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Penundaan Pembayaran Pajak Bea Perolehan Hak atas Tanah dan Bangunan dalam Program PTSL; Sebuah Analisis Hukum Radja Haehta Sembada; Iqbal Taufik Maulana; Adi Permadi; Deden Faldi Ramadan
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 11 No 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.11866

Abstract

This study aims to analyze the legal consequences of land title certificates that still bear unpaid BPHTB (Duty on the Acquisition of Land and Building Rights) tax liabilities within the implementation context of the Complete Systematic Land Registration Program (PTSL), as well as to identify the challenges faced by the Regional Revenue Agency (Bapenda) in collecting outstanding BPHTB. This research falls under the category of qualitative library research with a normative legal study approach. Primary sources include statutory regulations such as Law No. 28 of 2009 on Regional Taxes, Law No. 5 of 1960 on Basic Agrarian Principles (UUPA), and Ministerial Regulation of ATR/BPN No. 6 of 2018. The study concludes that the legally permitted postponement of BPHTB payments through regional head discretion has led to implementation conflicts with administrative land regulations—particularly regarding the issuance of land certificates by the National Land Agency (BPN), which requires proof of BPHTB payment. As a result, certificates issued under tax-deferred status do not carry full legal force for use as collateral or for land transactions. The regulatory disharmony between local fiscal policies and national administrative requirements has created legal uncertainty for the public, especially low-income groups who are the primary target of the PTSL program.
Normative Construction and Practical Implications of Industrial Design Disputes: A Juridical Analysis of the Geprek Bensu Case Adi Permadi; Faris Makarim Pranotoputera; Asep Husni; Muhammad Athaillah Shahibul Hikam; Tatang Astarudin
Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam Vol. 18 No. 1 (2026): Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan dan Ekonomi Islam
Publisher : Fakultas Syariah IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jurisprudensi.v18i1.11988

Abstract

Ideally, legal protection for industrial designs in Indonesia consistently adheres to the first-to-file principle, in which the party who first registers their design lawfully and in good faith is entitled to exclusive legal protection. However, in reality, complex disputes arise—as seen in the Geprek Bensu case—where claims over design ownership involve interpretations that touch upon morality, business reputation, and the applicant’s intent. This study aims to analyze the normative construction and practical implications of court decisions in the industrial design dispute between PT Ayam Geprek Benny Sujono and Ruben Onsu, with an emphasis on how the first-to-file principle is applied and interpreted in Indonesian legal practice. The method used in this research is normative legal research with a qualitative-descriptive approach, based on library research of relevant laws, court rulings, and legal literature. The findings indicate that, from a juridical perspective, the Supreme Court firmly upheld the first-to-file principle as stipulated in Article 12 of Law No. 31 of 2000, and rejected claims submitted without novelty and good faith. Normatively, the ruling forms a legal construction that clarifies the standards for industrial design registration and has practical implications by encouraging business actors, particularly MSMEs, to be more proactive in registering their designs lawfully and with integrity to obtain strong legal protection.