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Legal Analysis of Tax Collection Implementation Through Forced Collection Letters Tjandraningsih, Dewi
The International Journal of Law Review and State Administration Vol. 2 No. 5 (2024): September - October : The International Journal of Law Review and State Adminis
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijlrsa.v2i5.177

Abstract

This study aims to analyze the process of implementing tax collection through Forced Collection Letters at KPP Madya Tangerang in accordance with applicable legal regulations and identify the factors that hinder its successful execution. The research adopts an empirical juridical legal method. The findings indicate that the implementation of tax collection through Surat Paksa at the KPP Madya Tangerang has been conducted in a structured manner and adheres to the prevailing tax laws. However, several obstacles were identified in the process, which can be classified into three main factors: Law Enforcement Personnel: There is a shortage of law enforcement officers, particularly tax bailiffs, within the collection division. Facilities and Resources: The limited budget allocated by the government through the State Budget restricts the resources necessary for executing asset seizures effectively. Taxpayers: A significant issue is the inability to locate taxpayers, which hampers the delivery of information regarding outstanding tax arrears. This remains the most substantial challenge in the tax collection process.
Juridical Analysis of Lease Object Conversion in Lease Agreements for Shop-Houses in Tangerang Regency Tjandraningsih, Dewi
The International Journal of Law Review and State Administration Vol. 2 No. 6 (2024): November-December : The International Journal of Law Review and State Administr
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijlrsa.v2i6.178

Abstract

This study aims to analyze the implementation of lease object conversion in lease agreements for shop-houses in Tangerang Regency and the legal consequences arising from such conversion. The research uses an empirical juridical approach, employing primary and secondary data collected through interviews and literature reviews. The findings indicate the following: (1) Tenants intending to repurpose or convert the use of leased shop-house objects must inform the lessor (property owner) of their intention and obtain written consent. It is recommended that both parties draft an addendum to amend the existing lease agreement to reflect the new purpose. (2) If tenants fail to inform the lessor and obtain consent for the conversion, the lease agreement may be subject to termination.
Legal Liability of Notaries for Authentic Deeds Containing Formal and Material Defects Tjandraningsih, Dewi
The International Journal of Law Review and State Administration Vol. 3 No. 2 (2025): March-April : The International Journal of Law Review and State Administration
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijlrsa.v3i2.212

Abstract

This study explores the legal liability of notaries concerning authentic deeds that contain either formal or material defects. Notarial deeds hold conclusive evidentiary value in civil law, and therefore, any procedural or substantive error in their preparation can lead to serious legal consequences for both the involved parties and the notary. Using a normative juridical approach, the research analyzes statutory regulations, legal literature, and relevant court decisions. The aim is to examine the types and extent of notary liability civil, criminal, and administrative when a deed is proven to be defective, and to assess the legal protection available for parties harmed by such defects. The findings show that notaries may be held accountable if proven negligent or in breach of their legal obligations. In cases of formal defects, liability is generally administrative. However, for material defects that result in losses or involve intent, notaries may face civil claims or even criminal charges. Accordingly, this research underscores the importance of notaries performing their duties with diligence and in full compliance with the Notary Law to avoid potential legal disputes in the future.
The Role of Notaries in Protecting Property Ownership Rights in Indonesia Tjandraningsih, Dewi
The International Journal of Law Review and State Administration Vol. 3 No. 3 (2025): May-June : The International Journal of Law Review and State Administration
Publisher : PDPI (Perkumpulan Dosen Peneliti Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijlrsa.v3i3.213

Abstract

This study aims to examine the role of notaries in protecting property ownership rights in Indonesia, particularly in the context of drafting authentic deeds as legally binding evidence. Notaries play a crucial role in ensuring the legality and legal certainty of property transactions, thus preventing disputes and fraud. The research method used is normative juridical, with a document study approach focusing on laws and regulations related to the notary profession and agrarian law in Indonesia. The results show that notaries have a strategic role in providing legal protection through the preparation of deeds that meet formal and material requirements, as well as providing legal explanations to parties involved in transactions. However, obstacles remain, such as insufficient supervision and limited public understanding of the notary’s functions, which weaken the protection of property ownership rights. Therefore, it is necessary to improve notaries' professionalism and legal education for the public to optimize the protection of property ownership rights.
THE LEGAL STUDY OF ALLEGED MALPRACTICES IN THE PROCESS OF MAKING AUTHENTIC DEEDS OF SALE AND PURCHASE Tjandraningsih, Dewi
Jurnal Pembaharuan Hukum Vol 10, No 3 (2023): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v10i3.33489

Abstract

The notaries who are suspected of committing acts of malpractice in their official duties, either intentionally or through negligence and violating Law No. 2 of 2014 concerning the Position of Notaries, can result in losses for the parties and can complain to the Notary Honorary Council and the police. This research aims to determine and analyze the authority of notaries in making authentic deeds, and legal certainty for the parties in an authentic deed. The research method uses normative legal research with a legislative approach that uses legal sources with library methods which are then analyzed to obtain a conclusion. The results and conclusions of the research are that a Notary is a public official who has the authority to make an authentic deed based on attribution or Law No. 2 of 2014, apart from that, authentic deeds are required by statutory regulations in order to create legal certainty, order and legal protection, so that the meaning of legal certainty will be properly actualized if the parties understand what is the purpose of the deed.
LEGALITY OF LAND LEASE AGREEMENTS BETWEEN STATE-OWNED ENTERPRISES AND INDIVIDUALS Tjandraningsih, Dewi
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.42459

Abstract

Penelitian ini bertujuan untuk mengetahui status hukum tanah garapan menurut peraturan di Indonesia, keabsahan perjanjian sewa tanah antara PT. PP dan perseorangan, serta akibat hukum yang timbul dari perjanjian sewa menyewa antara PT. PP dan individu. Penelitian menggunakan pendekatan normatif-empiris dengan teknik pengumpulan data meliputi penelitian lapangan dan penelitian kepustakaan. Metode analisis yang digunakan adalah analisis deskriptif kualitatif. Hasil penelitian menunjukkan: (1) Status tanah garapan tetap menjadi tanah negara kecuali telah diterbitkan surat keputusan pemberian hak oleh pejabat yang berwenang. Dengan demikian, tanah garapan tetap tergolong tanah negara dan tidak bebas. (2) Dasar hukum pertimbangan hakim terhadap objek sewa tanah garapan meliputi Surat Pemberitahuan Pajak Bumi dan Bangunan, sertifikat tanah garapan, dan keterangan saksi. Hasilnya, majelis hakim memutuskan perjanjian sewa menyewa tersebut sah dan mengikat. Namun sertifikat tanah garapan atau hak garapan yang melekat pada penggarapnya tidak dianggap sebagai hak menurut Undang-Undang Pokok Agraria (UUPA), sehingga tidak dapat disewakan atau dijadikan obyek perjanjian sewa-menyewa. Penggarap juga melanggar prinsip Nemo Plus Juris karena menyewakan lahan garapan kepada PT. hal. (3) Akibat hukumnya antara lain perjanjian sewa menyewa menjadi sah dan mengikat, PT. Penolakan PP untuk mengembalikan lokasi lahan garapan kepada penggarap dianggap wanprestasi, dan membebankan biaya kepada PT. PP untuk kasus ini. Namun, karena perjanjian sewa-menyewa tidak memenuhi syarat-syarat subyektif dan obyektif suatu perjanjian, maka perjanjian itu dapat dianggap tidak sah dan batal demi hukum.