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All Journal Jurnal Hukum Lex Generalis
Suprayitno
Universitas Sumatra Utara
Law, Crime, Criminology & Criminal Justice

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Analisis Perlindungan dan Upaya Hukum Organisasi Ikatan Notaris Indonesia terhadap Notaris yang Diduga Melakukan Tindak Pidana Terkait Akta yang Dibuatnya: Studi di Pengwil Sumatera Utara Anita Rahmah; Hasim Purba; Suprayitno
Jurnal Hukum Lex Generalis Vol 6 No 4 (2025): Tema Hukum Perdata dan Kenotariatan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i4.1606

Abstract

The Notary profession as a public official holds a strategic role in Indonesia's legal system, regulated through the Notary Position Law (UUJN) and the Notary Code of Ethics (KEN) by the Indonesian Notary Association (INI). However, increasing cases of alleged criminal acts by Notaries in North Sumatra raise concerns about the effectiveness of INI's legal protection. This empirical juridical research analyzes the implementation of UUJN and KEN and INI's role in providing legal protection. Results show that INI's legal protection remains suboptimal due to implementation gaps in norms, resource limitations, and weak coordination with the Notary Honor Council (MKN) and law enforcement agencies, necessitating structural reforms to ensure legal certainty for notaries.
Analisis Yuridis terhadap Keabsahan Sertifikat Tanah yang Diterbitkan secara Tumpang Tindih (Studi Putusan Mahkamah Agung Nomor 392 K/TUN/2022) Yehezkiel Ludwyg Milala; Hasim Purba; Suprayitno
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.v6i9.2585

Abstract

Idonesia's land registration system, which applies a negative publication system with positive tendencies, has led to frequent occurrences of overlapping land certificates due to weaknesses in the verification of physical and juridical data, lack of system integration, and insufficient administrative accuracy. The research method employed is a normative juridical approach. The legal consequences of such disputes include legal uncertainty, annulment of certificates issued later due to administrative defects, reinforcement of the legal standing of certificates issued earlier based on the principle of prior in tempore potior in jure, as well as the legal liability of the National Land Agency, including the obligation to revoke defective certificates and to provide legal protection to good-faith purchasers. Supreme Court Decision Number 392 K/TUN/2022 affirms the annulment of defective certificates and emphasizes the importance of the principle of prudence as the foundation for the issuance of land certificates.
Tanggung Jawab Pejabat Pembuat Akta Tanah (PPAT) dalam Membantu Pengurusan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan Pajak Penghasilan (PPh) untuk Proses Peralihan Hak atas Tanah dan Bangunan di Kabupaten Kampar Teddy Aryanwara; Hasim Purba; Suprayitno
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.v6i9.2587

Abstract

Pejabat Pembuat Akta Tanah plays a strategic role as a public official authorized to draw up authentic deeds as well as a party responsible for ensuring the fulfillment of tax obligations, particularly the Duty on the Acquisition of Land and Building Rights (BPHTB) and Income Tax (PPh), prior to the transfer of rights. However, in Kampar Regency, practices are still found involving manipulation of transaction values, discrepancies between the Tax Object Acquisition Value (NPOP) and market prices, as well as the involvement of PPAT in assisting the reduction of transaction values in order to minimize tax burdens. Such practices potentially lead to administrative violations and undermine the principle of legal certainty. This study employs a sociological legal research method with a descriptive-analytical nature. PPAT plays a juridical, administrative, and substantive role through the verification and validation of tax payment evidence to ensure legal certainty and prevent fiscal deviations. PPAT bears juridical, administrative, and moral responsibility to ensure the compliance of the parties and to maintain the professional integrity of the office. Therefore, PPAT is advised to enhance professionalism, while the local government together with the Regional Revenue Agency (Bapenda), the National Land Agency (BPN), and the Primary Tax Office (KPP Pratama) are expected to strengthen supervisory synergy both administratively and substantively. The public is also expected to increase legal awareness regarding BPHTB and PPh obligations with proper educational support from PPAT.
Co-Authors Anita Rahmah Hasim Purba Teddy Aryanwara Yehezkiel Ludwyg Milala