A. Kurniawan, Wira Franciska, Dhody Ar. Widjajaatmadja
{"title":"Kepastian Hukum Pendaftaran Tanah Secara Sporadik Oleh Kantor Pertanahan Yang Menimbulkan Sertifikat Ganda","authors":"A. Kurniawan, Wira Franciska, Dhody Ar. Widjajaatmadja","doi":"10.15408/jlr.v4i3.27547","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.27547","url":null,"abstract":"In the first land registration, the phrase cadastral registration, a technical term for recording records, land registration, ownership of rights, rechkadastral, and legal cadastral, is governed by government regulation 10 of 1961. In occasional land registration, BPN does not employ competent administration, resulting in administrative flaws that might lead to duplicate certificates for land parcel owners. To obtain legal certainty over the physical and legal ownership of land parcels in the ownership of the certificate of title and to apply the muthakir principle, the ownership of the certificate is doubled because Bpn's registration does not use the most recent principle in sporadic land registration for the first time. This study employs normative juridical research, namely library law research or secondary data with primary, secondary, and tertiary legal sources, as well as interviews with district-city measurements. Land registration must have a foundation, namely a land book, so that the landowner's ownership has legal certainty that stays valid on the land's physical surface with a legal certificate of ownership, namely a certificate. The conclusion is that in the issuance of double certificates, legal remedies may be settled through non-litigation, mediation between the aggrieved party, the land owner, and the National Land Agency (Non Litigation), and if this is not possible, through court (litigation) peace and tax restitution.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"14 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86992770","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}
{"title":"Analisis Yuridis Proses Peradilan Tindak Pidana Korupsi di Pengadilan Negeri Kelas IA Palembang","authors":"Indra Kurniawan","doi":"10.15408/jlr.v4i3.27549","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.27549","url":null,"abstract":"The Corruption Court in the Class IA Palembang District Court in examining corruption cases uses the procedural law used in examinations at the corruption court, namely Law Number 8 of 1981 concerning the Criminal Procedure Code, equipped with certain articles. The method used in this study is a qualitative method with a literature approach. The results of the study state that there are obstacles faced by the Class IA Palembang District Court in resolving the Corruption Crime, namely obstacles that arise from the law itself, in addition to constraints from Law Enforcement Officials, constraints on facilities or facilities, constraints on community environmental factors, and constraints arising from the perpetrator himself.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"69 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84304401","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}
{"title":"Medical and Sports Equipment Online Business Practice in the Perspective of Positive Law and Islamic Law: Case Study at Desmira Medika Store, South Jakarta","authors":"Yahya A Ashiri, I. Iswandi","doi":"10.15408/jlr.v4i4.27561","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.27561","url":null,"abstract":"The purpose of this thesis was to find out the perspective of positive law and Islamic law on the online business practice of medical and sports equipment stores carried out by Desmira Medika Stores. The research method used by the researcher was a qualitative approach and the type of research was a case study (case upproach). The data collection techniques used in this study were observations, interviews, and case study documentation on the implementation of the business that occurred. Meanwhile, the data analysis technique was carried out through interviews, then verification, and drawing conclusions obtained.Based on the research that has been conducted by the writer, the following results are obtained: When associated with positive law, the online business is a legally valid transaction according to Article 1338 paragraph (1) of the Civil Code concerning the Principle of Freedom of Contract. According to Islamic law, online business is also a legitimate transaction because nothing contradicts or violates the pillars and conditions of the legality of buying and selling.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"6 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87437722","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}
{"title":"Kepastian Hukum Penyelesaian Sengketa Atas Kepemilikan Ganda Terkait Dengan Pembebasan Tanah Untuk Kepentingan Umum","authors":"Ade Slamet Riadi, Irawan Soerdjo, A. Yani","doi":"10.15408/jlr.v4i3.27512","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.27512","url":null,"abstract":"The land issue is a problem that is most closely related to the basic rights of the community. Land acquisition for the use of public interest is related to land that has a social function. Along with the high value and benefits of land, many people try to obtain proof of land ownership by having fake certificates, where the data on the certificate does not match what is in the land book. This study uses a normative juridical method which is supported by empirical juridical. Based on the results of research on court decisions Number 482/Pdt/2018/Pt.Bdg. shows that legal certainty over the dual ownership certificate has been achieved with the judge's decision granting the Plaintiff/Plaintiff's claim as the owner of the original land rights. Therefore, the National Land Agency must be more careful in making physical data and juridical data in carrying out the land registration process, and also for the next case the judge is more careful in examining the chronology of the occurrence of ownership of land rights, because it involves the certainty of the subject and object of ownership of rights. over the ground.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80460756","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}
{"title":"Using Unrelated IRS Guidance as a Framework for Taxing Crypto Transactions: Revenue Procedure 2019-18","authors":"P. Nylen, Brian W. Huels","doi":"10.2308/jltr-2021-008","DOIUrl":"https://doi.org/10.2308/jltr-2021-008","url":null,"abstract":"\u0000 The cryptocurrency market has become one of the fastest growing industries in the world, with a market capitalization exceeding $2 trillion. This rapid growth has caused strains on financial systems, as well as the Internal Revenue Service. With cryptocurrency technology developing faster by the week, a unified and simplified regulatory approach is the sensible roadmap for the Internal Revenue Service in its task to impose federal income tax. This paper proposes that by researching prior IRS guidance on unrelated issues and using preexisting precedent, specifically, Revenue Procedure 2019-18, the Internal Revenue Service can more simply impose federal income taxes on the ever-changing cryptocurrency space.\u0000 JEL Classifications: K23; K29; K34.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":" ","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47884788","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}
{"title":"Tinjauan Yuridis Kepailitan Akibat Pembatalan Homologasi Penundaan Kewajiban Pembayaran Utang","authors":"Alifah Zhecarina Kadang, Ipah Farihah, Mustolih Siradj","doi":"10.15408/jlr.v4i3.21420","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.21420","url":null,"abstract":"This study aims to evaluate the judge's legal reasoning in the judgment Number: 4/Pdt.Sus. Peace Cancellation/2019/PN.Niaga.Jkt.Pst. Jo. Number 718K/Pdt.Sus-Pailit/2019, as well as how the cancellation of the homologation of the postponement of debt payment obligations led to insolvency. Analysis of the matter between PT Arpeni Pratama Ocean Line Tbk and PT CIMB Niaga in their respective roles as debtor and creditor. Due to the debtor's negligence with the homologated peace document, the creditor petitions the Commercial Court to annul the peace agreement. At the level of the Commercial Court, the court denied the demand for cancellation. The Creditors file an appeal with the Supreme Court in response to the verdict of the Commercial Court Judge. The Supreme Court judge observed in his ruling that he had approved the creditor's motion to reject the reconciliation. This study combines a descriptive-analytical research technique in conjunction with a legal research strategy consisting of a normative juridical or statutory approach and qualitative analysis methodologies. Case research for Decision Number 4/Pdt.Sus.Cancellation of Peace/2019/PN.Niaga.Jkt.Pst. Jo. Number 718K/Pdt.Sus-Pailit/2019 revealed that the judge's legal considerations at the first level were in conflict with several Civil Code articles and the principle of balance in Law Number 37 of 2004 concerning Bankruptcy and Suspension of Temporary Debt Payment Obligations. The judge of the Supreme Court who accepts the petition for peace annulment declares the debtor bankrupt with all legal consequences.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"14 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75386069","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}
{"title":"Pemutusan Hubungan Kerja Lokal Dipekerjakan Oleh Perwakilan Negara Asing Di Indonesia","authors":"Ferinda Khairunissa Fachri, Fitria Fitria, Diana Mutia Habibaty","doi":"10.15408/jlr.v4i5.22298","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.22298","url":null,"abstract":"This thesis focuses on employment termination conflicts between Indonesians and FCRs. Foreign Country Representatives argued that the Indonesia Industrial Relations Court lacks the authority to decide a quo issue since it has diplomatic and state immunity. This study uses normative legal approach and international and domestic law as sources. The 1961 Vienna Convention and the 1963 Vienna Convention, the International Labor Organization's Termination of Employment Convention 1982, and the United Nations Convention on Jurisdictional Immunities of States and Their Property 2005 are the primary sources of international law, while Indonesia's national laws are the Code of Civil Law, Act Number 2 of 2004 on Settlement of Industrial Relations (PPHI), Act Number 11 of 2020 on Job Creation, and a few others. The research also reviews three court decisions on Foreign Country Representatives' termination of employment with Indonesians and compares them to the aforementioned laws. This study found that terminated local employees can sue in Industrial Relations Court. Due to the defendants being foreign state representatives, the case must also comply with the employees' and Foreign Country representations' agreement (e.g. Embassy, Consulate). The Agreement between the two nations controls the Industrial Relations Court's authority in disputes involving Indonesian (local) workers and foreign country representations in Indonesia, as well as court judgements.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"193 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87209498","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}
Salsabila Sekar Wahri, Ria Safitri, Faris Satria Alam
{"title":"TANGGUNG JAWAB HUKUM PENERBIT UANG ELEKTRONIK TERHADAP KERUGIAN NASABAH PENGGUNA UANG ELEKTRONIK DI BANK MANDIRI","authors":"Salsabila Sekar Wahri, Ria Safitri, Faris Satria Alam","doi":"10.15408/jlr.v4i4.21093","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.21093","url":null,"abstract":"This study seeks to explain the topic of the legal liability of e-money card issuers for losses incurred by their clients. Due to imprecise compensation procedures for the issuer, the issuer's legal responsibility is legally deficient, which frequently produces legal doubt for the protection of customers. It renders the e-money issuer legally immune from liability. In particular, this research attempts to create legal comparisons to demonstrate that the compensation and liability mechanism is not exhaustive, using UU No. 8, 1999 on Consumer Protection as an example. This research also discusses compensation for losses incurred by Bank Mandiri customers as a result of the incomplete compensation process outlined in Bank Indonesia Regulation Number 20/6 / PBI / 2018. This study is a legal normative study using a statutory approach (statute approach) and a case study approach (case approach). This research uses literary studies as its method of data collection. Through his or her review of the relevant literature, the researcher gathered and examined several documents using content analysis. The findings of this study demonstrate that the issuer of electronic money cannot be held liable for losses caused by client error. This compensation mechanism can only be used if the error was committed by the electronic money issuer and was determined to be incompatible with the Consumer Protection Law, which prioritizes consumer rights.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"2 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81740530","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}
{"title":"Dampak Over Kapasitas Di Lembaga Pemasyarakatan Kelas I Cipinang Bagi Narapidana","authors":"Utomo Bimantoro, M. Irfan, M. .. Rambe","doi":"10.15408/jlr.v4i4.21528","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.21528","url":null,"abstract":"The overcapacity of convicts resulted in the adoption of negative living procedures at Cipinang Class I Prison, which has the ability to impede the reintegration efforts of inmates, who are feared to be able to thwart the prison's original purpose. This thesis seeks to understand the preventive and resolution efforts against the repetition of crimes in Cipinang Class I Prison as a result of the prison's overcrowding by determining in advance the impact of the prison's overcrowding on inmates' rights. This study employs a type of empirical juridical research by conducting field interviews with the Class I Cipinang Prison, followed by studies on literary materials by reading, examining, and analyzing literature to generate studies linked to the theme of this thesis. The results indicated that the overpopulation of Cipinang Class I Prison led to a lack of supervision of detainees, which disrupted the rights of inmates. In prisons when the number of inmates exceeds the capacity, the function and purpose of prisons are impeded, and jails may become criminal academies. To prevent this from occurring, Cipinang Class I Prison conducts preventative measures consisting of unannounced searches of inmate dormitories and interactions with convicts. In addition, as a kind of countermeasures, Cipinang Class I Prison administers sanctions based on the category broken by convicts. ","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"104 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76206094","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}
{"title":"Penyelesaian Sengketa Pengadaan Tanah Pada Pembangunan New Yogyakarta International Airport Berdasarkan Undang-Undang tentang Pengadaan Tanah Bagi Pembangunan Untuk Kepentingan Umum","authors":"Millati Hanifah Wardani, A. S. Maggalatung","doi":"10.15408/jlr.v4i4.21873","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.21873","url":null,"abstract":"Resolving land acquisition disputes for the public interest, it is fitting for the state to pay attention to values outside of the rule of law itself, including the value of social justice and the value of benefits to guarantee the basic rights of affected communities. This study aims to find out provisions for land acquisition for development in the public interest and implementation of Law Number 2 of 2012 concerning Land Procurement in the construction of New Yogyakarta International Airport. The process of land acquisition for development in the public interest is carried out in the stages of planning, preparation, implementation, and submission of results. The implementation of land acquisition is intended as an instrument for infrastructure development programs for community welfare as mandated by Law Number 2 of 2012 concerning Land Procurement for Development in the Public Interest.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"25 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78336027","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}