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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan PACTUM LAW JOURNAL Jurnal Jatiswara Pancasila and Law Review Al Huwiyah: Journal of Woman and Children Studies
Rilda Murniati
Fakultas Hukum Universitas Lampung
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : Jurnal Jatiswara

 1 
Pembaharuan Hukum Perjanjian Perkawinan Dan Akibat Hukumnya Terhadap Harta Dalam Perkawinan Murniati, Rilda
JATISWARA Vol. 33 No. 3 (2018): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jtsw.v33i3.184

Abstract

Every marriage will give birth the union of assets that can be obtained by husband and wife during the marriage if not excluded by the marriage agreement. However, the Marriage Law explicitly and clearly stipulates that the marriage agreement must be made before the marriage takes place or at the time the marriage takes place. The existence of these legal provisions, in fact, is not entirely known by every prospective husband and wife and raises new problems related to land law that limits ownership rights to land and buildings for Indonesian citizens who marry other citizens without marriage agreements. This is the reason for the birth of a material test suit against the provisions of the Marriage Law contained in the Decision of the Constitutional Court No. 69 / PUU-XII / 2015. This decision forms the basis and legal basis for new arrangements as a source of legal renewal on the procedures for marriage agreements and their legal consequences for joint assets acquired in marriage. The born of legal renewal is the marriage agreement that can be made any time during the marriage in the form of an authentic deed at the notary and can be retroactive from the date the marriage takes place as long as the husband and wife agree and bind as a law to the parties. For this reason, the legal consequences of the legal status of joint assets acquired during marriage are the personal property of each husband and wife and their contents are binding on third parties as long as the third party has an interest.
Gugurnya Hak Mendahului Negara Atas Piutang Pajak dalam Kepailitan Perusahaan Murniati, Rilda
JATISWARA Vol. 35 No. 3 (2020): Jatiswara
Publisher : Fakultas Hukum Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jtsw.v35i3.265

Abstract

Tujuan penelitian ini adalah untuk mengetahui alasan hukum gugurnya hak mendahului negara atas piutang pajak dan akibat hukum gugurnya hak mendahului negara atas piutang pajak dalam kepailitan perusahaan. Metode penelitian yang digunakan adalah normatif dengan menggunakan pendekatan peraturan perundang-undangan dan konseptual serta pendekatan kasus. Hasil penelitian adalah bahwa alasan hukum penolakan kurator dalam verifikasi piutang pajak yang dimohonkan oleh DJP yang diwakili oleh Kantor Pelayanan Pajak (KPP)di daerah karena keterlambatan yang melebihi batas waktu pencocokan (verifikasi) piutang yang ditetapkan oleh Hakim Pengawas sesuai Pasal 113 UU Kepailitan. Untuk itu, setiap kreditor yang terlambat melakukan pendaftaran atau verifikasi piutangnya kepada kurator termasuk piutang pajak menjadikan piutangnya tidak dapat dibayar dari harta pailit debitor. Fakta hukum penolakan kurator akibat daluarsa dalam rapat verifikasi dibenarkan oleh Judex Facti serta dikuatkan dalam keputusan Judex Juris. Selanjutnya, Judex Juris membenarkan pula bahwa akibat daluarsa menempatkan piutang pajak berstatus konkuren dengan kreditor lainnya dengan pembayaran secara proporsional menurut perbandingan besaran piutang masing-masing (pari passu pro rata parte).
Co-Authors Ayu Parameswari, Putri Kulsum, Sayyidah Sekar Dwi Mustika, Dora Nuharja, Rahma Nunung Rodliyah Nurfani, Anggun Pratama, Andre Arya Ricco Andreas, Ricco Selvia Oktaviana, Selvia Sisko, Firmandes Trijaya, M. Wendy Trijaya, Muhammad Wendy Wardani, Yulia Kusuma Wijaya1, Aria Alim