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All Journal Jurnal Abdimas Mahakam JURNAL DISCRETIE Justice Dialectical
Robbani, Anila
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Disfungsi Asas Kecermatan dalam Kebijakan Penetapan Tanah Terlantar di Indonesia Robbani, Anila; Subekti, Rahayu; Jaelani, Abdul Kadir
Jurnal Discretie Vol 5, No 2 (2024): Jurnal Discretie
Publisher : Faculty of Law Universitas Sebelas Maret Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jd.v5i2.87923

Abstract

This study aims to find out whether the rule of urgency has been applied in the arrangement of land for sale and forms of legal protection for land holders whose land is designated as land for use. This research uses normative legal research. This research uses case, legal, and conceptual approaches. The results of this study, firstly, the basis of urgency has not been applied in the determination of land for sale originating from HGB based on the analysis of the court ruling related to the BPN decision appeal on land settlement for sale in this study. This is due to three factors, namely the substance of the law, the legal structure, and the legal culture. Second, the form of legal protection for HGB Holders whose land is established as land transfer based on the theory of the legal protection of J.B. J. B. ten Berge, there are three forms of protection namely protection through democracy, protection through hierarchical relations of government, and protection through jurisdictional arrangements. Of the three types of protection of such law, according to the analysis of the Author, the protection through the legal arrangement has been optimally applied as legal protection to the HGB Holder.
Perlindungan Potensi Lokal Berbasis Pendaftaran Indikasi Geografi Guna Mengoptimalkan Potensi Ekonomi Kopi Robusta di Desa Lemukih Jaelani, Abdul Kadir; Luthviati, Resti Dian; Robbani, Anila; Yosiana, Cindy; Husna, Tsabbita Ahmilul
Jurnal Abdimas Mahakam Vol. 9 No. 01 (2025): Januari
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v9i01.3224

Abstract

Indonesia memiliki kekayaan sumber daya alam yang sangat beragam, termasuk produk pertanian yang mencerminkan keunikan dan karakteristik geografis suatu wilayah. Penelitian ini bertujuan untuk mengoptimalkan potensi ekonomi kopi Robusta di Desa Lemukih melalui pendaftaran Indikasi Geografis (IG). Metode yang digunakan dalam penelitian ini adalah observasi, wawancara, dan analisis dokumen, dengan pendekatan studi lapangan untuk mengumpulkan data primer terkait karakteristik kopi Lemukih dan faktor geografisnya. Hasil penelitian menunjukkan bahwa kopi Robusta Lemukih memiliki aroma khas dan rasa yang unik, yang dipengaruhi oleh faktor alam dan tradisi pengolahan. Pendaftaran IG untuk kopi Lemukih diharapkan dapat meningkatkan nilai jual, memperkuat daya saing, dan memberikan perlindungan hukum terhadap identitas produk, serta memperkenalkan kopi Lemukih ke pasar domestik dan internasional. Selain itu, pemerintah daerah, khususnya Dinas Pertanian dan Dinas Pariwisata, sangat penting dalam mendukung keberhasilan pendaftaran IG dan pemberdayaan petani lokal. Tim pengabdian melakukan serangkaian audiensi dengan Kementerian Hukum dan HAM Kanwil Bali serta dinas terkait di Kabupaten Buleleng untuk mendukung pendaftaran Indikasi Geografis (IG) Kopi Robusta Lemukih. Edukasi melalui Focus Group Discussion (FGD) diadakan untuk meningkatkan pemahaman masyarakat dan pelaku usaha mengenai pentingnya IG dalam meningkatkan nilai ekonomi kopi. Penelitian lapangan dan konsultasi dengan pihak Kemenkumham Bali mengidentifikasi kekhasan kopi Robusta Lemukih, dengan harapan dapat segera mendaftarkan kopi tersebut sebagai produk IG untuk melindungi dan mengoptimalkan potensi ekonomi lokal.
Optimization of Income Tax Revenue in Land and Building Rights Transfer Transactions Robbani, Anila; Raffy Arnanda Faturrohman; Ahmad Hananul Amin
Jurnal Justice Dialectical Vol 2 No 1 (2024): Jurnal Justice Dialectical
Publisher : Sekolah Tinggi Ilmu Hukum Adhyaksa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70720/jjd.v2i2.38

Abstract

Income tax has the potential for revenue from transactions involving the transfer of land and building rights. However, there are still challenges to its optimal implementation. The purpose of this research is, first, to understand the mechanism of income tax imposition on transactions involving the transfer of land and buildings and, secondly the challenges in optimizing income tax on transactions involving the transfer of land and buildings. This research employs the normative legal research method, which incorporates a legislative and conceptual perspective. The legal system theory examines the factors that challenge the optimization of income tax on the transfer of land and building rights. The research results show, first, the mechanism of PPh on PHTB is imposed on the amount of income received or obtained by the party transferring or selling the rights to land and/or buildings. The payment of PPh occurs prior to the signing of the land transfer deed. Secondly, the optimization challenge often arises from taxpayers collaborating to evade the obligation to pay income tax on the transfer of land and buildings. Three factors contribute to non-compliance: the evolving legal framework and intricate mechanisms, the existence of land law enforcers within the legal structure who aid taxpayers in evading income tax payments, and the prevailing legal culture that lacks awareness of the procedures and significance of paying income tax on land and building transfers. Therefore, the tax sector needs to implement a series of tax policy strategies to meet national revenue targets.
Co-Authors Abdul Kadir Ahmad Hananul Amin Husna, Tsabbita Ahmilul Raffy Arnanda Faturrohman Rahayu Subekti Resti Dian Luthviati Yosiana, Cindy