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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Riset Ilmiah Corpus Juris : Jurnal Ilmu Hukum
Nur Hakim
Universitas Jayabaya
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PERLINDUNGAN HUKUM TERHADAP INVESTOR KORBAN DALAM PERJANJIAN  PROMISSORY NOTE PENERBIT YANG TIDAK BERIZIN Faradilla Yulia Youse; Nur Hakim; Roni Pandiangan
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i9.2966

Abstract

This study addresses legal protection for investors regarding promissory note agreements issued by entities lacking valid authorization from Bank Indonesia. While promissory notes serve as finansial instruments to formalizedebt repayment abligations, their existence and validity depend on the issuer’s compliance with regulations issued by the goverment or Bank Indonesia. Relevant legal frameworks include the indonesian civil code ( KUHPerdata), the Indonesia Commercial code ( KUHD) and bank Indonesia Regulation Number 19/9/PBI/2017 concerning the issuance and transaction of commercial paper n the money market. To ensure meaningful serults aligned with the study’s title and research qustions, this research amploys a normative-juridical methood utilizing a statutory approach. Research findings indicate a need to strengthen and refine regulations concerning promissory note, specifically regarding issuance, information disclosure, supervision, and the recorvery of investor losses. Although regulations governing commercial paper a type of promissory not within money market instruments exist, there is a need to evaluate and reform the rules to establish clearer authority for regulators, fund-raising mechanisms, and issuer liabilities, thereby ensuring legal certainty and strengthening legal protections for investors.
KEPASTIAN HUKUM NILAI PEROLEHAN OBJEK PAJAK PAJAK BPHTB (BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN) OLEH PEMERINTAH DAERAH YANG TIDAK SESUAI DENGAN HARGA TRANSAKSI JUAL BELI TANAH DAN BANGUNAN Joko Arisyanto; Wira Franciska; Nur Hakim
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 9 (2026): SINERGI : Jurnal Riset Ilmiah, September 2026 (In Press)
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i9.2977

Abstract

BPHTB is a type of local tax. Law No. 1 of 2022 on Financial Relations Between the Central Government and Local Governments, Article 46(2)(a), stipulates that the acquisition value of a taxable object in a sale and purchase transaction is the transaction price. However, in practice, there is a discrepancy between the transaction value agreed upon by the parties and that determined by the local government. This study analyzes the authority of local governments in determining the acquisition value of BPHTB taxable objects in land and building sales transactions and the legal certainty of the acquisition value of BPHTB taxable objects in such transactions as established by local governments. The theories used in this study are H.D. Stoud’s Theory of Authority and Gustav Radbruch’s Theory of Legal Certainty. The methodology employed in this study is a normative legal research approach supported by interviews—that is, legal research that examines legal norms, legislation, legal principles, and legal concepts, supplemented by interviews. The research approaches employed include statutory, conceptual, case-based, and analytical approaches, with legal data collection conducted by identifying and cataloging positive legal rules, books, journals, and other legal sources. Legal analysis was performed using grammatical interpretation and the method of legal construction by analogy. The research findings indicate that legal certainty in the determination of BPHTB values for land and building sales transactions by local governments has not yet been fully realized. Fairness assessments are not based on a single specific indicator but are conducted comprehensively by considering the condition of the taxable property, its location, land characteristics, and market price trends, thereby resulting in a more objective valuation..
Co-Authors Achmad Fitrian Afad Pratama Usasra Andhika Putera Perdana Efran Dippos M. Sinaga Elida Marbun Faradilla Yulia Youse Heru Herdiman Humaltike Kristine Irwandi Husni Joko Arisyanto Maryano, . Popy Nurjanah Putra Kurniadi Roni Pandiangan Wira Franciska Yuhelson Yuhelson