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KEPASTIAN HUKUM PARA PIHAK DALAM JUAL BELI RUKO DIATAS TANAH HAK PENGELOLAAN Kusnandar, Bimantara; Saleh, Moh
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 3 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i3.4490

Abstract

Land is a natural resource essential for the survival of mankind. The relationship between humans and land is more than just a place to live. Land is a place where humans live and thrive, and it is also a source for all the necessities of human life. Due to the importance of land for the survival of society, many problems arise in the sale and purchase of buildings whose land is located on land with Management Rights. The problem in this article is how the concept of legal certainty in the sale and purchase of land with Building Use Rights on land with Management Rights. The concept of legal certainty to protect consumers in the ownership of a building/land is not limited to the aspect of the Building Use Rights certificate for the owner but also includes, first, the aspect of the recommendation agreement to the Management Rights holder, which is the starting point. Second, the aspect of land control, which is the product point. After all requirements are met, the Building Use Rights certificate is issued on the Management Rights. If the three aspects above are met, there is legal certainty and the consequence is that consumers as building/land owners receive legal protection.
Pemberlakuan secara Retroaktif atas Penetapan Pajak Reklame Dalam Peraturan Daerah Kota Surabaya Nomor 7 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah Wicaksono, Agus Budi; Saleh, Moh
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 6 No. 3 (2026): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v6i3.8189

Abstract

Pajak daerah merupakan instrumen penting dalam pelaksanaan otonomi daerah guna meningkatkan pendapatan asli daerah. Namun dalam praktiknya, pemungutan pajak daerah sering menimbulkan persoalan kepastian hukum, termasuk dalam penetapan Pajak Reklame di Kota Surabaya setelah berlakunya Peraturan Daerah Kota Surabaya Nomor 7 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah. Permasalahan muncul ketika penetapan dan penagihan Pajak Reklame diterapkan terhadap masa pajak yang terjadi sebelum berlakunya perda tersebut atau sebelum adanya penafsiran baru mengenai objek pajak reklame. Berdasarkan hal tersebut, penelitian ini mengangkat dua isu hukum, yaitu: (1) apakah penetapan dan penagihan Pajak Reklame yang diberlakukan terhadap masa pajak sebelum berlakunya perda bertentangan dengan asas larangan retroaktivitas dan asas legalitas pajak; dan (2) bagaimana konstruksi pengaturan Pajak Reklame yang seharusnya dirumuskan agar selaras dengan prinsip non-retroaktif serta menjamin kepastian hukum bagi wajib pajak dalam kerangka otonomi daerah. Penelitian ini menggunakan metode yuridis normatif. Hasil penelitian menunjukkan bahwa penetapan dan penagihan Pajak Reklame terhadap masa pajak sebelum berlakunya perda tersebut bertentangan dengan asas larangan retroaktivitas dan asas legalitas pajak, karena kewajiban pajak harus didasarkan pada peraturan yang berlaku pada saat peristiwa pajak terjadi sebagaimana tercermin dalam prinsip nullum tributum sine lege serta jaminan kepastian hukum dalam Pasal 23A dan Pasal 28D ayat (1) UUD NRI 1945. Oleh karena itu, pengaturan Pajak Reklame harus dirumuskan secara prospektif, sehingga setiap perubahan objek atau mekanisme pajak hanya berlaku untuk masa pajak berikutnya guna menjamin kepastian hukum bagi wajib pajak.
Prohibition on Transforming Agricultural Land from a Benefit Perspective Aini, Fitrotul; Saleh, Moh
Journal of Political And Legal Sovereignty Vol. 3 No. 3 (2025): Journal of Political And Legal Sovereignty (July – September 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jpls.v3i3.376

Abstract

Purpose:The differing interests of different parties regarding land often lead to land that should be used for agriculture being converted to other uses. This conversion of agricultural land poses a threat to achieving food security and sovereignty. Methodology:This paper aims to explain the legal rationale for the prohibition on the conversion of sustainable food agricultural land and the beneficial aspects of the prohibition. This research is a normative legal study using both legislative and conceptual approaches.Findings:The results indicate that the legal rationale for the prohibition on the conversion of sustainable food agricultural land aims to achieve food independence, resilience, and sovereignty while simultaneously improving the welfare of farmers, especially those who are vulnerable.Implication:The prohibition on the conversion of sustainable food agricultural land is beneficial in guaranteeing the right to food as a basic human right of every citizen. The government's policy to protect agricultural land sustainably also aims to ensure the fulfillment of all citizens' basic rights related to food needs.