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Akhmad Khisni

Lecturer Master of Notary Law, Faculty of Law, Universitas Islam Sultan Agung Semarang, Indonesia

Author-ID : 4289436

Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document

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Articles

Policy Implementation of Land Value Zone Towards Transaction Value in Assets of Land Office Rodhita Nur Gustiananda; Amin Purnawan; Akhmad Khisni
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

The purpose of this research is to: 1) To find out what are the regulations governing Land Value Zones in Indonesia, 2) To find out the implementation of the Land Value Zone policy on Transaction Value in deeds at the Kuningan Regency Land Office. The data used in this study are primary materials, secondary materials and testier materials that can support the assessment, which are then analyzed using the empirical juridical method. Based on the results of data analysis, it is concluded that: 1) The regulation regarding Land Value Zones in Indonesia has not yet been specifically regulated regarding the determination of Land Value Zones or land value information, but the community also does not really understand the land values based on or determined by the Land Value Zones In the Kuningan Regency Land Office as well as the Kuningan Regency Regional Regulation, it also does not regulate market value or the Land Value Zone policy which in the end has different policies between agencies. 2) In terms of the legal substance related to the Land Value Zone, Kuningan Regency has not realized it due to clashes between employees regarding the rules.

Purchase and Purchase Binding Agreement as a Production Guarantee Power of Attorney to Impose Mortgage Rights Andi Rosita; Amin Purnawan; Akhmad Khisni
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

This study aims to: to find out whether the Sale and Purchase Agreement can be used as a guarantee for the making of a power of attorney to impose mortgage rights. The approach method in this research is normative law, the data source is obtained from the literature and the legal materials used are primary, secondary and tertiary legal materials which are then analyzed by means of qualitative analysis.Based on the results of data analysis, it is concluded that the sale and purchase agreement is a manifestation ofthe principle of freedom of contract in which the parties are free to make any kind of agreement they want as contained in Article 1338 of the Civil Code by stating that all agreements made legally are valid as law for those who make them. However,the sale and purchase agreement cannot be used as a guarantee in making the deed of power of attorney to impose mortgage rights because ifthe land rights process has not been completed and the SKMHT period has ended laterthe debtor is in default, the skmht is null and void and the land object which is still in the status of a sale and purchase agreement cannot be subject to security rights and the deed of power of attorney imposing mortgage rights (SKMHT) cannot be upgraded to deed of granting mortgage rights (APHT) which is executorial in nature. The validity period of SKMHT for land that has been registered is one (1) month and creditors have the potential to lose the opportunity to impose mortgage rights.

The Role of Land Associates Officials (PPAT) in Collection of BPHTB Tax on Land & Building Transactions for Sale & Building Tafana Bella Marinda; Akhmad Khisni; Ngadino Ngadino
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

The legal act of transferring rights to land and/or buildings must always be followed by the making of the necessary deeds, as specifically regulated on this matter. Which deeds must be made by the competent official for this, namely the Official for Making Land Deeds (PPAT), where in certain cases the deed is made by a notary. Thus, the government in its issued regulation has assigned the official making the deed to participate in supervising the payment of taxes payable on the said land and/or building transactions. However, in its implementation there are still many obstacles that arise, especially there is still tax avoidance in land transactions, and a lack of understanding of the calculation and payment of Land Rights Acquisition Tax (BPHTB) by taxpayers, which results in the main tax function to fill State cash receipts, which are often referred to as budgetary functions, which are not well implemented. In the collection of Land Rights Acquisition Fees (BPHTB) in connection with the deed he makes, it is hoped that the Notary as PPAT will play an active role requiring payment of Land Rights Acquisition Fee (BPHTB) in transferring rights to land and buildings, which after the agreement is made and the payment transaction is made, the tax must be paid as soon as possible, then its correctness is checked so that the deed can be signed immediately.

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