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Legal Aspects and Implementation of an Effective and Fair House Lease Agreement Muchammad Catur Rizky; Didit Darmawan; Sudjai
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.809

Abstract

A house lease agreement is a legal relationship that often occurs in the community, but its implementation still faces many challenges. This study aims to analyze the implementation of such agreements from a normative juridical perspective, identify the main problems, and provide strategic recommendations to create fairer and more effective agreements. Using the literature study method, it is found that the imbalance of bargaining position, lack of clarity of rights and obligations, and lack of legal literacy are the main causes of disputes. Unharmonized regulations and the lack of efficient dispute resolution mechanisms exacerbate the situation. This study recommends drafting written agreements with balanced clauses, strengthening legal literacy, harmonizing regulations, and developing alternative dispute resolution mechanisms. This study is expected to provide practical and theoretical contributions in the management of house lease agreements that are more fair and responsive to the needs of the community.
The Role of Registered Certificate (SKT) as an Instrument of Legal Protection in Indonesian Tax Administration Muchamad Catur Rizky; Sudjai; Didit Darmawan
International Journal of Health, Economics, and Social Sciences (IJHESS) (Special Issue) - International Journal of Health, Economics, and Social Sciences (IJHESS) July 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i3.8108

Abstract

This study provides a normative legal analysis of the role and challenges of the Certificate of Registration (Surat Keterangan Terdaftar or SKT) as a fundamental legal instrument in Indonesia’s tax administration system. The SKT serves not only as proof of legal authority but also marks the commencement of a taxpayer’s formal tax obligations, whether for individuals or legal entities. Employing a regulatory review approach combined with scholarly literature and relevant legal doctrines, the study reveals that although the SKT is designed to uphold the principle of legality and strengthen the administrative validity of taxation, several practical issues persist. These include inconsistent interpretations, inefficient bureaucratic procedures, and the need for adaptation to digital systems and inter-agency data integration. Such challenges can lead to miscommunication, administrative oversight, and legal vulnerabilities for both taxpayers and tax authorities. To address these concerns, the study recommends regulatory harmonization, enhanced taxpayer education, stronger oversight mechanisms, and improved data verification and security systems. Streamlining administrative procedures and conducting periodic evaluations are essential to reinforce the SKT as a tool for legal protection and certainty within the national tax framework. These findings aim to offer both theoretical insight and practical recommendations for advancing tax law and improving fiscal administrative governance in Indonesia towards a more accountable and equitable system.