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The objective of this study is to examine the obligation to pay the Final Income Tax by the seller of land and/or building rights before the sale and purchase certificate is signed in the presence of the Land Deed Official (PPAT) as regulated in Article 3 paragraph (1) and (5) of Act 34 Year 2016. Research method used is descriptive method under a sociolegal approach. Data were obtained from document studies and field research through interviews with several informants. Data were analyzed using legal certainty theory and authority theory. Based on the results of data analysis, it is obtained that the obligation to pay the final income tax before the deed is signed in the presence of PPAT, can result in the absence of legal certainty guarantee, so that it potentially causes harm to society and disrupts the balance of community life order. Keywords— income tax; authentic deed; sale and purchase of

Payment of Final Income Tax Before the Issuance of Deed of Sale and Purchase in Legal Certainty Perspective