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All Journal Adagium: Jurnal Ilmiah Hukum Sangia Nibandera Law Research
Jusafri
Universitas Sembilanbelas November Kolaka
Law, Crime, Criminology & Criminal Justice Social Sciences

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A Legal Review of the Acquisition Duty on Land and Building Rights on Inheritance in Kolaka Regency Aqyllah Zalzah; Muhuhammad As Ari; Nur Hidayani Alimuddin; Jusafri; Faisal Herisetiawan Jafar
Sangia Nibandera Law Research Vol. 3 No. 1 (2026): Sangia Nibandera Law Research, June 2026
Publisher : Faculty of Law, Universitas Sembilanbelas November Kolaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22066798

Abstract

The imposition of Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPHTB) on inherited property raises legal concerns because heirs are subject to taxation that is generally associated with commercial acquisition of property, although inheritance arises from a familial relationship rather than an economic transaction. This study aims to examine the application of BPHTB provisions on inheritance from the perspectives of justice and legal certainty and to analyze the civil law consequences of treating inheritance as an acquisition equivalent to commercial property transactions. This study employs a normative-empirical legal research method using statutory and conceptual approaches. Data were obtained through library research and interviews and were analyzed qualitatively. The results indicate that the imposition of BPHTB on inheritance has a clear normative legal basis under Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and Kolaka Regent Regulation Number 6 of 2024. However, its implementation remains suboptimal due to the absence of uniformity regarding the time when BPHTB becomes payable and the lack of standardized valuation of taxable objects. Furthermore, the application of BPHTB on inheritance does not fully reflect substantive justice because heirs are subject to taxation similar to parties acquiring property through commercial transactions. From a civil law perspective, inheritance rights should transfer automatically upon the death of the deceased based on the principle of saisine as provided in Articles 830 and 833 of the Indonesian Civil Code. Nevertheless, formal recognition of such rights may be delayed because payment of BPHTB is required prior to the transfer of registration, causing the registration process, which should be declarative, to functionally operate as constitutive. Therefore, clearer regulations on the tax liability of inherited property, uniform valuation standards, and a distinct taxation mechanism for inheritance should be established to strengthen justice and legal certainty.
Criminal Liability for Demonstration Documentation under the ITE Law: Distinguishing Recording, Dissemination, and Criminal Assistance in Decision No. 1027/Pid.Sus/2025/PN Bdg Muh Jasal; Jusafri; Irabiah Junus
Adagium: Jurnal Ilmiah Hukum Vol 4 No 2 (2026): Adagium: Jurnal Ilmiah Hukum
Publisher : PT. Meja Ilmiah Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70308/w1kysc89

Abstract

Artikel ini menganalisis pertanggungjawaban pidana terhadap pendokumentasi demonstrasi dengan membedakan secara tegas tiga dasar yang berbeda, yaitu perekaman peristiwa, penyebaran dokumentasi, dan pembantuan terhadap tindak pidana pokok. Putusan Pengadilan Negeri Bandung Nomor 1027/Pid.Sus/2025/PN Bdg digunakan sebagai studi kasus normatif. Penelitian menerapkan pendekatan perundang-undangan, kasus, dan konseptual terhadap Undang-Undang Nomor 1 Tahun 2024 tentang Informasi dan Transaksi Elektronik, Putusan Mahkamah Konstitusi Nomor 105/PUU-XXII/2024, serta ketentuan pembantuan dalam KUHP yang berlaku pada tempus delicti Agustus 2025. Hasil penelitian menunjukkan bahwa status bukan-jurnalis tidak dengan sendirinya menjadikan perekaman atau penyebaran dilakukan “tanpa hak”. Pembantuan juga mensyaratkan kontribusi fungsional dan kesengajaan untuk mempermudah delik pokok, sehingga perekaman setelah perbuatan selesai tidak otomatis merupakan pembantuan terhadap perbuatan tersebut. Setelah Putusan MK 105/PUU-XXII/2024, Pasal 28 ayat (2) jo. Pasal 45A ayat (2) harus dibaca sebagai larangan penyebaran kebencian berbasis identitas yang dilakukan sengaja dan di depan umum serta menimbulkan risiko nyata diskriminasi, permusuhan, atau kekerasan. Karena itu, komunikasi dalam grup WhatsApp tertutup harus dibedakan dari publikasi media sosial yang terbuka, dan permusuhan terhadap institusi kepolisian tidak dapat begitu saja disamakan dengan kebencian berbasis identitas yang dilindungi norma. Putusan tingkat pertama tersebut penting sebagai ilustrasi penalaran yudisial, tetapi bukan preseden yang mengikat.
Co-Authors Aqyllah Zalzah Faisal Herisetiawan Jafar Irabiah Junus Muh Jasal Muhuhammad As Ari Nur Hidayani Alimuddin