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Legal Status Of Joint Land Ownership Rights In International Mixed Marriage Regimes Elisabeth Sanam; I Made Suwitra; I Wayan Rideng
Protection: Journal Of Land And Environmental Law Vol. 5 No. 1 (2026): Protection: Journal Of Land And Environmental Law. (July – October 2026)-In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/pjlel.v5i1.1966

Abstract

This research aims to analyze the legal status of land ownership rights acquired during international mixed marriages as joint property and to formulate a resolution for the normative conflict between the marriage regime and the principle of nationality. This study employs a normative legal research method with statutory, conceptual, and case approaches, utilizing legal materials collected through library research. The results indicate that land ownership rights in mixed marriages remain strictly subject to the nationality principle under the Basic Agrarian Law (UUPA); thus, while civil law may consider it joint property, the involvement of a foreign spouse cannot be recognized in land ownership rights. The study concludes that the normative conflict is resolved through the principle of lex specialis derogat legi generali, positioning the UUPA as a specific law that overrides general marriage provisions. To ensure legal certainty, it is essential to implement preventive protection through prenuptial agreements and repressive protection through rights relinquishment mechanisms.
Supervisory Function of Regional House of Representatives Over Regional Heads in Indonesia I Putu Suastika; I Wayan Rideng; Ni Komang Arini Setyawati
Protection: Journal Of Land And Environmental Law Vol. 5 No. 1 (2026): Protection: Journal Of Land And Environmental Law. (July – October 2026)-In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/pjlel.v5i1.2090

Abstract

This study examines how Indonesian law regulates the supervisory authority of the regional house of representatives over regional heads, and identifies the forms through which that supervision is exercised. The issue arises because the governing statute confers a supervisory function without attaching binding force to its outcomes, so the same institution acts simultaneously as a co-maker of policy and as its supervisor. The research applies a normative legal method combining statutory and conceptual approaches, drawing on the 1945 Constitution, Law Number 23 of 2014 on Regional Government and its implementing regulations, analysed descriptively and qualitatively through grammatical and systematic interpretation. The findings show that the supervisory function rests on attributive authority granted directly by the legislature and covers the implementation of regional regulations, regional head regulations, regional budgets, related legislation, and the follow-up to state audit findings. Supervision operates preventively through deliberation on draft regulations and budgets, and repressively through working meetings, public hearings, field visits, accountability reports, and the rights of interpellation, inquiry and expression of opinion. Such supervision is political and institutional rather than executorial, so its effectiveness depends on norms obliging regional heads to act upon supervisory recommendations.
Regulatory Implementation of Value-Added Tax Administration in Public Appraisal Services Made Agus Rai Sanditya Wibawa; Ni Komang Arini Styawati; I Wayan Rideng
Jurnal Smart Hukum (JSH) Vol. 5 No. 3 (2027): February-May
Publisher : Inovasi Pratama Internasional. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/jsh.v5i3.2060

Abstract

Effective Value-Added Tax (VAT) administration remains essential for strengthening tax compliance and sustaining public revenue, yet empirical evidence concerning professional appraisal services remains limited. Existing studies predominantly emphasize manufacturing, trade, or digital business sectors, leaving the implementation of VAT administration within public appraisal services insufficiently explored. This study investigates the implementation of VAT administration in public appraisal services by examining regulatory compliance and identifying operational barriers affecting tax administration. An empirical legal research design was adopted using statutory, conceptual, and socio-legal approaches. Primary data were obtained through purposive interviews with managerial and financial personnel responsible for VAT administration, while secondary data comprised Indonesian tax legislation and supporting legal documents. The findings indicate that VAT collection, remittance, and reporting procedures generally conform to prevailing tax regulations, including the Harmonization of Tax Regulations Law and its implementing provisions. Nevertheless, administrative effectiveness is constrained by limited specialized tax personnel, inadequate coordination between technical and financial divisions, inconsistent taxpayer awareness among clients, delays in supporting documentation and payments, and continuous adjustments to digital tax administration systems. The study contributes by extending empirical evidence on VAT administration within professional appraisal services, a sector rarely addressed in taxation literature. Strengthening institutional capacity, improving interdepartmental coordination, and enhancing digital tax governance are recommended to increase administrative efficiency and regulatory compliance. Future studies may compare implementation practices across professional service industries or evaluate the impact of digital tax reforms on organizational tax compliance.
Co-Authors A. A. Istri Agung Sita Pratiwi A.A.Rai Sita Laksmi Aderito Antonio Pinto Tilman Anak Agung Dian Susanti Anak Agung Gede Bagus Darma Putra Anak Agung Gede Oka Wisnumurti Anak Agung Ngurah Bgs Pradhana Ningrat Ayu Putu Eka Susanti Dewi Bongon, Miel S. Budiartha , I N Putu Carlos M. Raymundo Demosthenes B. Vibandor Desak Gede Dwi Arini Desak Ketut Parwati Desak Ketut Parwati Desak Komang Sri Adnyani Diah Gayatri Sudibya Elisabeth Sanam Erawati, Ni Putu Tina Gede Putu Oka Brahma Adhi Gede Supriatna Gilbert Parulian Naibaho Gst Bgs. Udayana Hoesin, Zainal Arifin I Dewa Gede Dwitya Giri Arta I Dewa Gede Sastra Buwana I Gede Andi Iswarayana I Gusti Bagus Suryawan I Gusti Putu Ghosadhira Vedhastama I Kadek Betit Pranata Suma I Ketut Irianto I Ketut Kasta Arya Wijaya I Ketut Sukadana I Ketut Widia I Ketut Widia I Made Arjaya I Made Mardika I MADE MINGGU WIDYANTARA, I MADE MINGGU I Made Rusdiko I Made Suwitra I Nengah Sunaradana I Nym Gd Sugiartha I Nyoman Lemes I Nyoman Muliana I Nyoman Putu Budiartha I Nyoman Sumardika I Nyoman Surata I Putu Arta Setiawan I Putu Suastika I Wayan Kartika Jaya Utama I Wayan Werasmana Sancaya I Wayan Wesna Astara Ida Ayu Sintya Wulandari Ida Ayu Sintya Wulandari Ida Bagus Asrama Wibawa Ida Bhujangga Putri Vaisnava Johannes Ibrahim Kosasih Kadek Mahadewi Karma, Ni Made Sukaryati Ketut Sudadnyana Leovegildo V. Santelices Made Agus Rai Sanditya Wibawa Made Bagoes Wiranegara Wesna Made Setiasa Manuel, Julio Marantika, I Putu Mega Marcelo Roland C. Villafuerte Marta, I Dewa Gd Mahardika Miel S. Bongon Muliana, I Wayan Mutiara Devina Toshi Ni Gek Ayu Septi Nohanaa Ni Gek Ayu Septi Nohanaa Ni Ketut Sari Ardani Ni Ketut Sari Ardani Ni Komang Arini Setyawati Ni Komang Arini Setyawati Ni Luh Made Mahendrawati Ni Made Suastari Ni Made Wahyuni Ni Made Widiari Ni Nengah Seri Ekayani Ni Putu Helindra Ekayanti Nyoman Lemes Putera, Bagus Muhamad Salim Putra, Anak Agung Gede Bagus Darma Putu Ayu Devi Kardila Putu Ayu Sriasih Wesna Putu Suryani . Rahmat Bin Mohamad Raymundo, Carlos M. Reiro, Leonito Riberio, Leonito Romeo M. Sumayo Romeo O. Sumayo Salsabila, Unik Hanifah Senastri, Ni Made Jaya Sentelices, Leovigildo C. SETIAWAN, Armand Setyawati, Ni Komang Arini Simon Nahak Styawati, Ni Komang Arini Suastawan, Nyoman Adi Sugiartha, I Nyoman Gd Sugiartha, I Nyoman Gede Sujana, I Nyoman Suryani, Luh Putu Susanthi, I Gusti A.A. Dian Vibandor, Demosthenes B. Vibandor Villafuerte, Marcelo Roland C. Wayan Suarjana Widiati, Ida Ayu Widiati, Ida Ayu Putu Wirawan, I Nyoman Arta