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Kepastian Hukum Pelunasan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Sebelum Balik Nama Waris Dikaitkan dengan Penggunaan Nilai Kewajaran Nilai Jual Objek Pajak (NJOP) Markos, Fengki; Halim, Anriz Nazaruddin; Sartono, Sartono
Themis : Jurnal Ilmu Hukum Vol. 2 No. 2 (2025)
Publisher : LPPI Yayasan Almahmudi bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/themis.v2i2.889

Abstract

Pajak yang dikenakan atas perolehan hak atas tanah dan bangunan disebut pajak Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB). BPHTB adalah pajak yang dihitung sendiri oleh wajib pajak dan termasuk pajak daerah. Penelitian ini menggunakan teori Kepastian Hukum yang digagas oleh Gustav Radbruch yang digunakan untuk menganalisis Kepastian hukum terhadap pelunasan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) sebelum balik nama waris yang dikaitkan dengan penggunaan nilai kewajaran Nilai Jual Objek Pajak (NJOP). Selain itu juga, menggunakanTeori Kewenangan oleh H.D Stout untuk melakukan analisi terkait Kewenangan Badan Pendapatan Daerah (BAPENDA) terhadap penentuan nilai kewajaran dalam Nilai Jual Objek Pajak (NJOP) sebelum balik nama waris dalam pelunasan BPHTB. Penelitian ini menggunakan metode yuridis normatif dengan jenis penelitian hukum kepustakaan dengan sumber bahan-bahan hukum primer, sekunder dan tersier. Pendekatan penelitian yang dipergunakan meliputi Perundang-Undangan, konseptual, analisis dan kasus. Teknik pengumpulan bahan hukum dilakukan dengan cara mengidentifikasi dan menginventarisasi aturan hukum positif, literatur buku, jurnal dan meneliti bahan pustaka. Untuk teknik analisa bahan hukum dilakukan dengan penafsiran hukum sistematis, penafsiran teleologis, dan menggunakan konstruksi analogi yang merupakan metode memberikan tafsiran pada suatu peraturan hukum dengan memberikan analogi pada kata-kata tersebut sesuai dengan asas hukumnya. Diperoleh kesimpulan bahwa Validasi BPHTB seharusnya dilakukan tidak hanya saat wajib pajak melakukan perbuatan hukum atau mengalami peristiwa hukum (waris). Namun dalam praktik Validasi BPHTB dan pembaharuan data dilakukan saat wajib pajak mendaftarkan peralihan haknya sehingga kepastian NJOP PBB yang digunakan tidak tercapai.
Perlindungan Hukum terhadap Pemilik Tanah yang Dialihkan Kepemilikan Hak Atas Tanahnya Berdasarkan Klausula Janji untuk Memiliki dalam Perjanjian Utang-Piutang Kholifah, Nur; Halim, Anriz Nazaruddin; Lontoh, Rielly
Themis : Jurnal Ilmu Hukum Vol. 2 No. 2 (2025)
Publisher : LPPI Yayasan Almahmudi bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/themis.v2i2.892

Abstract

Perjanjian utang-piutang adalah kesepakatan antara dua pihak, biasanya melibatkan uang sebagai objek. Dalam perjanjian ini, agunan sering diberikan sebagai jaminan pelunasan utang. Selain itu, perjanjian ini dapat mencakup klausul janji untuk memiliki (milik beding). Penelitian ini mengkaji dua masalah utama: 1) Akibat hukum dari klausula janji untuk memiliki yang dapat menyebabkan peralihan kepemilikan hak atas tanah dan 2) Perlindungan hukum bagi pemilik tanah yang kepemilikannya dialihkan berdasarkan klausula tersebut. Teori yang digunakan dalam penelitian ini meliputi teori akibat hukum menurut R. Soeroso dan teori perlindungan hukum menurut Satjipto Rahardjo. Metode penelitian bersifat yuridis normatif, menggunakan data sekunder dari sumber hukum primer, sekunder, dan tersier. Pendekatan yang diterapkan meliputi perundang-undangan, analisis, kasus, dan konseptual, dengan teknik pengumpulan data melalui identifikasi dan inventarisasi aturan hukum serta literatur terkait. Hasil penelitian menunjukkan bahwa perjanjian utang-piutang dengan klausula janji untuk memiliki dapat dibatalkan demi hukum, seperti yang tertera dalam beberapa putusan pengadilan. Jika terdapat perjanjian semacam ini, pihak yang berutang dapat mengajukan pembatalan akta-akta yang didasarkan pada klausula tersebut ke pengadilan sebagai bentuk perlindungan hukum. Penelitian ini menekankan pentingnya kepastian hukum dalam perjanjian utang-piutang agar hak-hak para pihak terlindungi secara efektif.
PERLINDUNGAN HUKUM PENGGUNA JASA TRANSPORTASI UDARA AKIBAT DELAY MANAGEMENT MASKAPAI NIAGA BERJADWAL Hafidz, Aufa Ahla; Widijowati, Dijan; Halim, Anriz Nazaruddin
Jurnal Penelitian Hukum Legalitas Vol 17, No 2 (2023)
Publisher : Universitas Jayabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31479/jphl.v17i2.269

Abstract

The Regulation of the Minister of Transportation Number PM 89 of 2015 concerning Handling of Flight Delays (Delay management) in Scheduled Commercial Air Transport Business Entities in Indonesia explains that airlines as air transportation service providers must pay a certain amount of compensation to passengers (consumers). However, in practice there is still management negligence on the flight, causing losses to passengers, due to delay management by the carrier. This research is a normative juridical research with a statutory approach, a case approach, a conceptual approach and an analytical approach. The source of legal materials in this study is only secondary data using the technique of collecting legal materials from literature. The analysis of legal materials used are grammatical, systematic, historical and teleological interpretations. The results show that the legal protection of air transportation service users in the event of flight schedule delays caused by airlines management factors, namely air transportation service users who are disadvantaged are entitled to compensation from the airline for flight delays that occur and also for losses that have been experienced. This is as stated in the Regulation of the Minister of Transportation Number 89 of 2015 concerning Handling of Flight Delays which can be proven by airplane tickets.
TANGGUNG JAWAB NOTARIS ATAS DOKUMEN DIBAWAH TANGAN YANG DIBERI TANDA (WAARMERKING) YANG TANDA TANGANNYA DIPALSUKAN OLEH PARA PIHAK. Entin, Entin; Halim, Anriz Nazaruddin; Ridwan, Rifki
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 12 (2023): SENTRI : Jurnal Riset Ilmiah, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i12.1889

Abstract

This study aims to explore the responsibilities of notaries in relation to documents under signed hands (waarmerking), particularly in contexts where signatures on such documents are forged by the parties. where tried to answer the question, "What is the responsibility of the notary in cases where the signature on the document under the hand forged by the parties?"That the notary has legal responsibility for the validity of the signature on the document and can be held liable if it is confirmed that the signature was forged. This hypothesis also aims to explore the steps or procedures that can be taken by notaries to prevent and overcome cases of false signatures on documents under a signed hand (waarmerking). The research methodology employed in this study is normative juridical research, which combines interviews with library law research utilizing primary, secondary, and tertiary legal sources. The research approach encompasses the Statute Approach, Conceptual Approach, Analytical Approach, and Case Approach. The technique used to gather legal materials involves identifying and cataloging positive legal rules, literature books, journals, and other relevant legal sources. The analysis of legal materials involves legal interpretation, systematic interpretation, and legal construction methods. In the process of waarmerking documents under falsified hands, the notary acts as a witness who only confirms the agreement of the parties and records it on the deed he books, without being responsible for the content of the document or the authenticity of the signature. Even if the signature on the document turns out to be fake, criminal liability cannot be imposed on the Notary as a public official, since the notary does not have the authority to review the validity or invalidity of the handwritten document submitted to him. In terms of legal certainty, waarmerking by a notary aims to ensure that the legal acts recorded are in accordance with the actual legal requirements, even if the authenticity of the documents is later proven to be false. The principle of" geen bevoegdheid zonder veraantwoordelijkheid " asserts that there is no authority without liability, however, in this case, the notary does not have the authority to review the authenticity of the documents submitted by the parties facing him
PERLINDUNGAN HUKUM BAGI PEMILIK TANAH ATAS PEMBATALAN SERTIFIKAT OLEH PENGADILAN TATA USAHA NEGARA (PTUN) YANG BERASAL DARI TANAH ADAT TANPA ADANYA PELEPASAN HAK. Hardhini, Euis; Franciska, Wira; Halim, Anriz Nazaruddin
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 1 (2024): SENTRI : Jurnal Riset Ilmiah, Januari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i1.2115

Abstract

Landowners face serious challenges when their land titles are annulled by the Administrative Court (PTUN) rooted in customary lands. In the course of this law, the main focus is the right of ownership, the existence of landowners, and the influence of customary land. Without a clear waiver of rights, this legal complexity calls into question the existence and right of ownership of the landowner. In this context, a legal and ethical obligation arises to protect the rights of landowners, especially those from indigenous lands, answer the call of legal protection, and ensure justice and equality before the law. The method used in this research is normative juridical legal research, which was carried out as an effort to obtain the necessary data regarding the problem. The data used is primary data as supporting legal material for secondary data. Data analysis was carried out using qualitative analysis methods. The result of this study is that landowners are at risk of losing legal certainty and protection if their certificates are canceled by the Administrative Court, especially related to customary land without a clear waiver of rights. The cancellation requires the revocation of the certificate, resulting in the inability of the certificate holder to physically control the land and cause harm to all parties, according to the theory of the consequences of Soeroso law and the legal protection of landowners related to the cancellation of certificates by the court from customary land without waiver involving the settlement of land disputes. Generally, land disputes can be resolved through customary deliberations, led by Adat Para-Para, or through a court in the settlement of land cases.
KEPASTIAN HUKUM KEKUATAN AKTA OTENTIK TERHADAP PARA PENGHADAP YANG MENGANDUNG KLAUSULA EKSONERASI DIKAITKAN DENGAN TANGGUNG JAWAB NOTARIS. Prianto, Agung; Halim, Anriz Nazaruddin; Kumala, Yudha Cahya
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2404

Abstract

Notaries are authorised to make authentic deeds and other authorities as referred to in Law Number 2 of 2014 on the Amendment to Law Number 30 of 2004 on the Office of Notary. Article 1338 of the Civil Code regarding the principle of freedom of contract and Article 1337 of the Civil Code regarding halal causa. In carrying out their duties and positions, Notaries embed exoneration clauses in their deeds as a form of vigilance from matters arising from the parties in their deeds. The theories used in this research are Hans Kelsen theory of responsibility and Jan Michael Otto theory of legal certainty. The method used in this research is normative juridical law supported by interviews, namely library legal research or secondary data with primary, secondary and tertiary legal sources. The research approaches used are statute approach, conceptual approach, analytical approach, and case approach. The technique of collecting legal materials is carried out by identifying and inventorying positive legal rules, examining library materials (books, scientific journals, research reports), and other sources of legal materials. The technique of analysing legal materials is carried out by systematic interpretation. From the research conducted by the author, it can be concluded that the responsibility that can be imposed on the Notary is the responsibility based on the fault of the Notary. That a Notary is responsible for his or her own offence and not the offence committed by the confronters. As well as the legal certainty of an authentic deed made before a Notary as a public official containing an exoneration clause that the inclusion of an exoneration clause in the Notary deed is not explicitly regulated in the Notary Office Law regarding whether or not the use of the clause is prohibited. Therefore, the inclusion of the exoneration clause may or may not exist in the Notarial deed, and the inclusion of the exoneration clause is intended to anticipate any manipulation or fraud committed by the parties.
Legal Certainty of Ships as an Object of Credit Guarantee in Maritime Investment Halim, Anriz Nazaruddin
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.28884

Abstract

Provisions in statutory regulations have been expressly regulated that ships weighing 7 gross tonnage (GT) or the equivalent of 20 m can obtain credit facilities by providing mortgage collateral for the ship, with the main condition being that it has been registered in the Indonesian Ship Register. . And for ships weighing less than that, it is not implied in the statutory provisions that they can be charged with a Fiduciary or Pawn. However, banks prefer to guarantee large ships with mortgages. Meanwhile, for fishing boats weighing less than 7 GT, not all banks accept them, because the value of the object being pledged as collateral is small so they cannot provide certainty whether they will be able to cover the value of the debt if a default occurs in the future. Meanwhile, if the bank accepts most of the banks, they will ask for additional collateral of different value. Apart from that, banks also require proof of financing history in other banks within a specified time period, as well as the production of other documents that small fishermen cannot afford. In the registration process, people are confused by the fact that the ship (the entire ship) is not listed in the input in the Fiduciary system, only the machines on the ship are listed.