Sultan Agung Notary Law Review
Sultan Agung Notary Law Review (SANLaR) is a peer-reviewed journal published by Master of Notary Program, Faculty of Law, UNISSULA, Semarang. SANLaR previously published in twice (2) a year, however, due to the increasing demand for writers and the increasing number of submitted manuscripts, the editorial team publishes them four (4) times a year they are in March, June, September and December. This shows the credibility and prestige of the SANLaR journal is getting better and known to many people. 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. The aims of this journal is to provide a venue for academicians, Researchers and practitioners for publishing the Articles of original research or review articles. The scope of the Articles published in this journal deal with a broad range of topics of law notaries including: Land and Rights Transfer Certificate; Legal engagements / agreements; Inheritance law; Security law; Agrarian law; Islamic banking; The law of islamic economics; Tax law; Auction; Insolvency; Intellectual property rights, etc.
Articles
383 Documents
The Comparison of Supervision of Notaries and Land Deed Making Officials
Sulthon Faiz Saifuddin;
Ira Alia Maerani
Sultan Agung Notary Law Review Vol 3, No 4 (2021): December 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.4.1274-1285
Notaries and Land Deed Making Officials are public officials who are given the task, obligation and authority to make authentic deeds and are usually held by one person. Supervision of notaries and Land Deed Making Officials is a must because mistakes or omissions often occur during carrying out their positions. The author in this study tries to compare the supervision carried out on the notary and the Land Deed Making Officer with the aim of knowing the advantages and disadvantages of each supervisor based on the theory of supervision. This research is a normative juridical research by examining secondary data which is analyzed deductively. There are two legal theories used in this research, namely the theory of state power and the theory of supervision. The results showed that the supervision of the notary was carried out by two supervisory institutions, namely the Supervisory Council and the Honorary Council, while the supervision of the Land Deed Making Officer was carried out by two institutions, namely, the Supervisory Council and the Supervisor of the Land Deed Making Officer and the Association Honorary Council. Comparison of supervision between supervisory institutions is focused on four things, namely the form of supervision, type of supervision, supervisory mechanism and authority & scope of supervision. Based on these four things, the Supervisory Board is the best supervisory agency, while the other three supervisory institutions need to be improved through changes or additions to their legal rules.
Juridical Review of Income Tax Restitution (PPH) against Cancellation of Sale and Purchase Agreement Based on Government Regulation Number 34 of 2016
Alannuari Afid Amasi;
Akhmad Khisni;
Amin Purnawan
Sultan Agung Notary Law Review Vol 3, No 1 (2021): March 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.1.215-225
The purpose of this study is to analyze: 1) The legal construction of the Sale and Purchase Binding Agreement which is the basis for the imposition of Income Tax (PPh). 2) Implementation of Sale and Purchase Agreement on Land Rights Related to the Imposition of Income Tax (PPh). 3) Procedure for Income Tax (PPh) refunds for the cancellation of the sale and purchase agreement based on Government Regulation Number 34 of 2016. The research resultsare: 1) The legal construction of the Sale and Purchase Agreement which is the basis for the imposition of Income Tax (PPh) is Income Tax Act Number 36 Of 2008 Article 4 paragraph 2 letter d. In this article, it is clearly stated that income obtained from transactions of transfer of rights to land and / or buildings may be subject to final income tax. The rate of Final Income Tax Article 4 paragraph 2 from transactions for the transfer of rights to land and / or buildings in general is 5%. Meanwhile, the tax object is the income obtained from the transaction. 2). The implementation of the sale and purchase agreement on land rights related to the imposition of income tax (PPh) must be carried out in a clear manner, namely based on the agreement of both parties, and carried out with a PPAT deed, in this case a sale and purchase deed (AJB), after the requirements both material and formal have been met. 3. The Income Tax (PPh) restitution procedure for the cancellation of the sale and purchase agreement based on Government Regulation Number 34 of 2016, namely reporting, document verification, administrative research.The consequences of administrative sanctions in the form of an increase of 100% from the basis of tax determination if based on the results of the examination found a lack of tax payments.
The Role of Notaries in Problem Solution of Inheritance Rights
Taofik Taofik;
Sri Kusriyah
Sultan Agung Notary Law Review Vol 3, No 4 (2021): December 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.4.1463-1471
The purpose of this study is to analyze and explain the role of a notary in solving inheritance rights problems. To analyze and explain the constraints and solutions to the role of a notary in solving inheritance rights problems. The method used by the researcher is Sociological Jurisdiction and specifications in this study are descriptive analytical. The sources and types of data in this study are primary data obtained from field studies with interviews. And secondary data obtained from literature studies related to the theory of justice and legal certainty. Based on the results of the study that The Role of Notaries in Settlement of Inheritance Rights Issues namely providing legal counseling, making the Deed of Separation and Distribution of Inheritance, namely: First, the Stage of Making the Deed of Declaration of Inheritance; Second, the Stage of Making SKHW; Third, the stages of making the deed of separation and distribution of inheritance. The solution is to have more control over inheritance law, whether civil, religious or customary. This is because inheritance law is one part of civil law as a whole and is the smallest part of family law which is closely related to the scope of human life. More professional in carrying out their duties. In this case, to guarantee certainty, order, and legal protection, authentic written evidence is needed regarding legal conditions, events, or actions carried out through certain positions.
Legal Review Concerning Summary of Office of Notary & Land Asset Officers Who Are Not Uniting Area of Work
Bima Pradana
Sultan Agung Notary Law Review Vol 3, No 1 (2021): March 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.1.304-308
Notary is a promising legal profession. Of course there are some special competencies that must be met to become a notary. In other words, it is impossible for a notary to practice without having sufficient skills. Legal education background is a must. Postgraduate education in notary law must be preceded by taking a bachelor's degree in law. Notary is a public official who has the authority to make an authentic deed. This has been regulated in the provisions of Article 1 of the Law on the Position of Notary Public (hereinafter abbreviated as UUJN).
Role of Notary Waarmerking Investment Agreements
Tarjono Tarjono
Sultan Agung Notary Law Review Vol 2, No 4 (2020): December 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.2.4.743-749
The objectives of this study are to: 1) To determine the role of the notary in mewaarmerking of the agreement deed in a legal certainty investment case study of PT Cakrabuana Sukses Indonesia (CSI). 2) To find out the weaknesses and solutions to the notary's role in merging investment agreement deeds with legal certainty as a case study of PT Cakrabuana Sukses Indonesia (CSI). The approach method in this research is the normative juridical approach, or literature law research, namely legal research which is carried out by examining library materials or secondary data. In this case by examining the problems in terms of Act No. 2 of 2014 concerning Amendments to Act No. 30 of 2004 concerning the Position of Notary Public. Based on the results of data analysis, it is concluded that: 1) Article 1 number 1 of Act No. 2 of 2014 concerning Amendments to Act No. 30 of 2004 concerning the Position of Notary states that Notaries are public officials who are authorized to make authentic deeds as long as the making of certain authentic deeds is not specific to other public officials. In other words, the notary has the authority in all deeds to the extent that it is within its authority. Furthermore, in Article 15 paragraph (2) letter b of Act No. 2 of 2014 concerning Amendments to Act No. 30 of 2004 concerning Notary Position, it is stated that notaries are also authorized to post letters under their hands by registering in a special book. The authority is a limitation, that the notary does not take an action outside his / her authority. However, in practice, there are weaknesses in the notary, 2) The weakness of the notary's role in making the investment agreement deed that has been made between PT Cakrabuana Sukses Indonesia (CSI) and its customers is that the notary is unable to ensure the legality of PT Cakrabuana Sukses Indonesia (not registered with the Financial Services Authority) and the form of investment agreement that has been made is the investment agreement below hand where the authority of the notary is only to put the letter under the hand so that the role of the notary does not exist.
The Legal Consequences of Divorce on Joint Assets in the Religious Courts
Komarudin Komarudin;
Akhmad Khisni;
Amin Purnawan
Sultan Agung Notary Law Review Vol 3, No 2 (2021): June 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.2.290-312
The purpose of this study is to find out and explain the legal consequences of divorce on joint property in religious courts. To find out and explain the obstacles due to divorce law on joint property in religious courts. The method used by the researcher is Juridical Empirical (socio-legal research) and the specifications in this study are descriptive analytical. Based on the results of the study that resulting in marital property controlled by the husband without the consent of the ex-wife cannot/is not allowed to sell or transfer the property without the consent of the ex-wife. The obstacle: shows that there is still a lack of public understanding of the applicable legal provisions governing assets in marriage. Economic factors. Factors of objects or objects (Joint Asset or Gono-Gini property). The responsibility factor of the parties (husband and wife). The solution: the need for legal counseling to the community and the prospective brides who will carry out the marriage. The settlement can be through the village head, but if it cannot be resolved through the village head then through the court institution by attaching a certificate of incapacity (prodeo). The settlement of one of the selling parties must be reduced by the distribution of the value of the price of the goods sold. The settlement in this case is that the collateralized object is confiscated and auctioned by the bank as the creditor who provides the debt facility.
Legal Review of Legalization and Waarmerking by Indonesian Notary
Wahid Mahbub;
Jawade Hafidz
Sultan Agung Notary Law Review Vol 2, No 1 (2020): March 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.2.1.32-40
Notary is a Public Official who is authorized to make authentic deeds and has other powers as referred to in this law or based on other laws according to the Law on Notary Position Number 30 of 2004 jo. Act No. 2 of 2014 in particular Article 15 paragraph 2 letters a and b, namely: Notaries have the authority to ratify signatures and determine the certainty of the date of the letter under hand by registering in a Special book and affixing the letter under hand by registering in a special book. One example is the case Number: 174 / Pdt.G / 2009 / PN.SMG. Jo. Number: 356 / Pdt / 2010 / PT.SMG. Jo. Number: 1245 K / Pdt / 2011 / MA. Notary was made a co-defendant in issuing Deed Number: 3 dated June 22, 2004 concerning the Minutes of the GMS with the agenda of meeting amendments to the company's articles of association and Deed Number: 7 dated 21 July 2005 regarding the Minutes of the GMS with the agenda of the approval meeting for the transfer of shares as well as the Deed Number: 8 dated 21 July 2005 and the Deed Number: 9 dated 21 July 2005 regarding the sale and purchase of shares. The aforementioned Deed is drawn up based on a power of attorney legalized by a Notary Number: 434 / L / 2005. The problems can be formulated how the implementation of legalization and Waarmerking is carried out by a Notary in Indonesia and what is the responsibility of the Notary in carrying out legalization and Waarmerking of deeds under hand in Indonesia and also what are the consequences of legalization and Waarmerking of the deed in under the hands of a Notary in Indonesia. The research used is a normative legal approach (normative legal research). And the results is that the implementation of legalization and Waarmerking carried out by a Notary in Indonesia in case Number: 174 / Pdt.G / 2009 / PN.SMG. Jo. Number: 356 / Pdt / 2010 / PT.SMG. Jo. Number: 1245 K / Pdt / 2011 / MA. Formally, it has fulfilled the requirements for the form and type of deed as stipulated in the Law on Notary Position Number 30 of 2004 Jo. Law on Notary Position Number: 2 of 2014.
The Law Application of Land Procurement for Development in Public Interest
Hendri Cahyono;
Gunarto Gunarto
Sultan Agung Notary Law Review Vol 3, No 2 (2021): June 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.2.515-525
Implementation of the application of Article 35 of Act No. 2 of 2012 concerning Land Acquisition for the Development of Toll Roads in the Public Interest. The value of compensation based on the results of the Appraiser's assessment becomes the basis for deliberation to determine compensation. In Article 35 of Act No. 2 of 2012 it is stated that if in the case of certain land parcels that are affected by land acquisition there are remnants that can no longer be functioned according to their designation and use, the entitled Party may request a complete replacement of the parcel of land. What is meant by "no longer able to function" is a parcel of land that can no longer be used according to its original designation and use, for example a residential house that is divided so that some of it cannot be used as a residential house. The objectives of this research are as follows: 1) To examine the implementation of the application of Article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of Toll Roads in the Public Interest. 2) Knowing the problems faced in the implementation of the application of article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of the Public Interest of Toll Roads. 3) Assessing the legal impact of the implementation of article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of Toll Road Public Interest. The approach method in this writing uses a doctrinal method or what is called normative legal research and qualitative descriptive analysis, namely by aligning and describing the real situation. By answering the main problems in this journal research, namely 1) How to implement article 35 of Act No. 2 of 2012 concerning Land Acquisition for the Development of Toll Road Public Interest. 2) What are the problems faced in the implementation of article 35 of Act No. 2 of 2012 concerning Land Procurement for the Development of Toll Road Public Interest. 3) What are the legal implications of the implementation of Article 35 of Act No. 2 of 2012 concerning Land Acquisition for the Development of Toll Roads in the Public Interest.
Problems Solving of Credit with Liability Which Owner Has Died
Hepy Hapsari Hapsari;
Sukarmi Sukarmi
Sultan Agung Notary Law Review Vol 2, No 3 (2020): September 2020
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.2.3.169-177
The purpose of this study was to: 1) To identify and analyze the implementation of the settlement of non-performing credits are collateralized with mortgage collateral while the owner died. 2) To identify and analyze the role of the Notary of the Installation Encumbrance with Certificate Name Properties that have made the process dies down to the Expert Heir based Justice. The data used in this study are primary data, secondary data and data that can support tertiary study, which was then analyzed by descriptive analysis method. Based on the results of data analysis concluded that: 1) the implementation of the settlement of non-performing credits are collateralized with mortgage collateral while the owner died. 2) the role of the Notary of the Installation Encumbrance with Certificate Name Properties that have made the process dies down to the Expert Heir based Justice.
Land Officer Role in Development of Sharing Collective Rights to Heirs with Mental Disability
Muhammad Einan Nabil
Sultan Agung Notary Law Review Vol 3, No 3 (2021): September 2021
Publisher : Program Studi Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam SUltan Agung
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DOI: 10.30659/sanlar.3.3.822-832
Land Deed Making Official/PPAT is an official who is given the authority to make an authentic deed that can be trusted. The division of inheritance for the heirs can be the right of each of the holders of the joint rights based on the Deed of Sharing the Joint Rights made by the PPAT. The purpose of this research is to find out the role of PPAT in making APHB and what to do if one of the heirs is incompetent the process after APHB is made along with examples from APHB. This study uses a normative juridical approach, The data analysis method used is a qualitative analysis method with descriptive analytical research specifications, data collection methods with literature study, data sources used are secondary data. Based on the results of research and discussion: 1) PPAT has an important role, namely the General Official who helps the parties to achieve their wishes, prepares and registers a transfer of rights to share rights with a land right at the Land Office, and has the authority to make APHB as an authentic deed; 2) When an heir is incompetent due to a mental disability, the heir is represented by the custodian because people with mental disabilities are usually not able to carry out activities like people in general; 3)PPAT is obliged to register the transfer of rights to the local Land Office after the APHB is made; 4) Sample APBH made by PPAT. It is recommended that PPAT must master the law of inheritance in carrying out their duties. A custodian must be responsible for all legal actions committed by the holder. The government, especially the National Land Agency, is expected to further socialize all regulations regarding land, especially regarding Land Registration.