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Akibat Hukum Transaksi Jual Beli Dalam Kaitannya Dengan Validasi Pajak Daerah Oleh Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Pelalawan Suhendar Suhendar; Yuslim Yuslim; Syofiarti Syofiarti
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.970

Abstract

Pelalawan district often finds that the price of buying and selling transactions for land and buildings that occur during the transfer of rights does not match the actual transaction price, this creates an imbalance that can be detrimental to taxpayers and local government agencies themselves, such as buying and selling transactions that occur far away. below the actual market price used as the basis for NPOP in calculating BPHTB. If this is done intentionally, then the action can be categorized as tax evasion. The approach used in this research is an empirical juridical approach. The data used in this research are secondary data and primary data. All data and materials obtained from research results are compiled and analyzed qualitatively, and presented in qualitative descriptive form. From the research results, it can be explained that: First, the implementation of buying and selling transactions in relation to regional tax validation by the Regional Financial and Asset Management Agency of Pelalawan Regency has no authority to validate price determination that exceeds the price of buying and selling transactions that have been made by the parties and there are no regulations. which requires validation of pricing determinations. The Pelalawan Regency Regional Financial and Asset Management Agency only has the authority to check the payment of tax deposits in the transfer of rights to land and buildings, as well as ensuring whether the tax deposits have been paid by the parties in the sale and purchase transaction for the transfer of rights to land and buildings. Second, the legal consequences of buying and selling transactions in relation to the validation of regional taxes by the Regional Financial and Asset Management Agency of Pelalawan Regency, where the Notary as PPAT must wait for the day, date and time to be included when the parties appear. The inclusion of the day, date, month, year and time when the parties appear will only be included at the beginning of the Sale and Purchase Deed after the validation process is complete. The notary as PPAT for this action violates the UUJN, because there is an element of falsification in that the inclusion of the day, date, month, year and time when appearing does not correspond to the reality that occurred when the parties appeared. The action of the Notary as PPAT to include false information in the authentic deed results in the deed becoming null and void. A notary as a PPAT can be punished for false information stated in the deed.
Pendaftaran Tanah Jalan Umum Sebagai Aset Publik di Kota Pariaman Fara Ditha; Kurnia Warman; Hengki Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.981

Abstract

Public road land is a public asset whose control lies with the state. In accordance with Article 9 paragraph (2) of Government Regulation Number 24 of 1997 concerning Land Registration, registration of land whose object is state land is carried out by recording the plot of land in the land register. The State Finance Law and the State Treasury Law provide a different understanding. The central and regional governments are required to certify all land they control without distinguishing between private domains or public domains attached to the objects being registered, so that control over public road land which should belong to the state, changes to the property of a government agency. The research method used is a normative empirical approach which is descriptive qualitative in nature. The results and discussion show that the basis for consideration by the Pariaman City Regional Government for registering public road land is based on Pariaman City Regional Regulation Number 14 of 2017 concerning Management of Regional Property and Pariaman Mayor Regulation Number 58 of 2019 concerning Technical Instructions for Management of Regional Property which was born from a KPK Instruction . Initially, the status of public road land in land administration was state land (TN), but because it was registered in KIB A, the status changed to Hak Pakai (P). The process for registering public road land is the same as registering land for government agencies whose objects are used to carry out the duties of the government agency concerned.
Pendaftaran Akta Wasiat Ke Pusat Daftar Wasiat oleh Notaris di Kota Padang Devia Rahma Pratisa; Azmi Fendri; Syofiarti Syofiarti
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.990

Abstract

Registration of a will at the will registration center by an online notary in the city of Padang is a notary's obligation as regulated in article 16 paragraph 1 letter j UUJN, whether there is a will or not, a notary is still obliged to register the will within the first 5 (five) days of every week. the following month, as for notaries in the city of Padang who do not register a register of wills or a register of zero wills caused by the notary's negligence, this can cause losses to third parties or heirs, besides that the notary has also been deemed negligent in his obligations as regulated in the UUJN. This study proposes a formulation of the problem, namely: 1. What is the urgency of registering a will at the center of the testament register by a notary in the city of Padang? 2. How is the practice of registering a will at the center of the register of wills by a notary in the city of Padang? 3. How is the supervision of the notary's obligation to register a will at the testament register center in the city of Padang? This study uses a juridical-empirical approach.The research results show that: 1. The urgency of registering a will deed is apart from the notary's obligations in article 16 paragraph 1 letter j UUJN, registration of a will is very important because if the will deed is not registered, the notary in his SKW will not be able to calculate the distribution of the heirs, the notary will experience difficulties when making the APHW so that the recipient of the will will experience difficulties in obtaining inheritance rights, therefore the inheritance returns to ab intestate inheritance so that the recipient of the will in the SKW cannot be named 2. The process of implementing will registration according to several notaries in the city of Padang is in accordance with applicable laws and regulations, namely Ministry of Law and Human Rights Regulation No. 60 of 2016 concerning Procedures for Reporting Wills and Applications for Electronic Issuance of Will Certificates.The notary no longer sends a physical list manually as proof of a report regarding a will that has been made, the notary only needs to register to be able to enter the Director General of AHU's website and send a report regarding the will online 3. In carrying out supervision the MPD conducts an examination on the basis evaluation is then carried out coaching, during the examination if the person concerned (notary) still violates it then the MPD makes a recommendation to the MPW to be followed up on.
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Dalam Rangka Pelaksanaan Otonomi Daerah (Studi Di Tiga Daerah Di Propinsi Sumatera Barat) Frenadin Adegustara; Syofiarti '; Titin Fatimah
Jurnal Ilmu Hukum Vol 2, No 2 (2011)
Publisher : Fakultas Hukum Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30652/jih.v2i02.1022

Abstract

Crash of regional autonomy has changed the paradigm of local governance. With these changes regions are given broad authority to regulate in the area of ​​governance including managing the financial resources of existing sources. Income is one of the major sources of regional funding within the framework of the implementation of decentralization. Regional taxes and levies have a very important role in supporting efforts to increase revenue (PAD). For collection of local taxes and levies are implemented by regulations issued local regulations. impacts that arise then are number of new regulations to appear the regulation of taxes and charges of disrupting public and entrepreneurs created the conditions are not conducive to economic development and national investment. In addition, regulations that lead to the occurrence of new levies, which in turn creates a high cost economy the national economic burden. The fact that there are many rules, regulations revoked by the Government accordance with the authority granted by the Act that the Government is authorized to evaluate each generated local regulations.
Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Dalam Rangka Pelaksanaan Otonomi Daerah Frenadin Adegustara; Syofiarti '; Titin Fatimah
Jurnal Ilmu Hukum Vol 1, No 2 (2010)
Publisher : Fakultas Hukum Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30652/jih.v1i02.1158

Abstract

Crash of regional autonomy has changed the paradigmof local governance. With these changes regions aregiven broad authority to regulate in the area of gover-nance including managing the financial resources ofexisting sources. Income is one of the major sourcesof regional funding within the framework of the imple-mentation of decentralization. Regional taxes andlevies have a very important role in supporting effortsto increase revenue (PAD). For collection of local taxesand levies are implemented by regulations issued localregulations. impacts that arise then are number ofnew regulations to appear the regulation of taxes andcharges of disrupting public and entrepreneurs createdthe conditions are not conducive to economic deve-lopment and national investment. In addition, regu-lations that lead to the occurrence of new levies, whichin turn creates a high cost economy the nationaleconomic burden. The fact that there are many rules,regulations revoked by the Government accordancewith the authority granted by the Act that the Govern-ment is authorized to evaluate each generated localregulations.
PERAN BADAN PERMUSYAWARATAN DESA (BPD) DALAM PENYUSUNAN DAN PENETAPAN PERATURAN DESA DI DESA BENDUNG AIR TIMUR KECAMATAN KAYU ARO Eflinur Eflinur; Syofiarti Syofiarti
UNES Journal of Swara Justisia Vol 1 No 1 (2017): UNES Journal of Swara Justisia (April 2017)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the role of Village Consultative Body (BPD) in preparing and establishing Village Rules. Article 1 of Law Number 6 Year 2014 explains that the village is a community unit adjacent to the authority to regulate and manage government affairs, the interests of community based initiatives, appropriate origins, and/or customary rights recognized and respected within the government system of the Republic of Indonesia. The publication of Law Number 6 Year 2014 on the Village brings the ideals of village renewal. The Village Consultative Body is an institution that performs a governmental function whose members represent the representatives of village communities based on their regional representations and are democratically established. The Village Consultative Body as an element of village government organization established as a democracy village forum has one important function based on Article 55 of Law Number 6 Year 2014 on Village, which is first, proposing/initiating, discussing and agreeing on the draft of village regulations with the Village Head. Second, to dig, collect, collect, formulate and channel the aspirations of the village community; Third as a partner of the village government, ie consult and coordinate each other in terms of making village regulations. This study uses secondary data as the main data collected through literature study and primary data collected based on interview results.
Balik Nama Sertipikat Hak Milik Atas Tanah Berdasarkan Akta Lelang Eksekusi Hak Tanggungan di Kota Pariaman Anisa Noverina Heriyus; Kurnia Warman; Hengky Andora
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1113

Abstract

The mortgage execution auction occurs if the debtor defaults, the first mortgage holder has the right to sell the mortgage object on his own authority through a public auction and collect the settlement of his receivables from the proceeds of the sale. In this case the creditor is always the party that directly does have a legal relationship with the debtor through the agreement that they have entered into, of course they are ready with all the attitudes of the debtor, but what about the auction winner, in this case the auction winner is just an individual/legal entity legally and legally carry out sales and purchases in a manner determined and carried out based on law, the auction winner, who in this case becomes the buyer of the collateral object through auction, even gets a lawsuit from the debtor or other parties because he is dissatisfied and has his rights those who are harmed by the creditor's decision to carry out the auction. Of course, this needs to be reviewed again so that the auction winners do not become an outlet for any party's dissatisfaction with the auction of collateral items given to the creditor bank. This study aims to determine the execution of mortgage execution auctions, the process of transferring title certificates of property rights based on auctions, as well as legal protection guarantees for auction winners, the protection referred to here is legal protection that guarantees the auction winner's rights to the object won. From the results of this study it is known that the form of legal protection obtained by the auction winner is a court decision which says that the auction is legal and strengthens the rights of the auction winner over the object of the auction he won. Meanwhile, if the auction is canceled by the court due to law, in this case the legal protection that the winner of the auction gets is that he can demand payment of money for the auction object that has been deposited with the auction official, and can demand costs incurred if he has already registered the auction object.
Pendaftaran Tanah untuk Pertama Kali Berdasarkan Jual Beli di Bawah Tangan di Kabupaten Lamandau Provinsi Kalimantan Tengah M. Rizkal Al Amin; Kurnia Warman; Irzal Rias
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1114

Abstract

Relgistration comels from thel word cadastrel (Dultch Cadastral) a telchnical telrm for a relcord (relcord), showing thel arela, valulel and ownelrship of a plot of land. This word comels from thel Latin Capitastrulm which melans a relgistelr or capita or ulnit madel for thel Roman land tax (Capotatio Telrrelns). In a clelar selnsel, Cadastrel is a relcord (a relcord of lands, thel valulel of land and its rights holdelrs and for tax pulrposels). Land relgistration in Indonelsia consists of 2 (two) stagels, namelly land relgistration for thel first timel and theln maintelnancel of land relgistration data. Land relgistration for thel first timel is carrield oult throulgh 2 (two) typels relgistration namelly systelmatic land relgistration and land relgistration sporadic. Systelmatic land relgistration is carrield oult simulltaneloulsly with initiativel of thel Govelrnmelnt, in this casel thel National Land Agelncy (helrelinaftelr relfelrreld to as BPN), to relgistelr land parcells that havel not beleln celrtifield baseld on a long-telrm and annulal work plan as welll carrield oult in arelas deltelrmineld by thel Statel Ministelr of Agrarian Affairs Helad of BPN whilel sporadic land relgistration is carrield oult on initiativel ulnrelgistelreld landlord. Thel delfinition of bulying and sellling in gelnelral is an agrelelmelnt beltweleln onel party who binds himsellf to sulrrelndelr ownelrship rights to an itelm, and thel othelr party to pay a preldeltelrmineld pricel. Melanwhilel, thel delfinition of an ulndelrhand salel and pulrchasel agrelelmelnt is an agrelelmelnt beltweleln partiels withoult beling accompanield by an aulthelntic deleld by a notary or withoult involving a notary.
Pelaksanaan Pengadaan Tanah untuk Kepentingan Umum oleh PT. PLN (Persero) di Riak Danau Tapan Kabupaten Pesisir Selatan Fahlevi Fahlevi; Kurnia Warman; Zefrizal Nurdin
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1117

Abstract

Procurement for the construction of a 150 KV substation by PT. PLN (Persero) UIP Sumbagteng, which is in Nagari Riak Danau Tapan, Basa Ampek Balai Tapan District, Pesisir Selatan Regency. that the stipulation of land acquisition for the construction of the 150 KV substation took place in 2017 with a total area of ​​1.8 hectares with the holder of the communal land rights being a legitimate member of their clan but the attempt to relinquish their rights was a mistake because it was directed at a person who is not the owner of the rights over the land. The type of research in the preparation of this thesis is sociological juridical research. The results of this study are 1) Land Acquisition Process for the Construction of a 150 KV Substation in Nagari Siak Danau Tapan, Pesisir Selatan Regency, which consists of several stages, namely (a) The planning stage which contains the aims and objectives of the development plan, Compliance with the Regional Spatial Plan (RTRW) ), and National and Regional Development Plans, Land layout includes administrative areas such as name of village, kelurahan, sub-district, province, Required land area, General description of land status, Estimated time for land acquisition implementation, Estimated timeframe for construction implementation, Estimated land value, (b) the Preparation Stage which includes notification of Development Planning, Dissemination in the form of face-to-face meetings, Letters of notification, Initial data collection of development plan locations, Determination of Development Locations, and (c) Implementation Phase which includes Inventory and Identification, Determination of Appraisers. Deliberation on determining compensation, granting compensation. In carrying out land acquisition for the purposes of building a 150 KVA substation in Nagari Riak Danau Tapan by PT. PLN (Persero) in the process of land acquisition and payment of compensation has made a mistake, which is a personal error (error in persona) because the person conducting the negotiations and dealings is the person who is only cultivating the land and is not the real owner of the rights. 2) Legal Consequences Arising from the Land Acquisition Process for Public Interests that Does Not Use the Deed of Relinquishment of Rights, namely: legal defects due to the statement of Relinquishment of Rights made before a Notary is more accountable both formally and materially even though the law allows for other ways other than the existence notary deed regarding the release of rights. Thus the fulfilment of the Theory of Responsibility that the researcher uses in this thesis is not fulfilled, because apart from not being able to account for the authenticity of the statement of waiver of rights from the owner of the right, in the process of completing documents the statement made underhand is also vulnerable to falsification and this is a crime.
Penitipan Sertipikat Tanah pada Kantor Notaris dalam Pembuatan Akta Pengikatan Jual Beli Tanah di Kota Bukittinggi Sari Wulan; Kurnia Warman; Yoserwan Yoserwan
UNES Law Review Vol. 6 No. 1 (2023): UNES LAW REVIEW (September 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1125

Abstract

The agreement of sale and purchase made before notaries is commonly referred to as the Deed of Sale and Purchase, hereinafter referred to as PPJB (Perjanjian Pengikatan Jual Beli). PPJB is a temporary agreement made when the conditions for the sale and purchase process are not yet fulfilled. In the practice of notarial deeds, it is common to store land title certificates related to the deed, whether it is Right to Build (Hak Guna Bangunan) or Right of Ownership (Hak Milik). In reality, many parties have ill intentions, leading to cases of reporting notaries for alleged embezzlement of the deposited land certificates. This thesis addresses the following issues: 1) What are the reasons for storing land certificates in the making of Sale and Purchase Deeds in the city of Bukittinggi? 2) What are the responsibilities of notaries regarding the storage of land certificates at the Notary Office in Bukittinggi? 3) What legal protections are available for land certificate holders who have entrusted their certificates to the Notary Office? The research method used in this study is the empirical juridical method, which involves approaching the problem by examining the applicable legal norms and connecting them with the legal facts found in the field. The reasons for depositing certificates at the notary office, especially with Notary Elfita Achtar, are due to the incomplete legal process and the absence of clear and immediate elements in the sale and purchase agreement. The responsibilities of a notary regarding the deposited certificates can be categorized into three types: administrative responsibility, civil responsibility, and criminal responsibility. Legal protection for certificate owners can be sought through administrative means (filing a report with the Notary Supervisory Board), civil means (filing a civil lawsuit with the District Court), and criminal means (submitting a report to the Police Office).
Co-Authors A. Irzal Rias AA Sudharmawan, AA Abdhy Walid Siagian Adryzeb Z, Glanovix Afandi, Rio Agusvia Rahmi Yanti Alfarisi Putra, Dino Andini, Maysha Anisa Noverina Heriyus Anisa Rahman Anton Rosari Ardi Abbas Ardiansyah Putra Arfiani Arfiani Arief Wicaksana, Tegar Aulia Khairi, Fidela Azmi Fendri Bayu Rahmaddoni Beatrix Benni Dahlil Marjon Darmini Roza Darnis Darnis, Darnis Devia Rahma Pratisa Dian Mustika Eflinur Eflinur Elvardi, Jean Fadhilla Efriandini, Farah Fadila Rusyda Fahlevi Fahlevi Fahmi Akbar NR Faizatul Khairani Isman Fara Ditha Fatrianita Tambunan Fauzul amri Febriani, Diana Ferdi Ferdi Ferdi Ferdi, Ferdi Fithrina, Hendria Frenadin Adegustara Gusminarti, Gusminarti Hengki Andora Hengki Andora Hengky Andora Husni Muhammad Fakhruddin Ilham Yahya Imelda Hardi Indraddin Inggir Deviandari Ismansyah Ismansyah Jasim, Rahmi Kevin Muhammad Yades Khairani Khairani Kurnia Warman Kurniadi Ari Kurnianti, Dian Lesta, Arelita cheisya Lisa Medika Yati Lizty, Sheilla Luky Kurniawan M. Rizkal Al Amin M. Zaki Mardenis Mardenis Muhammad Halkis Muhammad Irvan Muhammad Suhani Muhammad Syarif Nadya Paramitha Neni Vesna Madjid Nisa Dewi Asmar Novi Alvionita NUR AINI Pujha Setiawan J Putra, Gustinof Hase Rahayu Triningsih, Puja Rahman, Richi Rembrandt Rembrandt Retno Anggraini Reza Sri Maulani Romi Romi, Romi Rosari, Anton Saldi Isra Sari Wulan Sofyan, Syofirman Sri Arnetti Steffi Zafia Furqan Sucy Delyarahmi Suhendar Suhendar Suti Rahmi, Aidhil Syofirman Syofyan Tia Rahmatika Hakim Titin Fatimah Titin Fatimah Titin Fatimah Vorry Rahmad Waldani, Izmi Wetria Fauzi Yasniwati, Yasniwati Yaswirman, Yaswirman Yoserwan Yoserwan Yudha, Unggul Hangga Yuslim Yuslim Yuslim Yuslim Zefrizal Nurdin, Zefrizal Zulfitri, Amelia