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All Journal Jurnal Daulat Hukum Pembaharuan Hukum Sriwijaya Law Review International Journal of Supply Chain Management Law Development Journal Sultan Agung Notary Law Review

Gunarto Gunarto

Faculty Of Law Universitas Islam Sultan Agung

Author-ID : 3176390

Humanities Decision Sciences, Operations Research & Management Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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The Role of Notary-PPAT in the Implementation of Tax Payment Fraud Prevention Ade Kusumadewi; Gunarto Gunarto; Maryanto Maryanto
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

This research has the following objectives: 1) To determine the role of the Notary/Land Deed Making Officer (PPAT) in the implementation of fraud prevention in connection with the Payment of Taxes/Tax Charges for Acquisition of Land and Building Rights (BPHTB) for the Implementation of the Process Sale and Purchase based on Authorization to Sell with the Object of the Sale and Purchase of Land and Buildings. 2) To find out the factors that arise to prevent fraud against fraud in the imposition of the tax burden on the acquisition of land and building rights (BPHTB). Method used in this research is empirical juridical method. Research using the empirical juridical method is research on the effect of the law on society. This study uses primary data sources and secondary data sources. Primary data sources are sources obtained from field research, while secondary data sources consist of primary legal materials, secondary legal materials, and tertiary materials. Then the data were analyzed qualitatively. The research results show that: 1) The authority of the recipient of the power of attorney cannot be proven in real or not valid, unless it is proven by the existence of a sale-purchase agreement (PPJB) which contains the word paid. Because then it can be proven that the party is really the buyer. If it is not attached with a Sale-Purchase Deed (PPJB), it is feared that it will be misused or used by those who wish. In accordance with Article 1320 (KUHPerdata) regarding the validity of an agreement between the power of attorney and the grantor of power. Where in the process of transfer of name or request for sale and purchase certificates due to the transfer of rights to land and buildings, one of the conditions that must be fulfilled by the cliet or certificate application is the settlement of tax payments, who are burdened with taxes in the process of transferring rights to land and buildings, namely Seller and Buyer. Buyers are subject to tax burdens in the form of Fees for Acquisition of Land and Building Rights (BPHTB). So the role of the Notary/PPAT Officer is very much needed to minimize the existence of fraud that can result in losses for the Notary/Land Deed Making Official itself. 2) Preventing Factors for Notary Officers or Land Deed Making Officials (PPAT) so that there is no misuse of the power of sale and purchase of land in relation to the tax burden on the acquisition of land and building rights (BPHTB), including: a) Making a statement letter under the above hand stamp 6000, and inserted in the document; b) Photos of the parties; c) Closed-Circuit Television (CCTV); d) Fingerprints of the parties; e) Receipt in full for the sale of land which must be written by the party itself; and f) Providing a moral message to the parties so that their actions are truly honest, containing: (1) That the sale and purchase is based on the principles of good faith and propriety; (2) Sale and Purchase conducted in a clear and cash manner; and (3) Please be honest about the number of transactions.

DEVELOPMENT OF THE LAW OF COMPLETE SYSTEMATIC LAND REGISTRATION (PTSL) AND EFFECT OF CONDUCT VALUESOF LAND BASED ON DIGNIFY JUSTICE IN THE DISTRICT OF KENDAL, CENTRAL JAVA Desy Dwi Nurhayati Hartanti; Gunarto Gunarto; Amin Purnawan
Sultan Agung Notary Law Review Vol 1, No 1 (2019): May 2019
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Kendal is one of district in Central Java. In Central Java, there are 592 744 17 197 land parcels including land parcels village treasury (TKD). Of the entire field of the land, 76.7% of them (ie 455 193 fields) has been certified which of them is located in Kendal district. Certifying land based on existing data is not at 100% therefore needs to be continued registration of land in order to achieve legal certainty and reduce the incidence of land disputes that exist. In order to achieve legal certainty in a plot of land owned by someone, then the central government in Nawacita (President Ultimate Goal) which is 9 (nine) priority that takes precedence provide a program that allows people in the maintenance of the certificate. Land Registry Systematic Complete is a land registration activities for the first time conducted secacara simultaneously for all objects of land registration throughout the territory of the Republic of Indonesia in the territory of the village / village or other names that level with it, which involves the collection and determination of the truth of physical data and juridical data regarding one or several objects of registration of land for the purposes of registration.Keywords: Legal Development; PTSL; land; Justice dignified.

The Responsibilities of Notaries/Land Deed Making Officials (PPAT) to Electronic Mortgages Based on the Regulation of the Minister of Agrarian Mega Arum Saputri; Gunarto Gunarto; Amin Purnawan
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Notary is a public official who is authorized to make authentic deeds as long as the making of certain authentic deeds is not specific to other public officials. Notary, in this case, is a public official who is given the authority to make authentic deeds regarding certain legal actions regarding land rights or property rights over apartment units, while PPAT deeds are deeds made by PPAT as evidence that certain legal actions have been carried out regarding land rights or ownership rights over flat units, PPAT deed is a tool to prove that a legal act has been committed. The problems in this thesis are: (1) What is the responsibility of a PPAT Notary for electronic mortgage certificates based on the Minister of Agrarian Regulation Number 9 of 2019 ?, (2) What are PPAT Notary Obstacles in storing electronic mortgage documents? The Land Office regarding electronic mortgage certificates based on the Minister of Agrarian Regulation Number 9 of 2019? The method used is juridical empirical, with descriptive analytical specifications of data collected with primary data from field research and secondary data from literature studies, while qualitative data. The results of this study are: (1) The responsibility of the Notary/PPAT for electronic mortgage documents based on the Minister of Agrarian Regulation Number 9 of 2019 is to assist the government's duties. HT-el service is a form of service provision from the Ministry of ATR/BPN in facilitating services to the community by taking advantage of developments in information technology. PPAT is exempted from the obligation to represent the applicant (creditor) but PPAT is still obliged to submit the deed it has made, including APHT as quickly as possible and no later than 7 days. (2) Obstacles to the Notary/PPAT in storing electronic mortgage documents include a) constraints from the Creditor (Bank), where in each Notary-PPAT credit binding process b) Constraints from the Debtor (Client). c) Constraints from BPN, which is for clients who want all the management processes such as checking, registration, roya and so on related to the installation of Mortgage Rights at the BPN office can use an accelerated process even though they have to pay more than the specified administrative fee. (3) Efforts by the Notary/PPAT and the Land Office to electronic mortgage certificates based on the Regulation of the Minister of Agrarian Affairs Number 9 of 2019 are that PPAT Notaries need to apply the principle of prudence in examining HT-el certificates submitted by the tappers. The suggestion in this research is that the Notary Public/PPAT needs to make readiness in the procurement of electronics and technology that is qualified in HT-el registration and needs to apply the principle of prudence.

The Role of Conveyancer in Resolving Disputes against the Deed Ajeng Pusparini; Gunarto Gunarto
Sultan Agung Notary Law Review Vol 3, No 2 (2021): June 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Dispute and land conflict is a form of problems that are complex and multi-dimensional. In such disputes often involve the Land Deed Official to account for the deed he made, the National Land Agency as a Facilitator in the handling of land disputes involving land deed. Research method used is empirical juridical, the specification of this research uses descriptive method of analysis, the method of data analysis used is using the method of literature research, based on research concluded so that conveyancer can apply the principle of prudence by conducting field checks, that in handling land disputes it takes good faith and each party must be cooperative in the course of mediation.

The Role of Regional Supervisory Assembly on Notary Duty Muhammad Jaduk Chusana; Gunarto Gunarto; Setyawati Setyawati
Sultan Agung Notary Law Review Vol 3, No 1 (2021): March 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Supervision of the Notary Profession is the authority of the Minister of Law and Human Rights. In carrying out supervision, the Minister establishes a Notary Supervisory Council which is tiered. The smallest Supervisory Council that carries out the supervisory and inspection functions is the Regional Supervisory Council (MPD). The problem is that MPD has limitations in exercising its supervisory authority and examining notaries in Sleman Regency. This research uses an empirical juridical approach, the research specifications are library research and field research. Source of data used in the form of primary data obtained by interview. Secondary Data with Literature Study. Qualitative Analysis. The problem is analyzed using the theory of authority and the theory of legal certainty. Based on the research results, it can be concluded that 1) Efforts to develop and supervise Notaries, MPD Sleman Regency are preventive activities, and include coaching activities for Notaries in their jurisdiction. 2) The implementation of supervision that must be carried out by MPD Sleman Regency has not been maximally carried out, this can be seen from: a) Supervision activities are mostly carried out around receiving reports from each Notary in Sleman Regency regarding Notary Protocol; b) MPD Sleman Regency inspection to check each Notary in their respective offices to see the office situation, this has not been maximally done because of the Covid 19 pandemic which requires examinations to be carried out online. 3) MPD Sleman Regency finds it difficult to know about violations of office.

The Law Application of Land Procurement for Development in Public Interest Hendri Cahyono; Gunarto Gunarto
Sultan Agung Notary Law Review Vol 3, No 2 (2021): June 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Implementation of the application of Article 35 of Act No. 2 of 2012 concerning Land Acquisition for the Development of Toll Roads in the Public Interest. The value of compensation based on the results of the Appraiser's assessment becomes the basis for deliberation to determine compensation. In Article 35 of Act No. 2 of 2012 it is stated that if in the case of certain land parcels that are affected by land acquisition there are remnants that can no longer be functioned according to their designation and use, the entitled Party may request a complete replacement of the parcel of land. What is meant by "no longer able to function" is a parcel of land that can no longer be used according to its original designation and use, for example a residential house that is divided so that some of it cannot be used as a residential house. The objectives of this research are as follows: 1) To examine the implementation of the application of Article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of Toll Roads in the Public Interest. 2) Knowing the problems faced in the implementation of the application of article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of the Public Interest of Toll Roads. 3) Assessing the legal impact of the implementation of article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of Toll Road Public Interest. The approach method in this writing uses a doctrinal method or what is called normative legal research and qualitative descriptive analysis, namely by aligning and describing the real situation. By answering the main problems in this journal research, namely 1) How to implement article 35 of Act No. 2 of 2012 concerning Land Acquisition for the Development of Toll Road Public Interest. 2) What are the problems faced in the implementation of article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of Toll Road Public Interest. 3) What are the legal implications of the implementation of Article 35 of Act No. 2 of 2012 concerning Land Acquisition for the Development of Toll Roads in the Public Interest.

Implementation of Deep Assets Separation Agreement of Indonesian Citizens Who Marriage with Foreign Citizens Bella Arwinilita; Gunarto Gunarto; Anis Mashdurohatun
Sultan Agung Notary Law Review Vol 3, No 1 (2021): March 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

This study aims to analyze legal protection in the making of an agreement on the separation of assets in marriage between Indonesian citizens and foreign nationals and to analyze the authority of a notary on the making of an agreement on the separation of assets in marriage between Indonesian citizens and foreign citizens. This research uses empirical normative research. The approach method used is the statutory approach, conceptual approach and case approach. Based on the research results, it can be concluded that the making of a marriage agreement can provide legal protection for the parties who make it. The agreement deed made in a notary can be used as written evidence in court if problems occur in the future. Based on Article 1868 of the Civil Code and the authority of notaries in Article 15 of the UUJN, it states that notaries have the authority to make authentic deeds related to all agreements. Notaries must be able to provide legal certainty in people's lives because in the deed there is evidence that clearly determines the rights and obligations of a person as a legal subject in society. Notary Deed as a deed that has perfect evidentiary power makes the position of the Notary deed as the first and foremost evidence in civil evidentiary law.

The Amendment Deed to Foundation Budget through Notary on Foundation's Assets from Waqf Process Anis Safitri; Gunarto Gunarto
Sultan Agung Notary Law Review Vol 3, No 2 (2021): June 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

The establishment of a Foundation after the enactment of Law Number 28 of 2004 concerning Amendments to Law of the Republic of Indonesia Number 16 of 2001 concerning Foundations is carried out with the condition that there are founders, a Notary Deed and obtain legal entity status which after the deed of establishment obtains approval from the Minister of Justice and Human Rights or appointed officials. Along the way, the foundation can also experience changes. Amendments may include amendments to the articles of association, except for the purposes and objectives. The purpose of this journal research is one, to analyze the legal review of the position of the deed of amendment to the foundation's articles of association through a notary on the foundation's assets from the waqf process. two, to analyze the obstacles and solutions for changing the foundation's articles of association through a notary on the foundation's assets from the waqf process. The approach method in this legal journal research is to use normative legal research with a sociological juridical approach and other approaches including case approach, statute approach, historical approach, comparative approach, Conceptual approach (conceptual approach) . the results of this study indicate the obstacles and solutions for changing the foundation's articles of association through a notary on the foundation's assets from the waqf process is a legal consequence of the notary's error in making a deed of amendment to the articles of association with the intention of adjusting the foundation's articles of association with the foundation law, if any parties who feel aggrieved and there are those who file a notary lawsuit can be sued to pay compensation, interest and fees. And the notarial deed has no legal force if it is not in accordance with the laws and regulations that apply to the foundation.

Sale & Purchase of Land Under Hand With Testimony Sign by Village Head or Customary Head Yayuk Nur Hikmah; Gunarto Gunarto
Sultan Agung Notary Law Review Vol 3, No 4 (2021): December 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Land has a very important relationship and meaning for human life. Land is an immovable object or a fixed object whose ownership is regulated by the prevailing laws and regulations in Indonesia. Including the transfer of land rights due to buying and selling, the transfer of land from the seller to the buyer must use a valid or authentic proof of transfer made by the official making the land deed. In accordance with the laws and regulations. This study uses sociological juridical research methods, descriptive research specifications, aims to describe a problem in a certain area or at a certain time. This study uses secondary data sources which are divided into primary law, secondary law and tertiary law. The research results that have been collected are then analyzed qualitatively. The formulation of the problem was analyzed using the theory of legal certainty, the theory of usefulness or legal expediency, and the theory of legal justice. Based on the results of the study, it can be concluded, buying and selling land under the hands is still often done because people are not aware of the law of buying and selling land and the importance of proof of the transfer of land rights. The process of implementing the sale and purchase of land in the presence of the Village Head or Customary Head in Seruyan Regency is the parties coming to the village head's office and requesting a transfer of sale and purchase letter or proof of transfer of land rights to the village head and bring the conditions determined by the Village Head. The solution so that land registration can be carried out is that the process of buying and selling land must be carried out again in the presence of PPAT.

Implementation of Notary Responsibility for Loss of Assets Due to Notary Error Cindy Zakiyyatul Miskiyya; Gunarto Gunarto; Umar Ma'ruf
Sultan Agung Notary Law Review Vol 3, No 1 (2021): March 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

The objectives of this research are 1) To find out and explain the implementation of the notary's responsibility for the loss of a certificate due to a notary's mistake. 2) To find out and explain the obstacles and solutions to the implementation of the notary's responsibility for the loss of a certificate due to a notary's mistake. The method used by researchers is Juridical Empirical (sociolegal research)and the specification in this research is including analytical descriptive.The sources and types of data in this study are primary data. And secondary data obtained from literature studies relating to the theory of criminal liability and legal certainty. Based on the results of that researchThe implementation of the notary's responsibility for the loss of the minuta deed due to a notary's mistake, namely making an official report which then reports it to the Regional Supervisory Council or the Regional Supervisory Council which will be followed up with efforts to resolve it. Meanwhile, sanctions for a Notary whose minimum certificate is lost due to a notary's mistake may be subject to written warning sanctions, honorific temporary dismissal and dishonorable discharge. Of course, the imposition of this sanction will be carried out by the Regional Supervisory Council in accordance with the gravity or lightness of the violation committed by the notary concerned. The obstacle is making a report to the police with the contents of the report that the notary concerned has lost all important documents and files.

Co-Authors Abdul Hasim Acika Permatasari Ade Kusumadewi Ajeng Pusparini Akmadi Akmadi Amin Purnawan Anis Masdhurohatun Anis Mashdurohatun Anis Mashdurohatun Anis Mashdurohatun Anis Safitri Arpangi Arpangi, Arpangi Aryani Witasari Bambang Tri Bawono Bella Arwinilita Cindy Zakiyyatul Miskiyya Deny Suwondo Desy Dwi Nurhayati Hartanti Edi Suarto Hendri Cahyono Irwan Jasa Tarigan Istiana Heriani Johny Khoesoema Hioe Laura Chrismetin Luk Har Syan’in Maryanto Maryanto Maryanto Maryanto Maryanto Maryanto Mega Arum Saputri Muhammad Jaduk Chusana Nany Pudjianti Suwigjo Oktavianto Setyo Nugroho Parikhesit Parikhesit Setyawati Setyawati Umar Ma'ruf Widayati Widayati Widhi Handoko Yayuk Nur Hikmah

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