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INDONESIA
PREMISE LAW JURNAL
Published by Universitas Sumatera Utara
ISSN : -     EISSN : -     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
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Articles 812 Documents
 78   79   80   81   82 
ANALISIS YURIDIS KEWENANGAN NOTARIS YANG TETAP MENJALANKAN JABATAN SETELAH MELAKUKAN TINDAK PIDANA (STUDI KASUS ATAS PUTUSAN NOMOR 300/PID.B/2015/PN.DPS) TYAN PUSPITA DEWI
PREMISE LAW JURNAL Vol 16 (2019): VOLUME 16 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. Dr. Budiman Ginting, SH, MHum2. Prof. Dr. Madiasa Abilizar, SH, MS3. Notaris Dr. Henry Sinaga, SH, MKn The position of a Notary as a public official is as one of state organ mandated with part of state duties and authorities such as the tasks, obligations, and authority to provide services to the society in civil affairs. Regarding his authority, a Notary can be held accountable for his actions in making authentic deeds which are not in accordance with the prevailing regulations or made illegally. Taking liability is the attitude of insuring all risks or consequences incurred by an action. Many notaries are involved in legal problems in the last decade, either the persons concerned is aware or not about it. One of the case, as an example, is the trust abuse in using the money deposited for paying the tax of a land sale and purchase by a client to the concerned Notary. The research problems are: 1)) how the authority of a Notary is, as a deed maker, pursuant to the prevailing laws and regulations; 2) How legal sanctions for the Notary who performs a criminal act of embezzlement are regulated and handed down; and 3) how the legal consideration is concerning the Case on Criminal Act of Embezzlement of money deposited for paying tax. Keywords : Authority, Notary, Criminal Act
ANALISIS YURIDIS TERHADAP WARISAN YANG BELUM TERBAGI SEBAGAI SUBJEK PAJAK BERDASARKAN UNDANG-UNDANG PAJAK PENGHASILAN DIANA PUTRI TRISNA
PREMISE LAW JURNAL Vol 3 (2019): VOLUME 3 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Dr. Suprayitno, SH, MKn2. Dr. Dedi Harianto, SH, MHum3. Dr. T. Keizerina Devi A, SH, CN, MHum According to Article2, paragraph 1, letter b of UU PPh (Law on IncomeTax), undistributed inheritance as a unit which substitutes heirs is called asubstitute Tax Subject. It is intended to impose PPh which comes from inheritanceby using testator’s NPWP (Taxpayer’s ID Number) deposited by the heir. Theresearch problems are how about why undistributed inheritanceis used as thesubject of PPh, how about the fulfillment of the principle of legal certainty indetermining undistributed inheritance as the subject of PPh, and how about theprinciple of justice in regulating undistributed inheritance for substituting testatoras the subject of PPh. The research used juridical normative and descriptiveanalytic method.Keywords: Income Tax, Undistributed Inheritance
EFEKTIVITAS PELAKSANAAN PEMOTONGAN PPH PASAL 21 OLEH WAJIB PAJAK BADAN TERHADAP HONORARIUM YANG DIBERIKAN KEPADA NOTARIS/PPAT DI KOTA LHOKSEUMAWE AQRA RIZPADILLAH CHEMA
PREMISE LAW JURNAL Vol 6 (2019): VOLUME 6 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. Dr. Budiman Ginting, SH, MHum2. Dr. Bastari, MM3. Dr. Utary Maharany Barus, SH, MHum According to Article 21, paragraph 1, letter d of Law on Income Tax (UU PPh), PPh (income tax) withholding, concerning occupation, service, and activity on behalf of and in any types received by a Taxpayer in Indonesia, has to be paid by a Corporate which pays fee to a Notary as a professional who receives earnings with PPh withholding Article 21. The result of the research showed that according Article 21 of Law on PPh, a Corporate has the attribution authority directly in certain articles of legal provisions to do PPh witholding Article 21 on the fee of Notary/PPAT. However, PPh withholding Article 21 at Lhokseumawe is not effective. Therefore, to get legal protection the Notary/PPAT has the right to file complaint according to Article 25 of UU KUP. The research used juridical empirical and descriptive analytic method. Primary data were gathered by using questionnaires and analyzed by using qualitative method.Keywords: Income Tax, PPh Article 21, Fee, Notary
KEDUDUKAN HAK PESERO KOMANDITER SEBAGAI SALAH SATU AHLI WARIS DARI PESERO KOMPLEMENTER TERHADAP ASET PERSEROAN KOMANDITER (CV) BERHADAPAN DENGAN HAK AHLI WARIS LAINNYA (STUDI KASUS PUTUSAN PK NOMOR 621PK/PDT/2015) PENNI MARIANI PURBA
PREMISE LAW JURNAL Vol 9 (2019): VOLUME 9 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. Dr. Budiman Ginting, SH, MHum2. Dr. T. Keizerina Devi A, SH, CN, MHum3. Notaris Dr. Suprayitno, SH, MKn To inherit is to take over a deceased’s right and obligation. The whole wealth (asset and liability) is automatically transferred from a testator to his heirs which is called saisine in heritage law starting from the testator’s death. The inheritance, i.e. the business profit from CV SEJAHTERA is one property of the estates bequeathed by the testator to his heirs (the plaintiff and defendant). The defendant is one of the partners of the CV established by their Parents who are the testator and complementary partners of CV SEJAHTERA at a time. The Ruling pronounced by the Judge to the Judicial Review is that the profit of the CV of IDR 2,000,000,000.00 (two billion rupiahs) shall be equally distributed to each heir, without considering its position (as one of the heirs) who is rightful over the profit.CV established by parents with one of their children acting as the CV partner causes wealth merging, so that if it is related to the inheritance distribution of the CV partner, it will not proportional because his position is equalized with the other heirs who do not take part in the company operation. It is suggested that the Articles of Association of the company be clearly emphasized about the capital invested by each partner so that in case of any dispute in the future, what is their right becomes obvious. It is also suggested that the Notary provide counseling to every person appearing in order to anticipate any problems in the future, particularly concerning inheritance of a CV established by parents whose child officiates as the CV partner.Keywords: CV Partner, Inheritance, Limited Partnership.
ANALISIS YURIDIS PROSES PEMERIKSAAN NOTARIS OLEH MAJELIS PENGAWAS DAERAH KOTA LANGSA TERHADAP PELANGGARAN PELAKSANAAN JABATAN NOTARIS SARAH FADHILLA
PREMISE LAW JURNAL Vol 10 (2019): VOLUME 10 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. Dr. Budiman Ginting, SH, MHum2. Dr. T. Keizerina Devi A, SH, CN, MHum3. Notaris Dr. Suprayitno, SH, MKn Notarial authority to make evidence has caused the deeds he draws to be perfectso that it will not decrease/eliminate their authenticity. People should trust a notary;therefore he has to be monitored. Regional Supervisory Council (MPD) is established bythe Minister to supervise a notary in doing his job in the first phase. There are someviolations against UUJN and KEN done by some of the notaries at Langsa; therefore, theMPD of Langsa plays an important role in decreasing the number of violations. Theresearch problems are how about the regulation on the process of examining notaries byMPD toward their violations, how about the practice of examining them, and how aboutthe procedure of MPD in recommending sanction for MPW on notaries who violateagainst their job.The result of the research shows that the regulation on the process of examininga notary by MPD is stipulated in UUJN, Permenkumham No. M.02.PR.08.10/2004,Permenkumham No. 40/2015, and Kepmenkumham No. M.39-PW.07.10/2004. Inpractice, MPD of Langsa examines and supervises notaries by visiting their offices orwaiting for their regular report. It is found that there are 4 (four) violations having beenexamined by MPD of Langsa in the period of 2015-2018. MPD of Langsa makes a reportregularly and incidentally to MPW of Aceh Province about what has happened in thefield, along with recommendation for sanction on notaries who have violated againsttheir job. The conclusion is that there are many regulations on examining a notary. MPDof Langsa has examined and supervised notaries even though they are not maximal. Itsalso reports about what has happened in the field, along with recommendation ofsanction on notaries who have violated their job. It is recommended that the Governmentestablish independent MPD. MPD of Langsa should develop and supervise regularly anddirectly. It should also be objective in giving recommendation about sanction imposed onnotaries.Keywords: Regional Supervisory Council, Violation against Job Implementation,Examining Notary
ANALISIS YURIDIS TERHADAP KONVERSI BANK KONVENSIONAL MENJADI BANK BANK SYARIAH PADA PT BANK ACEH SYARIAH ADE YATSYAH BASUKI
PREMISE LAW JURNAL Vol 9 (2019): VOLUME 9 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. H.M. Hasballah Thaib, MA, PhD2. Dr. Utary Maharany Barus, SH, MHum3. Dr. Idha Aprilyana Sembiring, SH, MHumConventional bank conversion into sharia bank is regulated in accordance with the prevailing laws and regulations in Indonesia which says that conversioncan be done by some ways, namely thorough bank conversion, bank acquisition ortakeover, Sharia business unit conversion, and by spin off or bank division.The conversion procedure in PT Bank Aceh Syariah is done thoroughly.The legal consequences caused by the conversion is the change in the legalregulations of PT Bank Aceh Syariah which is previously operated based on theLaw No. 10/1998 in conjunction with the Law No. 7/1992 concerning Banking, itis now operated based on the Law No. 21/2008 concerning Sharia Bank.The institutional change of the Bank is indicated by changes in thecompany name and organization Structure of PT Bank Aceh Syariah. The changein products is indicated by the change in products from conventional system intosharia system.Keyword: Conversion, Bank, Conventional, Sharia.
ANALISIS YURIDIS ATAS HAK DAN KEWAJIBAN PARA PIHAK DALAM PERJANJIAN ANTARA DRIVER/PEMILIK KENDARAAN DENGAN PERUSAHAAN PENYEDIA JASA APLIKASI TRANSPORTASI ONLINE BANI AFFAN
PREMISE LAW JURNAL Vol 7 (2019): VOLUME 7 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Dr. Jelly Leviza, SH, MHum2. Dr. T. Keizerina Devi A, SH, CN, MHum3. Dr. Dedi Harianto, SH, MHumOnline application based-transportation service needs technology in facilitating people’s mobility. One of the ojek service providers that uses android application technology is PT. GO JEK in which ojek application can be downloaded through smartphone, either android or iOS. The research used juridical empirical and juridical sociological method. It also used descriptive analytic method which described the research object by using samples and data and making general conclusion. The data consisted of primary and secondary data. Secondary data were obtained from primary, secondary, and tertiary legal materials by conducting library research and interviews. The result of the research shows that the legal correlation between driver as the owner of the vehicle and GO JEK makes cooperative contract in the form of partnership, in a written form, underhandedly, in an electronic contract according to UUITE. The settlement is usually done through mediation and negotiation by involving the authorities, Pemprovsu (the North Sumatera Provincial Administration) and Kemenhub (the Ministry of Transportation).Keywords: Transportation, Online, Contract, Partnership
AKIBAT HUKUM TERHADAP TINDAKAN DIREKSI DAN DEWAN KOMISARIS PERSEROAN TERBATAS YANG TELAH BERAKHIR MASA JABATANNYA DAN TIDAK DISAHKAN OLEH RAPAT UMUM PEMEGANG SAHAM GUNAWATI GUNAWATI
PREMISE LAW JURNAL Vol 17 (2018): VOLUME 17 TAHUN 2018
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Abstract

Dosen Pembimbing:1. Prof. Dr. Sunarmi, SH, MHum2. Dr. T. Keizerina Devi A, SH, CN, MHum3. Notaris Dr. Tony, SH, MKnMembers of the Board of Directors and the Board of Commissioners are limited company organs appointed for a certain period of time and can be reappointed, based on Article 94, paragraph 3 and Article 111, paragraph 3 of Law No. 40/2007 on Limited Liability Company. The research problems are how about the legal consequence of the action of the management of a limited liability company whose tenure has ended and is not validated by RUPS (General Shareholders’ Meeting), how about a Notary’s liability in making his Deed when the company’s management’s tenure has ended, and how about the legal solution for the management whose tenure has ended according to Law No. 40/2007 in Limited Liability Company. The research used juridical normative method. It also used the combination of Statute Approach and Case Approach.Keywords: Board of Directors and Board of Commissioners, Tenure, Notary’s Liability, Appointment of Management
PERTANGGUNG JAWABAN NOTARIS DALAM HAL TERJADINYA PENGGELAPAN DOKUMEN OLEH PEGAWAI KANTOR NOTARIS ALIFFIADARA MELYZA AYUWI
PREMISE LAW JURNAL Vol 12 (2019): VOLUME 12 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. Dr. Budiman Ginting, SH, MHum2. Notaris Dr. Suprayitno, SH, MKn3. Dr. mahmud Mulyadi, SH, MHumA notary needs employess in carrying out his professional duties to organize office administration. The employees ideally are expected to have criteria such as being responsible, conscientious, honest, having knowledge of notarial affairs and being able to keep the confidentiality of the content of the deeds. However, in reality, the expected criteria do not alwasy fit the notary’s expectation. One of the cases is found in Langsa, in which an employee at a Notary’s office did a criminal act of embezzlement with his authority. The objective of the research is to analyze the criminal act of document embezzlement done by the employee at notary’s office, the injuries endured by the notary, and how the form of notary’s responsibility for the criminal act of embezzlement done by his employee. This research employs normative juridical method with analytical description. It uses secondary data to answer the research problems. The data are collected through library study and interview results. The results of the research present that the criminal act of document embezzlement done by the employee at a noptary’s office lasted for 6 (six) months. There were 77 (seventy seven) ex-administrative documents found in the search. The Notary was materially, immaterially, and financially injured by the embezzlement done by his employee; thus, he was the one taking the responsibility to complete the clients’ deeds and administrative documents It is suggested that the notary organize a selection of employee candidates very carefully to reduce the risks in the administrative flow at his office which is risky; and realize the number of state documents which confidentiality has to be protected. In case something happens to the documents, the notary will be mostly responsible, so that it is necessary to make extra supervision to the employees’ performance for the continuitu and professionalism of the notary’s office.Keywords: Ruling, Criminal Act of Embezzlement, Notary, Notary’s Employee
PERTANGGUNGJAWABAN PARA PIHAK DALAM PEMBIAYAAN DENGAN JAMINAN GADAI EMAS MELALUI PEGADAIAN PEMERINTAH DAN PERGADAIAN SWASTA (Studi di PT. Pegadaian (Persero) dan PT. Budi Gadai Indonesia) FINNA NAZRAN
PREMISE LAW JURNAL Vol 17 (2019): VOLUME 17 TAHUN 2019
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Abstract

Dosen Pembimbing:1. Prof. Dr. Budiman Ginting, SH, MHum2. Prof. Dr. Hasim Purba, SH, MHum3. Dr. T. Keizerina Devi A, SH, CN, MHumPeople’s economic difficulties today force them to need more budget to fulfill theirlife necessities. They can either apply for a loan to banks or other financial institutions.Due to its complicated procedures, difficult requirements, and particular collateral, pawnservice becomes an alternative. The most frequently pawned goods is gold because it is apromising investment goods. The research problems are about the status of all parties inthe financing using pawned gold in public and private pawnshops, legal liabilities of thecreditor if the pawned goods are lost or broken, and the legal liabilities of debtor ifownership of the pawned gold is illegal.The results of the research demonstrate that, regarding the legal status of allparties in which there is a borrower i.e. the debtor and a pawn broker i.e. the creditor, allparties have equal rights and obligations that they have to fulfill in order to run the goldpawning process well without any obstacles. The legal liabilities for the gold which ispawned, lost, or broken, is that the creditor is responsible to compensate all loss that hasbeen intentionally and unintentionally caused, since pawned goods are not theresponsibilities of the debtor. Regarding the legal liabilities of the debtor, if the pawnedgoods are proven to be illegally possessed, is that the debtor has to be responsible for allloss endured by the real owner and the creditor who provided the financing.Keywords : Gadai Emas, Jaminan Emas, Pembiayaan Gadai

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