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Akibat Hukum Dari Jual Beli yang Dibuat Dihadapan PPAT Terhadap Pembeli yang Tidak Dapat Menguasai Objek Jual Beli Septiana, Risa; M. Sudirman; Erny Kencanawati
Jurnal Gagasan Hukum Vol. 4 No. 02 (2022): JURNAL GAGASAN HUKUM
Publisher : Program Studi Magister Ilmu Hukum Sekolah Pasca Sarjana Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jgh.v4i2.12937

Saat ini, kebutuhan terhadap akta autentik sebagai pembuktian semakin meningkat seiring dengan meningkatnya hubungan bisnis di berbagai bidang usaha baik dari skala lokal hingga internasional. Kebanyakan masyarakat memproleh tanah yaitu dengan jual beli. Dalam mencegah masalah tanah agar tidak terjadi konflik di masyarakat maka diperlukan adanya pengaturan, penguasaan dan penggunaan tanah yang diatur dalam UUPA. Penelitian ini menggunkan pendekatan hukum yuridis normatif dengan studi pustaka yang cukup sehingga data sekunder juga diperlukan. tanah. Hasil penelitian ini bahwa dalam hal pembeli yang tidak dapat menguasai objek jual beli berarti pembeli belum memperoleh kepastian hukum akan objek jual beli meskipun jual beli tersebut dibuat dihadapan PPAT, sehingga hal ini dapat disengketakan oleh pembeli untuk memperoleh haknya.

KEPASTIAN HUKUM PEMBIAYAAN MUSYARAKAH PADA PERBANKAN SYARIAH TERKAIT EKSISTENSI UTANG ANTARA NASABAH DAN BANK Anindya Shamara Arminawan; Yuhelson, Yuhelson; Erny Kencanawati
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

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Musyarakah is a cooperative agreement between two or more people to carry out a certain business, where each party contributes to funds or charity with the agreement that the profits or risks will be shared together in accordance with the initial agreement. The formulation of the problem in this study is how the existence of debt between customers and banks related to musyarakah financing in Islamic banking followed by debt recognition and how to realize legal certainty related to customers and banks related to musyarakah financing in Islamic banking. The theories used in this research are the theory of legal certainty and sharia banking theory.The research method used is the normative juridical approach method supported by empirical, namely research conducted based on the main legal material by examining theories, concepts, legal principles, applicable laws and regulations and other information related to this research.Musyarakah is a form of cooperation or partnership financing, so there is no existence of debt and credit between the customer and the bank in this financing. However, debt can be formed if the customer makes a default, namely not fulfilling the things that have been agreed in the contract. This is regulated in PSAK 106 where all customer obligations related to the financing in the Bank's books will be transferred as debt. Based on the research, financing with a musyarakah contract is accompanied by a debt clause or debt acknowledgment contained in the standard contract prepared by the bank. With this debt recognition clause, the essence of the musyarakah contract can change from being a cooperation contract to a debt and credit contract and there will be debt existence from the beginning of the contract. However, the inclusion of the debt acknowledgment clause cannot be said to deviate from the provisions because the Financial Services Authority (OJK) Regulation stipulates that banks are allowed to make a letter of acknowledgment of receipt of business funds and a letter of acknowledgment of obligation to return the business funds.

TANGGUNG JAWAB AHLI WARIS NOTARIS YANG MENINGGAL DUNIA TERHADAP PROTOKOL NOTARIS DI KAITKAN DENGAN KEPASTIAN HUKUM NOTARIS PEMEGANG PROTOKOL Syauqi, Alfa; Erny Kencanawati; Yudha Cahya Kumala
Journal of Innovation Research and Knowledge Vol. 5 No. 4: September 2025
Publisher : Bajang Institute

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In carrying out their duties, a Notary is guided by the rules inherent in the Notary's Office, as stipulated in the Notary Law and other related regulations. A Notary is a public official obligated to maintain and guarantee the accuracy of the Notary's protocol. When a Notary dies, the protocol must be handed over to another Notary to receive it to ensure its certainty. However, this protocol often raises issues due to unfinished work or lawsuits regarding the deceased Notary's protocol. The research problem is formulated as follows: How are the responsibilities of the deceased Notary's heirs and their obligations regarding the Notary's protocol regulated? And what is the legal certainty of the deceased Notary's protocol for the Notary receiving the protocol? The legal theories applied as analytical tools are Hans Kelsen's theory of responsibility and Gustav Radbruch's theory of legal certainty. The method used in this research is a normative juridical research type, namely library legal research or tertiary data. The writing approaches used are the statutory approach, the conceptual approach, the analytical approach, and the case approach. The legal material collection technique was carried out by identifying and inventorying positive legal regulations, books, journals, and other legal sources. The legal material analysis technique employed grammatical interpretation, systematic interpretation, and legal construction methods. The research findings indicate that the heirs of a deceased notary are responsible for submitting the notary's protocol to the notary receiving the protocol through the Regional Supervisory Board and are responsible for other matters related to the protocol. To ensure legal certainty for the responsible heirs and the notary who assists the heirs in resolving any issues that arise, regulations governing this matter are necessary.

PERLINDUNGAN HUKUM NOTARIS PENERIMA PROTOKOL ATAS AKTA PEMBERI PROTOKOL YANG DIBUAT OLEH DAN ATAU DIHADAPAN NOTARIS PENGGANTI Saragih, Erni Rosta; Dhody AR Widjajaatmadja; Erny Kencanawati
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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Abstract : A retired Notary will basically submit the protocol of the Notarial deed that has been made during his/her term of office as a Notary to another Notary. However, the provisions of the Notary Law and other legal provisions do not regulate for the Notary Receiving the Protocol for the Protocol Provider's deed made by and/or before the Substitute Notary. The problem in this study is related to the responsibility of the Notary Receiving the Protocol for the provider's deed made by and/or before substitute Notary and the protection of the Notary Receiving the Protocol deed made by and/or before the substitute Notary. The research method used in this legal research is normative juridical legal research. The research approaches used in this legal research include statutory, conceptual, analytical, and historical approach. legal material analysis techniques used include analogical construction, grammatical interpretation, and systematic interpretation to analyze the problem based on the existing of the legal material for this legal studies. The results of this study indicate that a Notary has no responsibility for the deed made by a substitute Notary. Regarding the case of an error made by a substitute notary in making a deed that causes losses and the government or state or commits a disciplinary violation of the prohibitions or obligations as a notary, sanctions will be imposed according to applicable laws. Legal protection for Notaries receiving protocols for authentic deeds made by and/or before a substitute Notary is through the existence of a Notary Honorary Council. With the existence of a Notary Honorary Council in the event of any form of summons, examination and detention, it is carried out after obtaining permission from the Notary Honorary Council that has examined it first, so that in the end it will create legal certainty for the community with the trust that underlies authority.

KEPASTIAN HUKUM DALAM PENYELESAIAN SENGKETA WANPRESTASI OLEH PENGEMBANG PADA PERJANJIAN PENGIKATAN JUAL BELI (PPJB) APARTEMEN Widjaja, Yoice Natalia; Dhoni Martien; Erny Kencanawati
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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The dispute of default (wanprestasi) in Apartment Sale and Purchase Agreement (PPJB) is evident from numerous construction delays and buyer losses caused by the developer’s breach of promise (Dasein). Ideally, legal certainty should be upheld through the application of the Indonesian Civil Code (KUH Perdata) and related regulations so that the rights and obligations of the parties are fairly and securely protected (Dassollen). This raises two main issues: (1) How to resolved breach of contract disputes by developers in Apartment Sale and Purchase Agreement (PPJB)? and (2) How to ensure legal certainty in resolving breach of contract disputes by developers in Apartment Sale and Purchase Agreements (PPJB)? These questions are examined using Yahya Harahap’s Dispute Resolution Theory and Jan Michiel Otto’s Theory of Legal Certainty. The method used in this research is normative juridical research, specifically a legal library study or secondary data analysis. The legal sources include primary, secondary, and tertiary sources. The research approaches used are statute, case, conceptual, and analytical. The legal materials were collected by identifying and inventorying positive law, journals, and other legal sources. The legal materials were analyzed using grammatical, systematic, teleologis interpretations. The legal construction was carried out using analogy and argumentum a contrario methods. The result of this study is that the settlement of ppjb apartment default disputes is generally taken through litigation in court, although non-litigation options are available but rarely used and that legal certainty has been guaranteed by the Civil Code, The Flats law and the legal certainty of PPJB apartment default disputes have been regulated in the Civil Code, The Flats law, and the consumer protection law, but the implementation is still hampered by the execution of decisions, disparity in compensation, and standard clauses, so it is necessary to strengthen regulation and supervision so that consumer protection is more real.

KEPASTIAN HUKUM PENETAPAN HARGA DALAM JUAL BELI HAK ATAS TANAH DAN BANGUNAN SEBAGAI DASAR PENGENAAN PAJAK PENGHASILAN (PPh) DAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) YANG DIBUAT DIHADAPAN PPAT TERKAIT DENGAN HARGA YANG SEBENARNYA Muda, Iskandar; Erny Kencanawati; Sartono, Sartono
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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Deed of sale and purchase made before PPAT by stating the actual price that should be the only legal basis that provides absolute certainty in the imposition of Income Tax and BPHTB (das Sollen), but in reality the transaction price listed in the deed is often engineered lower (undervalue) to avoid a higher tax burden (Das Sein). This study raises two issues, namely (1) What are the legal consequences between the role of PPAT and the imposition of Income Tax (PPh) Article 4 paragraph (2) on the sale and purchase of land rights and land and building Rights Acquisition duty (Bphtb)? (2) How is the legal certainty of the role of PPAT in determining the sale and purchase price of land and buildings in the process of Bea acquisition of land and building rights (BPHTB) and the imposition of Income Tax (PPh) Article 4 paragraph (2)? by using the theory of legal consequences according to the legal consequences according to R.Soeroso and L.J. Van Apeldoorn. Metode yang digunakan dalam penelitian ini adalah penelitian yuridis normative, khususnya penelitian hukum perpustakaan atau data sekunder dengan suber hukum primer, sekunder dan tersier. Adapun pendekatan penelitian yang digunakan meliputi pendekatan legislative, kasus study, konseptual, dan metodologist analysis. Dan metode pengumpulan bahan bahan hukum tersebut dilakukan dangan mengidentifikasi dan menginventarisasi hukum positif, jurnal, dan sumber hukum lainnya. Metode yang digunakan dalam menganalisis materi hukum Gramatikal dan interpreted The system. Dan konstruksi hukum menggunakan Metode Konstruksi Analogue dan Argued Against. The results of this study in determining the purchase price of land and buildings, PPAT must run the principle of firm legal certainty and accountability because the price is the basis for the imposition of BPHTB, so that the tax process can run transparent, fair, and avoid manipulation of the value of transactions that could potentially cause disputes. In addition, PPAT is also obliged to carry out administrative validation by ensuring the Final payment of Income Tax by the seller through verification of proof of tax deposit before the deed is signed, in order to ensure tax compliance and avoid legal risks for all parties involved.

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