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CRIMINAL RESPONSIBILITY OF BUSINESS ACTORS FOR ILLEGAL MINING CRIMINAL ACTS Makmudin, Makmudin; Purnawan, Amin
Jurnal Hukum Khaira Ummah Vol 19, No 1 (2024): March 2024
Publisher : UNISSULA Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jhku.v19i1.1868

Abstract

The purpose of this study is to determine and analyze the criminal liability of business actors for illegal mining crimes. To determine and analyze the weaknesses of criminal liability of business actors for illegal mining crimes. To overcome and analyze the criminal liability of business actors for illegal mining crimes in the future. The method used by the researcher is a normative legal approach and the specifications in this study are descriptive-analytical. The data sources in this study are secondary data obtained from literature studies. Data are analyzed qualitatively. Based on the results of the study that Based on the descriptions that the author has put forward in the discussion chapter, the author concludes that the criminal liability of business actors for illegal mining crimes is with civil sanctions and also administrative sanctions by revoking business licenses. The weakness of criminal liability of business actors for illegal mining crimes is the difficulty of proving the element of error. This is because the subject of corporate law is different from humans who have reason and thoughts. Criminal liability of business actors for illegal mining crimes in the future is regulated in Article 158 of Law Number 3 of 2020, mining business actors without IUP can be sentenced to a maximum of 10 years in prison and a maximum fine of IDR 10 billion. The application of strict and appropriate criminal sanctions can be an effort to prevent illegal mining in the future.
Reconstruction of the Regulation for the Execution of State-Owned Enterprises (BUMN) Persero Declared Bankruptcy Based on the Values of Justice Wibowo, Moh. Bekti; Mashadurohatun, Anis; Purnawan, Amin
Indonesian Journal of Advanced Research Vol. 4 No. 6 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i6.14679

Abstract

This study aims to analyze the implementation of the execution of SOEs in the form of Persero that were declared bankrupt, identify weaknesses in existing regulations, and reconstruct these regulations based on the value of justice. Using the constructivism paradigm with a socio-legal research approach, this study is descriptive and uses secondary data. The results of the study show that the execution regulations for bankrupt Persero SOEs still have fundamental weaknesses in terms of substance, structure, and legal culture, especially related to the protection of state assets and legal certainty. It was found that there was a disharmony between the Bankruptcy Law and a number of other laws. Therefore, a regulatory reconstruction based on the value of justice is needed to ensure the protection of state assets and legal certainty in the bankruptcy of Persero SOEs that carry out public functions.
Effectiveness of the Implementation of the Law on General Provisions and Tax Procedures Related to the Authority of Investigators in Tax Crimes Rizki, Pebriana; Purnawan, Amin
Jurnal Hukum Khaira Ummah Vol 20, No 2 (2025): June 2025
Publisher : UNISSULA Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jhku.v20i2.46179

Abstract

Article 23A of the Constitution of the Republic of Indonesia clearly stipulates that "Taxes and other compulsory levies for state needs are regulated by law." This is the basis that the state is given the authority to carry out compulsory levies but is also limited in that such actions must be regulated in fair and non-arbitrary legal arrangements, so that society does not consider the state to be a thief because it takes people's wealth without the owner's consent. Descriptive research focuses on actual problems and researchers try to synthesize events and incidents that are the center of attention without giving special treatment to the event. Criminal law in criminal acts in the field of taxation has its own specificity, because it needs to be adjusted to the purpose of tax law to put as much money as possible into the state treasury. One of the specific things in criminal acts in the field of taxation is the provisions for investigating criminal acts in the field of taxation carried out by the PPNS of the Directorate General of Taxes. Special arrangements for investigators in criminal acts in the field of taxation are not free from problems, both miscoordination with other law enforcement officers, and the many abuses of absolute investigative authority, which involve criminal acts of corruption in taxation. This encourages renewal in the arrangements investigators of criminal acts in the field of taxation need to be renewed while maintaining the principle of putting as much money as possible into the state treasury.
Implementation of the Principle of Caution by Land Deed Officials in Making Deeds to Prevent Land Disputes in North Sulawesi Province Bin Syeban, Salim Filza Taufiq; Purnawan, Amin
Jurnal Konstatering Vol 4, No 2 (2025): April 2025
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

Abstract.The purpose of this study is to determine and analyze the application of the principle of caution of Land Deed Officials in making deeds to prevent land disputes and to determine and analyze the responsibility of Land Deed Officials who do not apply the principle of caution in making deeds. The method used by the researcher is empirical juridical with an empirical approach. The specifications of this study are descriptive analytical. The types of data used are primary data sourced from field studies and secondary data sourced from materials obtained from literature studies. Based on the results of the study that: 1) Land Deed Officials in North Sulawesi apply the principle of caution in making deeds to prevent land disputes as mandated by Government Regulation Number 37 of 1998 as amended by Government Regulation Number 24 of 2016 concerning Land Deed Officials and its implementing regulations. Among the implementation of the principle of caution carried out by PPAT are: first, reading and explaining the contents of the deed to the parties, second, not making a deed for himself and his family, third, carrying out the obligation to check the conformity/validity of the certificate and other records at the Land Office and fourth, rejecting the making of a deed that is not based on formal data. 2) The responsibility of the Land Deed Making Officer who does not implement the principle of caution in making a deed is ethical/moral responsibility and legal responsibility. Legal responsibility is divided into civil responsibility, criminal responsibility and administrative responsibility.Keywords: Land Deed Makers; Legal Accountability; Principle of Prudence; Officials.
Implementation of Land Registration Policy Complete Systematic in Realizing Legal Certainty for Rights Holders in Kendal Regency Akbar, Ahmad Faiz; Purnawan, Amin
Jurnal Konstatering Vol 3, No 4 (2024): October 2024
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

This study discusses the Implementation of the Complete Systematic Land Registration Policy (PTSL) in realizing legal certainty for rights holders in Kendal Regency. PTSL aims to provide legal guarantees for land ownership rights through systematic and integrated land registration. This study uses an empirical legal approach to analyze how PTSL is implemented and the obstacles faced in Kendal Regency. The results of the study indicate that the implementation of PTSL is hampered by limited human resources, minimal budget, and low public awareness of the importance of land certification. These obstacles have the potential to hinder the achievement of PTSL goals, namely creating justice, benefits, and legal certainty for all land owners in Kendal Regency. In the analysis using the theory of legal objectives, the implementation of PTSL is expected to be able to answer the community's need for legal certainty and encourage welfare through more productive use of land assets. Using Talcott Parsons' Structural Functionalism theory, this study also found that PTSL plays an important role in maintaining social stability by strengthening integration between the government, village officials, and the community. Recommended solutions include increasing socialization to the community about the benefits of land certification, increasing budget allocations, and increasing human resource capacity to support the smooth implementation of PTSL.
Roles and Responsibilities of a Notary in Drawing up a Deed of Amendment to the Articles of Association of a Limited Liability Company Hariyanti, Agus Fitri; Purnawan, Amin
Jurnal Konstatering Vol 1, No 4 (2022): October 2022
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

This study aims to analyze: 1) The role of a notary in making a notarial deed regarding for amending the articles of association of a limited liability company. 2) The responsibility of a notary in making a notarial deed regarding the procedure for amending the articles of association of a limited liability company. The approach method in this research is a sociological juridical approach. The research specifications used are analytical descriptive research. Types of data using primary data and secondary data. Data collection by interview method and literature study. The data analysis method used is qualitative analysis. The results of the study concluded: 1) The role of the notary in making a notarial deed regarding the procedure for amending the articles of association of a limited liability company, namely making an application for amending the articles of association electronically through SABH by completing supporting documents obtained from the General Meeting of Shareholders (GMS). The procedure for amending the articles of association must be carried out in accordance with the provisions in Act No. 40 of 2007 concerning Limited Liability Companies and Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 21 of 2021 concerning Requirements and Procedures for Registration of Establishment, Change and Dissolution of Limited Liability Company Legal Entities. 2). The responsibility of a notary in making a notarial deed regarding the procedure for amending the articles of association of a limited liability company is to be responsible for reporting to the Minister as stated in Article 10 Jo. Article 12 Permenkumham Number 21 of 2021. A Notary who is negligent or intentionally does not report changes to company data to the Minister and or does not submit related documents to appearers for the benefit of the PT, can cause harm to the PT so that the Notary concerned can be deemed to have committed an unlawful act and violated the code Notary ethics.
Problematics of Legal Kincrease in The Sale Value of Taxable Objects - Land and Building Tax (NJOP-PBB) on The Process of Transfer of Land Rights at The Office of The Land Deed Official in Blora Regency Mar’ah, Nurul; Purnawan, Amin
TABELLIUS: Journal of Law Vol 3, No 1 (2025): March 2025
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

Abstract. The purpose of this study is to determine and analyze the impact of the increase in the Taxable Object Sales Value - Land and Building Tax (NJOP - PBB) on the process of transferring land rights at the Notary's Office - Land Deed Making Official (PPAT), to determine the obstacles and efforts made related to the increase in the Taxable Object Sales Value - Land and Building Tax (NJOP - PBB) on the process of transferring land rights at the Notary's Office - Land Deed Making Official (PPAT). The approach method in this study is the sociological juridical approach, namely an approach that emphasizes research that aims to obtain legal knowledge empirically by going directly to the object. The data used are primary and secondary data obtained through interviews and literature studies, while the data analysis method is carried out by qualitative analysis. The results of the study concluded that the Increase in the Taxable Object Sales Value - Land and Building Tax (NJOP - PBB) certainly affects the process of transferring land rights, because it is not uncommon for the transaction value submitted by taxpayers to be considered inappropriate by tax officers, so it is not uncommon for tax officers in the verification / validation process, to request that the transaction value be changed and adjusted according to the tax officer's assessment. The tax value that must be paid is very high, the taxable object sales value (NJOP) also always increases every year so that with the increasing taxable object sales value (NJOP), the tax that must be paid is the estimated value determined by the Regional Revenue, Financial Management and Asset Agency (BPPKAD) Office exceeds the original sale and purchase value so that the applicants feel very reluctant, so the local government must take concrete steps and appropriate solutions related to future policies.Keywords: Problems; Njop-PBB; PPAT.
Legal Consequences of the Responsibility of Land Deed Officials (PPAT) in Verifying Seller and Buyer Taxes for Transfer of Land Rights in Semarang Regency Alifati, Izta Aulia; Purnawan, Amin
TABELLIUS: Journal of Law Vol 3, No 3 (2025): September 2025
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

Abstract. This study aims to reveal the extent of the responsibility of the Land Deed Official (PPAT) in the context of the PPAT's accountability in verifying the seller's and buyer's taxes on the transfer of land rights, as well as the legal consequences of the PPAT's accountability in verifying the seller's and buyer's taxes on the transfer of land rights if the tax payment value differs from the selling price. This type of research is a sociological juridical legal research. The results show that the PPAT has a legal obligation to verify the accuracy of the Income Tax (PPh) and Land and Building Acquisition Fee (BPHTB) payment data before signing the deed of transfer of rights. If there is a difference in the value between the tax payment and the selling price, the PPAT remains administratively and morally responsible to ensure that the data is in accordance with the actual transaction. The legal consequences that arise can be the cancellation of the deed, administrative sanctions against the PPAT, or losses to the state due to potential reductions in tax revenue. Keywords: Land Deed Official; Legal Responsibility; Tax Verification; Transfer of Land Rights. 
Legal Review of the Obligation to Install Boundary Signs For Land Rights Owners Husin, M.; Purnawan, Amin
Jurnal Hukum Khaira Ummah Vol 20, No 4 (2025): December 2025
Publisher : UNISSULA Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jhku.v20i4.49501

Abstract

The background of this thesis is that land is a very basic human need. Humans live and carry out activities on land so that at all times humans are always in contact with land. It can be said that almost all human life activities, both directly and indirectly, always require land. Land is so important for human life, that everyone will always try to own and control it. With this, it can give rise to land disputes in society. Land registration is carried out according to the provisions stipulated in Government Regulation Number 24 of 1997 concerning Land Registration. In this thesis the author raises the following problems: how is the obligation to install boundary markers for land owners based on Government Regulation Number 24 of 1997 concerning Land Registration, the factors causing land owners to not install boundary markers and the legal consequences that arise if the installation of boundary markers for land owners is not carried out. The method used in this research is the sociological juridical method, namely legal research conducted by only examining library materials or secondary data. Sources of legal materials, namely data obtained from library materials by reading and reviewing library materials. The installation of boundary markers is carried out by the applicant after obtaining the consent of the adjacent owner. The installation of boundary markers and their maintenance are the responsibility of the applicant. The legal theories used in this study are the theory of legal responsibility and the theory of legal certainty. Factors causing landowners not to install land boundary markers: lack of understanding, costs, difficulty in access, legal uncertainty, cultural and traditional factors, disagreements with other landowners, lack of socialization, technical difficulties, no proof of legal ownership, negligence or irresponsibility. The legal consequences that arise if the installation of boundary markers is not carried out for landowners are: the emergence of land boundary disputes, legal uncertainty, weakening of evidence, difficulty in re-measurement, the risk of land grabbing and administrative obstacles. In Islam, grabbing land belonging to another person or group of people, or taking it in ways that are not justified by religion, law and community norms, including injustice, which needs to be resolved fairly and in relation to the rights of fellow human beings.
Legal Impact of the Division of Joint Rights to Land on the Obligation To Pay Land and Building Rights Acquisition Fees (Bphtb) Widya Anugrah, Valentin; Purnawan, Amin
Sultan Agung Notary Law Review Vol 7, No 4 (2025): December 2025
Publisher : Program Studi Master of Notary Law (S2), Faculty of Law, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.7.4.368-380

Abstract

The Deed of Joint Ownership Distribution (APHB) in relation to the obligation to pay the Duty on the Acquisition of Land and Building Rights (BPHTB) is a crucial issue in Indonesia's land and taxation law practice. Juridically, the APHB is declarative in nature because it merely confirms the division of jointly owned property without creating new ownership rights. However, in practice, regional governments interpret the APHB differently when determining whether it is subject to BPHTB or not. This inconsistency has created legal uncertainty and inequality among citizens, as the tax burden imposed is often disproportionate to the legal benefits received. Therefore, a clear and harmonized legal framework is necessary to ensure that the application of BPHTB to APHB is consistent with the principles of legal certainty and justice. This research employs a normative legal research method using the statutory approach, conceptual approach, and case approach. The legal materials used consist of primary legal materials such as statutory regulations and court decisions, secondary legal materials such as literature and academic journals, and tertiary legal materials such as legal dictionaries. The data were analyzed descriptively and analytically by applying two main theories as analytical tools, namely Gustav Radbruch's Theory of Legal Certainty and Aristotle's Theory of Justice. The study reveals that an APHB without compensation does not create a new legal right and therefore should not be subject to BPHTB, whereas an APHB involving compensation constitutes a new legal acquisition and is thus taxable, as affirmed by the contitutional court No. 117/PUU-XXI/2023. However, the absence of explicit regulation in Law No. 28 of 2009 on Regional Taxes and Levies has led to disharmony and inconsistent implementation among regions. Based on Radbruch's theory, this situation indicates a lack of legal certainty; while from Aristotle's perspective, the imposition of BPHTB without any economic gain violates the principle of distributive justice. Therefore, harmonization between the Ministry of Finance and the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) is urgently needed to ensure fair, proportional, and consistent legal enforcement that provides both justice and certainty for society.