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All Journal Masalah-Masalah Hukum Al-Mizan (e-Journal) Widya Yuridika Halu Oleo Law Review Bina Hukum Lingkungan Gorontalo Law Review JURNAL ILMIAH ADVOKASI Mulawarman Law Review Batulis Civil Law Review Bina Hukum Lingkungan
Muhammad Ilham Arisaputra, Muhammad Ilham
Fakultas Hukum Universitas Hasanuddin Makassar
Religion Arts Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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SINERGITAS PENGATURAN PERIZINAN PENGELOLAAN SUMBER DAYA ALAM UNTUK MEWUJUDKAN KONSEP PEMBANGUNAN BERKELANJUTAN Ilyas, Anshori; Arisaputra, Muhammad Ilham; Arifin, Ariani; Bakar, Dian Utami Mas
Bina Hukum Lingkungan Vol. 4 No. 2 (2020): Bina Hukum Lingkungan, Volume 4, Nomor 2, April 2020
Publisher : Asosiasi Pembina Hukum Lingkungan Indonesia (PHLI)

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Abstract

Pengaturan di bidang pengelolaan sumber daya alam di Indonesia saat ini sudah sangat banyak dan cukup komprehensif. Beberapa peraturan perundang-undangan tersebut juga sudah menguraikan mengenai izin yang dapat dilakukan dalam hal pengelolaan sumber daya alam di berbagai bidang sektoral. Instrumen izin dalam pengelolaan sumber daya alam merupakan salah satu bentuk konkrit dari Hak Menguasai Negara atas sumber daya alam. Izin merupakan instrumen pengelolaan sumber daya alam sekaligus sebagai mekanisme kontrol pemerintah melalui persyaratan izin yang ditentukannya. Penerbitan izin pengelolaan sumber daya alam wajib untuk memperhatikan ketentuan dalam UU PPLH dan bahkan Izin Lingkungan menjadi syarat mutlak untuk mendapatkan izin pengelolaan sumber daya alam.
Analisis Hukum Peningkatan Tarif Nilai Objek Pajak Tidak Kena Pajak dalam Transaksi Jual Beli Tanah di Kabupaten Jember Anggriani, Alvi; Ruslan, Achmad; Arisaputra, Muhammad Ilham
Al-Mizan (e-Journal) Vol. 19 No. 2 (2023): Al-Mizan (e-Journal)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Institut Agama Islam Negeri Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/am.v19i2.3942

Abstract

This study aims to analyze the policy of imposing acquisition value of tax objects is not taxable (NPOPTKP) tariff increases in land buying and selling transactions and the authority of the Jember district government in determining the increase in NPOPTKP rates in Jember district. This research was conducted using empirical research methods. The results of this study indicate (1) the policy of imposing an increase in tariffs of NPOPTKP in land sale and purchase transactions in Jember Regency has been regulated following with  applicable laws and following with existing regional regulations, namely following with Jember Regent Regulation Number 45 of 2021 concerning Amendments to Regent Regulation Number 38 of 2011 concerning Procedures for Collection of Fees for Acquisition of Land and Building Rights; (2) The authority of the regional government of Jember Regency in determining the increase in tariffs on the value of non-taxable tax objects has been implemented by Law Number 28 of 2009 concerning Regional Taxes and regional levies to expand regional tax objects and regional levies and to provide discretion in determining the rates to the local government considering that it is necessary to increase the tariffs of NPOPTKP in land buying and selling transactions caused by a discrepancy between the realization of tax revenues and the targets set due to non-compliance by the public in carrying out their tax obligations. The application of administrative sanctions for taxpayers who do not comply in carrying out their tax obligations should be implemented by the Regional Planning and Revenue Agency (Bappeda) so that the target of revenue in the tax sector that has been set can be achieved to the maximum.
Hak Kepemilikan Perumahan Di Atas Bangunan Gedung Komersil Pangerang, Cut Hardiyanti; Nur, Sri Susyanti; Arisaputra, Muhammad Ilham
Batulis Civil Law Review Vol. 2 No. 2 (2021): VOLUME 2 NOMOR 2, NOVEMBER 2021
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/ballrev.v2i2.737

Abstract

This research aims to find the regulation regarding to the spatial utilization above a commercial building for housing and to examine ownership rights for housing built on top of the building. This research is an empirical legal research with research locations in DKI Jakarta, precisely at the Cosmo Park and The Villas. The research location was considered in DKI Jakarta because the existence of housing above commercial buildings in Indonesia was only in DKI Jakarta. The speakers in this research were the Head of Planning and Utilization of City Spaces at the department of copyright works, spatial planning, and land in DKI Jakarta province (DCKTRP), Building Supervision Staff at the DCKTRP DKI Jakarta province and the Directorate General of Spatial Planning at the Ministry of Agrarian Affairs and Spatial Planning / National Land Agency. The results of this research indicate that the current regulation regarding the spatial utilization above commercial buildings for housing refers to the local RTRW and RDTR whose spatial utilization allocations must be in accordance with the stipulated permits. Permits are granted in the form of location permits, space utilization permits and building construction permits in accordance with applicable local scale regulations. For the Cosmo Park and The Villas housing in DKI Jakarta, there is a mismatch between the initial IMB and the current use of the building. So the important thing that must be considered in the future construction of housing on commercial buildings is that the presentation of the IMB must be in accordance with the current construction realization. Ownership rights for housing built on top of the building, namely the property rights for flat units (strata title). Strata title refers to individual ownership of a proportionally part of a building either horizontally or vertically.
Co-Authors A. Moein, Harustiati Achmad Ruslan, Achmad Aini, Nurina Alwy, Sabir Amalia, Nila Aminuddin Ilmar Anggriani, Alvi Arifin, Ariani Ashri, Abdul Munif Bakar, Dian Utami Mas Gede, Mohammad Amri Iin Karita Sakharina Ilyas, Anshori Kadir Salmudin, Andi Muhammad Lahae, Kahar M, Herianto Maulidya, Nashiba Muhammad Wahyu, Muhammad Mustafa Bola, Mustafa Nurfaidah Said, Nurfaidah Pangerang, Cut Hardiyanti Romi Librayanto, Romi Sri Susyanti Nur, Sri Susyanti Syamsuddin Muchtar