PERANAN PEJABAT PEMBUAT AKTA TANAH (PPAT) DAN PEJABAT PEMBUAT AKTA TANAH SEMENTARA (PPAT SEMENTARA) DALAM PERALIHAN HAK MILIK ATAS TANAH MELALUI JUAL BELI DI KOTA YOGYAKARTA

This research is aimed at analyzing the role of The Official Empowered To Draw Up Land Deed, known as PPAT, and temporary PPAT in the transfer of land title through sell and buy in the city of Yogyakarta, as well as analyzing the problems faced in it and the efforts made in solving the problems. This is a kind of empirical law research applies literature research and fieldwork as the methods of data collection. The literature research was conducted by way of document based research, while the fieldwork was carried on through interviews guidance. The findings show that PPAT and temporary PPAT have a role in assisting the Head of the Agrarian Office in the registration of land by drawing up certain deeds as the evidence of certain legal acts concerning land title or strata title that will be set as the foundation in the registration of data change of the land registration. The deed drawn up by PPAT as public official should be considered as authentic deed. The problems faced by PPAT and temporary PPAT are such as: the time-consuming process of tax validation by the Office of Tax Service in Yogyakarta Cit