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Local Government Policy in BPHTB Tax Picking Up On the Transaction Sale and Purchase of Land And / Or Building Catur Agung Bintoro; Amin Purnawan
Jurnal Akta Vol 6, No 2 (2019): June 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i2.5050

Abstract

The purpose of this study were 1) For the Local Government Policy in BPHTB Tax Picking Up On the Transaction Sale and Purchase of Land and / or Building 2) To know Constraints faced by the Notary and PPAT in Tax levy BPHTB Purchase Transactions Over Land And / Or Building method used is empirical juridical approach in order to obtain adequate results. Specifications research used in this study is a descriptive analysis, from this study is expected to obtain a detailed and systematic description of the problem to be studied. Based on data analysis concluded that: 1) The policy conducted by the Central Government is to give broad authority to manage their own household, including the authority to explore potential financial income areas one of which is the local tax. BPHTB tax requires that the buying and selling prices reported are approaching the fair market value of that property. It is sometimes difficult to implement given the magnitude of the price of the transaction will affect the costs associated with the transaction. 2) Some of the obstacles faced by the Notary and PPAT The BPHTB levying taxes as dishonest taxpayers to include the value of the transaction, the clerk is still difficult and takes a long time in the field verification process, lack of transparency in the market price of land, lack of good ithikad the seller, as well as the lack of public knowledge about this BPHTB tax.Keywords: Policies; Local Government; Tax; BPHTB; Transactions.
Notary Role In The Process Of Establishment Of Foreign Investment Company Limited Statutory Company Limited In The City Kendari Dewa Bayu Lumanga; Amin Purnawan
Jurnal Akta Vol 7, No 1 (2020): March 2020
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v7i1.7876

Abstract

The purpose of this research are: 1) To analyzing role notary in the process of establishment of foreign investment limited liability company under the laws of a limited liability company in Kendari. 2) To analyzing obstacles is facing a notary in the process of establishment of the Foreign Investment Limited Liability Company under the laws of a limited liability company in Kendari and provide solutions to these obstacles. The method used by researchers is empirical approach juridical law and specification in this study were included descriptive analysis. As for sources and types of data in this study are primary data obtained from field studies with interview Notary in Kendari. And secondary data obtained from the results of research studies that literature. Based on The role of the Notary In Process Incorporation Limited Liability Investment Asing based on Act of Company Limited in Kendari is providing legal advice and pouring the will of the parties to the deed of incorporation in order to not conflict with existing regulations and is responsible for ensuring the deed of incorporation approved by the Minister of Justice and Rights Human Rights of the Republic of Indonesia, and once approved, the deed of establishment is the highest law for limited liability companies and limited liability company and a binding third party. Barriers Faced Notary In Process Incorporation Limited Liability Based on the Foreign Investment Limited Liability Company Act in Kendari is: a) Business Licensing; b) domicile Enterprises; c) Determination Business Sector; d) Administrative requirements; e) Capital To Establish Company. The solution is: a) It helps if you first understand your business; b) In selecting the business domicile you should use the designation of the building is for the business; c) In such case, please see the business field closest correlation with the idea; d) In person at the local PTSP to determine the current terms to provide a solution establishing businesses; e) Learn first line of business you will run.Keywords: Role; Notary; Incorporation; Limited Liability Company (PT); Foreign Direct Investment (FDI)
The Role of the Notary/PPAT in Process Transfer of Land Functions From Agricultural Land Into Non-Agricultural Land in Demak District Land Office Budi Santosa; Muslich Ashari; Amin Purnawan
Jurnal Akta Vol 6, No 2 (2019): June 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i2.5025

Abstract

The purpose of this study is as follows: 1) To determine the role of the Notary PPAT in the process of the transfer function of soil from agricultural to non-agricultural land in the District Land Office Demak.2) To know the obstacles in the process of soil functions from agriculture to non-agricultural land in the Land Office District Demak.3) .To find out a solution to the obstacles in the process of the transfer function of soil from agricultural to non-agricultural land in Demak District land Office.Methods using sociological juridical approach, Research Specs, Types and Sources of Data, Data Collection Methods, Technical Analysis.Based on the results of the study concluded that the procedure of land transfer function of agriculture to non-agricultural land in the National Land Office Demak, do the applicant by way of location permits, licenses and land use permits land use changes. Factors to be an obstacle in the procedure of the transfer function of the land from agricultural land to non-agricultural in the Office of the National Land Demak and how to overcome among others: the permissions that are not in accordance with the plan of spatial Demak, settlement efforts in addressing licensing should be transparent and in accordance with the regional spatial plan Demak. Suggestions Should the Office of the National Land Demak apply policy rules corresponding spatial Demak district in order to avoid the equalizing impact of underdevelopment in the region of Demak, therefore the application mechanism location permits, permit the use of land and permission changes in land use were tightened in order transition of agricultural land into non-agricultural destructive to the environment of Demak.Keywords: Notary / PPAT, Transfer of Functions Land, Agricultural Land to Non-Agricultural.
Notary Role In The Bonding Object To The Settlement Of Liability Rights In Banking Credit Loss (Case Study In Semarang) Arya Fathurahman; Sulistyo Utomo; Amin Purnawan; Setyawati Setyawati
Jurnal Akta Vol 6, No 4 (2019): December 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i4.7641

Abstract

The purpose of this study was to: 1) To Assess and analyze the role of the Notary in binding Collateral Object Encumbrance against Settlement Bad Debt in the city, 2) to Review and Analyze Effects, Barriers and Solutions in fastening places Encumbrance if not done before Notary , The method used in this study using a normative legal research legal research conducted by reviewing the materials are derived from legislation and other materials from a variety of literature.Based on the results of data analysis concluded that: 1) the importance of the role of the Notary that leads to Article 15 (1) UUHT determine that importance a strand Attorney Imposing Mortgage (SKMHT) shall be made by notarial deed or deed of PPAT. 2) The legal consequences for binding Binding Objects Encumbrance if not done in the presence of a Notary (1) agreements that do lose their authenticity as stated in Article 16 paragraph (8) UUJN, (2) the lender does not get a position that takes precedence (droit de preference), (3) in the event of default, the guarantee can not be directly executed, (4) proof of the deed made does not apply to third parties, so that the settlement be reached only through a settlement amicably, (5) affects the motivation of members financing to meet with a good performance. As for barriers and solutions if agreement encumbrance not done before Notary can be divided into three, namely: (1) prior to binding, associated with the filing requirements of the binding as of the identity of the parties, the object of the guarantee, and is authorized to act by the parties, (2) binding collateral, related to the change in attitude of the debtor and the binding process at the local BPN (3) after the binding, associated with the increase of SKMHT be APHT and roya against collateral.Keywords: Role of the Notary; Binding Objects Mortgage; Bad Debt.
The Role Of The Supervisory Council Notary Territory In Providing Legal Protection For A Notary Who Have Violated The Law Of The Deed Made Kiki Andriani Samad; Amin Purnawan
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5088

Abstract

The purpose of this study are 1) To clarify the role of the supervisory council notary territory in providing legal protection for a notary who have violated the law of the deed made. 2) To explain the regulatory obstacles and constraints assemblies notary territory in providing legal protection for a notary who have violated the law of the deed made.This research method is a normative juridical research is normative juridical method is the study of writing a good document that we study the norms and principles. Specification used in this study is a descriptive analysis, which is intended to give the data as accurately as possible about a situation or other symptoms. Based on the results of the study concluded thatLegal protection of the Notary, among others in the form of right of refusal, the obligation to reject and exclusive rights when summoned for questioning by investigators, prosecutors or judges, which is subject to approval of Honorary Council of Notaries of Regions as the provisions of Article 66 paragraph (1) of Act No. 2 2014 which has now been changed to Article 66 paragraph (1) of the Constitution of the Republic of Indonesia Number 2 Of 2014 concerning the Amendment to Act No. 30 of 2004 concerning Notary. Disagreement about the duties and responsibilities as a Council of Trustees Notary region between elements and bustle of every member of both government, notary, and academics to create obstacles during the examination and supervision of technical and administrative poorly in the recording report came from the community often happen, so data on the notary who has not and has been declared missing by the officials working at the Ministry of Justice and Human rights is also one member of the Supervisory Council of notaries, and only the remaining 1 data is still there on the notary who has been in the process by the Supervisory Council of notaries.Keywords: Regional Supervisory Council; Notary; Legal Protection; Notary; Law Violations; Deeds.
Legal Consequences Of Truth Ppat Deed Content, Price Transactions And Date Of Tax Deed After The Enactment Validation In The Boyolali District Istiningsih Istiningsih; Amin Purnawan
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5098

Abstract

The purpose of this study was to identify and analyze: 1) The verification and validation of the contents of the deed tax on PPAT, the price of the transaction and date of the deed PPAT in Boyolali. 2) Obstacles and solutions in the implementation process of verification and validation of tax. 3) The legal consequences of the truth of the PPAT deed, the price of the transaction and date of certificate validation of PPAT following the introduction of the tax in Boyolali.The approach method in this research is juridical empirical research that emphasizes the behavior of individuals or communities in connection with the law. The data used are primary and secondary data obtained through interviews and literature, methods of analysis with descriptive and qualitative analilis.Results of the research results can be concluded: 1) The verification and validation performed Income Tax Office (KPP) Boyolali while BPHTB conducted by the Department of Revenue Management and Asset Finance (DPPKAD) Boyolali. Validation includes the documents and the truth value of the transaction. Clear relation, the transaction value greatly affects the nominal income tax paid to the state. In making the PPAT AJB have to wait for the process validation and manufacturing of Sale and Purchase Agreements can not be specified price and date of the transaction. 2) Barriers due to the use of the transaction value as the basis for calculating BPHTB This has often led to problems in the field, because it is not uncommon transactions submitted by the taxpayer is not considered suitable by the taxman, so it is not uncommon to tax officials in the process of verification / validation, requesting that the transaction value changed and adapted according to the assessment of tax officials. 3) In making the PPAT deed lists the consequences of the transaction price and the date of the deed made and signed. This problem occurs on the inclusion of the transaction price and the date made after the validation is complete, and the parties have been facing the PPAT in early before the validation is performed. Inclusion of the transaction price and date of the deed at the time the parties may face different from the transaction price and the stairs after the validation process. PPAT in this case makes statements that do not fit can be subjected to verbal warning, written, suspension, dismissal with respect and disrespect.Keywords: Transfer of rights; PPAT; Taxes.
Protection Analysis Of Third Parties Of Principles Droit De Suite In Execution Of Rights Liability Serly Nurnaningsih; Amin Purnawan
Jurnal Akta Vol 6, No 2 (2019): June 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i2.5092

Abstract

This study discusses the protection of third parties from the principle of droit de suite in the execution of Mortgage Rights, problems faced in the protection of third parties from the principle of droit de suite in the execution of Mortgage Rights and the solution.Protection of third parties from the principle of droit de suite in the execution of Underwriting Rights, among others, registration of Underwriting Rights to fulfill the principle of publication, announcement of auction sales in execution of Underwriting Rights and prohibition of auction of third party property. The problems faced in the protection of third parties from the principle of droit de suite in the execution of Mortgage Rights, namely protection of third parties is not direct protection because third parties are not parties to the Underwriting Rights Agreement or do not have a direct legal relationship with the Mortgage Agreement To overcome this, it can be done by involving third parties related to the Underwriting Right object in the Underwriting Agreement.Keywords: Protection; Execution; Mortgage Rights; Third Party.
The Implementation of Legal Responsibilities Of Notary on Authentic Deed Which His Made Based On Act No. 2 of 2014 On the Amendment of Act No. 30 of 2004 On Notary in Kendari Zahren Zukri Alyafie; Andi Kusuma Mapareppa; Amin Purnawan
Jurnal Akta Vol 7, No 2 (2020): June 2020
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v7i2.8104

Abstract

This study aims 1) To determine the implementation of the Civil Liability of the Deed Notary in Authentic are made according to Act No. 2 of 2014 on the Amendment of Act No. 30 of 2004 On Notary in Kendari; 2) To determine the barriers and solutions in the Implementation Responsibility Against Notary Authentic Deed had made in Kendari.This study uses empirical juridical approach, the specification of this research is descriptive. The type of data in this study include primary data and secondary data. Data obtainedthe method of interview and literature. Data analysis technique is qualitative.Based on this study concluded that: 1)Implementation of the Notary in Civil Responsibility of the Authentic Deed Which His Made, notary only responsible for the formal correctness of an Authentic Deed and not to the authentic deed material. The legal basis used in civil liability against the deed made by Notary Public Notary is if make mistakes because of broken promises as determined under the provisions of Article 1234 of the Civil Code and against the law as stipulated in the provisions of Article 1365 of the Civil Code. 2) Obstacles and Solutions in Implementation of Notary Responsibility of the Authentic Deed Which His Made, namely: a) Obstacles in the Implementation Responsibility The Notary of the Authentic Deed he made, when one of the parties then feel there are disadvantaged in this regard is the responsibility of the parties is not the responsibility of the notary. Precisely deed made by the notary is evidence that can be used by the parties. b) Solutions in the Implementation of Notary Responsibility of the Authentic Deed Which His Made If proved, no offense will be undertaken by the notary and harm either party in because a deed in him. The civil claims against the notary concerned civilly liable if proven.Keywords: Legal Responsibilities; Notary Public; Authentic Deed.
Analysis Of Judge's Decision On Notary Tort In South Jakarta District Court (Case Study No. 124/PDT.G/2017/PN.Jkt.Sel) Ma'ruf Akib; Amin Purnawan
Jurnal Akta Vol 6, No 3 (2019): September 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i3.5111

Abstract

The purpose of this research is 1) To know the Judges considerations in determining Notary Torts in South Jakarta District Court, 2) To determine the Decision Execution Judge Effects of Torts committed Notary in South Jakarta District Court.The method in this research is descriptive. This type of research is normative. The method used is qualitative analysis, namely data obtained through fieldwork and research literature then arranged systematically, and then analyzed qualitatively to achieve clarity issues to be discussed. The data is then analyzed using a theoretical and interpretive positive law which has been poured and then deductively conclude to address existing problems.Based on the results of research that the judge in analyzing the case with No. 124/PDT.G/2017/PN.Jkt.Sel seen from the evidence presented as witnesses, documentary evidence, conjecture, confession or oath that is revealed in the trial are: Defendant 1 and Defendant V and co-Defendant 1 and Defendant II helped found guilty of Torts; Plaintiff is the legal owner of the disputed land Right No. 3747/Pondok Pinang, covering an area of 310 M.2, Pictures situation 24-0201994 date No. 1242/1994; Sale and Purchase Deed before a Notary Noor Kholid Adam, SH., MH between Andrei Widjaya with Ir. Sugandi, canceled Based on Law; Mortgage Ranked First No. 5204/2016 based APHT PPAT Noor Kholis Adam, SH., MH, registered in the name of Standard Chartered Bank with registered office in Branch Jakarta dated August 29, 2016 is the Disability Law, Illegal, not have binding legal force; As a result of the implementation of decisions of law in case No. 124 / PDT.G / 2017 / PN.Jak.Sel relating to tort which did by Notary is null and void, with all the legal consequences of Notary Deed and the Co-Defendants, namely: Sale and Purchase Deed No. 202/2016 dated May 23, 2016, made before PPAT Noor Kholis Adam, SH., MH; Property Ownership Deed of Credit Agreement (KPP) No. 872 / MRG / V / 16 dated May 23, 2016; Property Title Deed of Credit Agreement (KPP) No. 873 / MRG / V / 16 dated May 23, 2016; Power of Attorney Imposing Mortgage No. 203/2016 dated May 23, 2016 of Notary PPAT Noor Kholis Adam, SH., MH .; Power of Attorney to charge Encumbrance No. 256/2016 dated June 22, 2016, made before PPAT Noor Kholis Adam, SH., MH. Granting Mortgage Deed No. 301/2016 dated July 21, 2016, made before PPAT Noor Kholis Adam, SH., MH .; Owned right certificate No. 3747/Pondok Pinang Size 310 M.2, Pictures Situation No. 1242/1994 dated February 24, 1994 on behalf of Andrie Widjaya burdened security rights to Standard Chartered Bank.Keywords: Judge's Decision; Torts; Notary.
Responsibilities of The Land Deed Official (PPAT) Subject Installation of Encumbrance on Credit Guarantee in Deed Granting Process Mortgage (APHT) at Bank BPR Karya Remaja Indramayu District Fikrina Setyo Rini; Agus Yuliana Indra; Amin Purnawan
Jurnal Akta Vol 5, No 4 (2018): December 2018
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v5i4.5241

Abstract

The purpose of this study was to: 1) To determine responsibility regarding installation PPAT Encumbrance on credit guarantees in the process APHT on Bank BPR Karya Remaja Indramayu district. 2) To know the problems and solutions do just about anything regarding installation PPAT Encumbrance on credit guarantees in the process APHT in Bank BPR Karya Remaja Indramayu district. The data used in this study are primary data and analyzed with descriptive analytical method.Based on the results of data analysis concluded that: 1) PPAT responsible for making Deed Granting Mortgage in accordance with the provisions set forth in the legislation in force, in this case the Deed Granting Mortgage shall be in accordance with the occurrence, status, and data are correct, and supported by documents in accordance with the legislation. PPAT deed made by it must be made correctly in order to create a sense of security to the parties so that all can go smoothly and there are no losers. 2) Constraints in the installation APHT Mortgage in the process is that it lacks the completeness of the file, not a guarantee in the form of certificates, as well as the difference between self-identity in the name of National Identity Card with the name on the certificate. Therefore, the bank and PPAT should actively cooperate in completing the file completeness of the debtor and if the warranty is still in the process of making the certificate, then as a substitute for bank guarantees issued PPAT as partners covernote.Keywords: Responsibility PPAT; Credit agreement; Installation Mortgage.