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Journal : Unes Law Review

PENGAWASAN PEJABAT PEMBUAT AKTA TANAH OLEH MAJELIS PEMBINA DAN PENGAWAS PPAT DAERAH DI KABUPATEN AGAM Nadya Paramitha; Kurnia Warman; Hengki Andora
UNES Law Review Vol. 5 No. 4 (2023): UNES LAW REVIEW (Juni 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.743

Abstract

Supervision of PPAT by the Regional PPAT Advisory and Supervisory Board in Agam Regency is carried out based on the Regulation of the Minister of Agrarian Affairs and Spatial Planning / Head of the National Land Agency Number 2 of 2018 (Permen ATR / BPN), supervision of the implementation of PPAT positions, this is carried out at least once a year. The forms of violations committed by the PPAT in Agam Regency based on the results of Supervision by the MPPD PPAT Agam Regency can be grouped based on 2 categories, namely violations related to the attributes of the PPAT in carrying out such as violations of rules related to the PPAT stamp. Violation for not being notified in writing of changing office address, Violation because there is no guest book and attendance list of PPAT and employees. The second category is violations related to the deed in the form of violations because there is no deed formula, violations because there is no numbering in the deed book, there are no numbers and names in the volume of the document, violations because there is no photo evidence when committing the violation of the deed and violations because the deed does not comply with Article 26 PP No. 37 of 1998 concerning PPAT, and violations because the deed has not been bound and bundled. The findings obtained at the inspected PPAT office will be included in the inspection problem, which also provides an inspection
Pengenaan Pajak Penghasilan dalam Peralihan Hak Atas Tanah Melalui Pewarisan di Kota Bukittinggi Wahyul Ikrar; Yulia Mirwati; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.939

Abstract

This research aims to find out and analyze the provisions for tax imposition in the transfer of inheritance in the Bukit Tinggi City Area as well as understand and understand the income tax imposed in the inheritance process in the Bukit Tinggi City Area. This type of internal research is empirical juridical research which is carried out by researching and collecting initial data that has been obtained through direct observation of related problems. Based on the results of the author's research, BPHLTB Tax Management uses a Self-Assessment System. The tax object in BPHLTB is specifically inheritance tax as stated in Article 85 paragraph (2) letter a Law No. 28 of 2009 n Law No. 1 of 2022 concerning Financial Relations Between Regional Government and Regional Government. The basis for imposition of PPLh tax is contained in Article 2 paragraph (1) ULU PPLh, the subject of which is one of the inherited assets that has not been divided into one unit to replace those entitled to it. Meanwhile, in Article 4 Paragraph (3) ULU PPLh is excluded and one of the tax objects is inheritance.
Penguasaan Tanah Sebagai Barang Milik Daerah oleh Pemerintah Kota Padang Imelda Hardi; Kurnia Warman; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.941

Abstract

This research focuses on; 1) control and management of Government Land by the Regional Government, 2) control of Regional Government Land by the Padang City Government, and 3) control and security of Regional Government Land which can create legal certainty and provide maximum benefits. The research method in this study uses a normative juridical, empirical, and conceptual approach. The data sources used come from regulations, documents relating to the management of land assets as well and the results of interviews with parties involved in the management of Regional Property in the form of land of the Padang City Government. Based on research that has been carried out, the implementation of the management of Regional Government land assets has been carried out by the Padang City Government through regulations governing the management of Regional Property. However, several obstacles cause less than optimal management of land assets by the Padang City Government by OPD land users. Furthermore, 3 (three) efforts to secure land assets must be implemented as an inseparable unit, so that legal certainty of land assets of the Padang City Government can be achieved which can provide maximum benefits.
Pendaftaran Peralihan Tanah Milik Kaum yang Sudah Terdaftar atas Nama Mamak Kepala Waris di Kota Padang Ilham Yahya; Kurnia Warman; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.963

Abstract

Land title certificates are strong evidence as confirmed in Article 19 paragraph (2) letter c UUPA and Article 32 paragraph (1) Government Regulation Number 24 of 1997 concerning Land Registration. The problem formulation in this research is: How is family land registered in the name of the head of the heir in Padang City? Why do disputes arise in recording the transfer of land rights belonging to registered people to third parties in Padang City, and how are these disputes resolved? The research method used is qualitative research and empirical juridical research. The results of the research are the Registration of clan-owned land in the name of the chief heir in Padang City. Land originating from clan customary rights can be transferred in the name of clan members based on the Approval/Statement of Clan Approval that has been given by the Agency Agency. Land. The process of transferring rights to customary community land in the name of the chief heir is by submitting an application to the Head of the Land Office so that the community's customary land is registered in the name of the clan or Chief. The Heirs use a Statement of Physical Control of the Land Plot signed by the Head of the Heirs.
Pelaksanaan Tanggung Jawab Sosial dan Lingkungan Perusahaan (Corporate Social Responsibility) oleh PT. Transco Energi Utama Di Kabupaten Pesisir Selatan Muhammad Afif Alfianda; Busyra Azheri; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.965

Abstract

PT. Transco Energi Utama is engaged in palm oil processing. The company was founded in 2018 and is one of the companies under PT. Incasi Raya Group. History of PT. Transco Energi Utama in distributing Corporate Social Responsibility (Corporate Social Responsibility) is not only concerned with the profits received, therefore in terms of distributing CSR PT. Transco Energi Utama wants to realize its social responsibility through careful planning. The research method used is Empirical Juridical, namely an approach based on field research to obtain primary data as the main data. In addition to field research, library research was also carried out to obtain supporting secondary data. The results of the research show that the implementation of Corporate Social Responsibility by PT. Transco Energi Utama in Pesisir Selatan Regency is implemented through the Community Care Program (PPM), with the first distribution carried out in 2019. PT. Incasi Raya Group as the parent company has the authority to decide on approval of the proposed forms of programs and the amount of CSR funds that have been determined by PT. Transco Energi Utama.
Kekuatan Hukum Perjanjian Pengikatan Jual Beli Perumahan yang Tidak Terlaksana Sebagaimana Mestinya Kasran Harefa; Busyra Azheri; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.971

Abstract

The legal force against the PPJB housing that is done by the P.T.Mutiara Peace made not in front of a notary in the form of a standard contract is weak and does not have a perfect legal force as the authentic act made in the presence of the notary. Such an agreement shall remain in force in that it is not contrary to the provisions of the law, the law and the common order. When the property is in the court of justice and because of its nature under the hand, then the proof is relative, that is, when the property has been admitted by the parties to its existence, the PPJB has the full legal force of proof, while for the party that does not admitt it then the power of evidence is handed over to the judge's consideration. And for them the parties of the Peace Mutiara with its buyer who perform PPJB in the presence of a notary in the form of an authentic act then the legal force is very binding and the value of the proof is perfect before the court. The position of PPJB in the sale of housing transactions between PT.Mutiara Peace with its buyer: First, that is made not in the presence of a notary in the form of a standard contract is already an agreement but its position is a preliminary agreement under the hand or called as the Preliminary Agreement for Sale of Sale. Second, for those parties that make the PPGB before the notary then the position is as an act whose nature is authentic in accordance with Article 1868 of the KUHPerdata or which is referred to as a contract of binding sale of sale.
Pendaftaran Tanah Jalan Umum Sebagai Aset Publik di Kota Pariaman Fara Ditha; Kurnia Warman; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.981

Abstract

Public road land is a public asset whose control lies with the state. In accordance with Article 9 paragraph (2) of Government Regulation Number 24 of 1997 concerning Land Registration, registration of land whose object is state land is carried out by recording the plot of land in the land register. The State Finance Law and the State Treasury Law provide a different understanding. The central and regional governments are required to certify all land they control without distinguishing between private domains or public domains attached to the objects being registered, so that control over public road land which should belong to the state, changes to the property of a government agency. The research method used is a normative empirical approach which is descriptive qualitative in nature. The results and discussion show that the basis for consideration by the Pariaman City Regional Government for registering public road land is based on Pariaman City Regional Regulation Number 14 of 2017 concerning Management of Regional Property and Pariaman Mayor Regulation Number 58 of 2019 concerning Technical Instructions for Management of Regional Property which was born from a KPK Instruction . Initially, the status of public road land in land administration was state land (TN), but because it was registered in KIB A, the status changed to Hak Pakai (P). The process for registering public road land is the same as registering land for government agencies whose objects are used to carry out the duties of the government agency concerned.
Kepastian Hukum Perjanjian Pengikatan Jual Beli terhadap Tanah yang Belum Turun Waris di Kota Padang Febry Rahmdani; Mardenis Mardenis; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1004

Abstract

The impediment to make a sale act by the ppat because its conditions are not met, of course, will create uncertainty for the parties who conduct the sale. The agreement is a binding agreement. The parties entered into an agreement for binding the sale of the land which has not been inherited depending on several factors such as the buyer needs time to carry out the payment of the sale price while the seller takes time to process the inheritance certificate of the right to the land, the purchaser has paid the purchase price but the unity of the rights to the ground has not yet been made to inherit, and/or payment of income tax (PPh) and customs duties on land and building (BPHTB) have not been issued by the parties. The contract of sale of land that has not been inherited is based on the agreement of the parties, which is then continued with the application for the drafting of an act before a notary, the approval of the law by a notar, the submission and inspection of documents, the verification of certificates of the right to the land, the preparation and drawing of acts, and the signing of the act. The Civil Procedure Act against land not inherited made before a notary has legal certainty, because the notary as a public official authorized to make an authentic act subject to the regulations of the laws and the code of ethics of the office of the notar has ensured the validity of the civil procedure act against land that has not been made in heritage made against him and by referring it to a civil proceeding act against the land noted in the notarial act can provide legal protection to the parties in the event of legal protection of an authoritative act.