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IMPLEMENTASI SISTEM SELF ASSESSMENT PADA PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN BOYOLALI Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16815

This study aims to determine the authority of the Land Deed Official (PPAT) in Boyolali Regency, Implementation of the self-assessment system based on Regional Regulations Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulations on Land and Building Acquisition Fees. This type of research is empirical legal research, taking the research location in Boyolali Regency. The research sample was 6 Land Deed Officials (PPAT)/Notaries and 6 Temporary Land Deed Officials (PPATS)/Sub-district Heads. Data collection was carried out through field studies and literature studies to obtain primary and secondary data. Data analysis used interactive analysis methods. The results of this study can be presented that the role of the Land Deed Official (PPAT)/Notary in determining the Land and Building Acquisition Fee (BPHTB) tax is not in accordance with their duties. This is because there is still authority from the Land Deed Official (PPAT)/Notary that is not in accordance with its portion. In addition, there must also be coordination with the Regional Finance Agency (BKD) of Boyolali Regency and the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of Boyolali Regency to provide guidance to Land Deed Making Officials (PPAT)/Notaries and Temporary Land Deed Making Officials (PPATS)/Sub-district Heads and the surrounding community. The self-assessment system which is used as the basis for data obtained from Regional Regulation Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulation on Land and Building Acquisition Fees is still not in accordance with these regulations. Keywords: Tax, Self-assessment system, Land and Building Acquisition Fee (BPHTB)

Pemberian Layanan Konsultasi Hukum Gratis Untuk Masyarakat Pada Car Free Day (CFD) di Kabupaten Sukoharjo Kartika Cahyaningtyas; Eko Ari Wibowo; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16778

Kegiatan ini bertujuan untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dalam bentuk pengabdian kepada masyarakat. Harapan yang ingin dicapai adalah masyarakat memahami ilmu yang berkaitan dengan bidang hukum, khususnya bagi masyarakat yang datang ke stan dengan permasalahan hukum dan dapat menemukan solusi yang tepat. Dasar hukum mengenai pemberian bantuan hukum, khususnya dalam bentuk konsultasi hukum, tertuang dalam Pasal 9 huruf c Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum. Metode yang digunakan adalah advokasi yang meliputi: mengetahui adanya masalah, berminat untuk ikut serta dalam penyelesaian masalah, peduli terhadap penyelesaian masalah, & sepakat untuk menyelesaikan masalah. Dampak dari kegiatan ini adalah masyarakat yang datang ke stan mendapatkan solusi yang tepat untuk menyelesaikan permasalahan hukum. Hal ini penting karena jika tidak mendapatkan solusi yang baik, maka risiko yang akan ditimbulkan akan semakin buruk. Misalnya saja bisa jadi mengeluarkan biaya yang cukup besar untuk tindakan yang tidak seharusnya dilakukan. Kata Kunci: Layanan, Bantuan Hukum, Konsultasi Hukum, Solusi Abstract The aim of this activity is to implement one of the Tri Dharmas of Higher Education in the form of community service. The hope to be achieved is that the public understands knowledge related to the legal field, especially for people who visit the stand with legal problems and can find the right solution. The legal basis regarding the provision of legal assistance, especially in the form of legal consultations, is contained in Article 9 letter c of Law Number 16 of 2011 concerning Legal Aid. The method used is advocacy which includes: knowing there is a problem, being interested in taking part in solving the problem, caring about solving the problem, & agreeing to solve the problem. The impact of this activity is that people who visit the stand get the right solution to resolve legal problems. This is important because if you don't get a good solution, the risks will be worse. For example, it could be spending quite a lot of money on actions that shouldn't be done.

Implementasi Syariah Product Inovation Monitoring Mechanism Sebagai Wujud Pembangunan Hukum Nasional Nafi’uddin Fauzi Mahfudh
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

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This study aims to determine the Implementation of Sharia Product Innovation Monitoring Mechanism as a Form of National Legal Development, The type of research used in this study is normative legal research, Legal research is based on methods, systematics, and thoughts that aim to study one or several specific legal phenomena by analyzing them. In addition, an in-depth examination of the facts is also carried out to solve the problem in question, This study can be categorized using a research approach, namely the statute approach, namely looking for laws and regulations regarding or relating to the issue, examining all laws and regulations related to the legal issue being handled, In an effort to find and collect the data needed, this study uses a data collection technique of document studies or library materials. The discussion in this study is the Implementation of Sharia Product Innovation Monitoring Mechanism can provide solutions to product development in Islamic banking which is required to have conformity with community conditions and developments so that Islamic banking products can attract more customers. Moreover, it is supported by regulations that have sharia substance in the National Legal System. Keywords: Sharia Economics, Islamic Banking, Mechanis

POLITIK HUKUM EKONOMI KREATIF DALAM RANGKA MENGHADAPI MASYARAKAT EKONOMI ASEAN ATAU ASEAN ECONOMIC COMMUNITY Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh
JURNAL SUMBER HUKUM Vol 2 No 1 (2024): JURNAL SUMBER HUKUM
Publisher : LPPM institut Teknologi Bisnis AAS Indonesia

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This study examines and analyzes the legal politics of the creative economy in the culinary field in facing the ASEAN Economic Community. This needs to be studied because the ASEAN Economic Community is the result of an agreement between the heads of ASEAN countries to form a single market in the ASEAN economic region. The method used is normative research with a legislative and comparative approach. The results of the study are based on regulations regarding Presidential Instruction of the Republic of Indonesia Number 6 of 2009 concerning the Development of the Creative Economy to create competitive advantages. In this case, the author argues that local innovation lies in the packaging of traditional food production. This is because Indonesia, according to the author, has a competitive advantage in traditional cuisine that has certain characteristics in each region or area throughout Indonesia. The legal steps used in the culinary field in facing the ASEAN Economic Community are in the form of a Regulation Making Institution in this case made by the President of the Presidential Instruction of the Republic of Indonesia Number 6 of 2009 concerning the Development of the Creative Economy, a Regulation Implementation Institution in this case the Creative Economy Agency, and Role Holders in this case are the community. Keywords: ASEAN Economic Community, Presidential Instruction of the Republic of Indonesia Number 6 of 2009, Innovation

KAJIAN HUKUM TERKAIT CEK TUNAI PELUNASAN YANG DIGUNAKAN SEBAGAI JAMINAN Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh
JURNAL SUMBER HUKUM Vol 1 No 2 (2024): JURNAL SUMBER HUKUM
Publisher : LPPM institut Teknologi Bisnis AAS Indonesia

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This research examines and analyzes the legal realm regarding settlement cash checks which are used for guarantees and legal protection for those who receive settlement cash checks. This needs to be studied because the era is increasingly developing where cash checks were not used as collateral. The method used is normative research with a statutory and case approach. The results of this research are in the form of guaranteeing checks with a pawn that depends on the recipient of the check. There are 3 categories which include "on behalf of" (aan toonder), "on appointment" (aan order), and "on behalf of" (op naam). The intended giver of a cash check must apply the principles of good faith and the principle of trust. Checks used as collateral according to statutory regulations are permitted. Protection for the recipient of the check or holder of the check is by means of the right of regress, which means a right to sue the holder against other check debtors who are subject to regress (regress debtor). The implementation of these rights is by means of rembours and spring regression. Keywords : Check, Right of Regress, Guarantee

ANALISIS HUKUM PERALIHAN HAK YANG BERASAL DARI JUAL BELI SECARA NEGOSIASI DI KABUPATEN BOYOLALI Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh; Nindi Nur Fadya; Veronica Kinanthi Sihutami
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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This activity aims to implement one of the Tri Dharma of Higher Education in the form of community service. The hope is that the community can resolve legal issues related to the transfer of rights arising from sales and purchases effectively and efficiently, avoiding resorting to court, but rather through negotiation. The legal basis for negotiation is stipulated in Article 1 Paragraph 10 of Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution. The method used is advocacy, which includes: awareness of the problem, interest in participating in resolving the problem, concern for the resolution, and agreement to resolve the problem. The impact of this activity is that after an agreement is reached through the negotiation process, the land sale and purchase transaction continues until the issuance of the certificate by the Boyolali Regency Land Office, which requires completing the required documents at the Boyolali Regency Land Office. This is important because the legal transfer of rights occurs only after the processing by the Boyolali Regency Land Office. Keywords: Negotiation, Transfer of Rights, Sale and Purchase

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