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All Journal Kertha Semaya Jurnal Cakrawala Hukum Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia Recital Review Unes Law Review Pena Justisia: Media Komunikasi dan Kajian Hukum Notaire JURNAL RECHTENS As-Syar'i : Jurnal Bimbingan & Konseling Keluarga JURNAL USM LAW REVIEW Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Law and Society Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Cakrawala Ilmiah Journal of Economic & Business Law Review Jurnal Ilmu Kenotariatan SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Journal of Private and Economic Law Deposisi: Jurnal Publikasi Ilmu Hukum IIJSE Jurnal Pengabdian Nasional (JPN) Indonesia SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Acten Journal Law Review
Prakoso, Bhim
Jember University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Tanggung Jawab Hukum Perusahaan Asuransi dan Perlindungan Konsumen Pasca Pencabutan Izin Usaha Mayang Asmara Megaputri, Vincencia; Hariyani, Iswi; Prakoso, Bhim
Recital Review Vol. 7 No. 2 (2025): Volume 7 Nomor 2 Juli 2025
Publisher : Magister Kenotariatan, Universitas Jambi

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

Abstract

The revocation of PT Asuransi Jiwa Adisarana Wanaartha's business licence by OJK on 5 December 2022 was due to violations of solvency, investment adequacy ratio, and minimum equity requirements. The revocation of this business licence requires the company to undergo liquidation and has an impact on policyholders who face the risk of defaulting on claims. This research uses normative juridical method with statutory and conceptual approaches. The result of the discussion of the issues examined by the author is that the revocation of PT Asuransi Jiwa Adisarana Wanaartha's business licence by the OJK meant that the company lost its legal status to operate, resulting in a liquidation process aimed at settling the company's obligations and protecting the interests of policyholders. The consequences of the revocation of the business licence for policyholders include changes in the claims mechanism, which now proceeds through an administrative and uncertain liquidation process, as well as facing the risk of losses due to the company's limited assets. After its business licence was revoked, PT Asuransi Jiwa Adisarana Wanaartha is obligated to prioritise policyholders in settling its obligations, meaning the company must refund all premiums to policyholders due to the cancellation of the insurance agreement. Legal protection for policyholders is provided through the insurance policy as internal legal protection and external legal protection from the OJK and the Deposit Insurance Agency under the P2SK Law. In the event of a dispute, policyholders may resolve it through litigation by filing a breach of contract lawsuit if the company fails to fulfil the insurance agreement.
Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Perjanjian Pengikatan Jual Beli Permatasari, Intan Permatasari; Floranta Adonara, Firman; Prakoso, Bhim
Action Research Literate Vol. 8 No. 5 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i5.375

Abstract

Pengalihan BPHTB menjadi pajak daerah dituangkan dalam UU PDRD yang kemudian dilakukan efesiensi melalui regulasi mengenai lingkup hubungan keuangan pemerintah pusat dan pemerintah daerah dalam UU HKPPPD. Ketentuan ini memodifikasi pajak BPHTB mengenai saat terutangnya BPHTB ditetapkan pada tanggal dibuat dan ditandatanganinya perjanjian pengikatan jual beli untuk jual beli. BPHTB dipungut berdasarkan adanya perolehan hak atas tanah, sementara PPJB secara asas belum mengalihkan hak. Tujuan penelitian ini adalah memperoleh analisis mengenai pengenaan BPHTB pada PPJB. Metode penelitian dengan menggunakan tipe penelitian yuridis normatif dengan mengkaji berbagai aturan hukum dan konsep-konsep teoritis. Pendekatan masalah dalam penelitian ini menggunakan pendekatan perundang-undangan, pendekatan historis dan pendekatan konseptual. Hasil dari penelitian ini adalah pengenaan BPHTB pada PPJB belum memenuhi unsur kepastian hukum. Subjek BPHTB, objek BPHTB, dasar pengenaan BPHTB dan definisi BPHTB adalah pajak atas perolehan hak atas tanah dan bangunan akibat perbuatan hukum peralihan atau pemindahan hak. Pemungutan pajak dalam Pasal 49 huruf a adalah kabur norma sehingga belum memberikan kepastian hukum dan pengaturan tersebut tidak dapat dilaksanakan, bahwa yang berhak menurut hukum dapat memperoleh hak-haknya (adil).
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