Amsir Law Jurnal (ALJ)
Vol 2 No 2 (2021): April

Keabsahan Surat Keputusan Pemberian Hak Atas Tanah Tanpa Disertai Surat Setoran Pajak

David Mars Tornado (Magister Kenotariatan Fakultas Hukum, Universitas Hasanuddin, Indonesia)
Marwati Riza (Fakultas Hukum, Universitas Hasanuddin, Indonesia)
Sri Susyanti Nur (Fakultas Hukum, Universitas Hasanuddin, Indonesia)

Article Info

Publish Date
25 Mar 2021

Abstract

The granting of land rights is one way for legal subjects to be able to obtain a right to land in Indonesia. This study aims to determine the legal implications of the Decree on Granting Land Rights issued by the National Land Agency without implementing Article 7 of the Republic of Indonesia Government Regulation Number 34 of 2016 concerning Income Tax. This research is empirical legal research. The results of the research show that the Decree on the Granting of Rights to Land is still valid without implying that it is null and void, while Article 7 of the Republic of Indonesia Government Regulation Number 34 of 2016 is not in line with the principles in the theory of legal certainty and is not effective in its application or enforcement.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Amsir Law Jurnal (ALJ)
Website

Abbrev

alj

Publisher

institut ilmu sosial dan bisnis andi sapada

Subject

Law, Crime, Criminology & Criminal Justice

Description

Amsir Law Journal (ALJ) is a peer-reviewed journal published by Sekolah Tinggi Ilmu Hukum (STIH) Amsir. ALJ is published twice a year in April and October. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global ...