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Jurnal Akta
Published by Universitas Islam Sultan Agung
ISSN : 24069426     EISSN : 25812114     DOI : http://dx.doi.org/10.30659/akta
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
JURNAL AKTA (eISSN : 2581-2114, pISSN: 2406-9426) is a peer-reviewed journal published by Master Program (S2) Notary, Faculty of Law, Sultan Agung Islmic University. JURNAL AKTA published four times a year in March, June, September and December. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal has been acredited
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Articles 818 Documents
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The Application Of The Principle Of Notary Prudence In Knowing The Applicant By Notary Gerin Prayoga; Jawade Hafidz
Jurnal Akta Vol 6, No 2 (2019): June 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i2.5063

Abstract

Abstract. The purpose of this study was to: 1) To Know and analyze the application of the principle of notary prudence In Knowing the applicant. 2) To Detect and Analyze Effects Of Authentic And Notary Deed Not Applying the Precautionary Principle  In Knowing the applicant. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by the method of description and interpretation.Based on the results of data analysis concluded that: 1) The principle of recognizing User Services as referred to in paragraph (1) at least includes identification of User Services, User Verification Transaction Monitoring Services and User Services. Reporting to the Financial Transaction Analysis and Reporting Center (PPATK) is recommended if it is believed their suspicions of money laundering schemes will be carried out, the registration obligation remains to be done, the registration once for serving. Reporting through the application system GRIPS (Gatahering Report Information Processing System). 2) an authentic deed which turned out later proven to be pecucian money, then it becomes the responsibility of the applicant own. Notaries who do not register GRIPS, will apply sanctions in the form of the temporary closure of access to AHU account on line, and thus access to the system notary Legal Administration (SABH) will be automatically blocked.Keywords: Notary; Precautionary Principle; Protection.
Juridical Review on Asset Management of Land Rights for Roe Building Which Has Run Out Time (Analysis Decision Dispute in PT. Citra Mandiri, Central Java) Hemastuti Arini; Misbakhul Munir; Djauhari Djauhari
Jurnal Akta Vol 5, No 2 (2018): June 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i2.3226

Abstract

In this study will be discussed how the consideration of judges in deciding this case and land management measures HGB assets. This research is an analytical description with normative juridical approach, by studying library materials (literature study) that the data used is secondary data, which includes the primary legal materials, secondary, and tertiary.  The judges consider that the vulnerable period from 2009 to 2016 the land was returned to state control because certificate of HGB have expired in 2009 and was not renewed due to the occurrence of the land dispute. So PT CMJT and occupants of the home office, the same is not so entitled to the house. But in 2015, PT CMJT has committed an unlawful act that is with noticeboards statement of ownership and forcible emptying of the occupants of the house. Then the judges ruled on compensation of 100 million rupiah to PT CMJT the residents were harmed. This can be avoided if the PT CMJT have a good asset management can be done through asset management, namely certification, storage, security,Keywords: Asset Management; Regional Enterprise; Land Broking.
Peran Badan Pengelolaan Pendapatan Daerah Dan Pejabat Pembuat Akta Tanah Terhadap Wajib Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan Yang Kurang Bayar Didalam Pembayaran Pajak Harits Manggala Tama
Jurnal Akta Vol 4, No 4 (2017): December 2017
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i4.2493

Abstract

ABSTRAKPajak merupakan salah satu sumber pendapatan asli daerah yang memiliki peran didalam peningkatan pendapatan daerah. Pajak daerah dibedakan menjadi pajak daerah propinsi dan pajak daerah kabupaten/kota. Bea Perolehan Hak atas Tanah dan Bangunan salah satu pajak daerah yang pemungutannya menggunakan self assesment system. salah satu permasalahan didalam pemungutan pajak daerah adalah kurang atau tidak bayarnya wajib pajak. Pejabat Pembuat Akta Tanah hanya dapat membuat akta tentang peralihan hak atas tanah apabila pajak Bea Perolehan Hak atas Tanah dan Bangunan telah dibayarkan oleh wajib pajak. Pejabat Pembuat Akta Tanah juga memiliki peran didalam pembetulan pajak apabila wajib pajak kurang bayar didalam penyetorannya. Wajib pajak dan pejabat yang bersangkutan dapat dikenakan sanksi apabila tidak melakukan kewajibannya sesuai dengan peraturan yang ada.Kata kunci : Pajak, Pajak Daerah, PPAT, Wajib Pajak, BPHTBABSTRACTTax is one source of local revenue that has a role in increasing local revenue. Regional taxes are divided into provincial and district / municipal taxes. Acquisition of Land and Building Rights of one of the local taxes that collected using self essesment system. one of the problems in the local tax collection is the lack or non-payment of the taxpayer. The Land Deed Officer may only make a deed on the transfer of landrights if the Tax on Acquisition of Land and Building Rights has been paid by the taxpayer. The Land Deed Authority also has a role in tax correction if the underpayment taxpayer is in remittance. The taxpayer and the respective official may be liable to sanctions if they do not perform their obligations in accordance with existing regulations.Keywords: Taxes, Local Taxes, Land Acquisition Officials, Taxpayers, Land Acquisition Duties and Buildings
Juridical Study of Application of Land Based Grants for Children under Age (Minors) In Purwokerto City Kusdyastuti Pratiwi; Boma Wira Gumilar; Akhmad Khisni
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5089

Abstract

The purpose of this study was to identify and analyze: 1) Implementation of Land Rights Application Based Grants for Children Under Age in Purwokerto. 2) Barriers to Land Rights Application Process. 3) solution or an attempt to overcome barriers that arise in the Land Rights Application Process Based Grants for Children Under Age in Purwokerto.The approach method in this research is juridical empirical research that emphasizes the behavior of individuals or communities in connection with the law. The data used are primary and secondary data obtained through interviews and literature, while the method of data analysis was done with descriptive and qualitative analysis.Results of the research can be concluded: 1) Implementation of Land Rights Application Based Grants for Children Under Age in Purwokerto are filing a trust, do grant agreement, made a grant deed in front of PPAT. To get the grant deed, PPAT Purwokerto provide the terms of a document that must be completed. Furthermore PPAT within a period of seven (7) days after the grant deed signed certificates are required to submit the following relevant documents to the Land Office to be registered switchover rights. 2) Barriers experienced from the Land Deed Official (PPAT) is data required SVTO not exist, it can happen PPAT delay the process to wait until the publication of SPPT of the UN office. In the Land Office, Officers from the land office convoluted in keterangannnya. The resistance of the people or the Applicant is the difficulty in the process of application for registration which is due to a lack of public knowledge about the registration of land. 3) The solution or an attempt to overcome barriers that are PPAT could short SVTO asked for a letter to the UN office, to the Land Office can provide public education related to easy and the importance of land registration. For the public to be more active in seeking information about the application process transition of land rights.Keywords: Grant; Children under Age; Certificate of Land.
Responsibility of Notary in The Making of Agreement Which Impacted to The Credit Loss in Bank Mega Branch of Kudus Totok Sujatmiko; Malik AL-Ghazali; Munsharif Abdul Chalim
Jurnal Akta Vol 5, No 3 (2018): September 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i3.3244

Abstract

Notaries are defenders of truth and justice so that law enforcement officials must carry out in good faith and sincerity, so that the legal profession is an honorable and noble profession (officium nobile). The number of notaries make increasingly tight competition between the notary and the notary sometimes make less cautious in their profession. The paper concludes that the Notary responsible for what was witnessed, which is seen, heard and done by notaries as public officials in the run position. Notaries are not responsible if any proofs and documents that are not true of the applicant.Keywords: Notaries; Agreements; Identity.
Tinjauan Pelaksanaan Eksekutorial Terhadap Sertipikat Hak Tanggungan (SHT) Dalam Perjanjian Kredit Pada PT Bank Perkreditan Rakyat Sinar Mitra Sejahtera Semarang Wahyuning Ajimat
Jurnal Akta Vol 4, No 4 (2017): December 2017
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i4.2509

Abstract

ABSTRAKKeberadaan Tanah sebagai jaminan dalam sistem hukum di Indonesia sudah disempurnakan dalam Undang Undang Hak Tanggungan (UUHT), yang sejak tanggal 9 April 1996 telah diundangkan yaitu Undang-Undang Nomor 4 Tahun 1996 Tentang Hak Tanggungan Atas Tanah Beserta Benda-Benda Yang Berkaitan Dengan Tanah. UUHT member kemudahan bagi para kreditur pemegang Hak Tanggungan manakala debitur cidera janji, berdasar pasal 20 ayat (1) huruf a dan b UUHT eksekusi atas benda jaminan hak tanggungan dapat ditempuh melalui 3 (tiga) cara yaitu: Parate executie, Title executorial, Penjualan sukarela.Permasalahan yang diangkat dalam penelitian ini adalah Bagaimana pelaksanaan eksekutorial terhadap Sertipikat Hak Tanggungan (SHT) Dalam Perjanjian Kredit Pada Bank Perkreditan Rakyat Sinar Mitra Sejahtera Semarang?Kedua, hambatan-hambatan dalam pelaksanaan eksekutorial dan ketiga Bagiamana kedudukan debitur dan kreditur?Metode pendekatan yang digunakan dalam penelitian ini adalah metode pendekatan Yuridis Empiris.Hasil pembahasan permasalahan adalah bahwa cara untuk melaksanakan kekuatan eksekutorial yang dimiliki oleh sertifikat Hak Tanggungan dilakukan melalui dua cara yaitu eksekusi langsung yang didasarkan pada ketentuan Pasal 6 Undang-Undang Hak Tanggungan dan eksekusi melalui titel eksekutorial yang diatur dalam Pasal 20 ayat (1) Undang-Undang Hak Tanggungan. Hambatan yang ditemukan pada proses eksekusi hak tanggungan antara lain perlawanan pihak tereksekusi melalui gugatan perdata, perlawanan pihak tereksekusi melalui pelaporan ke kepolisian, perlawanan pihak ketiga melalui akta pengakuan hutang, dan pengerahan masa untuk mempertahankan objek lelang/ objek hak tanggungan.Kata Kunci : eksekusi, hak tanggungan, jaminan ABSTRACTThe existence of the Land as a guarantee in the legal system in Indonesia has been perfected in the Law on the Rights of Insurance (UUHT), which since April 9, 1996 has been enacted namely Law No. 4 of 1996 on the Rights of the Count of Land and Materials Related to the Land. UUHT facilitates the creditors holding the Guarantee Rights when the debtor breaches the promise, based on Article 20 paragraph (1) a and b UUHT execution of the guarantee of mortgage can be done through 3 (three) ways: Parate executie, Title executorial, Voluntary Sales .The problem raised in this research is how the execution executor against the Certificate of Mortgage Rights (SHT) in Credit Agreement at Rural Bank of Sinar Mitra Sejahtera Semarang Secondly, the obstacles in executive and third execution What is the position of the debtor and the creditor?The approach method used in this research is Juridical Empirical approach method.The result of the discussion of the problem is that the way to implement the execution power owned by the Certificate of Mortgage right is done through two ways: direct execution based on the provisions of Article 6 of the Mortgage Rights Act and execution through eksekutorial title as regulated in Article 20 paragraph (1) Invite Mortgage Rights. Obstacles found in the execution process of mortgages include the resistance of the executed parties through civil suits, the resistance of the executed party through reporting to the police, the resistance of the third party through the deed of debt recognition, and the mobilization of the period to defend the object of the auction / object of mortgage.Keywords: execution, mortgage, security
The Judicial Review Of Deed Creation And Validation Process Of Limited Liability Company On Ahu-Online Application System Antonia Irawan; Fakhrul Wildan; Setyawati Setyawati
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5104

Abstract

The purpose of this study are to: 1) To Detect and deploy Analyzing the Accuracy and Validation Process Limited liability company Incorporation in AHU-Online system. 2) To Know and Analyzing Barriers happened and find solutions to overcome barriers Proper case Barriers to AHU-Online System in the Process of Approval of a limited liability company (PT). The data used in this research is secondary data, which includes Legal Materials Primary, Secondary and Materials Legal Materials Tertiary Law to support the assessment which is then analyzed by Empirical Juridical approaches do with the fact that there in Practice In the field. This approach is also known by the Sociological approach made directly to the field.From the results of data analysis concluded that: 1) Accuracy and Validation Implementation in the Process of Establishment of a Limited liability company in AHU-Online system, according to the provisions of Article 9 UUPT that in order to obtain a Ministerial Decree on Approval of the Company Law Board, submitted through Online by Electronic AHU to the Minister. 2) Obstacles and Solutions in case the system is AHU-Online in the Process Ratification of a limited liability company, if it is proven the person doing the transaction was not competent law to conduct a transaction and a violation of the requirements of a particular case, and Abuse Terms of a For Halal, the Treaty of Establishment of Company can be canceled. In case of violation of the contents of the Agreement Establishing a company, it can do some act of law. If arises a problem of law and based on the Article 16 Paragraph (1) of Act No. 48 Of 2009 concerning Judicial Authority, that the court may not refuse to Check, Passing and Terminate and Judges shall Digging, Following and Understanding the Values of Law and Sense of Justice living in the community.Keywords: Judicial Review; Limited Liability Company; AHU-Online.
Substitute Public Notary Accountability Process The Negligent In Agreement (Case Study In Semarang) Angga Wisnu Firmansyah; Maryanto Maryanto
Jurnal Akta Vol 5, No 3 (2018): September 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i3.3262

Abstract

Notary is within the meaning of the Act No. 30 of 2004 concerning Notary in Article 1 is mentioned sense Public notary officials who are authorized to make an authentic agreement and other authorities referred to in this Act. But not forever Notaries can continue to work, in this case, a notary can appoint a replacement to run the temporary Notary and his task. Substitute Notary has the same authority to the notary replaces. With their equality between the legal position with the Substitute Public Notary, then there are no doubts anymore that the agreement made by Notary Substitutes have the same legal force by agreement of Notary. This study is a socio-juridical, then studied at first is by using secondary data library materials and then proceed with research on primary data obtained from the field by taking into account the applicable legal norms connected with the facts found from the study.Keywords: Authority; Notary; the Notary Substitute Responsibility.
Peran Pejabat Pembuat Akta Tanah (PPAT) Dalam Membuat Akta Jual Beli Tanah Menggunakan Cek/Bilyet Giro Sebagai Alat Pembayaran Slamet Khudhori; Umar Ma’ruf
Jurnal Akta Vol 5, No 1 (2018): March 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i1.2527

Abstract

ABSTRAK Penelitian tentang “Peran Pejabat Pembuat Akta Tanah (PPAT) Dalam Membuat Akta Jual Beli Tanah Menggunakan Cek/Bilyet Giro Sebagai Alat Pembayaran” bertujuan untuk menganalisis peran PPAT dalam membuat akta jual beli tanah menggunakan cek/bilyet giro sebagai alat pembayaran, hambatan serta cara mengatasinya.Peran PPAT dalam membuat akta jual beli tanah menggunakan cek/Bilyet Giro sebagai alat pembayaran yaitu mengupayakan proses perjanjian jual beli tanah dapat berjalan lancar dari terjadinya kesepakatan pengikatan jual beli hingga terjadinya serah terima barang berupa tanah melalui serah terima akta pengikatan jual beli. Hal ini mengingat jual beli menggunakan cek/Bilyet Giro sebagai alat pembayaran tidak dilakukan pembayaran pada waktu dilakukannya perjanjian pengikatan jual beli, namun terdapat tenggang waktu pembayaran sesuai dengan masa aktif dan jatuh tempo pembayaran cek/Bilyet Giro.Hambatan yang dihadapi PPAT dalam membuat akta jual beli tanah menggunakan cek/Bilyet Giro sebagai alat pembayaran yaitu cek/Bilyet Giro sebagai alat pembayaran mempunyai waktu efektif dan jatuh tempo dalam pembayaranya sehingga pembyaran harga tanah tidak dapat dilakukan seketika saat dilakukannya pembuatan akta jual beli. Walaupun kesepakatan mengenai harga dan kondisi tanah yang dijualbelikan telah disepakati yang menandakan jual beli telah terjadi namun penyeraham tanah sebagai benda tidak bergerak melalui penyerahan sertipikat dan akta jual beli tidak dapat segera dilakukan sebelum dilunasinya harga tanah. Untuk mengatasinya dilakukan penempatan sememtara sertipikat dan akta jualbelinya hingga dilunasinya pembayaran harga tanah yang telah disepakati.Kata Kunci : PPAT, Jual Beli, Cek/Bilyet GiroABSTRACTResearch on "The Role of Official Deed Officer (PPAT) In Creating a Deed of Sale and Purchase of Land Using Check / Bilyet Giro as Payment Instrument" aims to analyze the role of PPAT in making the deed of buying and selling land using check / bilyet giro as a means of payment, obstacles and how to cope .The role of PPAT in making the deed of buying and selling land using check / Bilyet Giro as a means of payment is to pursue the process of land purchase agreement can run smoothly from the agreement of binding of sale and purchase until the handover of goods in the form of land through the handover of the deed of buying and selling binding. This is because buying and selling using check / Bilyet Giro as payment instrument is not made at the time of the sale and purchase agreement, but there is a grace period of payment in accordance with the active period and payment due check / Bilyet Giro.The obstacles faced by PPAT in making the deed of buying and selling of land using check / Bilyet Giro as a means of payment is check / Bilyet Giro as a means of payment has effective time and maturity in payment so that the price of land can not be done instantly when making the deed of sale and purchase. Although the agreement on the price and condition of the land sold has been agreed which indicates the sale and purchase has occurred but the submission of land as immovable property through the delivery of certificate and the deed of sale and purchase can not be done immediately before the settlement of land price. To overcome this done the placement sememtara certificate and the deed of sale until the payment of land payment has been agreed.Keywords: PPAT, Sale and Purchase, Check / Bilyet Giro
Pelaksanaan Penyelesaian Kredit Macet Yang Diikat Dengan Hak Tanggungan Di PT Bank Tabungan Pensiunan Nasional Mitra Usaha Rakyat Cabang Tegal Gilang Bayuaji; Sukarmi Sukarmi
Jurnal Akta Vol 4, No 1 (2017)
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v4i1.1534

Abstract

Salah satu ciri Hak Tanggungan yang kuat adalah mudah dan pasti dalam pelaksanaan eksekusinya, jika debitur cidera janji. Hal tersebut diwujudkan dengan disediakannya cara-cara pelaksanaan eksekusi yang lebih mudah daripada melalui gugatan seperti perkara perdata biasa. Namun dalam prakteknya banyak terdapat hambatan-hambatan dalam pelaksanaan dari hak eksekutorial yang terdapat pada Hak Tanggungan.  Dengan adanya bantahan tersebut maka pihak kreditur yang piutangnya telah dijamin dengan Hak Tanggungan, tertunda dalam melaksanakan hak sesuai peraturan tentang Hak Tanggungan yaitu hak eksekutorial. Dalam penelitian ini akan dibahas tentang kekuatan eksekutorial dari sertipikat Hak Tanggungan dalam pemenuhan hak-hak para pihak yang terikat dalam jaminan dengan Hak Tanggungan serta prosedur dan kekuatan eksekutorial dari sertipikat Hak Tanggungan dalam pemenuhan hak-hak para pihak sudah terpenuhi dalam proses Eksekusi Hak Tanggungan.Penelitian ini bersifat deskriptif analitis dengan pendekatan yuridis normatif, data diperoleh, melalui penelitian kepustakaan dan penelitian lapangan sebagai penguat. Selanjutnya data dianalisis secara kualitatif.Dari hasil penelitian ini disimpulkan, Undang-Undang Hak Tanggungan telah memberikan kekuatan eksekutorial yang besar kepada sertifikat Hak Tanggungan, yaitu dengan dicantumkannya irah-irah yang berbunyi “Demi Keadilan Berdasarkan Ketuhanan Yang Maha Esa”, sehingga kedudukan dari sertifikat Hak Tanggungan sama dengan Putusan Pengadilan yang telah memperoleh kekuatan hukum tetap.Adapun cara untuk melaksanakan kekuatan eksekutorial yang dimiliki oleh sertifikat Hak Tanggungan dilakukan melalui dua cara yaitu eksekusi langsung yang didasarkan pada ketentuan Pasal 6 Undang-Undang Hak Tanggungan dan eksekusi melalui titel eksekutorial yang diatur dalam pasal 20 ayat (1) Undang-Undang Hak Tanggungan dan kekuatan eksekutorial yang dimiliki oleh Hak Tanggungan telah dijalankan sesuai dengan aturan eksekusi Hak Tanggungan yang diatur dalam Undang- Undang Hak Tanggungan. Sehingga pemenuhan hak-hak para pihak juga terlaksana dengan baik. Kata kunci: perjanjian, kredit dan eksekusi jaminan

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