Articles
NOTARY LEGALITY AS AN AUTHENTIC DICTION IN TERMS OF PHYSICALLY DISABLED BASED ON LAW OF POSITION NOTARY
Ida Ayu Ratna Kumala;
Ni Luh Made Mahendrawati;
I Nyoman Alit Puspadma
NOTARIIL Jurnal Kenotariatan Vol. 6 No. 1 (2021)
Publisher : Warmadewa Press
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DOI: 10.22225/jn.6.1.3608.53-57
An authentic deed can be perfect proof that must be signed by the parties. It becomes a problem when one or all of those who are obliged to sign or put fingerprints, but have a total disability of the hand or fingers (physically disabled) so that the person concerned is not able to sign or fingerprint. There is a norm in relation to a person with disabilities to make a deed before a notary. The purpose of this study is to find out the procedure for ratifying a notary deed in terms of hearing-impaired persons and the legal strength of a notary deed in terms of disabled persons. This study uses normative legal methods. The results of this study indicated that the stipulation of Article 44 of UUJNP makes it possible for persons with disabilities not to sign the deed, then at the end of the deed it is explained about a situation where the applicant is unable to sign the deed and therefore uses other forms of endorsement by writing by mouth and affidavit. The deed made by the person with disabilities is an authentic deed because the provisions of Article 44 UUJNP can be a substitute for signatures, so the notary deed made by persons with disabilities can function as evidence and are equipped with an affidavit. There is a need for a written rule that states clearly about the procedures for dealing with persons with disabilities in making a deed for the use of affidavit.
QUALIFICATION OF THE PRUDENCE PRINCIPLE OF NOTARY ON IMPLEMENT THE POSITION BASED ON ACT OF NOTARY POSITION
Elisabeth Ayustina Putri Korassa Sonbai;
Ni Luh Made Mahendrawati;
Ida Bagus Agung Putra Santika
NOTARIIL Jurnal Kenotariatan Vol. 7 No. 1 (2022)
Publisher : Warmadewa Press
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DOI: 10.22225/jn.7.1.2022.32-38
The purpose of this research is to examine and analyze clearly the scope of the Notary prudence principle on implement his/her position so that definitive or limitative limits are found regarding the Notary prudence principle on implement his/her position. The method used is normative legal research. Data collected through basic regulations, laws and regulations, and legal norm. The theories applied such as the theory of legal protection, the theory of legal certainty, and the theory of responsibility. The results of this research indicate that Article 16 paragraph (1) letters a and m describe the implementation of the Notary position, while the provisions of Article 17 instruct the Notary on implement his/her position to stay away from all prohibitions that are not allowed to be carried out in carrying out his duties, one of which is in the form of doing other job that are contrary to religious norms, decency or propriety that can affect the honor and dignity of the position of a Notary. The provisions of UUJN jo. UUJN-P in particular the provisions of Article 16 paragraph (1) letter a as a violation of the fulfillment of the prudence principle and an administrative violation. Thus, as a Notary, it is advisable to comply more with all the provisions of the UUJN jo. UUJN-P, is careful, thorough and thorough in administering the deed, in order to eliminate the bad intentions of those who deliberately blame and place the Notary as committing an unlawful act, both civil and penal.
THE APPLICABILITY OF ARTICLE 91 SUBSECTION (1) OF LAW NUMBER 28 OF 2009 ON REGIONAL TAXES AND LEVIES CONCERNING THE AUTHENTICITY OF A DEED
I Gede Edy Korneawan;
Ni Luh Made Mahendrawati;
I Nyoman Alit Puspadma
NOTARIIL Jurnal Kenotariatan Vol. 8 No. 2 (2023)
Publisher : Warmadewa Press
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DOI: 10.22225/jn.8.2.2023.92-97
The Law Number 28 of 2009 on Regional Taxes and Levies creates a conflict: Article 90 says taxes are due when the deed is signed, while Article 91 requires proof of tax payment before the deed can be signed by the Land Deed Official/Notary. This study aims to examine the requirements for drawing up an Authentic Deed in order to have a legal force as solid proof and to examine the legal protection for the community upon the enactment of Article 91 subsection (1) of Law Number 28 of 2009. This study is normative legal research using a statutory and conceptual approach. The legal materials are collected using the document study technique and analyzed using a descriptive method, legal interpretation, and argumentum per analogiam (Legal Analogy). The results of this study indicated that an Authentic Deed is a solid proof comprising head, body and closing of the deed. That deed shall provide certainty on the date of drawing up and signing the deed in order to provide legal certainty. The payment of the Duties on Acquisition of Rights on Land and/or Buildings is not a prerequisite for drawing up an Authentic Deed. The payment may be made after the Notary Deed is ratified and before it is registered to the Land Office by the Land Deed Official. If the Authentic Deed has not been signed or ratified by the Land Deed Official, the transfer of land rights would not happen as there is no written evidence which can protect the buyer.
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
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DOI: 10.22225/jhp.6.1.2019.42-51
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.
Legal Protection of Brand Rights Holders for Brands Counterfeiting in E-Commerce in Indonesia
Gede Angga Prawirayuda;
I Nyoman Putu Budiartha;
Ni Luh Made Mahendrawati
Jurnal Hukum Prasada Vol. 7 No. 2 (2020): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.7.2.2020.96-101
The most detrimental thing is the use of domain names on internet networks that often use company name, brand and services without permission from the brand owner. The position of the brand is very important in the world of advertising and marketing. That happens because consumers in choosing a product related to the reputation of a brand, based on a sense of trust in the experience in using products with that brand. Aside from being a differentiator of a product with other products, a brand is also a valuable and commercial asset that has moral rights and economic rights. This study aims to analyse the preventive and repressive legal protection of trademark rights holders in e-commerce transactions. This research was conducted using the normative legal research method. The results of this study indicate that the preventive legal protection of trademark rights holders in e-commerce transactions is to register the trademark. The emphasis on preventive protection in this research is related to guarantees of the exercise of rights for brand rights holders in e-commerce transactions. That the presence of the government by drafting the Electronic Commerce Act and conducting socialization related to the legal protection of the parties in e-commerce is expected to be able to provide legal certainty of legal protection. Repressive legal protection in resolving trademark disputes is expected to create a guarantee for the enforcement of the rights of registered trademark rights holders in e-commerce transactions. Settlement of trademark disputes in e-commerce transactions can be done in 2 (two) ways, namely litigation and non-litigation.
Legal Protection of Debtor in Credit Settlement with Fiduciary Guarantee
I Gede Raka Ramanda;
Made Wiryani;
Ni Luh Mahendrawati
Jurnal Hukum Prasada Vol. 8 No. 2 (2021): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.8.2.2021.101-106
This research is based on the provisions of law No. 42 of 1999 on fiduciary, in particular in article 34, and the provisions of article 27 paragraph 3 regulation of the Financial Services Authority No. 33/POJK. 03/2018. There is a conflict of norms between debtors and creditors. The purpose of this study is to find out the legal consequences for debtors who have been voluntarily submitted to the creditor for a voluntary warranty and to find out the legal protection of a debtor who is in good faith hand over a fiduciary guarantee. The theory used in analyzing data is the theory of the Norms (Stufenbau Theorie), the theory of legal certainty and the legal protection theory. Meanwhile, the method used is normative research with a statutory approach. The result of this study showed that Financial Services Authority Regulation Number 33 /Pojk.03/2018 Regarding Quality of Earning Assets and Formation of Allowance for Earning Assets of Rural Credit Banks, regulating the issue of Collateral Foreclosed can be overridden or become not valid, or at least a material test by the Supreme Court. If violated, it results in being null and void. Furthermore, based on legal protection theory, that Article 15 paragraph (2) of Law Number 42 Year 1999 does not provide legal certainty and justice for debtors.
Implementation of Denpasar Mayor’s Regulation Number 15 of 2020 on the Return BPHTB by Badan Pendapatan Daerah due to Cancellation of Sale and Purchase Agreement
Putu Ayu Sriasih Wesna;
I Kadek Wahyu Fajar Sutoya;
Luh Made Mahendrawati
Journal Equity of Law and Governance Vol. 2 No. 2
Publisher : Warmadewa Press
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DOI: 10.22225/elg.2.2.5862.94-102
In the case of a land sale and purchase agreement carried out by both parties, it often creates problems when the agreement is canceled, in this case it is canceled or null and void because of the unfulfilled conditions of the validity of an agreement so that BPHTB that has been paid as a result of the agreement will be submitted for cancellation by the parties or intermediaries, in this case a notary. The research method used is empirical legal research. The analysis used is descriptive analysis, namely the data that has been collected is processed to formulate the research conclusions. Then the research data were analyzed in depth. Based on the results of the research that the legal consequence of the cancellation of the sale and purchase agreement against the BPHTB that has been paid is that it can be returned but must include a valid cancellation deed from a notary, this is used to be taken into consideration as the basis for returning the BPHTB that has been paid Then the BPHTB that has been paid will be returned. Then the basis for considering the return of BPHTB by the Denpasar City Regional Revenue Agency against the cancellation of the land sale and purchase agreement is the completeness of the documents attached to the application in accordance with the Mayor of Denpasar City No. 13 of 2020 as strong evidence that the agreement is legally accompanied by the reasons that have been in the cancellation of the sale and purchase agreement.
Tanggung Jawab Pelaku Usaha Maskapai Penerbangan atas Penundaan Pembayaran Dana Refund
Dinda Aurelia Danian;
Ni Luh Made Mahendrawati;
Ida Ayu Putu Widiati
Jurnal Konstruksi Hukum Vol. 2 No. 1 (2021): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press
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DOI: 10.22225/jkh.2.1.2962.24-31
Competition encourages companies to provide attractive offers such as promo ticket prices to giving free seats. However, many airline companies, who only want to achieve their profit targets, are willing to put aside their responsibilities and consumer rights; one of which is the delay of a flight ticket refund due to the cancellation of the flight by the airline unilaterally. This study aims to determine the form of legal protection for consumers who experience delays in paying Refund funds by airlines and to find out the forms of airline responsibility for Refund funds and settlement efforts in case of disputes. This type of research is normative juridical with a statutory approach presented in the form of legal interpretation. The results showed that the cancellation of flight schedules by airlines was not regulated in Law No. 1 of 2009 concerning Aviation, but the provisions can be seen in the Minister of Transportation Regulation Number 77 of 2011 Article 12 paragraphs 1 and 2. Permenhub Number 185 of 2015 also regulates the period of ticket refunds. Refunds can also be added with other compensation as well as Article 1453 of the Civil Code. The time period for the refund process by airlines is generally in accordance with the Regulation of the Minister of Transportation Number 185 of 2015. Settlement of consumer disputes can be done by 1) Direct compensation for losses; 2) Through BPSK by means of mediation, conciliation and arbitration; 3) Settlement of consumer disputes through litigation.
Tanggung Jawab Pihak Asuransi Terhadap Perjanjian Kredit Bank Dalam Hal Debitur Meninggal Dunia
Ni Putu Purnama Wati;
Ni Luh Made Mahendrawati;
Desak Gde Dwi Arini
Jurnal Konstruksi Hukum Vol. 2 No. 1 (2021): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press
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DOI: 10.22225/jkh.2.1.2996.196-201
Credit agreements are usually accompanied by a collateral agreement and an insurance agreement. This insurance agreement is a means of transferring risk for the bank, especially life insurance in the event of a debtor's death, besides credit can also fall to the heirs if the debtor dies before paying off the remaining credit. This study aims to analyze the legal consequences of the Bank's Credit Agreement in the event that the Debtor dies and to find out the responsibility of the Insurance Party for the Bank's Credit Agreement in the event the Debtor dies. This study uses a normative research method with a statutory approach and a conceptual approach. The results show that the legal consequence of the credit agreement in the event that the debtor dies, there are two possibilities, namely that the credit goes to the heirs as regulated in article 833 of the Civil Code (Burgerlijk Wetboek) or the guarantee is executed by the bank, and the second possibility is that the credit is written off due to a life insurance clause or a life insurance agreement with a banker's clause, which means that the insurance company must be responsible for paying off the remaining debts of the debtor who died according to the terms and conditions of the policy, otherwise the interested party can file a summons to sue the insurance company. From this, the conclusion is that the parties must fully understand the contents of the credit agreement made, so that later if this risk occurs, there will be clarity on the payment of the debtor's remaining debt.
Perlindungan Hukum terhadap Konsumen dalam Peredaran Barang yang Diproduksi Tidak Sesuai dengan Label
I Nyoman Gallan Tri Prasuta Purwanta;
Ni Luh Made Mahendrawati;
Ni Made Puspasutari Ujianti
Jurnal Konstruksi Hukum Vol. 2 No. 2 (2021): Jurnal Konstruksi Hukum
Publisher : Warmadewa Press
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DOI: 10.22225/jkh.2.2.3260.384-389
In this era, the growth of the goods and services industry has had a positive impact. One of the positive impacts is providing sufficient quantity and higher quality demand, as well as there are a lot of alternative choices for consumers to meet their needs. On the other hand, there are also negative impacts, namely the use of technology and the impact of business behavior due to increased competition which has an impact on the consumer community. This study aims to determine whether business actors are responsible for consumer losses related to goods that are not produced in accordance with the label, and to find out what legal sanctions have been imposed on business actors for violations due to inappropriate labels and manufactured goods. This type of research is normative legal research. The results show that the responsibility of commercial actors is related to the mismatch between the label and the goods produced, namely compensation for damage, pollution, and consumption of goods or services. Then, legal sanctions can be imposed for violations of business actors, including imprisonment for a maximum of 5 (five) years or a maximum fine of Rp. 2 billion. Thus, it can be concluded that business actors can be held accountable for the incompatibility of labels with goods that have been produced, and if the violation is too detrimental to consumers, they can be prosecuted in accordance with applicable laws and regulations.