p-Index From 2021 - 2026
8.557
P-Index
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Ilmu Hukum Prima

PERLINDUNGAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK AIR PERMUKAAN DI SUMATERA UTARA {STUDI KASUS PAJAK AIR PERMUKAAN PT INDONESIA ASAHAN ALUMINIUM (Persero)} DIAN LESTARI; Budiman Ginting; Sunarmi -; Sutiarnoto -
Ilmu Hukum Prima (IHP) Vol. 4 No. 1 (2021): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihap.v4i1.1668

Abstract

PT INALUM (Persero) is in reality a BUMN. Differences in the application of Article 9 paragraph (3) of North Sumatra Governor Regulation no. 24 of 2011 with other BUMN will cause discrimination related to calculation of surface water tax. Based on this, PT INALUM (Persero) filed an objection to the Provincial Government of North Sumatera on the SKPD issued and subsequently rejected through the Letter of Objection. The Letter of Objection Resistation, PT INALUM (Persero) filed an appeal to the Tax Court and is still in court process.
ANALISIS YURIDIS AKIBAT HUKUM TERHADAP PERUBAHAN ALAMAT KANTOR YANG TIDAK DILAPORKAN KEPADA MAJELIS PENGAWAS DAERAH Faisal Ramadhan Harahap; Budiman Ginting; Suprayitno -
Ilmu Hukum Prima (IHP) Vol. 4 No. 3 (2021): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v4i3.2174

Abstract

A notary is obliged to report any changes of his registered office address to the Regional Supervisory (henceford refrered to as MPD). Pursuant to the regulations of the Minister of Law and Human Right Number 15/2020 on the procedures of inspections by supervisory council, MPD gives a notary a minimum of 1 (one) regular visit a year. This Research is encouragedby the experience service user who misses out a notary’s new office address to MPD. This Research problems are how to changes to a notary’s registered office address are regulated by the law, how legal sanctions are regulated by the law to a notary for not reporting changes to his registered office address, and what efforts are made by MPD to enforce the law against any notary who does not report changes of his registered office address. Emprirical Normative research method is employed as this research studies primary legal materials such as the Law Number 4/2014, the Regulations of Minister of Law and Human Right Number 19/2019, and the Minister of Law and Human Right Number 61/2016, as well as references and secondary materials supported with interviews with informans. The objective of this research are to investigate and to analyse the laws and to a notary for not reporting changes of his registered office address, and the efforts made by MPD to enforce the againsts any notary who does not report changes of his registered office address. The research concludes that the obligation of a notary to report changes to his registered office address is specified in Regulations of the Minister of Law and Human Right Number 19/2019 and the other notar;s obligations are stipulated in the Law on Notary Functions. The imposition of sanction such as a registered office address is obstructed by the long-winded bureaucracy causing difficulties to MPD in supervising notaries and enforcing the fulfilment of laws and regulations concerning notary’s obligations be synchronized, bureaucracy process to impose the sanction of written deterrant to notaries be steamlined, facilities and insfrastucture required by MPD to perform their duties be completed, and double functions of members of MPD be avoided that the supervision over notaris can be more optimal.
ANALISIS PERAN NOTARIS TERKAIT LEGALITAS PENDIRIAN BADAN USAHA MILIK DESA DI KECAMATAN SUNGGAL KABUPATEN DELI SERDANG (Studi BUM Desa Mencirim Mandiri di Desa Sei Mencirim dan BUM Desa Annur di Desa Purwodadi) Rita Deliana Manik; Budiman Ginting; T. Keizeirina Devi A -
Ilmu Hukum Prima (IHP) Vol. 4 No. 3 (2021): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v4i3.2176

Abstract

Village-Owned Enterprise (henceforth referred to as BUM Desa) as one of rural development programs is established grounded on Village Regulations (henceforth referred to as Perdes), yet its operating activities such as opening a bank account and registering a taxpayer identification number requires a notarial deed its establishment, and so does Mencirim Mandiri and Annur BUM Desa. This research analyzes the roles of a notary related to legality of establishment of Mencirim Mandiri BUM Desa in Sei Mencirim Village and Annur BUM Desa in Purwodadi Village. This research employs normative juridical method. It uses secondary data supported by primary data collected through library study and interview and analysed by qualitative analysis method. The legal grounds for establishment of BUM Desa are Law No. 6/2014 on Village, Law No. 11/2020 on Job Creation, and Government Regulation No. 11/2021 on BUM Desa. BUM Desa can be established grounded on Perdes and is registered electronically. The legal grounds for a notary are not stipulated in Law No. 11/2020 on Job Creation and Government Regulation No. 11/2021 on BUM Desa in term of establishment of BUM Desa, yet as a public official, a notary plays a role in drawing the deeds of establishment of units of BUM Desa. Mencirim Mandiri and Annur BUM Desa were initially established grounded on Village Regulations. The organizers of BUM Desa encounter obstacles to take legal actions with other parties as they require a notarial deed. A notary actually plays a role concerning the units of BUM Desa, in form of legal entities, in line with Government Regulation No. 11/2021 on BUM Desa. It is suggested that Government socialize the Law on Job Creation related to BUM Des and Government Regulation No. 11/2021 on BUM Desa to relevant parties, so that they, particularly the BUM Desa in Sunggal Subdistrict, will properly implement the prevailing laws and regulations and will not mistake the legal entities of BUM Desa from private legal entities.
Co-Authors Abd. Harris Abdul Harris Adelina Tarigan Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Andi Nova Bukit Andjelina Panggabean, Lamsumihar Anggreni Atmei Lubis Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Apri Amalia Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon Berliane, Aurelia BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Budiman, Syarioto Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Faradiba, Nona Fatimah Islamy Nasution Fauzan Zaki Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Julianti, Firginia Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lase, Intan Nurjannah Lubis, Mayang Sary Br Lumbantobing, Adianto M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Maharany Barus, Utary Mahmud Mulyadi Mahmul Siregar MAHMUL SIREGAR Marbun, Liza Dameria Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Yamin Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nindya Irma Nur Ulfah O.K. Saidin Parhorasan Tambunan Pendastaren Tarigan Popon Rabia Adawia Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution Ramadhan, M. Citra RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Robert Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saidin, O. K Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi siahaan, hasan Sidabariba, Burhan Siegfried, Irene Elfira Dewi Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst STELLA STELLA Suhaidi Suhaidi Suhaidi Suhaidi, Sukaraja, Detania Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T. Keizerina Devi Azwar T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Yefrizawati Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis