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Journal : Reformasi Hukum Trisakti

TRANSFORMASI DATA PADA SERTIPIKAT TANAH: ANALISIS PERBANDINGAN ANTARA SERTIPIKAT ELEKTRONIK DAN ANALOG: Data Transformation On Land Certificates:A Comparative Analysis Of Electronic And Analog Certificates Nadhirah Baisa; Ignatius Pradipa Probondaru
Reformasi Hukum Trisakti Vol 7 No 3 (2025): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v7i3.22964

Abstract

The transformation of technological advancements and the existence of digitalization has created a shift in the land registration system from paper-based to electronic, this shift has given birth to a new product, namely an electronic certificate that is different from the previous certificate, namely an analog certificate. The formulation of the problem is how the features in presenting data differ between electronic certificates and analog certificates. The research method, the type of normative legal research is descriptive with secondary data, namely laws and regulations, and related journals, analyzed qualitatively and deductively drawing conclusions. The results of the discussion and conclusions are the differences in data presentation features between analog and electronic certificates including document forms, increased security features with editions, the use of electronic signatures, and simplification of substance with QR codes, electronic certificates do have a minimal risk of loss and damage due to natural disasters because of supporting features that previously did not exist in analog. However, many still do not know the differences in data presentation features between the two, one of which is the QR Code that can be scanned on the Touch Tanahku application.
KEBIJAKAN PENGURANGAN PAJAK PBB-P2 DI KOTA TANGERANG SELATAN: KEWENANGAN PEMERINTAH DAN UNDANG-UNDANG NOMOR 1 TAHUN 2022: PBB-P2 Tax Reduction Policy in South Tangerang: Government Authority and Law No. 1 Year 2022 Elsya Dana Yuana Amos; Ignatius Pradipa Probondaru
Reformasi Hukum Trisakti Vol 7 No 4 (2025): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v7i4.22942

Abstract

South Tangerang City Government in the Rural and Urban Land and Building Tax (PBB-P2) Reduction Policy for 2022-2023, South Tangerang City Government provided incentives in the form of reductions in the principal amount of tax and the elimination of administrative sanctions. This policy was adopted following the enactment of Law Number 1 of 2022, which grants greater authority to local governments in managing their revenue sources, including PBB-P2. The legal issue addressed in this research is how the regulation and impact of the PBB-P2 reduction policy affects local revenue and taxpayer compliance. The legal research method employed is normative legal research, using a descriptive approach through the analysis of secondary data to assess the policy’s compliance with national statutory provisions. Based on the findings of the analysis, it is concluded that although this policy may potentially reduce local revenue, it generally enhances taxpayer awareness and compliance while supporting public welfare. This research is expected to provide strategic recommendations to optimize local tax policies in promoting regional economic growth.