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Seputra, I Putu Gede
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Perlindungan Hukum Terhadap Pemegang Saham Minoritas Pada Perseroan Terbatas Yang Melakukan Merger Sridana, I Kadek; Budiartha, I Nyoman Putu; Seputra, I Putu Gede
Jurnal Analogi Hukum 59-62
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.2.1.2020.59-62

Abstract

Abstract-Mergers can be said as a strategy or one way to increase a company, therefore there is a need for legal protection for minority shareholders if they do not agree with the merger but the merger is still implemented, and the shareholders are forced to accept the merger. The formulation of the problem in this case is (1) what is the position of the minority shareholders for the limited liability company that merges? (2) What is the legal protection of minority shareholders in a limited liability company that merges? This research method uses a normative research method by approaching the problem in the form of a draft law that relates to the problem under study. The sources of legal material to be used are sourced from research, the literature in the form of primary legal material and secondary legal material. The result of this study are the legal position of the minority shareholders of the company (PT) that carried out the merger has been regulated in Law number 40 of 2007 concerning Limited Liability Companies and in Government Regulation Number 27 of 1998 concerning merger, consolidation and takeover of the interests of minority shareholders. In general, the law of limited liability companies is a guideline in the framework of protecting minority shareholders. Protection of minority shares is one of the important things, especially when the company conducts legal actions such as mergers, both preventive legal protection and repressive legal protection. Keywords: Legal protection, shareholders, mergers Abstrak- Merger dapat dikatakan sebagai strategi atau salah satu cara untuk meningkatkan suatu perusahaan oleh karena itu perlu adanya perlindungan hukum terhadap pemegang saham minoritas apabila mereka tidak setuju dengan merger namun merger tetap dilaksanakan, dan pemegang saham tersebut dipaksakan untuk menerima merger tersebut. Adapun rumusan masalah dalam hal ini (1) Bagaimanakah kedudukan pemegang saham minoritas bagi perseroan terbatas yang melakukan merger? (2) Bagaimanakah perlindungan hukum terhadap pemegang saham minoritas pada perseroan terbatas yang melakukan merger? Metode penelitian ini menggunakan metode penelitian normatif dengan melakukan pendekatan masalah berupa pedekatan perundang-undangan yang berkaitan dengan masalah yang dikaji. Adapun sumber bahan hukum yang akan digunakan yakni bersumber dari penelitian, kepustakaan berupa bahan hukum primer dan bahan hukum sekunder. Adapun hasil dari penelitian ini adalah kedudukan hukum pemegang saham minoritas terhadap perusahaan (PT) yang melakukan merger, sudah diatur dalam Undang-undang nomor 40 tahun 2007 tentang Perseroan terbatas serta dalam Peraturan pemerintah Nomor 27 Tahun 1998 tentang penggabungan, peleburan, dan pengambilalihan tentang kepentingan pemegang saham minoritas. Secara umum hukum perseroan terbatas menjadi pedoman dalam rangka perlindungan pemegang saham minoritas. Perlindungan terhadap saham minoritas merupakan salah satu hal yang penting terutama saat persroan melakukan perbuatan hukum seperti merger baik perlindungan hukum secara preventif maupun perlindungan hukum secara represif. Kata kunci: Perlindungan hukum, Pemegang saham, Merger
Akibat Hukum Kelalaian Pejabat Pembuat Akta Tanah (Ppat) Yang Tidak Melaporkan Bea Perolehan Hak Atas Tanah Dan Bangunan (Bphtb) Dalamperalihan Hak Atas Tanah Dinata, I Nyoman Agung Mas; Seputra, I Putu Gede; Suryani, Luh Putu
Jurnal Analogi Hukum 104-108
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.2.1.2020.104-108

Abstract

Development is essentially a process of continuous change in order to improve and progress toward the goals to be achieved. Fees for the acquisition of land and building rights, namely a tax on land / building rights, which in this case is referred to as a tax. In doing so, the PPAT can neglect by not reporting BPHTB in a transfer of land rights. Based on this, the title was raised. Then the problems arising from this study are: 1. How is the reporting arrangement for the acquisition of rights to land and buildings by the official land deed maker in the transfer of land rights? 2. What are the legal consequences for officials who make land certificates that do not submit reports on the acquisition of land and building rights? The method in this paper is a normative legal method, with literature study sourced from legal and secondary legal materials. The results obtained are the result of not carrying out an obligation in reporting taxes on land and building rights is the imposition of sanctions in the form of tax penalties and administrative sanctions in the form of fines. Pembangunaan pada hakekatnya merupakan proses perubahan terus menerus guna menuju perbaikan dan kemajuan ke arah tujuan yang ingin dicapai. Bea perolehan hak atas tanah dan bangunan yakni suatu pajak terhadap hak atas tanah/bangunan dimana dalam hal ini disebut sebagai pajak. Dalam pelaksanaanya, PPAT dapat melakukan kelalaian dengan tidak melaporkan BPHTB dalam suatu peralihan hak atas tanah. Berdasarkan atas hal tersebut maka diangkat judul. Maka timbul persoalan dari penelitian ini adalah: 1. Bagaimanakah pengaturan pelaporan bea perolehan hak atas tanah dan bangunan oleh pejabat pembuat akta tanah dalam peralihan hak atas tanah? 2. Bagaimanakah akibat hukum bagi pejabat pembuat akta tanah yang tidak menyampaikan laporan bea perolehan hak atas tanah dan bangunan? Metode dalam penulisan ini adalah metode hukum normatif, dengan studi kepustakaan yang bersumber dari bahan hukumprimer serta bahan hukum sekunder. Adapun hasil yang didapat adalah akibat dari tidak dilaksanakannya suatu kewajiban dalam melaporkan pajak dari hak atas tanah dan bangunan adalah dikenakannya sanksi berupa sanksi perpajakan serta sanksi administrasi yang berupa denda.Dimana kedepannya diharapkan agar PPAT rutin melaksanakan kewibannya dalam hal melaporkan wajib pajaknya.
Perlindungan Hukum bagi Penjahit Rumahan yang Menerima Pesanan Jahitan dari Perusahaan Garment tanpa Perjanjian Kerja Tertulis Putrawan, I Made Adi; Budiartha, I Nyoman Putu; Seputra, I Putu Gede
Jurnal Analogi Hukum 213-217
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.1.2.2019.213-217

Abstract

In the industry in the field of clothing production this can usually be in the form of individuals, convection and garment. In the industry in this field of production there are Laws concerning Labor. Where a Home Tailor has a working relationship with a Garment Company and has a work agreement between the two parties to complete the stitching order that the Garment Company gives to Home Tailors. In the work relationship the Home Tailor (Tailor Fanani) can be mentioned as a Specific Time Worker (PKWT) because the work agreement that has been done is only an oral agreement and only in the form of Down Payment. As for what will be discussed in the discussion include: 1. What is the type of work in the employment relationship between a garment and home tailors, 2. What is the form of legal protection provided by the government for home tailors who work on orders from garment companies without written work agreements. This study is an empirical study analyzed qualitatively descriptive. This data is obtained through interviews with the parties involved in the employment relationship. In the work carried out by the Home Tailor is bulk, where the work given by the Garment Company to these home tailors is a large number and various types of motifs and colors. Legal protection against fanani as a Home Tailor is in preventive and repressive legal protection.
Perlindungan Hukum Terhadap Pemegang Hak Milik Atas Tanah yang Dialihfungsikan Sebagai Jalan Raya Jayantri, Anak Agung Dwi; Seputra, I Putu Gede; Suryani, Luh Putu
Jurnal Analogi Hukum 137-142
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.1.2.2019.137-142

Abstract

Land procurement is an activity of obtaining land which is indicated for development for the community in general which involves the land, which is offset by compensation from the government. The holder of land ownership rights must get legal protection, because the rights owned by the community must be protected so that the community gets legal certainty. So that the formulation of the problem used is 1) what is the legal protection of holders of land rights used for the public interest in making roads? 2) What are the Government's efforts towards the release of property rights to land used for the public interest in making roads? Normative legal research methods are used in this study. The results of the study showed that the inclusion of fair and just compensation for compensation was based on deliberation, and the community could file an objection to the form and or amount of compensation handed down by the government to the local District Court for holders of land rights in order to obtain legal protection. The form of government efforts in releasing ownership rights of a community land, namely money that is paid in compensation can be temporarily surrendered to the Court and for people who want to surrender their land without any objection, the community is entitled to tax incentives. Tax incentives are to minimize the cost of a tax so that tax costs become lighter.
Penguasaan Hak Atas Tanah Oleh Orang Asing Berdasarkan Perjanjian Pinjam Nama (Nominee) Pebriyana, I Wayan; Budiartha , I Nyoman Putu; Seputra, I Putu Gede
Jurnal Analogi Hukum 326-330
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.2.3.2020.326-330

Abstract

Abstrak—Penggunaan perjanjian nominee yang merupakan perwujudan adanya suatu perikatan. Perwujudan nominee ada pada surat perjanjian yang dibuat oleh WNA dan WNI sebagai pemberi kuasa, dalam perjanjian itu bermaksud untuk memberikan kewenangan terhadap WNA selaku penerima kuasa dalm melakukan perbuatan hukum terhadap tanah yang tidak dapat dimilikinya yaitu hak milik. Ada dua masalah dalam penelitian, yaitu: (1) Mekanisme penguasaan hak atas tanah oleh orang asing, (2) Kekuatan hukum penguasaan hak atas tanah berdasarkan perjanjian pinjam Nama (Nominee). Tujuan penelitian untuk memahami mekanisme penguasaan hak atas tanah yang dilakukan oleh orang asing dan untuk mengetahui kekuatan hukum dari penguasaan hak atas tanah oleh orang asing berdasarkan perjanjian pinjam nama (nominee). Metode penelitian menggunakan penelitian hukum normatif dari studi pustaka atau hokum positif yang berlaku. Berdasarkan penelitian diketahui bahwa: (1) Penguasaan hak atas tanah oleh WNA dilakukan dengan hak pakai dan hak sewa, dan adanya suatu perjanjian pinjam nama, nama WNI dicantumkan di sertifikat hak milik. (2) Kekuatan hukum pernjanjian pinjam Nama dilihat dari Pasal 1338 Ayat 1 KUHPerdata, setiap perjanjian dibuat secara sah berlaku sebagai Undang-undang.
Eksistensi Pengadilan Pajak Dalam Penyelesaian Sengketa Pajak Gotama, I Wayan Sentana; Widiati, Ida Ayu Putu; Seputra, I Putu Gede
Jurnal Analogi Hukum 331-335
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.2.3.2020.331-335

Abstract

Abstract—Tax is one of the sources of state revenue for national development, the collection of which can be imposed based on legislation. In practice, there are often differences in interpretation between tax authorities and taxpayers in understanding the laws and regulations that can lead to tax disputes. As for the formulation of the problem in this study: how is the position of the Tax Court in Indonesia? What constraints hamper the tax dispute resolution process in the Tax Court? This research is expected to expand public legal knowledge, especially regarding the tax court and the realization of a professional, independent and trusted Tax Court. This research is normative research with conceptual approach and legislation. Based on the results of the study, it can be concluded that: 1) The position of the Tax Court is in two (2) institutions, namely technical-judicial guidance by the Supreme Court and organizational, financial, and administrative guidance by the Ministry of Finance. This dualism has caused many parties to doubt the independence and independence of the Tax Court. 2) Constraints in the tax dispute resolution process in the Tax Court are the place of residence of the Tax Court which only exists in the Capital of the State and there are administrative sanctions in the form of fines of 100% (one hundred percent) if the taxpayer's appeal is partially granted or rejected.
Pembatalan Sertifikat Hak Milik Atas Tanah Akibat Cacat Administrasi Gayatri, Ni Made Silvia; Seputra, I Putu Gede; Suryani, Luh Putu
Jurnal Analogi Hukum 79-83
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.3.1.2021.79-83

Abstract

Land registration is held to guarantee legal certainty, the completion of land registration is the issuance of a Certificate. The strongest proof of Land Rights is the Certificate, but currently there are many certificates that are not in accordance with the procedure resulting in the issuance of certificates with legal defects or administrative defects, therefore, the authors conducted a study entitled Cancellation of Land Ownership Certificate Due to Administrative Disabilities. By using the formulations of the problem: 1) how is the basis for cancellation of certificate of land rights that are administratively flawed; 2) What are the legal consequences certificates of ownership rights on land with administrative defects. The research method used is a normative research method. In Minister of Agrarian Regulation No. 3 of 1999, article 1 point 12 explains that the basis for cancellation of a certificate can be canceled because the decree contains an administrative legal flaw. Defects Administrative law can be interpreted by a policy or procedure that is not in accordance with applicable law. If there is an administrative defect in the issuance of the certificate, the certificate can be submitted for cancellation. Cancellation of certificate can be through BPN and TUN. The canceled certificate can be renewed or re-registered.
Penegakan Hukum Terhadap Selebgram yang Mempromosikan Situs Judi Online Nono , Ignasius Yosanda; Dewi, Anak Agung Sagung Laksmi; Seputra, I Putu Gede
Jurnal Analogi Hukum 235-239
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.3.2.2021.235-239

Abstract

Celebgrams or the acronyms for celebrities and Instagram are those that are well known through the social media Instagram. Celebrities are not much different from celebrities in general. The difference between celebrities and celebrities in general lies only in the medium. If most celebrities are famous for their appearance on the screen, a celebrity is famous for their presence on Instagram social media. The viral figure of celebrities on Instagram is used as an opportunity for business people to endorse / promote gambling sites through the Instagram account belonging to this celeb. The formulation of the problem that can be raised is How is law enforcement regarding the promotion of online gambling sites? What are the criminal sanctions against celebrities who promote online gambling sites? This thesis uses a type of normative legal research, Law Number 11 of 2008 concerning Electronic Information and Transactions, the Criminal Code is the legal basis for knowing legal arrangements and legal sanctions against celebrities promoting online gambling sites. The results of this study indicate that the imposition of legal sanctions on celebrities.
Akibat Hukum Konversi Hak Atas Tanah Berdasarkan Peraturan Pemerintah Nomor 24 Tahun 1997 Tentang Pendaftaran Tanah Sanjaya, I Made Setiana; Seputra, I Putu Gede; Suryani , Luh Putu
Jurnal Analogi Hukum 282-287
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/ah.3.3.2021.282-287

Abstract

The land registration process requires certainty of the physical data of the land object as well as the certainty of the juridical data of the land subject as well as the party that provides information on the truth of ownership of the land. Participation will be realized if the community has an understanding of the greater benefit value if the land is registered and certified. The formulation of the research problems include: how is the regulation of conversion of land rights and what is the consequence of the law of land rights conversion. The type of research is research normative. The conclusions of this research include: Regulation of land rights conversion, among others, Law no. 5 of 1960 was promulgated on September 24, 1960, which marked the formation of the National Land Law. The legal consequences of land rights conversion include: having a legal title to land, with proof of certificate, there is a legal basis for ownership when a case / dispute occurs over the land and can be used as collateral / collateral at the Bank.
Co-Authors Anak Agung Sagung Laksmi Dewi Budiartha , I Nyoman Putu Dinata, I Nyoman Agung Mas Gayatri, Ni Made Silvia Gotama, I Wayan Sentana I Nyoman Putu Budiartha Jayantri, Anak Agung Dwi Nono , Ignasius Yosanda Pebriyana, I Wayan Putrawan, I Made Adi Putu Suryani . Sanjaya, I Made Setiana Sridana, I Kadek Widiati, Ida Ayu Putu