scholarly journals The Implication of Granting Righ to Build for Commanditaire Vennootschap (CV) based on Circular Letter of the Ministry of Agrarian Affairs and Spatial Planning / Head of National Land Agency Number2/SE-HT.02.01/VI/2019Concerning the Granting Right To Build for Commanditaire Vennootschap

2020 ◽  
Vol 7 (04) ◽  
pp. 5903-5909
Author(s):  
Mayang Bhumi Adjani ◽  
Albertus Sentot Sudarwanto
Keyword(s):  
Limited Liability ◽  
Legal Entity ◽  
Personal Property ◽  
Library Research ◽  
Circular Letter ◽  
Scientific Papers ◽  
Potential Risks ◽  
Business Entities ◽  
The Right ◽  
General Regulation

The study aimed to determine the implication and position of granting Right To Build status to the Commanditaire Venootschap based on Circular Letter 2/SE-HT.02.01/VI/2019 concerning the Granting Right To Build for Commanditaire Vennootschap (CV). In the implementation, circular letter has not been able to provide certainty and clear legal auspices regarding the CV that can apply for Right To Build (HGB). This study used a normative juridical research method, namely library research by collecting primary, secondary and tertiary legal materials such as books, legal scientific papers, other literature materials that explained the study to be discussed. Based on the result of the study, the position of the circular letter in the hierarchy of law and regulation, as well as the norms in it, the granting Right To Build for a CV was contrary to existing rules. Circular letter referred to the Basic Agrarian Law (UUPA) and Government Law (PP) No. 40/1996 is as the basis for granting the Right To Build for CV contrary to the law itself. CV cannot be compared to a legal entity. According to the author, the circular letter did not guarantee legal certainty because of the registration of the Right To Build for CV by mentioning on behalf of all allies in the CV personally (individuals), while the completeness documents in the name of CV. The implications of the circular letter can cause confusion and various potential risks. The CV cannot fulfill the elements as a legal entity, and the position of the circular letter was not in the hierarchy of statutory regulations because it was only limited to a technical guideline for a general regulation. If active and passive allies from a CV wanted to apply for land rights, it would be safer if an upgrade is made from a CV to a Limited Liability Company (PT). Additionally, it provided an opportunity for allies to be free from responsibility to personal property.  Related to the discussion of CV, it is better to have further study on the discussion of the Bill that regulates CV business entities in order to have a clear legal shade.  

scholarly journals Kedudukan Badan Hukum Rumah Sakit Privat Dihubungkan Dengan Fungsi Sosio Ekonomi

2018 ◽  
Vol 15 (2) ◽  
pp. 231
Author(s):  
Wahyudi Wahyudi
Keyword(s):  
Legal Aspect ◽  
Limited Liability ◽  
Literature Study ◽  
Private Hospitals ◽  
Legal Entity ◽  
The Public ◽  
For Profit ◽  
Library Research ◽  
To Receive ◽  
Economic Function

Society as users of health services organized by hospitals are entitled to receive services in plenary by not getting any difference of legal entity of hospital managers. The main goal of health care hospitals include the preventive, curative, rehabilitative and promotive to all levels of society in accordance with the socio-economic function that prioritizes social functioning compared with economic function. The legal entity of hospital management in the form of foundations, associations and limited liability companies. Research in this paper is a normative juridical research, which studied the approach of legislation (the statute approach) means that a problem will be seen from the legal aspect by studying the legislation. And also the method by way of literature study (library research). The research concludes that there are three (3) legal entity that manages private hospitals are more widely used by the public, namely foundations, associations and limited liability companies. Limited liability company that manages the hospital has the main purpose for profit or economic function takes precedence while legal entities of foundations and associations in managing hospitals prioritize socio-economic functions.

scholarly journals Pengaturan Bentuk Usaha Penanaman Modal Asing di Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 179-183
Author(s):  
Hamam Febrian Cahaya ◽  
I Nyoman Putu Budiartha ◽  
Putu Ayu Sriasih Wesna
Keyword(s):  
Foreign Investment ◽  
Research Method ◽  
Service Sector ◽  
Limited Liability ◽  
Export Trade ◽  
Legal Entity ◽  
Positive Law ◽  
Business Entities ◽  
Legal Forms ◽  
Article 5

The regulation on the establishment of a foreign investment business entity in the field of export services trade has been promulgated through Law Number 25 of 2007 concerning Investment, as contained in Article 5 paragraph 2 it is determined that the company defined according to the article which applies to everything or the largest discount in Indonesia as a single entity, the company itself is required to have been formed into a legal entity according to Indonesian positive law and domiciled in Indonesia. This study aims to determine the arrangements for the establishment of foreign investment business entities in the export trade service sector, and to determine the policies and legal instruments implemented by the Regional Investment Coordinating Board in improving the foreign investment climate in the export trade sector. The research method used is the normative legal research method. Sources of legal materials used are divided into primary, secondary and tertiary legal materials. The results showed that the regulation on the establishment of a PMA business entity in the field of export services is regulated in the PM Law in Chapter IV Legal Forms, Position and Business Area, as contained in Article 5 paragraph 2, it is stated that the company referred to in foreign investment is obliged to be in the form of a PT on the basis of positive law in Indonesia and is in the territory of the Republic of Indonesia, unless otherwise stipulated by the Law. Legal entities in Indonesia are limited liability companies that have their own fundamentals as stated in Article 1 of the PT Law is a legal entity that stands on an agreement that carries out active business on the basis of assets that have been divided into capital injected by investors and have met all the requirements stipulated in this law and in its implementing regulations.

scholarly journals THE JURIDICAL REVIEW OF LEGAL POWER OF GROSSE DEED AS THE BASIS FOR EXECUTING MORTGAGE EXECUTION AUCTIONS

2021 ◽  
Vol 8 (3) ◽  
pp. 324
Author(s):  
D Djunaedi ◽  
Dwi Wahyono ◽  
Setyawati Setyawati
Keyword(s):  
Scientific Paper ◽  
Third Party ◽  
District Court ◽  
Conceptual Approach ◽  
Legal Concept ◽  
Relevant Evidence ◽  
Library Research ◽  
Scientific Papers ◽  
Materials Used ◽  
The Right

One of the executions of the mortgage object is the sale of the mortgage object through a public auction based on the executorial title contained in the Mortgage Certificate. Before the implementation is carried out by the creditor, a permit (fiat) is required by the local district court. The application for an auction for the execution of mortgage rights through a district court is closely related to obstacles, for example, a lawsuit from a third party (derden verzet) who feels he has the right to the object of execution even though it has nothing to do with creditors and debtors. This opposition made the Chief Justice of the District Court unable to grant the request for execution even though the creditor had a mortgage certificate that was encumbered but was forced to examine the relevant evidence in the trial forum to determine whether the resistance was sufficient reason or just a conspiracy with the debtor to delay the execution. Based on this explanation, the author wants to examine the legal force of the Grosse deed as the basis for the implementation of the mortgage execution auction. The type of research in writing scientific papers is a normative legal research type, with a statutory approach and a legal concept analysis approach (Analytical and Conceptual Approach). The sources of legal materials used in writing this scientific paper came from primary legal materials, secondary legal materials, and tertiary legal materials. The legal materials were collected using library research techniques. Then analyzed using description, systematization, evaluation and finally concluded with argumentation technique. The results of this study are expected to provide scientific knowledge for academics, law enforcers, and the public.

scholarly journals ANALISIS PERENCANAAN PAJAK PENGHASILAN ATAS PENGEMBANGAN INVESTASI BIDANG PROPERTI

2020 ◽  
Vol 28 (1) ◽  
pp. 42
Author(s):  
Natalia Kartika ◽  
Heru Tjaraka
Keyword(s):  
Income Tax ◽  
Limited Liability ◽  
Tax Planning ◽  
Research Approach ◽  
Limited Liability Company ◽  
Joint Operation ◽  
New Business ◽  
Business Entities ◽  
Tax Savings ◽  
The Right

Business investment in property is very promising and could be an asset in the future because the price of land and buildings continue increasing. Many entrepreneurs are interested in investing in property but it is not an easy thing. For entrepreneurs who have investment opportunities but do not have sufficient funds or assets or otherwise, can be empowered by getting its business partners for mutual investment through the establishment of a new business entity. The establishment of business entities is certainly not free from income tax aspects. Income taxes are expenses that reduce income earned by entrepreneurs. Therefore tax planning is necessary in order to save costs without violating applicable regulations. Selection in the establishment of business entities is one way to do tax planning. The right selection in establishment of business entities can give tax savings without violating applicable regulations. This study aims to determine the income tax planning analysis of the development of property investment, if done with the establishment of joint operation (JO) or forming a Limited Liability Company (PT). This study used a qualitative research approach with the strategy used in this research is a case study on PT X and PT Y. The results of the analysis and discussion shows that the burden of income tax to be paid by PT X and PT Y will be lower when it is done with the establishment of a joint operation (JO) than if it is done with the establishment of a Limited Liability Company (PT).

scholarly journals Analisis Status Badan Hukum Dana Pensiun

2020 ◽  
Vol 23 (01) ◽  
pp. 1-12
Author(s):  
Muhhamad Habibi Miftakhul Marwa
Keyword(s):  
Financial Services ◽  
Pension Fund ◽  
Limited Liability ◽  
Pension Funds ◽  
Retirement Benefits ◽  
Legal Entity ◽  
Legal Subject ◽  
The Status ◽  
Retirement Funds ◽  
The Right

Act No. 11 of 1992 about the Pension fund states retirement funds as legal entities that manage and run retirement programs that promise retirement benefits when retired or full duty to participants. As a legal entity of course the pension fund is based on the subject of the law as a human being, which has the right and obligation to do legal action to the other party. Pension funds have a legal entity status and may conduct activities from the date of ratification by the Financial Services Authority. Reviewed from the theory or the terms of the legal entity, the status of the legal entity of the Pension Fund has fulfilled the requirements of the material or formyl in the establishment of pension funds, such as having a separate property from the founders, have a specific goal to Conduct retirement benefits, have their own interests, have a regular organization in the Division of duties and functions between founders, supervisory boards, and managers, and obtain recognition and confirmation from the State authority. While the pension fund as an independent legal entity does not use the form of legal entity such as limited liability company, cooperative, or foundation, because there is a concept in the legal entity that does not conform to the concept of pension funds. Keywords: Legal Subject, Legal Entity, Pension Fund AbstrakUndang-Undang Nomor 11 Tahun 1992 tentang Dana Pensiun menyebutkan bahwa dana pensiun adalah badan hukum yang mengelola dan menjalankan program pensiun yang menjanjikan manfaat pensiun pada saat telah pensiun atau pensiun kepada pesertanya. Sebagai badan hukum, dana pensiun terletak sebagai subjek hukum layaknya manusia, yang memiliki hak dan kewajiban sehingga dapat melakukan perbuatan hukum kepada pihak lain. Dana pensiun berbadan hukum dan dapat melaksanakan kegiatan sejak tanggal persetujuan Otoritas Jasa Keuangan. Dilihat dari teori dan persyaratan badan hukum, badan hukum dana pensiun telah memenuhi persyaratan baik materiil maupun formil dalam pembentukan dana pensiun, seperti memiliki kekayaan yang terpisah dari pendirinya, mempunyai tujuan khusus dalam menyelenggarakan manfaat pensiun, memiliki kepentingan, menyelenggarakan organisasi dalam pembagian tugas dan fungsi antara pendiri, dewan pengawas, dan pengurus, serta memperoleh pengakuan dan pengesahan dari otoritas negara. Dana pensiun sebagai badan hukum mandiri tidak menggunakan badan hukum seperti Perseroan Terbatas, Koperasi, atau Yayasan, karena terdapat konsep dalam badan hukum yang tidak sesuai dengan konsep dana pensiun. Kata Kunci: Subjek Hukum; Badan Hukum; Dana Pensiun  

scholarly journals ANALISIS YURIDIS ATAS PERBUATAN MELAWAN HUKUM DALAM PROSES PENGALIHAN SAHAM BERDASARKAN HAK WARIS PADA PERSEROAN TERBATAS (STUDI PUTUSAN NOMOR 146/PDT/2018/PT BTN) [JURIDICAL ANALYSIS OF UNLAWFUL ACTIONS IN THE PROCESS OF TRANSFER OF SHARES BASED ON INHERITANCE RIGHTS IN A LIMITED LIABILITY COMPANY (CASE STUDY ON COURT DECISION NO 146/PDT/2018/PT BTN)]

2021 ◽  
Vol 1 (2) ◽  
pp. 155
Author(s):  
Mayang Sary Br Lubis ◽  
Budiman Ginting ◽  
Tengku Keizrina Devi Anwar ◽  
Detania Sukarja
Keyword(s):  
Research Method ◽  
Limited Liability ◽  
District Court ◽  
Limited Liability Company ◽  
Legal Certainty ◽  
Close Attention ◽  
Library Research ◽  
The Right ◽  
Bahasa Indonesia

<p>The transfer of shares in a limited liability company (LLC) is conducted in several ways based on article 57 UU PT, one of which is through inheritance. According to article 57 ayat (2) UU PT, the devolution process does not have to meet requirements contained in article 57 ayat (1) UU PT. In regards to that, this research analyzes the transfer of shares based on the right of inheritance in limited liability companies, considerations and the decisions of judges in the settlement of the Disctrict Court No. 146/PDT/2018/PT BTN regarding the process of the transfer of shares and examines the legal certainty of the heirs who do not receive a portion of the share inheritance. The research method used is normative judical research. This research is analytical juridical. Data collection techniques are carried out through library research conducted with document studies. The data obtained are qualitatively analyzed and concluded deductively. Based on the juridical analysis of the transfer of shares that did not get of the other heirs in the Decision of the District Court No. 146/PDT/ 2018/PT BTN, the panel of judges contended that in the case, the process of transferring share has contained unlawful acts which may result in disadvantage to other heirs, in this case the Notary should provide a good legal counseling to the appearers and pay close attention to the required documents so that will not result in losses to other people in the futures.</p><p><strong>BAHASA INDONESIA ABSTRACT:</strong></p><p>Pengalihan saham pada perseroan terbatas dilakukan dengan beberapa cara dalam Pasal 57 Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UU PT), salah satunya adalah melalui pewarisan. Sesuai dengan pasal 57 ayat (2) UU PT, proses pewarisan tidaklah harus memenuhi syarat yang ada pada pasal 57 ayat (1) UU PT. Sehubungan dengan hal tersebut, penelitian ini menganalisis mengenai pengalihan saham berdasarkan hak waris pada perseroan terbatas, pertimbangan dan putusan hakim dalam Putusan Pengadilan Negeri Nomor 146/PDT/2018/PT BTN berkenaan dengan bagaimana proses pengalihan saham tersebut serta membahas mengenai kepastian hukum terhadap para ahli waris yang tidak mendapatkan bagian terhadap harta warisan berupa saham. Metode penelitian yang digunakan adalah penelitian yuridis normatif. Penelitian ini bersifat yuridis analitis. Teknik pengumpulan data dilakukan melalui <em>library research</em> yang dilakukan dengan studi dokumen. Data yang diperoleh dianalisis secara kualitatif dan ditarik kesimpulan secara deduktif. Berdasarkan analisis yuridis pengalihan saham yang tidak mendapatkan persetujuan para ahli waris lainnya dalam Putusan Pengadilan Negeri Nomor 146/PDT/2018/PT BTN, Majelis Hakim berpendapat bahwa proses pengalihan saham yang ada pada kasus ini mengandung perbuatan melawan hukum yang mengakibatkan kerugian terhadap ahli waris lainnya, seharusnya Notaris pada kasus ini haruslah memberikan penyuluhan hukum yang baik terhadap para penghadap dan memperhatikan dokumen yang diperlukan secara teliti agar tidak menimbulkan kerugian kepada orang lain di kemudian hari.</p>

scholarly journals AKIBAT HUKUM KEPAILITAN PERSEROAN TERBATAS

2017 ◽  
Vol 4 (2) ◽  
pp. 109
Author(s):  
Erlina Erlina
Keyword(s):  
Board Of Directors ◽  
Economic Value ◽  
Limited Liability ◽  
Business Activity ◽  
Limited Liability Company ◽  
Legal Entity ◽  
The Board Of Directors ◽  
The Right ◽  
Business As Usual

Limited liability company declared bankrupt does not necessarily stop and disperse but still exist as legal entity. In certain circumstances still exist running its business as usual limited liability company does not happen bankruptcy and still able to do business activity. This is due to the company declared bankrupt have an economic value (economic value) is much higher than the value of the company's assets. Because the bankruptcy is actually destined for companies that have negative assets. Nevertheless, the decision to continue the bankruptcy company resulted in the power of the board of directors in a limited liability company. However, with the bankruptcy statement, the debtor by law lost the right to control and manage his property which was inserted into the bankruptcy property as of the date of the decision of bankruptcy.Keywords: Limited Liability Company, Bankruptcy, Receiver Perseroan terbatas yang dinyatakan pailit tidak serta merta berhenti dan bubar melainkan masih eksis sebagai badan hukum. Dalam keadaan tertentu masih eksis menjalankan usahanya seperti lazimnya perseroan terbatas tidak terjadi kepailitan dan tetap dapat melakukan kegiatan usahanya. Hal ini diakibatkan perseroan dinyatakan pailit mempunyai nilai ekonomis (economic value) yang jauh lebih tinggi dibanding nilai aset perusahaan tesebut. Oleh karena kepailitan sebenarnya diperuntukkan terhadap perusahaan yang mempunyai aset negatif. Namun demikian, keputusan untuk melanjutkan perseroan pailit mengakibatkan kekuasaan direksi dalam suatu perseroan terbatas.. Namun dengan adanya pernyataan pailit, debitor demi hukum kehilangan hak untuk menguasai dan mengurus harta kekayaannya yang dimasukkan  ke dalam harta pailit terhitung sejak hari putusan pernyataan pailit tersebut.Kata kunci : Perseroan Terbatas, Kepailitan, Kurator

Procedural problems of alienation of shares and shares of business entities

2020 ◽  
Vol 7 (1) ◽  
pp. 17-21
Author(s):  
Aleksey A. Maksurov
Keyword(s):  
Corporate Culture ◽  
Russian Federation ◽  
Limited Liability ◽  
Civil Code ◽  
The Russian Federation ◽  
Business Entities ◽  
The Right ◽  
Corporate Legislation ◽  
Authorized Capital ◽  
A Share

The article deals with the practice of observing the pre-emptive rights of shareholders of non-public joint-stock companies and business company participants when alienating shares (stocks) of business companies, including third parties. We are talking about protecting the interests of participants (shareholders) and the company as well as persons alienating the shares. The material is of interest in the formation of a civilized and effective corporate culture. The law provides not only for the right to alienate shares in business companies and non-public joint-stock companies, but also for the forms (methods) of exercising such a right (power). These forms (methods) have an approximate list. Based on the concept of civil law dispositivity, the rightholder can use any method of shares (stocks) alienation that is not prohibited by law. The Civil Code of the Russian Federation1 mentions the ways of transferring shares only in relation to a limited liability company (Article 93). The norms of this Code do not contain any specifics in this regard, thus leaving the issue to special (corporate) legislation. However, corporate legislation does not fully regulate the entire mechanism for transferring a share in the authorized capital or shares to another person. The most common method of share alienation is a share purchase and sale agreement; other methods that are not prohibited by law are considered auxiliary methods. The paper deals with procedural issues involved in using methods of shares alienation in practice. 1 The Civil Code of the Russian Federation (Part one) from 30.11.1994 № 51-FZ (as amended on 16.12.2019, Rev. from 12.05.2020) / / Collection of Legislation of the Russian Federation. 1994. No. 32. St. 3301.

Kajian pelu dan tidaknya penambahan term Budi Pekerti dalam konten buku Pendidikan Agama Islam dan Budi Pekerti untuk siswa SMU

1969 ◽  
Vol 7 (2) ◽  
pp. 61
Author(s):  
Salim Ashar
Keyword(s):  
Religious Education ◽  
Secondary Data ◽  
Holistic Education ◽  
Islamic Education ◽  
Ethical Values ◽  
Library Research ◽  
Split Personality ◽  
Objective View ◽  
The Right ◽  
Scientific Value

Character is a complicated issue, even considered an abstract problem. It is said to be abstract because the concept of manners is not yet operational. While good and bad standards for morals are in the objective view of God the Creator of man. If the character is ethics, it is very dangerous, because some of its value will be contrary to the moral lessons that exist in religious subjects. When both are taught (ethics and morals) then the threat is the students will later experience what is called a split personality, that is split personality. Students become confused because there are conflicting values, such as good values ​​in the sense of morals and good value in manners (call: ethics). There is no honest terminology of Arabic versions, honest English versions, false witnesses of Arabic and French versions, as there is no terminology about Arab or Turkish morality. This applies to humans when there is a pattern of intersection between ethical values ​​and customs: ethical values ​​derive from the "right" way (revelation), whereas customs are derived from the habits The purpose of this study are: 1) Describing whether or not the addition manners in the lessons of Islamic Religious Education. 2) Describe the material (content) in the lesson of Islamic Education and the intersection of Budi Pekerti based on traditional perspectives. This study uses "Library Research". The research data used is secondary data. Data collection techniques used are documentation. Data processing is done by conducting the activity of review, verification and reduction, grouping and systematization, and interpretation or interpretation so that a phenomenon has social, academic, and scientific value. From the results of the discussion concluded: 1) Based on the perspective of Islam, the lessons of Islamic Religious Education need not be added with the character, because in fact holistic education includes in the Islamic Religious Education. 2) The content of Islamic Religious Education should include aspects of Islam, ie Aqidah, Shari'ah and Akhlak which are taught in a balanced way, but the lesson of character can be combined as long as the adat is the custom of the Muslims.

ANALISIS YURIDIS PUTUSAN PENGADILAN NEGERI BLORA TENTANG DUALISME KEPENGURUSAN YAYASAN PENDIDIKAN ISLAM KARTAYUDA YANG AKTA PENDIRIANNYA DIBUAT OLEH DAN DIHADAPAN NOTARIS (Studi Kasus Putusan Perkara PN Blora No. 34/Pdt.G/2015/PN.Bla)

Jurnal Akta ◽  
2017 ◽  
Vol 4 (3) ◽  
pp. 463
Author(s):  
Muslim Ansori ◽  
Akhmad Khisni
Keyword(s):  
Private Schools ◽  
Education System ◽  
Crucial Role ◽  
The State ◽  
Educational Institutions ◽  
Legal Entity ◽  
Non Profit ◽  
The Right

With the enactment of the Education System Act no 20 of 2003 (better known as the Sisdiknas Act), the State has determined that educational institutions should have a legal umbrella in the form of a legal entity, or better known as the Legal Entity Education. As a non-profit organization, the Foundation is the right legal entity that becomes a place for educational institutions, especially private schools. Therefore, of course, Notary has a very crucial role in making notary deed in the form of establishment and deed of change, such as example how in making the right basic budget and not multi interpresatasi for stake holders in the foundation. Therefore, the role of function and authority of the organ of the foundation must be clearly stated in the articles of association, so as not to cause a dispute in the future.KEYWORDS: Notaries, Foundation, Organ Foundation,

Sign in / Sign up

Export Citation Format

Share Document