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All Journal Jurnal Ilmiah Dunia Hukum TATOHI: Jurnal Ilmu Hukum PAMALI: Pattimura Magister Law Review AIWADTHU: Jurnal Pengabdian Hukum LUTUR Law Journal PATTIMURA Law Study Review SASI
Sarah Selfina Kuahaty
Faculty Of Law Pattimura University, Ambon
Law, Crime, Criminology & Criminal Justice

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Pemenuhan Hak Asasi Manusia Atas Bangunan Dengan Kontrak Built, Operate And Transfer Sarah Selfina Kuahaty
SASI Vol 23, No 2 (2017): Volume 23 Nomor 2, Juli - Desember 2017
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v23i2.102

Abstract

One of the goals of the state as mandated by the Constitution NRI Year 1945 is to promote the general welfare. As mandated by the constitution, the government is obliged to meet the objectives of the country. In addition Article 28 paragraph 1 of the Constitution NRI 1945 also gives the right to every person to live in physical and spiritual prosperity, as a human right. One form of the welfare of society is the availability of infrastructure and facilities to support each activity. The realization of infrastructure facilities such example is building. On one hand the government does not have the funds to provide the building, but the government owns the land. Therefore, the government can invite investors and cooperation for the procurement of the building by using the System Build, Operate and Transfer
Optimization of Land Certificates Through Tax Settlement in the PTSL Program in Central Maluku Roulinta Y Sinaga; Sarah Selfina Kuahaty; Sri Rumada Sihite; Risqi Mumpuni Dyastuti; Teng Berlianty
Jurnal Ilmiah Dunia Hukum VOLUME 10 ISSUE 1 OCTOBER 2025
Publisher : PDIH Untag Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jidh.v0i0.5897

Abstract

This study analyzes the effectiveness of these mechanisms in supporting land certification optimization in Central Maluku Regency. Using an empirical juridical approach, the research combines legal analysis with field data from interviews and document studies. Findings indicate that obstacles to tax settlement include unclear tax calculations, limited public understanding of taxes beyond Land and Building Tax (PBB), low-income community conditions, difficulties with online payments, and discrepancies between tax data and SPPT. Despite these challenges, PPh and BPHTB settlement can be carried out through two main mechanisms: payment at the Tax Office (KPP) or the Regional Revenue Office (Dispenda) according to applicable formulas. Once taxes are validated and registered at the land office, land certificates can be issued and utilized for economic purposes. Beyond serving as proof of ownership, land certificates can act as collateral for financing, enabling owners to improve productivity and access economic opportunities. Overall, land certification not only provides individual benefits but also contributes to economic stability and sustainable development.
Co-Authors Arham Rays Tuanaya Arifin Rappe Balik, Agustina Barzah Latupono Barzah Latupono Bayu Sapto Aji Dominggus Pier Usmany Fernando Tantaru Fivanti Filberth Khoemarga Hapsa Marasabessy Hijriyanti Hijriyanti Huberth Adam Mainake Irawati Rommer Jenny Kristiana Matuankotta Jihan Ainun Mardian Septyawati Jihan Maisarah Julian Marsel Kaisiry Maichel Lesnussa Marselo Valentino Geovani Pariela Martha Elizabeth Sutrahitu Merry Tjoanda Merry Tjoanda Nila Juwita Mahulette Priescillia Mariana Palapessy Renita Putri Kartika Reawaruw Revandio Hendruno Moenandar Risqi Mumpuni Dyastuti Ronald Fadly Sopamena Ronald Fadly Sopamena Ronald Saija Rory Jeff Akyuwen Roulinta Y Sinaga Sabri Fataruba Semuel Willem Simaela Sri Rumada Sihite Teng Berlianty Teng Berlianty Teng Berlianty Theresia Loize Pesulima Theresia Louize Pesulima Theresia Louize Pesulima Wellastry Yamin Yoseph Batlolona Yosia Hetharie Yunus Hitipeuw