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All Journal NOTARIUS Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan
Putri, Cyndiarnis Cahyaning
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Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Konseptualisasi dan Peluang Cyber Notary dalam Hukum Putri, Cyndiarnis Cahyaning; Budiono, Abdul Rachmad
Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan Vol 4, No 1 (2019): Juni 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.562 KB) | DOI: 10.17977/um019v4i1p29-36

Abstract

This paper aims to reveal the conceptualization and opportunity of the concept of the cyber notary as one of the other notary authorities as stated in the explanation of Article 15 Section (3) of Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning Position of Notary Public (UUJN). This paper is a normative study using the statute approach and conceptual approach. The concept of a cyber notary can be interpreted as a method for a notary in carrying out their duties and authorities by using electronic equipment (cyber), but their authority has limitations for the authority of certification of transactions conducted electronically. Opportunities for the concept of a cyber notary can be reviewed in the drafting of the results of the General Meeting of Shareholders based on Article 77 of Law Number 40 of 2007 concerning Limited Liability Companies and storage of the Notary protocol in electronic form. The application of cyber notary is still constrained by UUJN which has not yet opened up opportunities for deed making through electronic media.
Terutangnya Bea Perolehan Hak Atas Tanggungan pada Perjanjian Jual Beli Tanah dan Bangunan Rachmat, Sigit Nur; Wicaksono, Setiawan; Putri, Cyndiarnis Cahyaning
Notarius Vol 18, No 2 (2025): Notarius
Publisher : Program Studi Magister Kenotariatan, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/nts.v18i2.67031

Abstract

ABSTRACT Batu City Regional Regulation Number 4 of 2023, Article 17 paragraph (1) letter (a), stipulates that the debt of Land and Building Acquisition Fee (BPHTB) arises at the signing of the sale and purchase agreement. Sale and purchase agreement is only a preliminary contract and does not constitute the legal transfer of land and building rights. This study examines the validity of determining the time of BPHTB debt in relation to the sale and purchase agreement. Using a normative legal method, this research analyzes the regulation in the context of the concept of transfer of land and building rights. The findings show that setting the BPHTB debt at the signing of the agreement is inconsistent with the legal principle of rights transfer in property transactions.Keywords: Taxes; Agreement; Buy and SellABSTRAK Peraturan Daerah Kota Batu Nomor 4 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah pada Pasal 17 ayat (1) huruf (a) mengatur terutangnya Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) saat tanggal dibuat dan ditandatanganinya perjanjian pengikatan jual beli. Perjanjian pengikatan jual beli adalah perjanjian pendahuluan yang belum mengakibatkan peralihan hak atas tanah dan bangunan. Penelitian ini bertujuan menganalisa keabsahan saat terutangnya BPHTB ditinjau perjanjian jual beli tanah dan bangunan. Metode yang digunakan adalah normatif untuk mengkaji pasal 17 ayat (1) huruf (a) dengan konsep peralihan hak atas tanah dan bangunan.  Hasil penelitian ini adalah saat terutangnya Bea Perolehan Hak atas Tanah dan Bangunan tidak sesuai dengan saat  peralihan hak atas tanah dan bangunan dalam perjanjian jual beli.Kata Kunci: Pajak; Perjanjian; Jual Beli
Co-Authors Abdul Rachmad Budiono Rachmat, Sigit Nur Setiawan Wicaksono, Setiawan