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<![CDATA[THE ROLE OF PPAT IN TAX OBLIGATIONS FOR THE PARTIES IN THE SELLING OF LAND RIGHTS ]]>
<![CDATA[I Putu Gede Andhyaksa]]>;
<![CDATA[I Gusti Agung Ramadana]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 8 No. 2 (2023) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.8.2.2023.105-115
<![CDATA[This study discusses the role of Land Deed Making Officials (PPAT) related to tax obligations for parties in the sale and purchase of land rights in Denpasar City and the application of the authority of the Denpasar City Regional Revenue Agency (Bapenda) in determining tax obligations on the Value of Land Rights Acquisition Fees and Buildings (BPHTB) for buyers. This study is empirical legal research with a sociological approach and a conceptual approach. The data sources consisted of: primary, and secondary. The data analysis used in this study is descriptive qualitative. The results show that the Land Deed Official can only sign the Deed of Transfer of Rights to Land and/or Buildings after the Taxpayer submits proof of tax payment and assists the parties to fulfill their tax obligations from the transaction of transfer of rights to land and/or buildings and acts as supervision, controlling, reporting, and facilitating the BPHTB payment process. Another role is that PPAT can help submit requests for information on land market prices based on the will and power of the parties. The application of the authority of the Denpasar City Regional Revenue Agency (Bapenda) in determining tax obligations on the Value of Customs on Acquisition of Rights on Land and Buildings (BPHTB) for buyers who are not listed in the legislation is the use of the indicated price of Land Value (market price) as the basis for calculating BPHTB if the value of the agreement or the price of the sale and purchase transaction of the parties is lower than the price indicated by the value of the land issued by the Denpasar City Bapenda.]]>
<![CDATA[TRANSITION OWNERSHIP RIGHTS LAND OF AGRICULTURAL LAND WITH ABSENTE USING E-KTP IN BANGLI DISTRICT ]]>
<![CDATA[S. Sarbini]]>;
<![CDATA[I Ketut Adhi Karunia Jaya Negara]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 8 No. 2 (2023) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.8.2.2023.51-61
<![CDATA[One of the objectives of land reform is to hold a fair and equitable distribution of the livelihoods of the peasants in the form of land so that with this distribution a fair and equitable distribution of results can be achieved. The purpose of this land reform is realized through the determination of the minimum area and maximum area of agricultural land ownership with certain rights by one family or legal entity. Prohibition of agricultural land ownership in absentee is a prohibition on ownership of agricultural land located outside the area where the owner lives. One of the efforts to prevent absentee land ownership is the existence of an Electronic Identity Card. However, the implementation of the transfer of rights based on the sale and purchase of agricultural land, with the implementation of the E-KTP, was not carried out perfectly. This research aims to examine the implementation of the absentee sale and purchase of agricultural land rights using E-KTP in Bangli Regency. The research method used is empirical legal research and the research locations were held in Bangli Regency, PPAT and the Bangli Regency Land Office. The results of this research showed that the implementation of an E-KTP nationally, still cannot overcome the ownership of agricultural land in Bangli Regency by people who have addresses outside the Bangli Regency sub-district and still carry out the process of changing addresses so as not to cause absentees.]]>
<![CDATA[NOTARY AUTHORITY AS A CLASS II AUCTION OFFICIAL IN THE PERSPECTIVE OF THE NOTARY OFFICE ACT ]]>
<![CDATA[Ida Bagus Agung Putra Santika]]>;
<![CDATA[Nengah Renaya]]>;
<![CDATA[Kresna Yoga Mahaputra]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 8 No. 2 (2023) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.8.2.2023.98-104
<![CDATA[This study aims to determine the authority of a Notary as a Class II Auction Officer in the perspective of the Notary Position Act and to determine the legal consequences for a Notary who makes a minute of an auction who is not a Class II Auction Officer. This study employs normative legal research, utilizing the Legislation approach and Legal Concept Analysis (both analytical and conceptual approaches) as well as the Legislative Approach (statute-based approach). The results of this study are the harmonization of authority arrangements for Making Auction Minutes in terms of the Notary Position Act and auction regulations can be carried out using the lex specialist derogate legi generalist principle which is used in the Auction Rules as the basis for the authority to make Auction Minutes, which is contained in the Auction Officer, not the Notary. Although a Notary may be appointed as a Class II Auction Officer according to Article 7 of the Auction Instruction jo. PMK Class II Auction Officer, but the authority is given in the capacity of a Notary as a Class II Auction Officer who has been appointed by the Minister of Finance. Because a notary who has not been appointed as a Class II Auction Officer is not allowed to make a Minutes of Auction. The legal consequences for a Notary who makes auction minutes who is not a Class II Auction Officer will result in the degradation of the status of the auction minutes from an authentic deed to an auction minute which is only a private deed. The degradation of the status of the auction minutes from an authentic deed to a private deed will of course have other legal consequences, namely if the auction minutes are degraded into a private deed, then the auction minutes will no longer have perfect evidentiary power like an authentic deed.]]>
<![CDATA[THE APPLICABILITY OF ARTICLE 91 SUBSECTION (1) OF LAW NUMBER 28 OF 2009 ON REGIONAL TAXES AND LEVIES CONCERNING THE AUTHENTICITY OF A DEED ]]>
<![CDATA[I Gede Edy Korneawan]]>;
<![CDATA[Ni Luh Made Mahendrawati]]>;
<![CDATA[I Nyoman Alit Puspadma]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 8 No. 2 (2023) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.8.2.2023.92-97
<![CDATA[The Law Number 28 of 2009 on Regional Taxes and Levies creates a conflict: Article 90 says taxes are due when the deed is signed, while Article 91 requires proof of tax payment before the deed can be signed by the Land Deed Official/Notary. This study aims to examine the requirements for drawing up an Authentic Deed in order to have a legal force as solid proof and to examine the legal protection for the community upon the enactment of Article 91 subsection (1) of Law Number 28 of 2009. This study is normative legal research using a statutory and conceptual approach. The legal materials are collected using the document study technique and analyzed using a descriptive method, legal interpretation, and argumentum per analogiam (Legal Analogy). The results of this study indicated that an Authentic Deed is a solid proof comprising head, body and closing of the deed. That deed shall provide certainty on the date of drawing up and signing the deed in order to provide legal certainty. The payment of the Duties on Acquisition of Rights on Land and/or Buildings is not a prerequisite for drawing up an Authentic Deed. The payment may be made after the Notary Deed is ratified and before it is registered to the Land Office by the Land Deed Official. If the Authentic Deed has not been signed or ratified by the Land Deed Official, the transfer of land rights would not happen as there is no written evidence which can protect the buyer.]]>
<![CDATA[AUTHENTIC DEED OF AUTHORITY TO SELL INDEPENDENTLY IN MAKING A DEED OF SALE AND PURCHASE ]]>
<![CDATA[Dewa Gede Wibhi Girinatha]]>;
<![CDATA[Nengah Renaya]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 8 No. 2 (2023) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.8.2.2023.82-91
<![CDATA[The Deed of Authority to Sell Independently is akin to a power of attorney, which grants someone the authority to act on another's behalf. In land transfers, this authorization must be made before a Notary, a public official responsible for authentic deeds and their validity, including providing copies and excerpts as per Article 15 paragraph (1) of UUJN. The purpose of this study was to study the process of making a Deed of Sale and Purchase deed using an Authentic Deed of Authority to Sell Independently and registration of the transfer of land rights based on an Authentic Deed of Authority to Sell Independently at the Land Office. The research method used is the normative research method. The results of this study showed that the Authentic Deed of Authority to Sell Independently can be used in making a sale and purchase deed if it meets the specified conditions. In addition, the Authentic Deed of Authority to Sell Independently can also be used in registering the transfer of land rights at the Land Office.]]>
<![CDATA[LEGAL PROTECTION FOR HEIRS WHOSE INHERITANCE RIGHTS ARE IN THE POSSESSION OF ANOTHER HEIR BASED ON PRIVATE DEED OF GRANT ]]>
<![CDATA[Diah Marla Pitaloka]]>;
<![CDATA[Tjempaka Rusdam]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 9 No. 1 (2024) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.9.1.2024.1-8
<![CDATA[This writing is motivated by inheritance problems in Court Decision Number 23/Pdt.G/2021/PN.Kkn with land as an inheritance which is currently the object of dispute, where for the legal heirs it would be unfair if his late father made a private deed of grant in which the contents donated all of his lands only to his heirs from the second wife. The lands that were supposed to become inherited assets were finally controlled by an heir only based on a private deed of grant. Of course, other heirs who feel that they have absolute rights (Legitieme Portie) do not accept that. This writing uses normative research methods, using library research on primary, secondary and tertiary legal materials. The conclusion from this writing is if a grant is made without the other heirs knowing or without approval of the other heirs and without considering the portion or reduction of the absolute part that should be owned by the other heirs, then when the other heirs do not agree to the grant and then file a lawsuit to cancel the grant, then the grant can be cancelled. Legal protection that can be given to other heirs whose inheritance is in the control of only one heir is the inherited lands that are the object of the dispute must be transferred to their legal heirs after being declared as the inheritance of the deceased which has not been divided as a form of wealth left behind.]]>
<![CDATA[ACCOUNTABILITY OF NOTARY/LAND DEED OFFICIAL FOR TRANSACTION OF LAND SALE AND PURCHASE BASED ON FAKE EVIDENCE ]]>
<![CDATA[I Wayan Richa Arthawan]]>;
<![CDATA[Stanislaus Atalim]]>;
<![CDATA[Amad Sudiro]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 9 No. 1 (2024) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.9.1.2024.9-14
<![CDATA[Notary/PPAT accountability is a form of responsibility carried out by a Notary/PPAT legally for a certain action against his position, duties and authority in making an authentic deed. In a land sale and purchase transaction, when pouring all forms of data provided by the parties, if there is a sale and purchase of land based on fake document evidence to transfer ownership rights to other people's land which is not actually being traded. In this case the Notary/PPAT is not properly positioned as a party to this case, because the Notary/PPAT where all products issued by a Notary/PPAT are based on Law Number 30 of Year 2004. Meanwhile, the legal consequences of land sale and purchase agreements based on forged documentary evidence are that a deed only has the power of proof as a private deed. This study uses a normative legal method, using a case approach, statutory approach, and legal conceptual approach with primary, secondary and tertiary legal materials. The conclusion of this study is that a Notary/PPAT cannot be said to have committed a violation of the making of the Sale and Purchase Deed, because what is stated in a Notary deed is the will of the parties, and as a legal consequence of the land sale and purchase agreement based on forged documentary evidence, namely the deed becomes legally flawed because it is based on manipulative documents.]]>
<![CDATA[DISPUTES CAUSED BY INCOMPATIBILITY WITH THE LAND REGISTRATION PROCESS ]]>
<![CDATA[Randy Tulus Jordi Marpaung]]>;
<![CDATA[Mella Ismelina Farma Rahayu]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 9 No. 1 (2024) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.9.1.2024.15-22
<![CDATA[Land registration is a process step in order to obtain legal land ownership status. In the process, land buying and selling needs to be done before a Land Deed Officials so that land registration can be carried out. The National Land Agency as the land registration center carries out the land registration process systematically. The form of land registration is the issuance of a land certificate, but not necessarily the issuance of a land certificate can explain that the land has a strong legal basis because in practice there are still problems with court land disputes. The purpose of this research is to find out the High Court Decision Number 323/PDT/2015/PT.BDG when viewed from the aspect of National Land Law and legal certainty for parties who hold proof of ownership of land rights (certificate) as well as the accountability of government institutions that issue land certificates that turn out to be problematic. The research method uses a normative legal approach with qualitative descriptive data analysis. The results of the study explain that although the system method used by the National Land Agency for land registration is in accordance with Government Regulation Number 24 of 1997 concerning Land Registration, however, the physical data and documents that are required for land registration are still not in accordance so that the land certificate which should be the basis for land ownership turns out to cause conflict in the field because the area of the land does not match the area of the adjoining land.]]>
<![CDATA[THE ROLE OF LAND DEED MAKING OFFICIALS IN LEGAL SETTLEMENT OF COMPLETE SYSTEM LAND REGISTRATION CERTIFICATES THAT OVERLAP IN SALE AND PURCHASE TRANSACTIONS IN TABANAN REGENCY ]]>
<![CDATA[Nyoman Mahayu]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 9 No. 2 (2024) ]]>
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DOI: 10.22225/jn.9.2.2024.82-88
<![CDATA[Registration of Complete Systematic Land (PTSL) is the process of registering land for the first time This Complete Systematic Land Registration is one of the government programs due to the large number of uncertified land However, Complete Systematic Land Registration still encounters many problems in the field such as overlapping certificates Overlapping certificates can hinder the process of transferring rights such as hindering the registration of the transfer of land rights carried out by a Land Deed Official (PPAT) This research uses theory of legal certainty, the theory of legal protection and the theory of usefulness with empirical legal research. The legal consequence if the certificate of sale and purchase object overlaps is that the certificate cannot be used as valid proof of ownership of a piece of land In the case discussed here, the certificate issued in recent years must be cancelled first by submitting a request for cancellation of the certificate, then the certificate issued earlier will be processed for division according to the area of each ownership certificate (SHM) of the cancelled PTSL and processed to be in the name of each party. The role of PPAT in resolving overlapping land ownership certificates is by calling the parties whose certificates overlap, asking for the chronological origin of the rights application so that a duplicate certificate can be issued, and conveying it to the local Land Office to provide a solution to the problem of overlapping certificates.]]>
<![CDATA[EXECUTION OF AUCTIONS FOR MORTGAGE RIGHTS BY KPKNL AFTER THE SLEMAN RELIGIOUS COURT RULING NUMBER 709/PDT.G/2022/PA.SMN ]]>
<![CDATA[Abi Hamdalah Sorimuda Harahap]]>;
<![CDATA[Rasji Rasji]]>
<![CDATA[ NOTARIIL Jurnal Kenotariatan Vol. 9 No. 1 (2024) ]]>
Publisher : <![CDATA[Warmadewa Press ]]>
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DOI: 10.22225/jn.9.1.2024.23-32
<![CDATA[One of the objectives of land reform is to hold a fair and equitable distribution of the livelihoods of the peasants in the form of land so that with this distribution a fair and equitable distribution of results can be achieved. The purpose of this land reform is realized through the determination of the minimum area and maximum area of agricultural land ownership with certain rights by one family or legal entity. Prohibition of agricultural land ownership in absentee is a prohibition on ownership of agricultural land located outside the area where the owner lives. One of the efforts to prevent absentee land ownership is the existence of an Electronic Identity Card. However, the implementation of the transfer of rights based on the sale and purchase of agricultural land, with the implementation of the E-KTP, was not carried out perfectly. This research aims to examine the implementation of the absentee sale and purchase of agricultural land rights using E-KTP in Bangli Regency. The research method used is empirical legal research and the research locations were held in Bangli Regency, PPAT and the Bangli Regency Land Office. The results of this research showed that the implementation of an E-KTP nationally, still cannot overcome the ownership of agricultural land in Bangli Regency by people who have addresses outside the Bangli Regency sub-district and still carry out the process of changing addresses so as not to cause absentees.]]>
