scholarly journals Kewenangan Notaris/PPAT dalam Menerima Penitipan Pembayaran Pajak Bea Perolehan Hak Atas Tanah dan Bangunan

Acta Comitas ◽  
2019 ◽  
Vol 3 (3) ◽  
pp. 410
Author(s):  
Riyan Hidayat
Keyword(s):  
Literature Review ◽  
Central Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Building Permit ◽  
Current Economic Situation ◽  
Notary Public ◽  
Tax Payments ◽  
Tax Payers

One of the potential sources of tax revenues that should be explored in accordance with the current economic situation and the development of the nation's development is the type of tax on land and building use permit in after abbreviated as BPHTB. In managing the Tax on land and building permit, the eligible party is the central government, but the acceptance of tax on land and building permit is largely as an income for the region. Depositing tax on land and building permit is the obligation of the taxpayer, but in fact many tax payers deposit the payment to notary /the official certifier of title deeds whereas in the authority of notary which is regulated in the amendment of law on notary, there is no one article that determines notary obligation for paying care work tax on land and building permit. The problems of this study are how the role of Notary / the official certifier of title deeds in the tax payments on land is and building use permit and how the responsibility Notary / the official certifier of title deeds in relation to the payment of on land is and building use permit’s sale and purchase. The empirical juridical legal research method is applied in this study. This study belongs to descriptive analysis by analyzing primary data and applying interview techniques for the primary data and literature review technique for the secondary data. The techniques of qualitative method are examining, analyzing, interpreting and drawing conclusion from literature review. The result of the study shows that for notary who receives the deposit payment of tax on land and building permit shall be an action undertaken to assist and facilitate the transaction process and notary public as a public officer deemed to have a better understanding of the tax payment procedure should properly assist in the execution of the tax payment but it is not entitled to charge fees for the deposit because it is not a notary’s task which only acts on the basis of her/himself. Salah satu sumber potensi prolehan pajak yang perlu digali sesuai situasi dan kondisi perekonomian serta perkembangan pembangunan bangsa sekarang ini adalah jenis Pajak Bea Perolehan Hak Atas Tanah dan Bangunan selanjutnya disingkat BPHTB. Dalam mengelola BPHTB yang berhak adalah pemerintah pusat, namun penerimaan BPHTB sebagian besar merupakan pemasukan bagi daerah. Penyetoran BPHTB merupakan kewajiban wajib pajak, namun pada kenyataanya banyak wajib pajak yang menitipkan pembayarannya kepada Notaris/PPAT padahal dalam kewenangan Notari yang diatur dalam UUJN tidak ada satupun pasal yang menentukan kewajiban Notaris untuk pekerjaan penitipan pembayaran BPHTB.Permasalahan yang dapat diangkat dalam penelitian ini adalah Bagaimana kewenangan Notaris/PPAT dalam penitipan pembayaran pajak BPHTB dan bagaimana tanggung jawab Notaris/PPAT dalam kaitannya dengan pembayaran BPHTB atas jual beli tanah dan bangunan.Penelitian ini menggunakan metode penelitian hukum yuridis empiris. Sifat penelitian deskriptif analisis dengan teknik pengumpulan data primer dengan teknik wawancara dan teknik pengumpulan data sekunder dengan cara telaah kepustakaan. Teknik analisis data dengan metode kualitatif yaitu dianalisis dengan cara mempelajari, menganalisis, menafsirkan dan menarik kesimpulan dari studi kepustakaan dan fenomena yang ada di lapangan kemudian ditarik kesimpulan Hasil peneilitian ini menunjukan bahwa Notaris yang menerima penitipan atas pembayaran BPHTB merupakan suatu tindakan yang dilakukan untuk membantu dan memperlancar proses transaksi dan Notaris sebagai pejabat umum yang dianggap lebih memahami prosedur pembayaran pajak tersebut maka sudah sepantasnya membantu dalam melaksanakan pembayaran pajak namun tidak berhak untuk memungut biaya atas penitipa tersebut karena hal itu bukan menjadi pekerjaan Notaris hanya saja bertindak atas dasar diri pribadi.

scholarly journals Tanggung Jawab Notaris Dalam Penyimpanan Akta In Originali Sebagai Minuta Akta

Acta Comitas ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 221
Author(s):  
Theresia Gst Agung Indah Utari Dewi ◽  
Nyoman Martana
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Power Of Attorney ◽  
Good Place ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Notary Public ◽  
Statutory Regulation

The purpose behind this paper is to understand the implementation in practice related to depositing the deed in originali as a minuta deed at the Notary's office and the responsibility of the notary related to the deposit of the deed in originali as a deed minuta. The method to researching this problem is using empirical juridicial. This research uses an approach in law that is an approach using a statutory regulation (The Statue Approach) and an approach by looking at the facts that occur in the field (The Fact Approach). There are two supporting data which is Interviews data as primary data and literature, laws , and books as Secondary data. Qualitative descriptive analysis technique used in this study as a analysis technique. Compiling data collected systematically after all data has been collected both of them. The results of the discussion obtained show that (1) Implementation in practice of depositing the deed in originali as a minuta deed at the Notary Office is wrong, for example, the deed of Power of Attorney Imposing Mortgage Rights (SKMHT). SKMHT made by Notary / PPAT in practice is made all original in originali in two copies. One deed in originali is kept as part of a collection of Notary protocols as minuta, another deed in originali is given to the authorized person. The purpose of keeping the deed in originali as a minuta is as an archive or document by a Notary Public, in addition to that in binding the deed minuta bundle, the numbers of the minuta deactivate sequentially. (2) Notaries are still responsible for keeping the deed in originali as a minuta deed, because it is a State document, so it is obligatory for each Notary to maintain and store it in a good place, so that it is not easily damaged, disappeared or lost. Tujuan dalam penulisan ini adalah untuk mengetahui dan menganlisis mengenai implementasi terkait penyimpanan akta in originali sebagai minuta akta di kantor Notaris dan tanggung jawab oleh notaris terkait disimpannya akta in originali sebagai minuta akta. Jenis penelitian yuridis empiris sebagai metode dalam permasalahan penelitian ini. Data primer bersumber dari wawancara dan data sekunder bersumber dari literature, buku-buku, maupun undang-undang. Teknik analisis yang digunakan dalam penelitian ini ialah teknik kualitatif Kesimpulan yang diperoleh menunjukkan bahwa (1) Pelaksanaan dalam praktek terhadap penyimpanan akta in originali sebagai minuta akta di kantor Notaris salah contohnya akta Surat Kuasa Membebankan Hak Tanggungan (SKMHT). SKMHT yang dibuat oleh Notaris/PPAT dalam prakteknya tersebut dibuat semuanya asli in originali dalam dua rangkap. Satu lembar akta in originali disimpan sebagai bagian dari kumpulan protokol Notaris sebagai minuta, satu lembar akta in originali lagi diberikan kepada penerima kuasa.  (2) Notaris tetap bertanggungjawab terhadap penyimpanan akta in originali sebagai minuta akta, karena merupakan dokumen Negara sehingga wajib oleh setiap Notaris memelihara dan menyimpan ditempat yang baik, agar tidak mudah rusak, lenyap ataupun hilang.

scholarly journals PERBANDINGAN SEBELUM DAN SESUDAH ADANYA “PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013” DAN PENGARUHNYA TERHADAP PAJAK PERUSAHAAN (STUDI KASUS PADA PT. DBL)

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 1118
Author(s):  
Siti Ratna Sari Dewi
Keyword(s):  
Comparative Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Study Approach ◽  
Before And After ◽  
Qualitative Descriptive ◽  
Approach Method ◽  
Tax Payments ◽  
Year 2013

AbstractThe purpose of this study is to find out how much the amount of tax issued and whether there is a difference in the amount of tax issued by the company before and after the existence of "PP Number 46 year, 2013 and the influence of the PP Number 46 year 2013" with corporate tax. The nature of this research is qualitative research with a comparative method and descriptive analysis with a case study approach method. Data collection techniques carried out in this study are through primary data, namely data obtained directly from data sources where the research was carried out and secondary data namely data obtained from literature and books that have to do with the problem under study. Through analysis of qualitative descriptive data and quantitative data analysis this research was conducted. And the results of the study show the amount of tax issued before the existence of PP number 46 of 2013 shows no tax payable, whereas after the issuance of the latest regulations the amount of tax incurred has increased. So there are differences in the amount of tax payments incurred due to the issuance of the latest regulations and the influence of the latest regulations on corporate taxes.

Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi

2018 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Ria Manurung
Keyword(s):  
Data Analysis ◽  
Graduate Program ◽  
Descriptive Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Moderating Variables ◽  
Use Of Data ◽  
Independent Variable

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.

ANALISIS YURIDIS PERJANJIAN JUAL BELI MELALUI MEDIA ELEKTRONIK BERDASARKAN KUH PERDATA DAN UNDANG - UNDANG NOMOR 11 TAHUN 2008 TENTANG INFORMASI DAN TRANSAKSI ELEKTRONIK

2020 ◽  
Vol 18 (1) ◽  
pp. 114
Author(s):  
Anggit Rahmat Fauzi ◽  
Ansari Ansari
Keyword(s):  
Descriptive Analysis ◽  
Legal Protection ◽  
Secondary Data ◽  
Electronic Media ◽  
Primary Data ◽  
The Internet ◽  
Legal Problem ◽  
Civil State ◽  
Consumer Protection Act ◽  
The People

The utilization of e-commerce media in the trading world brings impact to the international community in general and the people of Indonesia in particular. For Indonesian people, This is related to a very important legal problem. The importance of law in the field of e-commerce is mainly in protecting the parties who transact through the Internet. The purpose of this study is to know the legal review of the buying and selling agreements through electronic media as well as to know the legal protections for sellers and buyers if one of the parties commits a default. The research uses a normative juridical method of approach and the discussion is done in a descriptive analysis. The source and type of data used are primary data and secondary data. While the data collection techniques using literature studies, and the data obtained will be analyzed qualitatively. The agreement to buy and sell through electronic media is a new phenomenon that has been implemented in various countries and regulated in the Civil state nor law ITE. Legal protection for the parties in the sale and purchase agreements through electronic media is governed by the consumer protection ACT. Any breach must respond to any loss arising from his or her actions.

STRATEGI MAKSIMALISASI ANGGARAN BELANJA PADA BALAI PENELITIAN DAN PENGEMBANGAN LINGKUNGAN HIDUP DAN KEHUTANAN MANOKWARI

2016 ◽  
Vol 8 (2) ◽  
Author(s):  
Arif Hasan ◽  
Dedi Budiman Hakim ◽  
Irdika Mansur
Keyword(s):  
Decision Making ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Fiscal Year ◽  
The Third ◽  
Swot Matrix ◽  
Three Stages ◽  
Using Data

This study aims to analyze causes of the low uptake of the budget and formulate a strategy of maximizing the absorption of expenditure on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Respondents involved are 20 people that consist of: treasury officials and holder output of activity. The data used were secondary data in the form of reports on budget realization (LRA) quarter I, II, III and IV of the fiscal year 2011 to 2015, and the primary data were in the form of interviews with the help of a questionnaire. While the analysis of the data used was descriptive analysis using data tabulation, and the analysis of the three stages strategy of the decision making used IFE and EFE matrix, SWOT matrix and QSPM matrix.The results showed that there are 19 factors causing low of budget absorption until the end of the third quarter, and there were 10 drafts of policy as a strategy for maximizing the absorption of the budget on Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.ABSTRAKPenelitian ini bertujuan untuk menganalisis penyebab rendahnya penyerapan anggaran belanja dan merumuskan strategi maksimalisasi penyerapan anggaran belanja pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari. Responden yang terlibat adalah 20 orang yaitu pejabat perbendaharaan dan pemegang output kegiatan. Data yang digunakan adalah data sekunder berupa laporan realisasi anggaran (LRA) triwulan I, II, III dan IV tahun anggaran 2011 sampai 2015, dan data primer berupa wawancara dengan bantuan kuesioner. Sedangkan analisis data yang digunakan adalah analisis deskriptif menggunakan analisis tabulasi, dan analisis analisis strategi tiga tahap pengambilan keputusan menggunakan matriks IFE dan EFE, matriks SWOT dan matriks QSPM. Hasil penelitian menunjukkan bahwa terdapat 19 faktor penyebab rendahnya penyerapan anggaran belanja sampai akhir triwulan III, dan terdapat 10 rancangan kebijakan sebagai strategi maksimalisasi penyerapan anggaran belanja di Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manokwari.

A Study on the Benefits of Convenience Foods to Working Women

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Sunder Srinivasan ◽  
Kiran Murlidhar Shende
Keyword(s):  
Literature Review ◽  
Food Industry ◽  
Working Women ◽  
Secondary Data ◽  
Primary Data ◽  
Graphical Form ◽  
Clear Understanding ◽  
Research Papers ◽  
Convenience Food ◽  
Women In India

The last decade and half has seen a remarkable growth in the working women segment in India and so has the manufacture of convenience food industry grown in the last decade. The working women in India who today are not only just seeking jobs but also are career oriented. Apart from their jobs, career, meetings and targets they are also a part of a family where a working woman needs to care of their meals too. This study aims at finding out about the use of convenience food by working women and of their need to choose, the type of convenience food they generally prefer and what benefits they see by using such a convenient product. The primary data for this study has been collected through questionnaire from women of various working segments and the same has been presented in graphical form for clear understanding while the secondary data has been collected through literature review of various research papers, articles and books.

ANALISIS FINANSIAL DAN PEMASARAN DALI NI HORBO

2020 ◽  
Vol 2 (2) ◽  
pp. 107-118
Author(s):  
Nelly M. R. Sinaga ◽  
A. Effendi Lubis ◽  
Fintarius Lafau
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Marketing Channel ◽  
Total Sample ◽  
Buffalo Milk ◽  
Primary Data ◽  
Quantitative Descriptive Analysis ◽  
Location Selection ◽  
Marketing Efficiency ◽  
Price Spread

Penelitian bertujuan untuk mengetahui: finansial usaha pengolahan susu kerbau menjadi Dali ni horbo, saluran pemasaran Dali ni horbo dan efisiensi pemasaran Dali ni horbo.  Penelitian dilaksanakan di Desa Sabungan Ni Huta, Kecamatan Ronggur Ni Huta,  Kabupaten Samosir, Provinsi Sumatera Utara. Pemilihan lokasi dilakukan secara sengaja (purposive) dengan pertimbangan bahwa lokasi tersebut merupakan salah satu penghasil susu kerbau dan Dali ni horbo di Kabupaten Samosir. Jenis data yang digunakan adalah data primer dan data sekunder dengan jumlah sampel sebanyak 46 orang Metode analisis data yang digunakan adalah analisis nilai R/C ratio, Return On Inestment (ROI), deskriptif kuantitatif serta analisis marketing margin, price spread dan share margin. Hasil penelitian menunjukkan bahwa pengolahan susu kerbau menjadi Dali ni horbomenghasilkannilai R/C sebesar 1.76 dan ROI sebesar 76.21 % dengan arti bahwa usaha Dali ni horbo menguntungkan sekaligus layak untuk diusahakan. Saluran pemasaran Dali ni horbo diDesa Sabungan Ni Huta, Kecamatan Ronggur Ni Huta, Kabupaten Samosir terdiri dari 2 saluran. Saluran I yaitu : Pengolah Dali ni horbo(Produsen) ® Rumah Makan ® Konsumen, sedangkan saluran II yaitu : pengolah Dali ni horbo(Produsen) ® Pedagang Pengecer ® Rumah Makan ® Konsumen. Efisiensi pemasaran pada saluran I sebesar 15,00 %, sedangkan saluran pemasaran II sebesar 20,00 %.  Kedua efisiensi pemasaran tersebut lebih kecil dari 50 %, sehingga dapat dikatakan bahwa pemasaran Dali ni horbo untuk saluran I dan II tergolong efisien.  Saluran pemasaran I lebih efisien dibandingkan saluran pemasaran II. ABSTRACT  The purpose of this research is to find out: (1) financial of buffalo milk processing business into Dali ni horbo, (2) Dali ni horbo marketing channel and (3) marketing efficiency of Dali ni horbo. The study was conducted in the Sabungan Ni Huta Village, Ronggur Ni Huta District, Samosir Regency, North Sumatra Province. The location selection was carried out deliberately (purposive) with the consideration that the location was one of buffalo milk producers and Dali ni horbo in Samosir Regency. The type of data used are primary data and secondary data with a total sample of 46 people. The data analysis method used is the analysis of R / C ratio, Return On Investment (ROI), quantitative descriptive analysis and marketing margin analysis, price spread and share margin.The results showed that the processing of buffalo milk into Dali ni horbo produced an R / C value of 1.76 and an ROI of 76.21% with the meaning that the business of Dali ni horbo was profitable as well as worth the effort. The Dali ni horbo marketing channel in Sabungan Ni Huta Village, Ronggur Ni Huta District, Samosir Regency consists of 2 channels. Channel I, namely: Processors Dali ni horbo (Producers) ® Restaurants ® Consumers, while channel II namely: processors Dali ni horbo (Producers) ® Retailers ® Restaurants ® Consumers. Marketing efficiency in channel I was 15.00%, while marketing channel II was 20.00%. Both marketing efficiencies are smaller than 50%, so it can be said that Dali ni horbo marketing for channels I and II is classified as efficient. Marketing channel I is more efficient than marketing channel II.  

scholarly journals PERSEPSI GENERASI MUDA TERHADAP KEGIATAN PERTANIAN DI KELURAHAN BUHA KECAMATAN MAPANGET KOTA MANADO

2018 ◽  
Vol 14 (3) ◽  
pp. 123 ◽  
Author(s):  
Carolina Sofya Werembinan ◽  
Caroline B. D. Pakasi ◽  
Lyndon R. J. Pangemanan
Keyword(s):  
Agricultural Sector ◽  
Agricultural Land ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Young Generation ◽  
Agricultural Activities ◽  
Gender And Age ◽  
Younger Generation ◽  
Parental Work

This study aims to determine the perceptions of the younger generation of agricultural activities in the Buha Sub-District of Mapanget District. This research was carried out from August 2017 to May 2018. Primary data was collected through interviews of 15 generations of young people with the help of filling out questionnaires. Secondary data was obtained from the Buha Village Office, Mapanget District. This analysis uses descriptive analysis. The results of this study indicate that the perception of the younger generation of agricultural activities in the Buha Sub-District is overall negative for agricultural activities. Viewed from internal factors include education, employment, gender and age. The higher the level of education, the wider the insight of the younger generation so that the lack of interest in the younger generation in agricultural activities is getting bigger. The younger generation who already have permanent jobs in the non-agricultural sector look down on agricultural activities because they assume that agricultural activities have a low social level. Women have a low interest in agricultural activities because they assume that agricultural activities are not suitable for women because it will damage their appearance. Respondents aged 21-30 years have a low interest in agricultural activities, in addition to reduced agricultural land. External factors include socialization, parental work status and land ownership status. The younger generation with a low level of socialization results in a lack of interest in the younger generation in agricultural activities. Parents of respondents who work in agriculture or non-agriculture do not want their children to make agricultural activities the main job. The young generation whose parents still own agricultural land is still doing agricultural activities to help their parents work on their farms.

scholarly journals Metode Penanaman Pendidikan Islam pada Anak Menurut Abdullah Nashih Ulwan

2021 ◽  
Vol 10 (2) ◽  
pp. 177-190
Author(s):  
Nur Khosiin
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Islamic Education ◽  
Primary Data ◽  
The Third ◽  
Primary Data Source ◽  
Secondary Data Source ◽  
Data Source ◽  
Points Of View ◽  
Interpretative Approach

Abdullah Nasih Ulwan’s provides several points of view in the realm of methods of planting Islamic education in children which can later be used as a means to achieve the goals of Islamic education. This research uses the documentation method with a descriptive-interpretative approach, namely an attempt to describe the interpretation of some of the texts of the book at-tarbiyah al-aulad fi al-Islam in the third chapter. As for the primary data source is the book at-tarbiyah al-aulad fi al-Islam, the secondary data source is books and related literature, while the data analysis used descriptive analysis. The results of this study there are five methods of planting Islamic education for children, namely educating by example, customary habits, advice, supervision, and through punishment.

scholarly journals WOM as The Mediator of Marketing Mix to Customer Satisfaction in Covid-19 Pandemic

2021 ◽  
Vol 14 (2) ◽  
pp. 147-157
Author(s):  
Novi Haryati ◽  
◽  
Rosita Widya Putri ◽  
Nisrina Qotrunnada ◽  
Yafi Alam Syah ◽  
...  
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Word Of Mouth ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Marketing Mix ◽  
Sem Analysis ◽  
Primary Data ◽  
Mediating Role ◽  
The Relationship

This study examines coffee shops’ marketing mix and its impact on customer satisfaction and word of mouth (WOM). Also, analyzing customer satisfaction mediates the relationship between the marketing mix and word of mouth. This study used a quantitative approach with 100 sampling of coffee shop’s customers across Malang City. Primary data collection is done by distributing questioner containing several questions using a Likert scale to the respondents, while secondary data is obtained from literature studies. For analyzing the data, this study applied descriptive analysis and statistical analysis employed WarpPLS 7.0 software to perform the Partial Least Squares-Structural Equation Modelling (PLS-SEM) analysis. This study proves that marketing mix has a positive and significant effect on customer satisfaction, and the same relationship was found between the marketing mix and WOM. An important finding from this study is that customer satisfaction plays a mediating role between marketing mix and word of mouth.

Sign in / Sign up

Export Citation Format

Share Document