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

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.

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JAMINAN KEPASTIAN HUKUM YANG TERKANDUNG DALAM SERTIPIKAT HAK ATAS TANAH

10.31219/osf.io/6tzes ◽

2017 ◽

Author(s):

Rahmat Ramadhani

Keyword(s):

Government Regulation ◽

Land Rights ◽

Legal Certainty ◽

Land Registration ◽

Registration Process ◽

Physical Data ◽

The Law ◽

The Right ◽

Legal Subjects

The product of the land registration process is a certificate of title granted to the right holder. The certificate according to Government Regulation No. 24 of 1997 is in the form of one sheet of documents containing information about the juridical data and physical data required on a parcel of registered land. Although the certificate of land rights is referred to as the strongest evidence but in reality the certificate of land rights has not fully guaranteed legal certainty. This is because the law still opens loopholes for other legal subjects to question it both personally and in groups within the judiciary. In order to ensure legal certainty of a right to land for the right holder, the certificate of land rights must be tested in three aspects: relating to; Legal Certainty of Object, Legal Certainty of Status of Rights and Legal Certainty on Subject.

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PROBLEMATIKA YURIDIS BELUM DITERBITKANNYA PERATURAN PEMERINTAH UU NOMOR 20 TAHUN 2011 TENTANG RUMAH SUSUN

Jurnal Hukum dan Kenotariatan ◽

10.33474/hukeno.v3i2.3373 ◽

2019 ◽

Vol 3 (2) ◽

pp. 251

Author(s):

Christie D.F Gumansing

Keyword(s):

Government Regulation ◽

The Political ◽

Business Law ◽

Legal Research ◽

Residential Land ◽

Government Regulations ◽

Legal Problems ◽

Legal Implications ◽

The Republic ◽

The Government

Kebutuhan hukum bisnis dalam hal teknis pembangunan rumah susun semakin meningkat, pembangunan rumah susun yang pada dasarnya diperuntukkan bagi wilayah yang padat penduduk untuk mengakomodir berkurangnnya lahan pemukiman. Tidak adanya penjelasan secara teknis di dalam Undang-Undang Nomor 20 Tahun 2011 tentang Rumah Susun sehingga mengakibatkan adanya permasalahan hukum yaitu kekosongan norma. Metode yang digunakan dalam penelitian ini yaitu penelitian hukum yuridis normatif dengan menggunakan sumber bahan hukum primer, sekunder dan tertier. Adapun hasil dalam penelitian ini yaitu: politik perundang-undangan merupakan sebagian dari politik hukum. Politik perundang-undangan berkenaan dengan pembangunan materi hukum, Negara Republik Indonesia telah meletakkan dasar politk hukum agrarian nasional sebagaimana yang dimuat dalam ketentuan Pasal 33 ayat (3) Undang-Undang Dasar Negara Republik Indonesia. Adapun implikasi hukum akibat belum diterbitkannya Peraturan Pemerintah Undang-Undang Nomor 20 Tahun 2011 dalah dilema yang dialami oleh para steakholder agar diterbitkan Peraturan Pemerintah sehingga tidak menghambat diterbitkannya peraturan pelaksana selanjtnya dalam pendirian rumah susun.Kata kunci: rumah susun, peraturan pemerintah, steakholder. The need for business law in terms of technical development of flats is increasing, the construction of flats is basically intended for densely populated areas to accommodate the reduction of residential land. There is no technical explanation in Law Number 20 of 2011 concerning Flats, resulting in legal problems, namely the vacuum of norms. The method used in this study is normative juridical legal research using sources of primary, secondary and tertiary legal materials. The results in this study are: the politics of legislation is part of legal politics. The politics of legislation regarding the development of legal material, the State of the Republic of Indonesia has laid the political basis of national agrarian law as contained in the provisions of Article 33 paragraph (3) of the Constitution of the Republic of Indonesia. The legal implications of the issuance of Government Regulation No. 20 of 2011 are the dilemmas experienced by steakholders so that the Government Regulation is issued so that it does not hinder the issuance of the next implementing regulation in the establishment of flats. Keywords: flats, government regulations, steakholders

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Pembayaran Pajak Penghasilan Terkait Keotentikan Perjanjian Pengikatan Jual Beli

Acta Comitas ◽

10.24843/ac.2019.v04.i03.p09 ◽

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.

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Pelaksanaan Pendaftaran Tanah Sistematis Lengkap di Desa Menanga, Kecamatan Rendang, Kabupaten Karangasem

Jurnal Preferensi Hukum ◽

10.22225/jph.2.3.4036.651-657 ◽

2021 ◽

Vol 2 (3) ◽

pp. 651-657

Author(s):

Nyoman Handytya Wiarsa Putra ◽

Anak Agung Sagung Laksmi Dewi ◽

Luh Putu Suryani

Keyword(s):

Spatial Planning ◽

Land Rights ◽

Legal Certainty ◽

Legal Research ◽

Land Registration ◽

The Republic ◽

The Government ◽

Ownership Of Land ◽

The Village

Complete systematic land registration is a program organized by the government, specifically the "Ministry of Agrarian Affairs and Spatial Planning or Head of the National Land Agency". with the aim of increasing the number of land registrations issuing certificates in Indonesia. This is very important, so it is hoped that the participation of the whole community in the importance of certificates and it is hoped that the National Land Agency will provide socialization about the importance of ownership of land rights. Its application is contained in the Regulation of the Minister of Agrarian Affairs and Spatial Planning or the Head of the National Land Agency of the Republic of Indonesia Number 6 of 2018 concerning Complete Systematic Land Registration. This study aimed to examine the process of implementing a complete systematic land registration and its obstacles and to examine the efforts to implement a complete systematic land registration in the village of Menanga, Rendang District, Karangasem Regency. The method used was empirical legal research. Sources of data used were primary and secondary legal data, then analyzed through interpretation and qualitative techniques. The results showed that the Implementation of Complete Systematic Land Registration in Menanga Village, Rendang District, Karangasem Regency was carried out to achieve legal certainty of land rights ownership. The implementation of this program has not been effective and has not been implemented optimally due to the low participation in the management of land certificates.

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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 ◽

10.18860/j.v7i3.4331 ◽

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.

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MAKNA GARIS MIRING (/) PADA FRASA “UU/PERPPU”

DiH Jurnal Ilmu Hukum ◽

10.30996/dih.v17i1.4520 ◽

2021 ◽

Vol 17 (1) ◽

pp. 94-104

Author(s):

Samriananda Septiyani

Keyword(s):

Government Regulation ◽

Constitutional Court ◽

Literature Study ◽

Legal Research ◽

Normative Study ◽

Conceptual Approach ◽

Legal Implications ◽

Analysis Technique ◽

The Law ◽

The Republic

AbstractArticle 22 paragraph (1) Constitution of the Republic of Indonesia Year 1945 gives the President attributive authority to determine PERPPU in compelling emergencies. The position of PERPPU is regulated in Article 7 paragraph (1) letter c of Law No. 12 of 2011 with the formulation of the phrase "UU/Perppu." The use of the slash (/) raises several interpretations, so in this study, there are two problem formulations, namely the meaning of the slash (/) and the legal implications of the use of the slash (/). This legal research is a normative study using a statutory approach, a conceptual approach, and a historical approach. Sources of standard materials used are primary, secondary, and tertiary, which are collected by the method of inventory and categorization and using the method of literature study. The analysis technique used in this research is the normative analysis technique, with legal interpretation to obtain answers and prescriptions related to the legal issues raised in this study. The results of this legal research are related to the meaning of the slash line in the phrase "UU/Perppu" in Article 7 paragraph (1) of Law No. 12 of 2011 is defined by a punctuation mark that states the alternative nature in a sentence. Judging from the hierarchy of statutory regulations, it is can detect that UU/Perppu has an equal or equal position, so it is considered similar because the contents, functions, and content of the range are the same. Second, the legal implications that arise, by equalizing the position of the contents, processes, and content of the Perppu content with the Law, all provisions regulated in the Law should also be controlling by Perppu, including the regulation of criminal conditions. Apart from that, concerning the Perppu examination, the Constitutional Court decision No. 138/PUU-VII/2009 stated that the Constitutional Court had the authority to review Perppu.Keywords: government regulation instead of law (Perppu); legal implications; slash lineAbstrakPasal 22 ayat (1) UUD NRI Tahun 1945 memasrahkan kewenangan atributif pada Presiden untuk memutuskan Perppu dalam hal ikhwal kegentingan yang mendesak. Kedudukan Perppu diatur dalam Pasal 7 ayat (1) huruf c UU No. 12-2011dengan rumusan frasa “UU/Perppu”. Penggunaan tanda baca garis miring (/) tersebut menimbulkan beberapa penafsiran, maka pada penelitian ini ada dua rumusan masalah yakni makna garis miring (/) dan implikasi hukum yang ditimbulkan terhadap penggunaan garis miring (/) tersebut. Penelitian hukum ini ialah penelitian normatif dengan memakai pendekatan peraturan perundang-undangan, konseptual, serta historis. Sumber hukum yang dipakai yakni primer, sekunder serta tersier yang dikumpulkan dengan metode inventarisasi dan kategorisasi serta menggunakan metode studi kepustakaan. Teknik analisis yang dipakai pada penelitian ini ialah teknik analisis normatif yang menggunakan metode penafsiran hukum sehingga diperoleh jawaban dan preskripsi terkait rumusan masalah yang diajukan pada penelitian ini. Hasil penelitian hukum ini, pertama terkait makna garis miring dalam frasa “UU/Perppu” pada Pasal 7 ayat (1) UU No. 12-2011diartikan bagaikan sebuah tanda baca yang menyatakan sifat alternatif dalam suatu kalimat. Dilihat dari hierarki peraturan peraturan perundang-undangan dapat diketahui jika UU/Perppu mempunyai perananan yang setara maka dianggap sejenis karena isi, fungsi serta materi muatannya adalah sama. Kedua, implikasi hukum yang ditimbulkan, dengan disamakannya kedudukan isi, fungsi, dan materi muatan Perppu dengan UU maka seluruh ketentuan yang diatur dalam UU seharusnya juga diatur dalam Perppu termasuk pengaturan ketentuan pidana. Selain itu terkait dengan pengujian Perppu, dalam putusan Mahkamah Konstitusi K No.138/PUU-VII/2009 mengungkapkan jika Mahkamah Konstitusi berwenang untuk melaksanakan pengujian terhadap Perppu.

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Prudential Principles in Regulation of Land Registration in Indonesia

International Journal of Social Science Research and Review ◽

10.47814/ijssrr.v3i3.48 ◽

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.

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JUAL BELI TANAH YANG DILAKUKAN TANPA AKTA PPAT

JURNAL MEDIA HUKUM DAN PERADILAN ◽

10.29062/jmhp.v4i1.6 ◽

2018 ◽

Vol 4 (1) ◽

pp. 89-107

Author(s):

Cheri Bayuni Budjang

Keyword(s):

Everyday Life ◽

Government Regulation ◽

Land Rights ◽

The Other ◽

Legal Certainty ◽

Land Registration ◽

The Future ◽

The Right ◽

Laws And Regulations

Buying and selling is a way to transfer land rights according to the provisions in Article 37 paragraph (1) of Government Regulation Number 24 of 1997 concerning Land Registration which must include the deed of the Land Deed Making Official to register the right of land rights (behind the name) to the Land Office to create legal certainty and minimize the risks that occur in the future. However, in everyday life there is still a lot of buying and selling land that is not based on the laws and regulations that apply, namely only by using receipts and trust in each other. This is certainly very detrimental to both parties in the transfer of rights (behind the name), especially if the other party is not known to exist like the Case in Decision Number 42 / Pdt.G / 2010 / PN.Mtp

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Akses Karya Cipta Audiobook Bagi Disabilitas Netra : Perspektif HAM

Acta Comitas ◽

10.24843/ac.2019.v04.i03.p08 ◽

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.

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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)

Jurnal Hukum Adigama ◽

10.24912/adigama.v2i2.6535 ◽

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.

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