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Pengelolaan Pajak Bumi dan Bangunan Sektor Perkebunan Dalam Kerangka Desentralisasi Fiskal di Sumatera Barat Putra, Gustinof Hase; Warman, Kurnia; Rosari, Anton
Nagari Law Review Vol 8 No 1 (2024): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.8.i.1.p.79-89.2024

Land and Building Tax (LBT) in the Plantation sector is a tax on land and buildings that are owned, benefited from, owned, or controlled by an individual or legal entity located in the area stated in the plantation business permit and plantation business use rights. The management is the authority of the Central Government. In the plantation business, every business actor with a particular land area must have a plantation business permit issued by the Regional Government. The results of this LBT collection are handed over entirely to the regional government through profit-sharing funds. The Problems that will be studied are: How is the management of LBT for plantation businesses in West Sumatra; How is the financial relations between the Central Government and the Regional Governments in managing LBT of Plantation businesses in West Sumatera; and How to delegate the management of LBT in the Plantation Sector to the Regional Government in West Sumatera. The author uses empirical juridical research methods and an analytical description in this writing. The research results concluded that the management of LBT for plantation businesses in West Sumatra is managed by The Central government in the LBT Plantation Sector and The Regional Government in the form of LBT for the Rural-Urban Sector. The Financial relationship between the Central Government and Regional Governments in managing LBT for plantation businesses is to transfer funds to the regions through Tax Profit Sharing and Palm Oil Profit Sharing Funds. Management of LBT in the Plantation Sector should be delegated to The Regional Government, and the Regional Government is capable and ready to manage it.

Pengawasan Pemungutan Retribusi Parkir di Tepi Jalan Umum di Kota Sungai Penuh Dara, Dara Monika; Andora, Hengki; Rosari, Anton
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 3 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i3.1414

In order to realize levies that reach targets, of course there must be good management and supervision from the regional government, whether it is the Transportation Agency as the manager and collector of levies, the DPRD as the legislative function that prepares and establishes regional regulations. The problems that the author raises are; First; How is the supervision carried out by the Sungai Banyak Government in achieving the revenue target from collecting parking fees on the side of public roads? Second; What is the parking levy collection system on the side of the third public road; How to enforce the law against collecting parking fees that do not have an official permit. This research was also carried out using an empirical juridical approach, namely research based on field research as primary data and to complement and support field data, library data was needed as secondary data. Primary data was obtained through interviews with informants from the Transportation Department, Satpol PP, DPRD, Bakeuda, Parking Attendants and the Parking User Community and secondary data was obtained through literature study. All data obtained from field research and literature will be analyzed qualitatively and described descriptively. Based on the research results, it was concluded that the supervision carried out by several related parties was not effective, as can be seen from the failure to achieve the levy target for the parking sector. The levy collection system is not carried out in accordance with the provisions, seen from withdrawals that do not use tickets and deposits of levy proceeds are not carried out every day. Law enforcement against violators is not effective, as can be seen from the large number of illegal parking lots and illegal fees at official and unofficial parking points.

Jual Beli Tanah Pusako Tinggi Kaum Yang Sudah Terdaftar Berdasarkan Perjanjian Pengikatan Jual Beli Melalui Notaris Di Kota Padang Rahman, Richi; Warman, Kurnia; Rosari, Anton
UNES Law Review Vol. 7 No. 3 (2025)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i3.2377

Penelitian ini membahas jual beli tanah Pusako Tinggi Kaum di Kota Padang yang sudah terdaftar berdasarkan Perjanjian Pengikatan Jual Beli (PPJB) melalui notaris. Tanah Pusako Tinggi, yang pada dasarnya tidak dapat diperjualbelikan menurut hukum adat Minangkabau, menunjukkan fakta di mana proses jual beli tetap terjadi. Penelitian ini menggunakan pendekatan yuridis sosiologis untuk mengkaji proses pendaftaran tanah Pusako Tinggi, pelaksanaan jual beli melalui PPJB, dan perubahan nama Sertipikat Hak Milik (SHM) tanah tersebut. Hasil penelitian menunjukkan bahwa sertifikat tanah kaum tetap mencantumkan representasi kaum sebagai pemilik berdasarkan kesepakatan, meskipun prosedurnya mirip dengan sertifikasi tanah individu. Namun, berdasarkan pepatah adat, hak milik komunal tanah tidak dapat dialihkan sepenuhnya melalui jual beli. Proses pengikatan jual beli ini juga menunjukkan adanya konflik antara penerapan hukum adat dan hukum positif, terutama terkait pengakuan hak kolektif masyarakat adat Minangkabau. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pemahaman hukum agraria, hukum adat, dan mekanisme jual beli tanah ulayat di Indonesia. Lebih jauh, penelitian ini memberikan rekomendasi agar ada pengaturan yang lebih jelas dan tegas dalam harmonisasi hukum adat dan hukum nasional untuk mengurangi konflik terkait tanah ulayat.

Konsekuensi Hukum atas Kepemilikan Saham Pemda Sumbar di PT Bank Nagari Putri, Diva Dezi; Azheri, Busyra; Rosari, Anton
Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 24 No 02 (2024): Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Publisher : LP2M UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/dinamika.2024.24.02.364-380

Based on Article 399 paragraph (1) of Law Number 23 of 2014 concerning Regional Government jo Article 5 paragraph (1) of Government Regulation Number 54 of 2017 concerning Regionally Owned Enterprises states that one of the requirements for BUMD in the form of Perseroda is the existence of share ownership by one of the shareholder regions with a minimum percentage of 51% (fiftyone percent). As of December 31, 2023, the highest percentage of share ownership in PT Bank Nagari is owned by the West Sumatra Provincial Government, which is 32.51% (thirtytwo point fifty one percent). The percentage of shares owned by the West Sumatra Provincial Government as the Highest Shareholder still does not meet the provisions of the regulations that make the status of PT Bank Nagari as Perseroda. The difference in practice that occurs at PT Bank Nagari with the provisions of the laws and regulations needs to be studied. This study discusses is the legal consequences if the percentage of share ownership is not fulfilled by the Regional Government of West Sumatra Province as the controlling shareholder in PT Bank Nagari as a Regional Company. The research method uses a Juridical-Normative problem approach, which is supported by empirical data. The conclusion of this study is the consequences of the unfulfilled share ownership are not regulated by any laws and regulations. However, even though there are no firm consequences, the status of PT Bank Nagari as a state-owned company in the form of Perseroda does not obtain legal certainty.

Pendampingan dan Sosialisasi Pembentukan Koperasi Nagari Merah Putih Nagari Kudu Gantiang Kabupaten Padang Pariaman Gusminarti, Gusminarti; Fithrina, Hendria; Khairani, Khairani; Yuslim, Yuslim; Rosari, Anton; Romi, Romi; Darnis, Darnis; Fatimah, Titin; Zulfitri, Amelia; Syofiarti, Syofiarti; Andora, Hengki; Delyarahmi, Sucy; Warman, Kurnia; Fendri, Azmi
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i1.2232

Based on Presidential Instruction No.9/2025 the President ordered each village to form a Merah Putih Village Cooperative. Therefore, the Government of Nagari Kudu Gantiang in collaboration with the Department of State Administration Law, Faculty of Law, Andalas University conducted community service related to the establishment of the Merah Putih Nagari Cooperative. This activity aims to assist and socialize the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang as an effort to strengthen the community-based economy. The method used is in the form of socialization and assistance in the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang. The result of this service is that the Nagari Merah Putih Cooperative of Nagari Kudu Gantiang has been established as a revitalization of the Kudu Gantiang Village Unit Cooperative (KUD) which has not carried out its business activities for a long time.

KEKUATAN HUKUM AKTA KUASA SUBSTITUSI TERHADAP KEPEMILIKAN HAK ATAS TANAH BERDASARKAN AKTA PERJANJIAN JUAL BELI Efendi, Deni; Nurdin, Zefrizal; Rosari, Anton
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3464

In the sale and purchase agreement between Munir Datuk Rajo Intan as the seller and Cuaca Usmanto as the buyer, a transaction for land with Ownership Certificate Number 516/Sungai Sapih, covering 78,920 m², was made. The buyer has fully paid Rp.27,622,000. The practice includes granting a power of sale with substitution rights, allowing the power to be transferred to another party. However, the use of a power of attorney with substitution rights is prohibited under the Minister of Home Affairs Instruction No. 14 of 1982. This study aims to answer three main questions: 1) What is the legal force of the Deed of Power of Substitution in land ownership? 2) What is the position of the Sale and Purchase Agreement Act against third parties? 3) What is the process of changing the name of the certificate based on the Sale and Purchase Agreement Deed? The study uses a normative juridical approach with case and statute approaches. The findings show that a power of sale with substitution to avoid tax payment is invalid, as it does not align with the principle of consensus between the parties involved. To resolve this, it is recommended to cancel the Deed of Power of Attorney for Sale Substitution and carry out the name change through the proper procedure.

Tanggung Jawab Perusahaan Terhadap Kebocoran Data Pribadi Dari Penggunaan Teknologi Robotic Process Automation (RPA) Menurut Hukum Positif di Indonesia Yuni Zakira; Azheri, Busyra; Rosari, Anton
Lareh Law Review Vol. 3 No. 1 (2025): Lareh Law Review
Publisher : Fakultas Hukum Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/llr.3.1.27-37.2025

The constitutional basis regarding the importance of personal data protection is found in Article 28G paragraph (1) of the 1945 Constitution, providing a fundamental basis to guarantee the right to privacy, particularly the protection of personal data. This is due to the development of increasingly complex and large-scale technological innovations. As a result, information regarding personal data is much more likely to be accessed quickly and easily. Especially since the emergence of Robot Process Automation technology in all business fields. RPA is a software robot designed to perform repetitive tasks in processing data and information. Therefore, an enhancement of the security system of this technology is necessary. Thus, it becomes a challenge for businesses to prevent data breach cases such as the loss of personal data. Based on that issue, the problem will be formulated as follows. First, how is the legal regulation in Indonesia regarding the use of Robotic Process Automation (RPA) technology? Second, what is the company's responsibility in the event of data breaches from the use of Robotic Process Automation (RPA) technology? This research uses a normative juridical research type. The data used in this research are secondary data consisting of primary legal materials and secondary legal materials. Based on the research results, first, it was concluded that there are no specific regulations regarding robot process automation, but it can refer to the ITE Law, PDP Law, and Permenkominfo. Second, the company's liability for unlawful acts falls under vicarious liability. Keywords : Personal Data Protection, Responsibility, Robot Process Automation

Jual Beli Tanah Pusako Tinggi Kaum Yang Sudah Terdaftar Berdasarkan Perjanjian Pengikatan Jual Beli Melalui Notaris Di Kota Padang Rahman, Richi; Warman, Kurnia; Rosari, Anton
UNES Law Review Vol. 7 No. 3 (2025)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i3.2377

Penelitian ini membahas jual beli tanah Pusako Tinggi Kaum di Kota Padang yang sudah terdaftar berdasarkan Perjanjian Pengikatan Jual Beli (PPJB) melalui notaris. Tanah Pusako Tinggi, yang pada dasarnya tidak dapat diperjualbelikan menurut hukum adat Minangkabau, menunjukkan fakta di mana proses jual beli tetap terjadi. Penelitian ini menggunakan pendekatan yuridis sosiologis untuk mengkaji proses pendaftaran tanah Pusako Tinggi, pelaksanaan jual beli melalui PPJB, dan perubahan nama Sertipikat Hak Milik (SHM) tanah tersebut. Hasil penelitian menunjukkan bahwa sertifikat tanah kaum tetap mencantumkan representasi kaum sebagai pemilik berdasarkan kesepakatan, meskipun prosedurnya mirip dengan sertifikasi tanah individu. Namun, berdasarkan pepatah adat, hak milik komunal tanah tidak dapat dialihkan sepenuhnya melalui jual beli. Proses pengikatan jual beli ini juga menunjukkan adanya konflik antara penerapan hukum adat dan hukum positif, terutama terkait pengakuan hak kolektif masyarakat adat Minangkabau. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pemahaman hukum agraria, hukum adat, dan mekanisme jual beli tanah ulayat di Indonesia. Lebih jauh, penelitian ini memberikan rekomendasi agar ada pengaturan yang lebih jelas dan tegas dalam harmonisasi hukum adat dan hukum nasional untuk mengurangi konflik terkait tanah ulayat.

Konsekuensi Hukum atas Kepemilikan Saham Pemda Sumbar di PT Bank Nagari Putri, Diva Dezi; Azheri, Busyra; Rosari, Anton
Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Vol 24 No 02 (2024): Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Publisher : LP2M UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/dinamika.2024.24.02.364-380

Based on Article 399 paragraph (1) of Law Number 23 of 2014 concerning Regional Government jo Article 5 paragraph (1) of Government Regulation Number 54 of 2017 concerning Regionally Owned Enterprises states that one of the requirements for BUMD in the form of Perseroda is the existence of share ownership by one of the shareholder regions with a minimum percentage of 51% (fiftyone percent). As of December 31, 2023, the highest percentage of share ownership in PT Bank Nagari is owned by the West Sumatra Provincial Government, which is 32.51% (thirtytwo point fifty one percent). The percentage of shares owned by the West Sumatra Provincial Government as the Highest Shareholder still does not meet the provisions of the regulations that make the status of PT Bank Nagari as Perseroda. The difference in practice that occurs at PT Bank Nagari with the provisions of the laws and regulations needs to be studied. This study discusses is the legal consequences if the percentage of share ownership is not fulfilled by the Regional Government of West Sumatra Province as the controlling shareholder in PT Bank Nagari as a Regional Company. The research method uses a Juridical-Normative problem approach, which is supported by empirical data. The conclusion of this study is the consequences of the unfulfilled share ownership are not regulated by any laws and regulations. However, even though there are no firm consequences, the status of PT Bank Nagari as a state-owned company in the form of Perseroda does not obtain legal certainty.

Independensi Jaksa Pengacara Negara dalam Pendampingan Hukum untuk Pengadaan Barang dan Jasa di Wilayah Hukum Kejaksaan Negeri Payakumbuh Desvira, Herma; Syofiarti, Syofiarti; Rosari, Anton
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 8 No. 1 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v8i1.1842

Pengadaan Barang/Jasa Pemerintah yang diatur dalam Peraturan Presiden (Perpres) Nomor 12 Tahun 2021 sebagai perubahan atas Perpres Nomor 16 Tahun 2018 tentang Pengadaan Barang/Jasa Pemerintah memiliki peranan strategis dalam optimalisasi pemanfaatan anggaran negara. Permasalahan dalam penelitian ini adalah: *Bagaimana independensi Jaksa Pengacara Negara (JPN) dalam memberikan pendampingan hukum terhadap pengadaan barang/jasa. Penelitian ini menggunakan pendekatan yuridis empiris, yakni pendekatan yang menjadikan penelitian lapangan sebagai sumber data primer. Untuk melengkapi dan memperkuat data lapangan tersebut, digunakan pula data sekunder yang bersumber dari studi kepustakaan. Data primer diperoleh melalui wawancara dengan narasumber, yaitu Jaksa Pengacara Negara pada Kejaksaan Negeri Payakumbuh, staf bidang Perdata dan Tata Usaha Negara (DATUN) Kejaksaan Negeri Payakumbuh, Kepala Cabang Kejaksaan Negeri (CABJARI) Payakumbuh di Pangkalan Koto Baru, serta Sekretaris Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) Kota Payakumbuh. Sementara itu, data sekunder dikumpulkan melalui studi kepustakaan, kemudian dianalisis secara kualitatif dan disajikan dalam bentuk deskriptif analitis. Berdasarkan hasil analisis, disimpulkan bahwa tantangan utama bagi JPN dalam memberikan pendampingan hukum adalah menjaga independensinya agar tidak melakukan intervensi di luar batas kewenangan, meskipun terdapat permintaan dari pihak pemohon.

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