Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.465-476
Ary Patria Wisnu, Nanang Sri Darmadi, Andi Aina Ilmih
The purpose of this research is to analyze: 1). The responsibility of the Land Deed Making Officer (PPAT) for the making of the Sale and Purchase Deed of the object of joint property transferred without the wife's approval based on Decision No. 253/Pdt.Plw/2018/PN.Skt. 2). The legal consequences of the sale of land ownership rights to joint property by the husband without the wife's consent based on Decision No. 253/Pdt.Plw/2018/PN.Skt. The approach method in this research is a normative juridical approach. The data used is secondary data obtained through literature study, data analysis was carried out by qualitative analysis. The results of the research concluded: 1). The responsibility of the Land Deed Making Officer (PPAT) for the making of the Sale and Purchase Deed of the object of joint property transferred without the wife's approval based on Decision No. 253/Pdt.Plw/2018/PN. Skt is an absolute responsibility caused because in making the sale and purchase deed the PPAT was not careful and careful. As a result of decision No. 253/Pdt.Plw/2018/PN.Skt is deed No. 112/ sale and purchase deed is contrary to the law, it will cause losses for the opposing party. PPAT must share responsibility for material losses suffered by the parties. 2). The legal consequences of the sale of land ownership rights to joint property by the husband without the wife's consent based on Decision No. 253/Pdt.Plw/2018/PN.Skt is invalid and null and void. As a result, the Plaintiffs suffered material losses. So that in terms of legal certainty theory, this sale and purchase cannot provide legal certainty for the Buyer, so that the Opponent II and PPAT must be responsible for the unlawful acts they have committed.
{"title":"The Juridical Overview of the Sale of Owned Land on Joint Assets by Husband without Wife's Consent","authors":"Ary Patria Wisnu, Nanang Sri Darmadi, Andi Aina Ilmih","doi":"10.30659/sanlar.4.2.465-476","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.465-476","url":null,"abstract":"The purpose of this research is to analyze: 1). The responsibility of the Land Deed Making Officer (PPAT) for the making of the Sale and Purchase Deed of the object of joint property transferred without the wife's approval based on Decision No. 253/Pdt.Plw/2018/PN.Skt. 2). The legal consequences of the sale of land ownership rights to joint property by the husband without the wife's consent based on Decision No. 253/Pdt.Plw/2018/PN.Skt. The approach method in this research is a normative juridical approach. The data used is secondary data obtained through literature study, data analysis was carried out by qualitative analysis. The results of the research concluded: 1). The responsibility of the Land Deed Making Officer (PPAT) for the making of the Sale and Purchase Deed of the object of joint property transferred without the wife's approval based on Decision No. 253/Pdt.Plw/2018/PN. Skt is an absolute responsibility caused because in making the sale and purchase deed the PPAT was not careful and careful. As a result of decision No. 253/Pdt.Plw/2018/PN.Skt is deed No. 112/ sale and purchase deed is contrary to the law, it will cause losses for the opposing party. PPAT must share responsibility for material losses suffered by the parties. 2). The legal consequences of the sale of land ownership rights to joint property by the husband without the wife's consent based on Decision No. 253/Pdt.Plw/2018/PN.Skt is invalid and null and void. As a result, the Plaintiffs suffered material losses. So that in terms of legal certainty theory, this sale and purchase cannot provide legal certainty for the Buyer, so that the Opponent II and PPAT must be responsible for the unlawful acts they have committed.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126519393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.446-455
Agus Nuryanto, Setyawati Setyawati, Achmad Arifullah
The purpose of this study is to find out and analyze how the Duties and Authorities of Land Deed Maker Officials in the Implementation of Land Registration for the first time. To find out and analyze the Constraints and Solutions of Land Deed Making Officials in carrying out land registration activities for the first time and to find out what efforts must be made by PPAT. The method used by the researcher is Empirical Jurisdiction and The specifications in this study include descriptive analysis. The sources and types of data in this study are secondary data obtained from library studies. Based on the results of the study that The Duties and Authorities of the Land Deed Making Official in the Implementation of Land Registration for the first time are:make an authentic deed that plays a role in providing juridical data on changes to data on the implementation of land registration.The obstacles are: a.The inability of the parties to complete the requirements related to taxation. b.For the first application for land registration with proof of land acquisition in the form of a sale and purchase receipt or sale and purchase receipt, but the evidence in the form of a sale and purchase seal or sale and purchase receipt has been damaged. c. Requirements relating to taxation. d. Lost and unknown land book in the Land Office. The solution: a. The requirements that must be met by applicants who wish to apply for land registration are incomplete for the first time. b. Ask for a copy to the local Village Office, because all data on the sale and purchase of the land is in the Village office. c. All land owners are required to pay Land and Building Tax regularly every year if they want to register their land rights. d. It is hoped that people who have land that have not been registered (certified) to register their land with the Regency/Municipal National Land Agency Office regarding the importance of registering land rights.
{"title":"The Duties & Authorities of Land Deeds Officer (PPAT) in Implementing the First Land Registration","authors":"Agus Nuryanto, Setyawati Setyawati, Achmad Arifullah","doi":"10.30659/sanlar.4.2.446-455","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.446-455","url":null,"abstract":"The purpose of this study is to find out and analyze how the Duties and Authorities of Land Deed Maker Officials in the Implementation of Land Registration for the first time. To find out and analyze the Constraints and Solutions of Land Deed Making Officials in carrying out land registration activities for the first time and to find out what efforts must be made by PPAT. The method used by the researcher is Empirical Jurisdiction and The specifications in this study include descriptive analysis. The sources and types of data in this study are secondary data obtained from library studies. Based on the results of the study that The Duties and Authorities of the Land Deed Making Official in the Implementation of Land Registration for the first time are:make an authentic deed that plays a role in providing juridical data on changes to data on the implementation of land registration.The obstacles are: a.The inability of the parties to complete the requirements related to taxation. b.For the first application for land registration with proof of land acquisition in the form of a sale and purchase receipt or sale and purchase receipt, but the evidence in the form of a sale and purchase seal or sale and purchase receipt has been damaged. c. Requirements relating to taxation. d. Lost and unknown land book in the Land Office. The solution: a. The requirements that must be met by applicants who wish to apply for land registration are incomplete for the first time. b. Ask for a copy to the local Village Office, because all data on the sale and purchase of the land is in the Village office. c. All land owners are required to pay Land and Building Tax regularly every year if they want to register their land rights. d. It is hoped that people who have land that have not been registered (certified) to register their land with the Regency/Municipal National Land Agency Office regarding the importance of registering land rights.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125488332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.456-464
Ani Maryani, Umar Ma’ruf, Winanto Winanto
This study aims to determine and analyze the mechanism of inheritance distribution if the wife of the heir is more than one in terms of Islamic law. The research approach method used in the preparation of this thesis is a normative juridical research method. This research specification uses descriptive analysis. The type of data used is secondary data from legal materials in the form of the Qur'an and Hadith, the Civil Code, the Marriage Law, and the Compilation of Islamic Law. Collecting data by studying documents or library materials that are collected and processed systematically. The results of this study indicate that: first, the acquisition of inheritance rights for wives or wives is contained in the Qur'an letter An-Nisa' verse 12 and in the Compilation of Islamic Law Article 180. After removing part of the joint property, the rest is distributed to the heirs. If the heir leaves children, the wife's share is 1/8 and if the heir does not leave children, the wife's share is of the inheritance. Second: The concept of marriage in Indonesia based on Act No. 16 of 2019 concerning amendments to Act No. 1 of 1974 concerning marriage contains elements of monogamy, but the court can grant permission on fair conditions, the wife's consent, guarantees the necessities of life for the wife and children, and permit has permanent legal force. KHI explains that joint assets in each marriage are separate and independent and are calculated at the time of the second, third or fourth marriage contract.
{"title":"An Overview of Islamic Law in the Mechanism of Individual Distribution if the Wife of the Heir is more than One","authors":"Ani Maryani, Umar Ma’ruf, Winanto Winanto","doi":"10.30659/sanlar.4.2.456-464","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.456-464","url":null,"abstract":"This study aims to determine and analyze the mechanism of inheritance distribution if the wife of the heir is more than one in terms of Islamic law. The research approach method used in the preparation of this thesis is a normative juridical research method. This research specification uses descriptive analysis. The type of data used is secondary data from legal materials in the form of the Qur'an and Hadith, the Civil Code, the Marriage Law, and the Compilation of Islamic Law. Collecting data by studying documents or library materials that are collected and processed systematically. The results of this study indicate that: first, the acquisition of inheritance rights for wives or wives is contained in the Qur'an letter An-Nisa' verse 12 and in the Compilation of Islamic Law Article 180. After removing part of the joint property, the rest is distributed to the heirs. If the heir leaves children, the wife's share is 1/8 and if the heir does not leave children, the wife's share is of the inheritance. Second: The concept of marriage in Indonesia based on Act No. 16 of 2019 concerning amendments to Act No. 1 of 1974 concerning marriage contains elements of monogamy, but the court can grant permission on fair conditions, the wife's consent, guarantees the necessities of life for the wife and children, and permit has permanent legal force. KHI explains that joint assets in each marriage are separate and independent and are calculated at the time of the second, third or fourth marriage contract.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128004028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.477-486
Chilsy Indiyarti, S. Kusriyah, Peni Rinda Listyawati
Legal Counseling is carried out by providing clear, directed explanations, so that the meaning and purpose of the authentic deed are easily understood and understood by the parties. Sometimes people only provide explanations and documents without knowing the legal issues. Article 15 paragraph paragraph 2 letter e of Act No. 2 of 2014 explains that, "in addition to the authority as referred to in paragraph (1), the Notary is also authorized to: provide legal counseling in connection with the making of the Deed." Here it is explained that every notary is obliged to explain the responsibility to provide legal counseling to the parties/clients. This research purposed to review and analyze the Responsibilities of the Notary in providing legal counseling to the parties for what he did in the City of Kendari, and to examine and analyze the obstacles and solutions of the notary in providing legal counseling to the parties for what he did. The research approach method used in this research was an empirical juridical research method. The type of data used in this research Primary Data includes Act No. 2 of 2014 concerning Notary Positions and Secondary Data containing books and documentsother supporters. Collecting research data with interview techniques and study of documents or library materials. The data analysis method used in analyzing the data is a qualitative approach in order to obtain descriptive data. The results of the study show that: First, the Notary's responsibility in providing legal counseling is only to provide advice to the parties/clients, it is the client who has the decision in the deed as long as it does not conflict with Article 1320 of the Criminal Code, so that there are no consequences.law in the future. Second, the barriers are competence, clients who do not explain in detail, communication, differences in interpretation, and client characteristics as well as upgrading solutions for notaries, supporting documents, communication skills, discussion for solutions, and psychological approaches.
{"title":"The Responsibility of the Notary in Providing Legal Information to the Parties on the Deed He Made","authors":"Chilsy Indiyarti, S. Kusriyah, Peni Rinda Listyawati","doi":"10.30659/sanlar.4.2.477-486","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.477-486","url":null,"abstract":"Legal Counseling is carried out by providing clear, directed explanations, so that the meaning and purpose of the authentic deed are easily understood and understood by the parties. Sometimes people only provide explanations and documents without knowing the legal issues. Article 15 paragraph paragraph 2 letter e of Act No. 2 of 2014 explains that, \"in addition to the authority as referred to in paragraph (1), the Notary is also authorized to: provide legal counseling in connection with the making of the Deed.\" Here it is explained that every notary is obliged to explain the responsibility to provide legal counseling to the parties/clients. This research purposed to review and analyze the Responsibilities of the Notary in providing legal counseling to the parties for what he did in the City of Kendari, and to examine and analyze the obstacles and solutions of the notary in providing legal counseling to the parties for what he did. The research approach method used in this research was an empirical juridical research method. The type of data used in this research Primary Data includes Act No. 2 of 2014 concerning Notary Positions and Secondary Data containing books and documentsother supporters. Collecting research data with interview techniques and study of documents or library materials. The data analysis method used in analyzing the data is a qualitative approach in order to obtain descriptive data. The results of the study show that: First, the Notary's responsibility in providing legal counseling is only to provide advice to the parties/clients, it is the client who has the decision in the deed as long as it does not conflict with Article 1320 of the Criminal Code, so that there are no consequences.law in the future. Second, the barriers are competence, clients who do not explain in detail, communication, differences in interpretation, and client characteristics as well as upgrading solutions for notaries, supporting documents, communication skills, discussion for solutions, and psychological approaches.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129052474","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.487-497
Desi Arisandi, Andri Winjaya L, Dini Amalia Fitri
Property as a life support for the bride and groom in the marriage bond. Where the property is obtained before the marriage (innate property) and obtained during the marriage (joint property). If the marriage bond is dissolved or broken, then each of them will defend their rights to the joint property so that the joint property is often a serious problem and often creates debate between the two parties (husband and wife).The research approach method used in this thesis is sociological juridical. This research specification uses descriptive analysis. The type of data used in this research is primary data which includes the 1945 Constitution; Act No. 2 of 2014 concerning the Position of a Notary; Act No. 16 of 2019 on the amendment to Act No. 1 of 1974 concerning Marriage; Code of Civil law; Compilation of Islamic Law, as well as secondary data containing books and other supporting documents. Collecting research data with interview techniques and study of documents or library materials. The data analysis method used is qualitative analysis.The results of the research and discussion that: First; the division of joint property for couples who are going to divorce in the concept of justice, namely dividing joint property equally or equally. This is in line with what has been regulated in the Marriage Law, the Civil Code and the compilation of Islamic Law which states that if there is a divorce, the joint assets are divided equally. Second; The role of a notary in making a deed of a joint property distribution agreement for a divorced couple without a marriage agreement, namely a notary as a public official who has the authority to make an authentic deed including a deed of a joint property distribution agreement based on the will of both parties who agree to share their assets in accordance with the law. applicable.
{"title":"The Role of Notaries in Making Agreements for the Sharing of Joint Assets for Supplies who will Divorce without a Marriage Agreement","authors":"Desi Arisandi, Andri Winjaya L, Dini Amalia Fitri","doi":"10.30659/sanlar.4.2.487-497","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.487-497","url":null,"abstract":"Property as a life support for the bride and groom in the marriage bond. Where the property is obtained before the marriage (innate property) and obtained during the marriage (joint property). If the marriage bond is dissolved or broken, then each of them will defend their rights to the joint property so that the joint property is often a serious problem and often creates debate between the two parties (husband and wife).The research approach method used in this thesis is sociological juridical. This research specification uses descriptive analysis. The type of data used in this research is primary data which includes the 1945 Constitution; Act No. 2 of 2014 concerning the Position of a Notary; Act No. 16 of 2019 on the amendment to Act No. 1 of 1974 concerning Marriage; Code of Civil law; Compilation of Islamic Law, as well as secondary data containing books and other supporting documents. Collecting research data with interview techniques and study of documents or library materials. The data analysis method used is qualitative analysis.The results of the research and discussion that: First; the division of joint property for couples who are going to divorce in the concept of justice, namely dividing joint property equally or equally. This is in line with what has been regulated in the Marriage Law, the Civil Code and the compilation of Islamic Law which states that if there is a divorce, the joint assets are divided equally. Second; The role of a notary in making a deed of a joint property distribution agreement for a divorced couple without a marriage agreement, namely a notary as a public official who has the authority to make an authentic deed including a deed of a joint property distribution agreement based on the will of both parties who agree to share their assets in accordance with the law. applicable.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127938627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze: 1) The role of the Notary in making the Covernote in the credit agreement. 2) Legal protection for Banks in the use of Notary Covernotes in credit agreements resulting in bad loans. The approach method used is a sociological juridical approach. The research specifications used are analytical descriptive. This type of data uses primary and secondary data obtained through interviews and literature studies. The data analysis method used is descriptive qualitative. The results of the study concluded: 1) The role of the Notary in making Covernotes on credit agreements in Pangkal Pinang City is not based on statutory regulations. Because neither the UUJN nor the Banking Law regulates the covernote. But here the Notary makes a covernote because he is a partner of the Bank. Because the covernote is not regulated in the Law on Notary Positions (UUJN), then the consequences caused by the covernote apply general legal provisions. Notaries can be sentenced to criminal, if it can be proven in court. 2) Legal protection for banks in the use of notary covernotes in credit agreements is not guaranteed by law. Because the guarantee binding is not perfect. Banks in order to secure and ensure the return of loans given to debtor customers will always ask for guarantees. Guarantee is a means of preventive legal protection. Banks as creditors even use covernotes as the basis for credit disbursement, but still receive repressive protection, based on Articles 1131 and 1132 of the Civil Code.
{"title":"Legal Protection for Banks in Using Notary Covernotes in Credit Agreements That Cause Bad Loans","authors":"Gatot Wahyu Utomo, Amin Purnawan, Soegianto Soegianto","doi":"10.30659/sanlar.4.2.532-542","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.532-542","url":null,"abstract":"The purpose of this study is to analyze: 1) The role of the Notary in making the Covernote in the credit agreement. 2) Legal protection for Banks in the use of Notary Covernotes in credit agreements resulting in bad loans. The approach method used is a sociological juridical approach. The research specifications used are analytical descriptive. This type of data uses primary and secondary data obtained through interviews and literature studies. The data analysis method used is descriptive qualitative. The results of the study concluded: 1) The role of the Notary in making Covernotes on credit agreements in Pangkal Pinang City is not based on statutory regulations. Because neither the UUJN nor the Banking Law regulates the covernote. But here the Notary makes a covernote because he is a partner of the Bank. Because the covernote is not regulated in the Law on Notary Positions (UUJN), then the consequences caused by the covernote apply general legal provisions. Notaries can be sentenced to criminal, if it can be proven in court. 2) Legal protection for banks in the use of notary covernotes in credit agreements is not guaranteed by law. Because the guarantee binding is not perfect. Banks in order to secure and ensure the return of loans given to debtor customers will always ask for guarantees. Guarantee is a means of preventive legal protection. Banks as creditors even use covernotes as the basis for credit disbursement, but still receive repressive protection, based on Articles 1131 and 1132 of the Civil Code.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134110090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.498-506
Eko Kurniawan, Widhi Handoko, Achmad Arifullah
One of the potential sources of tax revenue that needs to be explored according to the current economic situation and condition as well as the development of the nation is the type of Customs Tax on Land and Building Rights, hereinafter abbreviated as BPHTB. The transfer of rights to land and buildings can occur due to a legal act or legal event. One of the legal actions that can cause the transfer of rights to land and buildings is through buying and selling. The existence of the transfer of rights must be proven by an authentic deed made by or before the Land Deed Making Official (PPAT). The transfer of rights to land and buildings through the sale and purchase gives rise to tax obligations for the parties, namely Income Tax (PPh) for the seller and Customs for the Acquisition of Land and Building Rights (BPHTB) for the buyer. The purpose of this paper is to describe the legality of the act of receiving the power to deposit taxes by the Land Deed Making Official (PPAT) as a public official and the juridical implications of PPAT who receive the custody of Income Tax (PPh) and Customs for the Acquisition of Land and Building Rights (BPHTB) from taxpayers. The method used to examine these problems is normative legal research using a statute approach to examine the laws and regulations related to the legal issues being studied. The legality of the act of receiving the power to pay taxes by PPAT as a public official actually does not yet exist, in other words, a definite rule has not been established that regulates the act of receiving the power to deposit taxes by PPAT. Then regarding the juridical implications of PPAT who receive PPh and BPHTB tax deposits from taxpayers, even though the act does not have legal legality, its implementation is still included in the legal category because the act departs from the habits that have been in effect so far and is accepted by the community. As long as there is no legal regulation to realize the legality of this act, during that time this habit will continue, although there is no guarantee of legal protection for this act, but as long as it does not cause harm to anyone, it is considered not a problem. The BPHTB fee entrusted by the client to the Notary as the Land Deed Making Officer (PPAT), allows for opportunities for fraud by not paying or embezzling the BPHTB funds deposited. The results show that the deed of sale and purchase that has been made by PPAT is valid even though the taxes arising from the transfer of rights to the land and buildings have not been paid. Parties who do not pay taxes arising from the transfer of land and building rights have debts to the state and may be subject to administrative sanctions in accordance with the provisions of the applicable laws.
{"title":"The Juridical Analysis of Notary/PPAT Responsibilities who Do Not Pay BPHTB Tax","authors":"Eko Kurniawan, Widhi Handoko, Achmad Arifullah","doi":"10.30659/sanlar.4.2.498-506","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.498-506","url":null,"abstract":"One of the potential sources of tax revenue that needs to be explored according to the current economic situation and condition as well as the development of the nation is the type of Customs Tax on Land and Building Rights, hereinafter abbreviated as BPHTB. The transfer of rights to land and buildings can occur due to a legal act or legal event. One of the legal actions that can cause the transfer of rights to land and buildings is through buying and selling. The existence of the transfer of rights must be proven by an authentic deed made by or before the Land Deed Making Official (PPAT). The transfer of rights to land and buildings through the sale and purchase gives rise to tax obligations for the parties, namely Income Tax (PPh) for the seller and Customs for the Acquisition of Land and Building Rights (BPHTB) for the buyer. The purpose of this paper is to describe the legality of the act of receiving the power to deposit taxes by the Land Deed Making Official (PPAT) as a public official and the juridical implications of PPAT who receive the custody of Income Tax (PPh) and Customs for the Acquisition of Land and Building Rights (BPHTB) from taxpayers. The method used to examine these problems is normative legal research using a statute approach to examine the laws and regulations related to the legal issues being studied. The legality of the act of receiving the power to pay taxes by PPAT as a public official actually does not yet exist, in other words, a definite rule has not been established that regulates the act of receiving the power to deposit taxes by PPAT. Then regarding the juridical implications of PPAT who receive PPh and BPHTB tax deposits from taxpayers, even though the act does not have legal legality, its implementation is still included in the legal category because the act departs from the habits that have been in effect so far and is accepted by the community. As long as there is no legal regulation to realize the legality of this act, during that time this habit will continue, although there is no guarantee of legal protection for this act, but as long as it does not cause harm to anyone, it is considered not a problem. The BPHTB fee entrusted by the client to the Notary as the Land Deed Making Officer (PPAT), allows for opportunities for fraud by not paying or embezzling the BPHTB funds deposited. The results show that the deed of sale and purchase that has been made by PPAT is valid even though the taxes arising from the transfer of rights to the land and buildings have not been paid. Parties who do not pay taxes arising from the transfer of land and building rights have debts to the state and may be subject to administrative sanctions in accordance with the provisions of the applicable laws.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121840331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.433-445
Adi Yusman, Widhi Handoko, Rakhmat Bowo Suharto
The purpose of this study is to analyze: 1) The legal position of a notary covernote in a credit agreement in the event of bad credit at Bank Rakyat Indonesia Pangkal Pinang. 2). The process of settling bad loans in a credit agreement based on a notary covernote at Bank Rakyat Indonesia Pangkal Pinang. The approach method used in this study is an empirical juridical approach. The research specification used is descriptive analytical research. This type of data uses primary data and secondary data with library research and interview collection methods. The data analysis method used in this research is descriptive analysis. The results of the study concluded: 1) The legal position of a notary covernote in a credit agreement in the event of bad credit at Bank Rakyat Indonesia Pangkal Pinang is that the covernote is used as the basis for credit disbursement. Notary covernotes should not be used as the basis for credit disbursement, because basically covernotes are only temporary guarantees. A covernote made by a notary is usually only a statement that the certification process is still ongoing. Covernote does not have a legal umbrella because it is not regulated in laws and regulations, both the Banking Law and UUJN, so that the consequences that will then be caused by the existence of this covernote apply legal provisions both criminally and civilly. 2). The process of settling bad loans in a credit agreement based on a notary covernote at Bank Rakyat Indonesia Pangkal Pinang is completed through litigation/lawsuits to court. Notary G was proven to have committed a criminal act of corruption together and was detrimental to the state. In the decision of the Notary Court, they must be criminally responsible and fined. The use of a notary covernote in a credit agreement is basically not prohibited and is possible under the Banking Law and the Mortgage Law. In the event of non-performing loans before the issuance of mortgage rights, the bank only serves as a concurrent creditor. Legal protection for banks is based on Articles 1131 and 1132 of the Civil Code. In the event of non-performing loans before the issuance of mortgage rights, the bank only serves as a concurrent creditor. Legal protection for banks is based on Articles 1131 and 1132 of the Civil Code.
本研究的目的是分析:1)在印度尼西亚人民银行(Bank Rakyat Indonesia Pangkal Pinang)发生不良信用事件时，信用协议中公证人的法律地位。2).在印度尼西亚人民银行(Bank Rakyat Indonesia Pangkal Pinang)以公证人为基础的信用协议中结算不良贷款的过程。本研究采用的研究方法是经验法学方法。使用的研究规范是描述性分析研究。这种类型的数据使用原始数据和辅助数据与图书馆研究和访谈收集方法。本研究使用的数据分析方法是描述性分析。研究结果得出结论:1)在印度尼西亚人民银行(Bank Rakyat Indonesia Pangkal Pinang)信用不良的情况下，信用协议中公证票据的法律地位是，该票据被用作信用支付的基础。公证保单不应作为信贷支付的依据，因为基本上保单只是临时担保。公证人所做的附注通常只是证明认证过程仍在进行的声明。Covernote没有法律保护伞，因为它没有受到法律法规的监管，无论是银行法还是ujn，因此该Covernote的存在将导致的后果适用于刑事和民事法律规定。2).根据印尼人民银行(Bank Rakyat Indonesia Pangkal Pinang)的公证人背书，在信用协议中解决不良贷款的过程是通过向法院提起诉讼/诉讼完成的。G公证人被证明犯有共同腐败的犯罪行为，对国家有害。在公证法院的判决中，他们必须承担刑事责任并处以罚款。在信贷协议中使用公证函基本上是不被禁止的，根据《银行法》和《抵押法》是可能的。在发放抵押权前出现不良贷款的，银行仅作为并发债权人。对银行的法律保护基于《民法典》第1131条和第1132条。在发放抵押权前出现不良贷款的，银行仅作为并发债权人。对银行的法律保护基于《民法典》第1131条和第1132条。
{"title":"The Legal Position of Notary Covernote on Credit Agreement When Bad Credit Occurs","authors":"Adi Yusman, Widhi Handoko, Rakhmat Bowo Suharto","doi":"10.30659/sanlar.4.2.433-445","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.433-445","url":null,"abstract":"The purpose of this study is to analyze: 1) The legal position of a notary covernote in a credit agreement in the event of bad credit at Bank Rakyat Indonesia Pangkal Pinang. 2). The process of settling bad loans in a credit agreement based on a notary covernote at Bank Rakyat Indonesia Pangkal Pinang. The approach method used in this study is an empirical juridical approach. The research specification used is descriptive analytical research. This type of data uses primary data and secondary data with library research and interview collection methods. The data analysis method used in this research is descriptive analysis. The results of the study concluded: 1) The legal position of a notary covernote in a credit agreement in the event of bad credit at Bank Rakyat Indonesia Pangkal Pinang is that the covernote is used as the basis for credit disbursement. Notary covernotes should not be used as the basis for credit disbursement, because basically covernotes are only temporary guarantees. A covernote made by a notary is usually only a statement that the certification process is still ongoing. Covernote does not have a legal umbrella because it is not regulated in laws and regulations, both the Banking Law and UUJN, so that the consequences that will then be caused by the existence of this covernote apply legal provisions both criminally and civilly. 2). The process of settling bad loans in a credit agreement based on a notary covernote at Bank Rakyat Indonesia Pangkal Pinang is completed through litigation/lawsuits to court. Notary G was proven to have committed a criminal act of corruption together and was detrimental to the state. In the decision of the Notary Court, they must be criminally responsible and fined. The use of a notary covernote in a credit agreement is basically not prohibited and is possible under the Banking Law and the Mortgage Law. In the event of non-performing loans before the issuance of mortgage rights, the bank only serves as a concurrent creditor. Legal protection for banks is based on Articles 1131 and 1132 of the Civil Code. In the event of non-performing loans before the issuance of mortgage rights, the bank only serves as a concurrent creditor. Legal protection for banks is based on Articles 1131 and 1132 of the Civil Code.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127599932","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-01DOI: 10.30659/sanlar.4.2.594-602
Muhammad Zaenal Luthfi
This study aims to identify and analyze the juridical implications of the parties' default in the trademark license agreement made before a notary, to identify and analyze the legal remedies for the parties' default in the trademark license agreement made before a notary. The research approach method used in this thesis is a normative juridical legal research method. Specifications This study uses a description of the analysis. Sources of data come from primary data which includes Act No. 20 of 2016 concerning Brands and Geographical Indications, PP No. 36 of 2018 concerning the recording of IPR License Agreements, Act No. 2 of 2014 in conjunction with Act No. 30 of 2004 concerning the position of a Notary, as well as secondary data containing books and other supporting documents. Data collection methods include library research, Document Study. The data analysis method used in analyzing the data is qualitative analysis. The results of the study indicate that in a trademark license agreement made before a notary, it is obligatory to submit an application for registration to the Ministry of Law and Human Rights in order to obtain legal protection. However, if the license agreement is not registered, the license agreement is only binding on the parties who entered into the license agreement and in the event of a default, the license agreement can be canceled or null and void and has no impact on third parties. Legal remedies if there is a dispute in the trademark license agreement, namely by litigation and non-litigation.
{"title":"The Jurisdictional Implications on Default of the Parties to Trademark License Agreements Made before a Notary","authors":"Muhammad Zaenal Luthfi","doi":"10.30659/sanlar.4.2.594-602","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.594-602","url":null,"abstract":"This study aims to identify and analyze the juridical implications of the parties' default in the trademark license agreement made before a notary, to identify and analyze the legal remedies for the parties' default in the trademark license agreement made before a notary. The research approach method used in this thesis is a normative juridical legal research method. Specifications This study uses a description of the analysis. Sources of data come from primary data which includes Act No. 20 of 2016 concerning Brands and Geographical Indications, PP No. 36 of 2018 concerning the recording of IPR License Agreements, Act No. 2 of 2014 in conjunction with Act No. 30 of 2004 concerning the position of a Notary, as well as secondary data containing books and other supporting documents. Data collection methods include library research, Document Study. The data analysis method used in analyzing the data is qualitative analysis. The results of the study indicate that in a trademark license agreement made before a notary, it is obligatory to submit an application for registration to the Ministry of Law and Human Rights in order to obtain legal protection. However, if the license agreement is not registered, the license agreement is only binding on the parties who entered into the license agreement and in the event of a default, the license agreement can be canceled or null and void and has no impact on third parties. Legal remedies if there is a dispute in the trademark license agreement, namely by litigation and non-litigation.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116611382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The results in the emergence of rights and obligations for a person as well as the emergence of law between children, parents and the surrounding community. A child has the right and authority as a legal subject. Children have an important role in a marriage bond, apart from being the hope of parents, children also act as successors of offspring. Children in general are a group of people who are immature, unmarried and incapable of acting for themselves. The purpose of this paper is to determine the implementation of the transfer of land rights and responsibilities to minors due to inheritance. This study uses a sociological juridical approach, which is carried out by field research aimed at the application of law. This research specification uses descriptive analysis, namely research which in addition to providing an overview, writing and reporting an object or an event will also draw general conclusions from the existing problem. The data sources of this study are primary data sources and secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. Methods of data collection using interviews, document studies and library materials. While the data analysis used qualitative analysis. The results of the study show thatthe implementation of the transfer of land rights to minors must apply for the determination of child guardianship and a permit to sell at the Religious Courts for Muslims and the District Courts for non-Muslims as one of the administrative requirements. After the decision on the guardianship determination has been issued by the local court, it can be used as a basis for the transfer of land rights by sale and purchase owned by minors due to inheritance.In the transfer of inheritance rights to land owned by minors, they cannot be freely transferred by their parents, they must comply with and comply with the applicable legal regulations in the transfer of inheritance of minors. The responsibility of the guardian towards minors due to inheritance is that the guardian is obliged to carry out his obligations to take care of the children who are under his control and all property as well as possible. The guardian is obliged to make a list of the child's property under his control and record all changes in the child's property.
{"title":"The Responsibility of the Guardian for the Transfer of Land Rights to the Children Due to Instruction","authors":"Larasati Larasati, Siti Ummu Adillah, Peni Rinda Listyawati","doi":"10.30659/sanlar.4.2.570-580","DOIUrl":"https://doi.org/10.30659/sanlar.4.2.570-580","url":null,"abstract":"The results in the emergence of rights and obligations for a person as well as the emergence of law between children, parents and the surrounding community. A child has the right and authority as a legal subject. Children have an important role in a marriage bond, apart from being the hope of parents, children also act as successors of offspring. Children in general are a group of people who are immature, unmarried and incapable of acting for themselves. The purpose of this paper is to determine the implementation of the transfer of land rights and responsibilities to minors due to inheritance. This study uses a sociological juridical approach, which is carried out by field research aimed at the application of law. This research specification uses descriptive analysis, namely research which in addition to providing an overview, writing and reporting an object or an event will also draw general conclusions from the existing problem. The data sources of this study are primary data sources and secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. Methods of data collection using interviews, document studies and library materials. While the data analysis used qualitative analysis. The results of the study show thatthe implementation of the transfer of land rights to minors must apply for the determination of child guardianship and a permit to sell at the Religious Courts for Muslims and the District Courts for non-Muslims as one of the administrative requirements. After the decision on the guardianship determination has been issued by the local court, it can be used as a basis for the transfer of land rights by sale and purchase owned by minors due to inheritance.In the transfer of inheritance rights to land owned by minors, they cannot be freely transferred by their parents, they must comply with and comply with the applicable legal regulations in the transfer of inheritance of minors. The responsibility of the guardian towards minors due to inheritance is that the guardian is obliged to carry out his obligations to take care of the children who are under his control and all property as well as possible. The guardian is obliged to make a list of the child's property under his control and record all changes in the child's property.","PeriodicalId":279949,"journal":{"name":"Sultan Agung Notary Law Review","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127397345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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