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The Payment of Inheritance Acquisition Duty of Right on Land and Building in Sleman Perwitiningsih, Perwitiningsih; Simarmata, Rikardo
Jurnal Media Hukum Volume 28, Number 1, June 2021
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v28i1.10801

Abstract

This research is aimed at revealing the collection practice of inheritance Acquisition Duty of Right on Land and Building (BPHTB) of Marital Properties in the form of land rights at Regional Finance and Assets Office (BKAD) Sleman and analyzing the practice based on the inheritance and land law. This research is empirical legal research. The data collected in this research are analyzed using a qualitative method and presented descriptively in order to obtain descriptive qualitative results. The result shows that there has been an overpayment of tax that should not be billed in the collection of BPHTB inheritance in the form of land as the marital property at BKAD Sleman since the living widow’s or widower’s right is counted. Land titles as joint assets, if registered only in the name of the heir without registering the spouse's name, the BKAD Sleman does not take into account the spouse’s right to the land titles. This calculation happens because a land certificate as the marital property is registered only under the name of a husband or a wife alone, and BKAD Sleman interprets this condition as that the owner of the certificate is the one whose name is registered on it.
Adat, Islam, and the Idea of Religion in Colonial Indonesia Mufdil Tuhri; Samsul Maarif; Rikardo Simarmata
Al-Albab Vol 9, No 2 (2020)
Publisher : Graduate Program of Pontianak Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/alalbab.v9i2.1390

Abstract

Based on some early anthropological accounts, people understand adat as any traditional practice: including visiting graves and forest, belief in supernatural powers, and other rituals and ceremonies. Practically speaking, people have not differentiated between the term adat and the encompassing traditions, customs, laws, and others. However, the discourse of religion has influenced the comprehensiveness of the idea of adat. This paper describes the construction of adat through the colonial period, a time dominantly influenced by the discourse of religion. I argue that the colonial construction of adat has strongly impacted religion in Indonesia. Adat which became a contested term and used by the rulers has declined the religious dimension of adat. The construction of adat and the disposition of adat from religion was influenced by various factors including colonial policies. This paper identified three dominant discourse of adat as political construction in colonial Indonesia: firstly, adat as animism was considered as the practices which are not religious, uncivilized and primitive; secondly, the mainstream of adat law has concerned on the secular aspect of adat while neglected the religious dimension of adat; thirdly, the construction of adat as not religion subsequently strengthened the Islamic identity and stressed the adat as opposed to Islam.
The States Position regarding Registration of Customary Land (Orientasi Negara dalam Pendaftaran Tanah Adat di Indonesia) Simarmata, Rikardo
The Indonesian Journal of Socio-Legal Studies
Publisher : UI Scholars Hub

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Abstract

Indonesian Agrarian Law syncretically aims to create a national legal unity and respecting customary rights to land at the same time. The second aim is to tolerate the diversity in national land law. In the implementation of customary land registration, these two objectives do not appear to be in sync. In fact, the first objective is very important, which causes the second goal to receive very little attention. This paper sees that the process of customary land registration shows the tensions in achieving these two objectives. The paper will explain how the Indonesian government subordinates the second objective. In fact, the first objective has become the orientations when it comes to the registration of customary land, as well as the regulations and practices supporting it. Such orientations, regulations, and practices cause many consequences for the communalistic nature of ulayat lands, as well as the law implementation and authority of the lands
New Ways of Teaching Adat (Customary) Law at Indonesian Law Schools Utama, Tody S.J.; Simarmata, Rikardo; Vel, Jacqueline A.C.; Bedner, Adriaan W.
The Indonesian Journal of Socio-Legal Studies
Publisher : UI Scholars Hub

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Abstract

While customary law typically is not the sole legal system regulating people's daily lives, it still plays a big role in shaping the behavior of countless individuals worldwide. For this reason, law schools in many countries teach customary law courses, but these courses often present customary law as a sterile set of principles and norms detached from studying social reality. This approach associates customary law with traditional communities whose members live in relative isolation from the world, ignoring the fact that customary law operates in a legally pluralistic universe, interacting with religious and state law systems, and that it adapts to new economic and social conditions. This way of teaching customary law is common in Indonesia. The present article discusses the origins of the current situation and the need for innovations in customary law courses in Indonesia. We analyze the current shortcomings and challenges in the existing adat (customary) law courses and propose socio-legal approach to improve their relevance. This new approach aims to equip students with knowledge that has more practical relevance and enhances the course’s doctrinal features. In so doing, we pay tribute to Keebet von Benda-Beckmann’s indefatigable efforts to better understand and recognize the importance of adat in the context of legal pluralism in Indonesia.
HAK PENGUASAAN ATAS SUMBER DAYA ALAM DALAM KONSEPSI DAN PENJABARANNYA DALAM PERATURAN PERUNDANG-UNDANGAN Yurista, Ananda Prima; Simarmata, Rikardo; Widowati, Dyah Ayu; Bosko, Rafael Edy
Jurnal Legislasi Indonesia Vol 16, No 2 (2019): Jurnal Legislasi Indonesia - Juni 2019
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum dan Hak Asasi Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v16i2.454

Abstract

Artikel berikut merupakan bentuk penelaahan kritis atas penjabaran hak penguasaan atas sumber daya alam dalam peraturan perundang-undangan di bidang sumber daya alam diantaranya UU Pengelolaan Pesisir dan Pulau-Pulau Kecil, UU Perikanan, UU Mineral dan Batubara, UU Energi, dan UU Panas Bumi. Penulis menelusuri konsep hak penguasaan atas sumber daya alam kemudian di sisi lain penulis juga menelusuri jenis hak penguasaan apa saja kah yang terdapat dalam masing-masing UU tersebut. Penulusuran dilakukan dengan mengandalkan data sekunder. Hasil dari penelaahan tersebut, bahwa terdapat 4 (empat) jenis hak penguasaan yang termaktub dalam UU di bidang sumber daya alam yakni hak bangsa, hak menguasai negara, hak perseorangan, dan hak ulayat. Dari beberapa undang-undang tersebut terdapat ketiadaan pengaturan perihal hak bangsa dan hak ulayat. Ketiadaan pengaturan perihal hak bangsa berdampak pada ketiadaan jaminan kepastian atas hak menguasai negara, hak ulayat, dan hak perseorangan. Di sisi lain ketiadaan pengaturan hak ulayat berdampak pada timbulnya ketidakberaturan pada masyarakat hukum adat dan ketiadaan opsi jaminan kepastian hak yang lain apabila jaminan kepastian hak secara formal oleh negara tidak berjalan efektif.