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Recital Review
Published by Universitas Jambi
ISSN : 26225891     EISSN : 26232928     DOI : https://doi.org/10.22437/rr
Core Subject :
The aims of RECITAL REVIEW is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or review articles. The scope of the articles published in this journal deal with a broad range of topics related with Notary area, including: Deed of Making Techniques; Agrarian law; Family Law; Inheritance Law; Contract Law; Auction Law; Code Ethic of Notary; Land Law; Company and Insolvency Law; Intellectual Property Rights; Tax Law; Politics of Notarial Law; Guarantee Law; Banking Law.
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Articles 132 Documents
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Mekanisme Pengenaan Pajak Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Pada Program Pendaftaran Tanah Sistematis Lengkap (PTSL) Lestari, Indra; Rosmidah, Rosmidah
Recital Review Vol. 5 No. 1 (2023): Vol. 5 No. 1 Januari 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i1.23365

Abstract

The purpose of this study is to find out and analyze imposition of land and building rights (BPHTB) acquisition fees on the complete systematic land registration program (PTSL). Second, mechanism for the Transfer of complete systematic land registration (PTSL) certificates of ownership to mortgage rights if the certificate of ownership is pledged as collateral to the Bank. Therefore, from these objectives, 2 problem formulations were formulated in this research, namely: First, How is the imposition of land and building rights (BPHTB) acquisition fees on the complete systematic land registration program (PTSL)? Second, How is the mechanism for the Transfer of complete systematic land registration (PTSL) certificates of ownership to mortgage rights if the certificate of ownership is pledged as collateral to the Bank? The theories used in this research are the theory of legal certainty, and the theory of authority. In this study using a normative juridical research method (legal research) Abstrak Tujuan penelitian ini untuk mengetahui dan menganalisis Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) pada program Pendaftaran Tanah Sistematis Lengkap (PTSL) dan Mekanisme Peralihan Sertipikat Hak Milik Pendaftaran Tanah Sistematis Lengkap (PTSL) menjadi Hak Tanggungan apabila Sertipikat Hak Milik diagunkan ke Bank. Rumusan Masalah, Bagaimana Pengenaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) pada program Pendaftaran Tanah Sistematis Lengkap (PTSL)? Dan Mekanisme Peralihan Sertipikat Hak Milik Pendaftaran Tanah Sistematis Lengkap (PTSL) menjadi Hak Tanggungan apabila Sertipikat Hak Milik diagunkan ke Bank? Menggunakan teori kepastian hukum, dan teori kewenangan.
Konstruksi Klausul Tanggung Jawab Sosial Lingkungan Pada Akta Perubahan Anggaran Dasar Perseroan Terbatas Di Bidang Sumber Daya Alam Triska Wulan Dari, Nayu
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.23654

Abstract

Article 74 of the Limited Partnership Act obliges entities that carry out business activities in the field and/or related to natural resources to carry out Social Responsibility for the Environment, where such obligations are estimated and accounted for as expenses of the Association, taking into account consistency and liability. The remuneration is based on the company's work plan in the annual report in the General Meeting of Shareholders, further, Article 1 paragraph (3) of the UUPT states that TJSL is the commitment of the company to participate in the sustainable economic development that is useful to improve the quality of life and the environment that is beneficial for all stakeholders. As such a commitment should the association have the desire to include the wrong clause about TJSL is one of the acts of change of the basic budget of the corporation, although in Article 15 UUPT does not regulate the existence of the component of social responsibility for the environment. The legal issue of this writing is a conflict of norms on the UUPT which states an obligation and forms a commitment, but is not a component in the basic budget of the association. The question is why the TJSL clause is important to be loaded into the act, and how the construction of such a callus, with the aim of knowing the importance and the impact of the callus if loaded in the act of change of the budget of the association. This type of research leads to normative jurisprudence, using legislative approaches, conceptual approaches through primary, skunder, and tertiary legal materials. The results of this research with the loading of the TJSL clause can provide legal certainty in the implementation of obligations, as a reminder (alarm) for the association, and created a legal order, the consequences of TJ SL either incorporated in the matter of earning profits or in a separate article against the act of change of the basic budget either through the party act (the parties) or the Act of Relaas (official report meeting)
Pemenuhan Self Assessment System Dalam Pemungutan Bea Perolehan Hak Atas Tanah dan atau Bangunan Terhadap Jual Beli Tanah dan atau Bangunan di Kota Makassar Alam, Azis; Dwi Nugroho, Adrianto
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.24307

Abstract

The background of this research is the BPHTB collection system carried out by the Makassar City Regional Office for taxpayers including conducting comparisons of previous BPHTB prices, interviews with new taxpayers, comparisons with advertising prices for housing and making minutes of BPHTB tax determination resulting in the role of the taxpayer being passive. results in violating the self-assessment system. This research focuses on fulfilling the self-assessment system in collecting BPHTB. However, in reality this system has not been fully implemented due to dishonest taxpayers in notifying the actual transaction price. The purpose of this research is to find out and examine the effectiveness and implementation of the fulfillment of the self-assessment system in the BPHTB collection for buying and selling land and or buildings in Makassar City. The results of this study conclude first, the effectiveness of fulfilling the self-assessment system in collecting BPHTB for the sale and purchase of land and or buildings in Makassar City is seen based on the Makassar City BPHTB revenue data that the total target and realization of BPHTB taxes for the 2020 to 2022 fiscal year has decreased in realization of revenue from the target set. Second, the implementation of the fulfillment of the self-assessment system in collecting BPHTB for the sale and purchase of land and or buildings in Makassar City has not been implemented because the tax officer (Fiskus) still intervenes in determining the transaction price for BPHTB payments from taxpayers.
Perlindungan Hak Cipta Dalam Perspektif Asas Kebebasan Berkontrak Yulisti, Prayogi; Yetniwati, Yetniwati; Hasan, Umar
Recital Review Vol. 6 No. 1 (2024): Volume 6 Nomor 1 Januari 2024
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v6i1.24543

Abstract

This study aims to examine how copyright buyers are protected in sold flat sale and purchase agreements after the publication of Article 18 of the Copyright Law number 28 of 2014, where the agreement expires after 25 years. Does the sale and purchase agreement remain valid according to the Civil Code so that the copyright buyer still gets the exclusive commercial rights. As well as how the perspective of a sold flat agreement is seen from the validity and protection of copyright buyers This research is a legal research that examines the perspective of laws related to sold flat agreements descriptively.
Pelaksanaan Kewajiban Majelis Pengawas Daerah Gabungan Kabupaten Pengandaran, Kota Banjar, Kabupaten Ciamis Dalam Pemeriksaan Laporan Pengaduan Masyarakat Merdekawati, Melati
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.25288

Abstract

This study aims to find out and analyze the reasons why the Joint Regional Supervisory Council does not carry out its obligations in examining community complaint reports and the next purpose is to find out and analyze the legal consequences of the Joint Regional Supervisory Council that does not carry out its obligations in examining community complaint reports. This type of research uses empirical normative research, while it is descriptive in nature. The type of research data is primary data and secondary data. Primary data obtained through direct field research, namely respondents and resource people. Secondary data is regarding on the collection of materials related to the topic of research. Secondary data consist of primary legal materials, secondary legal materials and tertiary legal materials. The data analysis conducted by qualitative manner. The conclusion of the research shows first, the Combined MPD of Pangandaran Regency, Banjar City, Ciamis Regency had carried out its obligations in examining community complaint reports but did not complete the reason for the Combined MPD of Pangandaran Regency, Banjar City, Ciamis Regency for humanitarian reasons because of the conditions experienced by the Reported. Second, the legal consequences for the Joint MPD that does not carry out its obligations in examining public complaint reports are not clearly regulated in law, it's just that referring to the provisions of Article 17 of Permenkumham Number 16 of 2021, this action is included in violating the oath/promise of office which provides legal consequences for imposing sanctions in the form of dishonorable dismissal based on Article 18 Paragraph (3) letter f of Permenkumham Number 16 of 2021.
Implikasi Hukum Perjanjian: Kekuatan Mengikat Klausula Arbitrase dalam Kontrak Kerjasama Bina Ariani, Taufiqoh; Syahrul Ansari, Teuku; Amaliya, Lia
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.25783

Abstract

Agar para pihak dapat menggunakan arbitrase sebagai sarana penyelesaian sengketa yang mungkin sudah ada atau belum ada, hal terpenting yang perlu mereka lakukan adalah membuat kesepakatan terlebih dahulu yang tertulis dan disetujui oleh para pihak. Berkaitan dengan hal tersebut, maka permasalahan yang akan ditelaah dalam tulisan ini adalah: Di manakah letak ketentuan ketentuan dalam Undang-undang Nomor 30 Tahun 1999 tentang Diskresi dan Tujuan Pilihan, Bagaimana kekuatan pembatas syarat mediasi dalam kaitannya dengan kesepakatan peraturan. Sistem yang digunakan adalah yuridis regulasi dan dipusatkan pada pemanfaatan pendekatan penyelesaian dan dihubungkan dengan permasalahan yang dikaji. Temuan penelitian ini didasarkan pada UU No. 30 Tahun 1999 yang mengatur bahwa para pihak harus terlebih dahulu mengadakan perjanjian atau klausula arbitrase sebelum arbitrase suatu sengketa dapat diselesaikan. Alasan kekuatan pembatas pernyataan diskresi adalah Pasal 1338 ayat (1) KUHPerdata dan Pasal 11 Peraturan Nomor 30 Tahun 1999. Sebuah kontrak memiliki kekuatan mengikat dan harus dilakukan oleh para pihak jika mengandung klausula arbitrase
Pembagian Hak Waris Antara Pewaris Berbeda Agama Dengan Ahli Waris Luchia Saldi, Sindi; Fitri, Devianty
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.26357

Abstract

The purpose of this research is to analyze the status of inheritance rights of children of different religions with their heirs according to Islamic law and try to resolve the distribution of inheritance rights to children of different religions according to Islamic law. The problem of inheritance among different religions has now become a modern problem because neither the Koran nor the hadiths explain the distribution of assets between heirs of different religions. This research approach uses normative legal research. The results of the study show that the inheritance rights for children of different religions are regulated according to Islamic law in the hadith and the Compilation of Islamic Law, where non-Muslim children are not entitled to inheritance. However, in practice, in court decisions, judges give inheritance shares to children of different religions on the basis of a binding will. This violates Islamic provisions and the Islamic Law Compilation. However, the decision regarding inheritance is the implementation of justice, interests and legal certainty in family life. According to Islamic law, the inheritance rights of children of different religions are distributed through grants and wills. This is in accordance with the provisions of the Al-Qur'an, Hadith and Compilation of Islamic Law which are permissible in terms of scholarships for both Muslims and non-Muslims. The judge uses a will in a court decision regarding the division of inheritance.
Eksistensi Reforma Agraria Dalam Penyelesaian Sengketa Agraria Khoirotul Hijriah, Nurul
Recital Review Vol. 6 No. 1 (2024): Volume 6 Nomor 1 Januari 2024
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v6i1.26465

Abstract

The purpose of this paper is to identify and analyze the existence of agrarian reform in the current resolution of agrarian disputes. The existence of agrarian reform in the settlement of agrarian disputes has not fulfilled the expected goals. The continued increase in the number of agrarian dispute cases reflects that the existence of agrarian reform needs to be used as the basis for (national) economic development in Indonesia. In addition, it is very necessary to improve and evaluate the policies drafted after the UUPA, so that the objectives of agrarian reform can proceed as they should and can have a welfare impact on all levels of society.
Implikasi Perbedaan Pemaknaan Dan Pemberian Salinan Akta Wasiat Notariil di Kabupaten Bantul Isad Farah, Nadia
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.27083

Abstract

Penelitian ini bertujuan mengetahui Implikasi hukum akibat adanya perbedaan pemaknaan terhadap kata “para pihak” yang berhak menerima salinan akta pada pembuatan akta wasiat di Kabupaten Bantul. Penelitian ini termasuk dalam jenis penelitian yuridis-empiris untuk memecahkan masalah dengan cara meneliti data sekunder terlebih dahulu untuk dilanjutkan dengan mengadakan penelitian terhadap data primer yang didapat lapangan. Penelitian ini juga menggunakan jenis penelitian yuridis-normatifdengan mengkonsepkan aturan tertulis dalam peraturan perundang-undangan dan peraturan tersebut diterapkan didalam masyarakat sebagai pedoman berperilaku. Data yang didapatkan dari penelitiankepustakaan dan penelitian lapangan kemudian dianalisis untuk mencari penyelesaian terhadap permasalahan dengan analisis data secara kualitatif. Penelitian ini menggunakan metode berpikir secaradeduktif artinya cara bernalar dari umum ke khusus. Berdasarkan hasil penelitian dan pembahasan dapat diketahui bahwa pemaknaan “orang yang berhak” dalam menerima salinan akta pada pembuatan akta wasiat di Kabupaten Bantul sampai terjadi perbedaan dikarenakan ada dua perbedaan besar dalam penafsiran para pihak dalam penerimaan salinan akta wasiat, yaitu pemaknaan dalam artian sempit yang menyatakan bahwa para pihak yang dimaksud adalah mereka yang mempunyai kepentingan dengan akta tetapi mereka yang mempunyai hak atas akta. Sedangkan menurut pendapat dalam artian luas, menyatakan bahwa mereka yang bermaksud bagi siapa isi akta itu diperuntukkan bahwa mereka yang bermaksud bagi siapa ini isi akta itu diperuntukkan, yakni mereka yang menjadi pihak pada akta itu. Sekalipun mereka tidak ikut sebagai komparan (penghadap) dalam pembuatan akta yang bersangkutan. Akibat hukum yang terjadi dengan adanya perbedaan pemaknaan terhadap kata “orang yang berhak” dalam menerima salinan akta adalah perbedaan pemberian jumlah salinan akta, sehingga dapat menimbulkan ketidakpastian hukum dalam pelaksanaan jabatan notaris itu sendiri.
Penataan Struktur Hukum Hak Atas Tanah dalam Rangka Keadilan dan Investasi Rosmidah, Rosmidah; Hosen, M.; Sasmiar, Sasmiar
Recital Review Vol. 5 No. 2 (2023): Volume 5 Nomor 2 Juli 2023
Publisher : Magister Kenotariatan, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/rr.v5i2.28387

Abstract

Land issues in Indonesia are increasingly complex, throughout the 63 years of the UUPA as the main land regulation it has not been able to realize justice for land. The investment climate and development complexity caused by the plurality of social structures and overlapping land policies, especially since the issuance of the Job Creation Law, has now become Law no. 6 of 2023 concerning the stipulation of PERPU Law NO. 2 of 2022 concerning Job Creation becoming a law has a great influence on land law. The problem is how the political development of land law in Indonesia is developed and how to create a legal structure for control, ownership, use and exploitation of land that can fulfill the principles of justice and investment. This research is normative research with a statutory regulatory approach, a historical approach and a conceptual approach. The results of the research are that 1. the current development of land law politics tends to ignore the principles contained in the UUPA and deny agrarian reform. This is reflected in various land law regulations which give rise to ambiguity and multiple interpretations because the issuance of sectoral laws is driven by economic growth and investment and the emergence of various land conflicts at the empirical level 2. The legal structure of control, ownership, use and utilization of land can realize justice if it continues to pay attention to the principles enshrined by the UUPA, including the maximum use of land for the prosperity of the people. Suggestions, there is a need to review land law policies in the context of balancing control, ownership, use and utilization of land between providing justice for the community and facilitating investment.

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