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DETERMINATION OF PAYMENT OF TAX OBJECTS IN THE DEED OF LEASE AGREEMENT FOR THE MANAGEMENT OF TOURISM OBJECTS MADE BY A NOTARY Rizqy Miftahul Huda; Rahmatul Hidayati; Ahmad Siboy
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7449

This study examines the determination of tax obligations in lease agreements for the management of tourism objects, focusing on the Cooperation Agreement for the Utilization of the Pantai Bentar Tourism Object. The research aims to analyze the legal regulation of tax object payment, the legal consequences of the absence of taxation clauses, and the notary’s responsibility when the deed does not clearly stipulate the parties’ rights and obligations. This study employs a normative juridical method using statutory and conceptual approaches, with legal materials collected through library and document research on regional asset management, taxation, and notarial law. The findings indicate that although the agreement formally fulfills the requirements of Article 1320 of the Indonesian Civil Code, it substantively fails to comply with mandatory legal norms due to the absence of taxation clauses and clear allocation of rights and obligations. This omission violates prevailing fiscal regulations and may cause legal uncertainty and potential regional financial losses. The study concludes that notaries bear professional and administrative responsibility to ensure that authentic deeds comply with mandatory public law provisions to guarantee legal certainty in regional asset management.

OBLIGATIONS OF LAND RIGHTS HOLDERS TO MANAGE THEIR OWN AGRICULTURAL LAND Suhartono Suhartono; Rahmatul Hidayati; Ahmad Siboy
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7450

Agricultural land is a strategic asset in national development because it plays a direct role in maintaining food security and community welfare. However, the process of urbanization, industrialization, and weak legal supervision has led to massive land conversion and an increase in absentee land ownership practices (guntai). Landowners who do not manage their land directly cause a lot of land to become unproductive, illegally transferred, or used as an object of price speculation. This condition causes inequality in land distribution and hinders the goal of agrarian reform as mandated by the UUPA. Therefore, this study examines in depth the "Obligations of Land Rights Holders to Manage Their Own Agricultural Land", focusing on how the normative regulation of these obligations and the legal consequences for rights holders who do not implement them. This study formulates two main research questions: how the obligation of land rights holders to cultivate their own agricultural land is regulated in Indonesian legislation, and what the legal consequences are for those who fail to fulfill this obligation. The research employs a normative juridical method with statutory and conceptual approaches. The legal materials used include primary sources such as the 1945 Constitution, the Basic Agrarian Law, Government Regulation No. 224 of 1961, Law No. 41 of 2009, Government Regulation No. 20 of 2021, and other related regulations, as well as secondary sources consisting of literature and academic journals, and tertiary legal materials. The results of the study show that the obligation of the right holder to manage agricultural land itself is a manifestation of the principle of the social function of land as stipulated in Article 6 of the UUPA. The provisions regarding the prohibition of absentee land ownership are affirmed in Government Regulation No. 224 of 1961, which requires agricultural land to be managed directly by its owners in order to prevent land concentration, speculative practices, and the occurrence of abandoned land. This obligation is also strengthened through the policy of protecting sustainable food agricultural land. Right holders who do not manage their land can be subject to various legal consequences, such as: control and takeover as abandoned land, reduction or revocation of land rights, and redistribution to other parties through the land reform program. Thus, the obligation to manage agricultural land itself is not only an administrative norm, but an important instrument to achieve agrarian justice and ensure the sustainability of national food security.

NOTARY AUTHORITY IN MAKING DEEDS ON LAND ACQUISITION FOR ROAD WIDENING BY THE MINISTRY OF PUBLIC WORKS AND PUBLIC HOUSING Ahmad Firdan Badawy; Budi Parmono; Rahmatul Hidayati
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7451

This study aims to analyze the authority of Notaries in drafting deeds of land rights release in land acquisition for road widening conducted by the Ministry of Public Works and Housing (PUPR), as well as to examine the legal consequences of land acquisition carried out without a Notarial deed. The research employs a normative legal research method using a statutory approach and a conceptual approach. Legal materials consist of primary legal sources in the form of relevant laws and regulations, secondary legal materials including legal doctrines and previous studies, and tertiary legal materials as supporting references. The data are analyzed qualitatively through legal reasoning to assess normative consistency and the scope of legal authority in land acquisition practices. The findings indicate that Notaries possess juridical authority to draft authentic deeds related to the release of land rights based on the Law on the Notarial Office; however, such authority is not mandatory within the legal framework governing land acquisition for public purposes. Land acquisition conducted without a Notarial deed remains administratively valid if procedural requirements are fulfilled, yet it may weaken evidentiary strength and increase the risk of future legal disputes.

REFORMULATION OF NOTARY PROTOCOL ARCHIVE STORAGE ARRANGEMENTS IN DIGITAL FORM Risqi Kurniawan; Rahmatul Hidayati
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7452

The rapid advancement of information and communication technology has significantly transformed various aspects of human activity, including the notarial profession. As a public official authorized to create authentic deeds, a notary is also responsible for maintaining the notarial protocol as legal evidence of every deed executed. However, the current archival system for notarial protocols in Indonesia remains largely manual and paper-based, leading to several challenges such as limited storage capacity, vulnerability to physical deterioration, and inefficiency in reporting and supervision processes. These conditions demonstrate the urgent need for reformulating the regulatory framework governing the storage of notarial protocols to align with digital transformation and the demands of modern legal administration. This study aims to comprehensively analyze the existing regulations on notarial protocol storage, evaluate the opportunities and challenges of digital archiving, and propose an appropriate reformulation aligned with Indonesia’s positive legal principles. The research employs a normative legal method using statutory and conceptual approaches. Primary legal materials include the Law on Notary Office (UUJN), the Electronic Information and Transactions Law (UU ITE). Secondary materials consist of literature, academic journals, and related research that support theoretical and practical analysis. The findings reveal that the current regulatory framework under the UUJN remains conventional and does not explicitly accommodate digital storage mechanisms. The digitalization of notarial protocols offers several advantages, such as efficient use of storage space, enhanced accessibility, faster reporting, and transparent supervision by the Notary Supervisory Council. Nevertheless, it also presents challenges, including data breach risks, authenticity verification issues, and unequal digital infrastructure across regions. To address these issues, this study recommends an integrative reformulation of the UUJN, UU ITE. Such reformulation should establish clear technical standards for digital storage, electronic supervision mechanisms, and strong data security through certified electronic signatures and national encryption systems. The implementation of these measures is expected to foster a modern, secure, and accountable notarial archival system that guarantees legal certainty and protection for society in the digital era.

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