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Ada banyak hal yang perlu diperhatikan ketika hendak membeli tanah. Untuk urusan legalitas, salah satu dokumen yang wajib dipenuhi adalah Akta Jual Beli atau AJB. AJB adalah dokumen berkekuatan hukum yang membuktikan adanya peralihan kepemilikan tanah dari penjual kepada pembeli sebagai pemilik baru. AJB akan menjadi referensi terkuat untuk masalah hukum terkait proses jual beli tanah. Oleh karenanya, penting bagi pihak penjual maupun pembeli untuk memahami dan biaya pembuatan AJB.

Syarat dan Biaya Pembuatan AJB

Syarat Pembuatan AJB
ilustrasi: Syarat Pembuatan AJB

Proses pembuatan AJB dilakukan oleh Pejabat Pembuat Akta Tanah (PPAT) dengan prinsip terang dan tunai. Terang maksudnya dilakukan secara langsung di depan notaris PPAT, sedangkan tunai artinya pembayaran dilakukan secara tunai sesuai kesepakatan.

Adapun sejumlah persyaratan yang biasanya diminta PPAT untuk membuat AJB adalah sebagai berikut:

Persyaratan yang Harus Disiapkan Pembeli

  • Fotokopi Kartu Tanda Penduduk (KTP)
  • Fotokopi Surat Nikah (apabila sudah menikah)
  • Fotokopi Kartu Keluarga (KK)
  • Fotokopi Nomor Pokok Wajib Pajak (NPWP)

Persyaratan yang Harus Disiapkan Penjual

  • Fotokopi Kartu Tanda Penduduk (KTP)
  • Fotokopi Surat Nikah (apabila sudah menikah)
  • Fotokopi Kartu Keluarga (KK)
  • Fotokopi Nomor Pokok Wajib Pajak (NPWP)
  • Sertifikat Tanah
  • Surat Tanda Terima Setoran (STTS) Pajak Bumi dan Bangunan (PBB)

Prosedur dan Biaya Pembuatan AJB

Prosedur Pembuatan AJB
ilustrasi: Prosedur Pembuatan AJB

Setelah semua persyaratan terlengkapi, selanjutnya Anda bisa mulai mengurus AJB dengan mengikuti prosedur berikut ini.

Datang ke Notaris/PPAT

Karena pembuatan AJB hanya bisa dilakukan di pejabat terkait, langkah pertama yang perlu Anda lakukan adalah datang ke notaris/PPAT yang ada di wilayah tempat properti berada.

PPAT nantinya akan menjelaskan prosedur jual beli tanah serta proses pembuatan AJB secara lengkap. Anda yang sudah mempersiapkan kelengkapan dokumen juga bisa langsung menyerahkan ke pihak PPAT.

Pemeriksaan Keaslian Sertifikat dan PBB

Setelah menerima dokumen-dokumen yang dibutuhkan, PPAT biasanya akan memeriksa keabsahan sertifikat tanah dan PBB. PPAT akan memastikan kesesuaian data teknis dan yuridis antara sertifikat tanah dengan buku tanah yang ada di kantor pertanahan.

Pemeriksaan tersebut juga dilakukan PPAT untuk memastikan tanah yang akan diperjual belikan tidak sedang dijaminkan, terlibat sengketa hukum, atau berada dalam penyitaan pihak berwenang. Sementara, pemeriksaan Surat Tanda Terima Setoran (STTS) PBB dilakukan untuk memastikan bahwa tanah tidak mengalami penunggakan PBB.

Persetujuan Suami Istri

Biaya Pembuatan AJB
ilustrasi: Persetujuan Suami Istri

Hal penting lainnya yang perlu diperhatikan saat pembuatan AJB adalah persetujuan suami/istri. Pihak penjual harus mendapatkan persetujuan dari suami atau istri bahwa tanah tersebut memang boleh dijual.

Hal ini diperlukan mengingat dalam perkawinan terjadi pencampuran harta bersama antara suami dan istri, termasuk hak atas tanah. Apabila suami atau istri telah meninggal, maka surat persetujuan suami/istri bisa diganti dengan surat keterangan kematian dari kantor kelurahan setempat.

Pelunasan Biaya Pembuatan AJB

Selain membayar harga jual beli tanah yang telah disepakati, dalam transaksi jual beli tanah pihak penjual dan pembeli juga harus melakukan pelunasan biaya pembuatan AJB yang meliputi Pajak Penghasilan (PPh) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB).

PPh wajib dibayar oleh penjual sebesar 5% dari harga tanah, sedangkan pembeli wajib membayar BPHTB sebesar 5% setelah dikurangi Nilai Jual Obyek Pajak Tidak Kena Pajak (NJOPTKP). Tak hanya itu, jasa PPAT biasanya juga ditanggung oleh pihak penjual dan pembeli.

Penandatanganan AJB

Setelah melalui proses pemeriksaan dokumen dan pelunasan biaya, langkah terakhir adalah melakukan penandatanganan.

Penandatanganan AJB dilakukan di kantor PPAT dengan melibatkan penjual, pembeli, serta dua orang saksi. Umumnya, dua orang saksi tersebut berasal dari kantor PPAT yang bersangkutan.

Jadi, itulah penjelasan lengkap mengenai prosedur dan biaya pembuatan AJB. Baca juga artikel lainnya mengenai “Perbedaan Prosedur dan Biaya Balik Nama Sertifikat Tanah SHM dan SHGB”

Semoga penjelasan di atas bermanfaat bagi Anda.

551 Comments

  1. Dian amami

    Malam pak, assalamu’alaikum. Mau tanya. Jika obyek tanah yg akan dibuat ajb adalah tanah hibah (pembagian dari ortu) dan surat2nya hanya sebatas girik. Biaya pembuatan ajb nya berpatokan pada apa? Trims
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