Kekuatan Hukum Akta Hibah untuk Anak Angkat

Malahayati, Malahayati; Abbas, Syahrizal; Dahlan, Dahlan

doi:10.24815/kanun.v21i2.11448

Cited by 4 publications

(3 citation statements)

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“…Permasalahan lainnya terjadi dalam perpajakan terkait PTKP dan penghasilan anak angkat belum banyak dibahas pada penelitian-penelitian sebelumnya terutama di Indonesia. Pada umumnya penelitian tentang anak angkat yang dilakukan adalah terkait tax exclusion for adopting children with special needs (Smith, 2005), kedudukan hukum anak angkat dalam hak waris (Usman, 2013), kekuatan akta hibah untuk anak angkat (Malahayati et al, 2019), dan warisan anak angkat menurut hukum adat Tolaki Kabupaten Konawe Selatan (Tolo & Marlin, 2020). Adapun Pudyatmoko (2015) melakukan penelitian dengan narasumber mahasiswa fakultas hukum terhadap jumlah PTKP bagi anak kandung yang berpenghasilan dan yang tidak berpenghasilan.…”

Section: Pendahuluanunclassified

Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan

Wijaya

Safira

2021

Owner

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Adoption have legal consequences for both adopted children, adoptive parents, and biological parents. The legal consequences can be seen in terms of civil law, customary law, islamic law, and also taxes. In civil law, customary law, and also islamic law, the legal consequences of adopting a child are related to the inheritance rights of an adopted child. Meanwhile, in tax the legal consequences of adopting children are related to Non-Taxable Income (PTKP) and the income of adopted children. Provisions related to inheritance rights for adopted children are very clear in the three laws, but the provisions regarding PTKP and the income of adopted children in taxes are not so clear. Based on the results of the study, it was found that there were still differences of opinion regarding PTKP and the income of adopted children. Differences related to PTKP arise when the adopted child has earned income, where the majority of interviewees argue that the adopted child can still be counted as PTKP of his adoptive parents and for the imposition of taxes on the income of the adopted child it is also combined with the adoptive parents. However, there is a opinion that when the adopted child has earned income, it will be counted as PTKP of the biological parents and for the imposition of taxes on the income of the adopted child it will also be combined with his biological parents.

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Section: Pendahuluanunclassified

Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan

Wijaya

Safira

2021

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“…Subekti menyatakan mengenai suatu peristiwa yang melibatkan lebih dari satu orang untuk melakukan suatu hal itu disebut dengan perjanjian 12 , timbulnya hak dan kewajiban dari suatu hal tersebut apabila tidak dilaksanakan maka akan timbul wanprestasi. 13 KUHPerdata mengatur perjanjian dalam Pasal 1313 serta mengenai syarat perjanjian diatur didalam Pasal 1320 KUHPerdata, bahwa perjanjjian diartikan sebagai perbuatan hukum yang menimbulkan keterikatan dua pihak atau lebih, tanpa paksaan dari pihak lain. 14 Pemberian hibah tanah dilakukan dengan perjanjian hibah tanah yang dibuat dihadapan Notaris terlebih dahulu karena sertifikat tanah yang akan dihibahkan masih belum selesai pengecekannya di kantor Pertanahan yang berwenang dan apabila proses di kantor pertanahan telah selesai maka akan dilanjutkan dengan akta hibah di hadapan PPAT, dengan ini pelaksanaan hibah bisa dilaksanakan.…”

Section: Issn: 1978-1520unclassified

Kewenangan Notaris Dalam Pembuatan Akta Perjanjian Hibah Atas Tanah

Aliffa¹,

Wiryawan

2021

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Abstract The purpose of this study was to determine and understanding the authority of the Notary in making the Deed of Grant Agreement on land based on the Civil Code and the Authority of the Notary in making the Deed of Grant Agreement on land based on the Act of Notary Position. This study uses a normative research method with a statutory approach and a library approach. The results of the study that the Civil Code has regulated agreements and regulates grants, based on the Civil Code Notaries have the authority to make a Deed of Grant Agreement on land, namely based on Article 1666, Article 1682 of the Civil Code, while in the Law on Notary Positions the authority of a Notary to make a deed is based on Article 15 paragraphs (1) and (2) of the Law on Notary Positions. Abstrak Tujuan dari penelitian ini adalah untuk memahami dan mengetahui kewenangan-kewengangan Notaris dalam hal pembuatan Akta Perjanjian Hibah atas tanah berdasarkan Kitab Undang-Undang Hukum Perdata dan Kewenangan Notaris dalam pembuatan Akta Perjanjian Hibah atas tanah berdasarkan Undang-Undang Jabatan Notaris. Penelitian ini menggunakan metode penelitian normatif dengan pendekatan Perundang-undangan dan pendekatan kepustakaan. Hasil penelitian bahwa KUHPerdata telah mengatur tentang perjanjian dan mengatur tentang hibah maka berdasarkan KUHPerdata Notaris berwenang membuat Akta Perjanjian Hibah atas tanah yaitu berdasarkan Pasal 1666, Pasal 1682 Kitab Undang-Undang Hukum Perdata, sedangkan di dalam Undang-Undang Jabatan Notaris kewenangan Notaris untuk membuat akta adalah berdasarkan Pasal 15 ayat (1) dan (2) Undang-Undang Jabatan Notaris.

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“…It will be different if the dispute over the cancellation of the grant is made from the adoptive parents to their adopted child. (Malahayati, 2019) The dispute over the cancellation of the grant is resolved by filing a lawsuit with the Religious Court, where the Religious Court is the court authorized to examine and adjudicate grant disputes. In examining and adjudicating disputes over the cancellation of grants, the panel of judges must have considerations as the basis for making a fair decision for the disputing parties.…”

Section: Introductionmentioning

confidence: 99%

Legal Strength of Grant Deed for Adopted Children

Muzakir

2022

Int. J. Islamthought. Humanit.

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This study wants to answer how the juridical strength of the grant deed for adopted children is in the case of the XXX/Pdt.G/2012/MS-Aceh case concerning the Cancellation of Grants. A grant is a gift made by a person to another party that is carried out while still alive and its implementation is carried out while the grantor is still alive. Grants in any law are essentially non-cancellable, unless certain conditions are met the grant can be cancelled. By using the juridical normative method, the research found that grants for adopted children normatively through a grant deed No. 04/V/2007 are valid and have legal force, because they have fulfilled the requirements in the grant agreement both formally and materially. The decision to cancel the grant in case Number XXX/Pdt.G/2012/MS-Aceh is in accordance with applicable law. The judge considers that adopted children in Indonesia have the same status as biological children, so what applies to biological children also applies to adopted children.

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Kekuatan Hukum Akta Hibah untuk Anak Angkat

Cited by 4 publications

References 0 publications

Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan

Pajak Penghasilan Atas Anak Angkat Yang Berpenghasilan

Kewenangan Notaris Dalam Pembuatan Akta Perjanjian Hibah Atas Tanah

Legal Strength of Grant Deed for Adopted Children

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