ROYALTY INCOME TAX ON THE BOOK AUTHOR “TERE LIYE”

Abstract

Freehold land marked with the Letter C Register can be transferred from its owner to another
party through inheritance or sale and purchase. Landowners with Letter C Register have the
right and authority to sell their property to another party. In other words, a person can obtain
his ownership as long as there is a Letter C Register. This study applied normative legal
research using statute approach and conceptual approach. The purpose of this study is to
analyze the proof of sale and purchase of Freehold land which is marked with Letter C Register
made by Title Registrar and to analyze land systematic registration. The results of this study
indicate that the sale and purchase of freehold land with Letter C Register before the
ratification of Government Regulation No. 24 of 1997 was not made by the Head of the Village,
but by the Sale and Purchase Agreement and Power of Attorney for property selling made by
a notary. The sale and purchase of freehold land with Letter C Register before the ratification
of Government Regulation No. 24 of 1997 and the purchaser who intends to certify the
Freehold land to the City Land Office are not required to be proven by a deed made by the Title
Registrar.