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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora JURNAL HUKUM PRASADA Jurnal Konstruksi Hukum Jurnal Preferensi Hukum (JPH)

Simon Nahak

Universitas Warmadewa

Author-ID : 3392109

Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Articles

Implikasi Hukum Pertanahan Terhadap Pemindahan Ibu Kota Negara Republik Indonesia Dari Jakarta Ke Kalimantan Timur Simon Nahak
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 2 No 2-2 (2019)
Publisher : Jayapangus Press

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Implikasi hukum pertanahan terhadap pemindahan ibukota Negara berimplikasi langsung terhadap pengaturan Hak Nominee Dalam Hukum Agraria untuk investasi berdasarkan harapan masyarakat dan kearifan lokal. Tujuan penelitian ini adalah untuk mencermati implikasi hukum agraria terhadap pemindahan ibukota negara ke Kalimantan Timur dan untuk mencermati pengaturan hak nominee dalam hukum agraria untuk investasi berdasarkan harapan masyarakat dan kearifan lokal terhadap pemindahan ibukota negara ke Kalimantan Timur. Metode yang digunakan metode yuridis normative. Konsep/teori yang digunakan untuk menganalisis penelitian ini adalah teori kewenangan, teori penjenjangan norma, teori sistem hukum dan teori perlindungan hukum. Hasil dari penelitian ini menunjukkan bahwa keterlibatan secara langsung hukum pertanahan terhadap pemindahan ibukota Negara diatur berdasarkan kewenangan yang dimiliki oleh Pemerintah Daerah, Pusat, warga masyarakat (adat/suku), badan hukum pemerintah dan swasta. Pengaturan terhadap penormaan yang konflik dan kabur diatur berdasarkan tahapan formulasi (kebijakan legislatif), merancang, membentuk hingga pengesahan sebuah Undang-Undang Tahapan Aplikasi (kebijakan yudikatif/yudisial), mengimplementasikan peraturan yang telah dibentuk dan disahkan, Tahapan Eksekusi (Kebijakan eksekusi/administrasi), melaksanakan Undang-Undang yang berlaku dan sah mengikat semua warga masyarakat terutama setiap orang/badan hukum yang terbukti melakukan menggunakan tanah untuk kepentingan umum dan kepentingan privat.

Perlindungan Hukum terhadap Kreditur Pemegang Jaminan Fidusia yang Dipindah Tangankan I Made Suarja; Simon Nahak; I Ketut Widia
Jurnal Konstruksi Hukum Vol. 1 No. 2 (2020): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press

This research was conducted based on fiduciary guarantee of execution provided for in Article 29 of Act No. 42 of the year 1999 about Fiduciary Guarantee stating that the fiduciary guarantee execution can be carried out by means of the execution of the title eksekutorial, the distribution of sale through the society, or sale under the hand with the consent of both parties. However, in practice when it will do the execution of fiduciary guarantee, guarantee that turned out to be transferable and controlled by third parties without the consent of the borrower. Formulation of the problem in this study was 1. The requirements are to be met by the lender in order to have the power of doing execution in granting credit Guarantee Chattels? 2. How is the legal protection for the lender that guarantees Fiduciary transferable? The purpose of the research to know the procedure of obtaining legal protection for holders of a Fiduciary which is transferable. The theory is a theory of legal certainty and the protection of the law. This type of research approach with normative approach legislation and the approach to the case. The first discussion about the terms of execution of fiduciary guarantee and second set of laws regarding a lender to Fiduciary redirected. The result of the research showed that if not created by notariil and registered office at Fiduciary, then their execution procedures can only be done with the setting of the ruling of the District Court. Procedures and procedures binding guarantee of fiduciary fiduciary registration procedures on Fiduciary Office, are not set or are not found in detail in the Law Number 42 Year 1999.

Pemidanaan terhadap Pelaku Tindak Pidana Korupsi Melalui Double Track System Anak Agung Gede Budhi Warmana Putra; Simon Nahak; I Nyoman Gede Sugiartha
Jurnal Preferensi Hukum Vol. 1 No. 2 (2020): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

This study aims to seek for deterrent effects for perpetrator of criminal acts of corruption that imposed with Double Track System concept. Double Track System represents the punishment system through two tracks which are criminal sanction and treatment. This study use normative law method. The resource of legal materials which used is primary legal material which is the legal rules and regulations and secondary legal material which is theories of law. The issues explored in this research are legal arrangement for offenders of criminal acts of corruption and punishment system against the offenders. The results showed that about the criminal acts of corruption and sanctions imposed on the offenders are set forth in Act No. 31 of 1999 Jo. Act No. 20 of 2001 about Decrement of Criminal Acts of Corruption and Punishment System and Double Track System against the perpetrators of criminal acts of corruption. The offenders are imposed imprisonment sanctions.

Kepastian Hukum Pengenaan Pajak Penghasilan Transaksi Jual Beli Tanah dan/atau Bangunan I Gusti Ngurah Bagus Maha Iswara; Simon Nahak; Ni Luh Made Mahendrawati
Jurnal Hukum Prasada Vol. 6 No. 1 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

The government has issued a regulation that imposes income tax for sellers in land and property transactions. However, legal uncertainties in determining the transaction value which is the basis of tax imposition weaken taxpayers’ awareness in paying their taxes. This study was done to answer the problems related to legal uncertainties in the determination of land and building transaction values, either or not transactions were influenced by any personal relationship. The theory of state and law and the theory of legal certainties were used as the basis to dissect and analyze the problems of this study. This study employed a normative legal research method. The results of this study showed that the basic value for tax imposition was the real value received by taxpayers and the value that should be received by taxpayers. In order to confirm that income tax imposition had been appropriately done based on the real value received by taxpayers, formal and material analysis on the evidences of income tax payment were carried out. Pemerintah telah mengeluarkan aturan pengenaan pajak penghasilan bagi penjual dalam transaksi jual beli tanah dan/atau bangunan. Adanya ketidakpastian hukum dalam penentuan nilai transaksi yang menjadi dasar pengenaan pajak dapat menyebabkan turunnya kesadaran wajib pajak untuk membayar pajak. Penelitian ini bertujuan untuk menjawab permasalahan atas ketidakpastian penentuan nilai transaksi jual beli tanah dan/atau bangunan baik yang tidak berdasarkan hubungan istimewa maupun yang berdasarkan atas hubungan istimewa. Teori yang dipergunakan untuk membedah dan menganalisa permasalahan yang dimaksud adalah teori Negara hukum dan teori kepastian hukum. Metode penelitian yang dipergunakan adalah metode penelitian hukum normatif. Temuan dari penelitian ini yaitu nilai yang menjadi dasar pengenaan pajak adalah nilai yang sesungguhnya diterima atau diperoleh wajib pajak dan nilai yang seharusnya diterima atau diperoleh wajib pajak. Untuk membuktikan pengenaan pajak penghasilan tersebut benar dan sesuai dengan nilai sesungguhnya yang diterima wajib pajak maka dilakukan proses penelitian bukti pemenuhan kewajiban penyetoran Pajak Penghasilan secara formal dan material.

Co-Authors Anak Agung Gede Budhi Warmana Putra I Gusti Ngurah Bagus Maha Iswara I Made Suarja I Nyoman Gede Sugiartha Luh Made Mahendrawati widia, ketut

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