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Penundaan Pembayaran Pajak Bea Perolehan Hak atas Tanah dan Bangunan dalam Program PTSL; Sebuah Analisis Hukum Sembada, Radja Haehta; Maulana, Iqbal Taufik; Permadi, Adi; Ramadan, Deden Faldi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol. 11 No. 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.11866

Abstract

This study aims to analyze the legal consequences of land title certificates that still bear unpaid BPHTB (Duty on the Acquisition of Land and Building Rights) tax liabilities within the implementation context of the Complete Systematic Land Registration Program (PTSL), as well as to identify the challenges faced by the Regional Revenue Agency (Bapenda) in collecting outstanding BPHTB. This research falls under the category of qualitative library research with a normative legal study approach. Primary sources include statutory regulations such as Law No. 28 of 2009 on Regional Taxes, Law No. 5 of 1960 on Basic Agrarian Principles (UUPA), and Ministerial Regulation of ATR/BPN No. 6 of 2018. The study concludes that the legally permitted postponement of BPHTB payments through regional head discretion has led to implementation conflicts with administrative land regulations—particularly regarding the issuance of land certificates by the National Land Agency (BPN), which requires proof of BPHTB payment. As a result, certificates issued under tax-deferred status do not carry full legal force for use as collateral or for land transactions. The regulatory disharmony between local fiscal policies and national administrative requirements has created legal uncertainty for the public, especially low-income groups who are the primary target of the PTSL program.
HAKI DALAM PERSFEKTIF ISLAM (Hak, Sifat dan Kedudukan Ibtikar) Ramadan, Deden faldi; Attsani, Adi Purnomo; Astarudin, Tatang; Kholid, Muhammad
Public Sphere: Jurnal Sosial Politik, Pemerintahan dan Hukum Vol 5, No 1 (2026): JPS (Jurnal Sosial Politik, Pemerintahan dan Hukum)
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jps.v5i1.1874

Abstract

Intellectual Property Rights (IPR) in Islamic economic law are known as Ibtikar. IPR are specific rights granted through regulations or laws to individuals or organizations for their creations. Based on research findings, in Islamic law, copyright is referred to as Haq Al-Ibtikar, which is the right to the first work created. Fiqh scholars agree that the mubtakir's right of ownership to the results of his thoughts and creations is a material right of ownership. However, if the ibtikar right is related to tabi'at mal, which can be transacted, then it can be inherited if the owner dies. If a painting protected by copyright contradicts Islamic values, then the painting is not identified as a painting protected by copyright and there is no form of protection for the painting. Intellectual property rights protection in Islam has conditions,including: a). Does not contain haram elements b). Does not harm society c). Does not contradict Islamic rules. ABSTRAKHak Atas Kekayaan Intelektual (HAKI) dalam hukum ekonomi Islam dikenal dengan Ibtikar, HAKI merupakan hak tersendiri yang diberikan melalui peraturan atau undang-undang kepada seseorang atau organisasi manusia atas ciptaannya. Berdasarkan temuan penelitian menunjukan bahwa dalam ranah hukum Islam hak cipta disebut Haq Al-Ibtikar, yaitu hak atas karya yang pertama kali dibuat. Para ulama fiqh sepakat menyatakan bahwa hak kepemilikan mubtakir terhadap hasil pemikirannya dan ciptaanya adalah hak milik yang bersifat material, namun demikian apabila hak ibtikar tersebut dikaitkan dengan tabi’at mal dapat ditransaksikan, maka ia dapat diwarisi jika pemiliknya meninggal dunia. Jika sebuah lukisan yang dilindungi hak cipta bertentangan dengan nilai-nilai Islam maka lukisan tersebut tidak teridentifikasi sebagai lukisan yang dilindungi hak cipta dan bahkan tidak ada bentuk perlindungan terhadap lukisan tersebut. Perlindungan HAKI dalam Islam memiliki syarat diantaranya; a). Tidak mengadung unsur haram b). Tidak merugikan masyarakat c). Tidak bertentangan dengan aturan Islam.