The registration of transfers of land rights due to inheritance plays a crucial role in the Indonesian land law system. The Regulation of the Government of the Republic of Indonesia No. 24 “On Land Registration” established two mechanisms for this process: the Deed of Joint Right Division and the Deed of Inheritance Property Division. This study aimed to analyse the factors that contribute to the reluctance of Land Offices to accommodate the Deed of Inheritance Property Division as a valid option for inherited land registration. A socio-legal research method was employed, involving interviews with Land Office officials and a review of relevant legal documents. It was found that, in practice, these regulations are not implemented consistently across all Land Offices, with some offices only recognising the Deed of Joint Right Division as a valid registration instrument. This inconsistency leads to administrative inefficiencies and financial burdens for the public, including prolonged procedures and double taxation due to the mandatory name change prior to the division of inheritance rights. Additionally, this study examined the impact of this practice on administrative efficiency and legal certainty for the public. The findings revealed that discrepancies in regulatory implementation across different Land Offices result in procedural inconsistencies in inherited land registration. The Jember Regency Land Office, for example, prioritises the Deed of Joint Right Division over the Deed of Inheritance Property Division on the grounds of legal prudence, despite existing regulations permitting both mechanisms. The study confirmed that registration using the Deed of Inheritance Property Division was more efficient, as it requires only a single administrative stage and prevents double taxation. From the perspective of Jeremy Bentham’s utilitarian theory, the Land Office’s restriction of registration options does not fully maximise public benefit. To enhance efficiency and legal certainty in Indonesia’s land administration system, policy harmonisation is essential. A more flexible approach should be adopted to ensure that individuals have the freedom to select the inheritance land registration mechanism best suited to their needs and circumstances
inherited land registration; joint right division; inheritance property division; land and building acquisition duty; legal certainty
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