Abadi, Nikmat
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Perbuatan Melawan Hukum Oleh Badan Pertanahan Nasional Terkait Sertifikat Pengganti Hak Milik Atas Tanah Prakasa, Nugraha Medica; Maulidiana, Lina; Abadi, Nikmat; Renaldy, Rendy
JUSTICIA SAINS - Jurnal Ilmu Hukum Vol 8, No 2 (2023): JUSTICIA SAINS: Jurnal Ilmu Hukum
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jcs.v8i2.2599

Abstract

Land registration is a government task carried out in order to ensure legal certainty in the land sector (a "Rechts Kadastre" or "Legal Cadastre"). The purpose of land registration is stated in Article 3 of Government Regulation Number 24 of 1997. To achieve this orderly administration, every plot of land and apartment unit including transfer, encumbrance and write-off must be registered in Government Regulation Number 24 of 1997. Article 1 paragraph (20) states: "Certificate is a certificate of proof of rights as intended in Article 19 paragraph (2) letter c UUPA for land rights, management rights, waqf land, ownership rights to apartment units and mortgage rights, each of which has been recorded in the relevant land book. The method used in this research is a normative approach and a Socio Legal approach which originates from collecting data obtained from primary data and secondary data, then analyzed using qualitative analysis methods. The results of this research answer that the form of unlawful action by the National Land Agency regarding land ownership certificates based on Decision Number 169/Pdt.G/2022/PN.Tjk is not carrying out community requests regarding Government Regulation Number 24 of 1997 concerning Land Registration Article 57 paragraph (1) which explains that at the request of the right holder a new certificate is issued as a replacement for a certificate that is damaged, lost, still uses a blank certificate that is no longer used or that was not handed over to the auction buyer in an execution auction. Meanwhile, the analysis of the judge's considerations regarding unlawful acts by the National Land Agency regarding certificates of ownership of land based on Decision Number 169/Pdt.G/2022/PN.Tjk is from a normative aspect because Certificate of Ownership Number 926/Kd, issued on May 9 1977, is located in Sukarame Village, Kedaton District, Bandar Lampung City with Measurement Letter Number 2931/1977 dated 7 February 1977 with an area of 8,400 (eight thousand four hundred) square meters in the name of Purwanto, which is a legal product of State Administrative Officials and is owned by the Plaintiff based on a gift from his parents.
Analisis Pertanggungjawaban Pelaku Tindak Pidana Penggelapan Pajak (Studi Putusan Nomor: 10/Pid.Sus/2022/PN.Kbu) Abadi, Nikmat; Delta, Ria; Januri, Januri
VIVA THEMIS Vol 8, No 2 (2025): VIVA THEMIS
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/vt.v8i2.4235

Abstract

This study aims to analyze the legal accountability of perpetrators of tax evasion crimes as stated in Decision Number 10/Pid.Sus/2022/PN.Kbu and examine the judges' considerations in rendering the verdict. The research employs a normative juridical and empirical juridical approach, utilizing primary and secondary data, including primary, secondary, and tertiary legal materials. Data collection was conducted through literature studies and field studies using interviews with Public Prosecutors at the North Lampung District Attorney's Office, selected through purposive sampling. The collected data were analyzed qualitatively using a descriptive approach with inductive reasoning. The findings indicate that the defendant in Decision Number 10/Pid.Sus/2022/PN.Kbu was legally and convincingly proven guilty of violating Article 39 Paragraph (1) letter i of Law Number 6 of 1983 jo. Law Number 16 of 2009, resulting in a sentence of 1 year and 8 months of imprisonment and a fine amounting to twice the unpaid tax. The judges' considerations in reaching the verdict were based on the presented evidence, witness and expert testimonies, as well as aggravating and mitigating factors