Garuda - Garba Rujukan Digital

Bayu Indra Permana

Staff of Notary Office

Author-ID : 5935707

Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Articles

Keabsahan Akta Yang Dibuat Oleh Calon Notaris Yang Sedang Magang Di Kantor Notaris Milinia Mutiara Yusshinta Dewi; Bayu Indra Permana
Jurnal Ilmu Kenotariatan Vol. 3 No. 2: November 2022
Publisher : Faculty of Law, University of Jember, Indonesia

Notary is a public official who has the authority to make authentic deeds, who is appointed and dismissed by the government, namely by the Minister of Law and Human Rights and the Notary at the time of appointment by the Minister was not holding another position. Notaries in carrying out their state duties make a deed, namely in the form of a minuta deed (original deed). UUJN not only regulates the duties of a Notary, but also regulates authority, obligations and other matters within the scope of notary law. The law does not only regulate notaries but also regulates prospective notaries who are currently apprenticing at a notary's office. This research uses legal research methodology, normative juridical which uses statutory approaches, conceptual approaches, and historical approaches. The result of this study is from the provisions in Article 15 paragraph (1) of the UUJN it is explained that a Notary has the authority to make authentic deeds, in this case causing problems with the provisions of Article 16A paragraph (2) of the UUJN that a notary candidate who is currently an apprentice at a notary's office and has the obligation to keep confidential matters matters in the process of making the deed he made. The discrepancy between these articles causes problems in the form of unclear norms regarding the meaning of the deed drawn up by a notary candidate who is currently an apprentice at the notary apprentice's office in Article 16A paragraph (2) of the Law on the position of notary public. KEYWORDS: Authentic Deed, Prospective Notary, Apprenticeship, Notary.

Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris Misbah Imam Soleh Hadi; Bayu Indra Permana
Jurnal Ilmu Kenotariatan Vol. 3 No. 1: May 2022
Publisher : Faculty of Law, University of Jember, Indonesia

Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state. However, this is not reflected in the regulation on the exemption of income tax on the transfer of land rights by sharing rights with inheritance, because the heirs must continue to pay income tax, so they are burdened with double taxes. This is because the regulations in the law and its implementing regulations do not provide firm legal certainty, therefore, to overcome these problems, it is important to find an ideal legal construction in setting the income tax exemption. This study uses a normative juridical method, with a legal approach and a conceptual approach. The results of the research carried out are that there is a vagueness of norms in the regulation of income tax exemption in inheritance, besides that there is also a gap in norms related to the criteria for acceptance and rejection of applications for the issuance of SKB PPh. So that the author provides an option for future arrangements related to the exemption of income tax on the transfer of land rights in inheritance, especially the distribution of joint rights, which is expected to provide benefits and a sense of justice for the heirs. KEYWORDS: Legal Certainly, Income Tax, Transfer of Land Rights, Inheritance.

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