scholarly journals PENGENAAN PAJAK PADA PERJANJIAN PENGIKATAN JUAL BELI HAK ATAS TANAH DI DENPASAR

2020 ◽  
Vol 16 (1) ◽  
pp. 114-122
Author(s):  
Luh Putu Sudini ◽  
Nella Hasibuan ◽  
Made Wiryani
Keyword(s):  
Rule Of Law ◽  
Income Tax ◽  
Public Expenditure ◽  
Land Rights ◽  
Problem Formulation ◽  
Public Facilities ◽  
State Revenue ◽  
The Republic ◽  
Ownership Rights ◽  
Binding Agreement

-Considering that tax is one of the sources of state revenue originating from public contributions to the State treasury. According to Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, Indonesia is a rule of law. Tax collection based on laws that can be forced without the services of compensation (contravention) that can be directly demonstrated and used to pay for public expenditure and the construction of public facilities. Taxes in Indonesia are currently one of the largest sources of revenue for the nation's development in order to achieve prosperity for its citizens. The act of buying and selling is an agreement between the parties about paying a certain price of an item, with the aim of transferring ownership rights to the material sold. To achieve legal certainty in the sale and purchase of land rights, the parties are bound by an agreement based on an agreement made before a Notary. Problem formulation: 1. What is the process of binding the sale and purchase of land rights related to taxation in Denpasar? And 2. What are the forms of tax imposition in to buy and sell rights to land in Denpasar? This research is empirical legal research. The binding agreement on the sale and purchase of land rights is a pre-agreement made related to the imposition of tax in the case of a transfer of rights to land that must be paid in advance in order to carry out trading transactions before the Land Deed Maker Officer. The tax imposed from the binding agreement on the sale and purchase of land rights is the income tax for the seller and the Fees for Acquiring Land and/or Building Rights (BPHTB) for the buyer.Mengingat pajak merupakan salah satu sumber penerimaan Negara yang berasal dari iuran rakyat kepada kas Negara. Menurut Pasal 1 ayat (3) Undang-Undang Dasar Negara Republik Indonesia 1945, Indonesia merupakan Negara hukum. Pemungutan pajak berdasarkan undang-undang yang dapat dipaksakan dengan tiada mendapat jasa imbalan (kontraprestasi) yang dapat langsung ditunjukkan dan digunakan untuk membayar pengeluaran umum dan pembangunan fasilitas umum. Pajak di Indonesia saat ini menjadi salah satu sumber penerimaan terbesar pembangunan bangsa dalam rangka mencapai kesejahteraan bagi warga negaranya. Tindakan jual beli merupakan suatu kesepakatan antara para pihak tentang membayar harga tertentu dari suatu barang, dengan tujuan mengalihkan hak milik atas kebendaan yang  dijual. Untuk mencapai kepastian hukum pada jual beli hak atas tanah, para pihak diikat dengan suatu perjanjian berdasarkan kesepakatan  yang di buat di hadapan Notaris. Rumusan masalah: 1. Bagaimana  proses pengikatan jual beli hak atas tanah terkait dengan pengenaan pajak di Denpasar? Dan 2. Bagaimana bentuk pengenaan pajak dalam pengikatan jual beli hak atas tanah di Denpasar? Penelitian ini merupakan penelitian hukum empiris. Perjanjian pengikatan jual beli hak atas tanah merupakan pra-perjanjian yang  dibuat terkait dengan pengenaan pajak dalam hal peralihan hak atas tanah yang harus di bayarkan terlebih dahulu agar dapat melakukan transkasi jual beli di hadapan Pejabat Pembuat Akta Tanah. Pajak yang dikenakan dari perjanjian pengikatan jual beli hak atas tanah yakni pajak penghasilan bagi pihak penjual dan Bea Perolehan Hak Atas Tanah Dan/Atau Bangunan (BPHTB) bagi pihak pembeli.

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

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.

Legal Protection for Creditors Against Validity of Trade Binding Act with Loan Without Dependent Rights (Analysis of Verdict Number: 34/Pdt/2017/PT. YYK and Number : 214/Pdt.G/2014/PN.Jkt Sel)

Authentica ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 163-185
Author(s):  
Nina Trisnowati
Keyword(s):  
Legal Protection ◽  
Land Rights ◽  
Bond Number ◽  
Court Decision ◽  
District Court ◽  
Power Of Attorney ◽  
The Supreme Court ◽  
Outstanding Debt ◽  
The Republic ◽  
Binding Agreement

Credit, which was previously considered taboo, is now a necessity in society. Everyone is looking for convenience for credit without knowing the risks and impacts that will occur in the future. The most important element of credit (debt) is the trust of the creditor towards the borrower as the debtor. Sale and Purchase Agreement (hereinafter referred to as PJB) is an agreement between a seller to sell his property to a buyer made with a notarial deed. Cases that occurred in Yogyakarta High Court Decision Number 34 / Pdt /2017/PT.YYK and District Court Decision Number 214 / Pdt, G / 2014 / PN. Jkt.Sel is a case of debt receivable with collateral for a certificate of land rights and the parties poured their agreement into the Sale and Purchase Binding Act (PPJB) and the Selling Power of Attorney, considering that after the two decisions, there was an outstanding debt problem, while the debtor was still have not been able to repay their debts to creditors, with guarantees of certificates of land rights without mortgage. The purpose of this study was to analyze the judges' consideration of the decision Number 34 / Pdt /2017/PT.YYK with Decision Number 214 / Pdt.G / 2014 / PN. Jkt Cell regarding sale and purchase agreement. analyze the legal protection for creditors against the validity of the deed of sale and purchase agreement with a loan without mortgage. analyze repayment by defaulting debtors relating to debts and loans without mortgages. The method used in this study is a normative juridical method, analyzed Normatively Qualitatively, The results of the study show that in Decision Number 34 / Pdt /2017/PT.YYK which states are null and void and do not have the power to bind an authentic deed regarding the "Purchase Bond" Number 01/2015 and authentic deed in the form of "Sales Authority" Number 02/2015 , because based on the Supreme Court Jurisprudence of the Republic of Indonesia number 275K / PDT / 2004. Whereas as a comparison for Decision Number 214 / Pdt.G / 2014 / PN. Jkt Cell, which originally had a legal relationship, that is, debt and receivables which stated that the Plaintiff was proven to have committed a default on the Defendant, stated the Purchase Binding Agreement No. 45 dated July 11, 2008 and all of its derivatives are valid and correct deeds; declare the Deed of Credit Recognition No. 46 dated July 11, 2008 and all of its derivatives are valid and correct deeds; certifies Fiduciary Deed (movable property) No. 47 dated July 11, 2008 and all of its derivatives are valid and correct deeds. Keywords: Legal Protection, Debt-Receivables, Binding Agreement of Purchase, Abuse of Circumstances.

scholarly journals FOREIGNERS LAND RIGHTS REGULATIONS: INDONESIA’S PRACTICE

2015 ◽  
Vol 27 (1) ◽  
pp. 98
Author(s):  
Arie Afriansyah
Keyword(s):  
Rule Of Law ◽  
Land Rights ◽  
Territorial Integrity ◽  
The Rule Of Law ◽  
The Republic

The issue of the sales of Indonesian Islands to non-Indonesian Citizen has seized the attention of Indonesian people nationally. It is thought that such sales will affects the sovereignty of Indonesia’s territory. This article will focus on two main issues, namely how the rule of law regulates acquisition and management of areas that go to the sovereignty of a country and how or what the main problems faced by Indonesia in maintaining the territorial integrity of the Republic of Indonesia, especially the business of selling some islands to non-Indonesian citizens. Isu penjualan beberapa pulau di Indonesia kepada warga Negara asing telah menyita perhatian masyarakat Indonesia secara nasional. Diperkirakan bahwa penjualan tersebut akan mempengaruhi kedaulatan wilayah Indonesia. Artikel ini akan fokus pada dua isu utama, yaitu bagaimana aturan hukum mengatur dalam hal perolehan dan pengelolaan kawasan yang masuk dalam kedaulatan suatu negara dan bagaimana atau apa masalah utama yang dihadapi oleh Indonesia dalam menjaga keutuhan wilayah Republik Indonesia, khususnya bisnis penjualan beberapa pulau kepada pihak asing.

scholarly journals Akibat Hukum Terhadap Peralihan Hak Milik Atas Tanah Yang Belum Lunas Pembayarannya

Jurnal Akta ◽  
2017 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
M. Adib Luthfi ◽  
Akhmad Khisni
Keyword(s):  
Land Rights ◽  
Customary Law ◽  
Payment Method ◽  
New Process ◽  
Legal Effect ◽  
Ownership Of Land ◽  
Ownership Rights ◽  
Sense Of Justice ◽  
Binding Agreement

ABSTRAKHasil penelitian menyimpulkan, bahewa akibat hukum dari peralihan hak milik atas tanah yang belum lunas pembayarannya adalah sah secara jual beli, akan tetapi apabila pembayaran harga tanahnya tersebut belum dilunasi terlebih dahulu maka peralihan hak nya dapat ditangguhkan (sesuai perjanjian pengikatan jual beli lunas). Setelah pembayaran harganya dilunasi baru proses peralihan haknya dilanjutkan (pembuatan Akta Jual Beli dan proses sertifikat). PPAT membuatkan Akta Jual Beli selanjutnya akta tersebut dijadikan alat bukti autentik yang menerangkan telah terjadi peralihan hak atas tanah melalui jual beli selanjutnya untuk didaftarkan. Sedangkan jual beli tanah yang menganut hukum adat bersifat konkret, kontan, nyata dan riil. Artinya peran PPAT dalam melaksanakan amanat Undang-Undang tersebut harus benar-benar terlaksana dan kaitannya dengan peralihan hak milik atas tanah yang belum lunas pembayarannya, PPAT harus menentukan sikap tegas untuk tidak membuatkan Akta Jual Beli tersebut sebelum seluruh pembayaran harganya lunas meskipun cara pembayarannya secara bertahap. Solusinya apabila ada permasalahan seperti itu maka PPAT harus membuatkan perjanjian pengikatan jual beli lunas sebelum dibuatkan Akta Jual Belinya. Hal tersebut dilakukan supaya terwujud rasa keadilan dan meminimalisir wanprestasi antara penjual dan pembeli dalam kaitannya dengan jual beli tanah.Kata Kunci : Akibat Hukum, Jual Beli Tanah, Belum Lunas. ABSTRACT The result of this study concludes that the legal effect of the transfer of ownership of land that has not paid off is valid for the sale and purchase, but if the payment of the land price has not been paid in advance then the transfer of its rights can be suspended (in accordance with the agreement of sale and purchase settlement paid). After payment of the price is paid a new process of transfer of rights continue (making Deed of Sale and Purchase certificate process). PPAT makes the Deed of Sale and then the deed is used as authentic proof that there has been a transfer of land rights through subsequent sale and sale to be registered. While the sale and purchase of land that adheres to customary law is concrete, cash, real and real. This means that the role of PPAT in carrying out the mandate of the Act must be fully implemented and related to the transfer of ownership rights to land that has not paid off, PPAT must determine the firm stance to not make the Deed and Sell before all payment of the price paid in full even though the payment method gradually . The solution if there are problems like that then PPAT must make a binding agreement to buy and sell paid before the Deed of Sale. This is done in order to realize the sense of justice and minimize the default between the seller and the buyer in relation to the sale and purchase of land.Keywords: Legal Effect, Sale and Purchase Land, Not Filled.

scholarly journals First-Time Registration of Ownership of Land Obtained Through Sale and Purchase under the Hand Whose Proof of Ownership Is Lost

2019 ◽  
Vol 6 (2) ◽  
pp. 671
Author(s):  
Bintang Uswatun Hasanah ◽  
Any Suryani ◽  
Widodo Dwi Putro
Keyword(s):  
Land Rights ◽  
Land Registration ◽  
Land Title ◽  
Proof Of Ownership ◽  
The Republic ◽  
The Government ◽  
Sociological Approaches ◽  
Ownership Of Land ◽  
Ownership Rights ◽  
First Time

In practice, people who experience loss of proof of ownership rights over land where in the land title application must provide evidence of information about the land which includes data on physical and physical data. As stipulated in Law No. 5/1960 concerning Regulation on Basic Agrarian Principles article 19 that To ensure legal certainty by the Government registration of land throughout the territory of the Republic of Indonesia according to the provisions regulated by Government Regulations, registration includes one of giving letters - proof of rights, which applies as a strong evidence tool. The problem in this study is how is the validity of buying and selling rights to land carried out under the hands? and how is the registration process the first application for ownership of land to land whose proof of ownership is lost? The purpose of this study was to determine the validity of the sale and purchase of land rights carried out under the hand, and to find out the process of registering the transfer of land rights at the Bima City Land Office whose proof of ownership was lost. This research has benefits both academically and practically. The research used in this study is Empirical Law research and the approach in this study is the Legislative, Conceptual, and Sociological approaches. The process of buying and selling land under the hands carried out before the Head of Village / Lurah and witnesses is valid because the buying and selling conditions have been fulfilled according to Law Number 5 Year 1960 concerning Agrarian Principal Regulations. The first application for land registration in Bima City whose proof of ownership is lost in practice can still be registered.

Cicero and Milo

1974 ◽  
Vol 64 ◽  
pp. 62-78 ◽  
Author(s):  
A. W. Lintott
Keyword(s):  
Civil War ◽  
Rule Of Law ◽  
The State ◽  
The Political ◽  
New Era ◽  
The Rule Of Law ◽  
Political Position ◽  
The Republic ◽  
Political Realignment ◽  
Political Scene

The battle of Bovillae on 18th January, 52 B.C., which led to Clodius' death, was literally treated by Cicero in a letter to Atticus as the beginning of a new era—he dated the letter by it, although over a year had elapsed. It is difficult to exaggerate the relief it afforded him from fear and humiliation for a few precious years before civil war put him once more in jeopardy. At one stroke Cicero lost his chief inimicus and the Republic lost a hostis and pestis. Moreover, the turmoil led to a political realignment for which Cicero had been striving for the last ten years—a reconciliation between the boni and Pompey, as a result of which Pompey was commissioned to put the state to rights. Cicero's behaviour in this context, especially his return to the centre of the political scene, is, one would have thought, of capital importance to the biographer of Cicero. Yet two recent English biographies have but briefly touched on the topic. It is true that, in the background of Cicero's personal drama, Caesar and Pompey were taking up positions which, as events turned out, would lead to the collapse of the Republic. However, Cicero and Milo were not to know this, nor were their opponents; friendly cooperation between the two super-politicians apparently was continuing. Politicians on all sides were still aiming to secure power and honour through the traditional Republican magistracies, and in this pursuit were prepared to use the odd mixture of violence, bribery and insistence on the strict letter of the constitution, which was becoming a popular recipe. In retrospect their obsession with the customary organs of power has a certain irony. Yet it is a testimony to the political atmosphere then. Their manoeuvres are also important because both the instability caused by the violence of Clodius and Milo, and the eventual confidence in the rule of law established under Pompey's protection, helped to determine the political position of the boni associated with Pompey in 49 B.C. Cicero's relationship with Milo is at first sight one of the more puzzling aspects of his career. What had they in common, except that Milo, like most late Republican politicians, was at one time associated with Pompey? Properly interpreted, however, this relationship may not only illuminate Cicero's own attitudes but illustrate the character of the last years of Republican politics.

Rule of law and the scope of interpretation of legislative provisions in the process of judicial and administrative review. Remarks against the background of the phenomenon of „lawmaking” of administrative courts

2021 ◽  
Vol 2(24) ◽  
pp. 373-387
Author(s):  
Przemysław Wilczyński
Keyword(s):  
Public Administration ◽  
Rule Of Law ◽  
Legal System ◽  
The Rule Of Law ◽  
Basic Criterion ◽  
Administrative Review ◽  
Administrative Courts ◽  
The Republic ◽  
Insight Into

The rule of law, as stipulated in article 7 of the Constitution of the Republic of Poland, is one of the fundamental principles shaping the functioning of public administration in the Republic of Poland. Legality of the functioning of public administration is also accepted as the basic criterion of judicial and administrative review of the actions taken by the administration. However, judgments of administrative courts often go outside the boundaries of findings that could be made based on linguistic interpretation of legislative provisions, by referring to the rules of the legal system, including in cases where no doubts exist with regards to the interpretation of provisions. The aim of this paper is to offer insight into the basis and nature of doubts encountered with regards to the admissibility of the use of non-linguistic interpretation by administrative courts where the use of such interpretation does not appear to be required.

An exposition of trade policy formulation through the issuing of "Trade Policy Directives" by the Minister of Trade, Industry and Competition under the International Trade Administration Act 71 of 2002

2021 ◽  
Vol 25 ◽  
Author(s):  
Clive Vinti
Keyword(s):  
International Trade ◽  
Trade Policy ◽  
Rule Of Law ◽  
Policy Formulation ◽  
Procedural Rationality ◽  
Abstract Section ◽  
The Rule Of Law ◽  
The Public ◽  
The Republic ◽  
A Charge

ABSTRACT Section 5 of the International Trade Administration Act 71 of 2002 (ITAA) provides that the Minister of Trade, Industry and Competition has the power to issue "Trade Policy Directives" subject to the procedures and requirements of the Constitution of the Republic of South Africa, 1996 (Constitution) and other laws. However, there is uncertainty as to how trade policy is formulated under section 5 of the ITAA and the rights of affected parties in this regard. Thus, this article offers an exposition of the process of trade policy formulation under section 5 of the ITAA. To this end, it is my view that trade policy formulation under section 5 must be guided by section 195 of the Constitution, which requires that the public must be "encouraged" to participate in policy formulation and that this must occur in a climate of openness, transparency and accountability. In the narrower sense, it is also my view that interested parties must be given an opportunity to participate in trade policy formulation on the ground of procedural rationality and to avoid a charge of arbitrariness as twin components of the rule of law. Keywords: Trade policy; International Trade Administration Act; rule of law; legality; rationality; arbitrariness; transparency; accountability; governance.

scholarly journals A post-colonial legal approach to the Chagos case and the (dis)application of land rights norms

2018 ◽  
Vol 15 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Kinnari Bhatt
Keyword(s):  
Rule Of Law ◽  
Land Rights ◽  
Legal Rights ◽  
International Human Rights Law ◽  
Human Rights Law ◽  
Legal Scholarship ◽  
The Rule Of Law ◽  
Post Colonial ◽  
Substantive Equality ◽  
Definition Of

AbstractOne way of understanding the exile of the Chagos Islanders and their inability to return to their ancestral land is through a reading of the case from a perspective of post-colonial legal scholarship. Chagossians have strong legal rights to land and remedies of compensation and return through a purposive application of the international legal definition of Indigenous, Magna Carta right to abode and international human rights law that could address their dispossession. Yet, the inability of those rights to be meaningfully applied has been constrained because of the post-colonial way they are legally interpreted, creating a legal vacuum in which basic fairness and substantive equality have been routinely compromised. Drawing attention to the continued legal denial of return in the context of decolonisation, ongoing colonialism and the rule of law makes sense of the legal record and explains the expulsion of the islanders despite the moral merits of return.

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