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All Journal Syiar Hukum: Jurnal Ilmu Hukum Bandung Conference Series: Law Studies Journal of Law and Legal Reform Acta Comitas : Jurnal Hukum Kenotariatan
Salma Suroyya Yuniyanti
Prodi Ilmu Hukum, Fakultas Ilmu Hukum, Universitas Islam Bandung, Indonesia.
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Pajak Bumi dan Bangunan atas Penguasaan Tanah Rempang oleh Masyarakat di atas Hak Pengelolaan Badan Pengusahaan Batam dan Implementasinya di Kecamatan Galang, Kota Batam Dihubungkan dengan Undang-Undang Nomor 5 Tahun 1960 dan Undang-Undang Nomor Harry Muhamad Fahlevie; Frency Siska; Salma Suroyya Yuniyanti
Bandung Conference Series: Law Studies Vol. 4 No. 1 (2024): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v4i1.10570

Abstract

Abstract. Pemungutan Pajak Bumi dan Bangunan(PBB) merupakan salah satu jenis pajak yang ada di Indonesia, orang yang menggunakan atau memanfaatkan tanah diwajibkan membayar PBB.Pengertian PBB adalah pajak yang dikenakan atas harta tak bergerak, maka pajak PBB disebut sebagai pajak yang objektif, sehingga objek dari PBB adalah tanah dan/atau bangunan. Objek tanah yang dikenakan biaya PBB merupakan bumi dan/atau bangunan yang dimiliki atau dikuasai atau dimanfaatkan oleh orang pribadi atau badan yang Nilai Jual Objek Pajaknya (NJOP) lebih dari sepuluh juta rupiah atau tidak kurang dari sepuluh juta rupiah. Subjek dan objek merupakan dua hal yang tidak bisa dipisahkan dari konteks pertanahan nasional, Pajak Bumi dan Bangunan (PBB) merupakan pajak kebendaan dimana objek dari PBB adalah tanah dan bangunan, penetapan objek Pajak Bumi dan Bangunan (PBB) sendiri bergantung terhadap subjek dari PBB itu sendiri, menurut UUHKPD Pasal 39 ayat 2, wajib pajak PBB merupakan orang atau badan yang secara nyata mempunyai hak atas bumi, berdasarkan UUPA Pasal 16 ayat 1, hak atas bumi meliputi hak milik, hak guna usaha, hak guna bangunan, hak pakai, sehingga penetapan PBB bergantung terhadap status yuridis kepemilikan atau pengusaan tanah dari subjek PBB itu sendiri, sehingga secara pratiknya antara Pajak Bumi dan Bangunan (PBB) dengan hak atas tanah memiliki keterkaitan. Bedanya Pajak Bumi dan Bangunan (PBB) bukan merupakan bukti kepemilkan tetapi dapat menjadi bukti penguasaan, sedangkan hak atas tanah merupakan bukti kepemilikan atas tanah. Keywords: Pajak Bumi dan Bangunan, Hak Pengelolaan,Pulau Rempang. Abstrak. The The collection of Land and Building Tax (PBB) is one of the types of taxes in Indonesia. Individuals who use or benefit from land are obligated to pay PBB. The understanding of PBB is that it is a tax imposed on immovable property, hence it is referred to as an objective tax. Therefore, the objects of PBB are land and/or buildings. The land objects subject to PBB are land and/or buildings owned, controlled, or utilized by individuals or entities with a Tax Object Sales Value (NJOP) of more than ten million rupiahs or not less than ten million rupiahs.Subjects and objects are two inseparable elements in the context of national land. The Land and Building Tax (PBB) is a property tax where the objects are land and buildings. The determination of the Land and Building Tax object depends on the subject of the tax itself. According to Article 39 paragraph 2 of Law No. 12/1994 concerning Rural and Urban Land Spatial Planning, PBB taxpayers are individuals or entities who actually have rights to the land. Based on Article 16 paragraph 1 of Law No. 5/1960 concerning Basic Agrarian Principles, land rights include ownership rights, land-use rights, building-use rights, and utilization rights. Therefore, the determination of PBB depends on the juridical status of land ownership or use by the PBB subject. In practice, there is a connection between the Land and Building Tax (PBB) and land rights. The difference is that the Land and Building Tax (PBB) is not proof of ownership but can be evidence of possession, while land rights are evidence of ownership of the land
Dynamics of The Formation of The Association of Owners And Residents of Apartment Units In The Management of Commercial Flats (Apartments) Yuniyanti, Salma Suroyya; Abidin, Muhammad Ilman
Syiar Hukum Volume 22, No 1 (2024) : Syiar Hukum : Jurnal Ilmu Hukum
Publisher : Fakultas Hukum, Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/shjih.v22i1.13749

Abstract

The purpose of the state administration is to realize a just and prosperous community life by meeting the needs of everyone entitled to a habitable residence as stipulated in Article 28h of the 1945 Constitution. To meet the housing needs, the government issued Law No. 20 of 2011 on flats. The basic philosophy of Law No. 20 of 2011 on flats as the executor of Agrarian Basic Law for the greatest prosperity of the people. However, in practice, it still raises legal issues regarding the management of commercial flats. The purpose of the study is to assess the workings of the application of law in the rules of management of flats in Indonesia. The results of the analysis obtained the difference in the meaning of Article 59 paragraph (2) with an explanation of Article 59 paragraph (1) of Law No. 20 of 2011 regarding the meaning of the unclear and the existence of multiple interpretations. This is due to a dispute between the developers and the owners and residents because of the legal provisions referred to in the management of commercial flats. Development actors are always stalling to facilitate the formation of the Association of Owners and residents of apartment units. Thus, causing legal uncertainty for residents and apartment unit owners in the management of flats.
Akibat Hukum Pengalihan Hak Atas Tanah pada Perjanjian Nominee Ditinjau dari Perspektif Asas Kebebasan Berkontrak Salma Suroyya Yuniyanti; Fitri Aulia; Pingki Mulkiyah; Rismawati Putri
Acta Comitas : Jurnal Hukum Kenotariatan Vol. 10 No. 03 (2025)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/AC.2025.v10.i03.p3

Abstract

Penelitian ini bertujuan untuk mengetahui kebijakan hukum pada pengalihan hak atas tanah dikaitkan dengan asas kebebasan berkontrak dan untuk mengetahui akibat hukum perjanjian nominee pengalihan hak atas tanah ditinjau dari asas kebebasan berkontrak. Artikel ini mennggunakan pendekatan penelitian doktrinal dan menggunakan penelitian kepustakaan. Artikel ini menemukan bahwa kebijakan yang mengatur penerapan asas kebebasan berkontrak dalam pengalihan hak atas tanah dengan perjanjian nominee tidak memiliki bentuk kebijakan yang melindungi pemegang hak warga Indonesia. Perlindungan hukum penting untuk menjamin hak setiap orang, kebijakan pendaftaran tanah belum optimal sebagai jaminan kepemilikan yang sah. Perjanjian nominee melanggar Pasal 1320 KUHPerdata sehingga batal demi hukum karena bertentangan dengan kesusilaan dan ketertiban umum. Artikel ini menyoroti pentingnya kebijakan perlindungan hukum dalam pengalihan hak atas tanah serta pengawasan pendaftaran tanah di Indonesia.
Enhancing Legal Certainty for Consumers in Apartment Unit Trade: A Comparative Analysis of Dispute Settlement Agreements in Indonesia and the Netherlands Salma Suroyya Yuniyanti; Frency Siska; Azni binti Mohd Dian
Journal of Law and Legal Reform Vol. 5 No. 1 (2024): Contemporary Global Issues on Law Reform, Legal Certainty, and Justice
Publisher : Faculty of Law, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.vol5i1.2159

Abstract

The purpose of this study is to analyze the dispute settlement binding Trade Agreement (PPJB) unit flats through litigation in Indonesia compared to the Netherlands and to analyze the reconstruction of the law in dispute resolution PPJB in Indonesia to provide legal certainty. The main problem in this paper is that the dispute resolution of the binding Trade Agreement in Indonesia has not provided legal certainty due to court decisions that are difficult to implement due to weak supervision. This research method is normative research with a comparative approach. The urgency of this study is that 276 PPJB disputes in Indonesia are resolved through the courts are difficult to implement. The novelty of this study lies in the researchers ' efforts to reconstruct the law of flats, especially in the implementation of PPJB dispute court decisions. The results showed PPJB dispute settlement unit flats through litigation, experienced obstacles in the application of the judge's ruling, which won the consumer as the injured party. The obstacles to the application of the ruling do not provide legal certainty for consumers. In the Netherlands, the settlement of flat sale and purchase disputes is carried out through non-litigation channels that are more effective in providing legal certainty. Legal reconstruction in PPJB dispute resolution in Indonesia to provide legal certainty that is to accommodate the provisions of supervision for putting the court's decision into action or arbitration decisions in PPJB dispute resolution, as outlined in the provisions of Article 105 of the flats law.
Perlindungan Hukum bagi Pemilik Tanah Hak Milik yang Ditetapkan Negara sebagai Tanah Terlantar Raflianto Wicaksana; Salma Suroyya Yuniyanti
Bandung Conference Series: Law Studies 1149 - 1156
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v6i2.23835

Abstract

Abstract. Land is a strategic national asset whose utilization must fulfil a social function under Indonesia's Basic Agrarian Law (UUPA). Government Regulation Number 48 of 2025 on the Rectification of Abandoned Areas and Land, implementing Article 180 of the Job Creation Law, authorizes the state to take over privately owned (hak milik) land that is deliberately left unused for at least two years. This policy raises concerns regarding legal certainty for landowners, particularly since thousands of hectares have been recorded as abandoned land between 2021 and 2025. This study aims to examine the legal status of hak milik land during the state's takeover process as abandoned land, and to analyze the legal protection afforded to owners under Government Regulation No. 48/2025 in conjunction with Government Regulation in Lieu of Law Number 51 of 1960. A normative juridical approach with descriptive-analytical specification was applied, relying on secondary legal materials analyzed qualitatively through content and thematic analysis. The results show that hak milik status remains legally protected throughout the inventory, identification, evaluation, and warning stages, and is extinguished only after a formal determination proves the owner's deliberate neglect. Legal protection is realized preventively through phased administrative procedures and repressively through legal remedies. The study concludes that PP No. 48/2025 implements the social-function principle of land under the UUPA and is not contradictory to national agrarian law, provided its implementation remains transparent, objective, and proportional.   Abstrak. Tanah merupakan aset strategis nasional yang pemanfaatannya harus memenuhi fungsi sosial sebagaimana diatur dalam Undang-Undang Pokok Agraria (UUPA). Peraturan Pemerintah Nomor 48 Tahun 2025 tentang Penertiban Kawasan dan Tanah Terlantar, sebagai pelaksana Pasal 180 Undang-Undang Cipta Kerja, memberikan kewenangan kepada negara untuk mengambil alih tanah berstatus hak milik yang sengaja tidak dimanfaatkan selama minimal dua tahun. Kebijakan ini menimbulkan persoalan kepastian hukum bagi pemilik tanah, terlebih data menunjukkan ribuan hektare tanah tercatat terlantar sepanjang 2021–2025. Penelitian ini bertujuan untuk mengetahui status hukum tanah hak milik dalam proses pengambilalihan oleh negara sebagai tanah terlantar, serta menganalisis perlindungan hukum bagi pemiliknya berdasarkan PP Nomor 48 Tahun 2025 dihubungkan dengan Peraturan Pemerintah Pengganti Undang-Undang Nomor 51 Tahun 1960. Penelitian menggunakan pendekatan yuridis normatif dengan spesifikasi deskriptif analitis, bersumber pada bahan hukum sekunder yang dianalisis secara kualitatif melalui teknik analisis isi dan tematik. Hasil penelitian menunjukkan bahwa status hak milik tetap dilindungi selama tahap inventarisasi, identifikasi, evaluasi, dan peringatan berlangsung, dan hanya hapus setelah penetapan resmi yang membuktikan unsur kesengajaan pemegang hak. Perlindungan hukum diwujudkan secara preventif melalui prosedur administratif bertahap dan secara represif melalui upaya hukum. Penelitian ini menyimpulkan bahwa PP Nomor 48 Tahun 2025 merupakan pelaksanaan prinsip fungsi sosial tanah dalam UUPA dan tidak bertentangan dengan hukum agraria nasional, sepanjang pelaksanaannya dilakukan secara transparan, objektif, dan proporsional.  
Wanprestasi Dalam Perjanjian Antara Artis Dan Label Ditinjau Dari Aspek Hukum Perdata (Studi Kasus Ghea Yhoubi) Muhamad Fadli Kusmayadi; Salma Suroyya Yuniyanti
Bandung Conference Series: Law Studies 1183 - 1192
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v6i2.24803

Abstract

Abstract. Breach of contract in agreements between artists and management companies frequently occurs in Indonesia's entertainment industry, particularly through unilateral termination of contracts before the agreed contractual period expires. Such conduct creates legal disputes concerning the fulfillment of contractual obligations and civil liability arising from non-performance. This study aims to analyze the form of breach of contract committed by an artist against the management company and to examine the artist’s legal liability under Indonesian civil law through the case of Ghea Youbi. The research employs a normative juridical approach with descriptive-analytical specifications. Data were collected through literature review supported by relevant court decisions and secondary legal materials, then analyzed qualitatively using deductive reasoning. The findings indicate that the unilateral termination of the management agreement before the expiration of the contractual period constitutes a breach of contract under Articles 1238, 1239, and 1243 of the Indonesian Civil Code because the artist failed to perform contractual obligations without valid legal justification. Furthermore, the legal consequence of such breach is civil liability in the form of compensation to the management company, as reflected in Decision Number 912/Pdt.G/2024/PN Jkt.Sel, which declared the artist in breach of contract and ordered payment of material damages. The decision demonstrates the application of the principles of pacta sunt servanda, good faith, and legal certainty in resolving contractual disputes within Indonesia’s entertainment industry.   Abstrak. Wanprestasi dalam perjanjian antara artis dan perusahaan manajemen merupakan salah satu bentuk sengketa kontraktual yang sering terjadi dalam industri hiburan Indonesia, terutama akibat pemutusan hubungan kerja sama secara sepihak sebelum berakhirnya jangka waktu perjanjian. Tindakan tersebut menimbulkan persoalan hukum mengenai pemenuhan prestasi serta pertanggungjawaban hukum berdasarkan hukum perdata. Penelitian ini bertujuan untuk menganalisis bentuk wanprestasi yang dilakukan oleh penyanyi terhadap pihak manajemen serta menganalisis bentuk pertanggungjawaban hukumnya berdasarkan hukum perdata melalui studi kasus Ghea Youbi. Penelitian menggunakan pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analitis. Data diperoleh melalui studi kepustakaan yang didukung oleh analisis Putusan Pengadilan Negeri Jakarta Selatan Nomor 912/Pdt.G/2024/PN Jkt.Sel dan bahan hukum sekunder, kemudian dianalisis secara kualitatif menggunakan metode berpikir deduktif. Hasil penelitian menunjukkan bahwa penghentian hubungan kerja sama secara sepihak sebelum berakhirnya masa kontrak memenuhi unsur wanprestasi sebagaimana diatur dalam Pasal 1238, Pasal 1239, dan Pasal 1243 Kitab Undang-Undang Hukum Perdata karena penyanyi tidak memenuhi kewajiban kontraktual tanpa alasan hukum yang sah. Akibat hukum dari wanprestasi tersebut adalah timbulnya kewajiban untuk memberikan ganti rugi kepada pihak manajemen sebagai bentuk pertanggungjawaban hukum perdata, sebagaimana tercermin dalam Putusan Nomor 912/Pdt.G/2024/PN Jkt.Sel yang menyatakan tergugat telah melakukan wanprestasi dan menghukum tergugat untuk membayar ganti rugi materiil. Putusan tersebut menegaskan penerapan asas pacta sunt servanda, asas itikad baik, dan asas kepastian hukum dalam penyelesaian sengketa perjanjian antara artis dan perusahaan manajemen.
Keabsahan Hibah Tanah Antara Mantan Pasangan Suami Istri Tanpa Akta Notaris dalam Praktik Pertanahan di Indonesia Maulina Sukma Wijaya; Salma Suroyya Yuniyanti
Bandung Conference Series: Law Studies 1209 - 1218
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v6i2.25408

Abstract

Abstract. This article analyses the validity of an oral land grant between former spouses and the court jurisdiction over the dispute by examining Cirebon District Court Decision Number 85/Pdt.G/2023/PN Cbn. The research uses a normative juridical method with statutory, conceptual, and case approaches. Legal materials were collected through a literature review and analysed qualitatively. The study finds that an oral promise to grant land does not satisfy the formal requirements of a land grant because it is not embodied in an authentic deed made by an authorised official. Consequently, it does not transfer land rights, cannot support certificate registration, and does not establish a complete obligation for a breach of contract claim. The disputed land nevertheless remains subject to joint marital property settlement. When the parties are Muslims, the grant dispute generally falls within the absolute jurisdiction of the Religious Court. The District Court decision is materially cautious regarding the absence of a deed, but its reasoning is incomplete because it does not expressly examine absolute jurisdiction.   Abstrak. Artikel ini menganalisis keabsahan hibah tanah secara lisan antara mantan suami dan istri serta kewenangan pengadilan dalam memeriksa sengketanya melalui Putusan Pengadilan Negeri Cirebon Nomor 85/Pdt.G/2023/PN Cbn. Penelitian menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Bahan hukum dikumpulkan melalui studi kepustakaan dan dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa janji lisan untuk menghibahkan tanah tidak memenuhi syarat formal karena tidak dituangkan dalam akta autentik oleh pejabat berwenang. Akibatnya, tidak terjadi peralihan hak, hibah tidak dapat digunakan sebagai dasar balik nama sertifikat, dan belum terbentuk perikatan sempurna sebagai dasar wanprestasi. Hak atas tanah tetap dapat diselesaikan melalui pembagian harta bersama. Apabila para pihak beragama Islam, sengketa hibah pada dasarnya menjadi kompetensi absolut Pengadilan Agama. Putusan Pengadilan Negeri tepat dalam menilai ketiadaan akta, tetapi belum lengkap karena tidak mempertimbangkan kompetensi absolut secara tegas.    
Co-Authors Azni binti Mohd Dian Fitri Aulia Frency Siska Harry Muhamad Fahlevie Maulina Sukma Wijaya Muhamad Fadli Kusmayadi Muhammad Ilman Abidin Pingki Mulkiyah Raflianto Wicaksana Rismawati Putri