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Tanggungjawab Pejabat Pembuat Akta Tanah secara Perdata akibat Pembuatan Akta Jual Beli Tanah dan Bangunan yang Terdapat Perbuatan Melawan Hukum Dhani Rizki Bahari; Wira Franciska; Iran Sahril Siregar
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2401

Abstract

The preparation of a Sale and Purchase Deed (Akta Jual Beli/AJB) by a Land Deed Official (Pejabat Pembuat Akta Tanah/PPAT) requires compliance with statutory provisions and the principle of prudence. Problems arise when an AJB is prepared in circumstances involving an unlawful act, particularly when the PPAT’s conduct contributes to legal defects or causes loss to the parties. This study aims to analyze the legal consequences of an AJB containing an unlawful act and to examine the civil liability of a PPAT whose conduct causes loss to the parties. This research employs normative juridical methods using statutory, case, and conceptual approaches. Primary legal materials consist of legislation and court decisions, while secondary materials include legal books and journal articles. The materials are analyzed qualitatively through systematic and grammatical interpretation. The study finds that the legal consequences of an AJB involving an unlawful act depend on the nature of the legal defect and the court’s determination, including cancellation or loss of its legal effect. A PPAT may be held civilly liable when it is proven that the PPAT violated legal duties or the required standard of professional care and that such conduct caused compensable loss. Therefore, the assessment of PPAT liability must be based on the specific conduct, fault, loss, and causal relationship established in each case.
KEKUATAN PEMBUKTIAN PERDATA ATAS MINUTA AKTA YANG HILANG DAN IMPLIKASINYA TERHADAP TANGGUNG JAWAB NOTARIS Intan Aulia Sari; Wira Franciska; Khoirul Anwar
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 2 (2026): Vol. 2 No. 2 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i2.2923

Abstract

The existence of a minute deed as the original document in the notarial protocol is an essential element in maintaining the authenticity of a notarial deed. The loss of a minute deed in practice creates legal uncertainty regarding the evidentiary force of the deed and has implications for notary liability. The issues raised in this study are: how is the civil evidentiary force of a lost minute deed, and how is the notary's liability for the loss of a minute deed. The theories used as analytical tools are the evidentiary theory of R. Subekti and the legal liability theory of Hans Kelsen.This research employs a normative legal research method, namely library-based legal research using secondary data sources consisting of primary, secondary, and tertiary legal materials. The research approaches used are the Statute Approach, Conceptual Approach, Analytical Approach, and Case Approach. Legal materials were collected by identifying and inventorying positive legal rules, literature, journals, and other legal sources. The analysis was conducted using grammatical interpretation, systematic interpretation, and legal construction methods, including analogy construction and legal refinement. The research findings reveal that the loss of a minute deed affects the position of a notarial deed as authentic evidence because the external, formal, and material evidentiary aspects cannot be optimally fulfilled. The absence of a minute deed prevents the deed from being verified for its authenticity and may reduce its evidentiary value in court. Furthermore, a notary has a legal obligation to preserve and maintain minute deeds as part of the notarial protocol. Negligence resulting in the loss of a minute deed may lead to administrative, civil, or criminal liability depending on the legal consequences arising from such loss
PENYELESAIAN SENGKETA TERHADAP AKTA WASIAT YANG MELANGGAR LEGITIME PORTIE DAN MERUGIKAN AHLI WARIS Iis Riantika; Wira Franciska; Hedwig Adianto Mau
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 2 (2026): Vol. 2 No. 2 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i2.2938

Abstract

This research is prompted by recurring disputes over testamentary deeds that infringe upon the legitime portie, resulting in the reduction of forced heirs' absolute entitlements and generating legal uncertainty in estate distribution. The research addresses three main problems: the legal framework governing testamentary deeds that violate the legitime portie, the mechanism for resolving disputes arising from such deeds, and the legal consequences imposed on the involved parties. This study applies Dispute Resolution Theory and Legal Consequences Theory. This research applied a normative juridical method based on library research and secondary data, such as primary, secondary, and tertiary legal sources. This research adopted statutory, case, and analytical approaches. Legal materials were collected through the identification and inventory of applicable laws and regulations, books, journals, and other relevant legal sources. Data analysis used grammatical and systematic as well as legal construction through analogy and legal refinement. The research finds that the legal consequence of a will that violates the legitime portie is the reduction of the testamentary disposition (actie van inkorting) in order to restore the reserved portion rights of the legitimaris. The complete annulment of the deed may only be pursued where the deed contains an object beyond the testator’s legal authority. Therefore, dispute resolution should ideally be pursued through non-litigation mechanisms, such as deliberation, negotiation, or mediation, in order to preserve family relationships and achieve procedural efficiency. Litigation should be pursued as an ultimum remedium to ensure legal certainty and the protection of the heirs’ rights.
KEPASTIAN HUKUM NILAI PEROLEHAN OBJEK PAJAK PAJAK BPHTB (BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN) OLEH PEMERINTAH DAERAH YANG TIDAK SESUAI DENGAN HARGA TRANSAKSI JUAL BELI TANAH DAN BANGUNAN Joko Arisyanto; Wira Franciska; Nur Hakim
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2977

Abstract

BPHTB is a type of local tax. Law No. 1 of 2022 on Financial Relations Between the Central Government and Local Governments, Article 46(2)(a), stipulates that the acquisition value of a taxable object in a sale and purchase transaction is the transaction price. However, in practice, there is a discrepancy between the transaction value agreed upon by the parties and that determined by the local government. This study analyzes the authority of local governments in determining the acquisition value of BPHTB taxable objects in land and building sales transactions and the legal certainty of the acquisition value of BPHTB taxable objects in such transactions as established by local governments. The theories used in this study are H.D. Stoud’s Theory of Authority and Gustav Radbruch’s Theory of Legal Certainty. The methodology employed in this study is a normative legal research approach supported by interviews—that is, legal research that examines legal norms, legislation, legal principles, and legal concepts, supplemented by interviews. The research approaches employed include statutory, conceptual, case-based, and analytical approaches, with legal data collection conducted by identifying and cataloging positive legal rules, books, journals, and other legal sources. Legal analysis was performed using grammatical interpretation and the method of legal construction by analogy. The research findings indicate that legal certainty in the determination of BPHTB values for land and building sales transactions by local governments has not yet been fully realized. Fairness assessments are not based on a single specific indicator but are conducted comprehensively by considering the condition of the taxable property, its location, land characteristics, and market price trends, thereby resulting in a more objective valuation..