Claim Missing Document
Check
Articles

Found 22 Documents
Search

Responsibility of PPAT for Differences in Transaction Value with Written Price Acika Permatasari; Gunarto Gunarto; Widhi Handoko
Sultan Agung Notary Law Review Vol 3, No 3 (2021): September 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1154.345 KB) | DOI: 10.30659/sanlar.3.3.715-726

Abstract

This study aims to analyze the factors/reasons, legal consequences and PPAT's responsibility for the difference between the transaction value and the price written on the sale and purchase agreement. This research is included in sociological juridical research with descriptive analysis research specifications. Sources of data used are primary data and secondary data. The data collection was carried out by field research and library research, then after the data was analyzed, conclusions were drawn using qualitative methods. Based on the results of the study, it was found that there was a difference in the transaction value in the sale and purchase deed with the price written on the sale and purchase binding deed, namely the parties avoided high taxes. The legal consequences of PPAT related to the difference in transaction value are that the deed is null and void, the deed is degraded to a private deed and can be dishonorably dismissed from its position. PPAT responsibilities related to deeds include administrative responsibility, civil liability, and criminal responsibility.
Notary’s Role & Responsibilities in the Implementation of Association Registration through Online Legal Entity Administration System Abdul Hasim; Gunarto Gunarto
Sultan Agung Notary Law Review Vol 4, No 2 (2022): June 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.2.306-318

Abstract

This study aims to analyze role and responsibilities of a notary and the procedure for registering associations through the online Legal Entity Administration System. The approach method in this research was a sociological juridical approach. The data used were primary data and secondary data obtained through interviews and literature study, data analysis was carried out in a descriptive analytical manner. The results of the study concluded the association registration procedure through the online Legal Entity Administration System is uncomplicated and the procedure begins with an application for ordering the name of the association through SABH www.ahu.go.id, then the application for legalization of the association's legal entity must be submitted by a notary with supporting documents submitted electronically. Supporting documents in the form of an electronic statement from the applicant. A statement letter containing the completeness of the association's establishment documents from the applicant. The Ministerial Decree concerning the legalization of the association legal entity is issued no later than 14 days. The period of time is calculated from the date of the statement of no objection from the Minister. The fee for ordering the name of the association is IDR 100,000, -, while for the ratification of the establishment of the association of IDR 250.000,-.