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All Journal Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika JMIE (Journal of Madrasah Ibtidaiyah Education) Jurnal Yustitia Tsamratul Fikri (TF) Arfannur: Journal of Islamic Education Journal of Innovation Research and Knowledge Blantika : Multidisciplinary Journal Jurnal Riset Ilmiah SASI Eduprof
Khalimi Khalimi, Khalimi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Innovation Research and Knowledge

 1 
PERSPEKTIF HUKUM PROGRESIF PENANGANAN PERKARA PERTANAHAN BERDASARKAN PERATURAN PERUNDANG-UNDANGAN TERKAIT SERTIFIKASI HAKIM DIBIDANG PERTANAHAN Kiki Nasir Hadi; Khalimi, Khalimi; Achmad Fitrian
Journal of Innovation Research and Knowledge Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

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Abstract

Land issues in general are about disputes over land rights. Disputes over land rights are currently growing along with the emergence of problems in society, especially for justice seekers related to decisions regarding land accompanied by various existing laws and regulations that are not sufficient to answer all land problems that are developing rapidly. To address these problems, the role of jurisprudence is needed as a legal instrument in order to maintain legal certainty, because law is dynamic, both in the normative sense and in terms of activity, both theoretically and practically.Identification in this study is as follows: 1). Is it important to establish the certification of judges who handle land disputes in the modern era in accordance with applicable laws and regulations? 2). What are the next steps to produce professional judges in the field of land if you have not succeeded in realizing the establishment of certification in accordance with the applicable laws and regulations?In accordance with the background and identification of the problem, the aims of this research are: 1). To find and analyze the importance of establishing the certification of judges who handle land disputes in the modern era in accordance with applicable laws and regulations. 2). To find and analyze future steps to produce professional judges in the land sector if they have not succeeded in realizing the establishment of certification in accordance with applicable laws and regulations.This research is normative legal research, normative legal research in this research is based on secondary data and emphasizes speculative-theoretical steps and normative-qualitative analysis. The research approach used by researchers is a qualitative approach, the qualitative approach referred to is a process analysis approach of deductive and inductive thinking processes related to the dynamics of the relationship between observed phenomena.In the context of land dispute resolution, even though in practice the existing laws and regulations are not sufficient to answer all land issues that are developing rapidly, to address these problems, the role of jurisprudence is needed as a legal instrument in order to maintain legal certainty, because law is dynamic. either in a normative sense or in terms of activity, both theoretically and practically. Steps to improve the judicial power system that is independent and accountable, need encouragement from various parties to encourage and maintain the process of reforming the judicial power system through the establishment of certification of judges who handle land disputes according to laws and regulations.
KEPASTIAN HUKUM PENYELESAIAN SENGKETA PAJAK PERTAMBAHAN NILAI DALAM TRANSAKSI PENGADAAN BARANG DAN JASA Nathaniel Prawira; Khalimi, Khalimi; Achmad Fitrian
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

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Value Added Tax (VAT) disputes in goods and services procurement transactions often arise due to differences in interpretation of regulations between taxpayers and tax authorities, causing legal uncertainty. this uncertainty is rooted in the complexity of regulation and implementation of tax policies that are not always aligned with business practices. legal certainty in the resolution of tax disputes should be realized through clearer regulations, effective settlement mechanisms, and certainty in legal decisions, so as to provide legal protection for all parties involved.The type of research used in this research is normative law research through statute approach, case approach, and conceptual approach. The types and sources of legal materials used in the study are divided into three categories, namely primary legal materials, secondary legal materials and tertiary legal materials. To obtain materials relevant to the discussion of this paper, the author uses the technique of collecting legal materials through the study of documents (library research) which is analyzed through a normative approach (descriptive-qualitative)The results showed that the use of civil decisions in tax Court decisions had a wide impact juridically, sociologically, and philosophically. Inaccuracy in the application of legal norms can cause uncertainty and shift taxes from the public to the private sphere. Therefore, strong regulation and legal consistency are needed to keep tax disputes in accordance with the principles of justice and legal certainty and the use of civil judgment considerations in tax cases can challenge legal certainty. Although it gives an additional perspective, this should be in accordance with clear tax regulations. It is necessary to strengthen regulation and synchronization between the tax system and civil law to avoid uncertainty and create a transparent, fair and accountable system.
KEPASTIAN HUKUM PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERKAIT PENENTUAN HARGA OLEH BADAN PENGELOLA KEUANGAN DAERAH (BPKD) DIATAS NILAI TRANSAKSI JUAL BELI Heri Sutikno; Khalimi, Khalimi; Felicitas Sri Marniati
Journal of Innovation Research and Knowledge Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

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Transaction value as certainty of buying and selling transactions. Land and Building Rights Acquisition Fee as Proof of Regional Tax Payment. BPHTB Tax Collection Procedures must be in accordance with the Legislative Regulations and regulations under them so that the determination of prices related to BPHTB tax by the Regional Financial Management Agency (BPKD) is in accordance with existing regulations. The transaction value in a sale and purchase transaction of land and buildings is one of the transfers of land rights, therefore how the implementation of BPHTB collection is related to price determination by BPKD for the sale and purchase value and what is the legal certainty of BPHTB collection above the sale and purchase value. The theories used in this research are the Theory of Service or Absolute Obligation from Mardiasmo and the Theory of Legal Certainty from Gustav Redbruch.The method used in this research is a type of normative juridical research, namely legal library research or secondary data with primary, secondary and tertiary sources of legal materials. The research approaches used are the Legislative Approach, Case Approach, Analytical Approach, Conceptual Approach and legal material collection techniques are carried out by identifying and inventorying positive legal rules, book literature, journals and other legal material sources. The analysis technique for legal materials is carried out using grammatical, systematic legal interpretation, and methods of analogous legal construction and legal refinement.From the research results, it can be seen that in the price determination collection by the Regional Financial Management Agency (BPKD) in determining the value of buying and selling transactions, it is based on the currently applicable Regional Laws and Regulations, while the Regent's regulations regarding Land Value Zone Estimates in the imposition of BPHTB in determining Transaction Values, these regulations serve as a comparison in the data verification process in the field.
OPTIMALISASI ASAS ULTIMUM REMEDIUM DALAM PENEGAKAN HUKUM CUKAI UNTUK PEMULIHAN KERUGIAN NEGARA Sulaiman, Sulaiman; Khalimi, Khalimi; Achmad Fitrian
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Ultimum Remedium merupakan salah satu asas hukum pidana di Indonesia, yang mengatakan hukum pidana hendaklah dijadikan upaya terakhir dalam penegakan hukum, atas asas itu terdapat suatu alternatif untuk upaya terakhir yaitu penyelesaian lain selain menerapkan suatu aturan hukum pidana. Substansi pada penegakan hukum sangat memegang peranan penting sebagai pedoman perilaku bagi aparat dan dengan sanksi pidana saja, dan ada pula yang diancam dengan sanksi administrasi dan sanksi pidana Hukum pidana termasuk juga ke dalam hukum pidana perpajakan pasalnya selalu memberikan derita dan kesusahan tersendiri bagi yang dijatuhkan sanksi pidana, karena hal tersebut sanksi pidana jarang digunakan. Teori hukum yang digunakan Azas Ultimum Remedium dan Teori Penegakan Hukum. Hasil Penelitian pelaksanaan pengembalian kerugian Negara atas tindak pidana bea cukai dalam penerapan asas ulitimum remedium yang dilakukan oleh penyidik Bea Cukai bahwa salah satu dari subyek hukum atau obyek hukum bersifat ilegal, maka pelanggaran yang dilakukannya tersebut adalah suatu bentuk tindak pidana. upaya untuk menerapkan suatu bentuk penegakan hukum yang berorientasi pada bagaimana mewujudkan keadilan restoratif. penyidikan PPNS Bea dan Cukai penegakan hukum terhadap pelaku pidana cukai rokok diatur penjualan rokok ilegal yaitu diatur dalam Udang-Undang No 39 Tahun 2007 pasal 54 Jo pasal 65 ayat (1) KUHP. Penerapan asas Ultimum Remedium dalam penegakan hukum tindak pidana cukai sebagai upaya pengembalian kerugian negara bahwa dalam melakukan pengawasan dan penegakan hukum terhadap cukai rokok adalah melalui sosialisasi, melalui evaluasi langsung dilapangan, melalui kerjasama dengan instansi lain yang terkait. Selain itu juga perlu adanya penyederhanaan struktur tarif cukai dan penindakan sehingga pelanggaran pidana yang intensitasnya rutin untuk memberi sinyal terhadap produsen agar tidak melakukan praktik-praktik curang.
PERLINDUNGAN HUKUM BAGI PEMBELI ATAS PERALIHAN HAK ATAS TANAH TERKAIT UANG TITIPAN BPHTB YANG TIDAK DIBAYARKAN OLEH PPAT Onoh, Teguh; Felicitas Sri Marniati; Khalimi, Khalimi
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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Although the BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan) collection system adheres to the self-assessment mechanism, in which taxpayers calculate and pay their own tax obligations, the Land Deed Official (Pejabat Pembuat Akta Tanah or PPAT) bears the responsibility to ensure that the BPHTB has been fully paid before the deed of transfer of rights is signed. In practice, however, there are cases in which the PPAT fails to remit the BPHTB funds entrusted to them. The research questions in this study are: (1) What is the legal liability of the PPAT for the use of BPHTB entrusted funds that are not paid? and (2) What legal protection is available to the buyer in relation to BPHTB entrusted funds that are not paid by the PPAT? The theories employed in this research are the Theory of Legal Protection as formulated by Satjipto Rahardjo and the Theory of Responsibility as formulated by Hans Kelsen. This study employs a normative juridical method, namely legal research based on literature or secondary data, utilizing primary, secondary, and tertiary legal materials. The research applies several approaches: the statutory approach, case approach, analytical approach, and conceptual approach. Legal materials were collected through the identification and inventory of positive legal rules, books, journals, and other legal sources. The analysis of legal materials was conducted through legal interpretation, specifically grammatical and systematic interpretation, as well as legal construction methods, including analogy construction and the refinement of law (rechtsverfijning). The findings of this research indicate that the legal liability of the PPAT for the use of BPHTB entrusted funds that are not paid encompasses administrative, civil, and criminal aspects. The PPAT is obliged to remit the BPHTB in a timely manner as a prerequisite for the registration of the transfer of land rights, with negligence potentially resulting in administrative sanctions up to dismissal from office, civil liability for damages under Article 1365 or 1239 of the Indonesian Civil Code, and criminal liability for embezzlement or forgery under Articles 372 and 263 of the Indonesian Penal Code. Legal protection for the buyer in such cases includes a statutory interpretation that prioritizes the certainty of rights
Co-Authors Abdul Rosyid Abu Khaer Abu Khaer, Abu Achmad Fitrian Ahmad Sodiq, Ahmad Alam, Kodrat Emmy Mustafa, Marni Fauziah, Rihlah Felicitas Sri Marniati Firdaus, Fery Muhamad Franciska, Wira Hakim, Nur Heri Sutikno Hutabarat, Bardamean Marulitua Milko Istifhama, Lia Izzah, Azmi Nur Kiki Nasir Hadi Kurniawan, Mulyono Nathaniel Prawira Nurzaman Nurzaman Onoh, Teguh Pawoko, Sigit Ibnu Prayudha Dinata, Agus Sulaiman Sulaiman