cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jurnalakta@unissula.ac.id
Editorial Address
Jln. Kaligawe KM. 4, Semarang City, Central Java, Indonesia
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Akta
ISSN : 24069426     EISSN : 25812114     DOI : http://dx.doi.org/10.30659/akta
Core Subject : Social,
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
Arjuna Subject : -
Articles 818 Documents
The Implementation of Determination of Duty on the Acquisition of Land and Building Right (BPHTB) on the Land or Building Sale and Purchase in Pekalongan City Yodha Dhia Hogantara; Umar Ma'ruf
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.v5i3.3236

Abstract

Regional taxes and regional retributions are one of the important sources of regional income to finance the implementation of regional governance. Both taxes and retribution are the source of regional income as mentioned in Law Number 28 year 2009 on Duty of the Acquisition of Land and Building Right (BPHTB). Pekalongan City has been managing Duty of the Acquisition of Land and Building Right since 2012. In the implementation of collecting tax and retribution management in Pekalongan City, it shows that there are still problems cause the target of BPHTB revenue to be hampered in the early years of the transition. This study aimed to find out and to describe the implementation of the determination of payment of duties on the acquisition of land and or building rights (BPHTB) for the sale and purchase of land and or buildings in Pekalongan City.This research used normative juridical approach. The data sources were obtained from primary and secondary data sources. The focus of this research was the implementation of the determination of the payment of duties on the acquisition of land and or building rights (BPHTB) for the sale and purchase of land and or buildings in Pekalongan City.Keywords: Taxes, Regional Taxes; Duty of the Acquisition of Land and Building Right.
Tinjauan Asas Kepastian Hukum, Keadilan, Dan Kemanfaatan Dalam Akta Perjanjian Kawin Yang Di Buat Oleh Notaris Firman Hidayat
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.v4i4.2502

Abstract

Abstrak Perkawinan ialah ikatan lahir batin antara pria dan wanita sebagai suami istri membentuk keluarga yang bahagia dan kekal berdasarkan Ketuhanan Yang Maha Esa. Sebagai antisipasi dari kemungkinan gagalnya perkawinan adalah dengan mengadakan perjanjian perkawinan oleh calon pasangan suami dan istri. Dalam Perjanjian kawin bagi masyarakat Indonesia merupakan hal yang tidak lazim meskipun telah diatur dalam Undang-Undang Perkawinan. Perjanjian perkawinan sebagaimana diatur dalam Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan dan Kompilasi Hukum Islam Inpres Nomor 1 Tahun 1991 dapat dijadikan sebagai sarana hukum untuk melindungi hak dan kewajiban suami istri saat kehidupan perkawinan berlangsung. Perjanjian kawin ini dibuat harus berdasarkan persetujuan bersama dan disahkan oleh pencatat perkawinan,yang idealnya mengandung aspek kepastian hukum, keadilan, dan kemanfaatan Perjanjian kawin yang dibuat tidaklah boleh merugikan pihak ketiga sebagaimana ditentukan dalam Pasal 29 UU No 1 Tahun 1974. Dengan demikian pihak ketiga berkaitan denganhak-hak pihak ketiga mendapat perlindungan secara hukum, hal ini cukup jelas diatur dalam ketentuan tersebut diatas. Sehingga apabila perjanjian kawin tidak memberikan perlindungan hukum sebagaimana ditentukan dalam Pasal 2 ayat (2), maka demi hukum perjanjian kawin tersebut batal.Kata Kunci : Perjanjian Kawin, Pernikahan, KontrakAbstractMarriage is the inner birth bond between man and woman as husband and wife form a happy and eternal family based on the One Godhead. As anticipation of the possibility of failure of marriage is by entering into a marriage agreement by a married couple. In the marriage Agreement for the people of Indonesia is an unusual thing even though it has been regulated in the Law of Marriage. The marriage agreement as regulated in Law Number 1 Year 1974 concerning Marriage and Compilation of Islamic Law Inpres Number 1 Year 1991 can be used as legal means to protect the rights and obligations of husband and wife when marriage life takes place. This marriage agreement shall be made on the basis of mutual consent and endorsed by the marriage recorder, which ideally contains aspects of legal certainty, justice, and benefits. The marriage agreement made shall not harm a third party as provided for in Article 29 of Law No. 1 of 1974. Thus a third party relates with the rights of third parties to be protected by law, this is quite clearly regulated in the provisions mentioned above. Therefore, if the marriage agreement does not provide legal protection as stipulated in Article 2 paragraph (2), then by law the marriage agreement is void.Keywords : Pact, Marriage, Contract, agreement.
Implementation Of The Sale And Purchase Agreement And The Status Of Ownership Of Land Rights At Apartment In Payon Amartha View Of Semarang Riska Fauziana; Rizal Anugrah Bachriar; Anis Mashdurohatun
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.v6i3.5100

Abstract

The study entitled "Implementation of the Sale and Purchase Agreement and the Status of Ownership of Land Rights at Apartment in Payon Amartha View of Semarang" aims to: 1) Understand the process of buying and selling apartments. 2) To know about the status of ownership of land rights of the apartment.Theresearch method in this journal uses a sociological Juridical approach with the specification of the data collection method to Obtain the data that will be used as the thesis of material through an interview with the manager and the marketing of apartment in Payon Amartha View of Semarang, or by observation in the form of roomates surveillance systematically Involved in Obtaining data. Afterwards will be conducted analysis of the data Obtained from various sources.The results of the research indicate that: 1) The process of buying and selling apartments begins with payment of the Booking Fee Followed by the signing of the Temporary Deed of Sale and Purchase (TDSP) as a legitimate and strong evidence that it has made a sale and purchase. 2) The ownership status of the buyer of the apartment is the Strata Title Certificate.Keywords: Sale And Purchase; Ownership Rights To The Apartment.
The Implementation of Making Land Deed Done by Subdistrict Head as The Temporary Land Deed Officials in Bulakamba Subdistrict, Brebes Regency Opy Ropiyah; Kholid Mawardi; 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.v5i3.3253

Abstract

The implementation of Land Registration Services by the Subdistrict Head as Temporary PPAT is referred to PP No 24 year 1997 on land registration, and PP No. 24 year 2016 concerning Land Deed Officials.The purpose of this study was to analyze the making of land deed by the Subdistrict Head in his position and function as Temporary PPAT in Bulakamba District, Brebes Regency, as well as to find out the legal consequences if an error occurred in its implementation.This research is a juridical-empirical approach. Data analysis techniques used qualitative data analysis. The juridical approach was based on a normative approach that analyzed various laws and regulations in the land sector, while the empirical approach is used to analyze normative laws.The results showed that, the temporary PPAT are more likely to only make a sale and purchase deed, because the Subdistrict Head itself is less active, due to busyness with government affairs in his area. The Subdistrict Head, as Temporary PPAT, has not yet installed the nameplate (Article 20 paragraph 2) PP No. 24 year 2016. The delay in submitting the deed and the documents in the land registration process conducted by the temporary PPAT Sub-District Head does not result in the cancellation of the deed that has been made.Suggestions to the Land Office in Brebes Regency is, they should work together with the PPAT Association (IPAT) and must routinely conduct guidance and supervision of the Land Deed Officials (PPAT), especially temporary PPAT in order to minimize mistakes.Keywords: Subdistrict Head, Temporary PPAT, Land Deed
Akibat Hukum Akta Hibah Wasiat Yang Melanggar Hak Mutlak Ahli Waris (Legitieme Portie) Muliana Muliana; Akhmad Khisni
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.v4i4.2520

Abstract

AbstrakKetika seseorang meninggal dunia maka arah dan jalan pikiran kita tentu akan menuju kepada masalah warisan. Untuk itu masyarakat pada umumnya selalu menghendaki adanya suatu peraturan yang menyangkut tentang warisan dan harta peninggalan dari orang yang telah meninggal dunia. Salah satu perbuatan hukum seseorang untuk mengalihkan harta benda miliknya kepada orang lain atas dasar tabarru’(berbuat baik) adalah melalui wasiat. Secara garis besar wasiat adalah tindakan seseorang menyerahkan hak kebendaannya kepada orang lain, yang berlakunya apabila yang berwasiat itu meninggal dunia. Apabila seorang meninggal dunia dan semasa hidupnya berwasiat atas sebagian harta kekayaannya kepada suatu badan atau seseorang maka wasiat itu wajib dilaksanakan sebelum harta peninggalannya dibagi kepada ahli warisnya. Adapun besaran jumlah wasiat yang dapat diberikan tidak boleh lebih dari 1/3 dari seluruh harta yang ditinggalkan. Hal ini bertujuan untuk melindungi ahli waris. Adapun dalam KUHPerdata yang ditekankan adalah jumlah minimal yang harus diterima oleh ahli waris, atau lazim disebut dengan bagian mutlak (legitieme portie). Adapun akibat hukum akta hibah wasiat yang melanggar legitieme portie maka sesuai Pasal 902 KUHPerdata bahwa pelanggaran legitieme portie tidak mengakibatkan hibah wasiat tersebut “batal demi hukum” (nietigheid), melainkan hanya dapat “diminta pembatalannya”.Kata kunci: Akta Wasiat, Legitieme Portie, Akibat Hukum AbstractWhen a person dies then the direction and path of our mind will certainly lead to the problem of inheritance. For that the people in general always want a regulation concerning the inheritance and property of the deceased people who have died. One of the legal actions of a person to transfer his property to others on the basis of tabarru '(doing good) is through a will. Broadly, the will is the act of a person surrendering his material right to another person, whose validity is if the will dies. If a person dies and has a life inheritance of a portion of his property to an agency or person, the will is mandatory before his or her possessions are shared with the heirs. The amount of testament that can be given should not be more than 1/3 of all property left behind. It aims to protect the heirs. Whereas in the Criminal Code that emphasized is the minimum amount to be accepted by the heirs, or commonly called the absolute part (legitieme portie). The legal consequences of the deed of grant certificate in violation of the legitimate portie, according to Article 902 of the Civil Code, that the violation of the portie legitieme does not result in the grant "null and void" (nietigheid), but can only be "requested for cancellation".Keywords: Deed of Acceptance, Legitieme Portie, Legal Effect
Legal Consequences Of Truth Ppat Deed Content, Price Transactions And Date Of Tax Deed After The Enactment Validation In The Boyolali District Istiningsih Istiningsih; Amin Purnawan
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.v6i3.5098

Abstract

The purpose of this study was to identify and analyze: 1) The verification and validation of the contents of the deed tax on PPAT, the price of the transaction and date of the deed PPAT in Boyolali. 2) Obstacles and solutions in the implementation process of verification and validation of tax. 3) The legal consequences of the truth of the PPAT deed, the price of the transaction and date of certificate validation of PPAT following the introduction of the tax in Boyolali.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, methods of analysis with descriptive and qualitative analilis.Results of the research results can be concluded: 1) The verification and validation performed Income Tax Office (KPP) Boyolali while BPHTB conducted by the Department of Revenue Management and Asset Finance (DPPKAD) Boyolali. Validation includes the documents and the truth value of the transaction. Clear relation, the transaction value greatly affects the nominal income tax paid to the state. In making the PPAT AJB have to wait for the process validation and manufacturing of Sale and Purchase Agreements can not be specified price and date of the transaction. 2) Barriers due to the use of the transaction value as the basis for calculating BPHTB This has often led to problems in the field, because it is not uncommon transactions submitted by the taxpayer is not considered suitable by the taxman, so it is not uncommon to tax officials in the process of verification / validation, requesting that the transaction value changed and adapted according to the assessment of tax officials. 3) In making the PPAT deed lists the consequences of the transaction price and the date of the deed made and signed. This problem occurs on the inclusion of the transaction price and the date made after the validation is complete, and the parties have been facing the PPAT in early before the validation is performed. Inclusion of the transaction price and date of the deed at the time the parties may face different from the transaction price and the stairs after the validation process. PPAT in this case makes statements that do not fit can be subjected to verbal warning, written, suspension, dismissal with respect and disrespect.Keywords: Transfer of rights; PPAT; Taxes.
Implementation of Complete Systematic Land Registration Program (PTSL) Based on Government Regulation No. 24 of 1997 on Land Registration in the Subang District Hani Handayani; Rizky Adiyanzah Wicaksono; Amin Purnawan
Jurnal Akta Vol 5, No 4 (2018): December 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.v5i4.3717

Abstract

The purpose of this study are to: 1) to investigate the implementation of Complete Systematic Land Registration Program based on Government Regulation No. 24 of 1997 on Land Registration in Subang district. 2) To know the constraints and solutions implementation of Complete Systematic Land Registration Program based on Government Regulation No. 24 of 1997 on Land Registration in Subang district.In this study the authors use research methods socio-juridical / empirical / non-doctrinal where qualitative approach is a way of analysis of the results of research that produces descriptive data analysis, the data stated by the respondent in writing or orally as well as the real behavior, researched and studied as something related intact on Government Regulation No. 24 of 1997 on Land Registration in Subang district.Based on the results of data analysis concluded that: 1) Implementation of Complete Systematic Land Registration Program based on Government Regulation No. 24 of 1997 on Land Registration in Subang district. Implementation of Complete Systematic Land Registration program in the Subang district earring positive influence on the creation of orderly land, particularly against the rule of law and orderly administration of land, which is indicated by the number of parcels of land have been able certified in the land registration process. This will have an impact on the decrease in the number of land disputes, because residents have proof of land ownership (certificate) and the presence of land records are complete.Keywords: Complete Systematic Land Registration Program, Government Regulation No. 24 of 1997 on Land Registration.
Peran Notaris/PPAT Dalam Pembuatan Akta Pembagian Harta Warisan Terhadap Ahli Waris Yang Berbeda Agama Diah Ragil Kusuma; Arif Hidayat; Munsharif Abdul Chalim
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.v5i1.2537

Abstract

ABSTRAKKewajiban dalam melaksanakan wasiat wajibah itu bersifat Qadhai, disini dapat diartikan bahwa tidak hanya sebagai tanggung jawab seseorang dalam melaksanakan perintah agama, namun wasiat wajibah tersebut dapat dipaksakan apabila ia lalai dalam melaksanakannya karena sudah menyangkut kepentingan umum.Peran notaris dalam membuat akta pembagian harta waris terhadap ahli waris non muslim yakni dengan membuatkan Akta Keterangan Waris yang di dalamnya menjelaskan pemberiannya melalui wasiat wajibah. Demikian pula yang menjadi landasan yuridis atas pemberian wasiat wajibah kepada ahli waris non muslim oleh Putusan Mahkamah Agung RI Nomor: 368 K/AG/1995, tanggal 16 Juli 1998 yang telah menetapkan bahwa seorang anak perempuan yang beragama Nasrani berhak pula mendapat harta warisan pewaris, tidak melalui warisan melainkan melalui wasiat wajibah. Dan besar perolehannya adalah sama dengan bagian seorang anak perempuan, bukan 1/3 dari harta warisan dan bukan pula ¾ bagian dari perolehan anak perempuan pewaris. Selanjutnya Putusan Mahakamah Agung RI Nomor: 51 K/AG/1999, tanggal 29 September 1999 yang telah memberikan pertimbangan: “Menimbang, bahwa namun dengan demikian Mahkamah Agung berpendapat bahwa putusan Pengadilan Tinggi Agama Yogyakarta harus diperbaiki, karena seharusnya Pengadilan Tinggi Agama Yogyakarta memperbaiki amar putusan Pengadilan Agama Yogyakarta mengenai ahli waris non muslim, mereka berhak mendapat warisan melalui wasiat wajibah yang kadar bagiannya sama dengan bagian ahli waris muslim.”Kata Kunci : Notaris, Wasiat Wajibah, Non Muslim.ABSTRACTObligation in carrying out the mandate is Qadhai, here it can be interpreted that not only as a person's responsibility in carrying out religious orders, but the will is compulsory if he neglects in carrying it out because it is related to the public interest.Notary's role in making the deed of dividing the heirs against non-Muslim heirs by making the Deed of Inheritance Statement which in it explains its grant through the mandatory testament. Likewise, the juridical basis for the provision of a mandatory will to non-Muslim heirs by the Supreme Court Decision Number 368 K / AG / 1995, dated July 16, 1998 which has stipulated that a Christian girl is entitled to also get the inheritance, not through inheritance but through a mandatory will. And the gains are equal to the share of a daughter, not 1/3 of the estate and not the part of the acquisition of the daughter of the testator. Furthermore, the Supreme Court Decision Number 51 / K / 1999 dated 29 September 1999 has given consideration: "Considering that, however, the Supreme Court is of the opinion that the decision of the Yogyakarta High Religious Court must be improved, since the Religious High Court of Yogyakarta should have improved the amar the decision of the Religious Court of Yogyakarta concerning the non-Muslim heirs, they are entitled to inheritance through a mandatory testament whose content is equal to that of the Muslim heirs".Keyword : Notary, Mandatory Testament, Non-Muslim.
Peranan Notaris Dalam Pengikatan Agunan Dengan Hak Tanggungan (Studi Kasus Pada KSPPS BMT Bahtera Kota Pekalongan) Muhammad Zaky Mushaffa; Lathifah Hanim
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.v4i1.1558

Abstract

ABSTRAK Penelitian dengan judul ”Peranan Notaris dalam Pengikatan Agunan dengan Hak Tanggungan (Studi Kasus pada Koperasi Simpan Pinjam dan Pembiayaan syariah BMT BAHTERA Kota Pekalongan)” bertujuan untuk mengetahui peranan notaris dalam Pengikatan Agunan dengan Hak Tanggungan benda tak bergerak, hambatan dan solusi dalam pelaksanaan pengikatan hak tanggungan serta akibat hukumnya bila dilakukan tidak di depan notaris.Penelitian ini menggunakan pendekatan Yuridis Empiris, yaitu penelitian hukum dengan cara pendekatan fakta yang ada dengan jalan mengadakan penelitian kemudian dikaji dan ditelaah berdasarkan peraturan perundang- undangan yang terkait sebagai acuan untuk memecahkan masalah.Berdasarkan penelitian yang Peneliti lakukan, menghasilkan pada pokoknya (1) Peran notaris dalam pengikatan agunan benda tak bergerak sangat penting, merujuk pada pasal 15 ayat (1) UUHT yang menentukan bahwa Surat Kuasa Membebankan Hak Tanggungan (SKMHT) wajib dibuat dengan akta notaris atau akta PPAT (2) Hambatan-hambatan yang terjadi dalam proses pengikatan agunan dengan hak tanggungan dapat dipetakan dalam dua tahap yaitu tahap sebelum pengikatan, pada umumnya terkait dengan pemberkasan persyaratan pengikatan seperti dari identitas diri para pihak, obyek jaminan, dan kewenangan bertindak para pihak dan tahap setelah pengikatan, pada umumnya terkait dengan sikap debitur dan proses pengikatan pada Badan Pertanahan Nasional setempat(3) Akibat Hukum Pengikatan Agunan Apabila Tidak Dilakukan Di Hadapan Notaris antara lain: a). perjanjian yang dilakukan kehilangan otentisitasnya sebagaimana tertuang dalam  Pasal 16 ayat (8) UUJN, mengakibatkan akta tersebut tidak dapat didaftarkan, sehingga merugikan para pihak khususnya pihak Koperasi b.Selaku penerima Hak Tanggungan jika pembebanan jaminan Hak Tanggungan dilakukan dibawah tangan maka kreditur tidak mendapat kedudukan yang diutamakan (droit de preference), c. bila terjadi wanprestasi, jaminan tidak dapat langsung dieksekusi, d.pembuktian terhadap akta yang dibuat tersebut tidak berlaku pada pihak ketiga, sehingga penyelesaian yang bisa ditempuh hanya melalui penyelesain secara kekeluargaan, e.dalam hal tertentu, mempengaruhi motivasi anggota pembiayaan untuk memenuhi prestasinya dengan baik. Kata  kunci :  Perjanjian, Notaris, Hak Tanggungan
Juridical Review on Grants of Treasure Together Of Child Due Divorce In Religious/ Islamic Courts of Kendal Bagus Malik Hakim; Akhmad Khisni; Munsharif Abdul Chalim
Jurnal Akta Vol 6, No 4 (2019): December 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.v6i4.7667

Abstract

Divorce in the event, then the entire joint property, the property acquired during the marriage is divided into two parts, namely the upper half of the husband and half to the wife. Kendal Religious Court in deciding the division of joint property, there are in accordance with the provisions of Islamic Law Compilation, is half portion for half of the husband and wife to. But there is also, Kendal Religious Courts decide part of the joint property of the wife is greater, which is part of the joint property to the wife more than in the joint property of the husband. There is also, the Religious Courts Kendal cut off all joint property is granted (given) to his son.The purpose of this research are: 1) To know and understand the implementation of joint property grants to children of divorce in the Religious Kendal. 2) To know and understand the considerations related decision Religious Court judges Kendal in community property donated to the children of divorce. 3) To know and understand the barriers and solutions implementation of joint property grants to children of divorce in the Religious Kendal. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by descriptive analytical method.Kendal Religious Court Decision on the Implementation of the Joint Grant Treasure Kids Due To Divorce Court Kendal Religion is a decision that truly reflects the sense of justice, reflect expediency and legal certainty. Therefore, when the divorced husband and wife agreed to grant the joint property willed to his son, accompanied by a deed of peace. Therefore, the verdict ideal is when it contains elements of Gerechtigekeit (justice), Zweckmassigkeit (benefit), and Rechtssicherheit (rule of law) in proportion.Keywords: Overview of Juridical; Grant; Treasure Together; Divorce.