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Application Bea Acquisition Of Land And Building On Regional Regulation Number 10 Of 2010 Concerning Tax In The District Of Subang Awan Gunawan; Amin Purnawan; Dudu Wawan Setiawan
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.v6i1.4252

Abstract

The purpose of this research is to know and understand the procedures for collection of the Tax on Acquisition of Land and Building in Subang district, and to know and understand the barriers and solutions in the collection of the Tax on Acquisition of Land and Building in Subang district.Based on the analysis concluded that the taxation sector is one of the important factors for increasing state revenues. The Government has conducted several reforms in taxation or tax reform one product is Act No. 20 of 2000 regarding Amendment to Act No. 21 of 1997 on Tax on Acquisition of Land and Building (BPHTB is). One of the new provisions set out in the Act is the object of a legacy set forth in Article 2 paragraph (2) letter a number 5. Object inheritance tax is no definitive explanation in the Act so that the official who is authorized to perform counting BPHTB have different interpretations in terms of treatment fully shared with collective rights or by way of a deed to each heir. As a result, the amount owed BPHTB different between treatments with each other.Keywords: Bea; Land And Buildings; Local Tax.
Duties & Responsibilities of Notary Recipient of Minuta Deed of Notary Protocol who has Retired or has Passed Away in Salatiga Nanda Kurniawan; Amin Purnawan; Ngadino Ngadino
Jurnal Akta Vol 7, No 4 (2020): December 2020
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.v7i4.14133

Abstract

This study aims to examine and analyze: 1) Duties and Responsibilities of Notaries as Recipients of the Minuta Deed Protocol. 2) Implementation and Submission of Protocols for Notaries Who Have Retired or Died in the City of Salatiga. The approach method used in this research is the empirical legal approach (sociological) because in this study it examines people in living relationships in society, the study uses empirical facts taken from human behavior, both verbal behavior obtained through interviews and real behavior done through direct observation. The specification is analytic descriptive research. Legal research is focused on examining the compliance of the community, especially notaries as recipients of duties and responsibilities of notaries as recipients of the Minuta Deed Protocol to a legal norm with the aim of measuring whether or not a legal arrangement is effective. In this study, the data source consisted of primary data obtained by researchers through interviews and secondary data obtained through literature studies. Based on the research results it can be concluded that: 1). 2) Constraints in Implementing Duties and Responsibilities of Notary Public as Recipient of Duties and Responsibilities of Notary Public as Recipient of Minuta Protocol, especially in Salatiga City, namely the lack of adequate and adequate space owned by the notary receiving the protocol, the number of protocols that must be accepted, it is not uncommon for the notary receiving protocol to lack a place to store due to limited office space. So it is better if you keep the minuta deed in the form of soft copy, microchip or storage in electronic or digital form, because storing the minuta deeds is more practical and does not take up a lot of space, and makes it easier to maintain and search for the minuta archives if one is needed.
Improved Mechanisms Commanditaire Vennootschap (CV) Become A Legal Entity Limited Liability Company (PT) Yayah Wariah; Rudiana Eka Pramana Putra; Amin Purnawan
Jurnal Akta Vol 5, No 4 (2018): December 2018
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.v5i4.3714

Abstract

Principal difference between a limited partnership or known as CV (Commanditaire Vennootschap) with limited liability company (PT) contained in the legal status, because the CV is a partnership that is not incorporated and responsibilities of the board ally itself to a private property. While the Limited Liability Company (PT) is a legal entity liability company and limited responsibilities.The purpose of this study is to investigate and find out the mechanism of change Guild (CV) Become a Legal Entity Limited Liability Company (PT). To investigate and determine Responsibilities of complementary Allies Against Limited Liability Company (PT) established. The method used is normative, descriptive analysis, data collection is done by using primary data and secondary data in the form of primary legal materials, secondary and tertiary as the main data. After the secondary and primary data collected, then conducted a qualitative analysis. Based on the analysis concluded that the mechanism of the change in form of a CV to PT generally refers to the provisions regulating the CV and the provisions governing PT. Responsibility in complementary ally if the legal actions referred to in Article 12 and Article 13 of the Company Law, then the shift right and duty of the complementary allies into the company and legal actions undertaken by the complementary binding partner company.Keywords: Business Entity; Limited Partnership; Limited Liability Company
Implementation of Complete Systematic Land Registration Program (PTSL) Based on Government Regulation No. 24 of 1997 on Land Registration in the Subang District Hani Handayani; Rizky Adiyanzah Wicaksono; Amin Purnawan
Jurnal Akta Vol 5, No 4 (2018): December 2018
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.v5i4.3717

Abstract

The purpose of this study are to: 1) to investigate the implementation of Complete Systematic Land Registration Program based on Government Regulation No. 24 of 1997 on Land Registration in Subang district. 2) To know the constraints and solutions implementation of Complete Systematic Land Registration Program based on Government Regulation No. 24 of 1997 on Land Registration in Subang district.In this study the authors use research methods socio-juridical / empirical / non-doctrinal where qualitative approach is a way of analysis of the results of research that produces descriptive data analysis, the data stated by the respondent in writing or orally as well as the real behavior, researched and studied as something related intact on Government Regulation No. 24 of 1997 on Land Registration in Subang district.Based on the results of data analysis concluded that: 1) Implementation of Complete Systematic Land Registration Program based on Government Regulation No. 24 of 1997 on Land Registration in Subang district. Implementation of Complete Systematic Land Registration program in the Subang district earring positive influence on the creation of orderly land, particularly against the rule of law and orderly administration of land, which is indicated by the number of parcels of land have been able certified in the land registration process. This will have an impact on the decrease in the number of land disputes, because residents have proof of land ownership (certificate) and the presence of land records are complete.Keywords: Complete Systematic Land Registration Program, Government Regulation No. 24 of 1997 on Land Registration.
Tanggung Jawab Para Pihak Dalam Pembuatan Akta Jaminan Fidusia Pada Notaris Di Busan Auto Finance Rembang Magmun Migfar; Amin Purnawan
Jurnal Akta Vol 5, No 1 (2018): March 2018
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.v5i1.2550

Abstract

ABSTRAKDalam memberikan kredit, Perusahaan Pembiayaan wajib mempunyai keyakinan didasarkan pada unsur perinsip kehati-hatian biasa di kenal dengan 5C, yaitu terdiri dari character (watak), capacity (kemampuan), capital (modal), collateral (jaminan), dan condition of economic (kondisi ekonomi).Di dalam penelitian penulis membuat rumusan masalahanuntuk mengetahui tanggung jawab para pihak dalam pembutan akta jaminan fidusia pada Notaris dan penyelesaian sengketanya apabila debitur mengalihkan objek jaminan fidusia tanpa persetujuan tertulis oleh pihak PT. Bussan auto Finance (BAF) Rembang.Penelitian ini merupakan penelitian yang bersifat diskriptif dan apabila dilihat dari tujuannya teremasuk penelitian hukum empiris. Lokasi penelitian di PT. BAF Rembang. Jenis data yang digunakan meliputi data primer dan data sekunder. Teknik pengumpulan data yang dipergunakan yaitu melalui penelitian kepustakaan dan wawancara. Analisis data menggunakan kualitatif analitis.Berdasarkan hasil penelitian dapat diketahui dalam perjanjian pembiayaan antara kreditur dan debitur saling mengikatkan diri, debitur harus membaca dan memahami surat perjanjian pembiayaan, sebelum melakukan kesepakatan sengan Leasing, setelah menandatangi perjanjian pembiayaan, debitur harus memenuhi kewajiban membayar angsuran secara tepat waktu sesuai dengan besaran dan tanggal yang telah disepakati, kemudian timbulah hak dan kewajiban supaya jangan sampai ada konflik atau kesalah pahaman yang bias merugikan debitur dikemudian hari.Dalam hal benda jaminan yang menjadi objek jaminan fidusia dialihkan kepada pihak ketiga berlaku asas drot de suite, kreditur tetap dapat mengeksekusi benda jaminan tersebut di tangan siapaun benda tersebut berada. Pengalihan benda yang menjadi objek jaminan fidusia pada pihak ketiga dan seterusnya tidak menghalangi hak kreditur untuk tetap mengeksekusi benda jaminan fidusia tersebut. Memang dalam peneyelesain sengketa benda jamian fidusia di PT BAF Rembang masih mengedepankan cara musyawarah dahulu akan tetapi jika PT BAF Rembang berpedoman pada POJK No.29/POJK.05/2014 Tentang Penyelenggaraan Usaha Perusahaan Pembiayaan dan perlu adanya pendampingan dai pihak kepolisian maka akan sangat mudah dan mungkin untuk mengatasi debitur yang nakal.Kata kunci : Debitur, Kreditur, Eksekusi Benda Jaminan Fidusia.           ABSTRACTIn granting credit, a Financing Company must have confidence based on the usual principle of prudence known as 5C, which consists of character, capability, capital, collateral and condition of economic ( economic conditions). In the study the authors make the formulation of the problem to know the responsibility of the parties in the fiduciary guarantee certificate pembutan notary and settlement of disputes if the debtor divert the fiduciary guarantee object without written approval by the PT. Bussan auto Finance (BAF) Rembang.Penelitian is a descriptive study and when viewed from its purpose including research empirical law. Research location at PT. BAF Rembang. Types of data used include primary data and secondary data. Data collection techniques used are through literature research and interviews. Analytical data use qualitative analytical.Based on the results of the research can be known in the financing agreement between the creditor and the debtor bind each other, the debtor must read and understand the letter of financing agreement, before making leasing agreement, after signing the financing agreement, the debtor must meet the obligation to pay installments in a timely manner in accordance with the amount and date which has been agreed, then arise rights and obligations so that there will be no conflicts or misunderstandings that bias detrimental to the debtor in the future. In the event that the collateral object becomes the object of fiduciary guarantee transferred to a third party applies the principle of drot de suite, the lender can still execute the guarantee object in the hands of whoever the object is located. The transfer of objects which become the object of fiduciary collateral to a third party and so on shall not preclude the right of the creditor to keep executing the fiduciary assurance object. Indeed, in peneyelesain dispute fiduciary jamian objects in PT BAF Rembang still put forward the first musyawarah way but if PT BAF Rembang based on POJK No.29 / POJK.05 / 2014 About the Implementation of Financing Company Business and the need for assistance from the police then it will be very easy and possibly to deal with naughty debtors.Keywords: Debtor, Creditors, Execution of Fiduciary Guarantee Items.
Notary Responsibility to the Delay in Registration of Limited Liability Companies in Legal Entity Administration System (SABH) Ministry of Law and Human Rights In Accordance with Law Number 40 year 2007 concerning Limited Liability Companies Meta Budiani; Amin Purnawan
Jurnal Akta Vol 5, No 3 (2018): September 2018
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.v5i3.3250

Abstract

Limited Liability Company is an alliance of several people to conduct a business whose capital comes from shares owned by the members. Limited Liability Company in the current era is very much needed as the economic development. The method used was an empirical juridical method with descriptive analytical research specifications, while the data analysis method used was qualitative analysis. Based on the results of the research and discussion, it can be concluded that the delay in the registration of the establishment of a Limited Liability Company in the Legal Entity Administration System (SABH) of the Ministry of Law and Human Rights can be overcome by using the Confirmation deed on the previous deed of establishment. The delay in the registration of the establishment of a Limited Liability Company may be due to the delay in the process of making the Company's NPWP by its own Limited Company, or for other reasons which result in the date of registration cannot be registered with SABH and the previously purchased voucher has expired. Regarding the use of the affirmation deed, because of the previous deed of establishment had become an official and included in the notary protocol, the existence cannot be withdrawn. To avoid delays in registration, the notary should conduct socialization to clients who will carry out the process of establishing a Limited Liability Company.Keywords: Limited Liability Company; Legal Entity Administration System; Delay
The Implementation Of Boundary Marks Obligations For Land Ownership Rights Based On Pp No 24 Of 1997 As One Of The Facilities Of Legal Certainty Provision In Kudus Lucky Wahyu Andriyanto; Kustriyo Kustriyo; Amin Purnawan
Jurnal Akta Vol 5, No 2 (2018): June 2018
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.v5i2.3087

Abstract

In order to ensure certainty of land rights and certainty, the UUPA has outlined the necessity to carry out land registration throughout Indonesia. One of the land registration activities is the land measurement with the obligation to install boundary line markers for land owners, in order to avoid land disputes in the later days. The approach method was done by social jurisdiction by using primary data and secondary data. The data were gained through interview and library method, then they were analyzed qualitatively. The results of the discussion indicate that (1) the implementation of the obligation to install the land boundary line  is done by the holder of the land right with the approval of the neighbors land holder who is bordered by the village apparatus or device and the legal consequences can cause the land dispute (2) provide legal certainty to the holder of the land rights (3) The obstacles faced are the absence of the holder of the land right and the need for the presence of the right holder in accordance with the timing of the installation of the land boundary.Keywords: Land Registration; Legal Certainty; Installation of Land Border Marks
Juridical Study of Application for Rights with Grant Proof Seal for Minors Under Goverment Regulation (PP) No. 24 of 1997 on Land Registration Suyahmin Suyahmin; Euis Listianti; Amin Purnawan
Jurnal Akta Vol 5, No 4 (2018): December 2018
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.v5i4.3728

Abstract

Grants should be made in written form of the Public Notary. Grants will not be made by a Notary who do not have the force of law, they are subject to the customary law may be made under the hand, but the process must be made with the Land Office PPAT deed. In the implementation of the grant, the subject must be an adult (legally competent) so that it can perform its own legal actions because he has the right and obligation in full. The purpose of this study was to analyze the Strength of the Land Law with Proof Seal for Minors under PP 24 of 1997 as well as obstacles and solutions. The research method used juridical empirical approach, with qualitative descriptive data analysis techniques. The results of the research community who received land rights that have been acquired through a grant should make efforts to transition of property rights over land rights in accordance with the procedures and requirements are clear, whose goal in order to have certainty and legal protection for land-rights holders. But in this case the donee legal subjects are people who are still legally minors who have not been capable of doing a legal act.Keywords: Land Registry; Land Grant; Minors.
Analysis Government Regulation No. 24 Of 2016 On Changes Of Pp No. 37 Of 1998 On Regulation Of Title Deed Land Builders Officials (PPAT) Viewed From Public Service Perspective Rahmi Rosyada Thoha; Amin Purnawan
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.v6i1.4248

Abstract

PPAT is a Public Officer who was given authority to make Authentic Acts concerning certain Legal Acts. The position setting originally stipulated in Government Regulation No. 37 of 1998 About the Position Rules PPAT. But the PP is then converted into PP No. 24 of 2016.Changes in the Articles of the regulation be deleted, changed, added and replaced to accommodate the social and technological development of society. Such changes of course have specific objectives and considerations. In one considering mentioned that the amendment is aimed at increasing the role of the PPAT as well as to improve services to the public relating to the Registration of Land.The purpose of this writing is to analyze Articles on Government Regulation No. 37 of 1998 which experienced Changes to Regulation No. 24, 2016. These changes are described and analyzed from the perspective of the Public Service.In essence there are two (2) Provisions that Changed Age Requirements to be PPAT the original 30 (thirty) years to 22 (twenty two) years and change the Working Area of Regency / City became the Province. Seen from the Perspective of Public Service, is aimed Positive Normative changes. Nevertheless Technical and Ethical Aspects always be a consideration in the implementation in the field.Keywords: PP No. 37 of 1998, PP No. 24 of 2016, Public Service, PPAT.
Authority Of Notary In Making Related Act With Land In The Context Of Land Registration Under Paragraph 2 Of Article 15 Of Notary Law Argo Suseno; Sema Ardianto; Amin Purnawan
Jurnal Akta Vol 5, No 3 (2018): September 2018
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.v5i3.3182

Abstract

Notaries in making written evidence in the form of an authentic act, done according to the will of the parties / party attended for otherwise in agreement and in front, so as not to violate the law, and that the will of the parties is done properly and correctly. The aim of this study was to  know implementation notary authority in the said agreement to land in the context of land registration in accordance with Article 15 paragraph 2 of Notary law, as well as to find out the barriers and solutions in the implementation of the authority. The method is carried out normative, descriptive specification using secondary data, through literature, then analyzed qualitatively. The results show that (1) the exercise of authority notarized in agreement a blessing to the land in the context of land registration in accordance with Article 15 paragraph 2 of Notary law is done according to the code of ethics of notaries authorized to make the Agreement of Waiver or agreement of transfer of right, obstacles encountered is community refusal to act because of the cost factor and solutions in the implementation of the authority having socialization law on public notary's role in making the act in the context of land registration.Keywords: Notary, Authentic Documents, The Land Registry.
Co-Authors Abdul Kodir Abdullah ABDULLAH Agni Wisnu Brata Ahmad Iksan Ahmad Khisni Ahmad Ramadan Akhmad Khisni Akhmad Khisni Akhmad Khisni Akhmad Khisni Akhmad Khisni Akhmad Khisni Aksan Tudoni Alannuari Afid Amasi Ali Ashadi Andi LALA Andi Muhammad Syuaib Andi Rosita Antonius Iwan Murdianto Ardika Budi Kusuma Argo Suseno Asep Sunarsa Awan Gunawan Bambang Tri Bawono Dadan Taufik Fathurohman Damar Dwi Kuncoro Dany Andhika Karya Gita Desy Dwi Nurhayati Hartanti Dhika Rachmat Pratama Djauhari Djauhari Djunaedi Djunaedi Dudu Wawan Setiawan Elang Yogi Medikabrata Eman SUPARMAN Endah Kibiantiningsih Euis Listianti Gatot Wahyu Utomo Gunarto Gunarto Hani Handayani Hardiansah Hardiansah Ira Alia Maerani Ira Alia Maerani Ira Aulia Iwan Mex Namara Jawade Hafidz Khalimah Khalimah Khanafi Khanafi Komarudin Komarudin Kurniawan Daeli Kustriyo Kustriyo Lathifah Hanim Lucky Andriyanto Lupita Randawi Magmun Migfar Maryanto Maryanto Mega Arum Saputri Meilyna Dwijanti Meta Budiani Mochamad Amin Mochamad Elmo Sidiq Mohammad Fahdi Muhammad Muamal Muhammad Rizky Eka Pratama N. Dewi Ratnasari Nanda Kurniawan Ngadino Ngadino Octantina Widiyastuti Panji Rizki Gumilar R. Sugiharto Rahmi Rosyada Thoha Rezky Della Putri Waluyo Rizky Adiyanzah Wicaksono Rodhita Nur Gustiananda Rudiana Eka Pramana Putra Sema Ardianto Siti Rokhmah Siti Ummu Adillah Siti Ummu Adillah Siti Ummu Adillah Siti Ummu Adillah Siti Ummu Adillah Soegianto Soegianto Sri Kusriyah Sulaiman Sulaiman Suroto suroto Suyahmin Suyahmin Syukron Sofwan Takib Wilman Hakim Taufik Rakhman Tocko Haryanto Tri Margono Budisusilo Umi Setyawati Umi Wahyu Nurhayati Virginia Puspa Dianti Widyo Adi Wicaksono Yayah Wariah Yeni Amalia Yuliarti Yuliarti Zahren Zukri Alyafie