**2. Research metods**

This legal research is normative-empirical in nature as it is intended to seek and find regulations, legal principles, or doctrines concerning what shall be align with the prescriptive characteristics of legal scholarship [8]. The methods deployed herein is a study of literatures in order to attain legal materials for reference on the normative system or regulations (*das sollen*), followed by field research to observe real public phenomenon as the research object, particularly the making of Deed of Properties Exchange made by the Land Deed Official as well as the taxes and levies imposed on the transaction of properties exchange, in order to seek for solution(s) that enable more effective implementation of the prevailing norms. Gathered from the existing body of legal literatures [9], the data generated during this research is therefore secondary in nature in the form of non-legal materials, among others the relevant non-legal books, research reports, and scientific journals.
