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Journal : Rechtsidee

Triadism Perspective on Payment of Debt Taxes in Complete Systematic Hold Registration Program: What and How? Adytia, Nur Amalina Putri; Anshari SN, Tunggul; Jauharoh, Arini
Rechtsidee Vol. 10 No. 2 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jihr.v11i0.789

Abstract

The Complete Systematic Land Registration Program (PTSL) actually has an orientation to provide guarantees of legal certainty. However, the formulation of rules in Ministerial Regulation No. 6/2018 regarding PTSL provides space for not fulfilling three values that must be met by law. This study aims to analyze PTSL Regulations in the perspective of Gustav Radbruch's triadism. This research is a juridical-normative research by prioritizing conceptual and statutory approaches. The results of the study confirmed that from the aspects of fairness, benefit, and legal certainty, the regulation of the payment of taxes payable for the transfer of rights to certified land from the PTSL program as stated in the PTSL Ministerial Regulation has the potential to prevent the three basic legal values from being realized. The non-realization of the three basic legal values above in the formulation of arrangements for payment of taxes payable for the transfer of land rights certified from the PTSL program has the potential to cause injustice in society while minimizing the beneficial aspects of the PTSL program as well as creating legal uncertainty in society regarding the implementation of the PTSL program which has the potential to harm human rights. community as PTSL participants. Revisions to the PTSL Ministerial Regulation, specifically Article 33 paragraph (1) of the PTSL Ministerial Regulation in conjunction with Article 40 paragraph (1) of the PTSL Ministerial Regulation actually aim to fulfill the three basic legal values put forward by Gustav Radbruch, for ensuring justice, expediency, and legal certainty.
Co-Authors Aan Eko Widiarto Abdul Majid Abdul Rachmad Budiono Achmad Safiudin R Adji Kuntadewi Adytia, Nur Amalina Putri Afifulloh Afifulloh, Afifulloh Agustina, Enno Sellya Alkanu, David Pandu Amanda Puteri Rachmatullah Anastasia Rosita Retno Mayangsari Andriana, Desmilia Eka Anggar Puspita Ningrum Anisa Pasha Rahmawati Antari, Putu Eva Ditayani Arif Zainudin Ariska Cesar Divian Candra KUSUMA Benny Riyanto David Boy Sumurung Silaban Diah Aju Wisnuwardhani Dyah Widhiawati Dyah Widhiawati Dyanata, Nandu Eko Widiarto Eko Widiarto, Eko Endang Sri Kawuryan Ervin Munandar Fadli, Moh. Fahmi Kamuli Fahmi, Herzie Riza Faqih Sunni S. Firmansyah R, Adithya Tri Fredy Alpin Gunawan Hadiyanti, Anisa Rahma Hairan, Hairan Hendarto Hadisuryo Henry, Tirza Tania Hermawan Dwi Putra Hifdillah, Achmad Aldy Hussein Ahmad Imam Koeswahyono Indah Dwi Qurbani Istislam Istislam, Istislam Istislam, - Iwan Permadi Jauharoh, Arini Jazim Hamidi kawuryan, endang sri Kawuryan, Endang Sri Laksono Trisnantoro Lovita Gamelia Kimbal Mohammad Fadli Mohammad Hamidi Masykur Muchamad Ali Safaat Muchamad Ali Safa’at Muchamamd Ali Safa’at Muhammad Lukman Hakim Muhammad Lutfi Muhammad Lutfi Muzdalifah Lutfi Ngesti Dwi Prasetyo Ni Nyoman Intan Pratiwi Rahmawati Prayantama, Hamed Prija Djatmika Prija Djatmika, Prija Putra, Hermawan Dwi Putri Darmawan Charles Putri, Luh Putu Yeyen Karista R. Imam Rahmat Sjafi’i Rachmat, Sigit Nur Radian Salman Ramdhani, Syafiq Reni Margiyanti Riana SUSMAYANTI Riana Susmayanti Riana Susmayanti Safa'at, Muchamamd Ali Safa’at, Muchamad Ali Safa’at, Rachmad Salsabila, Amira Choirunnisa Salsha Zuhriyah Sandi Permana Nugraha Sandi Permana Nugraha Sayoko, Wahyu Rekso Setyo Widagdo Shinta Hadiyantina Sihombing, Uli Parulian Sinda Eria Ayuni Sudarsono Sudarsono Sugiri, Bambang Supriyadi Supriyadi Susilo, Hariyanto Titik Soeryati Soekasi Uli Parulian Sihombing Usihen, Min Wahyu Iswantoro Widhiawati, Dyah Yulianti, Elina Dyah