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Penggelapan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan Oleh Pejabat Pembuat Akta Tanah Pembuatan Akta Jual Beli Arina Husnawati; Adnan Hamid; Tetti Samosir
Jurnal Hukum Lex Generalis Vol 6 No 9 (2025): Tema Hukum Agraria dan Pertanahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i4.909

Abstract

The role of PPAT in land registration is to assist the Head of the Land Office to carry out certain activities in land registration, one of which is by facilitating and assisting taxpayers in paying BPHTB. The problem in this thesis is regarding the authority of PPAT in managing the payment of BPHTB tax fees in the transfer of land rights and the actions of PPAT in embezzling BPHTB tax fees which is detrimental to state finances in Decision Number 474/Pid.B/2021/PN.Bks. This thesis, using normative legal research methods (library) with qualitative analysis of secondary data to obtain conclusions about the authority of PPAT in managing the payment of BPHTB tax fees in the transfer of land rights is not regulated in laws and regulations, so it is not the authority of PPAT to make payments of BPHTB tax fees. However, because the PPAT has received the deposit of BPHTB tax fees from his client, the PPAT must be responsible in his position to deposit the BPHTB tax fees, this deposit of BPHTB tax fees is carried out because he has been trusted by his client. The actions of PPAT in embezzling BPHTB tax fees which is detrimental to state finances in Decision Number 474/Pid.B/2021/PN.Bks, namely the PPAT can be held criminally responsible for committing a criminal act of embezzlement, civil there is a loss to another person and the PPAT PP and the code of ethics and committing a violation of Article 26 paragraph (1) of the BPHTB Law and Article 6 of the PPAT Code of Ethics.
Penerapan Prinsip Kehati-Hatian dalam Pembuatan Akta Jual Beli oleh Pejabat Pembuat Akta Tanah (PPAT) Berdasarkan Fakta Materiil: (Studi Kasus Putusan Nomor : 248/Pid.B/2022/PN Jkt Brt) Merah Darwin; Adnan Hamid; Tetty Samosir
Jurnal Hukum Lex Generalis Vol 6 No 9 (2025): Tema Hukum Agraria dan Pertanahan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.1496

Abstract

In the context of sale and purchase deeds, which are one of PPAT’s primary legal products, the application of prudence should not be limited to formal truth—truth based on fulfilling formal or procedural requirements as stipulated by law—without considering the substance or material facts behind it. These material facts are obtained through the application of material truth, which refers to efforts to ensure that all aspects of the deed-making process reflect actual reality so that the resulting legal product achieves perfection in both substance and future impact. Material truth, which produces material facts, also plays a crucial role in legal reform and legal certainty—two inseparable elements in legal practice. From a legal reform perspective, material truth that produces material facts is an urgent need, as there are currently no specific regulations governing its application in the deed-making process. Meanwhile, from a legal certainty standpoint, material facts have a direct impact on preventing potential disputes, both in the short and long term. Thus, applying material truth to obtain material facts in the preparation of sale and purchase deeds can be a concrete step toward creating legal products that are not only dispute-free but also provide justice and sustainable benefits for all related parties. Therefore, a review of existing regulations concerning the duties, obligations, and authorities of PPAT is necessary.
Implementasi Penertiban Kawasan Hutan dan Tantangan Keadilan Sosial Ekologis di Indonesia Pasca Perpres No. 5 Tahun 2025 Agus Surono; Sadino; Zaitun Abdullah; Agung Iriantoro; Adnan Hamid; Maslihati Nur Hidayati
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol. 10 No. 4 (2025): October, Social Issues and Education Issues
Publisher : Universitas Syiah Kuala and Collaboration Yayasan Yusda Edu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66052/sejarah.v10i4.52

Abstract

Pengelolaan kawasan hutan Indonesia menghadapi tantangan kompleks meliputi tumpang tindih kepemilikan lahan, konflik agraria berkelanjutan, dan lemahnya koordinasi antarinstitusi. Perpres No. 5 Tahun 2025 tentang Penertiban Kawasan Hutan merespons krisis ini dengan membentuk Satgas PKH lintas sektor untuk mengkonsolidasikan kewenangan penegakan hukum dan pemulihan aset kawasan hutan secara terkoordinasi dan responsif. Penelitian menggunakan pendekatan multidisiplin mengintegrasikan yuridis normatif. Focus Group Discussion, dan studi lapangan. Analisis menggabungkan teknik content analysis terhadap dokumen kebijakan dengan cross-case comparison untuk mengidentifikasi pola implementasi dan tantangan struktural yang kompleks. Capaian administratif Satgas PKH menunjukkan penguasaan kembali 3,3 juta hektare kawasan hutan hingga September 2025, jauh melampaui target awal. Namun, di balik capaian ini terdapat permasalahan fundamental: ketidakvalidan data spasial, tumpang tindih wilayah adat antara 17,6 hingga 24,4 juta hektare, asimetri perlakuan terhadap pelaku usaha, dan minimnya partisipasi masyarakat. Konflik sosial-ekologis meningkat dengan resistensi masyarakat terhadap penertiban represif. Best practice alternatif seperti PPTPKH/TORA dan perhutanan sosial menunjukkan model pengelolaan berbasis partisipasi dapat mengintegrasikan keadilan sosial dengan kelestarian ekologis, mencakup 3,04 juta dan 4,1 juta hektare dengan melibatkan ribuan keluarga. Reformasi mendesak diperlukan mencakup transformasi kelembagaan Satgas, penguatan sistem data terintegrasi, penerapan Free Prior and Informed Consent, harmonisasi regulasi, dan implementasi keadilan restoratif. Hanya dengan mengintegrasikan keadilan distributif, prosedural, dan restoratif sebagai fondasi, disertai partisipasi masyarakat dan transparansi, Perpres No. 5 Tahun 2025 dapat mewujudkan pengelolaan hutan yang sesungguhnya adil dan berkelanjutan.
Protection of Non-Participating Creditors in PKPU Homologation: Reconstruction of the Creditorum Parity Principle and the Fairness Test of Results Ferry Febri Mewengkang; Adnan Hamid; Sonyendah Retnaningsih; Zaitun Abdullah
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/vpvkrw27

Abstract

This study examines the legal protection of non-participating creditors in the homologation of Suspension of Debt Payment Obligations (PKPU) under Indonesian bankruptcy law. Although homologation binds all creditors, including those who do not participate in the proceedings, Law Number 37 of 2004 primarily emphasizes procedural legitimacy through voting and quorum requirements without explicitly assessing the fairness of outcomes. This research employs a normative juridical method using statutory and conceptual approaches supported by grammatical, systematic, and teleological interpretation of relevant legal provisions and doctrines. The analysis reveals that the current PKPU framework allows non-participating concurrent creditors to receive substantially lower recoveries than they would reasonably obtain in bankruptcy, thereby conflicting with the principles of paritas creditorum and pari passu pro rata parte embodied in Articles 1131 and 1132 of the Indonesian Civil Code. Furthermore, the substantive review authority granted to judges under Article 285 has not been fully utilized to protect vulnerable creditors. This study proposes strengthening the application of the paritas creditorum principle through an Indonesian version of the best interests of creditors test as a fairness benchmark during homologation, ensuring that restructuring promotes legal certainty while safeguarding equal treatment and distributive justice for all concurrent creditors.