Siti Malikhatun Badriyah
Universitas Diponegoro

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Law and Technology: Legal Technology Model under the Authority of the Indonesian Notary Position in the Industrial Revolution Era 4.0 Unggul Basoeky; Fx Joko Priyono; Siti Malikhatun Badriyah; S Sukirno
LEGAL BRIEF Vol. 11 No. 1 (2021): Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.523 KB)

Abstract

The era of the Industrial Revolution 4.0 has changed the old paradigm and standard values quickly. Likewise, the legal aspect cannot be separated from the demand to transform every concept, value and paradigm. On the public law side, each country is required to reform its legal rules to be adaptive and compatible with the development of the 4.0 era, while on the private law side it has an impact on trade transaction practices that have created new platforms, namely e-commerce and e-contracts. The position of a notary as a part of the legal system cannot avoid the disruption of the development of the industrial revolution. The preservation of the old paradigm of the position of a notary that requires it to be done traditionally should be reconstructed immediately so that the practice of office can develop and meet the demands of the times. This study uses a normative juridical research method through a conceptual approach, a statutory approach and a legal history approach which is elaborated with the concept of disruption technology and the theory of the economic analysis of law. Conclusion This journal describes that the fundamental obstacle to notary practice based on the Legality Principle which relies on Procedure, Authority & Substance should have been able to be transformed electronically based on the legal technology paradigm. With references from various organizational benchmarks and conventions mentioned above, they can be the philosophical, sociological and normative foundations in formulating notarial laws that are compatible, adaptive and adequate to the realities of the industrial revolution era 4.0. Recommendations for the need for legal reform, namely changes to legislation concerning the position of a notary through the establishment of an e-notary PP that integrates in a rigid manner the procedure, substance and authority in applying the authority of a notary in certifying electronic transactions.
Law Enforcement Against Unfair Competition Among Notaries According to Notary Ethics Code Asranita; Siti Malikhatun Badriyah
LEGAL BRIEF Vol. 11 No. 5 (2022): Desember: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.357 KB) | DOI: 10.35335/legal.v11i5.528

Abstract

Notary is a public office who is authorized to make authentic deeds which have perfect verification power. In performing their profession and/or duties, notaries must obey and be attached and oriented to the existed rules, they are Constitution No 30 Year 2004 About Notary Office, Constitution No 2 Year 2014 About Amendment of Constitution No 30 Year 2004 About Notary Office (which is then called UUJN) and Notary Ethics Code. This research aimed to find out how law enforcement against unfair competition among notaries according to Notary Ethics Code is and what the legal effects to Notaries who are involved in an unfair competition are. This research was done by applying descriptive qualitative method sourced from literature review and previous studies. From this research, it was found that the law enforcement against unfair competition among notaries which is included in Notary ethics code violation is contained in the Notary Ethics Code. In a case of a Notary involved in an unfair competition is definitely violate the existed ethics code and can raise a legal effect which is given a sanction.
The Imposition of the Final Transfer of Rights to Land and/or Building Tax (PPHTB) in the Sale and Purchase Binding Agreement (PPJB) Reza Ananda Kurniasari; Siti Malikhatun Badriyah
Jurnal Daulat Hukum Vol 5, No 3 (2022): September 2022
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v5i3.23916

Abstract

The making of a binding sale and purchase agreement (PPJB) before or by a notary is subject to a tax on the transfer of rights to land and/or buildings, one of which is in the form of income tax on land and/or buildings (PPHTB) which is final. This study aims to discuss the imposition of the final PPHTB on the Sale and Purchase Binding Agreement (PPJB). The method used in this study was a normative research method. Normative or library research method was a method used by means of research on library materials or documents with the aim of reviewing existing written regulations. The assessment was carried out using a normative juridical method. The result of this study is that the imposition of the final PPHTB on the Sale and Purchase Binding Agreement (PPJB) is considered inappropriate, because in the making of the Sale and Purchase Binding Agreement (PPJB) the ownership rights to land and/or buildings have not yet been transferred but only occurred when the Sale and Purchase Deed was signed.
Pengurangan Tarif BPHTB: Strategi Perlindungan Hukum bagi Masyarakat Ekonomi Lemah Asranita Asranita; Siti Malikhatun Badriyah
SIGn Jurnal Hukum Vol 5 No 1: April - September 2023
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v5i1.264

Abstract

This study aims to examine and analyze the juridical basis for Local Governments in forming regional regulations related to reducing BPHTB rates. This study uses normative legal research with the statute and conceptual approaches. The collected legal material is then qualitatively analyzed to describe the problem and answer study purposes. The results show that the Law Number 21 of 1997 has considered fairness by regulating NPOPTKP or NJOPTKP for land and buildings. Moreover, with the enactment of Law Number 1 of 2022, Local Governments are authorized to formulate regional regulations on reducing BPHTB rates for the economically disadvantaged community. Therefore, it is recommended that Local Governments invest in capacity-building initiatives for their tax officials, focusing on policy knowledge, surveillance techniques, and law enforcement. This policy would ensure they are adequately equipped to oversee taxpayer compliance and identify potential violations. Furthermore, there should be continuous engagement with all stakeholders to identify potential obstacles and challenges in policy implementation. Regular evaluations and monitoring are also crucial to assessing the policy’s effectiveness and impact on tax revenue and the economically disadvantaged community. Lastly, taxpayers must understand the changes in BPHTB rates, their rights, and obligations to ensure policy compliance. By doing so, Local Governments can enhance the effectiveness of the BPHTB rate reduction policy and ensure it brings about maximum benefits for the economically disadvantaged community.