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Journal : International Journal of Educational Review, Law And Social Sciences (IJERLAS)

THE RESPONSIBILITY OF NOTARIES AS PUBLIC SERVANTS REGARDING DESIRED AGREEMENT DEEDS USING BRAILLE SCRIPT Retno Wahyu Nickent Cassy; Muktiono; Erna Anggraini
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 5 (2023): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i5.1035

Abstract

This research examines the aspects of the notary's responsibility as a public servant, specifically regarding individuals with disabilities, in relation to Law Number 25 of 2009 on Public Services. The notary is involved and has the responsibility to provide services to the public. In this study, the researcher addresses two topics: the duties and responsibilities of the notary as a public servant, and the use of Braille script in desired deeds. To answer these two discussions, the author adopts a normative juridical approach through the study of legal materials and literature sources related to the chosen theme. The research findings indicate that the notary has a workload of tasks and responsibilities as a public servant in the private realm, and copies as well as minutes of deeds can be made using Braille script. The International Organization's Notarial Guide of Good Practices for People With Disabilities has recommended the establishment of specific regulations for individuals with disabilities, essentially allowing the use of Braille script in deeds as a way to maximize services.
REASONABLE PRICE INDICATORS IN COLLECTION OF BPHTB SALE AND PURCHASE BY BAPENDA MALANG CITY Aulia Faza Regista; Muktiono; Supriyadi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 2 (2023): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i2.1105

Abstract

The purpose of this research is to analyze and describe the indicators used by Bappenda in determining the fair transaction price for buying and selling land in Malang City in collecting BPHTB. This type of research is a socio-legal research with a juridical-sociological approach. This research was conducted at the Malang City Regional Revenue Agency. The results of the analysis show that based on the results of interviews with Bapenda, it states that a fair transaction price has the same meaning in determining market value, but for buying and selling transactions, Bapenda determines it in several ways in the form of a sales price submitted by the taxpayer as the seller, the previous documents where there are similarities in certain districts or sub-districts, can also be seen by neighboring houses that are next door and around it. Of these 3 things, Bapenda takes the average to determine a fair transaction price. The use of the price contained in the Bappenda tax database is used as a measure to find out whether the stated transaction price is a reasonable transaction price. Considering that many taxpayers include the transaction price on the Sale and Purchase Deed and SSPD BPHTB which does not match the actual price to minimize the amount of BPHTB owed.