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Kepastian Hukum Pengenaan BPHTB kepada Pemilik Tanah dan / atau Bangunan yang Belum Bersetifikat dalam Rangka Pendaftaran Tanah Sistematis Lengkap Azminazilah, Azminazilah; Darmaini, Yohanna; Amiludin, Amiludin; Ahmad, Dwi Nurfauziah; Razif, Imran Bukhari
Officium Notarium Vol. 3 No. 2: NOVEMBER 2023
Publisher : Faculty of Law Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JON.vol3.iss2.art5

Abstract

Land is the most important agrarian aspect of a country which has cultural, political, social, and economic value. The need for registration by the land owner, where this registration is carried out at the land office can guarantee land control by a party by obtaining a land certificate. The certificate exists as proof that the party occupies and controls and has rights to the land. Disputes often lead to chaos or disparities due to commotion between communities fighting over land rights. Land Registration According to Article 1 Paragraph 1 of Government Regulation Number 24 of 1997 is the continuation of activities carried out by public bodies in a place that are continuous and regular, including sorting, handling, bookkeeping, as well as presenting and maintaining actual and juridical information. information, as a guide and note, regarding a collection of information. The Land Rights Registrar can revoke tax levies if there is valid evidence through an authentic deed of land maintenance and registration. This tax collection will later be deposited by the Land Rights Registrar to the regional revenue office usually abbreviated to the Regional Revenue Office to provide legal certainty and protection for interested parties. Land registration activities are a form of government concern and fees for registering land and building rights are a form of tax on land registration. This tax is to ensure the continuity of land rights owned by individuals or entities over that land.Key Word: Registration, Tax, Conflict, Dispute, Legal Certainty AbstrakTanah sebagai aspek agraria terpenting dalam negara yang mempunyai nilai budaya, politik, sosial dan ekonomi. Perlunya pendaftaran oleh pemilik tanah, dimana pendaftaran ini dilakukan pada kantor pertanahan dapat menjamin penguasaan tanah oleh suatu pihak dengan diperolehnya sertifikat tanah. Sertifikat tersebut ada sebagai bukti bahwa pihak tersebut menempati dan menguasai serta memiliki hak atas tanah. Sengketa seringkali menimbulkan kekacauan atau kesenjangan karena adanya keributan antar sesama masyarakat dalam memperebutkan hak atas tanah. Pendaftaran Tanah Menurut Pasal 1 Ayat 1 Peraturan Pemerintah Nomor 24 Tahun 1997 adalah kelanjutan kegiatan yang dilakukan oleh badan publik di suatu tempat yang bersifat terus menerus dan biasa, meliputi penyortiran, penanganan, pembukuan, serta penyajian dan pemeliharaan informasi yang aktual dan yuridis. Informasi, sebagai pedoman dan catatan, mengenai kumpulan informasi. Pencatat Hak Atas Tanah dapat mencabut pungutan pajak apabila terdapat bukti yang sah melalui akta otentik pemeliharaan dan pendaftaran tanah. Pemungutan pajak inilah yang nantinya disetorkan oleh Pencatat Hak Atas Tanah kepada kantor pendapatan daerah atau biasa disingkat Kantor Pendapatan Daerah untuk memberikan kepastian hukum dan perlindungan bagi pihak-pihak yang berkepentingan. Kegiatan pendaftaran tanah sebagai wujud kepedulian pemerintah dan biaya pendaftaran hak atas tanah dan bangunan sebagai bentuk pajak atas pendaftaran tanah tersebut. Pajak tersebut untuk menjamin keberlangsungan hak atas tanah yang dimiliki oleh orang pribadi atau badan atas tanah tersebut.Kata-kata Kunci: Pendaftaran, Pajak, Konflik, Sengketa, Kepastian Hukum
Determinants Of Tourist Decisions In West Bandung Within Indonesia’s Emerging Halal Tourism Policy Context Amiludin, Amiludin; Ihsan, Hafiz Maulana; Maulida, De Lara Siti
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 11, No 2 (2025): DESEMBER 2025
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v11i2.17674

Abstract

Halal tourism, characterized by the provision of services and facilities that align with Islamic principles, such as halal cuisine, prayer facilities, and environments free of non-halal activities, has become a pertinent issue in business practices. This paradigm is increasingly gaining prominence in Indonesia, which is home to the world's largest Muslim population. In response to this development, the present research aims to investigate the impact of Islamic facilities, perceptions of pricing, and digital marketing strategies on tourists' travel decisions to West Bandung Regency. The collected data are subsequently synthesized into a central discussion of the potential of the halal tourism industry in this region. The findings indicate that Islamic facilities, price perception, and digital marketing efforts collectively exert a significant influence on tourists' decision-making processes in West Bandung Regency, as evidenced by an R² of 0.713. This implies that approximately 71.3% of the variance in tourist decisions can be attributed to these three variables. The results underscore the notion that tourists' choices are shaped through a complex interplay of spirituality, economic rationality, and the effectiveness of digital communication strategies. Consequently, integrating these three elements offers a comprehensive conceptual framework conducive to the development of sustainable halal tourism, representing a synthesis of Sharia-compliant values, consumer satisfaction, and responsiveness to the evolving dynamics of global tourism.
Legal Protection of Intellectual Property as a Strategy to Enhance MSME Competitiveness: Community Legal Education in Lebak Wangi Village: Perlindungan Hukum atas Kekayaan Intelektual sebagai Strategi untuk Meningkatkan Daya Saing UMKM: Pendidikan Hukum Masyarakat di Desa Lebak Wangi Amiludin, Amiludin; Mulyadi, Mulyadi; Sagala, Juanda; Sidik, Muhammad
Jurnal Dedikasi Hukum Vol. 5 No. 3 (2025): December 2025
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jdh.v5i3.41987

Abstract

This community service program was carried out to improve the legal understanding and practical abilities of Micro, Small, and Medium Enterprises (MSMEs) in Lebak Wangi Village, Sepatan Subdistrict, Tangerang Regency, regarding the protection of their works and innovations through Intellectual Property (IP) rights. The activity arose from the reality that many MSME actors still have low legal literacy and limited knowledge about the benefits of IP protection such as trademarks, copyrights, industrial designs, patents, and trade secrets. As a result, they are often exposed to imitation, piracy, and legal uncertainty. The program used a descriptive qualitative method with a Participatory Action Research (PAR) approach involving students from the Community Service Program (KKN) who provided legal counseling, IP registration simulations, and direct mentoring to 20 MSME participants. Data were obtained through observation, interviews, focus group discussions, and pre-test and post-test assessments. The results showed a significant increase in participants’ understanding, rising by 72 percent after the program. Most participants, who initially found IP registration complicated, became able to explain the process and even expressed readiness to register their trademarks. This activity proved effective in increasing legal awareness, promoting innovation, and encouraging MSMEs to protect their creative works as valuable business assets. Abstrak Program pengabdian kepada masyarakat ini dilaksanakan untuk meningkatkan pemahaman hukum dan kemampuan praktis Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Lebak Wangi, Kecamatan Sepatan, Kabupaten Tangerang, terkait perlindungan atas karya dan inovasi mereka melalui hak Kekayaan Intelektual (HKI). Kegiatan ini berawal dari kenyataan bahwa banyak pelaku UMKM masih memiliki literasi hukum yang rendah dan pengetahuan yang terbatas tentang manfaat perlindungan HKI seperti merek dagang, hak cipta, desain industri, paten, dan rahasia dagang. Akibatnya, mereka kerap terpapar peniruan, pembajakan, dan ketidakpastian hukum. Program ini menggunakan metode kualitatif deskriptif dengan pendekatan Participatory Action Research (PAR) yang melibatkan mahasiswa Kuliah Kerja Nyata (KKN) yang memberikan penyuluhan hukum, simulasi pendaftaran HKI, dan pendampingan langsung kepada 20 peserta UMKM. Data diperoleh melalui observasi, wawancara, diskusi kelompok terfokus (FGD), serta penilaian pre-test dan post-test. Hasil menunjukkan adanya peningkatan pemahaman peserta yang signifikan, yaitu sebesar 72 persen setelah program. Sebagian besar peserta, yang awalnya merasa pendaftaran HKI rumit, kini mampu menjelaskan prosesnya dan bahkan menyatakan kesiapan untuk mendaftarkan merek dagang mereka. Kegiatan ini terbukti efektif dalam meningkatkan kesadaran hukum, mendorong inovasi, dan mendorong UMKM untuk melindungi karya kreatif mereka sebagai aset bisnis yang berharga.
Inadequate Cryptocurrency and Money Laundering Regulations in Indonesia (Comparative Law of US and Germany) Putri, Tiara; Amiludin, Amiludin; Ahmad, Dwi Nurfauziah; Hidayatulloh, Hidayatulloh
Yustisia Vol 12, No 2: August 2023
Publisher : Faculty of Law, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/yustisia.v12i2.71835

Abstract

Cryptocurrency as a virtual currency managed by a decentralized system makes it immune to government interference and allows it to transact under pseudonyms. This has the potential for cybercrime and illicit transactions, especially money laundering. This study aims to compare legal instruments in Indonesia, the US, and Germany regarding the use of cryptocurrency as a money laundering tool and to analyze the readiness of Indonesia to respond to this crime. This study is normative legal research conducted using a comparative and statutory approach. These findings show that the US and Germany have extensively regulated crypto. In the US, Crypto transactions are considered MSB, subject to BSA compliance. Each transaction must comply with AML, KYC, and CIP requirements. In Germany, Cryptocurrency is considered a personal asset. The crypto trading must meet the KYC and AML requirements. Indonesia needs advanced regulations because crypto is only considered an investment asset. The investigation is difficult because cryptocurrency is transacted pseudonyms, so connecting pseudonyms with real people is challenging