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All Journal LEGAL BRIEF East Asian Journal of Multidisciplinary Research (EAJMR)
Rahmat Lubis
Universitas Sumatera Utara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice

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BPHTB Management in Increasing Genuine Income Deli Serdang District Rahmat Lubis; Bastari; Utary Maharany Barus; Maria
East Asian Journal of Multidisciplinary Research Vol. 1 No. 10 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i10.1851

Abstract

This research focuses on the role of land rent management (BPHTB). Increase in Regional Original Income (PAD) at the Regional Revenue Management Agency (BPPD) of Deli Serdang Regency. The problem of this research is the management of BPHTB with the increase of PAD in the BPPD of Deli Serdang Regency? The purpose of this study is to find out and analyze the management of BPHTB along with increasing PAD at BPPD Deli Serdang Regency in 2021. The method used in this research is a descriptive survey although the design used is a qualitative research design. research results etc. Data processing shows that managing the (BPHTB) in increasing local revenue (PAD) is quite helpful in increasing PAD.
Juridical Review Invitation of General Meeting of Shareholders (GMS) at PT. Main Partner Grace (Analysis of Central Jakarta District Court Decision Number 108/Pdt.P/2014/PN.JKT.PST.) Rahmat Lubis; Bastari; Utary Maharany Barus; Maria; Jefri Ardiansyah
East Asian Journal of Multidisciplinary Research Vol. 1 No. 10 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i10.1889

Abstract

This study uses normative legal research using statutory approaches (Statute Approach) and case approaches (Case Approach) and data collection in this study uses library research (Library Research). In this study there are 3 (three) main points of discussion. First, the summons for the General Meeting of Shareholders (GMS) by the shareholders at PT. Mitra Utama Award is in accordance with the provisions of the Limited Liability Company Law. Second, regarding the consideration of the panel of judges, it has fulfilled the principles of legal certainty and justice. Third, the legal consequences of the Board of Directors not holding a General Meeting of Shareholders and violating the fiduciary duty principle where if a loss occurs due to negligence by the Board of Directors, the Board of Directors is fully responsible personally and jointly. For this reason, it is hoped that the settlement of this case is through deliberation efforts and following the regulations in the implementing regulations of Law Number 40 of 2007 concerning Limited Liability Companies.
Juridical Review Process of Land Selling That Was Conducted in Bad Intention: (Study of Supreme Court Decision Number 1545K/Pdt/2019) Rahmat Lubis; Bastari; Utary Maharany Barus; Maria
LEGAL BRIEF Vol. 11 No. 5 (2022): Desember: Law Science and Field
Publisher : IHSA Institute

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Abstract

The existence of the earth cannot be separated from human life, the state is obliged to guarantee and protect the rights of citizens to acquire, own and enjoy property rights over land. However, because land area is determined by the increasing needs of the state's economy, this often creates land disputes as stated in the Supreme Court Decision 1545/K/Pdt/2019, where one party obtains ownership rights to land in good faith. This research is descriptive in nature and uses a normative legal approach. Information obtained through library research (library research). Based on the research results, there are vague indications that fraudulent acts may contain an element of offense under ยง 531 BGB, namely. H. the buyer knows the defect of the goods, but the buyer still buys the goods and the legal consequences of transferring the property can be canceled and the rights can be returned to the original owner, the buyer can also be punished for all costs, losses and interest incurred. From this it can be concluded that the form of fraud in Decision No. 1545/K/Pdt/2019 because the purchase of goods by Defendant II to Pelawan is invalid because it is no longer the direct owner, so it is appropriate that Pelawan's resistance cannot be accepted because it is against the law.
The Effectiveness of BPHTB Online in The Effort of Preventing Tax Funds and Regional Revenues in Asahan District Rahmat Lubis; Bastari; Utary Maharany Barus; Maria
LEGAL BRIEF Vol. 11 No. 5 (2022): Desember: Law Science and Field
Publisher : IHSA Institute

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Abstract

This research is descriptive in nature. a method for describing an ongoing state or situation, the purpose of which is to produce information about research subjects to examine ideal problems. The data source of this research is secondary data. Documented data was used as a data collection tool for this study, supported by candid interviews with tax officers in Asahan District and notaries working at Batu Bara. Based on the survey results, it turns out that online verification of the Asahan District BPHTB (Regional Financial and Asset Management Agency) cannot actually be carried out because the levy is not regulated regionally. from BPHTB. The constraints faced by the Regional Office for Finance and Asset Management in Asahan Regency lie in the era of e-government. - There are still taxpayers at BPHTB who do not understand how to use e-BPHTB, so that taxpayers find it difficult to enter information about BPHTB online, as well as incomplete local tax information and communication to the public. Information is an important source in policy implementation, the availability of sufficient information to support good policy implementation, information on BPHTB tax policy implementation.
Co-Authors Bastari Jefri Ardiansyah Maria Utary Maharany Barus