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PENGENAAN PAJAK PADA PERJANJIAN PENGIKATAN JUAL BELI HAK ATAS TANAH DI DENPASAR Sudini, Luh Putu; Hasibuan, Nella; Wiryani, Made
DiH: Jurnal Ilmu Hukum Volume 16 Nomor 1 Februari 2020
Publisher : Doctor of Law Study Program Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/dih.v16i1.3075

-Considering that tax is one of the sources of state revenue originating from public contributions to the State treasury. According to Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, Indonesia is a rule of law. Tax collection based on laws that can be forced without the services of compensation (contravention) that can be directly demonstrated and used to pay for public expenditure and the construction of public facilities. Taxes in Indonesia are currently one of the largest sources of revenue for the nation's development in order to achieve prosperity for its citizens. The act of buying and selling is an agreement between the parties about paying a certain price of an item, with the aim of transferring ownership rights to the material sold. To achieve legal certainty in the sale and purchase of land rights, the parties are bound by an agreement based on an agreement made before a Notary. Problem formulation: 1. What is the process of binding the sale and purchase of land rights related to taxation in Denpasar? And 2. What are the forms of tax imposition in to buy and sell rights to land in Denpasar? This research is empirical legal research. The binding agreement on the sale and purchase of land rights is a pre-agreement made related to the imposition of tax in the case of a transfer of rights to land that must be paid in advance in order to carry out trading transactions before the Land Deed Maker Officer. The tax imposed from the binding agreement on the sale and purchase of land rights is the income tax for the seller and the Fees for Acquiring Land and/or Building Rights (BPHTB) for the buyer.Mengingat pajak merupakan salah satu sumber penerimaan Negara yang berasal dari iuran rakyat kepada kas Negara. Menurut Pasal 1 ayat (3) Undang-Undang Dasar Negara Republik Indonesia 1945, Indonesia merupakan Negara hukum. Pemungutan pajak berdasarkan undang-undang yang dapat dipaksakan dengan tiada mendapat jasa imbalan (kontraprestasi) yang dapat langsung ditunjukkan dan digunakan untuk membayar pengeluaran umum dan pembangunan fasilitas umum. Pajak di Indonesia saat ini menjadi salah satu sumber penerimaan terbesar pembangunan bangsa dalam rangka mencapai kesejahteraan bagi warga negaranya. Tindakan jual beli merupakan suatu kesepakatan antara para pihak tentang membayar harga tertentu dari suatu barang, dengan tujuan mengalihkan hak milik atas kebendaan yang dijual. Untuk mencapai kepastian hukum pada jual beli hak atas tanah, para pihak diikat dengan suatu perjanjian berdasarkan kesepakatan yang di buat di hadapan Notaris. Rumusan masalah: 1. Bagaimana proses pengikatan jual beli hak atas tanah terkait dengan pengenaan pajak di Denpasar? Dan 2. Bagaimana bentuk pengenaan pajak dalam pengikatan jual beli hak atas tanah di Denpasar? Penelitian ini merupakan penelitian hukum empiris. Perjanjian pengikatan jual beli hak atas tanah merupakan pra-perjanjian yang dibuat terkait dengan pengenaan pajak dalam hal peralihan hak atas tanah yang harus di bayarkan terlebih dahulu agar dapat melakukan transkasi jual beli di hadapan Pejabat Pembuat Akta Tanah. Pajak yang dikenakan dari perjanjian pengikatan jual beli hak atas tanah yakni pajak penghasilan bagi pihak penjual dan Bea Perolehan Hak Atas Tanah Dan/Atau Bangunan (BPHTB) bagi pihak pembeli.

PENERAPAN KEBIJAKAN GENERAL AGREEMENT ON TRADE IN SERVICE DALAM PERKEMBANGAN HUKUM PARIWISATA Sudini, Luh Putu; Wiryani, Made; Laksmi, A A Rai Sita
Jurnal Hukum Magnum Opus Vol 4 No 1 (2021): Februari 2021
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jhmo.v4i1.4079

AbstractPaying attention to the development of the tourism sector in the Bali Province which has ups and downs or in other words the tourism sector in Bali due to political and social conditions has caused domestic and foreign tourist visits to tourism in Bali Province to increase and sometimes decrease, such as during the Bali Bombing I and The Bali Bombing II, causing the presence of domestic and foreign tourist visits to Bali Province Tourism to decline, even severely slumped. In this study, trying to examine the existence of the General Agreement Trade on Tariff (GATS) policy on the development of tourism in Bali Province. The problem taken is how to implement the General Agreement on Trade in Service (GATS) policy on tourism visits in Bali Province? and what is the impact of tourism policy in Bali Province after the ratification of the General Agreement on Trade in Service (GATS)? This research is a normative legal research. The implementation of the GATS policy by the Government of Indonesia through the provisions of Law no. 10-2009 including the policy on the characteristics of tourists visiting Bali, it appears that the implementation of the Bali Province policy on tourism is able to provide satisfaction for tourists visiting Bali so that tourists will repeat their arrival to Bali Province. After the GATS ratification, the tourism policy in Bali Province and regencies / cities in Bali had an impact on the number of tourist visits, especially domestic or domestic tourists, experienced a significant increase in 2016-2017, namely 8,643,680 in 2016 to 8,735,633 in 2017, so that there was an increase of 1.06%. In addition, the ratification of the GATS policy by the Government of Indonesia has had a positive impact on the formation of tourist objects that the Bali Provincial Government can offer to tourists visiting Bali Province, and the tourism objects offered can increase tourist visits to Bali Province.Keywords: application; GATS policy; tourismAbstrakMemperhatikan perkembangan bidang pariwisata di wilayah Provinsi Bali yang jatuh bangun atau dengan kata lain sektor pariwisata di Bali akibat kondisi politik dan sosial menyebabkan kunjungan wisatawan domestik dan manca Negara terhadap pariwisata di Provinsi Bali bisa meningkat dan kadang kala menurun seperti saat ada kejadian Bom Bali I dan Bom Bali II, menyebabkan keberadaan kunjungan wisatawan domestik dan luar negeri terhadap Pariwisata Provinsi Bali menjadi menurun jatuh bahkan sangat terpuruk. Dalam penelitian ini, mencoba meneliti berkaitan dengan keberadaan kebijakan General Agreement Trade on Tariff (GATS) terhadap perkembangan Pariwisata di Provinsi Bali. Permasalahan yang diambil yaitu bagaimana penerapan kebijakan General Agreement on Trade in Service (GATS) terhadap kunjungan pariwisata di Provinsi Bali? dan bagaimana dampak kebijakan pariwisata di Provinsi Bali setelah ratifikasi General Agreement on Trade in Service (GATS)? Penelitian ini merupakan penelitian hukum normati. Penerapan kebijakan GATS oleh Pemerintah Indonesia melalui ketentuan UU No. 10-2009 termasuk juga kebijakan terhadap karakteristik wisatawan yang berkunjung Ke Bali, tampak bahwa penerapan kebijakan Provinsi Bali bidang pariwisata mampu memberikan kepuasan bagi wisatawan yang berkunjung ke Bali sehingga wisatawan akan mengulangi kedatangannya ke Provinsi Bali. Kebijakan Pariwisata di Provinsi Bali maupun kabupaten/kota di seluruh Bali, setelah ratifikasi GATS berdampak terhadap jumlah kunjungan wisatawan utamanya wisatawan nusantara atau dalam negeri, mengalami peningkatan signifikan pada tahun 2016- 2017 yakni 8.643.680 tahun 2016 menjadi 8.735.633 tahun 2017, sehingga terjadi peningkatan sebesar 1,06%. Selain itu, ratifikasi kebijakan GATS oleh Pemerintah Indonesia, berdampak positip terhadap terbentuknya objek-objek wisata yang mampu ditawarkan oleh Pemerintah Provinsi Bali kepada para wisatawan yang berkunjung ke Provinsi Bali, dan objek pariwisata yang ditawarkan dapat meningkatkan kunjungan wisatawan ke Provinsi Bali.

JURIDICAL ANALYSIS OF LOCAL GOVERNMENT AUTHORITY ON THE ESTABLISHMENT LOCAL REGULATIONS ECO-TOURISM DEVELOPMENT Luh Putu Sudini; Made Wiryani
Diponegoro Law Review Vol 7, No 1 (2022): Diponegoro Law Review April 2022
Publisher : Fakultas Hukum, Universitas Diponegoro

Peraturan Daerah (Perda) are actually formed in the context of implementing provincial/district/city regional autonomy and co-administration tasks, as well as further elaborating the provisions of higher laws and regulations. Ecotourism is a concept of nature-based travel. Law Number 23 of 2014 concerning Regional Government, regulates the affairs and authorities of the provinces, districts and cities. Tourism, environment and forestry affairs are concurrent government affairs, namely the authority is divided between the central government and local governments. Government support in developing ecotourism in the regions is stated in the Regulation of the Minister of Home Affairs Number 33 of 2009 regulating the development of ecotourism in the regions optimally. It needs a strategy of planning, utilization, control, institutional strengthening and community empowerment by taking into account social, economic principles and involving stakeholders interest. However, there are no regulations that more technically regulate the development of ecotourism in the regions. So, there is a vacuum of legal norms. Therefore, local governments have a central role in forming ecotourism regulations in accordance with the ecotourism resource potential of each region. The research was conducted on the problems at which local government level has the authority to form an ecotourism regional regulation and what is the process of its formation. This research uses normative legal research methods, statutory approach, conceptual approach. This study uses an analysis of the Theory of Authority, the elaboration of norms and legislation. The results of the study found that Ecotourism Regional Regulations can be formed by each level of Regional Government according to the government affairs and regional authorities concerned. The obstacle that occurs is that there are still many regions that do not have local regulations on the Master Plan of Regional Tourism Development. This causes the Dinas Pariwisata, Kepemudaan dan Olahraga (Dispaspora) of the area does not have the basis of legal authority to make a document Rencana Induk Pengembangan Parwisata Daerah (RIPPARDA) which serves as a guide to Tourism Management in the area.

ENVIRONMENTAL LAW ENFORCEMENT REGULATIONS REGARDING PRODUCER OBLIGATIONS IN WASTE MANAGEMENT IN INDONESIA Hardi, Kresensia Angelica; Senastri, Dr. Ni Made Jaya; Wiryani, Dr. Made
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 3 Issue 1 (2024)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v3i1.497

Waste management in Indonesia is still an unresolved matter that deserves to be studied. This research aims to analyze the sanctions arrangements and its legal implications for producer responsibilities in managing waste in Indonesia. This research constitutes normative research which combined with primary and secondary legal sources which are then analyzed qualitatively. There are several regulations that have a correlation with this research, which are The Waste Management Law of 18/2008, along with Government Regulation 81/2012 concerning the Handling of Household Waste and Similar Waste, Presidential Regulation 97/2017 regarding the National Policy and Strategy for Managing Household and Similar Waste, and Minister of Environment and Forestry Regulation 75/2019 outlining the Roadmap for Producers to Reduce Waste, are significant legislative measures in waste management. The findings of this research indicated that the waste management obligations by producers in Indonesia have been regulated in laws and regulations, but have not been provided with sanction arrangements, which have had legal uncertainty implications on environmental law enforcement related to the legal basis for applying sanctions and legal uncertainty about the jurisdiction of both the central and regional administrations in law enforcement against producer obligations in managing waste in Indonesia.

Independent Development Model for Village Land Asset Management In Segara Kodang by Sesetan Village UTAMA, I Wayan Kartika Jaya; WIRYANI , Made
Protection: Journal Of Land And Environmental Law Vol. 1 No. 3 (2023): Protection: Journal Of Land And Environmental Law. (March – June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/pjlel.v1i3.851

Efforts to improve the welfare and independence of Krama Desa Adat through increasing the role of traditional villages are very appropriate, especially in Bali. Based on the Regional Regulation of Bali Province Number 4 of 2019 concerning Customary Villages, Sesetan Traditional Village manages its land assets through the independence of indigenous village communities with the aim of forming a legal forum in the form of providing legal certainty for efforts to develop Small and Medium Enterprises in empowering customary village land assets. Based on the above, the main problems studied in this study can be formulated, namely: How to improve village land management to create multi-management to empower indigenous peoples' businesses to achieve independent customary villages. The method used in this study is the Empirical method. For the Development of Small and Medium Enterprises in the Legality of Land Asset Management, the Village uses the purpose of access reform conceptualized by Tri Hita Karana in managing access reform which aims to prosper indigenous peoples and relieve the community in carrying out these customs. Focusing on empowering access reform with the concept of Tri Hita Karana in preserving the surrounding environment.

Empowering BUPDA Reform Access in The Management of Village Land Assets in Sesetan Village UTAMA, I Wayan Kartika Jaya; WIRYANI, Made; ARTANAYA, Wayan; SUARJANA, I Wayan; PUTRA, I Made Aditya Mantara
Protection: Journal Of Land And Environmental Law Vol. 3 No. 1 (2024): Protection: Journal Of Land And Environmental Law. (July – October 2024)
Publisher : Indonesia Strategic Sustainability

This research was preceded by the aim of identifying and analyzing access to BUPDA reform for the empowerment of village land asset management in Sesetan village for the formation of customary BUPDA (BUPDA) so that it can prosper its krama Potential has not been optimally utilized for funds to support Tri Hita Karana activities in Indigenous Villages. The professionalism of human resources has not been optimal for managing potential. It was identified that there was a need for funds for indigenous villages to preserve customs and culture based on the teachings of Hinduism, which had increased, not optimally managing the potential of palemahan professionally for their welfare. The needs analysis aims to overcome problems in the empowerment of the Sesetan indigenous village for interest and overcome unemployment by implementing modern management with the establishment of business units and the appointment of pedalling as well as the application of information and communication technology as a medium of communication with stakeholders. The empowerment of indigenous villages will be achieved if participation and a shared commitment to make changes for the better. Potential is empowered through education and human resources training as an element driving the change.

Legal Certainty of Fixed-Term Work Agreements for Tourism Workers I Gede Donny Mahendra; Styawati, Ni Komang Arini; Wiryani, Made
Focus Journal : Law Review Vol 5 No 1 (2025): Focus Journal Law Review Vol. 5 No. 1
Publisher : Universitas Bali Dwipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62795/fjl.v5i1.360

The objectives to be achieved in this study are to analyze the legal certainty of fixed-term employment agreements (PKWT) for workers in the tourism sector. The method used is normative juridical through literature review. The problems are: 1. How is the legal certainty regarding changes in the status of fixed-term employment agreements for workers who have passed a work period of 5 (five) years, 2. What legal remedies can be taken by workers and labor unions who do not receive their rights. The results of this study indicate that Law No. 6 of 2023 and PP No. 35 of 2021 still do not comprehensively regulate the work period and work status of PKWT workers. The existence of the Constitutional Court Decision Number 168/PUU-XXI/2023, one of the decisions of which emphasizes that the PKWT work period is 5 (five) years, is still unable to provide legal certainty for PKWT workers in terms of work status, if there is a violation of the work period by the company. There needs to be an explicit legal regulation regarding the work status of PKWT if it has passed a work period of 5 (five) years. Some legal efforts that can be done when workers do not get their rights are First, dispute resolution carried out through non-litigation channels where in this mechanism there are four types of settlements, namely bipartite, mediation, conciliation and arbitration. Second, litigation channels where in this mechanism through the industrial relations court.

Evaluasi Hukum Terhadap Pelaksanaan Pertambangan Batuan di Kecamatan Dawan, Bali Nyoman Sudipa; I Made Suwitra; Made Wiryani
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4918

Sumber daya alam yang dimiliki Indonesia merupakan aset berharga yang, jika dikelola dengan baik, dapat mendongkrak perekonomian negara. Kekayaan ini dapat dimanfaatkan untuk pembangunan serta meningkatkan kehidupan masyarakat, termasuk melalui kegiatan penambangan, seperti di Kecamatan Dawan, Kabupaten Klungkung. Penambangan batuan di Kecamatan Dawan digunakan untuk mempersiapkan lahan bagi Proyek Kebudayaan Bali. Namun, hingga saat ini, aktivitas ini melanggar peraturan tata ruang dan belum memiliki izin yang sesuai, yang dapat menimbulkan masalah hukum. Penelitian ini adalah studi hukum empiris yang menggunakan sumber data primer dan sekunder, lalu dianalisis dengan pendekatan hukum untuk menjawab isu-isu yang ada. Tujuan dari studi ini adalah untuk menilai penerapan hukum terkait penambangan batuan di Kecamatan Dawan. Temuan dari penelitian ini menunjukkan bahwa kegiatan penambangan batuan di Kecamatan Dawan telah menyebabkan kerusakan lingkungan, melanggar Peraturan Daerah Provinsi Bali Nomor 2 Tahun 2023, serta Peraturan Daerah Kabupaten Klungkung Nomor 1 Tahun 2024 tentang Rencana Tata Ruang Wilayah Kabupaten Klungkung. Para pemilik tambang batuan belum mendapatkan izin yang sesuai dengan peraturan yang ada, sehingga dapat disimpulkan bahwa penambangan batuan di Kecamatan Dawan adalah ilegal.

The Function of Legal Theory in the Establishment of Regional Regulation of Sustainable Spatial Based on Local Wisdom Made Wiryani; Ni Made Jaya Senastri
Journal Equity of Law and Governance Vol. 2 No. 1
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/elg.2.1.4691.58-68

This study aims to analyze the function of legal theory in the regional regulation establishment. Applying a normative legal research method, a conceptual approach to reveal the problem of how the function of legal theory and sustainability principle and also local wisdom in the establishment of regional regulations on spatial planning. The collected legal materials were analyzed by means of the Theory of Legislation, namely the regulation has a legal, sociological, and philosophical basis of validity; The theory of the legal system, namely the characteristics of the law of validity, efficacy, and acceptance and the theory of ecological sustainability which bring together the development and the environment through principles which are contained in adaptive policies. The results of this study show that the function of legal theory in the establishment of a regional regulation is as a basis for formulating substance to comply with legal principles and the function of the principle of sustainability and local wisdom in spatial planning is to ensure protection of the use of space for human life in the present and in the future.

Legal Protection of Debtor in Credit Settlement with Fiduciary Guarantee I Gede Raka Ramanda; Made Wiryani; Ni Luh Mahendrawati
Jurnal Hukum Prasada Vol. 8 No. 2 (2021): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jhp.8.2.2021.101-106

This research is based on the provisions of law No. 42 of 1999 on fiduciary, in particular in article 34, and the provisions of article 27 paragraph 3 regulation of the Financial Services Authority No. 33/POJK. 03/2018. There is a conflict of norms between debtors and creditors. The purpose of this study is to find out the legal consequences for debtors who have been voluntarily submitted to the creditor for a voluntary warranty and to find out the legal protection of a debtor who is in good faith hand over a fiduciary guarantee. The theory used in analyzing data is the theory of the Norms (Stufenbau Theorie), the theory of legal certainty and the legal protection theory. Meanwhile, the method used is normative research with a statutory approach. The result of this study showed that Financial Services Authority Regulation Number 33 /Pojk.03/2018 Regarding Quality of Earning Assets and Formation of Allowance for Earning Assets of Rural Credit Banks, regulating the issue of Collateral Foreclosed can be overridden or become not valid, or at least a material test by the Supreme Court. If violated, it results in being null and void. Furthermore, based on legal protection theory, that Article 15 paragraph (2) of Law Number 42 Year 1999 does not provide legal certainty and justice for debtors.

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