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All Journal Jurnal Analogi Hukum
Ketut Kasta Arya Wijaya
Universitas Warmadewa, Denpasar-Bali
Law, Crime, Criminology & Criminal Justice

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Pengaturan Pengenaan Pajak dalam Peralihan Hak Atas Tanah dan Bangunan I Putu Surya Wadi Putra; Ketut Kasta Arya Wijaya; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 4 No. 2 (2022): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.4.2.2022.204-208

Abstract

Indonesia is a country consisting of sharing tribes, races, and cultures where each community has their own thoughts and understanding to live their lives. In carrying out his life society is no stranger to the name of human rights where human behavior should not interfere with the rights. In the present many people invest in land and buildings where in the future will generate a lot of profits because each nominal issued today will double in the next few years can be likened to as if we are saving for our future. The consequences of land and building ownership certainly cannot be separated by the greater taxes, the land and wealth that a person has the greater as well as the tax deposit that must be deposited to the government. With regard to taxes on land and buildings the government has its rules on Law No. 20 of 2000 on Duties on Land and Building Rights Acquisition. If the people who have assets are certainly no stranger to taxes and if they do not pay it will be taxed in the form of fines.
Pengaturan Penguasaan Tanah Bekas Hak Guna Usaha Dalam Pembaharuan Agraria I Gusti Agung Ngurah Klaustra Adhipermana; Ketut Kasta Arya Wijaya; Luh Putu Suryani
Jurnal Analogi Hukum Vol. 4 No. 3 (2022): Jurnal Analogi Hukum
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.4.3.2022.328-332

Abstract

Land plays a very useful role for living things, so there must be national assistance to control and manage land well, evenly, and for the public interest. The question of this research is how the management of land use rights can be regulated in land reform and what are the legal implications of managing land use rights by the community. This type of investigation uses a normative legal investigation. The types and income of the data are carried out with two primary and secondary component data. The process of obtaining data employs investigations and the preparation of reviews related to the legal issues being investigated. The juridical data analysis process applied is descriptive analysis. Sources of an investigation indicate that the previous land ownership arrangements were in line with Article five of Presidential Decree No. 32, 1979. After fulfilling the requirements and relating to the interests of the people, the people are prioritized. The legal consequence of the previous owner of land rights and the law on land ownership is that if they do not extend the term of land ownership, the land itself becomes national land.
Co-Authors I Gusti Agung Ngurah Klaustra Adhipermana I Putu Surya Wadi Putra Luh Putu Suryani