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All Journal Warkat Nusantara Journal of Multidisciplinary Science
Zaidar
Universitas Sumatera Utara
Religion Humanities Computer Science & IT Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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REFORMA AGRARIA ANTARA HARAPAN DAN REALITA Zaidar
Warkat Vol. 1 No. 2 (2021): Desember
Publisher : Faculty of Law, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/warkat.v1n2.1

Abstract

Indonesian Constitutional Law stated in Article 33 paragraph (3) concerning the use of Land, natural resources which controlling by the State in order to achieve the greatest prosperity for the whole citizens. These basic values require the fulfillment of people's rights to be able to access various agrarian resources. In reality, what was expected (das sein) has not been realized. Many problems iii land have not been resolved until now. Control and ownership of extensive land for some people (owner of capital)resulted in the marginalization of community rights, resulting in social conflicts, which in the end, in a matter of time, the impoverishment process occurred. This condition indicates that there is no justice and welfare for the people. The regulation of agrarian resources and ignores the Basic Agrarian Law (UUPA) tends to side with the owners of capital. Various irregularities with the UUPA, as well as the absence of the concept of the Right to Control the state asdesired by Article 33 Paragraph (3) of the 1945 Constitution, have prompted the birth of the People's Consultative Assembly Decree. No. IX of 2001 concerning Agrarian Reform and Natural Resource Management, it is unfortunate that Agrarian Reform which is expected to date has not been fullyrealized.
Kedudukan Kepemilikan Hak Atas Tanah Karena Terdapat SPPT PBB Ganda Terhadap Sebidang Tanah Yang Di Atasnya Belum Memiliki Sertifikat Hak Milik (Studi Putusan Nomor 120PK/PDT/2017) Siti Chairunisa; Budiman Ginting; Zaidar; Affila
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 2 (2023): NJMS - September 2023
Publisher : PT. Inovasi Teknologi Komputer

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Abstract

Penelitian ini membahas isu Pajak Bumi dan Bangunan (PBB) ganda yang sering muncul ketika tanah belum memiliki sertifikat hak milik yang kuat. Penelitian berfokus pada hubungan hukum antara Surat Pemberitahuan Pajak Terhutang (SPPT) PBB dengan kepemilikan hak atas tanah, dengan mempertimbangkan Putusan Perkara Perdata Nomor: 360/Pdt.G/2000/PN.Mdn. Metode penelitian ini adalah penelitian normatif dengan data sekunder dan wawancara narasumber. Hasil penelitian menunjukkan bahwa SPPT PBB hanya berfungsi sebagai pendaftaran kepemilikan hak atas tanah. Status kepemilikan hak atas tanah sebenarnya didasarkan pada sertifikat atau dokumen sah lainnya, bukan SPPT/NJOP/PBB. SPPT PBB bukanlah bukti kepemilikan tanah secara hukum. Terkait dengan SPPT PBB ganda, solusinya adalah mengacu pada dokumen kepemilikan tanah yang sah, dengan kemungkinan membatalkan salah satu SPPT PBB pada tanah yang sama. Analisis Putusan Nomor 120PK/PDT/2017 juga dianggap sesuai dengan hukum yang berlaku. Penelitian ini menggambarkan pentingnya pemahaman yang benar tentang hubungan antara SPPT PBB dan kepemilikan hak atas tanah, serta perlunya kejelasan dalam dokumen kepemilikan tanah untuk menghindari masalah PBB ganda.
Co-Authors Affila BUDIMAN GINTING Siti Chairunisa