scholarly journals Pembayaran Pajak Penghasilan Terkait Keotentikan Perjanjian Pengikatan Jual Beli

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 443
Author(s):  
Anak Agung Gde Angga Kusuma Putra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Legal Certainty ◽  
Legal Research

Article 1 paragraph (1) of Government Regulation Number 34 Year 2016 states that a person or entity that obtains income from the transfer of rights to land and/or buildings is subject to final income tax. Regarding the PPh payment period stipulated in Article 3 paragraph (1) PP No. 34 of 2016 stipulates that PPh is paid before the deed is signed. The two provisions of this rule there has been a contradiction, namely when the PPh payment is paid. PPh paid before the deed is signed will affect the authenticity of the PPJB deed made by the Notary. The PPJB deed is an authentic deed which is given the appropriate number and date when the PPJB deed is signed. This study aims to provide legal certainty about the authenticity of the PPJB deed related to the payment of income tax. Normative legal research is a type of research that is used in this study. The result of this research shows that PPh should be paid after the PPJB was signed in acxordanxe to the provision under Article 1 point (1). Whenever the PPh is paid prior to the signing, it may cause legal misunderstanding and justice to both parties especially the seller, as well as causing inauthenticity of the PPJB made by the Notary. Pasal 1 ayat (1) PP Nomor 34 Tahun 2016 menentukan bahwa seseorang atau badan yang memperoleh penghasilan dari pengalihan hak atas tanah dan/atau bangunan terutang pajak penghasilan yang bersifat final. Mengenai waktu pembayaran PPh diatur dalam Pasal 3 ayat (1) PP Nomor 34 Tahun 2016 menentukan bahwa PPh dibayarkan sebelum akta ditandatangani. Dari dua ketentuan peraturan ini telah terjadi kontradiksi yaitu kapan pembayaran PPh dibayarkan. PPh yang dibayarkan sebelum akta ditandatangani akan berimbas pada keotentikan akta PPJB yang dibuat oleh Notaris. Akta PPJB merupakan akta otentik yang diberi nomor dan tanggal yang sesuai pada saat akta PPJB ditandatangani. Penelitian ini bertujuan untuk memberi kepastian hukum akan keotentikan akta PPJB terkait dengan pembayaran PPh. Penelitian hukum normatif merupakan jenis penelitian yang dipakai penelitian ini. Hasil dari penelitian ini yaitu pembayaran PPh seharusnya dibayarkan setelah akta PPJB ditandatangani di hadapan Notaris, karena penghasilan yang diperoleh oleh penjual untuk membayar PPh diperoleh saat setelah akta PPJB ditandatangani sesuai dengan ketentuan Pasal 1 ayat (1). Sedangkan apabila PPh dibayarkan sebelum akta ditandatangani akan menimbulkan ketidakpastian hukum dan keadilan bagi para pihak terutama pihak penjual, serta dapat mengakibatkan ketidakotentikan akta PPJB yang dibuat oleh Notaris.

scholarly journals Keabsahan Surat Keputusan Pemberian Hak Atas Tanah Tanpa Disertai Surat Setoran Pajak

2021 ◽  
Vol 2 (2) ◽  
pp. 38-49
Author(s):  
David Mars Tornado ◽  
Marwati Riza ◽  
Sri Susyanti Nur
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Land Rights ◽  
Legal Certainty ◽  
Legal Research ◽  
Legal Implications ◽  
The Republic ◽  
Legal Subjects ◽  
Research Show

The granting of land rights is one way for legal subjects to be able to obtain a right to land in Indonesia. This study aims to determine the legal implications of the Decree on Granting Land Rights issued by the National Land Agency without implementing Article 7 of the Republic of Indonesia Government Regulation Number 34 of 2016 concerning Income Tax. This research is empirical legal research. The results of the research show that the Decree on the Granting of Rights to Land is still valid without implying that it is null and void, while Article 7 of the Republic of Indonesia Government Regulation Number 34 of 2016 is not in line with the principles in the theory of legal certainty and is not effective in its application or enforcement.

scholarly journals Akses Karya Cipta Audiobook Bagi Disabilitas Netra : Perspektif HAM

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 433
Author(s):  
Bagus Gede Ari Rama Bagus Gede Ari Rama ◽  
Ni Ketut Supasti Dharmawan
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Legal Protection ◽  
People With Disabilities ◽  
Comparative Approach ◽  
Blind People ◽  
Legal Certainty ◽  
Legal Research

Audiobook access for people with disabilities is very important. Access is the convenience that people get from a service. This study aims to analyze the legal certainty and legal protection of audiobook copyright access for blind people with disabilities. This study uses a normative legal research method with a statutory approach and comparative approach. This research found that access to audiobooks' works has been regulated in the Marrakech Treaty, Copyright Act Number 28 of 2014 and Government Regulation Number 27 of 2019. Akses karya cipta audiobook bagi disabilitas sangat penting. Aksesibilitas merupakan kemudahan yang didapat oleh orang terhadap suatu layanan. Penelitian ini bertujuan untuk menganalisis kepastian hukum serta perlindungan hukum akses karya cipta audiobook bagi disabilitas tuna netra. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Dalam penelitian ini menemukan bahwa akses karya cipta audiobook telah diatur dalam Traktat Marrakesh, UUHC 2014 serta Peraturan Pemerintah Nomor 27 Tahun 2019.

scholarly journals SANKSI YANG DITERIMA OLEH PEJABAT PEMBUAT AKTE TANAH DALAM PEMBUATAN AKTA AUTENTIK YANG CACAT HUKUM (STUDI PUTUSAN: PN JAKSEL NO. 124/PDT.G/2017/PN.JKT.SEL)

2019 ◽  
Vol 2 (2) ◽  
pp. 314
Author(s):  
Andi Pratono ◽  
Tjempaka Tjempaka
Keyword(s):  
Government Regulation ◽  
Code Of Ethics ◽  
Public Official ◽  
Legal Certainty ◽  
Legal Research ◽  
Community People ◽  
Is Theory ◽  
The Law ◽  
Legal Consequences ◽  
Made In

Indonesia is the law of state or law state, as a law state country, Indonesia must have 3(three) important element such as legal certainty, justice, and expediency. Those main elements represent all the law state. In community, people everyday acts always relate to legal act, such as contract, buying or selling object that promised. To ensure those legal act have the ability perfect proof power, those legal act poured in the form of deed. In buying and selling land, a deed of sale and purchase must be made in front authorized official like land deed officer. However land deed officer as public official do make mistake on duty, with the result that party at a disadvantage. Party that loss because of mistake land deed officer, do ask for responsibility by suing the land deed officer to compensate the losses. Land deed officer in carrying out their duties must apply the precautionary principle so as to minimize any mistakes in making the deed. Author is using normative legal research methods, supported by a data which is theory and interviews some expert in land deed officer and Code of Ethics. The legal consequences to the land deed officer due the legal acts are against the law, which is a sanction will be given. The sanction will divided in three types such as sanction according to the Civil Law, Criminal Law and Code of Ethics or Government Regulation about land deed officer.

scholarly journals Kepastian Hukum Jumlah Modal Dasar Pendirian Perseroan Terbatas Setelah Berlakunya PP Perubahan Modal Dasar Perseroan Terbatas

Acta Comitas ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 340
Author(s):  
Ida Bagus Putra Pratama ◽  
I Made Dedy Priyanto
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Limited Liability ◽  
Company Law ◽  
Limited Liability Company ◽  
Legal Certainty ◽  
Legal Research ◽  
Conceptual Approach ◽  
Basic Capital ◽  
Before And After

Research on legal certainty the amount of basic capital establishment of limited liability company based on the norms of conflict between article 32 paragraph (1) of the limted liability company law concerning "the limited liability company capital of at least Rp 50,000,000.00" with article 1 paragraph (3) of government regulations The limited liability of the company's capital of limited liability concerning "the founding capital of the company is determined by agreement”. 2 problem are formulated: (1) What is the form for deposit of stock capital on the provisions of article 33 of the limited liability company law, (2) How is the legal certainty of the number of basic capital of the limited liability After the validity of government regulation change of the limited liability company. This purpose research is finding form of the deposit of stock capital and the basic capital of the limited liability company before and after enforcement of government regulation of limited liability of the company. The legal research method used normative legal research method with statute approach and conceptual approach. Capital deposits of shares can be made in the form of money and other forms of immovable tangible objects such as land and intangible objects in the form of bill of Rights; and arrangements regarding the underlying capital applicable in the establishment of the limited liability company is Article 1 paragraph (3) of government regulation of the limited liability of the company.

scholarly journals Analisis Peraturan Pemerintah Nomor 23 Tahun 2018: Sudut Pandang Pelaku UMKM

2019 ◽  
Vol 20 (1) ◽  
pp. 99
Author(s):  
Prima Bayu Prakosa ◽  
Amir Hidayatulloh
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Financial Statements ◽  
Government Policies ◽  
The Internet ◽  
Legal Certainty ◽  
Tax Base ◽  
Tax Enforcement ◽  
Study Base

This research was conducted to determine the effectiveness of final tax enforcement for MSME entrepreneurs in terms of tax collection principles and to find out the obstacles faxed by MSME entrepreneurs in implementing the final tax. This research is a qualitative study. The analysis of the determination of final income tax base on government regulation number 23 in 2018 provides an explanation of the phenomenon of imposing final tax on MSME. Data collection techniques used were interviews, which given to nine Batik MSME in the special regional of Yogyakarta. The next activity is analyzing by linking the real conditions with particular review that used as a review that is used as reference and guide in conducting a study. Base on the analysis, it was found that the majority of taxpayer (nine batik MSME) said that MSME left injustice, lack of legal certainty, lack of efficiency, and lack of pleasure in paying taxes. Obstacles in implementing government regulation number 23 in 2018 include the existence of government policies related to taxation when in a state of loss makes MSME difficult, the payment system that e-billing makes it is difficult for some MSME because the resource person does not master the internet and computerization, legal certainly is unclear and the existence of problem related to financial statements that have not been properly arranged.

scholarly journals Kepastian Hukum Usaha Mikro Kecil dan Menengah Dalam Pola Kemitraan Sebagai Penerima Waralaba

2020 ◽  
Vol 9 (3) ◽  
pp. 547
Author(s):  
I Made Bagus Suardana ◽  
I Wayan Wiryawan
Keyword(s):  
Economic Growth ◽  
Research Method ◽  
Government Regulation ◽  
Central Government ◽  
Small And Medium Enterprises ◽  
Legal Certainty ◽  
Legal Research ◽  
The Law ◽  
Medium Enterprises ◽  
Regional Governments

The legal certainty for micro, small and medium enterprises in a partnership scheme is as a franchisee. Economic growth is so fast and advanced that many regulations by the central government and regional governments issue policies that cannot be implemented and result in no guarantee of legal certainty for the community. The purpose of this paper is to review the regulation of the minister of trade regarding franchising in 2019 related to legal certainty for micro, small and medium enterprises in the framework of a franchise business. The method used in this paper is a normative legal research method by analyzing the provisions of statutory regulations. The results of this study explain that based on the principle of lex superior derogate legi inferiori, the law with a higher position removes the laws that are under it, namely in the MSME partnership pattern in the franchise business, it should still use the rules in Government Regulation No. 17 of 2013 concerning the Implementation of Law Number 20 of 2008 concerning Micro, Small and Medium Enterprises. Kepastian hukum usaha mikro, kecil dan menengah dalam pola kemitraan adalah sebagai penerima waralaba. Pertumbuhan ekonomi yang demikian cepat dan maju, menyebabkan banyak regulasi oleh pemerintah pusat maupun pemerintah daerah menerbitkan kebijakan–kebijakan yang belum dapat dilaksanakan dan berakibat tidak adanya jaminan kepastian hukum yang berkeadilan bagi masyarakat. Tujuan dari penulisan ini, untuk mengkaji peraturan menteri perdagangan tentang waralaba tahun 2019 terkait kepastian hukum bagi usaha mikro, kecil dan menengah dalam rangka bisnis waralaba. Metode yang digunakan dalam tulisan ini metode penelitian hukum normatif dengan menganalisa dari ketentuan peraturan perundang–undangan. Hasil penelitian ini menjelaskan bahwa  berdasarkan asas lex superior derogate legi inferiori mengakibatkan hukum yang kedudukannya lebih tinggi menghapus hukum yang ada di bawahnya yaitu dalam pola kemitraan UMKM dalam bisnis waralaba sudah seharusnya tetap menggunakan aturan dalam Peraturan Pemerintah No. 17 Tahun 2013 Tentang Pelaksanaan Undang-Undang Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil dan Menengah.

scholarly journals Implementation of Accelerated Complete Systematic Land Registration in 2019 in Grabagan Village, Sidoarjo

Academia Open ◽  
2020 ◽  
Vol 3 ◽  
Author(s):  
Siti Lailatul Mufidah ◽  
Sri Budi Purwaningsih
Keyword(s):  
Human Resources ◽  
Spatial Planning ◽  
Government Regulation ◽  
Legal Protection ◽  
Qualitative Approach ◽  
Legal Certainty ◽  
Legal Research ◽  
Land Registration ◽  
Indonesian Government ◽  
The Village

The Indonesian government holds Land Registration for the Indonesian people in accordance with the provisions in Government Regulation Number 24 of 1997 concerning Land Registration. One of the Indonesian Government's programs regarding land registration is carrying out a Complete Systematic Land Registration program in 2017 to ensure legal certainty and legal protection for the Indonesian people. This study aims to determine the implementation of accelerated land registration in 2019 in Grabangan Village, Tulangan District, Sidoarjo Regency. This type of research uses social legal research by examining laws and other regulations with a qualitative approach accompanied by interviews and questionnaires to obtain data. The results of this study explain that the complete systematic land registration activities for the Indonesian people that have been carried out by the Sidoarjo Regency Land Office are in accordance with the provisions in the Regulation of the Minister of Agrarian / Spatial Planning for the Head of the National Land Agency Number 12 of 2017, however, in Grabangan Village there are obstacles, for example: lack of Human Resources, lack of awareness of the community and the main number of fields that float around makes implementation in the village a problem.

scholarly journals SURAT KETERANGAN TANAH ADAT (SKT-A) OLEH DAMANG KEPALA ADAT TERKAIT PEMBUATAN SERTIPIKAT TANAH DI PROVINSI KALIMANTAN TENGAH: Pendekatan Konsep Al- adah al- Muhakkamah

JURISDICTIE ◽  
2017 ◽  
Vol 8 (1) ◽  
pp. 71
Author(s):  
Ferry Setiawan
Keyword(s):  
Government Regulation ◽  
Land Rights ◽  
Legal Certainty ◽  
Legal Research ◽  
Land Registration ◽  
Central Kalimantan ◽  
Traditional Leader ◽  
Indigenous Lands ◽  
Indigenous Land Rights ◽  
Indigenous Land

This journal aims to assess whether the Certificate of Indigenous Land created by Damang traditional leader can serve as a means of proof in land registration pursuant to Article 24 Paragraph (1) of Government Regulation No. 24 of 1997 on Land Registration and legal certainty for holders of the Certificate of Indigenous Land , This research is a normative legal research (Normative Legal Research) that use the approach legislation and conceptual approaches. Then assisted with legal materials will be described, described, and analyzed in relation to one another. In this study it was found that the Certificate of Indigenous Land created by Damang traditional leader based regulation Indigenous Institute Central Kalimantan can not be recognized as a means of proof in land registration as provided in Article 24 Paragraph (1) of Government Regulation No. 24 of 1997 on Land Registration. With the Certificate of Indigenous Lands can not be evidence in land registration, then it can not guarantee legal certainty for holders of indigenous land rights in Central Kalimantan.

scholarly journals Prudential Principles in Regulation of Land Registration in Indonesia

2020 ◽  
Vol 3 (3) ◽  
pp. 19-25
Author(s):  
Ilgiz Bross
Keyword(s):  
Government Regulation ◽  
The State ◽  
Legal Certainty ◽  
Legal Research ◽  
Land Registration ◽  
Registration Process ◽  
Regulatory Standards ◽  
The Law ◽  
The Republic ◽  
Registration Result

Land registration is the first step for landowners to have legal ownership certificates and be recognized by the state in the form of land certificates, the raw errors in land registration result in multiple interpretations of legal certainty regarding land data that will harm landowners, so the principle of prudence in registration land is very important to be applied so that in the registration process there is no mistake and legal certainty is guaranteed from the certificate issued. This study aims to find out and analyze the extent o which the principle of prudence is regulated in land registration regulations so that the implementation of land registration is carried out correctly and appropriately. The type of research used in this research is normative legal research, namely research based on legal materials whose focus is on reading and studying the materials of primary law and secondary law. The results of this study indicate that the principle of prudence has been stipulated in the land registration law by observing the principle of prudence indicators contained in article per article in the land registration law such as the Law of the Republic of Indonesia Number 5 of 1960 concerning Regulations Basic Agrarian Principles, Republic of Indonesia Government Regulation Number 24 of 1997 concerning Land Registration, Agrarian Minister Regulation Number 3 of 1997 concerning Provisions for Implementing Government Regulation number 24 of 1997 concerning land registration, and Regulation of the Head of National Land Agency of the Republic of Indonesia number 1 of 2010 about Land Service and Regulatory Standards.

scholarly journals The Formulation of The Norm On Handling The Violation of Local Election

2018 ◽  
pp. 15-29
Author(s):  
Atiqah Mumtazah Ameliah Bura Datu
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Legal Certainty ◽  
Legal Research ◽  
Local Election ◽  
Second Amendment ◽  
Legal Uncertainty ◽  
The Government ◽  
Administrative Sanctions

The study to analyze the formulation of the norm on handling the violations of local election which can affirm sanctions for violators of Article 73 of Law Number 10 of 2016 concerning the Second Amendment to the Act Number 1 of 2015 regarding the Government Regulation in Lieu of Act Number 1 of 2014 about the Election of Governors, Regents and Mayors into Law. The Type of the Research Method used in this study is normative legal research. The results of this study are the sanction formulation policies specifically regarding the formulation of administrative sanctions for violators of Article 73 of Act Number 10 of 2016 regarding The Election of Governors, Regents and Mayors, which have a number of fundamental weaknesses, thus affecting the effectiveness of handling violation, because the weaknesses in the formulation stage (in abstracto) are strategic weaknesses for the next stage, namely the application and execution stage (in concret). The conclusion of this study is that there is a legal certainty about the violation handling for the local election that is structured, systematic and massive. It is recommended that these elements are not to be used as a series of reasons that will be difficult in proving all three together since it will cause legal uncertainty and a short amount of time to handle an election crime, the bureaucracy to handle election crimes should be designed more simply.

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