Analisis Terhadap Kekuatan Hukum Para Pihak Dan Permasalahannya Dalam Jual Beli Tanah Yang Belum Di Balik Nama Di Desa Simpang Perak Jaya (Studi Kasus Sertifikat Hak Milik Nomor 733)

ABSTRACT The writing of this thesis raises the issue of buying and selling land with an area of 20,000 M2 (twenty thousand square meters) or 2 hectares located in Simpang Perak Jaya Village, Kerinci Kanan Subdistrict, Siak Regency, Riau Province with proof of ownership of Freehold Certificate Number 733 which in a number of times the sale and purchase transaction has never been carried out a process of transferring name or a process of transferring rights as a form of juridical data updating at the land office or land agency where the land is located, including the non-payment of tax obligations on the land sale and purchase transaction to the authorized agency in collect taxes on sale and purchase of land. This becomes a problem in the process of buying and selling land by the holder of the title of ownership and the last land owner in terms of selling and buying land or being used for other things. This is the basis for the writer to raise it in writing this thesis. The main issues that will be discussed in writing this thesis are the legal force for the parties in the sale and purchase of land that has not yet been named in Simpang Perak Jaya Village (case study of the title of ownership certificate number 733) and how to solve the problem. The main problem, according to the author, needs to be found a way out so that it provides a solution for the parties to maintain their legally secure position in terms of buying and selling land and how to solve a problem related to the sale and purchase of land that has not been transferred and paid the tax obligations. This type of research can be classified into the type of normative research and the nature of the research is descriptive. Sources of data used consist of secondary data, namely primary legal materials, secondary legal materials, and tertiary legal materials. Data collection techniques in this study using literature review and in analyzing the data the authors collected secondary data related to this study. With the research method used in writing this thesis the writer can convey a problem raised by comparing with legal provisions and related sources as well as expert opinions that will make it easier to solve the problems raised and be able to describe them in writing this thesis regarding a solution or solution. for anyone who experiences problems such as in writing this thesis. The results of the discussion in writing this thesis are that the registration process for the transfer of rights or the transfer of name for land sale and purchase transactions can be consulted with related parties, namely the National Land Agency where the land is located or can also use the services of the Land Deed Making Official (PPAT) in carrying out the reverse process. name or registration of the transfer of rights over the sale and purchase transaction and payment of tax obligations in connection with the sale and purchase of land