THE LEGAL POSITION OF THE USE OF ABSOLUTE POWER OF ATTORNEY CLAUSE IN CONNECTION WITH THE TRANSFER OF LAND RIGHTS IN AGRARIAN LAW IN INDONESIA
Section 1792 of the Civil Code regulates the grant of a power of attorney as a contract in which one person grants a power of attorney to another person who receives the power of attorney to handle matters on his or her behalf. Power of attorney can be general and specific, but in its development it is known to have unrestricted powers in the community, which is the same as the existence of legal acts in the form of transfer/relocation of land rights in Indonesian agrarian law, with the making and signing of a deed of power of attorney to sell before a Notary which seems to give position as a parent / main agreement or stand alone, absolute power of attorney, on the other hand, means granting a power of attorney containing elements that the grantor cannot revoke / cancel overriding Articles 1813 and 1814 of the Civil Code. In principle, not all power of sale deeds contains the authority of the recipient of the power of attorney to transfer/transfer land rights along with receiving payment/payment but can be limited only to signing deeds in order to transfer/transfer land rights. Thus, absolute power of attorney in a sale and purchase binding agreement or power of sale deed is legally valid, if the provisions of the absolute power of attorney are effective when the agreed principal/conditions have been fulfilled/executed, so that the power of attorney should not be canceled or revoked. With due regard to Government Regulation Number 34 Year 2016 on Income Tax on Income from Transfer of Rights on Land and/or Building and Sale and Purchase Agreement on Land and/or building and its Amendments.
Absolute Power of Attorney, Sale and Purchase Agreement, Deed of Power of Attorney to Sell and Transfer of Land Rights.