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Widhi Handoko
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The Efforts to Settle Non-performing Loans through the Execution of Mortgage Guarantees without a Court Decision Arif Sujatmaka; Widhi Handoko
Sultan Agung Notary Law Review Vol 4, No 3 (2022): September 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.3.809-821

Abstract

The purpose of this study is to find out and analyze efforts to resolve non-performing loans through the execution of mortgage guarantees without a court decision and to find out and analyze the legal consequences of the execution of mortgage guarantees without going through a court decision. The research approach method used in this journal is a sociological juridical approach. . Collecting data using interview methods, document studies or library materials. After the researcher collected data, then the data obtained from the interviews and document studies were analyzed qualitatively. Qualitative data analysis, is a research method that produces descriptive data analysis, namely what was stated by the respondent in writing or verbally and also his real behavior, researched and studied as a whole. After the data analysis is complete, the results will be presented descriptively, namely by telling and describing what is in accordance with the problems studied. Furthermore, a conclusion is drawn which is the answer to the problems raised in this study. Efforts made by the Bank include collecting in the form of money to customers, restructuring credit, conducting mortgage auctions, direct write off method which is carried out when a receivable is believed to be uncollectible or repaid by the debtor, resulting in losses on receivables, directly debited to the accounts receivable loss account so that the reserve for receivables loss account is no longer used and as a result of the law the auction is null and void.
The Responsibility of Werda Notary to Deals the Problems What Has Done Shinta Rahmatika Damayanti; Bambang Tri Bawono; Widhi Handoko
Sultan Agung Notary Law Review Vol 4, No 3 (2022): September 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.3.745-755

Abstract

This study aims to find out and examine how long the Notary is responsible for the deed made after the end of his term of office, as well as to find out and examine how the forms of civil liability of the Notary are to the deeds made after the end of his term of office. This type of research uses normative juridical, which is an analytical perspective. The results showed that the form of notary accountability after a Werda Notary can be divided into 3 (three) including 1) Civil liability of the Notary to the material truth of the deed he has made, 2) Civil criminal liability of the Notary to the material truth of the deed he has made, 3) Notary's responsibility in carrying out the duties of the position are based on the notary code of ethics. Werda Notary who has violated the deed he made and caused harm to the parties may be subject to legal provisions both civil and/or criminal as long as the time limit has not been exceeded as stipulated in the Civil Code Article 1967 and the Criminal Code Article 78 jo 79, if the limit the time period has expired, then the parties can legally no longer file a lawsuit and/or claim the notary's office.
The Role of Land Deed Maker Officials (PPAT) and the National Land Agency (BPN) in Prevention of Land Mafia Hamidah Nur’Ainiyah; Widhi Handoko; Achmad Arifullah
Sultan Agung Notary Law Review Vol 4, No 3 (2022): September 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.3.882-894

Abstract

This study aims to analyze: 1) The role of Land Deed Maker Officials (PPAT) and the National Land Agency (BPN) in preventing land mafia in Tuban Regency. 2) Legal protection for victims of land certificates transferred by the land mafia. The approach method used in this study is an empirical juridical approach. The research specification used is descriptive analytical research. This type of data uses primary and secondary data sourced from interviews and literature studies. The data analysis method used in this research is qualitative data analysis. The results of the study concluded: 1) The role of Land Deed Making Officials (PPAT) and the National Land Agency (BPN) in preventing land mafia in Tuban Regency was carried out to provide legal certainty and protection for the community. The role of the PPAT is to ensure that the parties who will carry out the sale and purchase transactions, read and sign the deed in front of the parties, check and match documents to the BPN, and act carefully in making the deed. Meanwhile, the role of BPN is to reform human resources, re-examine files from PPAT, accelerate PTSL, socialize electronic certificates. 2). Legal protection for victims of land certificates transferred by the land mafia in a preventive manner is by preventive measures such as forming a task force for eradicating land mafias, increasing the integrity and professionalism of law enforcement officers, BPN and PPAT, increasing cooperation between officers, accelerating certification with the PTSL program, as well as providing strict criminal threats to land mafia perpetrators who are proven to have committed crimes. The repressive protection provided to the victim is in the case of the land mafia related to overlapping certificates, multiple certificates, and others, which can be resolved in several ways, such as mediation between village heads or through a court lawsuit.
The Legal Position of Notary Covernote on Credit Agreement When Bad Credit Occurs Adi Yusman; Widhi Handoko; Rakhmat Bowo Suharto
Sultan Agung Notary Law Review Vol 4, No 2 (2022): June 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.2.433-445

Abstract

The purpose of this study is to analyze: 1) The legal position of a notary covernote in a credit agreement in the event of bad credit at Bank Rakyat Indonesia Pangkal Pinang. 2). The process of settling bad loans in a credit agreement based on a notary covernote at Bank Rakyat Indonesia Pangkal Pinang. The approach method used in this study is an empirical juridical approach. The research specification used is descriptive analytical research. This type of data uses primary data and secondary data with library research and interview collection methods. The data analysis method used in this research is descriptive analysis. The results of the study concluded: 1) The legal position of a notary covernote in a credit agreement in the event of bad credit at Bank Rakyat Indonesia Pangkal Pinang is that the covernote is used as the basis for credit disbursement. Notary covernotes should not be used as the basis for credit disbursement, because basically covernotes are only temporary guarantees. A covernote made by a notary is usually only a statement that the certification process is still ongoing. Covernote does not have a legal umbrella because it is not regulated in laws and regulations, both the Banking Law and UUJN, so that the consequences that will then be caused by the existence of this covernote apply legal provisions both criminally and civilly. 2). The process of settling bad loans in a credit agreement based on a notary covernote at Bank Rakyat Indonesia Pangkal Pinang is completed through litigation/lawsuits to court. Notary G was proven to have committed a criminal act of corruption together and was detrimental to the state. In the decision of the Notary Court, they must be criminally responsible and fined. The use of a notary covernote in a credit agreement is basically not prohibited and is possible under the Banking Law and the Mortgage Law. In the event of non-performing loans before the issuance of mortgage rights, the bank only serves as a concurrent creditor. Legal protection for banks is based on Articles 1131 and 1132 of the Civil Code. In the event of non-performing loans before the issuance of mortgage rights, the bank only serves as a concurrent creditor. Legal protection for banks is based on Articles 1131 and 1132 of the Civil Code.
The Juridical Analysis of Notary/PPAT Responsibilities who Do Not Pay BPHTB Tax Eko Kurniawan; Widhi Handoko; Achmad Arifullah
Sultan Agung Notary Law Review Vol 4, No 2 (2022): June 2022
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.4.2.498-506

Abstract

One of the potential sources of tax revenue that needs to be explored according to the current economic situation and condition as well as the development of the nation is the type of Customs Tax on Land and Building Rights, hereinafter abbreviated as BPHTB. The transfer of rights to land and buildings can occur due to a legal act or legal event. One of the legal actions that can cause the transfer of rights to land and buildings is through buying and selling. The existence of the transfer of rights must be proven by an authentic deed made by or before the Land Deed Making Official (PPAT). The transfer of rights to land and buildings through the sale and purchase gives rise to tax obligations for the parties, namely Income Tax (PPh) for the seller and Customs for the Acquisition of Land and Building Rights (BPHTB) for the buyer. The purpose of this paper is to describe the legality of the act of receiving the power to deposit taxes by the Land Deed Making Official (PPAT) as a public official and the juridical implications of PPAT who receive the custody of Income Tax (PPh) and Customs for the Acquisition of Land and Building Rights (BPHTB) from taxpayers. The method used to examine these problems is normative legal research using a statute approach to examine the laws and regulations related to the legal issues being studied. The legality of the act of receiving the power to pay taxes by PPAT as a public official actually does not yet exist, in other words, a definite rule has not been established that regulates the act of receiving the power to deposit taxes by PPAT. Then regarding the juridical implications of PPAT who receive PPh and BPHTB tax deposits from taxpayers, even though the act does not have legal legality, its implementation is still included in the legal category because the act departs from the habits that have been in effect so far and is accepted by the community. As long as there is no legal regulation to realize the legality of this act, during that time this habit will continue, although there is no guarantee of legal protection for this act, but as long as it does not cause harm to anyone, it is considered not a problem. The BPHTB fee entrusted by the client to the Notary as the Land Deed Making Officer (PPAT), allows for opportunities for fraud by not paying or embezzling the BPHTB funds deposited. The results show that the deed of sale and purchase that has been made by PPAT is valid even though the taxes arising from the transfer of rights to the land and buildings have not been paid. Parties who do not pay taxes arising from the transfer of land and building rights have debts to the state and may be subject to administrative sanctions in accordance with the provisions of the applicable laws.
Co-Authors Achmad Arifullah Adi Yusman Arif Sujatmaka Bambang Tri Bawono Eko Kurniawan Hamidah Nur’Ainiyah Rakhmat Bowo Suharto Shinta Rahmatika Damayanti