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All Journal Jurnal Ilmiah Raad Kertha Journal of Social Science AL-DALIL: Jurnal Ilmu Sosial, Politik, dan Hukum
I Komang Edy Dharma Saputra
Universitas Mahendradatta
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ilmiah Raad Kertha

 1 
Pembatalan Sertipikat Hak Milik Dalam Jual Beli Tanah Sebagai Akibat Wanprestasi Komang Edy Dharma Saputra
Jurnal Ilmiah Raad Kertha Vol 1, No 2 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.541 KB) | DOI: 10.47532/jirk.v1i2.31

Abstract

Research with the theme of cancellation of freehold title in sale and purchase of land due to default aims to find out (1) How the procedure to cancel freehold title in sale and purchase of land due to default, and (2) How the legal consequence toward the cancellation of freehold title in sale and purchase of land due to default. This type of research used normative legal research which studying applicable laws and regulations in Indonesia. The source of legal materials were in the form of primary legal material, secondary legal material, and tertiary legal material and analysis was using hermeneutics analysis technique by interpreting legislation and studying more clearly the meaning contained in each article. The result of research shows that (1) the procedure to cancel freehold title in sale and purchase of land due to default is that the injured party may file a lawsuit in district court and PTUN (State Administrative Court), (2) legal consequence toward cancellation of freehold title in sale and purchase of land due to default is that the injured party has the rights to get legal protection and acquiring compensation from the default party.
ANALISIS HUKUM PEMUTUSAN HUBUNGAN KERJA PADA MASA PANDEMI COVID -19 I Komang Edy Dharma Saputra
Jurnal Ilmiah Raad Kertha Vol 4, No 2 (2021)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jirk.v4i2.328

Abstract

The protection of workers and workers gets special attention in the concept of the rule of law relating to human rights. The issue of termination of employment has received an additional burden since the entry of the Covid-19 pandemic. Protection for workers and workers in the current pandemic situation can be linked to the concept of the rule of law related to the context of Human Rights. The COVID-19 pandemic has had a negative impact on the national economy. This of course can trigger companies to terminate their employment, because some companies are no longer able to pay the salaries of their workers. The termination of employment is considered to be a path that must be used by employers to avoid significant losses. This will certainly have an impact on increasing the number of unemployed in Indonesia.
Tata Cara Penyitaan Dan Pelelangan Serta Perlindungan Barang Milik Wajib Pajak Komang Edy Dharma Saputra
Jurnal Ilmiah Raad Kertha Vol 2, No 2 (2019)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.425 KB) | DOI: 10.47532/jirk.v2i2.160

Abstract

Development of taxation should be increased, if not fostered community members resulted inthe taxpayer less responsible and less participate in bearing the burden of the state and in maintainingthe continuity of the national development program. To further enhance the role of the taxpayer inreceipt of state sector of taxes necessary to have a law reform national tax, with the aim of furtherconfirm the independence of the nation to finance national development with the road more on the bestof our ability through increased state revenue through taxation, simplifying the tax system that includesthe type tax, tax calculation of tax payment and tax records, fix the taxation apparatus both concerningthe work procedures, work discipline and mental tax officials, tax burden more fair and reasonable, sothat on the one hand to encourage taxpayers consciousness paying taxes and on the other hand shallThe new tax increases. Law - Tax Law has encountered several improvements and is currently in useAct 16 of 2009 which is to amend Law No. 6 of 1983. Law No.36 of 2008 is an amendment to Law No.7 of 1983 on Income Tax, and Law 42 of 2009 is the change in the Act 8 of 1983 on Value Added Taxand the Goods and Services Sales Tax on luxury goods. In practice, if done auction, items auctionedprice could be lower than the normal price. This could result in losses for taxpayers because the nutrientobject sold at below market prices. Moreover, a thing that is impossible to do by the taxpayer is toreclaim the goods that have been auctioned off, because it belongs to the auction winner based on theminutes of the auction. For that we need a legal protection for the taxpayer / undertaking Taxes on theimplementation of the seizure and auction. Taxpayer / Tax Insurers have the right remedy for the implementation of seizure and auction in question.
Analisis Hukum Penyelesaian Kredit Macet Pada Kredit Usaha Rakyat (KUR) Anak Agung Gde Putra Arjawa; Komang Edy Dharma Saputra; Kadek Dedy Suryana
Jurnal Ilmiah Raad Kertha Vol 6, No 1 (2023)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jirk.v6i1.827

Abstract

Kredit Usaha Rakyat merupakan tindak lanjut dari ditandatanganinya Nota Kesepahaman tanggal 9 Oktober 2007 tentang Pembiayaan kepada UMKM dan Koperasi antara Pemerintah, Perusahaan Penjamin, dan Perbankan. Kredit ini dijamin oleh pemerintah melalui Askrindo dan Jamkrindo. BPD Bali Cabang Negara juga menyalurkan Kredit Usaha Rakyat, dari Kredit usaha rakyat yang disalurkan ada beberapa kredit yang mengalami kredit macet yang ditaksir sekitar 6-7 nasabah. Permasalahan dalam penelitian ini adalah apakah faktor-faktor penyebab kredit macet pada KUR di BPD Cabang Negara dan Penyelesaian Kredit Macet pada KUR di BPD Cabang Negara. Jenis penelitian yang digunakan adalah penelitian hukum empiris yaitu penelitian dilakukan karena adanya kesenjangan antara das sollen dengan das sein, dalam hal ini bahwa Kredit Usaha Rakyat yang diberikan kepada masyarakat diharapkan tidak bermasalah tetapi ternyata ada yang mengalami permasalahan khusunya dalam pengangsuran kredit. Hasil penelitian dalam skripsi ini adalah faktor penyebab kredit Usaha Rakyat macet adalah 1. Usaha yang dijalankan mengalami penurunan omzet karena beberapa hal seperti pengelolaan usaha yang kurang baik, pesaing usaha. 2. Usaha mengalami kebangkrutan atau sudah tidak berjalan lagi. 3. Dan nasabah perusahaannya mengalami force majeure. Penyelesian kredit macet dilakukan dengan beberapa cara yakni : 1) Rescheduling (penjadwalan ulang), 2) Reconditioning (persyaratan ulang), 3) Restructuring (rekstrukturisasi).
Kepemilikan Rumah Tunggal Orang Asing Di Indonesia Dalam Perspektif Hukum Pertanahan I Gede Yuda Sedana Putra; I Nyoman Suandika; I Kadek Dedy Suryana; Komang Edy Dharma Saputra
Jurnal Ilmiah Raad Kertha Vol 6, No 2 (2023)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jirk.v6i2.929

Abstract

Di Indonesia peraturan mengenai pertanahan diatur dalam Undang-undang Pkok Agraria yakni Undang-Undang Nomor 5 tahun 1960. Pada prinsipnya, Undang-Undang Pokok Agraria yakni Undang-Undang Nomor 5 Tahun 1960 telah mengatur tentang larangan kepemilikan tanah oleh Warga Negara Asing. Hal tersebut merupakan cerminan dari asas nasionalisme sebagaimana diatur dalam Pasal 21 Ayat (1), yang menyatakan hanya warga-negara Indonesia dapat mempunyai hak milik. Semangat nasionalisme yang ditegaskan dalam Pasal 21 Ayat (1) tersebut telah memberikan hak penuh bagi Warga Negara Indonesia untuk mengelola bumi dan ruang angkasa dengan tidak membedakan antara laki-laki dengan wanita serta sesama Warga Negara Indonesia baik asli maupun keturunan yang dihasilkan dari suatu perkawinan yang sah. Selanjutnya, apabila dikaji lebih mendalam mengenai hal tersebut di atas maka esensi Pasal 21 Ayat (1) dalam Undang-Undang Pokok Agraria tersebut bertujuan untuk menjaga agar tanah tetap menjadi hak milik negara atau Warga Negara Indonesia, karena apabila tanah tersebut dikuasai oleh Orang Asing secara penuh atau dengan waktu yang cenderung lama, maka akan dikhawatirkan kesejahteraan rakyat akan berkurang dalam pengelolaan atas tanah.
Co-Authors Anak Agung Gde Putra Arjawa Dedy Parta Kusuma Erikson Sihotang I Gede Yuda Sedana Putra I Kadek Dedy Suryana I Nyoman Suandika Kadek Dedy Suryana Rahayu Intan Mandasari Saravistha, Deli Bunga