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All Journal JURNAL MAGISTER HUKUM UDAYANA Jurnal Akta Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Jurnal Bina Pengabdian Kepada Masyarakat Volksgeist: Jurnal Ilmu Hukum dan Konstitusi POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Hukum Pidana dan Pembangunan Hukum Reformasi Hukum Trisakti Amicus Curiae
Ignatius Pradipa Probondaru
Universitas Trisakti, Jakarta Barat
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Reconstruction of Tax Collection in a Fair Bankruptcy Process in Indonesia Januardo Sulung P Sihombing; Ignatius Pradipa Probondaru; I Gede Yudi Arsawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.6861

Abstract

The preamble of the 1945 Constitution of the Republic of Indonesia expresses the hope for a prosperous of the Republic of Indonesia. Achieving this prosperity nation requires adequate state revenue, with taxes playing a crucial role. However, taxes are closely tied to the sustainability of a healthy economy. On the path to a prosperous nation, many businesses face bankruptcy, which often leads to delays in tax debt payments. According to bankruptcy, in refer to article 21 of the KUP Law, tax bills are prioritized over other debts. However, there remains a dual interpretationbregarding the hierarchy of creditor payments duringbthe bankruptcy process. Therefore, the state, through itsbtaxation authority, has a responsibility to ensure that taxes—a vital source of state revenue—are accounted for in bankruptcy proceedings. This ensures that the state does not lose a critical source of income needed to distribute tax benefits and maintain public welfare. This study aims to offer insights into the fairness of tax bill settlements within the bankruptcy process. The findings indicate that there is a need for equitable tax collection in bankruptcy cases in Indonesia.
Understanding the Obligation to Register Former Customary Land Ownership Rights Probondaru, Ignatius Pradipa; Pandamdari, Endang; Wahid, Eriyantouw
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 5 No. 2 (2026): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v5i2.2187

Abstract

Land registration is a mandate of Law Number 5 of 1960 on the Basic Agrarian Regulations (UUPA), which aims to guarantee legal certainty and legal protection for land rights in Indonesia. Nevertheless, many lands that were formerly under customary ownership rights have not yet been registered and are only supported by administrative evidence such as girik or customary land title, letter C, or other tax documents. Such a circumstance engenders juridical ambiguity and heightens the likelihood of agrarian conflicts. Consequently, a thorough comprehension of the obligation to register lands formerly held under customary tenure is essential to achieving an orderly land administration framework. Employing a normative juridical methodology, this study integrates both statutory and conceptual approaches. Secondary data comprising primary, secondary, and tertiary legal materials were collected through library-based documentary research. The findings reveal that unregistered ex-customary lands lack robust evidentiary support for ownership, rendering their legal status susceptible to contestation. Within the national agrarian legal order, the conversion of customary rights into formal ownership rights necessitates land registration as a manifestation of state-conferred juridical recognition. Moreover, numerous impediments persist in the implementation of land registration, including low public legal consciousness, cumbersome procedural requirements, prohibitive costs, and restricted access to land administration services. Government Regulation No. 18 of 2021 mandates registration within a specified timeframe, signaling a policy-driven effort to expedite the juridification of land assets. This study affirms that accelerating registration not only fortifies legal certainty but also fosters socioeconomic stability and mitigates the emergence of land disputes.
REDISTRIBUSI TANAH SEMPADAN SUNGAI DALAM KERANGKA REFORMA AGRARIA: STRATEGI MEWUJUDKAN KESEJAHTERAAN RAKYAT DI WILAYAH PERKOTAAN Regita Ramadhani, Marsha; Probondaru, Ignatius Pradipa
AMICUS CURIAE Vol. 3 No. 1 (2026): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v3i1.25581

Abstract

Penelitian ini dimaksudkan untuk mengkaji kebijakan redistribusi tanah pada kawasan bekas sempadan sungai dalam bingkai reforma agraria sebagai instrumen hukum dalam mewujudkan kesejahteraan masyarakat perkotaan, dengan mengambil studi kasus di Kampung Lodan, Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan yuridis normatif yang bersifat deskriptif-analitis, dengan sumber data berasal sepenuhnya dari data sekunder yang dikumpulkan melalui metode studi kepustakaan dan diolah menggunakan teknik analisis kualitatif. Temuan penelitian menunjukkan bahwa redistribusi tanah eks sempadan sungai menjadi dimungkinkan secara hukum setelah dilakukan perubahan klasifikasi zonasi melalui pembaruan Rencana Detail Tata Ruang (RDTR) yang menghilangkan status kawasan lindung atas wilayah tersebut. Dasar hukum pelaksanaannya mengacu pada Undang-Undang Pokok Agraria serta Peraturan Presiden Nomor 62 Tahun 2023 tentang Percepatan Pelaksanaan Reforma Agraria. Kebijakan ini memberikan sejumlah manfaat, antara lain kepastian hukum bagi warga, penguatan fungsi sosial tanah, serta perluasan akses masyarakat terhadap sumber daya agraria. Sejumlah hambatan tetap diidentifikasi, seperti disharmonisasi kewenangan antara lembaga pemerintah, ketidaksesuaian antara rencana tata ruang dan kondisi aktual di lapangan, serta lemahnya koordinasi dalam tahap implementasi. Redistribusi tanah eks sempadan sungai mencerminkan respons negara terhadap ketimpangan struktural dalam penguasaan lahan di kawasan perkotaan.
KAJIAN YURIDIS MENGENAI INDIKASI TANAH TERLANTAR PADA SHGB NO. 6/CIJERUK ATAS NAMA PT BSS Dwi Prasetyo, Dimas; Probondaru, Ignatius Pradipa
AMICUS CURIAE Vol. 3 No. 1 (2026): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v3i1.25876

Abstract

Penggunaan hak atas tanah di Indonesia wajib dilaksanakan sesuai dengan peruntukan dan fungsi sosialnya guna mencegah timbulnya permasalahan hukum. Penelantaran tanah merupakan perbuatan yang bertentangan dengan prinsip fungsi sosial hak atas tanah karena menyebabkan tanah tidak memberikan manfaat bagi masyarakat maupun negara. Penelitian ini mengkaji indikasi tanah terlantar pada Hak Guna Bangunan (HGB) berdasarkan Sertifikat Hak Guna Bangunan Nomor 6/Cijeruk atas nama PT BSS, yang diduga tidak dimanfaatkan dalam jangka waktu yang lama. Permasalahan yang dibahas meliputi apakah tanah HGB PT BSS termasuk tanah yang terindikasi terlantar menurut peraturan perundang-undangan, serta bagaimana upaya hukum yang dapat ditempuh oleh penggarap untuk mendorong penertiban tanah terlantar dan melindungi kepentingan hukum mereka. Penelitian ini menggunakan metode penelitian hukum normatif dengan sifat deskriptif, melalui pendekatan peraturan perundang-undangan dan pendekatan kasus. Bahan hukum yang digunakan berupa bahan hukum sekunder yang diperoleh melalui studi kepustakaan dan dianalisis secara kualitatif dengan penarikan kesimpulan secara deduktif. Hasil penelitian menunjukkan bahwa pemanfaatan tanah oleh PT BSS tidak dilaksanakan secara optimal sesuai ketentuan Pasal 4 dan Pasal 7 PP No. 20 Tahun 2021, sehingga tanah tersebut dapat dikualifikasikan sebagai tanah terindikasi terlantar.
Co-Authors Adi Wiratno, Adi Dinda Keumala Dwi Prasetyo, Dimas Dyah Setyorini Dyah Setyorini Elsya Dana Yuana Amos Endang Pandamdari Eriyantouw Wahid I Gede Yudi Arsawan Idris, Siti Hafsyah binti Irene Eka Sihombing Januardo Sulung P Sihombing Listyowati Sumanto Mariane, Irene Nabilah, Hana Jihan Nadhirah Baisa Regita Ramadhani, Marsha Setiawati, Anda