Due To Sell Off Power Of Legal Documents Are Made In Making Act Commerce Land And Buildings By Notary

Jurnal Akta ◽  
2018 ◽  
Vol 5 (3) ◽  
pp. 777
Author(s):  
Paulus Meldif Dika Pratama ◽  
Gunarto Gunarto
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Legal Theory ◽  
Real Life ◽  
Social Institution ◽  
Justice Theory ◽  
Certificate Authority ◽  
Legal Documents ◽  
Legal Consequences ◽  
Made In

The purpose of this study was to analyze the legal consequences of the agreement of power sell off made in the manufacture of an agreement of sale by Notary. Legal theory used in this study, among others: justice theory, the theory of authority and responsibility theory. The approach used in this study is primarily sociological juridical approach. Sociological juridical approach is to identify and conceptualize law as a social institution that is real and functional in a real life system. The results of this study finally provides the answer that the certificate authority to sell off which made the authorizer to the Proxy should still be subject to and required for payment of taxes from the sale of land and / or buildings that have been sold such, it thus obliged Notary socialize at the time the parties face because it is concerned responsibility by agreement authorized to sell he made in the manufacture of an agreement of sale in accordance with the provisions stipulated in the Indonesian Government Regulation No. 36 of 2016 regarding Income Tax on Income From the Transfer of Rights to Land and / or Buildings, And Agreements sale and purchase Land And / Or Building Along with its amendment.Keywords: Certificate Authority To Sell; Agreement Of Sale; Notary.

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 Akibat Hukum Ketentuan Pasal 33 Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 6 Tahun 2018

2021 ◽  
Vol 6 (1) ◽  
pp. 220
Author(s):  
Bambang Tri Wahyudi ◽  
Rachmad Safa’at
Keyword(s):  
Supreme Court ◽  
Spatial Planning ◽  
Income Tax ◽  
Government Regulation ◽  
Land Rights ◽  
Land Registration ◽  
The Supreme Court ◽  
The Right ◽  
Legal Consequences ◽  
Legal Force

This study aimed to analyze the legal force, legal conflicts, and legal consequences of the provisions of Article 33 of the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 and the formulation that was appropriate with the regulations of the payment procedures for income tax (PPh) and acquisition duty of right on land and building (BPHTB). This study used a normative juridical method with a conceptual and statute approach. Based on academic juridical perspective, article 33 Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 had weak legal force, while from a formal juridical perspective the regulation remained valid before a decision to cancel its application from the Supreme Court. The provisions of Article 33 of the Regulation of the Minister of Agrarian and Spatial Planning/Head of the National Land Agency Number 6 of 2018 contradicted the provisions of Articles 3 and 7 of Government Regulation Number 34 of 2018 and Articles 90 and 91 of Law Number 28 of 2009. It caused legal consequences i.e. legal uncertainty, legal injustice, and did not fulfill the legal force of land rights certificates as a strong means of proof. The formulation of the right regulation regarding the procedure for paying income tax and fees for acquiring land and building rights was carried out by establishing and stipulating a ministerial regulation as a normative guideline for a complete systematic land registration program.

scholarly journals Existence Of Agreement In Foreign Language In The Process Of Verification In The Court

2020 ◽  
Vol 6 (3) ◽  
pp. 357
Author(s):  
Yuhelson Yuhelson ◽  
Ramlani Lina Sinaulan ◽  
Bambang Utoyo
Keyword(s):  
Foreign Language ◽  
Legal Theory ◽  
Secondary Data ◽  
Foreign Languages ◽  
Primary Language ◽  
Analysis Method ◽  
Positive Law ◽  
The Law ◽  
Legal Consequences ◽  
Made In

<p>In line with the increasingly waning of the State borders in trade and business, then currently many trade and business agreements in Indonesia are made or entered into inforeign languages. The law has in principle governed the language of the agreement, in which the Law requires the use of the Indonesian language as the primary language of the agreement, while the secondary language may use language understood by those who do not understand the Indonesian language. The problems a rise when the parties to the agreement do not understand the language arrangements provided for by this law and use Foreign languages as the primary language even further as the only language used in an agreement. This is certainly contrary to the provisions of the law and vulnerable to create new legal problems. The method used is jurical normative, amethod that examines the application of principles or norms in positive law, which examines the legal force of agreement made in private form in a foreign language. The data used are secondary data consisting of primary, secondary and tertiary legal materials. With regard to data analysis was done by using juridical qualitative analysis method. The legal theory used is the legal certainty theory according to Jan Michiel Otto and Substantiation Theory. The results of this study is an agreement made or entered into ina foreign language has no legal substantiation before a Courtof law as they are contrary to the provisions of Article 31 of Law Number 24 of 2009. There fore the legal consequences of an agreement made in private form in a foreign language is considered to be null and void, and as a consequence, such agreement is considered never to exist.</p>

scholarly journals The Closing of the Door of Ijtihad and the Application of the Law

1993 ◽  
Vol 10 (3) ◽  
pp. 396-401
Author(s):  
Frank E. Vogel
Keyword(s):  
Islamic Law ◽  
Legal Theory ◽  
Early Stage ◽  
Early Period ◽  
Court Records ◽  
Legal Documents ◽  
Islamic Legal Theory ◽  
Made In ◽  
The Ideal

This panel's center of gravity is Islamic legal theory and doctrine,particularly usul alfiqh. In this mom are many of the West's leadingscholars in this field. This puts me out of step, for my work leads me tostudy fiqh and usul alfiqh chiefly from the viewpoint of their application,an approach that is the result of spending several years in SaudiArabia studying the role of fiqh and the ulema in the Islamic legalsystem. I wish to submit, however, that there are a number of doctrinalproblems to which a study of the law's application and practice or, inother words, a study of the legal system, stands to contribute a great deal.The closing of the door of ijtihad, which I intend to discuss, is such anissue.But first let me make some general points to support the generalsuggestion I have just made. In western studies of fiqh, we have oftenomitted, justifiably or not, any consideration of the law's application.Among the valid justifications for doing so is the very vastness of thedoctrinal corpus. Another is that to get basic data on the law's historicalapplication is far more difficult than fvding its black-letter doctrine.Other justifications are more questionable. For one, we have often madecertain assumptions, which-stating them with due exaggeration-holdthat Islamic law, since it became stagnant at an early period, was usuallyignod in practice. As a d t of this, it is often maintained, fiqh retreatedinto the ideal world of scholarship while the application of the lawfell under the sway of arbitrary and despotic rulers. Approaching the lawwith such an impression, however much in the background, scholars ofIslamic law have, not surprisingly, spent little time on its application.This last justification for ignoring the law's application is now, I believe,rapidly eroding due to the efforts of scholars on many differentfronts. Some, notably Professor Hallaq, are at work countering the exaggeratedidea of the "closing of the door of ijtihad," a phrase used to conveythe idea that fiqh became utterly stultified at an early stage. Otherscholars ate examining late Shari'ah court records and legal documents ...

BERLAKU DAN KEABSAHAN PERJANJIAN INTERNASIONAL DALAM PANDANGAN HUKUM INTERNASIONAL

2019 ◽  
Vol 1 (1) ◽  
pp. 95-103
Author(s):  
Komang Sukaniasa
Keyword(s):  
International Law ◽  
International Agreements ◽  
The State ◽  
International Agreement ◽  
International Treaties ◽  
International Treaty ◽  
Binding Force ◽  
International Rights ◽  
Legal Consequences ◽  
Made In

International agreements are agreements between international subjects that give rise to binding obligations in international rights, which can be bilateral or multilateral. Based on these opinions, an understanding can be taken that international treaties are agreements or agreements entered into by two or more countries as subjects of international law that aim to cause certain legal consequences. International agreements, whether ratified or through approval or acceptance or accession, or other methods that are permitted, have the same binding force as ratified international treaties established in the Ratification Law of International Treaties. Once again, it is equally valid and binding on the state. Therefore, the authors consider that the position of international treaties are not made in the form of the Ratification Act of the International Agreement but are binding and apply to Indonesia. Then Damos Dumoli Agusman argues that ratification originates from the conception of international treaty law which is interpreted as an act of confirmation from a country of the legal acts of its envoys or representatives who have signed an agreement as a sign of agreement to be bound by the agreement.

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

2021 ◽  
Vol 2 (1) ◽  
pp. 6-10
Author(s):  
Made Dwi Surya Suasa ◽  
I Made Arjaya ◽  
I Putu Gede Seputra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Minimum Cost ◽  
Vertical Equity ◽  
Cost Of Living ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

scholarly journals Bond-Graph model based stepper motor output characteristics simulation implemented in LabVIEW environment

2021 ◽  
Vol 7 (1.) ◽  
Author(s):  
Zsolt Molnár
Keyword(s):  
Block Diagram ◽  
Real Life ◽  
Graph Model ◽  
Bond Graph ◽  
Visual Programming ◽  
Stepper Motor ◽  
Intermediate Step ◽  
Virtual Device ◽  
Wide Range ◽  
Made In

In the industry, simulations are of great importance. They enable measurements to be made in different conditions about a virtual device, which are highly comparable to measurements made in a real life scenarios. Because of their wide range of usage in lower power drive systems, where precision and simplicity is a must, the subject of study is a permanent magnet stepper motor. For precise positioning purposes, it is essential to know the positioning behaviour of these devices. The model construction process involved an intermediate step, which consisted of creating the Bond-Graph of the motor based on pre-defined models available in the literature in this field. In the next step, the Bond-Graph model was converted to a block diagram of the motor. This permitted the direct implementation of the motor model in LabVIEW visual programming environment. The preliminary steps allows us to check and confirm the functionality and correctness of the model. This article covers in detail the model conversion and implementation steps of the simulation. At the end, the functionality of the simulation was tested.

scholarly journals Interviewing students about the significance of punctuation marks among modern youth

XLinguae ◽  
2020 ◽  
Vol 13 (4) ◽  
pp. 163-178
Author(s):  
Gulnar Yеskermessova ◽  
Tynyshtyk Yermekova ◽  
Karlygash Nurmuhametova ◽  
Raikhan Abnassyrova ◽  
Orynaу Zhubaeva
Keyword(s):  
Syntactic Structure ◽  
Real Life ◽  
Point Of View ◽  
Life Changes ◽  
Speech And Language ◽  
Separate Section ◽  
Syntactic Theory ◽  
Speech Activity ◽  
Qualitative Changes ◽  
Made In

In the modern linguistic literature, without taking into account new qualitative changes in contemporary syntactic theory, the theory of text science and speech activity, the view of the consideration of punctuation as a separate section of syntax still prevails. If the linguistic environment changes and the language has the ability to adapt to changes in real life, changes that are observed in a particular speech practice must first be seen as a new but standard, communicative, and pragmatic phenomenon (pauses, deviations). After all, speech and language are interrelated phenomena. Both are two other units of the system. From this point of view, changes made in the syntactic structure of speech should be recognized as consequences of non-verbal communication in non-oral (written) communication. Despite the recognition of the importance of many definitions and studies presented for punctuation, the generally recognized values of textbooks, the emergence of various additional clarifications, and changes relating to punctuation indicate the need to take into account the qualitative changes occurring in the practice of punctuation marks and punctuation-graphic means. In particular, the results of the survey among students clarify this opinion.

scholarly journals ANALISIS PENGARUH PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR PROVINSI BENGKULU

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Adhitya Yuspitara ◽  
Karona Cahya Susena ◽  
Herlin
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Simple Correlation ◽  
Tax Collection ◽  
Made In

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax.  Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words:  Tax collection and Tax Receipts

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