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Journal : Riwayat: Educational Journal of History and Humanities

Third Party Legal Remedies Against the Decision to Confiscate Goods Not Belonging to the Defendant in A Corruption Case (Case Study of Determination Number. 01/objection/Pid.Sus-TPK/2022/PN.Plg Jo. Number. 16/Pid.Sus-TPK/2022/PN.Plg) Defriansyah*, Andrie; Yusuf, Hambali; Salia, Erli; Mahfuz, Abdul Latif
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.35075

Abstract

This paper examines the legal remedies that can be taken by third parties against the decision to seize goods that do not belong to the defendant in corruption cases. The focus is on objections to asset forfeiture decisions by the Palembang District Court. The method used is Normative Legal Research with a Descriptive-Analytical approach, utilizing Primary, Secondary, and Tertiary Legal Materials. Analysis is done qualitatively with deductive inference. The results show that a Good Faith Third Party can file a written objection to goods seized by the state. The owner or guardian of the goods must file an objection within two months after the verdict is pronounced. The Judge's consideration in giving the verdict is based on Supreme Court Regulation Number 2 of 2022, which regulates the procedure for resolving objections from third parties in cases of seizure of corruption assets. This research provides insight into the mechanism for protecting third party rights in the process of recovering state assets.
The Role of the Property Unit (Harda) in the Criminal Investigation Unit of the South Sumatra Police South Sumatra in Eradicating the Land Mafia in South Sumatra Mayangsari*, Riska; Yusuf, Hambali; Salia, Erli; Mahfuz, Abdul Latif
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34940

Abstract

This paper discusses the role of the Property Unit (HARDA) of the South Sumatra Police Criminal Investigation Unit in eradicating the existence of the land mafia in South Sumatra. The land mafia has become a serious threat to the order and justice of land ownership, resulting in legal uncertainty and harming the wider community. HARDA plays a critical role in identifying, investigating and taking legal action against perpetrators of the land mafia. Through in-depth interviews, documentation, and field data analysis, this research explores HARDA's strategies, methods, and challenges. The results showed that HARDA managed to identify and handle a number of cases effectively, but there were still obstacles in cross-sector coordination and limited resources. Recommendations were put forward to strengthen HARDA's capacity and enhance cooperation with other relevant entities to achieve more optimal results in eradicating the land mafia.
Problems in the Implementation of the Collection of Land and Building Acquisition Fees in the Process of Buying and Selling Land and Buildings in Lahat District Andriani*, Shelvita; Wardhana, Arief Wisnu; Holijah, Holijah; Mahfuz, Abdul Latif
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34552

Abstract

This paper examines Taxes, as a vital instrument of government, play a central role in revenue collection for public financing. The Tax on Acquisition of Rights on Land and Building (BPHTB) in Lahat Regency, which is regulated by Regional Regulation No. 3/2011, often experiences obstacles in its implementation and collection, especially for taxpayers. This research examines the obstacles in the collection of BPHTB, particularly in land and building sale and purchase transactions in Lahat Regency, using empirical legal research methodology and qualitative analysis. The main obstacles found are the dishonesty of taxpayers in recording transaction values, the lack of public awareness of taxation, the stability of the Tax Object Value (NJOP), and the lack of information on BPHTB payment procedures. This study suggests the need for increased socialization and law enforcement to optimize revenue from BPHTB and increase taxpayer compliance.