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Normative Review of Legal Authority and Certainty in Land Tax Determination Based on NJOP in Indonesia Abdullah Jamaludin; Hari Purwadi; Isharyanto Isharyanto
Rule of Law Studies Journal Vol. 1 No. 2 (2025): Rule of Law Studies Journal
Publisher : CV. Dyoqu Publishing and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/rolsj.v1i2.66

Abstract

Background:Disparities in land taxation frequently emerge in Indonesia, triggered by differing valuation practices between local fiscal authorities and national tax offices. The application of NJOP as the tax base often clashes with actual sale values, generating uncertainty in legal interpretation. Aims:This paper investigates the extent of legal authority held by local governments in imposing taxes on land transactions using NJOP as a benchmark. It also explores the implications for legal clarity and the rights of taxpayers amid conflicting institutional assessments. Method:Utilizing a normative legal framework, this study engages in statutory and conceptual analysis. Data were obtained from statutory regulations and scholarly sources to examine the alignment of valuation practices with principles of fairness, legal authority, and taxpayers’ protection under Indonesian tax law. Result:The analysis uncovers overlapping mandates between regional and central agencies, leading to ambiguity in land value assessment. While NJOP is recognized in law, its rigid application without reference to actual transaction prices can erode the fairness of taxation and compromise legal assurance. The lack of unified regulatory standards exacerbates confusion for both taxpayers and institutions. Conclusion:A coherent legal structure is essential to synchronize valuation principles in land taxation. Establishing clearer institutional boundaries and reaffirming legal certainty are vital steps to ensure equitable tax enforcement in property transactions. dministrasi negara.
Legal Position and Responsibilities of Translators Sworn in Translation of Notarial Certificate on Letter of Authorization (LOA) Guide Pandu Artha Waskitamukti; Hari Purwadi; Sapto Hermawan
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.547

Abstract

The purpose of this study is to analyze the role and legal position of sworn translators in translating Notarial Certificates related to the Letter of Authorization (LOA), as well as to address the legal implications of translation errors. This research employs a normative legal study method that includes a legislative and conceptual approach, bolstered by case studies such as that of the Nature Republic brand. The findings indicate that sworn translators play a crucial role in ensuring the accuracy and clarity of international legal documents within the Indonesian legal system. However, the regulations concerning the position and legal responsibilities of sworn translators remain incomplete, leading to legal uncertainties. Translation errors can create barriers to law enforcement and the protection of legal rights for the involved parties. Therefore, there is a need for clearer regulations regarding professional standards in this field.
Relevance of the Principle of Precaution in the Preparation of the Deed of Statement of Decisions of the Extraordinary General Meeting of Shareholders (Egms) of Pt Nissihinkan Indonesia (Case Study ) Decision Court Tall Banten Number: 74/Pdt/2021/Pt. Btn ) Noviantika Melati Sukma; Widodo Tresno Novianto; Hari Purwadi
International Journal of Educational and Life Sciences Vol. 3 No. 1 (2025): January 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v3i1.189

Abstract

A notary is a public official authorized by the Ministry of Law and Human Rights. One of their responsibilities includes creating a Statement of Meeting Resolutions (PKR) based on the Extraordinary General Meeting of Shareholders (EGMS). This research examines the importance of a notary's adherence to the principle of prudence when drafting a PKR Deed based on fabricated meeting minutes, using Decision Number 74/PDT/2021/PT.BTN as a case study. The research employs a normative legal approach with a case study focus. The findings indicate that Lusi Indriani, SH, M.Kn, as a notary, violated procedural rules by failing to apply the principle of prudence. Consequently, the PKR deed number 01 she issued was deemed legally defective and annulled, along with its associated documents, resulting in Lusi receiving a written warning as a penalty.
Legal Protection of The Subdivision of Freehold Title Certificates (Shm) as The Basis For Consumer Rights In Sale and Purchase Binding Agreements (PPJB) For Housing Transactions Era Fortuna Istanlama; Lego Karjoko; Hari Purwadi
International Journal of Science and Environment (IJSE) Vol. 6 No. 2 (2026): May 2026
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i2.729

Abstract

Currently, the demand for residential housing is very high. Therefore, the government permits the transfer of land rights based on a Sale and Purchase Binding Agreement (PPJB), provided that certain requirements are met. One of the requirements is that the agreement must be executed before an authorized Notary, the housing development must have reached at least 20% construction progress, and the developer must have obtained a building permit issued by the relevant government authority. This study aims to examine the legal protection concerning the implementation of the subdivision of Freehold Title Certificates (Hak Milik) as a basis for consumer protection under the Sale and Purchase Binding Agreement (PPJB) in housing transactions. It also analyzes the legal framework governing liability in relation to such legal protection. This research employs a normative legal research method. The legal materials used consist of two types, namely primary and secondary legal materials. The legal materials were collected through library research, while the approaches adopted in this study are the statutory approach and the conceptual case approach. The results of the study indicate that consumers obtain legal protection in a PPJB once they have fully paid the purchase price and the PPJB has been executed before a Notary. Furthermore, if the developer breaches the PPJB, legal protection for consumers may initially be pursued through deliberation to reach a mutual agreement. If no agreement can be reached, consumers may file a lawsuit before the general courts or, alternatively, resolve the dispute through out-of-court mechanisms, which are generally conducted through arbitration.