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Roles and Responsibilities Land Deed Official (PPAT) Of Tax Duty in the Implementation of Acquisition of Land and Buildings (BPHTB) Underpayment by the Taxpayers in Semarang Ahmad Khalimaya Nugroho; Insan Al Ha Za Zuna Darma Illahi; Sri Endah Wahyuningsih
Jurnal Akta Vol 6, No 4 (2019): December 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i4.7580

Abstract

The purpose of this research are: 1) To identify and analyze the role of responsibility in the Land Deed Official BPHTB implementation of extant underpayment by the taxpayer in the city of Semarang. 2) To know and understand the procedures for implementing the tax collection of BPHTB the underpayment by the taxpayer in the city of Semarang. 3) To analyze the barriers and solutions in tax collection is less paid by the taxpayer in the city of Semarang.The methods of this research approach is empirical jurisdiction. Primary data was taken by the method of structured interviews, secondary data, and the data tertiary literature study and analysis by descriptive analytical method.Based on the results of data analysis concluded that: 1) The role and responsibilities of PPAT can vary in terms of solving problems regarding the lack of pay taxes BPHTB, first there are some of PPAT to omit some chapters in a deed of them, and some are not stated with a settlement notice or in the form of an appeal as officials land deed to the client or taxpayers.2) procession conducted by the tax authorities namely Apparatus State Civil circulate bills of underpayment of tax is intended to taxpayers who are still their underpayment of tax by nature force because the circulars issued by phisicus accordance with rule and regulations in force in accordance with Regulation Semarang City No. 2 of 2011 Chapter VII Article 15 paragraph 1 and 2. 3) Barriers often happens is that first were often there is an error in the calculation of the nominal value of the deposit amount of tax to be paid by the taxpayer to the local government, the second presence at the crux on the amount of tax rates provided to the taxpayer by the SPPTPBB both rural and urban, as well as the steps being taken are in accordance with agreed procedures, but it is still the amount of load that must be paid by the taxpayer. The solution to these problems that is better than the Land Deed Official should conduct socialization to the client then later if there is any underpayment of tax.Keywords: Empirical Juridical Review; Pay less Tax; Customs Tax Collection Procession Acquisition of Land
Law On Notary Engaged Omissions In Deed Minuta Storage Under Law Number 2 Year 2014 Concerning The Position Notary Iin Kamila; Sri Endah Wahyuningsih; Yudhi Atmaja
Jurnal Akta Vol 6, No 2 (2019): June 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i2.5087

Abstract

The purpose of this study was to: 1) To know and analyze the enforcement of the negligence of the notary deed minuta storage based on Law No. 2 of 2014 on the notary office. 2) To know and analyze what are the obstacles and solutions in enforcing the law against the negligence of the notary deed minuta storage based on Law No. 2 of 2014 on the notary office. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by descriptive analytical method.Keywords: Law Enforcement, Negligence Penyimpana, Minuta Deed
PRINSIP KEHATI-HATIAN BAGI NOTARIS/PPAT DALAM MENJALANKAN TUPOKSINYA DALAM UPAYA PENCEGAHAN KRIMINALISASI BERDASARKAN KODE ETIK Denny Saputra; Sri Endah Wahyuningsih
Jurnal Akta Vol 4, No 3 (2017)
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i3.1807

Abstract

This study aims to determine 1) how the precautionary principle for Notary / PPAT in carrying out its position in prevention of criminalization based on Code of Conduct, 2) What factors become obstacles for Notary / PPAT in carrying out its position and 3) What if Notary / PPAT is subject to Code violation until criminalization occurs The problem approach used is the normative juridical approach.The result of this research is that the precautionary principle for Notary / PPAT in carrying out its position in prevention of criminalization based on code of ethics that a Notary must always implement the principle of prudence as an effort to prevent criminalization based on code of ethics related to responsibility both civil, Administration, code of ethics of notary and criminal law, then the factors that become obstacle for Notary / PPAT in carrying out their position related to the principle of prudence is the information given by the parties that facing may not be in accordance with the actual and Notary / PPAT in running His duties and positions are subservient to the NOtaris Office Law. Therefore, if a Notary commits an offense in performing his duties and positions, until the criminalization of Notary is threatened with sanctions as stated in UUJN. Sanctions against a Notary are categorized into 2 (two), namely civil sanction in the form of reimbursement of costs, compensation, and interest is the result that will be received by Notary on the demands of the tapers if the deed concerned only has the power of proof as deed under the hand or deed becomes null for the sake of law. Notary also still have to face the threat of sanction in the form of ethical sanction if Notary do violation to code of ethic of Notary, and even can be sentenced to criminal sanction in case of criminal violationKeywords: Notary, Prudential Principle
The accountability of the Criminal Case Relating to the Act made by Act No. 2 of 2014 Danar Setyo Wibowo; Alfian Faulia Numairi; Sri Endah Wahyuningsih
Jurnal Akta Vol 6, No 2 (2019): June 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i2.5086

Abstract

Notaries are public officials appointed by the government to help the public make the agreements which are or appear in public. The purpose of the presence of a written agreement is to ensure legal certainty of the stakeholders of the agreement. The written agreement made before a notary deed called. Atka could be used as evidence if there is a dispute between the parties to the dispute, with the explanation of the importance of this function in tulisakan act until the regulations of Law No. 2 of 2014Keywords: notary; Responsibility for crime; legal protection
PENGATURAN PELAKSANAAN PASAL 209 KOMPILASI HUKUM ISLAM TENTANG WASIAT WAJIBAH TERHADAP ANAK ANGKAT MELALUI AKTA YANG DIBUAT NOTARIS DALAM BENTUK NOTARIIL Yanuar Dwiyan Putra; Sri Endah Wahyuningsih
Jurnal Akta Vol 4, No 3 (2017)
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i3.1818

Abstract

Research on "Implementation Arrangement of Article 209 Compilation of Islamic Law About Testament Required To Child Lift Through Notary Act Notarized In Notarial Form" aims To know and analyze the basic law of mandatory testament to adopted child in terms of Islamic inheritance law and Compilation of Islamic Law, To know and analyzing the legal consequences of the mandatory provision of the adopted child, To know and analyze the notary's responsibility as a mandatory certificate deed for adopted children.The basis of the law of provision of natural must must be preceded by the love and affection of adoptive parents to adopted children, so that parents want to be fair to their adopted children. The will is basically only given to the heirs who do not receive the inheritance due to being heaved by the heirs who are closer to the heirs. Provision of a mandatory will to an adopted child if it is based on Article 209 paragraph (2) of the Compilation of Islamic Law shall not cause any legal consequences resulting in a dispute between the adopted child and the principal heir of the heir. Because in Article 209 paragraph (2) Compilation of Islamic Law explains "Against adopted child who does not receive will is given a will as much as 1/3 of the inheritance of his adoptive parents". Notary besides being responsible in making the deed of will is also responsible in its implementation.Keywords: Wills Wajibah, Adopted Children, Compilation of Islamic Law, Notary Public
RECONSTRUCTION OF CRIMINAL SANCTIONS PENAL CODE ACTORS ON ABORTION CRIME BASED ON THE VALUE OF JUSTICE Hanuring Ayu Ardhani Putri; Teguh Prasetyo; Sri Endah Wahyuningsih
The 2nd Proceeding “Indonesia Clean of Corruption in 2020" Table Of Content
Publisher : The 2nd Proceeding “Indonesia Clean of Corruption in 2020"

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Abstract

Life is a gift given by God Almighty that must be respected by everyone. Life is given to every human being is a human rights that can only be revoked by the Giver of life. The right to life is one of the human rights that are set out in the Constitution of the State, as described in Article 28 (a) of the Constitution of the Republic of Indonesia in 1945 which states that "Everyone has the right to live and to defend life and living". With the right to life of the country will preserve and protect the right to life of every citizen so that the state through the state law enforcement tool will act if there is known to occur and the removal of the right to human life. Abortion (abortion) is always a conversation, either in forumresmi and unofficial concerning the fields of medicine, law and other disciplines. Abortion is not a new issue, abortion is an old problem that is always controversy. One of the controversies about abortion are the priority discourse of human rights as an excuse or reason for the pro-abortion cons of abortion. Lately case of abortion the fruit simalakama in Indonesia. On the other hand nonmedical abortion with reason is strictly prohibited in Indonesia but on the other side of illegal abortions increase the risk of death due to lack of medical facilities and infrastructure, even illegal abortions mostly done by traditional means which increase the risk of death. In Indonesia alone, although abortion is prohibited, but still many women who have abortions. Well done based on specific medical indication or performed by non-medical indications. Experts religion sees that whatever the reason, abortion is an act contrary to the religion, because it is taking the life of the fetus, which means murder, though no one argues that the life of the fetus did not exist before 90 days. Based on consideration of moral and social side, it's hard to let a mother who must care for unwanted pregnancies mainly as a result of rape, the result of commercial sex (with commercial sex workers) and women who know that the fetus has severe physical disabilities. Children born in the conditions and environment such that, in the future will most likely be knocked out of the social life is normal, lack of protection and affection that should be obtained by a child who had grown up in an environment that is fair, so it was likely the child will an outcast. On the other hand, in terms of religion, any religion would not allow men to commit acts termination of pregnancy for any reason, while in terms of the law, there are still debates and contradictions of the pros and cons about the perception or understanding of the laws that exist to date. Today many women became pregnant and had an abortion as a sign of moral degradation. Unwanted pregnancy is not a reason to kill the fetus. The fetus is a creature of Allah SWT. Why should be killed? What is wrong is not a rapist penzinanya or her fetus. The fetus also has the right to life. Legalize abortion is not the solution to reduce the number of maternal deaths. The amount will actually increase because there is the possibility of fetal owner claimed to be raped in order to be aborted. In consideration of hunger, abortion is permitted with some conditions. First, the fetus was detected suffering from a genetic defect that is born later is difficult to cure. Then, pregnancy due to rape were determined by a team competent in it, among others, the victim, a team of doctors and scholars. Terms of abortion due to rape, the age of the fetus can not be longer than 40 days. Criminal punishment against criminal abortion should be through the criminal justice procedure as formal criminal law or the law of criminal procedure. Criminal procedure law that can be formulated as a law establishing how the state uses its right to carry out criminal. Also commonly referred to as Concreto In criminal law, since it contains the rules of how the criminal law or criminal law materiel In Abstracto poured in reality. As known, the setting is a criminal offense in the Criminal Code a criminal abortion contained in the Penal Code Book II Chapter XIV On Crimes Against Life, in Article 299, Article 346, Article 347, Article 348, Article 349. To simplify and ease in this study, the focus directed primarily to the criminal sanctions to abortion.
Islamic Law Values Transformation in the Reconstruction of the Legality Principle of Indonesian Criminal Code Sri Endah Wahyuningsih
The 2nd Proceeding “Indonesia Clean of Corruption in 2020" Table Of Content
Publisher : The 2nd Proceeding “Indonesia Clean of Corruption in 2020"

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Abstract

Criminal code of Indonesia is still using Dutch colonoal era with background values of individualistic and liberalistic, so it is not in accordance with the conditions—in which we had already been recognized as an independent nation. Therefore it is necessary to make reconstruction penal code with tranformation of the values of Islamic law, because the sociological, political and philosophical position of Islamic law occupies an important position as a source of law. Policy transformation is done by formulating the universal values of Islamic law into the process of formulation of the principle of legality in criminal code of Indonesia, because the principle of legality in criminal code currently recognizes only source legal written (Act) as a legal basis to convict, and does not recognize the law source who live in the community (common law) as the legal basis to convict. As a result, enforcement of criminal law in Indonesia unfairly perceived by the public as many deeds by people regarded as disgraceful act but the offender can not subjected of criminal sanctions because of his actions not constitute a crime under the Criminal Code. Keywords: Islamic law, legality principles, Criminal Code
RECONSTRUCTION OF CRIMINAL PROCEDURAL LAW (KUHAP) ABOUT THE DETENTION BASED ON JUSTICE Muhammad Khambali; Teguh Prasetyo; Sri Endah Wahyuningsih
The 2nd Proceeding “Indonesia Clean of Corruption in 2020" Table Of Content
Publisher : The 2nd Proceeding “Indonesia Clean of Corruption in 2020"

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Abstract

Detention is a form of deprivation of freedom of movement a person. In the custody of a conflict between two principles, namely the right to move someone who is a human right that must be respected on the one hand, and the interests of public order on the other side of which must be preserved for the people or the people of evil deeds suspect or defendant. Therefore, the detention should be performed if necessary at all. Defects in detention can lead to things fatal to many parties, including anchoring.1 The provisions on the validity (rechwaardigheid) detention stated in Article 21 paragraph (4) Criminal Procedure Code, while the need to (noodzakelijkheid) detention stated in Article 21 paragraph (1) Criminal Code. Therefore, the competent authorities did or did not make an arrest (Article 20 of the Code of Criminal Procedure), the transfer of the type of detention (Article 22 of the Criminal Procedure Code), and the suspension of detention (Article 31 of the Criminal Code) against the suspect or defendant are at an institution or institutions, it provides opportunities for officials authorities detain, switching types of detention, detention suspend deviates by detaining suspects or defendants arbitrarily or even exceeds authority. Containment actions can also be used as a commodity "buy-sell" by detaining a suspect or defendant then "trade" to suspend the detention or transfer of the type of detention for the "price" certain. Researchers do research on the regulatory limit of detention, including the detention and transfer of the type of suspension of detention of suspects or accused general crime. Researchers interested in conducting research on detention, including the transfer of the type of detention and the suspension of the arrest of the suspect or defendant, which further analyze the passage and find construction rules detention of suspects or defendants in the Criminal Code.
ABUSE OF AUTHORITY OFFENSE THEOLOGICAL RECONSTRUCTION LAW ERADICATION OF CORRUPTION (LAW NUMBER 31 OF 1999 JO. LAW NUMBER 20 OF 2001) BASED ON VALUE OF JUSTICE As'adi M. Al-ma'ruf; Gunarto Gunarto; Sri Endah Wahyuningsih
The 2nd Proceeding “Indonesia Clean of Corruption in 2020" Table Of Content
Publisher : The 2nd Proceeding “Indonesia Clean of Corruption in 2020"

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Abstract

Tort has been established in Article 2, was misuse of authority by Article 3 of the Law on Corruption Eradication. Abuse of authority but also an act against the law, then Article 2 are also applicable in the case of the offense of abuse of authority. In practice at the Corruption Court, normally the public prosecutor filed a defendant to trial on charges subsidaritas, the primary charge Article 2 and Article 3 of the subsidiary charge. Most judges decide the primary charge is proven, and some other judges decide the primary charges not proven and proven subsidiary charges. Objective: to analyze the weaknesses of the offense of abuse of authority, and the subsequent reconstruction of the formulation of the offense of abuse of authority, based on the values of justice. Method : This is the paradigm of constructivism and sociological juridical approach, the analytical descriptive nature. Sources of primary data with field study to the Jakarta High Court Corruption, and secondary data in the form of decisions offense penyaahgunaan authority and literature in the form of legislation and literature books. The collected data were analyzed descriptively qualitative. Result : There are weaknesses in the formulation of Article 3, giving rise to discrimination against the accused. Therefore be reconstructed based on the values of justice, to redraft Article 3 to a penalty equal to Article 2, plus one paragraph to a penalty under minimal. Keywords: Reconstruction, Abuse of Power, Corruption, value of justice.
RECONSTRUCTION OF CRIMINAL SANCTIONS AGAINST CRIME OF ACTORS AND MURDER MURDER IN PLAN BASED ON VALUE OF JUSTICE CRIMINAL CODE Maria Marghareta Titiek Pudji Angesti Rahayu; Teguh Prasetyo; Sri Endah Wahyuningsih
The 2nd Proceeding “Indonesia Clean of Corruption in 2020" Table Of Content
Publisher : The 2nd Proceeding “Indonesia Clean of Corruption in 2020"

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Abstract

The increasing crime rate is influenced by several factors, from the nature of public welfare, until the little things like a matter of feelings. Indonesia as a country with dignity ensure the protection of the lives of every citizen, from being in the womb until the death. The results of this study were 1) In terms of Article 340 of the Criminal Code is a murder with the most severe criminal penalty, the death penalty. 2) The court's decision is considered to have a fair especially criminal sanctions imposed on the perpetrators, because it is actually the most disadvantaged in the event of a criminal offense is murder victim's family. 3) The murder plan to enter in the category of elements of murder which in the case of positive criminal law, Killing positive in the context of criminal law, categorized for the murder foreseen by the perpetrator, the murder because of persecution and murder due to negligence or neglect. Keywords: Reconstruction of Criminal Sanctions, Against Perpetrators of the Crime of Murder, Value of Justice.
Co-Authors -, Isfandayani A., Annisa Anugrah Abdur Rokhim Actika, Actika Ade Novi Nurul Ihsani Adhi Kusumastuti Ahmad Khalimaya Nugroho Ahmad Muntolib Ailina Rahmanita Fauzi Ainul Hukma, Nabila Fitria Aji Sudarmaji Alfian Faulia Numairi Amaranggana, Ayoedya Amatullah, Dhewi Shofura Aminah, Barokatus Ananda, Niken Ayu Saputri Andhika Damascena, Muhammad Reza Andi Zulfa Majida Andri Winjaya Laksana, Andri Winjaya Anggraeni, Nelly Setyowati Anis Mashdurohatun Anny Rosiana Masithoh Aprianto, Rezmi Angga Aprilia Puteri Ningtarich Apriliana, Luthfiyah Apriyansyah, Chandra As'adi M. Al-ma'ruf Asep Supiyanto, Asep Asih, Dwi Putri Astuti, Dea atika Atika Atika Ayudianisa, Nadhifa Luthfihasna Azzimar Shidqy Pramushinta, Azzimar Shidqy Bambang Purwogandi Dito Ari Legowo Bambang Tri Bawono Bambang Tri Bawono Bayu Dewanto Benseghir, Mourad Cemban Galuh Sambodo Chusna Tsani, Romadhona Danar Setyo Wibowo Darwys, Muhammad Tomy Naufal Delta Apriyani, Delta Denny Saputra Dewani, F.Sekar Hayu Dewi, Anggita Fortuna Diah Wulandari Diding Rahmat Dwi Edy Purnomo Dwi Widjanarko Eko Soponyono Eko Supraptono Erna Budiarti Fatih, Annisa Sholikhatul Fitrianita, Desi Galuh Tiara Rini Gunarto Gunarto Hamdani Marsiawan Handayani, Sri Hanuring Ayu Haris Wahyu Sunarno Hatnolo Ardi Hendra Dedi Kriswanto, Hendra Dedi Hengki Irawan Herdiningrum, Rinda Resi Herwin Sulistyowati, SH,MH Hutajulu, Andreas Fransiskus Hutajulu, Maria Margaeta I Dewa Made Sarwa Mandala Iin Kamila Iin Khaeriyatun Ni'mah Indah Lestari Insan Al Ha Za Zuna Darma Illahi Ira Alia Maerani Irawan Arief Firmansyah Irda Nur Khumaeroh Irmayanti Irmayanti, Irmayanti Jawade Hafidz Junaidi Junaidi Kartikasari, Ice Kosasih, Yeny Lailatul Kurniyawati Lailatul Nur Hasanah Lambang, Raden Bimo Dwi Lubna Al Jufri M. Sholeh Sholeh Maghfiroh, Anik Mardliyah, Bilqis Lailatul Maria Krisnawati Maria Marghareta Titiek Pudji Angesti Rahayu Marlangen, Retno Mawaddah, Rizky Dinda Aulya Merna Buton Miftahul Janah Mohammad Barkah Arrohim Muh Fakhrihun N Muh Fakhrihun N., Muh Fakhrihun Muhammad Khambali Muhammad Rifky Aji Fauzi Muhdlor, Muhdlor Mulyono, Novendra Fajar Mulyono Murahati, Retno Tri Murwatiningsih Murwatiningsih, Murwatiningsih Murwatiningsih, Murwatiningsih Musdalifah Musdalifah Musdalifah Musdalifah Mutiara, Alma Muzdalifah, Alfina Na:am, Muh Fakhrihun Nafiatunnisa, Aisyah Na’am, Muh Fakhrihun Ning, Wulidah Nita Priyanti Nur Cahyo Ari Prasetyo NUR KHOLIFAH Nur Qudus Nur Shabrina, Nur Nurmasitah, Sita Nurul Ihsani, Ade Novi Oktavina, Salma Pandu Buono, Yohanes Krisna Perdana, Lilik Prasetyo, Teguh Purnomo Wulandari Puspita, Rahma Aditia Putri, Syifa Nurhaliza Rahmawati, Nadhifah Ramadhan, Juniawan Ramadhani, Yashinta Ratnaningsih, Griyanti Angga Resdian Wisudya Kharismawan Rico Septian Noor Rina Rachmawati Rini Kurniawati Rinna Dwi Lestari Rizqiyah, Agita Ainur Rodia Syamwil ROFIQODDURI, NAILA Roswati Dewi Roudlotus Sholikhah Ruth Riefdayantika Saeful Bahri Sakdiyah, Fitrah Samsudin Anis Saraya, Sitta Sari, Pebrina Permata Sarwanto Sarwanto Sary Rina Naruvita sary, Feren Novita Sekaring Dyah Ika Wulan Septarina Nur Handayani Setiyawan, Deni Setyo Hartanto Shofi, Amalia Sholikhatun, Sholikhatun Sifa, Sifa Situmeang, Ria Debora Sri Wahyuni Sudarmanto Sudarmanto, Sudarmanto Sururi Susanti, Analia Suwarno Suwarno Suwignyo, Anindya Rahma Tri Rahayu Budiarti Trisnani Widowati, Trisnani Trisni Herayati Turosidah, Umi Chasanah Ullya Anindita, Ullya Umar Ma'ruf Urip Wahyuningsih Urip Wahyuningsih Widayati WIDOWATI widowati widowati Wijonarko, Ayuning Citra Selaras Wirastri Setyorini Witanti, Luluk Wulansari Prasetyaningtyas, Wulansari Yanuar Dwiyan Putra Yeri Sutopo Yudha Priyo Kuspratomo Yudhi Atmaja Yulia Indrawati Yundari, Yundari Yuni Tri Lestari, Yuni Tri Yustisi Yudhasmara Zulaekah, Dewi Zulfani, Mila