This study aims to analyze and examine the implementation of the independence of judges in the process of administering justice in Indonesia and to understand and examine the implementation of the independence of judges in the administration of justice from an Islamic perspective. This study uses library research methods or library research that is "juridical-normative". The data sources used are secondary data, namely ethical standards as judges with "Islamic character". The data will be analyzed using descriptive analysis method and the theoretical basis used is the principles of qadhi in Islam and the code of ethics for the behavior of Indonesian judges. Based on the data analysis carried out, it is concluded that a judge should maintain his integrity, his honor who has morals and is a mandate from the Most Wise, namely ensuring the establishment of a sense of justice, guaranteeing legal certainty and seeking the benefit of legal values to all Indonesian people.
This study aims to analyze: 1) The role of Land Deed Maker Officials (PPAT) and the National Land Agency (BPN) in preventing land mafia in Tuban Regency. 2) Legal protection for victims of land certificates transferred by the land mafia. The approach method used in this study is an empirical juridical approach. The research specification used is descriptive analytical research. This type of data uses primary and secondary data sourced from interviews and literature studies. The data analysis method used in this research is qualitative data analysis. The results of the study concluded: 1) The role of Land Deed Making Officials (PPAT) and the National Land Agency (BPN) in preventing land mafia in Tuban Regency was carried out to provide legal certainty and protection for the community. The role of the PPAT is to ensure that the parties who will carry out the sale and purchase transactions, read and sign the deed in front of the parties, check and match documents to the BPN, and act carefully in making the deed. Meanwhile, the role of BPN is to reform human resources, re-examine files from PPAT, accelerate PTSL, socialize electronic certificates. 2). Legal protection for victims of land certificates transferred by the land mafia in a preventive manner is by preventive measures such as forming a task force for eradicating land mafias, increasing the integrity and professionalism of law enforcement officers, BPN and PPAT, increasing cooperation between officers, accelerating certification with the PTSL program, as well as providing strict criminal threats to land mafia perpetrators who are proven to have committed crimes. The repressive protection provided to the victim is in the case of the land mafia related to overlapping certificates, multiple certificates, and others, which can be resolved in several ways, such as mediation between village heads or through a court lawsuit.
The purpose of this study is to find out and analyze how the Duties and Authorities of Land Deed Maker Officials in the Implementation of Land Registration for the first time. To find out and analyze the Constraints and Solutions of Land Deed Making Officials in carrying out land registration activities for the first time and to find out what efforts must be made by PPAT. The method used by the researcher is Empirical Jurisdiction and The specifications in this study include descriptive analysis. The sources and types of data in this study are secondary data obtained from library studies. Based on the results of the study that The Duties and Authorities of the Land Deed Making Official in the Implementation of Land Registration for the first time are:make an authentic deed that plays a role in providing juridical data on changes to data on the implementation of land registration.The obstacles are: a.The inability of the parties to complete the requirements related to taxation. b.For the first application for land registration with proof of land acquisition in the form of a sale and purchase receipt or sale and purchase receipt, but the evidence in the form of a sale and purchase seal or sale and purchase receipt has been damaged. c. Requirements relating to taxation. d. Lost and unknown land book in the Land Office. The solution: a. The requirements that must be met by applicants who wish to apply for land registration are incomplete for the first time. b. Ask for a copy to the local Village Office, because all data on the sale and purchase of the land is in the Village office. c. All land owners are required to pay Land and Building Tax regularly every year if they want to register their land rights. d. It is hoped that people who have land that have not been registered (certified) to register their land with the Regency/Municipal National Land Agency Office regarding the importance of registering land rights.
One of the potential sources of tax revenue that needs to be explored according to the current economic situation and condition as well as the development of the nation is the type of Customs Tax on Land and Building Rights, hereinafter abbreviated as BPHTB. The transfer of rights to land and buildings can occur due to a legal act or legal event. One of the legal actions that can cause the transfer of rights to land and buildings is through buying and selling. The existence of the transfer of rights must be proven by an authentic deed made by or before the Land Deed Making Official (PPAT). The transfer of rights to land and buildings through the sale and purchase gives rise to tax obligations for the parties, namely Income Tax (PPh) for the seller and Customs for the Acquisition of Land and Building Rights (BPHTB) for the buyer. The purpose of this paper is to describe the legality of the act of receiving the power to deposit taxes by the Land Deed Making Official (PPAT) as a public official and the juridical implications of PPAT who receive the custody of Income Tax (PPh) and Customs for the Acquisition of Land and Building Rights (BPHTB) from taxpayers. The method used to examine these problems is normative legal research using a statute approach to examine the laws and regulations related to the legal issues being studied. The legality of the act of receiving the power to pay taxes by PPAT as a public official actually does not yet exist, in other words, a definite rule has not been established that regulates the act of receiving the power to deposit taxes by PPAT. Then regarding the juridical implications of PPAT who receive PPh and BPHTB tax deposits from taxpayers, even though the act does not have legal legality, its implementation is still included in the legal category because the act departs from the habits that have been in effect so far and is accepted by the community. As long as there is no legal regulation to realize the legality of this act, during that time this habit will continue, although there is no guarantee of legal protection for this act, but as long as it does not cause harm to anyone, it is considered not a problem. The BPHTB fee entrusted by the client to the Notary as the Land Deed Making Officer (PPAT), allows for opportunities for fraud by not paying or embezzling the BPHTB funds deposited. The results show that the deed of sale and purchase that has been made by PPAT is valid even though the taxes arising from the transfer of rights to the land and buildings have not been paid. Parties who do not pay taxes arising from the transfer of land and building rights have debts to the state and may be subject to administrative sanctions in accordance with the provisions of the applicable laws.
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