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Tinjauan Yuridis Tanggung Jawab Notaris Terhadap Kesalahan Pembuatan Akta Dalam Persekutuan Perdata Notaris Andriani, Dini; Cahyarini, Luluk Lusiati; Wisnaeni, Fifiana
Notarius Vol 14, No 1 (2021): Notarius
Publisher : Magister Kenotariatan Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/nts.v14i1.39238

Peran Tanggung Jawab PPAT dalam Perhitungan Pajak BPHTB Demi Mewujudkan Kepastian Hukum Prihandini, Arwinda Dwi; Cahyarini, Luluk Lusiati
Notarius Vol 16, No 3 (2023): Notarius
Publisher : Program Studi Magister Kenotariatan, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/nts.v16i3.41297

AbstractPPAT in making the deed must first ensure that the Land and Building Rights Acquisition Fee (BPHTB) has been paid in advance with proof BPHTB deposit. This writing aims to analyze roles, responsibilities, and legal consequences of PPAT in calculating BPHTB payments in order to realize legal certainty. This research method uses normative juridical approach, namely using the positivist legis concept. The role and taxes of PPAT in calculating value payments for land and/or building purchase transactions, namely PPAT's obligation making deed must first ensure that Land and Building Rights Acquisition Fee (BPHTB) has been paid with proof BPHTB deposit. PPAT must report the making of deed Regent through official no later than following 10 (ten) months. PPAT's responsibility help clients make online submissions on websites provided by the Government. The legal consequences for PPAT in assisting taxpayers do not yet have a strong regulatory basis so that if PPAT violates the BPHTB deposit, it can subject to appropriate sanctions in case can be in form of criminal sanctions, if PPAT doesn’t help taxpayers or PPAT does not help taxpayers make monthly reports Regional heads will only be subject to sanctions in form of fines.Keywords: ppat; bphtb; legal certaintyAbstrakPPAT dalam membuat akta ialah terlebih dahulu wajib pastikan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) tersebut telah dibayar dengan memperlihatkan bukti setoran BPHTB. Penulisan ini bertujuan untuk menganalisis peran, tanggung jawab, dan akibat hukum PPAT dalam perhitungan pembayaran pajak BPHTB demi mewujudkan kepastian hukum. Metode penelitian ini menggunakan pendekatan yuridis normatif yaitu menggunakan konsep legis positivis. Peran dan tanggung jawab PPAT dalam perhitungan nilai pembayaran pajak atas transaksi jual beli tanah dan/atau bangunan, yaitu kewajiban PPAT dalam membuat akta ialah terlebih dahulu wajib pastikan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) tersebut telah dibayar dengan memperlihatkan bukti setoran BPHTB. PPAT wajib melaporkan pembuatan aktanya kepada Bupati melalui pejabat yang berwenang paling lambat 10 (sepuluh) bulan berikutnya. Tanggung jawab PPAT adalah membantu klien melakukan pengajuan online dalam website yang disediakan oleh Pemerintah. PPAT dalam membantu wajib pajak belum memiliki landasan peraturan yang kuat sehingga apabila PPAT melakukan pelanggaran terhadap penyetoran BPHTB dapat dikenakan sanksi pidana yang sesuai. PPAT yang tidak membantu wajib dalam membuat laporan bulanan kepala daerah hanya akan dikenakan sanksi berupa denda.Kata kunci: ppat; bphtb; kepastian hukum

Relevansi Notaris Sebagai Pihak Pelapor Dalam Upaya Pencegahan Tindak Pidana Pencucian Uang Kismawardani, Kartika; Cahyarini, Luluk Lusiati
Notarius Vol 16, No 3 (2023): Notarius
Publisher : Program Studi Magister Kenotariatan, Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/nts.v16i3.42407

AbstractOne of the crimes that has developed over time is the crime of money laundry. There were more than 100 notaries who were reported by PPATK because they were dragged into the alleged money laundering case. This shows that the notary profession is often used by the perpetrators of money laundering, which can damage the image of the notary and harm them. The obligation to report suspicious financial transactions that could be an indication of money laundering and the confidential principle has long been a debate. Considering that the confidential principle can actually provide a safe place for the perpetrators of money laundering to secure their results. Juridical normative is the research method used by the author. The problem approach is the statutory approach and the concept approach. The results of the study are the involvement of a notary as the reporting party is expected to facilitate PPATK to prevent and eradicate money laundering. Regulatory function regarding to this matter also serves to provide legal protection to notaries. Prevention and eradication of money laundering cannot be carried out only by improving/renewing the law but also the formulation of law enforcement policies.Keywords: money laundry; notary; reporting partiesAbstrakSalah satu kejahatan yang turut terkembang seiring perkembangan jaman adalah tindak pidana pencucian uang (money laundry). Terdapat lebih dari 100 notaris yang turut dilaporkan oleh PPATK karena terseret kasus dugaan TPPU dalam pembuatan aktanya. Hal ini merupakan bukti bahwa profesi notaris sering dimanfaatkan oleh para pelaku TPPU, yang pada akhirnya dapat merusak citra notaris dan merugikan para notaris. Kewajiban melaporkan transaksi keuangan mencurigakan yang dapat menjadi suatu indikasi akan adanya TPPU dan kewajiban menjaga rahasia jabatan memang telah lama menjadi perdebatan. Mengingat kerahasiaan jabatan justru dapat memberikan celah dan tempat perlindungan bagi para pelaku TPPU untuk mengamankan hasil TPPU. Yuridis normative adalah metode penelitian yang digunakan oleh penulis dan pendekatan masalah yang diaplikasikan dalam penelitian ini yaitu pendekatan perundang-undangan dan pendekatan konsep. Hasil penelitian yaitu dengan dilibatkannya notaris sebagai pihak pelapor diharapkan dapat mempermudah PPATK memberantas TPPU. Fungsi regulasi mengenai pelibatan notaris sebagai pihak pelapor berfungsi sebagai bentuk perlindungan hukum kepada notaris dalam menjalankan profesinya. Upaya pencegahan dan pemberantasan TPPU perlu dikaitkan dengan formulasi kebijakan penegakan hukumnya (law enforcement policy) karena apabila hanya dilakukan dengan membenahi atau menyempurnakan Undang-Undangnya (law reform) saja maka kurang optimal.Kata kunci: pencucian uang; notaris; pihak pelapor

HUBUNGAN MUTU PELAYANAN KEPERAWATAN TERHADAP TINGKAT KEPUASAN PASIEN DI KLINIK PRATAMA POLRES KOTA TANJUNGPINANG Hasbi, Habid Al; Kurniadi, Ilham; Kurniawati, Emy; Sarwoko, Sarwoko; Cahyarini, Luluk Lusiati
Jurnal Cakrawala Keperawatan Jurnal Cakrawala Keperawatan Vol. 02 No. 01 Januari 2025
Publisher : STIKES Estu Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35872/jck.v2i01.827

Background: Patient satisfaction standards in health services are set nationally by the Ministry of Health in 2016 regarding Minimum Service Standards for patient satisfaction which is above 95% while the percentage of patient satisfaction index at the Tanjungpinang City Police Pratama Clinic in the last 3 years did not meet the expected index of 95%, so that the resulting impact is a reduction in the number of patient membership. Purpose: To determine the relationship between the quality of nursing services and the level of patient satisfaction at the Tanjungpinang City Police Pratama Clinic Methods: Type of quantitative research with non-experimental analytic descriptive design with a cross sectional approach. The population of this study is the number of patients recorded at level I health facilities at the Tanjungpinang City Police Pratama Clinic with accidental sampling technique. The research was conducted at the Tanjungpinang City Police Pratama Clinic in June 2024. Statistical tests using chi-square. Results: The research obtained shows that the quality of service at the Tanjungpinang City Police Pratama Clinic is mostly not good, namely 54.4%. Patient satisfaction at the Tanjungpinang City Police Pratama Clinic is mostly satisfied, namely 52.2%. Based on the results of the chi-square statistical test p value = 0.005 < ? = 0.05, thus indicating that Ho is rejected and Ha is accepted, which means that there is an influence between service quality and satisfaction. Conclusion: There is a relationship between the quality of nursing services and the level of patient satisfaction at the Tanjungpinang City Police Pratama Clinic. It is hoped that health workers, especially nurses at the Tanjungpinang City Police Pratama Clinic, will improve their empathy attitude by taking the time to communicate with patients and patients' families

HUBUNGAN DUKUNGAN KELUARGA DENGAN KETAATAN MINUM OBAT PADA PASIEN DIABETES MELLITUS Putri, Maylinda Wahyuning; Hasbi, Habid Al; Cahyarini, Luluk Lusiati
Jurnal Cakrawala Keperawatan Jurnal Cakrawala Keperawatan Vol. 02 No. 02 Juli 2025
Publisher : STIKES Estu Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35872/jck.v2i02.897

Background: Diabetes melitus is a chronic disease that occurs in a person due to inscreased blood sugar levels. This disease is characterized by chronic metabolic disorders characterized by hyperglycemia, in people with diabetes melitus, the body’s ability to react to insulin can decrease, or the pancreas can stop producing insulin. Diabetes melitus occurs when the body cannot utilize some foods due to lack of insulin production. Decreased pancreas and reduced secretion are caused by inscreasing age. The development of this disease toward complication is related to high blood sugar levels in sufferers which affect the performance of other organs of the body Purpose: The purpose of the study was to determine the relationship between family support and medication adherence in patients with diabetes mellitus at Waras Wiris Hospital Methods: This study used an analytical approach, with a cross sectional design in poly patients at Waras Wiris Hospital with sampling using purposive sampling of 36 respondents after being calculated with the slovin formula. The research instrument was in the form of a questionnaire on Family Support and Medication Compliance in Diabetes Mellitus Patients which was given to respondents to collect research data Results: The results of bivariate analysis proved that there was a relationship between family support and medication adherence in patients with diabetes mellitus obtained a significance value (p value) of 0.002 < ? (0.05) Conclusion: There was a relationship between family support and adherence to taking medication in patients with diabetes mellitus at Waras Wiris Hospital.

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