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All Journal Jurnal Penelitian Hukum - Fakultas Hukum Universitas Gadjah Mada Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia
Siti Rahma Novikasari
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Law, Crime, Criminology & Criminal Justice

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KAJIAN IMPLEMENTASI PERATURAN KEPALA BPN RI NOMOR 3 TAHUN 2011 TENTANG PENGELOLAAN PENGKAJIAN DAN PENANGANAN KASUS PERTANAHAN Siti Rahma Novikasari; Bayu Panji Pangestu
Jurnal Penelitian Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 1, No 1 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

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Abstract

AbstractToday, more and more frictions are found in the rights of tenure that led to land dispute cases, and cases of land conflicts. In handling cases BPN has had formal rules: BPN Regulation No. 3 Year 2011 on the Assessment and Management of Land Management Case. This study highlights the implementation of the Head of BPN Regulation No. 3 Year 2011 on the Assessment and Management of Treatment Case Management Land, and also by BPN DIY Regional Office along with advantages and disadvantages. BPN Regional Office is a means of land disputes settlement in the realm of alternative dispute resolution in case of the complaint, entails the issuance of the settlement in the form of criteria 1, criteria 2, criteria 3, criteria 4 and criteria 5. In the solution of land cases there are obstacles in the internal and external BPN DIY Regional Office along with effort to accelerate the completion of land cases and improving the quality of personnel. IntisariDewasa ini, makin banyak ditemui persinggungan antara hak penguasaan atas tanah yang berujung kasus  pertanahan baik berupa sengketa, konflik maupun perkara pertanahan. Dalam melakukan penanganan kasus, BPN telah memiliki aturan resmi yaitu Peraturan Kepala BPN RI Nomor 3 Tahun 2011 tentang Pengelolaan Pengkajian dan Penanganan Kasus Pertanahan. Penelitian ini menyoroti implementasi Kepala BPN RI Nomor 3 Tahun 2011 tentang Pengelolaan Pengkajian dan Penanganan Kasus Pertanahan oleh Kanwil BPN DIY beserta kelebihan dan kekurangannya. Kanwil BPN adalah salah satu sarana penyelesaian kasus pertanahan dalam ranah alternative dispute resolution atas kasus-kasus yang diadukan hingga dikeluarkannya bentuk penyelesaian dalam Kriteria 1, Kriteria 2, Kriteria 3, Kriteria 4 dan Kriteria 5. Dalam melakukan penyelesaian kasus pertanahan terdapat kendala dalam internal maupun Eksternal kanwil BPN DIY beserta upaya percepatan penyelesaian kasus pertanahan dan peningkatan kualitas aparat.
Implementasi Kewenangan Pemerintah Daerah dalam Pengawasan Kepatuhan Pembayaran Pajak Hiburan Konser Musik di Kabupaten Sleman Fidecia Masayu Sharrla; Siti Rahma Novikasari
Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Vol. 4 No. 2 MARET 2026
Publisher : Fakultas Hukum Universitas Islam Indonesia

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This study aims to analyze the implementation of the Sleman Regency Government's authority in supervising compliance with entertainment tax payments in music concerts. Entertainment tax is an important component of Regional Original Income (PAD), with a self-assessment method regulated in Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD Law). Sleman Regency has a strong entertainment sector dynamic with many national and international concerts, however, pre-research results indicate potential non-compliance such as ticket reporting manipulation, tax evasion through disguised activities, and non-transparency of the number of tickets sold. This study uses an empirical juridical method to assess the implementation of supervision, through interviews with the Sleman Regency BPKAD Office and three Concert Promoters, as well as document analysis related to reporting procedures, ticket distribution, and field supervision mechanisms. The results show that the Sleman Regency Government has implemented preventive supervision through direct monitoring, but repressive supervision regarding the application of administrative sanctions in the form of a 1% sanction of tax debts according to Regional Regulation Number 7 of 2023 has not been carried out. Although promoter compliance is considered relatively high, challenges remain, including limited supervisory human resources, coordination between police agencies and tourism agencies, and weak transparency in ticket reporting. This study recommends strengthening digital reporting, integrating the licensing system with tax verification, and routine audits to prevent local revenue leakage. These findings are expected to contribute to improving regional tax governance based on accountability and legal certainty.
Co-Authors Bayu Panji Pangestu Fidecia Masayu Sharrla