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Jurnal Konstatering
Published by Universitas Islam Sultan Agung
ISSN : 28284836     EISSN : 28284836     DOI : -
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other
Jurnal Konstatering is a peer-reviewed journal published by Master of Notary Program, Faculty of Law, UNISSULA, Semarang. Jurnal Konstatering published in four times a year they are in January, April, July and October. 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.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 13 Documents
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Search results for , issue "Vol 1, No 4 (2022): October 2022" : 13 Documents clear
Juridical Implications for Officials Making Land Deeds Determined as Perpetrators of the Crime of Embezzlement of Taxes Fees for Acquisition of Land and Building Titles Yunendar, Brian; Bawono, Bambang Tri
Jurnal Konstatering Vol 1, No 4 (2022): October 2022
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

This study aims to determine the juridical implications and responsibilities of the PPAT in terms of receiving deposit of tax payments for land and building rights acquisition fees (BPHTB), then link it with an appropriate theory in order to draw conclusions. The method used in this research is the approach method in writing this is normative juridical, the specification of this research is descriptive analytical research. In the case of depositing BPHTB fees, basically it is paid by PPAT clients, but in practice it is often found that many PPATs are trusted by clients to pay BPHTB from their clients. In this regard, laws and regulations do not regulate the authority of a PPAT who makes land deeds to pay tax on the sale and purchase of land from his client. however, if the clients authorize the PPAT concerned to represent paying tax on the sale and purchase of land in the form of BPHTB to the state treasury, then the PPAT concerned basically does not have the authority to carry out the payment. So that there was evasion of BPHTB tax payments to PPAT. For PPATs who commit this abuse of power, the consequences of these actions are that the PPAT must be able to take responsibility and be subject to appropriate criminal sanctions by the panel of judges, namely Article 372 and/or 374 of the Criminal Code and/or Articles 4, 5, 6 of the Republic of Indonesia Act No.8 of 2010 concerning the Crime of Money Laundering and Article 55 paragraph 1 of the Criminal Code.Keywords: Accountability; Authority; Tax
The Legal Aspects of Land Auction Process for Former Village Officials Collateral and/or Government-Owned Development Reserve Land Abdurrahman, Abdurrahman
Jurnal Konstatering Vol 1, No 4 (2022): October 2022
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

This study aims to identify and analyze the legal aspects of the auction process for land that was formerly guaranteed by village officials and/or development reserves belonging to the Bima district government. To find out and analyze the legal consequences for the auctioneers who carry out the auction not based on the laws and regulations regarding auctions. And to find out and analyze the legal consequences of the auction treatise deed from the implementation of an auction that is not based on the laws and regulations regarding auctions. The specification of this research uses descriptive analysis. The type of data used in this study is primary data which includes the 1945 Constitution; Government Regulation Number 28 of 2020; Regulation of the Minister of Finance Number 213/PMK.06/2020; Bima Regent Regulation Number 30 of 2019; Civil Code and Criminal Code, as well as secondary data containing books and other supporting documents. Collection of research data using interview techniques and study of documents or library materials. The data analysis method used in analyzing the data is an interactive model qualitative analysis as proposed by Miles and Huberman. The results of the research show that the process of carrying out the auction as stipulated in the Minister of Finance Regulation Number 213/PMK.06/2020 and the Bima Regent Regulation Number 30 of 2019 there are differences in certain matters. And in practice the implementation of the auction is not in accordance with the provisions of the applicable laws and regulations.Keywords: Auction; Land; Village. 
Implications of Force Majeure Conditions in the Power Purchase Agreement Carried out by PT PLN Persero in Connection with the Covid-19 Pandemic Nurwahyudin, Dindin Syarief; Gunarto, Gunarto
Jurnal Konstatering Vol 1, No 4 (2022): October 2022
Publisher : Master of Notarial Law, Faculty of Law, Sultan Agung Islamic University

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Abstract

Provisions for the establishment of a national disaster due to Covid-19 require residents to limit business activities and daily activities. Communities are required to carry out independent isolation and keep their distance to prevent the transmission of Covid-19. These activity restrictions are referred to as Large-Scale Social Restrictions (PSBB). This situation creates difficult economic conditions for PT PLN Persero as a state company so that it can cause PT PLN Persero to be unable to fulfill its rights and obligations regarding the electricity purchase agreement entered into between PT PLN Persero and private companies. The type of research used is sociological juridical research. The methodology used in this research is descriptive analytical method with an interdisciplinary approach. The results of the study show that difficult conditions due to Covid-19 can be categorized as a Force Majeure situation as stated in the electricity sale and purchase agreement between PT PLN Persero and a private company. Force Majeure or Force Majeure Conditions are interpreted in several articles in the Civil Code, where the concept of force majeure, Force Majeure KAHAR or Force Majeure (in this case called the Force Majeure Condition) is found in several articles, namely Article 1244 of the Civil Code.Keywords: Agreement; Buy; Covid-19; Electricity; Sell.

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