This study discussed the Balinese customary law regarding the position and inheritance rights of natural children who were adopted by their grander. This study used an empirical legal study, which was a method of legal study that sought to see and examine the law can work in people’s lives. The results of the study showed that the adoption of a natural child by his grandfather was legal according to Balinese customary law, the position of a natural child adopted by his grandfather was the same as his biological child. State law only had a role to strengthen the prevailing customary law. The right to inherit natural children who were adopted by their grandfathers were the same as biological children, including the inheritance of their rights and obligations both as a child and as a member of an indigenous village community.
Based on the background, the formulation of the problem is: How is the legality of the act of receiving tax receipts by Land Titles Registrar (PPAT) as a public official and How juridical implications of PPAT who receive tax and income tax of Acquisition of Land and Building Rights(PPHTB) from taxpayers. The method used to examine these issues is normative legal research using a statute approach to examine legislation relating to legal issues under review. Based on the results of the research, the results obtained that the legality of accepting tax receipts by PPAT as public officials actually still does not exist, in other words has not established a definite rule that regulates the act of receiving tax receipts by PPAT. Then about juridical implication to PPAT which accept tax day income tax and BPHTB from taxpayer is even though the act have not have legal legality but its implementation still included in legitimate category because that action depart from habit that have been accepted and accepted by society. As long as there is no rule of law to realize the legality of this act then as long as it is also 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 then considered not a problem.Keywords: Land Titles Registrar, income tax, Acquisition of Land and Building Rights, taxpayer, endorsee Abstrak: Tujuan penulisan ini adalah mendeskripsikan legalitas perbuatan menerima kuasa menyetor pajak oleh Pejabat Pembuat Akta Tanah (PPAT) selaku pejabat umum dan implikasi yuridis terhadap PPAT yang menerima penitipan Pajak Penghasilan (PPh) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dari wajib pajak. Metode yang digunakan untuk meneliti permasalahan tersebut adalah penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan (statute approach) untuk menelaah peraturan perundang -undangan yang terkait dengan isu hukum yang sedang dikaji. Legalitas perbuatan menerima kuasa menyetor pajak oleh PPAT selaku pejabat publik sesungguhnya masih belum ada, dengan kata lain belum dibentuk suatu aturan pasti yang mengatur tentang perbuatan menerima kuasa menyetor pajak oleh PPAT. Kemudian tentangImplikasi yuridis terhadap PPAT yang menerima penitipan pajak PPh dan BPHTB dari wajib pajak adalah meskipun perbuatan tersebut belum memiliki legalitas hukum namun pelaksanaannya masih termasuk dalam kategori sah sebab perbuatan tersebut berangkat dari kebiasaan yang berlaku selama ini dan diterima oleh masyarakat. Selama belum ada aturan hukum untuk mewujudkan legalitas dari perbuatan ini maka selama itu pula kebiasaan ini akan terus berlanjut, walaupun tidak ada jaminan perlindungan hukum atas perbuatan ini tetapi selama tidak menimbulkan kerugian bagi siapapun maka dianggap tidak masalah.Kata Kunci: pejabat pembuat akta tanah, pajak penghasilan, Bea Perolehan Hak Atas Tanah dan Bangunan,wajib pajak, penerima kuasa Setiap perolehan hak atas tanah dan/atau bangunan, mewajibkan pihak yang menerima untuk membayar Bea Per...
Permit to open state land based on the Regional Regulation of the City of Balikpapan Number 1 of 2014 concerning State Land Opening Permits is not an object of Mortgage Rights, objects of mortgage rights are land rights that have the status of Property Rights, Business Use Rights, Building Use Rights and Use Rights over state land as described in Article 51 UUPA in conjunction with Article 4 of the Mortgage Rights Law. Since the State Land Opening Permit is not an object of mortgage rights, it is actually not justified if the state land is pledged as repayment of debtor's debt which is bound by an Authorisation for Assignment of Mortgage IMTN objects as collateral are risky when the debtor is in default. Normative juridical research is a type of research used in this study while using a statutory approach and a conceptual approach. Research results Inclusion of IMTN objects in SKMHT is not in accordance with the applicable Prevailing Laws. SKMHT that is not in accordance with the provisions of the Mortgage Rights Law, UUPA, and the provisions of the terms of the authenticity of a deed can result in being null and void. The responsibility of the Substitute PPAT is the same as the PPAT, namely personally for the implementation of his / her job duties as well as the PPAT in accordance with Article 41 paragraph (7) of Perkaban No.1 of 2006.How to cite item: Dizan, D., Permadi, I., Susilo, H. (2021). Tanggungjawab PPAT pengganti terhadap surat kuasa membebankan hak tanggungan berobjek izin membuka tanah negara. Jurnal Cakrawala Hukum, 12(3), 263-273. doi:https://doi.org/10.26905/idjch.v12i3.4966.
The purpose of conducting this research is to analyze and determine the status of land ownership by foundations whose initial ownership was before the enactment of the Law on Foundations on behalf of the foundation management. The research method used is a sociological juridical research. While the research approach used is a statutory approach, history, cases, and a philosophical approach. The results of the study show a tendency that the existence of a foundation which has historically originated from relying on colonial doctrine, jurisprudence, and regulations, makes the foundation's status as a legal entity does not appear firm. Thus, this has implications for the foundation's rights to manage and own the foundation's wealth and assets. The foundation's wealth and assets are actually important entities for the foundation in carrying out the foundation's activities in order to achieve the foundation's goals. The Law on Foundations only existed in 2002, which once stated that foundations were legal entities engaged in social, religious and humanitarian fields. The positive impact that arises after the promulgation of regulations on foundations is that it makes it easier for foundations to take legal actions, especially in terms of managing the foundation's assets. However, in its development, law must be able to support the sociological development of the legal subject itself. The Law on Foundations is not sufficiently capable of providing legal protection for foundations related to ownership of land rights by foundations. Although under transitional provisions, it has been mandatory for foundations within a certain period of time to adjust the Foundation's Articles of Association and Bylaws with the new law. However, there are no articles that specifically regulate how the transfer of ownership status of foundation assets from before the enactment of the Law on Foundations until after the enactment of the Law on Foundations. So, this research leads to the conclusion that it is necessary to include articles in the Law on Foundations that regulate the ownership status of foundation assets and their transfers.
In making an authentic deed certainly Notary not separated by what is called responsibility for all actions or deeds. Accountability is an attitude or action to bear all the consequences of the deed done or the attitude to bear all the risks or consequences resulting from an act. The responsibility is determined by the nature of the violation and the resulting legal consequences. While the responsibility of a notary in the Law of Position Notary is intended as an attachment of a Notary to the legal provisions in performing its duties and obligations.
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