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Tanjungpura Acta Borneo Journal
Published by Universitas Tanjungpura
ISSN : -     EISSN : 30309816     DOI : https://doi.org/10.26418/tabj.v1i1
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
We are interested in topics which cover issues in Notarial related law and regulations Indonesia and other countries. Articles submitted might included topical issues in contract law, security law, land law, Administrative Law, Etical codes of Profession, acts and legal documents, and Islamic law related to these topics, etc.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 43 Documents
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CYBER NOTARIAT DALAM SISTEM HUKUM INDONESIA: INOVASI, REGULASI, DAN TANTANGAN HUKUM Ritonga, Abdullah Ahmad; Gultom, Josef Partogi; Ramayudi, Naufal
Tanjungpura Acta Borneo Journal Vol. 4 No. 1 (2025): Volume 4, Issue 1, October 2025
Publisher : Faculty Of Law, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/tabj.v4i1.100931

Abstract

Abstract Cyber Notariat is an innovation in notarial practice in Indonesia that utilizes information technology for the creation, signing, and storage of authentic deeds electronically. This practice offers convenience, efficiency, and accessibility, particularly in the digital era and during the COVID-19 pandemic. However, its implementation raises legal challenges related to the certainty of deeds, data protection, electronic signature validity, and notary responsibility. Relevant regulations include Law No. 2 of 2014 on the Notary Position, Law No. 11 of 2008 and Law No. 19 of 2016 on Electronic Information and Transactions, and Law No. 27 of 2022 on Personal Data Protection. The Supreme Court has affirmed that electronic deeds created according to procedures have the same legal force as conventional deeds. To mitigate legal risks, notaries must comply with technical and legal standards, including digital authentication, data encryption, and audit trails, as well as provide public education. This study emphasizes that legal certainty and protection for parties using Cyber Notariat can only be achieved if regulations are consistently enforced and digital practices are strictly supervised. Abstrak Cyber Notariat merupakan inovasi dalam praktik notaris di Indonesia yang memanfaatkan teknologi informasi untuk pembuatan, penandatanganan, dan penyimpanan akta otentik secara elektronik. Praktik ini menawarkan kemudahan, efisiensi, dan aksesibilitas, terutama di era digital dan pandemi COVID-19. Namun, implementasinya menghadirkan tantangan hukum terkait kepastian akta, perlindungan data, validitas tanda tangan elektronik, dan tanggung jawab notaris. Regulasi yang relevan mencakup UU Nomor 2 Tahun 2014 tentang Jabatan Notaris, UU Nomor 11 Tahun 2008 jo. UU Nomor 19 Tahun 2016 jo. UU Nomor 1 Tahun 2024 tentang ITE, serta UU Nomor 27 Tahun 2022 tentang Perlindungan Data Pribadi. Mahkamah Agung melalui putusan-putusan terkait akta elektronik menegaskan bahwa akta elektronik yang dibuat sesuai prosedur memiliki kekuatan hukum sama dengan akta konvensional. Untuk meminimalkan risiko hukum, notaris harus mematuhi standar teknis dan prosedur hukum, termasuk autentikasi digital, enkripsi data, dan audit trail, serta melakukan edukasi kepada masyarakat. Studi ini menekankan bahwa kepastian hukum dan perlindungan pihak yang menggunakan Cyber Notariat hanya dapat terwujud apabila regulasi dijalankan secara konsisten dan praktik digital diawasi secara ketat.
LEGAL PROTECTION OF JOINT MARITAL PROPERTY IN ASSET SEIZURE CASES OF CORRUPTION: AN ANALYSIS BASED ON LAW NUMBER 1 OF 1974 ON MARRIAGE Taufik, Elsa Mauli
Tanjungpura Acta Borneo Journal Vol. 4 No. 1 (2025): Volume 4, Issue 1, October 2025
Publisher : Faculty Of Law, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/tabj.v4i1.101961

Abstract

Abstract The study examines legal protection of joint marital property in cases of asset seizure resulting from criminal acts of corruption. It is grounded in Law No. 1 of 1974 on Marriage and Law No. 31 of 1999 on the Eradication of Corruption. The research is driven by the growing number of corruption cases in Indonesia, which often lead to asset seizures—including joint property—potentially affecting family economic stability and creating internal conflict between spouses.The study employs a normative juridical method, analyzing statutory regulations and legal doctrines related to the protection of joint marital property. The findings indicate that although law enforcement authorities have the power to seize joint assets suspected of originating from criminal acts, it is essential to safeguard the rights of an uninvolved spouse. This can be achieved through court objection mechanisms and the establishment of a legitimate prenuptial or postnuptial property separation agreement registered with the relevant authorities. Such mechanisms can help ensure that the economic rights of innocent parties remain protected and that seizures are limited only to assets directly linked to the criminal act. Abstrak Penelitian ini mengkaji perlindungan hukum terhadap harta bersama dalam kasus penyitaan akibat tindak pidana korupsi dengan berlandaskan pada Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan serta Undang-Undang Nomor 31 Tahun 1999 tentang Pemberantasan Tindak Pidana Korupsi. Kajiannya didorong oleh meningkatnya kasus korupsi di Indonesia yang berimplikasi pada penyitaan aset, termasuk harta bersama yang dapat berdampak pada stabilitas ekonomi keluarga dan menimbulkan konflik internal pasangan suami istri. Metode penelitian yang digunakan adalah yuridis normatif dengan analisis peraturan perundang-undangan dan doktrin hukum terkait perlindungan harta bersama. Hasil penelitian menunjukkan bahwa meskipun aparat penegak hukum berwenang melakukan penyitaan terhadap harta bersama yang diduga berasal dari tindak pidana, penting untuk memperhatikan perlindungan hak pasangan yang tidak terlibat melalui mekanisme keberatan di pengadilan serta pembuatan perjanjian pisah harta yang sah dan didaftarkan di instansi berwenang. Mekanisme tersebut dapat menjadi solusi agar hak ekonomi pihak yang tidak bersalah tetap terjaga dan penyitaan hanya dilakukan pada aset yang relevan dengan tindak pidana.
PELAKSANAAN DAN KENDALA PENGEMBALIAN KELEBIHAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KOTA PONTIANAK Taufik, Elsa Mauli; Nuryanti, Aktris
Tanjungpura Acta Borneo Journal Vol. 4 No. 2 (2026): Volume 4, Issue 2, April 2026
Publisher : Faculty Of Law, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/tabj.v4i2.111438

Abstract

Abstract   Land and Building Rights Acquisition Duty (BPHTB) is a tax imposed on the acquisition of rights to land and/or buildings. BPHTB applies a self-assessment system, which makes its implementation susceptible to calculation errors that may result in taxpayers overpaying or underpaying the tax actually due. This study examines the procedure for refunding BPHTB overpayments in Pontianak City and the obstacles faced by the Pontianak City Regional Revenue Agency (Bapenda) in implementing such refunds. The purpose of this study is to determine the procedure for refunding BPHTB overpayments to taxpayers in Pontianak City and to identify the obstacles encountered by Bapenda Pontianak City in implementing BPHTB overpayment refunds. This study employs a juridical-empirical research method using primary and secondary data. Primary data were obtained through interviews, while secondary data were obtained through documentation and a review of legal materials, particularly Pontianak Mayor Regulation Number 34 of 2024 concerning Procedures for the Refund of Overpayments of Regional Taxes and Regional Levies. Interviews were conducted with staff from the Regional Tax and Levy Planning and Development Division of the Pontianak City Regional Revenue Agency and field staff responsible for BPHTB administration at a notary office in Pontianak. The results show that the implementation of BPHTB overpayment refunds in Pontianak City involves the submission of an application by the taxpayer, examination and verification by the Regional Revenue Agency (Bapenda), issuance of an SKPDLB based on a decision of the Mayor, and the refund of the overpayment to the taxpayer. However, the implementation has not been optimal. The obstacle faced by Bapenda Pontianak City is the change in regional tax regulations, which requires adjustments to the provisions and administrative mechanisms from the previous regulations to the new regulations, resulting in BPHTB overpayment refunds for 2024 not yet being realized for taxpayers. Abstrak   Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) merupakan pajak yang dikenakan atas perolehan hak atas tanah dan atau bangunan. BPHTB merupakan pajak yang menganut sistem pembayaran self-assessment sehingga dalam pelaksanaannya rentan terjadi kesalahan perhitungan sehingga mengakibatkan wajib pajak kelebihan atau kurang membayar pajak yang seharusnya terhutang. Rumusan masalah dalam penelitian ini adalah bagaimana prosedur pengembalian kelebihan pembayaran BPHTB di Kota Pontianak serta apa kendala yang dihadapi pihak Badan Pendapatan Daerah (Bapenda) Kota Pontianak dalam pelaksanaan pengembalian kelebihan pembayaran BPHTB. Tujuan penelitian untuk mengetahui prosedur pengembalian kelebihan pembayaran BPHTB wajib pajak di Kota Pontianak dan untuk mengetahui kendala yang dihadapi Bapenda Kota Pontianak dalam pelaksanaan pengembalian kelebihan bayar BPHTB. Metode penelitian yang digunakan adalah yuridis-empiris. Data yang digunakan yaitu data primer dan data sekunder. Data primer didapatkan melalui wawancara, data sekunder didapatkan menggunakan teknik dokumentasi untuk menelusuri bahan pustaka berupa Peraturan Wali Kota Nomor 34 Tahun 2024 tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Daerah dan Retribusi Daerah. Wawancara dengan Divisi Perencanaan dan Pengembangan Pajak dan Retribusi Daerah Badan Pendapatan Daerah Kota Pontianak serta Staff lapangan pengurusan BPHTB salah satu Kantor Notaris di Pontianak.  Hasil penelitian menunjukkan bahwa pelaksanaan pengembalian kelebihan pembayaran BPHTB di Kota Pontianak dilakukan melalui pengajuan permohonan oleh wajib pajak, pemeriksaan dan verifikasi oleh Bapenda, penerbitan SKPDLB berdasarkan keputusan Wali Kota, dan pengembalian kelebihan pembayaran kepada wajib pajak. Namun, pelaksanaannya belum optimal. Kendala yang dihadapi Bapenda Kota Pontianak adalah adanya perubahan regulasi pajak daerah yang mengharuskan penyesuaian ketentuan dan mekanisme administrasi dari regulasi lama ke regulasi baru, sehingga pengembalian kelebihan pembayaran BPHTB tahun 2024 kepada wajib pajak belum terealisasi.

Page 5 of 5 | Total Record : 43

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