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All Journal PREMISE LAW JURNAL Jurnal Penelitian Medan Agama Legal Standing : Jurnal Ilmu Hukum LEGAL BRIEF JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Jurnal Abdi Mas Adzkia Al-Qanun: Jurnal Kajian Sosial dan Hukum Islam Lex Lectio Law Journal Journal of Creative Power and Ambition (JCPA)
DWI SARTIKA PARAMYTA
Sekolah Tinggi Ilmu Hukum Graha Kirana
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGENAAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP HIBAH WASIAT PASCA PEMBERLAKUAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH DWI SARTIKA PARAMYTA
PREMISE LAW JURNAL Vol 4 (2015): Volume IV Tahun 2015
Publisher : PREMISE LAW JURNAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.151 KB)

Abstract

Under Law No. 28/2009 on PDRD (Regional Retribution and Tax), BPHTB (fees for acquisition of land and building rights) becomes state and local tax. It have the uncertainty of the payable tax is because Article 90, paragraph (1) point d of Law No. 28/2009 does not specify the will certificate, bequest certificate, or the deed of grant made by PPAT; it is the determinant of the payable BPHTB. The uncertainty of the amount of payable tax is related to Article 95, paragraph 4 which does not implicitly specify Perda (Regional Regulation) in regulating the reduction of BPHTB to bequest. It is recommended that article 90, paragraph (1), point d of Law No. 28/2009 on PDRD which regulates the payable BPHTB, states that the bequest should be revised to be the date it is made and signed of  the deed of acquisition of land and building rights. Meanwhile, Article 95, paragraph 4 on reducing tax in certain area (including BPHTB), which can be regulated by Perda on state and local tax, should comply with legal provisions by eliminating Article 95, paragraph (4) and amended it to Article 95, paragraph (3). Keywords: Tax, Right Acquisition, Land and Building, Bequest
Legal Analysis on the Valuation of A Company’s Shares Nominal Value M.Y.F. Hafidz Nasution; Dwi Sartika Paramyta
LEGAL BRIEF Vol. 11 No. 2 (2022): Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.565 KB)

Abstract

The existence of a Company as a legal entity with a commercial purpose in a state holds an important role in developing the national economy. Such existence must be supported with a comprehensive regulatory framework that able to ensure legal certainty of every legal action relating to a Company. The prevailing regulations relevant to a Company includes, among others, the valuation of a Company’s shares, which hold a significant role either to the Company itself, the shareholders, and other third parties, especially in investing into or doing a business activity. Therefore, this research is drafted to discuss the legal aspects in valuation of a Company’s shares in Indonesia. This research used a descriptive method with a qualitative approach.
Sosialisasi Penegakan Undang-Undang No 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup pada Masyarakat di Kecamatan Medan Belawan dan Medan Marelan MYF Hafidz Nasution; Dwi Sartika Paramyta; Neri Arisuma; Salman Alfarisi; Maya Puspita Ningrum
Jurnal Abdi Mas Adzkia Vol 2, No 2 (2022): Januari - Juli 2022
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/adzkia.v2i2.11087

Abstract

AbstractThe activity of PKM is continued from project collaboration of environmental education for water environment improvement in the deli river basin north Sumatra province since 2015 between the University of North Sumatra, University Kitakyushu Japan, and Institute of Graha Kirana.  In 2021, this project involves a public in two primary schools, a senior high school dan two junior high schools in Deli River path for more active in conservation environment from Environmental Law knowledge and issue of environmental water (UU No.32 Tahun 2009 and PP No. 22 Tahun 2021). It's expected to lectures who directly involved in this workshop can provide education to the public about Protection and Managing Environment (PPLH) based on UU No 32 Tahun 2009 chapter 1 paragraph 2 that systematic and integrated efforts to preserve function and prevent environmental and/or damage include planning, utilization, controlling, maintenance, supervision, and law enforcement
PERANAN KESADARAN HUKUM GENERASI Z DALAM BERINTRAKSI DI MEDIA SOSIAL Dwi Sartika Paramyta
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 5 No 1 (2023): EDISI BULAN JANUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v5i1.2995

Abstract

Media sosial menghilangkan batas ruang dan waktu yang memberi kebebasan berintraksi akan tetapi harus dibatasi dengan peraturan yang dapat mencegah hal-hal yang merugikan orang perorangan ataupun masyarakat secara luas. Generasi Z sebagai pengguna media sosial membutuhkan kesadaran hukum agar terhindar dari dampak negatif. Penelitian ini adalah penelitian yuridis normatif yang menggunakan bahan pustaka atau data sekunder terkait dengan peranan kesadaran hukum bagi generasi Z dalam berintraksi di Media Sosial. Pendekatan yang digunakan adalah pendekatan konseptual dan pendekatan filosofis. Penelitian ini bertujuan mengetahui bagaimana peranan kesadaran hukum bagi generasi Z dalam berintraksi di Media Sosial dan bagaimana faktor-faktor yang mempengaruhi kesadaran hukum bagi Generasi Z dalam berintraksi di media sosial. Hasil penelitian ialah peranan kesadaran hukum bagi Generasi Z dalam berintraksi di Media Sosial adalah sangat penting agar mengoptimalkan pemanfatan media sosial secara positif dan melindungin diri dari efek negatif. Faktor-faktor yang mempengaruhi kesadaran hukum bagi Generasi Z dalam berintraksi di media sosial antara lain pengetahuan tentang ketentuan hukum, pengakuan terhadap ketentuan hukum, penghargaan terhadap ketentuan hukum, pentaatan atau kepatuhan terhadap ketentuan-ketentuan hukum. Hal tersebut akibat faktor internal dan faktor eksternal yang mempengaruhi Generasi Z dalam membentuk, menginternalisasikan dan mengaplikasikan ketentuan hukum sehingga membentuk kesadaran hukum dalam berintraksi di media sosial.
HAK WARIS ANTARA PARA AHLI WARIS YANG BERBEDA AGAMA DENGAN PEWARIS MENURUT HUKUM WARIS ISLAM Paramyta, Dwi Sartika; Alfarisi, Salman
Lex Lectio Law Journal Vol 2, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Hukum Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61715/jlexlectio.v2i1.27

Abstract

AbstractMarriages that have different religions can cause the offspring born from the marriage to follow a different religion. The change of religion of one or more family members can also cause religious differences in marriage. The requirements to be an heir are people who at the time of death have a blood relationship or marital relationship with the testator, are Muslims and are not hindered by law to become heirs. the problem of inheritance rights between heirs of different religions with the testator according to Islamic Inheritance Law. The benefit of this research is an understanding of the inheritance rights between heirs of different religions with the testator according to Islamic inheritance law.This research uses normative legal research methods. The statutory approach is used in this research. In normative legal research, legal materials whether primary, secondary, tertiary, or non-legal are studied through literature study. Indonesian citizens who are Muslims are those who follow Islamic Inheritance Law and the Compilation of Islamic Law. The provisions in Islamic Law and the Compilation of Islamic Law apply and are binding in terms of inheritance. All of these provisions begin with determining heirs based on blood relations (nasabiyah) or marriage (sababiyah). According to the provisions of the Islamic Inheritance Law and the Compilation of Islamic Law above, the determination of inheritance rights for heirs is based on blood relations (nasabiyah), marital relations (sababiyah), or groups of heirs, and is not hindered from inheritance such as slavery, murder, differences in religion or state.The inheritance rights between heirs of different religions and heirs according to Islamic inheritance law are heirs of different religions whose heirs are prohibited from becoming heirs. Heirs of different religions are not counted as heirs because they do not meet the requirements or are blocked as heirs. Another way for heirs of different religions to obtain heirs' inheritance is through a binding will. AbstrakPerkawinan yang memiliki agama berbeda dapat menyebabkan keturunan yang dilahirkan dari pernikahan tersebut menganut agama yang berbeda. Perpindahan agama salah satu atau lebih anggota keluarga juga dapat menyebabkan perbedaan agama dalam perkawinan. , syarat menjadi ahli waris adalah orang yang pada saat meninggal dunia mempunyai hubungan darah atau hubungan perkawinan dengan pewaris, beragama Islam dan tidak terhalang karena hukum untuk menjadi ahli waris.permaslahan mengenai hak waris antara para ahli waris yang berbeda agama dengan pewaris menurut Hukum Waris Islam. Manfaat dari penelitian ini adalah pemahaman tentang hak waris antara para ahli waris yang berbeda agama dengan pewaris menurut hukum waris Islam.Penelitian ini menggunakan metode penelitian hukum normatif. Pendekatan undang-undang digunakan dalam penelitian ini. Dalam penelitian hukum normatif, bahan hukum baik primer, sekunder, tersier, atau non-hukum dipelajari melalui studi pustaka. Warga negara Indonesia yang beragama Islam adalah mereka yang mengikuti Hukum Waris Islam dan Kompilasi Hukum Islam. Ketentuan-ketentuan dalam Hukum Islam dan Kompilasi Hukum Islam berlaku dan mengikat dalam hal waris. Semua ketentuan ini dimulai dengan menentukan ahli waris berdasarkan hubungan darah (nasabiyah) atau perkawinan (sababiyah). Menurut ketentuan Hukum Waris Islam dan Kompilasi Hukum Islam di atas, penentuan hak waris bagi ahli waris berdasarkan hubungan darah (nasabiyah), hubungan perkawinan (sababiyah), atau kelompok ahli waris, dan tidak terhalang dari perwarisan seperti perbudakan, pembunuhan, perbedaan agama atau negara.Hak waris antara ahli waris yang berbeda agama dengan ahli waris menurut hukum waris Islam adalah ahli waris yang berbeda agama yang ahli warisnya dilarang menjadi ahli waris. Ahli waris yang berbeda agama tidak dihitung sebagai ahli waris karena tidak memenuhi syarat atau terhalang sebagai ahli waris. Cara lain bagi ahli waris yang berbeda agama untuk memperoleh warisan ahli waris adalah melalui wasiat yang mengikat.
KEBIJAKAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PERANAN UMKM DALAM PEMBANGUNAN PEREKONOMIAN DAERAH Nasution, M.Y.F. Hafidz; Rasjidi, Ira Thania; Paramyta, Dwi Sartika
Legal Standing : Jurnal Ilmu Hukum Vol 8, No 2 (2024): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i2.9560

Abstract

Regional economic development must be treated as a collaborative process between the government and the people in creating stability and fairness on economic activities. MSMEs as a form of social economic entity holds a vital role both in economic development and regional development. Pursuant to Law No. 20/2008, MSMEs are granted by law various facilities to grow its businesses. On the other hand, Law No. 1/2022 that governs regional taxes and retributions is directly related with MSMEs’ position as the potential source of regional taxes and retributions needed for regional economic development. To date, the implementation of Law No. 1/2022 has not been optimal in supporting MSMEs’ growth as well as increasing MSMEs’ contribution on regional taxes and retributions. This is due to various of social factors which affects the implementation of Law No. 1/2022. Therefore, this research is aimed to analyzed from a socio legal perspective on the current regional taxes and retributions policy against MSMEs’ role in regional economic development. This research is made by using socio legal methodology and qualitatively analyzed. The research results indicates that despite the existence of Law No. 20/2008 and Law No. 1/2022 in providing a firm legal basis, the policy making in regional taxes and retributions budgeting capable of supporting MSMEs’ growth on one hand and increasing MSMEs’ contribution in regional taxes and retributions has yet to be met. Further, limited financial knowledge and awareness of MSMEs’ also caused minimum contribution in the regional economic development via regional taxes and retributions payment.
Land Acquisition Mechanism for Public Interest on Traditional Land: A Study of Rempang Eco City Paramyta, Dwi Sartika; Nadapdap, Gindo; Srikusuma, M. Rohmidhi; Simbolon, Juliana Permata Sari
Jurnal Penelitian Medan Agama MEDAN AGAMA, VOL. 15, NO. 2, DECEMBER 2024
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58836/jpma.v15i2.22870

Abstract

Indonesia, as an agrarian nation, faces the complexities of land management, particularly concerning customary land. The Basic Agrarian Law (UUPA) of 1960 and Law No. 2 of 2012 regulate land acquisition for public purposes. However, their implementation often triggers conflicts among the government, private entities, and indigenous communities. The case of the Rempang Eco City serves as a vivid illustration of such conflicts, highlighting the need to balance development interests with the protection of indigenous community rights. This study employs a normative juridical method with legal and conceptual approaches. Primary, secondary, and tertiary legal materials are analyzed through literature review and documentation. An inductive approach and legal interpretation are applied to understand customary land acquisition in the context of public interest. Customary land rights (hak ulayat) are recognized under the 1945 Constitution and the Basic Agrarian Law (UUPA) of 1960, provided they do not conflict with national interests. The Rempang Eco City case reveals tensions between the recognition of indigenous rights and the demands of national development. An ideal solution must prioritize deliberation, the acknowledgment of indigenous rights, and fair compensation for indigenous communities, adhering to the principles of social justice and sustainable development.The Rempang Eco City project underscores the importance of recognizing indigenous rights in land acquisition processes. Indigenous community participation, transparent consultations, and fair compensation are crucial steps to prevent conflicts. Therefore, a justice-based approach that emphasizes social welfare and human rights protection must take precedence in the process of acquiring customary land for public purposes.
The Copyright Ownership Status of Visual Works Generated by Artificial Intelligence Raiwella, G.P.; Paramyta, Dwi Sartika; Nasution, M.Y.F. Hafidz
Al-Qanun: Jurnal Kajian Sosial dan Hukum Islam Vol 6, No 1 (2025): Al-Qanun: Jurnal Kajian Sosial dan Hukum Islam
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58836/al-qanun.v6i1.24326

Abstract

AI has transformed the way humans interact with computer systems, capable of processing complex data and generating new content such as high-quality images. Generative AI (GAI) creates content through descriptive commands, but it presents legal challenges, especially in copyright. The 2014 Copyright Law is unclear in regulating AI-generated works, creating uncertainty about copyright ownership and originality. This research analyzes legal gaps and provides recommendations regarding the copyright ownership status of generative AI works. This study uses a normative legal method with a legal framework approach to analyze relevant regulations. Legal sources are divided into three categories: primary (laws and regulations), secondary (doctrines, scholarly articles), and tertiary (legal dictionaries). Legal materials are collected through library research for further analysis, followed by systematic selection and classification, then analyzed to draw conclusions. Intellectual Property in Indonesia regulates copyrights on works, including those generated by AI. Although AI can create works, it challenges the human creation definition in Law No. 28 of 2014. Legal challenges arise regarding who holds the copyright: the developer, the user, or the AI, requiring a more adaptive legal framework to accommodate works generated by this technology. This research highlights copyright challenges in Indonesia related to AI works that do not meet originality and creativity criteria. There is a need for the development of an adaptive legal framework to protect intellectual property and encourage innovation. This issue requires in-depth approaches from various disciplines to align the law with advancements in digital technology.
KEBIJAKAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PERANAN UMKM DALAM PEMBANGUNAN PEREKONOMIAN DAERAH Nasution, M.Y.F. Hafidz; Rasjidi, Ira Thania; Paramyta, Dwi Sartika
Legal Standing : Jurnal Ilmu Hukum Vol. 8 No. 2 (2024): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i2.9560

Abstract

Regional economic development must be treated as a collaborative process between the government and the people in creating stability and fairness on economic activities. MSMEs as a form of social economic entity holds a vital role both in economic development and regional development. Pursuant to Law No. 20/2008, MSMEs are granted by law various facilities to grow its businesses. On the other hand, Law No. 1/2022 that governs regional taxes and retributions is directly related with MSMEs’ position as the potential source of regional taxes and retributions needed for regional economic development. To date, the implementation of Law No. 1/2022 has not been optimal in supporting MSMEs’ growth as well as increasing MSMEs’ contribution on regional taxes and retributions. This is due to various of social factors which affects the implementation of Law No. 1/2022. Therefore, this research is aimed to analyzed from a socio legal perspective on the current regional taxes and retributions policy against MSMEs’ role in regional economic development. This research is made by using socio legal methodology and qualitatively analyzed. The research results indicates that despite the existence of Law No. 20/2008 and Law No. 1/2022 in providing a firm legal basis, the policy making in regional taxes and retributions budgeting capable of supporting MSMEs’ growth on one hand and increasing MSMEs’ contribution in regional taxes and retributions has yet to be met. Further, limited financial knowledge and awareness of MSMEs’ also caused minimum contribution in the regional economic development via regional taxes and retributions payment.
Analysis of Legal Protection Regarding the Fulfillment of Copyright Owners' Royalty Rights Amelia Anggriany Siswoyo; Dwi Sartika Paramyta; M. Rohmidhi Srikusuma; G.P. Raiwella; Yuli Grace
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1731

Abstract

Legal protection for the fulfillment of royalty rights is an important part in guaranteeing the economic rights of creators and/or copyright holders for the commercial use of works. Although Indonesia has Law Number 28 of 2014 concerning Copyright, Government Regulation Number 56 of 2021 concerning Management of Song and/or Music Copyright Royalties, and Regulation of the Minister of Law Number 27 of 2025, the implementation of the fulfillment of royalty rights still faces various obstacles, such as the less than optimal transparency of royalty management, weak coordination between the Collective Management Institution (LMK) and the National Collective Management Institution (LMKN), inaccurate data collection systems for the use of works, and low compliance of commercial users in fulfilling royalty payment obligations. This study aims to analyze the forms of legal protection for the fulfillment of royalty rights, the mechanism for withdrawal, collection, and distribution of royalties, as well as obstacles and efforts to optimize legal protection so that the fulfillment of royalty rights can be implemented effectively. The study uses a normative legal research method with a statutory and conceptual approach, through a literature study of primary, secondary, and tertiary legal materials analyzed descriptively and qualitatively. The research results indicate that normatively, regulations regarding royalty protection have provided legal certainty through preventive and repressive measures. However, the effectiveness of their implementation is still influenced by the quality of institutional governance, transparency of royalty distribution, integration of song usage data systems, and the level of public legal awareness. Therefore, strengthening inter-institutional coordination, digitizing the royalty management system, increasing transparency and accountability, and ongoing outreach are needed to achieve effective, transparent, and equitable legal protection for creators and copyright holders.
Co-Authors Amelia Anggriany Siswoyo G.P. Raiwella Gindo Nadadap Ira Thania Rasjidi, Ira Thania M. Rohmidhi Srikusuma M.Y.F. Hafidz Nasution Maya Puspita Ningrum Neri Arisuma Raiwella, G.P. Salman Alfarisi Salman Alfarisi Simbolon, Juliana Permata Sari Srikusuma, M. Rohmidhi Yuli Grace