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Legal Implications of Changes in the Minimum Area of Forest Area that Must Be Maintained Anggar Puspita Ningrum; Tunggul Anshari Setia Negara; Mohammad Hamidi Masykur
Journal of Science and Education (JSE) Vol. 6 No. 1 (2025): Journal of Science and Education (JSE)
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v6i1.578

Abstract

This research analyzes the removal of the minimum provision of 30% of the forest area that must be maintained in Article 18 of Law Number 41 of 1999 concerning Forestry by the Law on Job Creation making this regulation an incomplete norm, which this situation has the potential to provide leeway for sectors related to the massive use of land and natural resources without regard to environmental sustainability. Therefore, this article discusses the legal implications of changes in the regulation of the minimum area of forest areas that must be maintained using a statutory approach and a conceptual approach. The results obtained in this research are that the absence of a national standard as a definite benchmark in maintaining the size of forest areas causes legal uncertainty and the emergence of legal loopholes that can be abused by certain groups.
Notarial Risk Mitigation in Entrusted Income Tax Payments under Land Sale and Purchase Binding Agreements Amanda Putri Rahmawati; Tunggul Anshari Setia Negara; Dyah Widhiawati
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 3 (2026): December in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i3.395

Abstract

This study aims to analyze the role of Notaries in the practice of receiving entrusted payments of Final Income Tax in the context of Sale and Purchase Binding Agreements of land and/or buildings, and to formulate a legal risk mitigation model applicable in notarial practice. This research employs a socio-legal method with statutory, conceptual, and futuristic approaches. Data were obtained through interviews with Notaries in Batu City, East Java, Indonesia, as well as through a review of relevant legislation, legal documents, and academic literature. The findings indicate that the practice of Notaries receiving entrusted tax payments has developed as a response to transactional needs and the fiduciary relationship between Notaries and clients, despite the absence of explicit regulation under the Notary Law or Indonesian tax regulations. This normative gap constitutes a legal vacuum that creates legal uncertainty regarding the authority, responsibilities, and limitations of Notaries in managing entrusted tax funds. The study identifies that such practices pose multidimensional legal risks, including civil liability (breach of contract and tort), criminal liability (embezzlement and breach of trust), administrative sanctions within the notarial system, and tax compliance risks. Therefore, a structured risk mitigation framework grounded in the prudential principle is required. The novelty of this research lies in the development of a legal risk mitigation model for Notaries in handling entrusted Final Income Tax payments in Sale and Purchase Binding Agreements transactions. The model encompasses the strengthening of the prudential principle, the implementation of segregated escrow accounts, standardized documentation-based administrative procedures, and the reinforcement of normative regulation concerning the limits of Notaries’ authority in managing entrusted tax funds. This model is expected to enhance legal certainty, provide legal protection for Notaries, and prevent potential misuse of entrusted funds in notarial practice.
River Boundary Delineation under PUPR Regulation 28/PRT/M/2015 Land Ownership Implications Nurani Cipta Putri; Tunggul Anshari Setia Negara; Dewi Cahyandari
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 4 (2027): March in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i4.406

Abstract

The research gap addressed in this study lies in the limited scholarship integrating the implementation of river boundary delineation with legal protection of land ownership rights through a comprehensive normative and empirical approach. This study aims to analyze the implementation of river boundary delineation under the Regulation of the Minister of Public Works and Housing Number 28/PRT/M/2015 concerning Land Ownership Rights and to examine the forms of legal protection available to affected landowners. The research employs a socio-legal method, incorporating statutory, sociological, and case approaches. Primary data were collected through interviews, while secondary data consisted of legal materials and relevant literature. The data were analyzed qualitatively using grammatical, systematic, and constructive interpretation. The findings indicate that river boundary delineation is supported by a valid legal basis of authority; however, its implementation continues to face significant challenges, including inconsistencies between land administration and spatial planning data, discrepancies between factual land occupation and juridical ownership, and weak inter-agency coordination. These issues ultimately create legal uncertainty for holders of land ownership rights. Based on these findings, the novelty of this study lies in proposing a legal protection model that integrates the harmonization of land administration and spatial planning data, strengthens institutional coordination, and establishes administrative mechanisms capable of ensuring legal certainty for certified land located within river boundary areas without compromising the ecological functions of rivers.