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Umar Ma’ruf
Faculty of Law UNISSULA
Law, Crime, Criminology & Criminal Justice

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Implementation Final Income Tax Payment Transfer Of Land And Building Based On Government Regulation No. 34 Of 2016 On Sustainable Pt.Citra Lestari Propertindo In The District Of Cirebon Mohammad Ghozali; Umar Ma’ruf
Jurnal Akta Vol 6, No 1 (2019): March 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i1.4247

Abstract

The purpose of this study was to identify and analyze the implementation of the final income tax payments on acquisition of land and buildings based on Act No.34 of 2016 government regulation on Sustainable PT.Citra Lestari Propertindo in Cirebon regency, akibathukum for PPAT which have signed but not yet received evidence AJB PPH Final validation by the study used KPP Pratama. Methode is sociological juridical nature of this research using descriptive analysis, type and sources of data used are dataprimer obtained by interviews, data retrieval and datasekunder obtained from the law books, Regulations. Based on research and discussion can concluded that PPAT in running position Has Violated the signing of AJB first, in fact have not met the requirements of signing one of them has not received evidence PPH Final validation of KPP Pratama because PT.CLP having problems is the lack of complementary requirement form an attachment validation, causing delays in the issuance of evidence of validation, therefore AJB who first signed by PPAT without evidence PPH Final validation result is void due to the unlaw  of KUHPdt 1869. Law impact is the provision of sanctions which will apply to the PPAT under Article 6 paragraph (1) of the 2017 No.112 of 2017 ATR KEPMEN Code, IPPAT.Keyword: Payment PPH Final, Assignment Land and buildings, PT.Citra Lestari Propertindo.
Land Rights Dispute Resolution Through Mediation Process With Involving Third Parties For Buyers (Case Study In Blora District Land Office) Indra Kurniawan; Umar Ma’ruf
Jurnal Akta Vol 6, No 1 (2019): March 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i1.4255

Abstract

The purpose of this study was to: 1) To analyze the role of a third party as a buyer in the resolution of land disputes in the District Land Office Blora 2).To analyze constraints and solutions in the settlement of land disputes by mediation in Blora District Land Office.The research method approach used by the authors is empirical juridical approach. Specifications research using analytical descriptive. The data used is data qualitative, while the data collection techniques used were interviews and literature.From the research we concluded that 1) A third party that acts as a creditor with good intention to buy the land on which the object is helpful in resolving issues of conflict between the parties, so that the conflict can be resolved without going through the litigation. 2) Obstacles encountered in the process of mediation in Blora district land office the address of domicile of the parties is less clear, the willingness of the parties to attend mediation, the emotions of the Parties and the willingness of the Parties to resolve the conflict by peaceful means. Notice mediation may be submitted to the village chief residence of the parties. Mediators should create an atmosphere of calm, relaxed but focused on the purpose of mediation.Keywords: Mediation; The parties; Barriers; Solutions
Co-Authors Indra Kurniawan Mohammad Ghozali