Rikardo Simarmata
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The Payment of Inheritance Acquisition Duty of Right on Land and Building in Sleman Perwitiningsih, Perwitiningsih; Simarmata, Rikardo
Jurnal Media Hukum Volume 28, Number 1, June 2021
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v28i1.10801

Abstract

This research is aimed at revealing the collection practice of inheritance Acquisition Duty of Right on Land and Building (BPHTB) of Marital Properties in the form of land rights at Regional Finance and Assets Office (BKAD) Sleman and analyzing the practice based on the inheritance and land law. This research is empirical legal research. The data collected in this research are analyzed using a qualitative method and presented descriptively in order to obtain descriptive qualitative results. The result shows that there has been an overpayment of tax that should not be billed in the collection of BPHTB inheritance in the form of land as the marital property at BKAD Sleman since the living widow’s or widower’s right is counted. Land titles as joint assets, if registered only in the name of the heir without registering the spouse's name, the BKAD Sleman does not take into account the spouse’s right to the land titles. This calculation happens because a land certificate as the marital property is registered only under the name of a husband or a wife alone, and BKAD Sleman interprets this condition as that the owner of the certificate is the one whose name is registered on it.
Adat, Islam, and the Idea of Religion in Colonial Indonesia Mufdil Tuhri; Samsul Maarif; Rikardo Simarmata
Al-Albab Vol 9, No 2 (2020)
Publisher : Graduate Program of Pontianak Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/alalbab.v9i2.1390

Abstract

Based on some early anthropological accounts, people understand adat as any traditional practice: including visiting graves and forest, belief in supernatural powers, and other rituals and ceremonies. Practically speaking, people have not differentiated between the term adat and the encompassing traditions, customs, laws, and others. However, the discourse of religion has influenced the comprehensiveness of the idea of adat. This paper describes the construction of adat through the colonial period, a time dominantly influenced by the discourse of religion. I argue that the colonial construction of adat has strongly impacted religion in Indonesia. Adat which became a contested term and used by the rulers has declined the religious dimension of adat. The construction of adat and the disposition of adat from religion was influenced by various factors including colonial policies. This paper identified three dominant discourse of adat as political construction in colonial Indonesia: firstly, adat as animism was considered as the practices which are not religious, uncivilized and primitive; secondly, the mainstream of adat law has concerned on the secular aspect of adat while neglected the religious dimension of adat; thirdly, the construction of adat as not religion subsequently strengthened the Islamic identity and stressed the adat as opposed to Islam.