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Legis Ratio of Tax Imposition to the Transfer of Land Rights through Instruction Suarda, I Gede Widhiana; Prakoso, Bhim; Setiawan, Khafid
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7338

Abstract

Inheritance is a legal event that occurs when a person dies. Inheritance is the process of transferring inheritance from the deceased heir to heirs who are related by blood and marriage to the heir. When a person dies, this creates a legal consequence, namely how the management and continuation of rights and obligations as a result of a legal event due to the death of a person is regulated by inheritance law. Assets obtained from inheritance receipts are one form of additional economic capacity that can be received by a person as regulated in Law Number 36 Year 2008. Problem formulation 1) What is the basis for imposing Tax on heirs to the object of inheritance? 2). Does the imposition of taxes on heirs meet the principles of justice? The methodology used is normative juridical, with a statutory approach, a conceptual approach, and. historical approach. Conclusion That the taxation legis ratio using this approach is a fundamental basis on a philosophical basis which justifies the state to collect taxes as enforceable in the sense of having authority with coercive power. Taxes have become the backbone of a very dominant development wheel. Whereas the imposition of tax on the heirs on the object of inheritance does not meet the principles of justice and benefit to the heirs, because the heirs are subject to BPHTB twice. Suggestion The government should review the products of legislation related to the imposition of taxes with legal considerations that meet the legal objectives of the purpose of imposing taxes on the community. Especially the regulation regarding the determination of NPOPTKP for objects obtained from inheritance in order to take into account the economy of the community because the income level of the community is different.
PERBANDINGAN HUKUM PERKEMBANGAN PERSEKUTUAN KOMANDITER (COMMANDITAIRE VENOOTSCHAAP) DI INDONESIA DAN BELANDA Syadzwina, Dhifa Nadhira; Amri, Ahmad Ihsan; Setyawan, Fendi; Prakoso, Bhim
Kertha Semaya : Journal Ilmu Hukum Vol 12 No 8 (2024)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2024.v12.i08.p18

Abstract

Tujuan studi ini untuk mengkaji perbandingan hukum perkembangan Persekutuan Komanditer (CV) antara Indonesia dan Belanda. Studi ini menggunakan metode penelitian hukum yuridis normatif dengan pendekatan perundang-undangan, historis dan komparatif. Hasil studi menunjukkan bahwa peraturan CV di Indonesia berpedoman pada KUHD, KUHPerdata dengan peraturan administratif melalui Permenkumham Nomor 17 Tahun 2018, sedangkan peraturan CV di Belanda berpedoman pada NBW yaitu dalam Buku 7. Muatan konsep hukum CV di NBW lebih lengkap dan detail berkenaan dengan prosedur pendirian, perubahan bentuk badan usaha, maupun pembubaran CV termasuk batasan kewenangan dan tanggung jawab masing-masing sekutu, sedangkan konsep hukum CV di KUHD terbatas pada Pasal 19 hingga Pasal 21 KUHD dengan ketentuan yang belum diatur dikelompokkan dengan pengaturan persekutuan firma dalam Pasal 16 hingga Pasal 35 KUHD. Prinsip utilitarianisme diperlukan untuk penyelarasan konsep hukum CV melalui peraturan perundang-undangan tersendiri sebagaimana mengadopsi dari NBW berdasarkan substansi hukum, struktur hukum, dan budaya hukum di Indonesia yang harus adaptif terhadap kompleksitas perkembangan dunia bisnis. The purpose of this study is to examine the legal comparison of the development of the Commodity Partnership (CV) between Indonesia and the Netherlands. This study uses normative juridical legal research method with statutory, historical and comparative approaches. The results of the study show that CV regulations in Indonesia are guided by the Commercial Code, Civil Code with administrative regulations through MOLHR Number 17 of 2018, while CV regulations in the Netherlands are guided by the NBW, namely in Book 7. The content of the CV legal concept in the NBW is more complete and detailed regarding the procedures for establishing, changing the form of business entity, and dissolving a CV including the limits of authority and responsibility of each ally, while the concept of CV law in the Commercial Code is limited to Article 19 to Article 21 of the Commercial Code with unregulated provisions grouped with the regulation of firm partnerships in Article 16 to Article 35 of the Commercial Code. The principle of utilitarianism is needed to harmonize the legal concept of CV through separate laws and regulations as adopted from the NBW based on the legal substance, legal structure, and legal culture in Indonesia which must be adaptive to the complexity of the development of the business world.
Pertanggunganjawaban Notaris Terhadap Pemindahan Hak Milik Atas Tanah Secara Kewarisan Kepada WNA Iga Dewi, Elit; Alexsandro Ricardo, James; Prakoso, Bhim
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1837

Abstract

The Basic Agrarian Law regulates the prohibition on foreigners' ownership of private land. However, it cannot be denied that Indonesian residents can have foreign heirs. This research aims to determine and analyze the legal position of foreigners regarding ownership of land by inheritance using a notarial deed, as well as how the notary is accountable for the deeds they make. So this research is entitled Notary's Responsibility for the Transfer of Land Ownership Rights by Inheritance to Foreigners. This research was conducted using qualitative methods. The approach to this research uses a normative juridical approach. This research shows that the legal position of foreigners regarding ownership of land by inheritance is that a person's civil right to receive an inheritance can never be lost unless due to actions that endanger the heir who has died. For foreigners, they are not allowed to have ownership rights to land. Acquisition by means of sale and purchase, gift, exchange, gift by will, without stipulation by the government is considered null and void by law. Foreigners are required to relinquish the property rights they have acquired within 1 year of obtaining those rights. However, if the 1 year period has passed, the foreigner will lose ownership rights to the land and the ownership will change to state property.
The Freedom of Contract Ali, Moh.; Prakoso, Bhim
Indonesian Journal of Law and Society Vol 4 No 1 (2023): International Business and Crimes in Modern Society
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v4i1.38486

Abstract

The presence of free trade zone and the increase in cross-border trade, have led to a significant increase in transnational legal relations. As a result, international contracts have become more common, and the principles of freedom of contract, including the freedom to choose the law and forum, have become increasingly important. Freedom of contract is a very universal principle. Almost all countries in the world recognize it as a very fundamental principle in contracts, even in international business contracts. This principle recognizes that contracts made by the parties act as laws for the parties that compile them. However, there is still lacking consistency among Indonesian judges in their interpretation of the choice of law and forum in international contracts. This study examined the raison d’ etre of different views and decisions of Indonesian judges in interpreting the choice of law and the choice of forum, and its implication to the principle of legal certainty in international business disputes. Through the normative legal research which elaborated with a case study, this research finds that The views of some Indonesian court judges deviate from the principle of freedom of contract where the law that has been chosen by the parties is based on considerations of the principle of effectiveness besides focusing on the nature of the case handled so that the decision can be executable. The court may need to balance the principle of freedom of contract with other important considerations in order to arrive at a fair decision. This is why it is important for judges to have a clear understanding of both the principles of freedom of contract and the practical implications of their decisions in order to promote legal certainty in international business transactions.
Pentingnya Pendidikan Karakter untuk Siswa Sekolah Dasar dalam Semangat Belajar melalui Mencintai Orang Tua di SDN Ambulu 3 Puspito, Agung Nugroho; Wardhono, Adhitya; Qori’ah, Ciplis Gema; Nasir, M Abd; Suud, Hasbi Mubarak; Fadilah, Iftitah Arya Putri; Lestari, Dhea Suci; Maharany, Adelia Dwifa; Elnadia, Salsabillah Rahmah; Wibowo, Kaisar Belmiro Khalfani; Rahmanda, Rahadian; Prakoso, Bhim
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.1034

Abstract

Education is a fundamental component in the development of a nation, particularly for a developing country like Indonesia, which requires a generation of high-quality successors. To support this need, the government has implemented a 12-year compulsory education policy, covering education from Elementary School (SD) to Senior High School (SMA). Elementary School serves as the foundational stage for students' learning. However, academic education alone is insufficient to create a quality generation; character education also plays a key role in shaping individual attitudes. As moral values are increasingly eroded by modern developments, character education becomes even more essential. This study was conducted on 6th-grade students at SDN Ambulu 3, employing an approach that emphasizes the importance of appreciating parents. This approach aims to enhance students' awareness of their parents' roles in their lives and their responsibilities as learners. Data analysis was carried out using a qualitative descriptive method, with letter writing as the research instrument. The results indicate that character education with a focus on appreciating parents is effective in boosting students' enthusiasm for learning.
Pengembangan Kreativitas Anak Sekolah Dasar melalui Program Seni dan Kerajinan Tangan di MI Miftahul Ulum Wardhono, Adhitya; Qori’ah, Ciplis Gema; Nasir, M Abd; Ubaidillah, Mohammad; Rafa, Muhammad; Sultonia, Ivone; Arinanta, Arya; Fauziah, Rafika; Fatmawati, Yeni; Puspito, Agung Nugroho; Prakoso, Bhim
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.1035

Abstract

This social project aims to enhance the creativity of elementary school students at MI Miftahul Ulum through a program focused on arts and crafts. The program is designed not only to stimulate students' interests and talents but also to provide opportunities for them to explore their potential and create artistic and craft works that are relevant and applicable in their daily lives. This community service activity was conducted at MI Miftahul Ulum, located at Jl. Tlogo Wetan, Antirogo, Kec. Sumbersari, Kabupaten Jember, involving 30 students from the 2nd and 3rd grades. The method employed in this activity was a conventional approach, which combined direct practice with discussion sessions to enhance students' understanding and skills. The results indicate that the students participated enthusiastically and exhibited positive expressions, which supported the optimal development of their creativity. This outcome was influenced by the positive atmosphere and conducive learning environment, allowing students to be more open in expressing their creative ideas.
Penanaman Nilai-Nilai Pancasila bagi Siswa Pondok Pesantren Salafiyah Assyarif Wardhono, Adhitya; Qori’ah, Ciplis Gema; Nasir, M Abd; Ubaidillah, Mohammad; Sifah, Isrina; Faizyah, Nadia Nurdiyana; Rachma P. A, Shabrina; Ferdyansyah, Dandy; Ma’arif, Samsul; Sarifudin, Ahmat; Puspito, Agung Nugroho; Prakoso, Bhim
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.1036

Abstract

This social project aims to reinforce the values of Pancasila to prevent their degradation. Additionally, the project seeks to enhance students' understanding of Pancasila values and alter their perspectives on the relevance of these values in daily life. The community service was conducted at the Salafiyah Assyarif Islamic Boarding School, Ajung District, Jember Regency, involving 20 students. The method employed is a conventional approach, incorporating presentations, practical activities, and discussions. The results indicate an 80% increase in the students' knowledge of Pancasila values
Pengayaan Literatur dan Implementasi Nilai Pancasila pada Anak Usia Dini di SDN Suci 5 Jember Wardhono, Adhitya; Qori’ah, Ciplis Gema; Nasir, M Abd; Puspito, Agung Nugroho; Yoniksa K, Bintang; Rahmadini, Intan Aulia; Lestari, Ria Nova Agustin Puji; Laela, Intan; Ningsih, Arumiyati; Thaka, Ichan Ryan; Prakoso, Bhim
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.1053

Abstract

Introducing Pancasila from an early age is crucial to fostering a sense of love for the homeland, starting with education at the primary school level. This socialization activity was conducted by university students at SDN Suci 5, located in Desa Suci, Kecamatan Panti, Kabupaten Jember, due to many students lacking an understanding of the importance of learning Pancasila. The goal of this socialization is to help students internalize and apply the values of Pancasila in their daily lives, considering that Pancasila is the foundation of Indonesia, a multicultural nation characterized by diverse ethnicities, races, religions, and cultures. This diversity is reflected in Pancasila's motto, "Bhineka Tunggal Ika," which means "Unity in Diversity." As the nation's foundation, Pancasila should guide the behavior of every citizen. Instilling Pancasila values from an early age is expected to strengthen Indonesia's resilience in facing various challenges. Therefore, implementing Pancasila in daily life is essential to showcase a dignified and culturally rich national identity
Kedudukan Kreditor Asing Dalam Perkara Penundaan Kewajiban Pembayaran Utang Terhadap Debitor Yang Berkedudukan Di Indonesia Ilmi, Besty Dyah Qorina; Hariyani, Iswi; Prakoso, Bhim
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 2 (2023): Desember 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penyelesaian perkara PKPU dengan melibatkan unsur asing di dalamnya pada dasarnya dapat dikualifikasikan sebagai perkara cross border insolvency. Pengaturan cross border insolvency dalam Undang-undang Nomor 37 Tahun 2004 tentang Kepailitan dan PKPU hanya mengatur mengenai unsur asing berupa obyek yakni aset debitor pailit yang berada di luar negeri, dan pengaturan mengenai keterlibatan unsur asing salah satunya kreditor asing. Hal tersebut tentu menimbulkan suatu ketidakpastian hukum terkait kedudukan kreditor asing yang terlibat dalam proses PKPU di Indonesia. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual, dan bahan hukum dianalisis mengunakan metode deduktif. Hasil penelitian ini bahwa dalam Undang-undang Nomor 37 Tahun 2004 tidak mengatur mengenai cross border insolvency yang berkaitan dengan unsur subyek. Pada perkembangannya telah banyak negara-negara di dunia yang mengatur mengenai cross border insolvency secara lengkap, berdasarkan hal tersebut Indonesia perlu melakukan pembaharuan hukum khususnya dalam kepailitan dan PKPU.
Kepastian Hukum Hak Guna Usaha di atas Hak Pengelolaan Sharfinda, Nisriina Milla; Antikowati, Antikowati; Prakoso, Bhim
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 2 (2023): Desember 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i2.5060

Abstract

The ratification of Law 6/2023 creates a new norm for granting HGU, which is stated in Article 129 Paragraph (2) that the right: to cultivate; build use; and use, can be provided on top of HPL. Based on the closing provisions of Law 6/2023 Article 184 which states that all implementing regulations remain in force as long as they do not conflict with government regulations in place of this law, PP 18/2021 is still valid. The government regulation states that in Article 8 Paragraph (1) HPL can be granted HGU. This can result in abuse of authority as has occurred in the general transmigration program for West Java residents to Riau Province in East Tambusai Village, Kampar Regency, the Regional Government of Riau Province part of the transmigration management land was carried out in collaboration with PT Pancasurya Agrindo. The research carried out was to analyze the implementation of granting HGU applications above HPL to determine the basis and legal certainty of HGU above HPL. This research using the normative juridical research method found the problem related to the basis and the legal certainty of HGU above HPL. Legal certainty from HGU above HPL is not optimal if based on the analysis of existing cases, because the application article for the issuance of HGU above HPL does not provide space for people who object to the issuance of HGU certificates. Legal certainty will be implemented if the law related to the implementation of HGU above HPL is effective.
Co-Authors Aan Efendi Abdul Haris Afianto Achmad Rofik Adam Bintang Danesa Wijaya Adhitya Wardhono Ainun Najib Al Farizy, Mohammad Rafi Alexsandro Ricardo, James Alif Ardiansyah Amalia, Eka Putri Amalia, Widya Sari Amri, Ahmad Ihsan Ana Laela Fatikhatul Choiriyah Antikowati Antikowati Arinanta, Arya Ayuningtyas, Vica Putri Bayu Abdillah Bayu Indra Permana Belva Vidaloka Chrisari Berliana Ayu Saputri Clarissa Oktaviriya Prakoso Dewatoro Suryaningrat Poetra Dewi indriani Diah Aju Wisnuwardhani Diajeng Dwi Oktaverina Dian Qobila Belinda Dodik Prihatin AN Echwan Irianto Edi Wahjuni Elnadia, Salsabillah Rahmah Ermanto Fahamsyah Fadilah, Iftitah Arya Putri Faisal Samsudin Faizyah, Nadia Nurdiyana Fanny Tanuwijaya Fatmawati, Yeni Fauziah, Rafika Fendi Setyawan Fendi Setyawan Ferdyansyah, Dandy Fivi Faiqotul himmah Floranta Adonara, Firman Frinaldo, Dimas Seandy Hasbullah, M. Afif Himmatul Mahmudah Honainah Honainah I Gede Widhiana Suarda I Wayan Yasa Iga Dewi, Elit Ilmi, Besty Dyah Qorina Isro Vita Nugraningsih Iswi Hariyani Iswi Hariyani Khafid Setiawan Krisna Mukti Pradana Laela, Intan Lestari, Dhea Suci Lestari, Ria Nova Agustin Puji Maharany, Adelia Dwifa Mayang Asmara Megaputri, Vincencia Ma’arif, Samsul Misbahul Ilham Misbahul Ilham Moh. Ali Moh. Ali Muhammad Imaduddin Nasir, M Abd Ningsih, Arumiyati Nugroho, Fiska Maulidian Nur Fitriah Permatasari, Intan Permatasari Pramono, Gatot Eddy Puspita, Nabilah Ayu Puspito, Agung Nugroho Qori’ah, Ciplis Gema Rachma P. A, Shabrina Rafa, Muhammad Rahmadini, Intan Aulia Rahmanda, Rahadian Reyka Widia Nugraha Rizqiani Purwaningtiyas R Sarifudin, Ahmat Septiani, Vira Nadia Setiawan, Khafid Sharfinda, Nisriina Milla Sifah, Isrina Siti Ayu Rahayu Sonia Candra Dewi Sultonia, Ivone Suud, Hasbi Mubarak Syadzwina, Dhifa Nadhira Thaka, Ichan Ryan Ubaidillah, Mohammad Wahyudiono, Tri Wardana, Dendik Surya Wibowo, Kaisar Belmiro Khalfani Yoniksa K, Bintang