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All Journal Majalah Ilmiah Sultan Agung JURNAL HUKUM Jurnal Hukum Khaira Ummah Ahkam: Jurnal Ilmu Syariah Masalah-Masalah Hukum ADDIN Jurnal Dinamika Hukum Jurnal Daulat Hukum Pembaharuan Hukum Jurnal Akta The 2nd Proceeding Indonesia Clean of Corruption in 2020" Hasanuddin Law Review KERTHA WICAKSANA DIVERSI : Jurnal Hukum Pena Justisia: Media Komunikasi dan Kajian Hukum ADDIN JHCLS Law Development Journal Sultan Agung Notary Law Review Jurnal Cakrawala Informasi (JCI) Lex Publica Jurnal Ilmiah Sultan Agung Enrichment: Journal of Multidisciplinary Research and Development MILRev: Metro Islamic Law Review Jurnal Konstatering TABELLIUS
Jawade Hafidz
Faculty Of Law UNISSULA Semarang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Jurnal Konstatering

 1   2   3 
Imposition of Land & Building Rights Acquisition Duty Taxes Dependent on Certificate of Property Rights in the Implementation of Complete Systematic Land Registration ZA, Arief Febriyanto; Hafidz, Jawade
Jurnal Konstatering Vol 1, No 3 (2022): July 2022
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

This study aims to find out & analyzeprocedures for the imposition of tax on the acquisition of land & building rights payable on certificates of ownership in the implementation of a complete systematic land registration, as well as to know & analyzelegal consequences of the imposition of tax on the acquisition of land & building rights owed on certificates of ownership in the implementation of a complete systematic land registration.The approach method in this research is normative law (doctrinal). Normative legal research that is more specific discusses legislation or is also called normative juridical. Based on the results of the study, it was concluded: 1) Issues with Payable PPh & BPHTB in the implementation of Complete Systematic Land Registration (PTSL) which are regulated in Article 33 of Ministerial Regulation ATR/Ka BPN Number 6 of 2018 which provides space for convenience in implementing the PTSL Program, for those who do not or have not able to pay PPh & BPHTB by making a statement of PPh & BPHTB Outstanding, the certificate of land rights can still be issued. However, provisions regarding PPh & BPHTB payable in Complete Systematic Land Registration activities still require separate arrangements, especially regarding the billing mechanism & payment time that must be made by PTSL participants; 2)The provisions of Article 33 of Permen ATR/Head of BPN Number 6 of 2018, vertically, contradict the provisions of Articles 3 & 7 PP Number 34 of 2018 & Articles 90 & 91 of Act No. 28 of 2009. Legal consequences of the provisions of Article 33 of Permen ATR/Head of BPN Number 6 of 2018, namely causing legal uncertainty, legal injustice, & not fulfilling the legal force of land rights certificates as a strong means of proof. Legal uncertainty occurs because there is dualism in regulations governing procedures for paying PPh & BPHTB as well as uncertainty regarding the payment mechanism. Legal injustice occurs due to differences in the provisions for issuing certificates between Article 33 of Permen ATR/Head of BPN Number 6 of 2018 & Articles 3 & 7 of Government Regulation Number 34 of 2018 & Articles 90 & 91 of Act No. 28 of 2009, because of this.Keywords: Debt; Outstanding; Tax.
The Legal Protection for Officials Making Land Deeds for Making Deeds of Sale and Purchase of Land that Causes Disputes Alfian, Danang; Hafidz, Jawade
Jurnal Konstatering Vol 2, No 1 (2023): January 2023
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

This study aims to analyze: 1) Responsibilities of Land Deed Officials (PPAT) for making land sale and purchase deeds that cause disputes. 2) Legal protection for Land Deed Making Officials (PPAT) for making land sale and purchase deeds that give rise to disputes. The approach method in this research is a sociological juridical approach. The specification of the research used is descriptive analytical research. Types of data using primary and secondary data. Data collection by interview method and literature study. The data analysis method used is qualitative analysis. The results of the study concluded: 1) The responsibility of the Land Deed Making Officer (PPAT) in making land sale and purchase deeds that give rise to disputes is as a witness, 2) Legal protection for the Land Deed Making Officer (PPAT) for making land sale and purchase deeds that give rise to disputes is that the PPAT can ask IPPAT for legal protection/defense efforts. PPATs who are summoned as witnesses can ask for help from professional organizations of IPPAT to get assistance during examinations and even at the central level. The legal assistance provided by IPPAT applies to PPATs who are not proven guilty. Based on the theory of legal protection, the provisions regarding the legal protection of the Official for Making Land Deeds are not regulated normatively in the Position Regulations for the Official for Making Land Deeds. Repressive legal protection for PPATs related to making Deeds that give rise to disputes can be achieved by using the right of denial. Keywords: Disputes; Protection; Purchase; Sale.
Co-Authors A. Saiful Aziz Achmad J Pamungkas, Achmad J Achmad Sulchan Adhitya, Bakhtiar Satria Aditya Noviyansyah Agung Widodo Agus Prasetia Wiranto Ahmad Masdar Tohari Ahmad Mujib Rohmat Ahmad Zahrial, Fadhil Ahmed Kheir Osman Al Majid, Muchammad Bachtiar Alfian, Danang Amalia Chusna Chusna Amalia Fitri, Dini Amigdala, Zenith Amin Purnawan Anak Agung Putra Dwipayana Andi Hikmawanti Andi Irawan Haqiqi Andi Kusuma Mapareppa Anis Mashdurohatun Aprillus Riwu, Hary Agung Apromico Apromico Aqil, Muhammad Zumri Ardau, Faisal Arif Rakhman Arifullah, Achmad Arigonnanta Bagus Wicaksono Ariyani, Sahida Arum Kurnia Sari Ary Yuniastuti Aryani Witasari Asmak UI Hosnah Avia Surya Ningrum Ayu Kartika Dewi, Kadek Bagas Aditya Kurniawan Bambang Sunoto Bambang Tri Bawono Bambang Tri Bawono Baryadi Baryadi Benseghir, Mourad Budi, Anita Widyaningrum Budianto, Ari Cahyowati, Yeti Carki Carki Danang Prasetya Nugraha Denny Suwondo Dian Laras Sukma Dian Yustisia Nabila Didik Sudarmadi Dimas Pratama Yuda, Dimas Djunaedi Djunaedi Doni Cakra Gumilar Dwi Margono Dwi Saputra, Andy Bharata Yudha Eko Soponyono Soponyono Endah Wahyuningsih, Sri Entin Sholikhah Erwin Chan Esti Ningrum Fadhilah Sundah Fitriani Akrima Ganis Vitayanty Noor Gerin Prayoga Gunarto Gunarto Halim Ady Kurniawan Harviyana, Marisa Hasana, Dahniarti Hendy Hendariyadi Hengki Irawan Heri Mulyono Hermawan, Ecep Maman Hikmatul Mahfiyyah Huda, Indra Kusuma Ikayanti Ikayanti Indra Jaya Syafputra Indra Muliawan Indriyanto Dian Purnomo Ira Alia Maerani Ira Alia Maerani Ismail, Moch Taufiq Ismi, Nur Joko Hermawan Sulistyo Kasih, Chintya Cinta Khairuddin, Muhammad Khairul Iman Susanto Khalam Faozy Kinanthi, Lembah Nurani Anjar Komarudin Komarudin Kukuh Sudarmanto Alugoro, Kukuh Sudarmanto Laksamana Bagas Dewandaru Laksono, Ruananda Kharismatika Lathifah Hanim Latifah Hanim Lely Yuliana Lilis Wardani, Lilis Lita Ardita Putri Widyantoro M Madaninabawi M. Rizal Bagaskoro M. Zaenal Arifin Mahmutarom Harun Rasyid Makmaker, Petronela Yosinta Kelyombar Mansyah, Angra Martin Anggiat Maranata Manurung Maryanto Maryanto Monika, Julia Muhammad Azam Muhammad Dias Saktiawan Muhammad Najmuddin, Muhammad Muhammat Teguh Safi'i Mulia, Fina Adinda Mursito, Bambang Nafisah, Durorun Nanang Sri Darmadi Ngadino Ngadino Norma Sari Novita, Puteri Mela Nuha, Revana Mahran Nuni Trianingrum, Nuni Nur Amanah Amanah Nurul Fuji Sri Hastuti Octaviani, Sri Ayuning Triana Rizqi Oktavianto, Heri Paruhum, Raja Toga Peni Rinda Listyawati Pertiwi, Tusi Wirahayu Prameswari, Kintan Kartika Prasetia Wiranto, Agus Prasetyo, Seno Pratidina, Merry Fitri Priyantono Priyantono Putri, Ristien Gita Eka Ranto Cahyoko, Ranto Ridwan, Nanang Rifka Annisa Apriana Riftia Anggita Wulan Sari Rizky Adi Prinandito Robertus David Mahendra Saputra Rois Harliyanto Ruselia, Mawar Saddam Hussein Saija, Jovita Agustien Saputra, Muhammad Rezki Wira Sarbudin Panjaitan Satria, Moh. Pandu Putra Satria, Rifai Ermin Satyo, Bagus Khusfi Sebastian Wibisono Sefin Anggi Riyantika Septiarni Marsang, Ni Dya Setiyawan, Deni Setiyo Nugroho, Latif Sheila Indah Kurnianingsih sholikah, Dianita Imroatus Siswanto, Moh. Aris Siti Maemunah Siti Rohaeti Situmorang, Saut Tua Soegianto Soegianto Sri Endah Wahyuningsih Sri Endah Wahyuningsih Sri Endah Wahyuningsih Sri Kusriyah, Sri Subiyanto Subiyanto Sukatendel, Reggy Permana Supriyanti, Nadila Marta Suryandari, Marnita Eka Suwondo, Denny Suwono Suwono Suyatmi Suyatmi Syaeful Bahri Syahputra, Maulana Juardi Tabah Ikrar Prasetya, Tabah Teguh Anindito Tri Handayani Tri Widyastuti Ulfah, Ulu Maeni Virginia Puspa Dianti Wahid Mahbub Wahyu Hidayat Wahyu Ismail Widayati Widayati Widhi Handoko Wijaya, Dwi Julianto Wijaya, Eko Wilddan Auliya Winanda, Gustian Wiranto, Agus Prasetia Wulansari, Restu Tri Yansyah, Dedi Yeremias Tony Putrawan Yogi Setiyo Pamuji Yunianto Wahyu Sadewa Yustisianto, Dwi ZA, Arief Febriyanto Zamaludin Zamaludin Zufriansyah, Mohammad Zulkifli, Muchlis