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All Journal Sultan Agung Notary Law Review
Anis Mashdurohatun
Universitas Islam Sultan Agung (UNISSULA) Semarang
Law, Crime, Criminology & Criminal Justice Social Sciences

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Responsibilities of Notaris/PPAT in Credit Agreements & Deed on Granting of Liability Rights (APHT) When the Debtor is in Default Muhammad Hudallah; Anis Mashdurohatun; Widhi Handoko
Sultan Agung Notary Law Review Vol 4, No 1 (2022): March 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.1.48-59

Abstract

This research aims to know that in the current era of industrialization, credit is something that is not far from everyday life. For the community, both wealthy and underprivileged, credit is a solution to meet the needs of people's lives such as: clothing, food, housing. One of the important credit principles is collateral. In credit activities that occur in the community, it can be noted that generally it is often required to provide credit guarantees. Credit guarantees will have several functions and one of them is securing credit repayment if the debtor is in default. Credit guarantees have an important role in securing bank refunds. The method used in this research was a sociological juridical approach. A sociological juridical approach was an approach by looking at a legal reality in society. Land is one of the immovable objects that are widely used as collateral for loan repayment. Mortgage rights over land are often used to obtain credit facilities because land has a high economic value and always increases from time to time. Land rights as collateral in agreements between creditors with the Debtor can be bound by using Mortgage Rights. The result show that the role and function of a notary/PPAT is important in assisting the government and other parties in need to provide certainty, order and legal protection in making authentic deeds and registration of Mortgage Rights until a certificate is issued by the Land Agency.
Implementation of Zakat & Professional Income Tax Payments for Notaries & PPAT (Comparative Law Study of Zakat Payment System & Professional Income Tax) Ade Adriansyah; Anis Mashdurohatun; Widhi Handoko
Sultan Agung Notary Law Review Vol 3, No 1 (2021): March 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (797.764 KB) | DOI: 10.30659/sanlar.3.1.17-26

Abstract

The purpose of this study is to see the implementation of the Notary and PPAT professional zakat and Income Tax payment system, the reason is that the assisting system of implementing zakat and Income Tax of the Notary and PPAT profession has not met expectations and has not been able to eradicate poverty, ideal implementation of zakat and income tax notary and PPAT in the context of poverty alleviation. The approach method used in this research is the normative juridical method. The specification of this research is research with descriptive analytical breakdown specifications. Sources of research data are primary and secondary data. The data collection uses literature study as the main data and interviews as supporting data. The data analysis method used in this study is a qualitative method. The results of the study state that the implementation of the zakat and tax payment system in the stages of the notary profession and PPAT has not met expectations and has not been able to eliminate poverty because government and private ‘amil zakat institutions are still unable to collect large amounts of zakat funds. The reason the notary and PPAT professional zakat and tax payment systems have not met expectations and have not been able to incubate poverty are religious factors and non-religious factors. Ideally, the implementation of zakat and tax payments at the professional level of notaries and PPAT in the context of poverty alleviation, such as in Malaysia, taxes that have been deducted by each individual against a number of values that are not actually tax payments .
Co-Authors Ade Adriansyah Muhammad Hudallah Widhi Handoko