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All Journal JURNAL HUKUM Jurnal Akta
Dewi Nadya Maharani
Borobudur University
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Regulations of Buyer's Tax Imposition before Transfer of Land Rights Sulistyowati Sulistyowati; Devarita Devarita; Dewi Nadya Maharani
JURNAL AKTA Vol 10, No 4 (2023): December 2023
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v10i4.35866

Abstract

Taxes have a crucial role as a source of state revenue, including in Indonesia. The principle of fairness in tax collection includes horizontal, vertical, and geographical aspects. Seller Tax and Land and Building Rights Acquisition Duty (BPHTB) are essential in transferring land rights. Final Income Tax stipulates that Seller Tax must be paid before the Deed of Sale and Purchase (AJB), while the buyer is responsible for BPHTB. The problem arises when new regulations, such as Government Regulation Number 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies, require buyers to pay taxes on the sale and purchase binding agreement (PPJB) before AJB. This goes against the principle of ownership and can present difficulties for buyers. This research uses qualitative methods with a normative approach. The results include an analysis of regulations and public opinion, focusing on the differences between PPJB and AJB and their impact on tax liabilities. Public awareness of BPHTB's tax obligations is a significant issue, with regulation changes making it challenging to understand and implement. Data is obtained through primary, secondary, and tertiary sources, including legal documents and online news.
The Challenges of Sharia Fintech Regulation in Indonesia: A Global Comparative Analysis Darmadi Durianto; Dahniarti Hasana; Nur Fareha; Dewi Nadya Maharani
Jurnal Hukum Vol 41, No 1 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jh.v41i1.41490

Abstract

The purpose of this study is to analyze Sharia-compliant fintech regulations in both countries and provide recommendations to strengthen their regulatory frameworks. Financial technology (fintech) has transformed the global financial industry landscape by introducing innovations that accelerate access to financial services. Sharia-compliant fintech, as part of this development, plays a critical role in providing financial services that comply with Sharia principles, such as the prohibition of riba, gharar, and maysir. The study found that Sharia-compliant fintech regulations in several countries, such as Indonesia and Bangladesh, are still in their infancy. Existing regulations are often not fully aligned with the needs of Sharia-compliant fintech, highlighting the need for a more comprehensive and inclusive regulatory approach. In Indonesia, the Financial Services Authority and Bank Indonesia have issued several policies to support fintech development, but there is still no specific regulation for Sharia-compliant fintech. In Bangladesh, the development of Sharia-compliant fintech is supported by Islamic banking initiatives, although a more mature regulatory framework is still needed. By adopting best practices from countries such as Malaysia, which have developed more advanced regulations for Sharia-compliant fintech, both countries can increase financial inclusion and create a more sustainable fintech ecosystem.
Co-Authors Dahniarti Hasana Darmadi Durianto Devarita Devarita Nur Fareha Sulistyowati Sulistyowati