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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.
Implementing Pre-trial Conference to Indonesia’s Criminal Justice System: Optimize the State Asset Recovery in Corruption Cases Meika Arista; Hari Purwadi
Jurnal Hukum dan Pembangunan Ekonomi Vol 13, No 2 (2025): Jurnal Hukum dan Pembangunan Ekonomi
Publisher : Program Pascasarjana Fakultas Hukum Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/hpe.v13i2.111726

Abstract

The corruption cases in Indonesia have been escalating over five years with a huge gap between state asset losses and state asset recovery. Moreover, it also getting worst with the lack of regulation in asset seizure and the low compensation verdicts for corruptors. These phenomena indicate a failure in the Indonesia’s criminal justice system. This study aims to introduce the concept of Pre-Trial Conference in Indonesia’s criminal justice system which can optimize the role of state victims and recover the state asset losses through the Plea Bargain concept. Several countries have implemented this concept in their criminal justice systems, including Singapore and Australia. The method used is a normative researchs with comparative legal analysis. The results of the study show that Pre-Trial Conference can be used as a formal and official judicial forum to provide corruptors with the opportunity to demonstrate their remorse by returning at least 60 percent of the total losses incurred. This concept aims to solve the legal issues by focusing on economic analysis and re-orientation on criminal sanction. The conclusion of this study is that Pre-Trial Conference is a solution to create a restorative justice and optimize the state asset recovery in corruption cases. 
Criminal Legal Accountability on Medical Privacy Violations Ridwan Ridwan; Isharyanto Isharyanto; Hari Purwadi
Journal of Health Policy and Management Vol. 4 No. 1 (2019)
Publisher : Masters Program in Public Health, Sebelas Maret University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.169 KB)

Abstract

Background: The secret of medicine or medical secrets is the right of the patient, this secret is a moral obligation based on the norms of decency originating from Hippocratic oaths, maintaining the secret of medicine is the duty of doctors to carry out their duties and practices. This provision is regulated in Article 48 of Law Number 29 of 2004 concerning Medical Practice, if this secret is leaked it can be held liable for violators. The purpose of this study was to solve legal issues and at the same time provide a prescription regarding the need for legal sources in the form of primary legal materials and secondary legal materials.Subjects and Method: This was a systematic review with normative juridical methods to solve legal issues.Results: Legal liability for medical secrets in health service facilities can be applied to the Criminal Code (KUHP). Disputes that occur regarding doctors or health personnel are resolved through professional organizations. Doctors through the Indonesian Doctors Discipline Honorary Council (MKDKI) but MKDKI did not have the authority to examine Criminal cases. Violations of medical secrets or job secrets, legal liability is not regulated or not based on legislation in force in the health sector, but the legal liability of violations of medical secrets comes from the general Criminal Code (KUHP).Conclusion: The secret of medicine is the autonomy right of patients. Maintaining the secret of medicine is the duty of doctors to health service facilities, the secret of medicine is not absolute and can be opened in certain circumstances, but this secret can be opened in accordance with the provisions of legislation. If the secret is leaked, violators can be asked for legal responsibility, especially Article 322 of the Criminal Code.Keywords: Medical Secrets, Criminal Legal Accountability, Health Services.Correspondence: Ridwan. Masters Program in Law, Universitas Sebelas Maret, Jl. Ir. Sutami No. 36 A, Surakarta, Central Java 57126. Email: ridwanozil16@yahoo.com. Mobile: +6281237553434Journal of Health Policy and Management (2019), 4(1): 67-75https://doi.org/10.26911/thejhpm.2019.04.01.08
PENERAPAN SANKSI ADAT TERHADAP PELANGGARAN YANG TERJADI DI TERRITORIAL MASYARAKAT ADAT BADUY Hari Purwadi; Anti Mayastuti; Yusuf Kurniawan
Journal of Law, Society, and Islamic Civilization Vol 4, No 2: Oktober 2016
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v4i2.50522

Abstract

This study aimed to find out the types of customary sanction existing and prevailing in Baduy indigenous people and the Baduy indigenous people’s behaviors and the behaviors outside Baduy people considered as customary infringement and to find out the application of customary sanction against the infringement occurring in Baduy indigenous people.          Considering the result of research, it could be concluded that the behaviors prohibited by Baduy custom law in Baduy Dalam indigenous people were different from those in Baduy Luar people and people outside Baduy tribe. Secondly, Baduy indigenous people could be said as appreciating the law pluralism existing in Indonesia; therefore the application of a customary sanction against the infringement committed by the members of Baduy indigenous people could be distinguished from that committed by outsiders.  It could create the effectiveness of law working there.Keywords: Customary Infringement, Customary Sanction Application, Baduy Indigenous People.AbstrakPenelitian ini bertujuan guna mengetahui jenis-jenis sanksi adat yang ada dan berlaku di dalam masyarakat adat Baduy beserta perilaku-perilaku yang dilakukan oleh masyarakat adat Baduy itu sendiri maupun perilaku yang dilakukan oleh masyarakat luar baduy yang dianggap sebagai suatu pelanggaran adat dan juga guna mengetahui penerapan sanksi adat yang berlaku di masyarakat adat baduy terhadap pelanggaran yang terjadi.Berdasarkan hasil penelitian maka dapat disimpulkan bahwa pertama, perilaku-perilaku yang dilarang oleh hukum adat Baduy berbeda diantara perilaku masyarakat adat Baduy Dalam, Luar dan juga masyarakat luar Baduy. Kedua, masyarakat hukum adat Baduy terbilang menghargai suatu pluralisme hukum yang ada di Indonesia, maka dari itu secara penerapan suatu sanksi adat terhadap pelanggaran yang dilakukan oleh anggota masyarakat adat Baduy dengan masyarakat luar Baduy juga dibedakan. Hal tersebut mampu menciptakan keefektivan hukum yang berjalan disana.Kata Kunci: Pelanggaran Adat, Penerapan Sanksi Adat, Masyarakat Adat Baduy.
Pengelolaan Tambang oleh Masyarakat Hukum Adat sebagai Bentuk Keadilan Sosial F Fitriandi; Arif Suyono; Hari Purwadi
Prosiding Seminar Nasional Program Doktor Ilmu Hukum 2024: Prosiding Seminar Nasional Program Doktor Ilmu Hukum
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Jenis penelitian yang penulis lakukan yaitu penelitian normatif atau dikenal dengan penelitian doktrinal (doctrinal research). Penelitian hukum normatif tidak mengenal penelitian hukum lapangan (field research). Tujuan penelitian ini adalah untuk mengetahui dan menganalisis eksistensi masyarakat hukum adat dan hak pengelolaan masyarakat hukum adat terhadap pertambangan. Hasil penelitian yang diperoleh yaitu banyak perusahaan pertambangan yang memperoleh izin operasi tanpa konsultasi yang memadai dengan masyarakat adat. Pemberian izin pertambangan di atas tanah adat sering menimbulkan konflik lahan yang berkepanjangan antara masyarakat adat dan perusahaan pertambangan. Tidak ada ketentuan khusus yang mengatur perlindungan dan prioritas bagi masyarakat adat sebagai tenaga kerja lokal. Masyarakat adat mungkin tidak mendapatkan kesempatan yang adil dalam pekerjaan yang dihasilkan oleh kegiatan pertambangan, yang seharusnya dapat meningkatkan kesejahteraan mereka.
Pengelolaan Sumber Daya Alam dan Prospek Keadilan Agraria di Indonesia: Kajian Hukum dan Kebijakan Luthfi Ius Budiasto; Al Sentot Sudarwanto; Hari Purwadi
Prosiding Seminar Nasional Program Doktor Ilmu Hukum 2025: Prosiding Seminar Nasional Program Doktor Ilmu Hukum
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Pengelolaan sumber daya alam (SDA) di Indonesia secara konstitusional diatur dalam Pasal 33 ayat (3) UUD NRI 1945, yang menegaskan bahwa bumi, air, dan kekayaan alam yang terkandung di dalamnya dikuasai oleh negara dan digunakan sebesar-besarnya untuk kemakmuran rakyat. Namun, praktik di lapangan menunjukkan dominasi korporasi dalam penguasaan SDA dan terpinggirkannya hak-hak masyarakat adat serta kelompok rentan lainnya. Kajian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil kajian menunjukkan bahwa ketidaksinkronan antara Undang-Undang Pokok Agraria dengan undang-undang sektoral, serta lemahnya implementasi kebijakan reforma agraria menjadi penghambat utama dalam mewujudkan keadilan agraria. Diperlukan rekonstruksi hukum agraria yang progresif, harmonisasi kebijakan lintas sektor, serta penguatan lembaga penyelesaian konflik yang berbasis keadilan sosial dan ekologis.