Abraham Yazdi Martin
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ANALISIS HUKUM MENGENAI TATA KELOLA PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN DALAM RANGKA PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA Nanak , Nanak Sukron; Endeh Suhartini; Abraham Yazdi Martin; Asep Thobibudin Qolyubi
JURNAL ILMIAH LIVING LAW Vol. 16 No. 2 (2024): Jurnal Ilmiah Living Law
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v16i2.10490

Abstract

This study aims to learn about and analyze legal studies on rural and urban land governance and building tax in the context of development and well-being of rural communities and to know the role of information technology in the management of rural and urban areas of the United Nations in order to improve community obedience and discipline of the tax system. The method used is to make the field of legal science the foundation of its mother science, so the research used is normative legal research. The results showed that the Rural and Urban Property and Construction Tax (PBB-P2) should be collected on the basis of laws and regulations from the top to the implementing regulations, namely village regulations and information technology optimization, as it plays an important role in the management of the Rural and Urban Property and Real Estate Tax (PBB-P2). In terms of increased public obedience, information technology can be used to facilitate and speed up the tax payment process. For this reason, it is important to guide UN-P2 governance to village governments on the basis of fair and transparent legal principles, in order to foster the development and well-being of rural communities.
Pengembangan Model Pengikatan Jaminan Fidusia Dari Objek Bangunan Gedung Untuk Kepastian Hukum Terhadap Eksekusi Jaminan Poppy Pujiono; Endeh Suhartini; Abraham Yazdi Martin; Sudiman Sihotang
JURNAL ILMIAH LIVING LAW Vol. 17 No. 1 (2025): Jurnal Ilmiah Living Law
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v17i1.10730

Abstract

This research aims to analyze the development of a model of fiduciary binding with building objects on other people's land that is just based on contract law and knowing and analyzing legal certainty in credit settlement with building objects on other people's land in bad credit. The method used in this study is the normative juridical law research method. The results showed that the development of a fiduciary binding model with building objects on other people's land that is fair based on contract law can rely on regulations to the Civil Code as the legal basis for its implementation. With the economic value of a kiosk standing on someone else's land, the object can be guaranteed by a fiduciary with a mark of rights, namely, a Deed of Fiduciary Guarantee from a Notary Public and also registered with the Fiduciary Registration Office. Both are using a building rental model, not buying and selling because the building stands on someone else's land rights, namely the DKI Jakarta Provincial Government. The registration also creates legal certainty for the contracting parties, especially if the fiduciary object becomes a credit guarantee at the bank which will remain attached to the executory beslag in it.