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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
Arjuna Subject : -
Articles 818 Documents
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Independence of the General Election Commission and Election Supervisory Board for Democratic Elections Ridwan Syaidi
JURNAL AKTA Vol 11, No 2 (2024): June 2024
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.v11i2.36375

Abstract

The Constitution explicitly states that to achieve the national ideals and objectives, General Elections need to be held to elect members of the People's Representative Council, members of the Regional Representative Council, the President and Vice President, and to elect members of the Regional People's Representative Council, as a means of realizing the sovereignty of the people and producing representatives of the people and a democratic state government based on Pancasila and the 1945 Constitution of the Republic of Indonesia. The organizers of elections, as regulated in Law Number 7 of 2017 concerning General Elections, are stated to be the Election Commission, the Election Supervisory Body, and the Council of Election Organizer Honor as a unified function of Election Organization. Doubts about the independence of the general election commission continue to be questioned by parties who dislike the results obtained; political narratives and cheating issues are always attached to the general election commission. The purpose of this study is to determine the role of the General Election Commission as the organizer of elections in creating a Just and Fair Election (Direct, Free, and Secret). And how the role of the Election Supervisory Board in carrying out Supervision and Implementation of laws. This study uses a descriptive quantitative approach, where data is based on survey results, document reviews, and observations. The results showed that the competence and independence of the General Election Organizers significantly influence the success of the election stages.
Strengthening the Indonesian Notaries’ Authority in Legalizing Apostille Documents Ali Abdullah
JURNAL AKTA Vol 11, No 2 (2024): June 2024
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.v11i2.34979

Abstract

As public officials, notaries are given the authority to make authentic deeds and legalize documents signed in the presence of a notary. The Minister of Law and Human Rights Regulation, No. 6 of 2022 Article 2, Paragraph 3, Letter d states that one of the recognized convention state documents is a document issued by a notary. The research applied a normative juridical method. This research links the authority of notaries as public officials in the Apostille legalization service process following the enactment of the Apostille Convention in Indonesia in October 2021. The study reveals the government policy of legalizing Apostille documents by notaries. The results show that notaries, as public officials, have the authority to carry out legalization. Still, after the Apostille Convention enactment, the law regulates explicitly Apostille. Still, it does not explain the legalization process by a notary to obtain an apostille certificate. Hence, the study concludes that no regulation regarding the legalizing of apostille documents by a notary brings implications for the notary’s role in obtaining legal protection and certainty.
Implementation of Corporate Responsibility Theories Related to The Difference in Criminal and Civil Responsibility Between Corporation and Corporate Officer Devina Puspita Sari; Sri Ismawati; Siti Rohani; Mega Fitri Hertini; Angga Prihatin
JURNAL AKTA Vol 10, No 4 (2023): December 2023
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.v10i4.35139

Abstract

Corporations can be charged with criminal and civil responsibility based on corporate responsibility theories. Corporate criminal responsibility must be differentiated from the corporate officer responsibility, it’s not the same concept in civil law perspective. Corporate responsibility theories, and its implementation in court decision that talk about criminal dan civil corporate responsibility are the subject of this article. The discussion regarding implementation in criminal law perspective is based on the withdrawal of corporate criminal responsibility for the mistakes of corporate officer, even though the corporation was not prosecuted in court, on the other side, in civil law perspective, corporation can imposed based on the fault of their corporate officer even their worker by vicarious liability theory. Research was carried out using a statutory approach, a conceptual approach and a case approach. The case studies are Court Decision Nr. 20/Pdt.G/2018/PN.Jkt.Ut and Nr. 34/Pid.Sus/2019/PN.SDA. The analysis carried out that the corporate responsibility theory used in imposing criminal responsibility on a corporation can be seen in the law that regulates related criminal acts. A distinction must be made between criminal responsibility carried out by corporation and corporate officer. However, in civil law perspective, corporation can imposed based on the fault of their corporate officer even their worker by vicarious liability theory.
The Modern Technology Legal Certainty on Electronic Certificates of Land Firdo Lingga; Lusiana Andhirawati
JURNAL AKTA Vol 11, No 1 (2024): March 2024
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.v11i1.37053

Abstract

In fact, often these physical land certificates are easily duplicated. This of course makes the owner of the land certificate suffer losses. This research aims to examine and analyze legal certainty for electronic land certificates as proof of ownership of land rights in Indonesia; and to review and analyze the legal protection of data on electronic land certificate ownership rights. The approach method used in this study is a normative legal approach. The results of the study show that: (1) Legal certainty of land certificates in the form of electronic documents can be categorized as electronic evidence which has the same evidentiary power as written/written evidence made on paper and the printout as a form of valid proof. (2) Legal protection that can be given to electronic land certificate ownership data consists of: a) Preventive legal protection in the form of guaranteed fulfillment of personal data protection by requiring Electronic System Operators in this case the National Land Agency (BPN) to maintain the confidentiality of public personal data and safeguard it so that there is no leakage.
The Falsification of Land Sale and Purchase Deed Date by Land Deed Making Officer in Yogyakarta Damayanti, Salsabila Prajna
JURNAL AKTA Vol 11, No 2 (2024): June 2024
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.v11i2.36640

Abstract

This research describes the responsibility of the Land Deed Making Officer (PPAT) and the legal protection for the parties for the forgery of the sale and purchase deed made by PPAT by postponing the date of the deed. The forgery is done to make it appear as if it does not require a court order and the approval of the guardian. In the execution of the deed, there is interference from the buyer who has bad faith by forcing the seller to sign the deed of sale and purchase first before the payment is fully paid. The type of research used is Doctrinal. The result of the analysis of this research is that PPATs who are negligent in carrying out their obligations in making deeds resulting in losses for the parties can be subject to civil suits for losses as legal protection for the parties whose names are listed in the deed. In addition, PPAT is also subject to criminal sanctions for violations of Article 263 of the Criminal Code and administrative sanctions regulated in Article 13 paragraph (1) Permen ATR/KBPN Number 2 of 2018, Article 39 paragraph (1) letter c of PP 24/1997, and Article 3 of the IPPAT Code of Ethics.
The Concept of Justice in the Distribution of Inheritance from the Perspective of Islamic Legal Philosophy Fatimah Zahara; Syahrini Harahap
JURNAL AKTA Vol 10, No 1 (2023): March 2023
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.v10i1.34012

Abstract

This paper aims to explain the concept of justice in inheritance law from an Islamic perspective. The first knowledge that was lost among Muslims was the knowledge of inheritance, as conveyed by the Prophet Muhammad PBUH. Not only that, there is an attempt to undermine the order of inheritance law in Islam. In the Quran, it is explained that the distribution of inheritance property has 2 provisions, namely mitslu hadzl al-untsayain (two to one) and furudhul al-muqaddarah with numbers 1/2, 1/3, 1/4, 1/6, 1/8, 2/3, this provision is part of the principle of justice. In Islamic legal philosophy, the concept of justice is formulated in maqashid al-syari'ah formulated by al-Syatibi, that the law based on justice is determined by maslahat which is divided into three, namely dharuriyyat, hajiyyat, and tahsiniyyat. This indicates that Islam is very concerned with the issue of justice. The conception of justice will continue to develop in line with social development.  This type of research is library research, which is a research that focuses on literature by analyzing the content of some literature related to research from both primary and secondary sources. Then analyze how the concept of justice in the distribution of inheritance from the perspective of Islamic legal philosophy. The result of the discussion is that the meaning of justice in Islamic inheritance law must follow the provisions of Allah swt. not equal distribution. Behind the distribution of inheritance in Islam contains justice that is universal in terms of theology, economics, social, and economic.
Independence of Female Judges in the Perspective of Islamic Law Gema Rahmadani; Muhammad Faisal
JURNAL AKTA Vol 11, No 1 (2024): March 2024
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.v11i1.34515

Abstract

The purpose of this article is to provide the public with an overview of the independence of female judges as bearers of judicial power. Under positive law, gender does not matter, so both men and women can become judges. This is in contrast to scholars who have concluded that women's lack of intelligence makes their testimony half as valuable as that of men. Women cannot hold judicial positions because they are mentally weak. This is because the job requires impeccable reasoning. The judiciary is the legal vehicle through which judges carry out their duties to hear and decide cases submitted to them in a manner that is free from the interference or influence of other institutions of power. On the side of the executive or legislative bodies. Situations vary depending on your opinion. This article uses a normative type of research, and the provisions of the findings of this study indicate that although Indonesian society is famous for its very high normative approach to religion, judges who decide cases in Indonesia still have a sense of justice in society. Obedient to religious norms.
Regulations of Buyer's Tax Imposition before Transfer of Land Rights Sulistyowati Sulistyowati; Devarita Devarita; Dewi Nadya Maharani
JURNAL AKTA Vol 10, No 4 (2023): December 2023
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.v10i4.35866

Abstract

Taxes have a crucial role as a source of state revenue, including in Indonesia. The principle of fairness in tax collection includes horizontal, vertical, and geographical aspects. Seller Tax and Land and Building Rights Acquisition Duty (BPHTB) are essential in transferring land rights. Final Income Tax stipulates that Seller Tax must be paid before the Deed of Sale and Purchase (AJB), while the buyer is responsible for BPHTB. The problem arises when new regulations, such as Government Regulation Number 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies, require buyers to pay taxes on the sale and purchase binding agreement (PPJB) before AJB. This goes against the principle of ownership and can present difficulties for buyers. This research uses qualitative methods with a normative approach. The results include an analysis of regulations and public opinion, focusing on the differences between PPJB and AJB and their impact on tax liabilities. Public awareness of BPHTB's tax obligations is a significant issue, with regulation changes making it challenging to understand and implement. Data is obtained through primary, secondary, and tertiary sources, including legal documents and online news.
Application of The Ultimum Remedium Principle in Tax Criminal Actions: A Juridical Study Hendri Hendri
JURNAL AKTA Vol 11, No 2 (2024): June 2024
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.v11i2.37130

Abstract

This research aims to analyze the application of the ultimum remedium principle in tax criminal actions in Indonesia. The ultimum remedium principle is a legal principle that states that criminal punishment is the last resort in law enforcement. This principle is relevant in the context of tax offenses because the main purpose of tax law is to increase tax compliance and collect state revenue, not to punish taxpayers. This research employs a normative research method with a doctrinal legal approach. Research data is obtained from a study of literature and regulations related to tax offenses. The research findings indicate that the ultimum remedium principle has been implemented in Indonesian tax criminal law. This is evident from the provisions regulating administrative sanctions and criminal tax sanctions. Administrative sanctions are lighter than criminal sanctions and must be applied first before criminal sanctions can be imposed. This research also shows that several factors can influence the application of the ultimum remedium principle in tax offenses. These factors include the seriousness of the tax offense, the taxpayer's malicious intent, and the deterrent effect that is desired.
The Legal Cancellation Consequences of A Notarial Deed Due to The Elements Existence of Unlawful Acts (Case Study of Supreme Court Ruling Number 20 PK/PID/2020) Andriani, Ayu
JURNAL AKTA Vol 11, No 2 (2024): June 2024
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.v11i2.38479

Abstract

As a public official, a Notary has the task of making deeds. The deed is an authentic piece of evidence to prove that a legal action has occurred between the two parties. Every authentic deed made by a Notary creates legal certainty. Therefore, notaries are required to always be careful and thorough in carrying out their official duties. However, in practice, in carrying out their duties, quite a few Notaries experience problems related to the deeds they make. Like the case that occurred in Supreme Court Decision Number 20 Pk/Pid/2020. Where the Notary is proven to have committed an unlawful act in making the deed and this results in the deed being invalidated. The cancellation of the notarial deed will result in the agreement between the two parties being no longer binding and all processes of transferring rights based on the deed becoming invalid and deemed to have never occurred. For this reason, it is hoped that notaries will always apply the principle of prudence, uphold dignity and professional code of ethics so that they remain wise in carrying out their official duties without harming any party.

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