Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Neo Journal of economy and social humanities Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas)
Siahaan, Albert
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Penyuluhan Hukum Sertifikat Tanah dan Penyelesaian Sengketa Tanah Kepada Masyarakat Desa Betimus Mbaru Ginting, Sryani; Sinaga, Japansen; Silalahi, Udin; Tobing, Christina NM.; Sitorus, Rolib; Banke, Ricky; Siahaan, Albert; Sihombing, Andy Tonggo M.
Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) Vol 5 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/nyiur.v5i1.1286

Abstract

Kegiatan Pengabdian kepada Masyarakat sangat bermanfaat bagi masyarakat, dalam hal ini masyarakat Desa Betimus Mbaru, Kecamatan Sibolangit, Kabupaten Deli Serdang Propinsi Sumatera Utara. Penyuluhan hukum mengenai sertifikat tanah dan penyelesaian sengketa tanah yang dilakukan di Sibolangit, memberi motivasi dan menambah wawasan tentang Hukum Tanah/Agraria yaitu hak-hak atas tanah penting dibuktikan dengan surat tanah/sertifikat sebagai bukti yang memiliki kekuatan hukum. Tanah mempunyai nilai ekonomis, semakin banyak kebutuhan akan tanah maka semakin tinggi nilai tanah, tidak terhindar akibatnya semakin bertambah konflik tanah. Disamping permasalahan hukum atas hak-hak warga Desa Betimus Mbaru berkaitan dengan hak atas tanah. Upaya penyelesaian masalah hukum mengenai hak milik atas tanah dapat dilakukan di luar pengadilan yaitu musyawarah adat, atau diselesaikan di pengadilan dengan mengajukan gugatan. Metode penelitian yang diterapkan untuk memecahkan masalah sertifikat tanah sebagai alas hak dan bukti kepemilikan tanah melalui penelitian yuridis normatif empiris, dengan data pustaka dan didukung dengan tanya jawab dalam penyuluhan hukum yang disampaikan di Sibolangit kepada Masyarakat Desa Betimus Mbaru. Pentingnya bukti kepemilikan hak atas tanah sebagai alas hak warga masyarakat Desa Betimus Mbaru, sehingga dapat ditindaklanjuti melalui kegiatan penyuluhan hukum selanjutnya akan membahas pengurusan sertifikat tanah pada Badan Pertanahan Nasional (BPN).
Legal Analysis of Real Estate Transfer Taxation Provisions in Notarial Transaction Agreements in the Context of the Digitalization of Society 5.0 Siahaan, Albert
Neo Journal of economy and social humanities Vol 2 No 4 (2023): Neo Journal of Economy and Social Humanities, December 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i4.140

Abstract

This study aims to find alternative ways to use digital technology to solve the problem of applying land and building taxes in deeds of sale and purchase. Real estate transfer tax is mandatory in notarized transaction contracts and is levied according to the law. The real estate transfer tax is composed of income tax, value added tax, sales tax on luxury goods and the fee for transferring the title deed. The tax is calculated according to the Regional Tax and Equalization Law and is based on the maximum value of the sale or transaction value of the taxable property. This leads to legal uncertainty, as there are many cases where the basis of calculation has been invented to reduce the tax due before the contract is signed. This leads to a great potential loss for the State if the calculation is based on the Regional Tax and Equalization Law. This study is a normative legal research using books, laws, articles and other legal materials. The results indicate that the basis for calculating property transfer tax in notarial transaction agreements should not be taken from the highest value between the Sales Value of the Taxable Object or transaction value, but rather from the fair market value. The Regional Tax and Retribution Law should be revised with the support of digitalization so that tax potential can increase.
Co-Authors Banke, Ricky ginting, sryani Jur. M. Udin Silalahi Sihombing, Andy Tonggo M. Sinaga, Japansen Sitorus, Rolib Tobing, Christina NM.