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Journal : Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan

Tanggung Jawab Pejabat Pembuat Akta Tanah (PPAT) dalam Pembuatan Akta Jual Beli Tanah Dan Implikasi Hukumnya Bagi Masyarakat Umum Triyono, Triyono
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol 17 No 2 (2019): Agustus
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Qodiri Jember

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Abstract

Certainty, order and legal protection require, among other things, in the life of public relations requires the existence of evidence that clearly determines the rights and obligations of a person as a subject of law in society. Authentic deeds as the strongest and most fulfilled evidence have a role, the need for written proof in the form of authentic deeds is increasing in line with the growing demand for legal certainty in various economic and social relations.        Authentic deed which is written evidence that can be used to settle cases cheaply and quickly. PPAT is the authorized official to make the authentic deed insofar as the making of certain authentic deeds is not specific to other public officials.        The authentic deed in its essence contains formal truth in accordance with what was notified to PPAT. However, PPAT has an obligation to ensure that what is contained in the PPAT Deed is truly understood and in accordance with the wishes of the parties, namely by reading it so that it becomes clear the contents of the PPAT Deed, as well as providing access to information, including access to legislation related to the parties who signed the deed.         PPAT as General Officer authorized to make land deeds must have special capability in the land so that the deeds he made do not cause problems in the future, considering the deeds he made can be used as evidence of the occurrence of legal deeds of transfer of rights or cancellation of rights on land. If the cause of the problem arises because of negligence by the PPAT, then the result is that the deed has only legal force under the hand that can be canceled. Keywords: Deed, PPAT, Land Purchase
Status Pajak Ahli Waris Yang Belum Dewasa Dan Obyeknya Berada Di Balai Harta Peninggalan Yoharto, Yoharto; Triyono, Triyono; Iroth, Delia Amanda; Sitorus, Frisca Deviyanti; Oktora, Raynoldy
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol 16 No 1 (2019): April
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Qodiri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.444 KB)

Abstract

Bagi anak di bawah umur yang menerima warisan akibat meninggalnya kedua orangtua dan tidak memiliki satupun keluarga, baik tingkat ke atas, semenda, dan sederajat. Memiliki satu permasalahan di dalam pembayaran pajak atas segala warisan yang diterimanya. Maka dari itu dengan adanya putusan pengadilan negeri akan memberikan putusan penunjukkan perwalian bagi anak dibawah umur tersebut. Namun bila belum ada penunjukkan dari pengadilan negeri kiranya pembayaran pajak atas segala warisan tersebut diberikan pembayaran tertunda atau dibebaskan dari pembayaran pajak, dan tidak dikenakan sanksi pajak selama anak itu dibawah umur saat tidak mendapatkan wali, dan yang mendapakan wali tetapi tidak punya warisan yang dapat dikelola. Kata Kunci : Pajak. Abintestato. Anak.  
Co-Authors Abdullah Abdullah Abdulloh Abdulloh Adhim, Nur Adi Atmoko, Adi Aditya Aditya Afrizal Sano Agung Basuki Prasetyo, Agung Basuki Agus Supriyanto Ahmad Mardalis, Ahmad Ahmad Suseno Al-Ghozaly, Syakirin Al-Ghozaly, Syakirin Alfriano, Naina Alwiyah Alwiyah Ambar Lukitaningsih Ana Silviana Anas Ismail, Anas Anas Subarnas Andi Mappiare AT, Andi Mappiare Andi Mappiare, Andi Anis Mafiroh, Anis Anjany, Devy Tantry Arfiansyah, Mufti Arief Ari Yusnani Ariantje J.A. Sundah, Ariantje J.A. Astriyani, Astriyani Bambang Budi Wiyono Bambang Setiaji Bambang Setiarso Bangun, Morina Budi Hastuti Cahyasiwi, Dwi Astuti Catur Atmaji Chairil Anwar Chusna, Asmaul Chuzaimah Chuzaimah, Chuzaimah D. Setyawan PH, D. Setyawan PH D.W., Tutik Dany Moenindyah Handarini, Dany Moenindyah Dany Munindyah Handarini, Dany Munindyah Daryono Soebagyo Denty Fibirna A Dewi Larasati, Dewi Dewi, Fitri Aryadini Dian Maruto Widjonarko Dian Prasasti Didik Prasetyoko Didit Purnomo, Didit Djoko Marsono Donatus Setyawan Purwo Handoko Dwi Kartika Dwi Putra Wijaya Dwi Siswanta Dwiretnani Sudjoko Eddy Heraldy Edy Cahyono Eko Sri Kunarti Elia Flurentin, Elia Elian Iwi Afifah, Elian Iwi Elvira Elvira Emilia Roza, Emilia Endang Susilowati Endang Tri Wahyuni Eva, Murtiari Farihati, Lulu Fatchan Achyani Fathan Achyani, Fathan Fatmasari Sukesti Fayakun, Kun Febriani, Rahmi Dwi Febriliyan Samopa FIRDHAUS, RYANDI Fitria Kasih fredy kurniawan Ginting, Resi Vita Haikal Haikal Handarini, Dany M. Handarini, Dany M. Handirofa Handirofa Harmami Harmami Harno Dwi Pranowo Hastuti, Lathifah Puji Hendro Juwono Hery Irwan, Hery Himawan Hadi Sutrisno, Himawan Hadi I F Nurcahyo, I F I Nyoman Sudana Degeng, I Nyoman Sudana ID.K. Anom Iip Izul Falah Iis Manuningsih, Iis Imam Suyanto Imaningtyas, Intan Imanti, Vera Imanti, Vera Imanuel Hitipeuw, Imanuel Imawan, Arif Cahyo Immaniar, Dewi Imron Rosyadi Indriana Kartini Insih Wilujeng Iqmal Tahir Iroth, Delia Amanda Ita Ulfin Jamasri Jamasri Johana Endang Prawitasari Joharman Joharman Jumadi Jumadi Jumina Jumina Karna Wijaya Khoirina Dwi Nugrahaningtyas Koharto, Kelvin Kumala Dewi Kurniawan, Enggar Kurniawan, Yehezkiel Steven Lina Mahardiani Linda Suyati Lohmay, Foctanian Lukman, Muhammad Fernadi Luthfi Pratama M. Amin M. Muchalal M. Ramli M.N. Ilman, M.N. Mahardika, Ida Bagus Putra Manik, Resmin Maria Ulfa Marsuki, Muhammad Fajar Marthen Pali, Marthen Martono Martono Mathius Karengke Meytij Jeanne Rampe Miftahus Surur, Miftahus Moch Setyadji Muchalal Muchalal Mudasir Mudasir Muhammad Wahyuddin, Muhammad Mulyani Mulyani Musdalifah Musdalifah Nandar Cundara, Nandar Naniek Utami Handayani Nanik Siti Aminah Nanik Supriani Nanik Wijayati Narsito Narsito Ngatman, Ngatman Nisak, Khumayrotun Nur Achmad, Nur Nur Hidayah Nurahman, Muhamad Junian Nuryono Nuryono Oktora, Raynoldy Prasetyo, Hendro Adi Purwo Handoko, Donatus Setyawan Puspitasari, Anita R. Soekrisno Radjah, Carolina L. Rahayu, Baiq Lina Astini Rahmawati, Novi Rosita Ramadona, Tomi Ratmawati, Nur Ria Armunanto Rimadani, Rimadani Ristiana, Desinta Dwi Riza Wirawan, Riza Rodiansono Rodiansono Ruliatima Ruliatima, Ruliatima Sadali, Sadali Saepudin Saepudin Sajima, Sajima Salahuddin, Kemal Sari Lestari Sari, Permata Sari, Puji Novita Senam Senam Septiani, Roesmita Anggis Setiawan, Hendi Setiawan, Richi Setiyowati, Arbin Janu Setyo Atmojo Siagian, Andreas David SITI MARYAM Siti Nurchasanah,, Siti Sitorus, Frisca Deviyanti Soewartoyo Soewartoyo Sri Juari Santosa Sri Kadarwati Sri Sudiono Sri Wahyuni Sriyadi Sriyadi, Sriyadi Suhartanto, Adit Sukirno Sukirno SULISTIYARINI, AMBAR Sulistyaningrum, Hariddha Yuni Suparyadi Suparyadi, Suparyadi Suryo Purwono Sutarno Sutarno Sutiarso Sutiarso Sutoyo Sutoyo Suyanta Suyanta Suyatmini Suyatmini Suyono Suyono Tania Clara Dewanti, Tania Clara Tri Saptuti Susiani, Tri Saptuti Tukidal Yunianto Tutik Dwi Wahyuningsih Uke, Ora Gorez Uswatun Hasanah Wagimin Wagimin, Wagimin Wahyu Mushollaeni Wahyu Wahyu Wahyudi Wahyudi Wega Trisunaryanti Widada Widada, Widada Widya Multisari, Widya Winarto Haryadi Winnarti, Desy Wirawan Wirawan Yoeswono Yoeswono Yohana Chaerunisaa, Anis Yohana Chaerunisaa, Anis Yoharto, Yoharto Yuanita L, Dewi Yuli Tri Cahyono, Yuli Tri Yuliati Hotifah, Yuliati Yulius Yulius Yuniarti, Mustika Yustiasih Purwaningrum