Jurnal Ilmu Kenotariatan最新文献_第4页

Prinsip Keadilan Terhadap Nasabah Akibat Restrukturisasi Polis PT. Asuransi Jiwasraya 《吉瓦什保险政策重组法》对客户的公正原则

Jurnal Ilmu Kenotariatan Pub Date : 2022-05-31 DOI: 10.19184/jik.v3i1.34962

Karin Jihananda Deriyanti, Edi Wahjuni, Firman Floranta Adonara

引用次数: 0

Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris 《所得税减免法》规定了在共同继承人权利转让土地的权利

Jurnal Ilmu Kenotariatan Pub Date : 2022-05-31 DOI: 10.19184/jik.v3i1.34912

Misbah Imam Soleh Hadi, Bayu Indra Permana

{"title":"Kontruksi Hukum Pembebasan Pajak Penghasilan Terhadap Peralihan Hak Atas Tanah Dalam Pembagian Hak Bersama Waris","authors":"Misbah Imam Soleh Hadi, Bayu Indra Permana","doi":"10.19184/jik.v3i1.34912","DOIUrl":"https://doi.org/10.19184/jik.v3i1.34912","url":null,"abstract":"Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state. However, this is not reflected in the regulation on the exemption of income tax on the transfer of land rights by sharing rights with inheritance, because the heirs must continue to pay income tax, so they are burdened with double taxes. This is because the regulations in the law and its implementing regulations do not provide firm legal certainty, therefore, to overcome these problems, it is important to find an ideal legal construction in setting the income tax exemption. This study uses a normative juridical method, with a legal approach and a conceptual approach. The results of the research carried out are that there is a vagueness of norms in the regulation of income tax exemption in inheritance, besides that there is also a gap in norms related to the criteria for acceptance and rejection of applications for the issuance of SKB PPh. So that the author provides an option for future arrangements related to the exemption of income tax on the transfer of land rights in inheritance, especially the distribution of joint rights, which is expected to provide benefits and a sense of justice for the heirs.","PeriodicalId":196521,"journal":{"name":"Jurnal Ilmu Kenotariatan","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134575416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Prinsip Pembacaan Akta Oleh Notaris Dihadapan Penghadap dan Saksi 证人和证人面前的公证宣读原则

Jurnal Ilmu Kenotariatan Pub Date : 2021-10-04 DOI: 10.19184/jik.v2i1.19349

Maya Puspita Dewi, Herowati Poesoko, A. Harianto

{"title":"Prinsip Pembacaan Akta Oleh Notaris Dihadapan Penghadap dan Saksi","authors":"Maya Puspita Dewi, Herowati Poesoko, A. Harianto","doi":"10.19184/jik.v2i1.19349","DOIUrl":"https://doi.org/10.19184/jik.v2i1.19349","url":null,"abstract":"Pembacaan akta oleh notaris merupakan hal yang penting karena banyak kepentingan yang terkait didalamnya. Pembacaan akta dimaksudkan untuk memastikan bahwa akta otentik yang dibuat oleh Notaris sesuai dengan keinginan atau kehendak para penghadap yang membuat akta. Adanya pengecualian dalam pengaturan mengenai pembacaan akta dalam UUJN , dapat dijadikan tameng untuk tidak melakukan pembacaan akta seperti yang diamanatkan dalam Pasal 16 ayat 1 huruf m UUJN. Hal ini tentu saja akan berdampak pada besarnya kemungkinan terjadi konflik hukum diwaktu yang akan datang. Penelitian ini merupakan penelitian yuridis normatif dengan menggunakan 3 (tiga) pendekatan yaitu pendekatan perundang-undangan, pendekatan konseptual dan pendekatan sejarah. Hasil dari penelitian adalah bahwa Ratio Legis dari pengaturan mengenai Kewajiban Pembacaan Akta yang mewajibkan Notaris untuk membacakan akta didasari pada landasan filosofis dari pembentukan Undang-Undang tersebut, yang secara eksplisit dinyatakan dalam Pasal 3 UUD NRI 1945, bahwa Negara menjamin kepastian dan perlindungan hukum yang berintikan kebenaran dan keadilan terwujud didalam masyarakat. Akan tetapi beragam kepentingan yang melatarbelakangi pembentukan undang-undang mengenai pengaturan kewajiban pembacaan Akta tersebut, menjadikan peraturan ini tidak konsististen yang berakibat tidak adanya kepastian hukum didalamnya.","PeriodicalId":196521,"journal":{"name":"Jurnal Ilmu Kenotariatan","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123033026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Covid 19 Sebagai Force Majeure untuk Menunda Pelaksanaan Kontrak yang Termuat dalam Akta Notaris

Jurnal Ilmu Kenotariatan Pub Date : 2021-08-30 DOI: 10.19184/jik.v2i1.23419

Mahardhika Gilang Aditya

{"title":"Covid 19 Sebagai Force Majeure untuk Menunda Pelaksanaan Kontrak yang Termuat dalam Akta Notaris","authors":"Mahardhika Gilang Aditya","doi":"10.19184/jik.v2i1.23419","DOIUrl":"https://doi.org/10.19184/jik.v2i1.23419","url":null,"abstract":"Corona Virus Disease (Covid 19) has a significant impact on all aspects of human life. One of the aspects affected by Covid 19 is the business sector, especially in contract implementation. A Contract is an agreement made or agreed upon by the parties in writing. An agreement exists because of an act committed between one or more people against one or more people who bind themselves to each other. So that this event creates a legal relationship between the parties, which includes rights and obligations. In a contract, there is usually a clause or arrangement related to a forced condition or what is known as a force majeure (overmacht). The regulation relating to force majeure exists because to protect the debtor when in the execution of the contract contained in the notariil deed, the debtor in carrying out his obligations to the creditor occurs an event that is beyond the power of the party concerned. Force majeure can be categorized as earthquakes, floods, landslides, wars, fires, military coups, embargoes, epidemics, and so on. During the corona pandemic that is currently sweeping all parts of the world certainly has an impact on the implementation of a contract. Therefore, further explanation is needed regarding the impact of Covid 19 as force majeure to delay implementation of the contracts contained in the notarial needed. \u0000KEYWORDS: Covid 19, Contract, Force Majeure, Notarial Deed.","PeriodicalId":196521,"journal":{"name":"Jurnal Ilmu Kenotariatan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131411713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Perluasan Kewenangan Pelaporan Majelis Pengawas Notaris 扩大公证人监督委员会报告授权

Jurnal Ilmu Kenotariatan Pub Date : 2021-08-30 DOI: 10.19184/jik.v2i1.24870

F. Yunita, Malik Wahyu Kurniawan

{"title":"Perluasan Kewenangan Pelaporan Majelis Pengawas Notaris","authors":"F. Yunita, Malik Wahyu Kurniawan","doi":"10.19184/jik.v2i1.24870","DOIUrl":"https://doi.org/10.19184/jik.v2i1.24870","url":null,"abstract":"This paper aims to examine the new authority of the notary supervisory board in reporting an ethic and performance violations which committed by notary and its relation to the principles of certainty and justice. According to the Regulation issued by Minister of Law and Human Rights of the Republic of Indonesia number 15 of 2020 concerning The Procedures for Examination of the Notary Supervisory Board (MPN), the authority of MPN has being enlarged. This regulation give a bigger authority for MPN to report and make a report as the result of the implementation of notary’s occupation, so that the MPN can examine and make decisions according to their own report. Otherwise, the Notary Act (UUJN) only gives MPN an authority to examine and make decisions based on reports of people who have been violated by Notary. This can be seen in Article 73 paragraph (1) of the UUJN which states that \"The Regional Supervisory Council is authorized to hold sessions to examine and make decisions on public reports that can be submitted through the Regional Supervisory Council\". Through a normative legal research, this paper consist on two central issues. First, the legal reasoning of new authority of MPN and its consistence with Notary Act. Second, the discourse of this new authority obtained by MPN with the principle of certainty and substantive justice.","PeriodicalId":196521,"journal":{"name":"Jurnal Ilmu Kenotariatan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121555752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Batas Pertanggungjawaban Notaris atas Pembuatan Akta Otentik 真实行为的公证责任限制

Jurnal Ilmu Kenotariatan Pub Date : 2021-08-30 DOI: 10.19184/jik.v2i1.20961

Ahmad Farich Sultoni

引用次数: 0

Status Hukum Majelis Kehormatan Notaris Dalam Prespektif Tata Usaha Negara 国务委员会的法律地位

Jurnal Ilmu Kenotariatan Pub Date : 2021-08-30 DOI: 10.19184/jik.v2i1.18390

Surya Hartarto Purwowibowo

{"title":"Status Hukum Majelis Kehormatan Notaris Dalam Prespektif Tata Usaha Negara","authors":"Surya Hartarto Purwowibowo","doi":"10.19184/jik.v2i1.18390","DOIUrl":"https://doi.org/10.19184/jik.v2i1.18390","url":null,"abstract":"A notary of social institutions are in indonesia, of the needs arising from desires evidence any law keperdataan among mereka.akta authentic can result in dispute, so we needed evidence any written in the form of photocopies minuta and testimony a notary certificate. A notary can be checked as the officials who makes a covenant. Investigators, the public prosecutor and the judge called a notary and received a photocopy of certificate minuta. The legal status of the notary is as the manager of a mandate from the minister of justice and human rights in giving approval or rejection to be examined by a notary, investigators prosecutors and judges in the judiciary and the copy of deed minuta used as evidence a related reports of one party. The legal status is a situation when a party considered eligible to apply for dispute resolution. The decision made the honor notary can be sued by a notary in judicial administrative as there are two decisions that court decisions administrative number 21/G/2017/PTUN.SBY and 24/G/2017/PTUN.SBY. An authentic deed load in accordance with the will of the parties. Formal to make clear the notarial deed and earnest perceptible by the parties with read it. Notaries should not leave due examination are responsible for a notary is an expression of truth when. certificateThe need for inspection by the notary of a notary can be sued in state administrative courts cause kekabuaran meaning administrative officials.","PeriodicalId":196521,"journal":{"name":"Jurnal Ilmu Kenotariatan","volume":"156 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121188993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Penandatanganan Akta Notariil Diluar Kantor Notaris Yang Masuk Dalam Lingkup Wilayah Jabatannya 在公证人办公室外签署一份公证文件，该文件属于他的办公室

Jurnal Ilmu Kenotariatan Pub Date : 2020-11-30 DOI: 10.19184/jik.v1i2.23721

Andika Putra Eskanugraha

{"title":"Penandatanganan Akta Notariil Diluar Kantor Notaris Yang Masuk Dalam Lingkup Wilayah Jabatannya","authors":"Andika Putra Eskanugraha","doi":"10.19184/jik.v1i2.23721","DOIUrl":"https://doi.org/10.19184/jik.v1i2.23721","url":null,"abstract":"The notary has a domicile, namely the regency / city where the office is located covering area within a province from his domicile. This authority is limited by the prohibition of a notary to conduct their duties outside of the covering area. The signing of a notarial deed outside of the office is not prohibited by the Notary Law as long as it is within the scope of the domicile and the territory of the office (covering areas). The notarial code of ethics requires notaries to perform the notarial position in their offices, except for certain reasons. These reasons are not further elaborated in the code of ethics and there is no normalization of articles in the Notary Law which regulates this specific matter. Therefore, because of this, it is necessary to normalize articles in the laws and regulations to regulate the procedures for signing notarial deeds in order to maintain the values and dignity of the notary profession. This is due to notaries are officials who support the business climate by providing fast services in term of the deed preparation, providing legal certainty and signing notarial deeds that can be performed outside of their offices but still maintaining the values of the notary as an official not a deed trader.","PeriodicalId":196521,"journal":{"name":"Jurnal Ilmu Kenotariatan","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123797965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tanggung Jawab Notaris Terhadap Kekuatan Pembuktian Akta Dibawah Tangan Yang Telah Di Waarmerking 证人对瓦默金手中证明文件的权力的公证责任

Jurnal Ilmu Kenotariatan Pub Date : 2020-11-30 DOI: 10.19184/jik.v1i2.23431

Restri Ismi Wardhani, Rhama Wisnu Wardhana

引用次数: 0

Peran Notaris, Restrukturisasi, Perusahaan Non Badan Hukum 公证作用，重组，非法人企业

Jurnal Ilmu Kenotariatan Pub Date : 2020-11-30 DOI: 10.19184/jik.v1i2.23330

Dhifa Nadhira Syadzwina, E. Setyowati

引用次数: 0