PANDANGAN DAN PRAKTIK NOTARIS TERKAIT KETENTUAN ASET DIGITAL NON-FUNGIBLE TOKEN (NFT) SEBAGAI HARTA WARIS MENURUT KUHPERDATA

Hawassy Al Farauq, NIM.: 21103040056 (2026) PANDANGAN DAN PRAKTIK NOTARIS TERKAIT KETENTUAN ASET DIGITAL NON-FUNGIBLE TOKEN (NFT) SEBAGAI HARTA WARIS MENURUT KUHPERDATA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The development of digital technology has given rise to various new forms of intangible assets, one of which is Non-Fungible Tokens (NFTs). NFTs are blockchain-based digital assets that possess unique characteristics, are irreplaceable, and possess economic value and can be traded. This phenomenon raises new legal issues, particularly regarding the status of NFTs in Indonesian inheritance law, which has not yet been explicitly regulated by law. Several previous studies have only discussed NFTs as legal objects theoretically; no studies have addressed the views and practices of NFT inheritance in the notarial context. Therefore, this study aims to analyze the legal status of Non-Fungible Token (NFT) digital assets as inheritance assets according to the Civil Code (KUHPerdata), and to understand the views and practices of notaries regarding the inheritance of these digital assets. This research uses an empirical juridical approach. Using this approach, the study examines the status of NFTs as legal objects under the Civil Code and the views of notaries regarding the legal status of NFTs. This research is based on empirical data obtained through data collection techniques in the form of interviews with informants, namely notaries. The research is also based on an analysis of the legal norms regarding NFTs contained in the Civil Code. The data obtained is examined using the concept of property and property law theory, which views objects beyond their physical form, as well as the theory of legal certainty and legal evolution. The results show that, first, NFTs legally fulfill the elements of objects as referred to in Article 499 of the Civil Code, namely, they have economic value, can be owned, and can be transferred. Therefore, NFTs can be qualified as intangible movable objects that are conceptually included in inheritance and can be inherited by heirs. Second, in practice, notaries generally understand that NFTs are part of digital assets that, in theory, can be inherited. However, the lack of a specific legal basis makes these notaries cautious and tend not to explicitly include NFTs in inheritance deeds. Therefore, specific regulations and technical guidelines for notaries are needed to create legal certainty in the inheritance of digital assets in Indonesia.

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