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INDONESIA
PREMISE LAW JURNAL
Published by Universitas Sumatera Utara
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Articles 10 Documents
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Search results for , issue "Vol 4: Volume 4 (2014) : Volume IV Tahun 2014" : 10 Documents clear
PENDAFTARAN TANAH MILIK ADAT MENJADI HAK MILIK PADA KANTOR PERTANAHAN KABUPATEN ACEH TAMIANG BAMBANG SUWITO S.
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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Abstract

ABSTRACT   All people want to get a land registration service with easy procedure and can be understood by the holders of the rights to adat land who want to change their land document into the property right certificate. One of the important functions of land registration is to ensure the existence of legal certainty related to various rights to land and legal protection for the rights holders. Therefore, the questions to be answered in this study were how community legal awareness was performed in registering the change of the status of adat land into private property at Aceh Tamiang District Land Office, what terms and procedures were applied in registering the change of the status of adat land into private property at Aceh Tamiang District Land Office, and what constraints were faced by Aceh Tamiang District Land Office in the registration of the change of the status of adat land into private property. It is suggested that with the orderly and up to date land administration, the community members and the government can easily get the data needed to do a legal action or to make a planning for the plots of lands quickly and acuurately  to avoid “brokering of land” that eventually can result in high cost economy. The government should keep legalizing the status of the lands belong to the underprivileged communities. Keywords: Land Registration, Adat Land,  Certificateof ProprietaryRights
TINJAUAN YURIDIS TERHADAP PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DALAM TRANSAKSI JUAL BELI TANAH DAN BANGUNAN DI KOTA TANJUNG BALAI CHAIRUMI CHAIRUMI
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT The collecting of BPHTB at Tanjung Balai is based on the Regional Regulation No. 2/2011 and the implementation of the system and procedure of collecting BPHTB, based on Perwal (Mayor’s Decree) No. 11/2011.The objective of the research was to find out how the system of collecting BPHTB in the transaction buying and selling land and/or buildings at Tanjung Balai, to find out legal certainty of the transaction of buying and selling land and buildings at Tanjung Balai related to the verification of DPPKA (Revenues Office of Regional Finance and Assets Management), and to find out the types of obstacle in collecting BPHTB at Tanjung Balai.The research was descriptive with judicial normative approach. The result of the research showed that the implementation of collecting BPHTB at Tanjung Balai, based on Perwal No. 11/2011, was not implemented according to the prevailing procedures since the research procedure of SSPD (Regional Tax Return Letter) of BPHTB and the payment procedure of BPHTB were not in accordance with the prevailing rules so that legal certainty for those who did the transaction was delayed. Keywords: Collecting BPHTB, Transaction of Buying and Selling, Land and Buildings
HAMBATAN-HAMBATAN HUKUM DALAM PENYELESAIAN TANAH GARAPAN PADA AREAL EKS HGU PTPN II KEBUN HELVETIA : ATAS ADANYA SK KBPN NOMOR 42/HGU/BPN/2002 CHRISTINA CAROLYN
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT PT Perkebunan Nusantara II (PTPN II) is a state-owned enterprise which conducts a large part of its plantation business in North Sumatera. The status of the land rights controlled and managed by this company is regulated in the Land Law and Law No. 40/1966. The work on the land occurred during the Japanese occupation in Indonesia when there was an emergency in food supply so that people began to work on the estate land; since then, the work on land has become increasing. The result of the research showed that, according to SK KBPN No. 42/HGU/BPN/2002, dictums 3 and 4, it is stated that the management, the control, the ownership, and the use of land is handed over to the governor of North Sumatera and will be distributed to the appropriate persons before there is the discharge from the related Minister. Keywords:       Legal Problems, the Settling of Crop Land, Area of Ex-Leasehold,    PTPN II Helvetia Plantation.
UPAYA HUKUM WAJIB PAJAK BADAN TERHADAP HASIL PEMERIKSAAN PAJAK EVELYN EVELYN
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT Tax collection system in Indonesia adopts self-assessment system in which the taxpayers are give full trust to calculate, consider and pay for the tax due themselves in accordance with tax legislation.Tax audit was not done to all of corporate taxpayers, but only the disobedient corporate taxpayers who are against the stipulation of tax legislation. After being audited, the Directorate General of Tax shall notify the result of audit through the letter of audit result notification (SPHP) and give the right to the corporate tax payers to attend the closing conference, then issue a legal product in the form of Tax Assessement Letter. In case of untrue Letter of Tax Assessment, the corporate taxpayers may apply for a legal remedy as the legal protection in seeking justice for corporate lawyers. Keywords: Legal Remedy, Corporate Taxpayers, Tax Audit
PENGANGKATAN URANG BAINDUAK PADA MASYARAKAT MINANGKABAU DI NAGARI AMPANG KURANJI JOHAN AGUSTIAN
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT Appointment urang bainduak the Minangkabau community in Nagari Ampang Kuranji, generally occurs in adults who come from outside Dharmasraya. This study is a descriptive analysis, the sociological juridical approach. Collection technique is done by means of library research and field research. The data used are primary data and secondary data. The data were analyzed qualitatively. The final conclusion is, that the legal basis for the appointment of urang bainduak is based on customary law which is derived from indigenous Minangkabau “adat nan taradat”. Legal consequences are urang bainduak as the biological child protection; urang bainduak not the heir of the adoptive parents will be but the beneficiary of his biological parents; urang bainduak do not break (nasab) with her ​​biological family; urang bainduak unmarried forbidden to marry the brother adopted. Keywords: Appointment, Urang Bainduak, Indigenous Minangkabau
KEPATUHAN HUKUM NOTARIS/PPAT KOTA MEDAN TERHADAP PEMENUHAN KEWAJIBAN SEBAGAI PENGUSAHA KENA PAJAK KIMUN KUARA
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT   According to the Law on Value-Added Tax, the entrepreneurs who give the taxable goods/services are required to report their businesses in the process of registering themselves as Taxable Entrepreneurs, then they are also required to meet the tax obligations as Taxable Entrepreneurs. Therefore, a Notary/Land Certificate Issuing Officer is responsible to meet the stipulation of the Taxable Entrepreneurs registration except under the circumstances that the Notary/Land Certificate Issuing Officer belongs to Small Scale Entrepreneur. In fact, a regulation is frequently not obeyed by the public including the Notary/Land Certificate Issuing Officer community in Medan, due to several constraints. The result of this study showed that the compliance rate of the Notaries/Land Certificate Issuing Officers in Medan, in terms of their obligation to register themselves as Taxable Entrepreneurs was still low. The most main factor that made the Notaries/Land Certificate Issuing Officers in Medan disobey the regulation was that they had not understood the registration provisions. The effectiveness of the provisions on the registration of Taxable Entrepreneurs in the Notaries/Land Certificate Issuing Officers in Medan is still low and requires constant supervision of the tax authorities. Keywords :      Compliance, Notaries/Land Certificate Issuing Officers, Registration, Taxable Entrepreneurs
PENGARUH SURAT PENETAPAN PENGADILAN ATAS PENGANGKATAN ANAK BAGI PEGAWAI NEGERI SIPIL MUSLIM DALAM DAFTAR GAJI (STUDI KASUS TERHADAP PENETAPAN NOMOR 21/PDT.P/2010 DI PENGADILAN AGAMA MEDAN) MAYA SARI
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT The legal basis for the protection of the Red Cross emblem in Indonesia has been included in the International humanitarian law and the laws and regulations in Indonesia. Protection of the Red Cross emblem in Indonesia in Article 6 paragraph (3) letter (b) of Law Number 15 of 2001, Ditjend. Intellectual Property Rights will reject an application that uses the brand that imitate or resemble the symbol of the Red Cross Indonesia, although not listed in the Ditjend. Intellectual Property Rights, because the Red Cross emblem is a symbol of the international agency's position where the institution is recognized by the Government of Indonesia. Indonesia Red Cross emblem should be given legal protection because it is an internationally recognized symbol of possession by the Indonesian government as a consequence of judicial participation in the Geneva Conventions Indonesia Year 1949. Keywords : Legal Protection, Red Cross, Brand
KAJIAN HUKUM TERHADAP KEDUDUKAN BANK SELAKU PEMEGANG HAK TANGGUNGAN ATAS BERAKHIRNYA SERTIPIKAT HAK GUNA BANGUNAN DIATAS HAK PENGELOLAAN (HPL) YANG MENJADI OBJEK JAMINAN (STUDI : PT BANK INTERNASIONAL INDONESIA, TBK CABANG MEDAN DIPONEGORO) MELKI SUHERY SIMAMORA
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT Bank as one of the financing institutions, which help streamline of debtors’ business through lending an amount of money in the form of credit, has the main function in the economic growth. The theory used in the research Legal Certainty (Rechtssicherheit) theory. The bank as the holder of Hypothecation, when the period of the validity of the Building Rights certificate ends, which is located on the Management Rights, which is still a collateral, initially has the position as preferential creditor and the holder of hypothecation because the Deed for the Giving of Hypothecation (APHT) as the collateral has absolute, droit de suite, droit de preference, specialty, and publicity principles. There are some obstacles related to the annulment of the Building Rights Certificate as the collateral for a certain debt which occurs to the Bank as the holder of hypothecation in which the annulment of the Building Rights Certificate on the Management Rights becomes the Bank’s collateral. Keywords: Hypothecation, Building Rights, Management Rights.
ANALISIS PENINGKATAN STATUS HAK DARI HAK PAKAI YANG TERIKAT JAMINAN DI ATAS HAK PENGELOLAAN MENJADI HAK MILIK MUHLIS FAHDIAR SEMBIRING
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT Based on the result of the research, it can be concluded that with the registration of the land rights by individuals and by legal entity legally, and the publication of land certificates, the government will guarantee the security of the land ownership. In order to be used optimally and to fulfill the public need for land, the government has applied one of the philosophical elements of the Agrarian Law that says: “the National Agrarian Law should provide the possibility for the realization of the functions of land, water, and air for the benefit of the Indonesian people and should be appropriate for the progress of time in the agrarian problems.” This statement becomes the reason for the request for the land rights (escalation process). The legal problem of the escalation status of the right of use of the guarantee from the cultivating right to the property right is the lack of information about the benefit of the escalation of the rights, the lack of education and knowledge of the people, and the incompleteness of dossier to fulfill the administrative requirements in the process of the escalation of the rights. Keywords: Escalation the Right Status, Right of Use, Hypothecation, Right of Cultivation, Property Rights
KAJIAN YURIDIS PEMBATALAN AKTA PENGIKATAN JUAL BELI (PJB) TANAH YANG DIBUAT DIHADAPAN NOTARIS T.BASWEDAN T. BASWEDAN
PREMISE LAW JURNAL Vol 4: Volume 4 (2014) : Volume IV Tahun 2014
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ABSTRACT Land trading deed made before a public notary in a conditional agreement to bind the parties who have made the agreement in order to implement the main agreement which is the trading deed made before PPAT (Official Empowered to Draw up Land Deeds). This research was judicial normative. The factors which caused the cancellation of land trading deed was the agreement of the parties because the requirements of cancellation as it is stipilated in the clause of purchase agreement hass been fulfilled. The legal consequences of the cancellation of the land trading deed made before a public notary was compensation, cancellation of agreement, and cancellation with compensation. The legal complaint can be brought to the Court (litigation) afterthe warning (somatie) has been filed by the party that is harmed to the party that has cancelled it or those have breeched the land trading deed.   Keywords: Cancellation, Land Trading Agreement, Notary

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