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All Journal Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia
Bayu Indra Permana
University of Jember
Law, Crime, Criminology & Criminal Justice Social Sciences

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Kedudukan Pembagian Hak Bersama Waris Sebagai Peralihan Harta Yang Dibebaskan Pajak Penghasilan Bayu Indra Permana; Dominikus Rato; Dyah Octhorina Susanti
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 1 (2023): Juni 2023
Publisher : Universitas Islam Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i1.4193

Abstract

The transfer of property to certain heirs for the joint ownership of the object of inheritance must be transferred by way of the distribution of joint rights, which is based on the APHB. Article 4 paragraph (3) letter b of the Income Tax Law explains that the transfer due to inheritance is exempt from collecting PPh, but in its implementation it must be accompanied by a PPh SKB issued by KPP Pratama. So that in order to get the income tax exemption on the transition, the heirs must apply for the issuance of the SKB PPh to the KPP Pratama. However, the KPP Pratama often refuses the issuance of the SKB PPh, this results in the heirs having to pay PPh on the transition. This study uses a normative juridical method with a statutory approach and a conceptual approach, and legal materials are analyzed using a deductive method. The results of this study indicate that the transfer of land rights by the distribution of joint rights of inheritance should be exempted from income tax, because the distribution of joint rights is still included in the series of inheritance processes, so the transfer of income tax collection must be exempted. So that legal reform is needed to provide legal certainty in the exemption of PPh on the transition. Keywords: Standing, Distribution of Inheritance, Income Tax, Transfer of Land Rights
Overlapping Authority of Notaries and Land Deed Officials in Making Power of Attorney to Impose the Mortgage Rights Fonnyta Laurenzia Rosiga; Bayu Indra Permana
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 9 No 1 (2025): June 2025
Publisher : Universitas Islam Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v9i1.10509

Abstract

This study aims to examine the imbalances that occur in the implementation of these authorities and evaluate whether the regulations and implementation are in line with the principle of legal certainty. Problems arise when this overlapping authority causes a gap between das sein and das sollen. The granting of authority to Notaries and Land Deed Officials in making Power of Attorney to Impose the Mortgage Rights is a dual authority that opens up room for debate regarding the clarity of the boundaries and legitimacy of each party in making Power of Attorney to Impose the Mortgage Rights, especially in relation to the making of land deeds. This study uses a normative legal approach, namely an approach that focuses on the study of positive legal norms. The results of the discussion are that Power of Attorney to Impose the Mortgage Rights made before Notaries using the format according to letter H (Attachment 23) of Article 96 paragraph (1) of Perkaban Number 8 of 2012 do not meet the requirements as authentic deeds and are contrary to Article 1868 of the Civil Code, Article 1 Number (7) and Article 38 Notary Law. Legal disharmony related to the norms governing Power of Attorney to Impose the Mortgage Rights is a vertical disharmony because it concerns the conflict between statutory regulations with different hierarchies that regulate the same thing, namely between Perkaban Number 8 of 2012 and Notary Law. Legal harmonization must be the heart of legal science in resolving the problem of disharmony between norms governing Power of Attorney to Impose the Mortgage Rights if this is not done then the Power of Attorney to Impose the Mortgage Rights deed made before a Notary will remain a problem all the time and cause chaos at the practical level.
Co-Authors Dominikus Rato Dyah Octhorina Susanti Fonnyta Laurenzia Rosiga