Qawanin Jurnal Ilmu Hukum

Scholar Opinion on Providing for Wives Who Do Not Live in The Same House

2024-06-17T13:18:42+00:00

When a man and a woman are married, they officially have responsibilities towards each other. And one of the responsibilities of a husband after marriage is to provide his wife with a place to live and provide for him. The income in question is either a physical income or an inner bread. If a husband deliberately fails to provide for his wife, then the husband is considered negligent and sinful. Because it is one of his responsibilities. Livelihood is not only a gift given by a husband to his wife, but also an obligation between the father and his children and also has a responsibility between an owner and something he owns. This income also covers the needs of the wife during childbirth, such as the financing of midwives or doctors who help with childbirth, drug costs and hospitals. Also included is the fulfillment of the biological needs of the wife. This income also covers the needs of the wife during childbirth, such as the financing of midwives or doctors who help with childbirth, drug costs and hospitals. Also included is the fulfillment of the biological needs of the wife.

Analisis Kebijakan Insentif Bea Peralihan Hak Atas Tanah dan Bangunan serta Pajak Penghasilan Terhadap Pembayaran Pajak Peralihan Hak Atas Tanah

2024-06-22T12:37:22+00:00

This article discusses the Incentive Policy Analysis of Fees for Transfer of Land and Building Rights (BPHTB) and Income Tax (PPh) on Payment of Tax for Transfer of Land Rights which are a tax burden on party buyers who have previously been reported to the regional revenue service or the Regional Revenue Service and Income Tax. (PPh) namely the imposition of tax on the seller which has previously been reported to the Pratama tax service office. The preparation of this article applies normative-juridical research. Harmonization of Incentive Taxation BPHTB and PPh is based on the Principles of Equity, Revenue Productivity, Certainty, Efficiency, and Simplicity. PTSL BPHTB and PPh Incentive Legal Arrangements provide reductions, relief, or exemption from BPHTB and PPh fees in accordance with the law urging public authorities to charge BPHTB and PPh fees in carrying out land registration. The benchmark that becomes the benchmark is zero tax or zero percent fees. These rules can be seen from Law Number 28 of 2009 concerning Regional Taxes and Regional Levies and Permen ATR/BPN Number 6 of 2018 concerning PTSL.

Abstrak:
Artikel ini membahas mengenai Analisis Kebijakan Insentif Bea Peralihan Hak Atas Tanah dan Bangunan dan Pajak Penghasilan Terhadap Pembayaran Pajak Peralihan Hak Atas Tanah yang merupakan pembebanan pajak kepada pembeli pihak yang sebelumnya telah dilaporkan pada dinas pendapatan daerah atau Dispenda dan Pajak Penghasilan yaitu pembebanan pajak kepada pihak penjual yang sebelumnya telah dilaporkan kepada kantor pelayanan pajak pratama. Penyusunan artikel ini menerapkan penelitian yuridis-normatif. Harmonisasi Perpajakan Insentif BPHTB dan PPh didasarkan pada Asas Keadilan, Asas Produktivitas Pembiayaan, Asas Kepastian, Asas Efisiensi, dan Asas Kesederhanaan. Pengaturan Hukum Insentif BPHTB dan PPh PTSL memberian pengurangan, keringanan, atau pembebasan biaya BPHTB dan PPh sesuai dengan undang-undang tadi mendesak otoritas publik untuk membebankan biaya BPHTB dan PPh dalam pelaksanaan pendaftaran tanah. Tolak ukur yang menjadi patokan adalah dengan pembebasan nol biaya (zero tax) atau biaya nol persen. Aturan tersebut dapat dilihat dari UU Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dan Permen ATR/BPN Nomor 6 Tahun 2018 Tentang PTSL.

Hukum Adat: Pemberian Gelar Adok dalam Pernikahan Adat Saibatin Desa Bulok Kalianda

2024-06-24T19:58:27+00:00

The function of this research is to find out how the title of adok is given to the Lampung Saibatin community. The method used in collecting material in this article is a qualitative descriptive method, namely describing the subject about situations and data obtained under natural or real conditions (without experimental situations) to create a systematic general picture or detailed description that is factual and accurate. And the method used in this article is a direct interview method with traditional leaders in Bulok Village, Kalianda District. This article explains the giving of the adok title in the Lampung Saibatin traditional marriage, where the ceremony of giving this traditional title is carried out by the community as a form of respect for ancestral culture which has been carried out for generations. However, in its development, in general the Lampung traditional community is divided into two, namely the Lampung Saibatin traditional community and the Lampung Pepadun traditional community. The Saibatin Indigenous Community is strong in its aristocracy values, while the Pepadun indigenous community, which has only recently developed, has developed more with its democratic values which are different from the aristocracy values which are still firmly held by the Saibatin Indigenous Community.

Abstrak:
Fungsi penelitian ini untuk mengetahui bagaimana pemberian gelar adok pada masyarakat Lampung saibatin. Metode yang digunakan dalam mengumpulkan materi dalam artikel ini adalah dengan metode deskriptif kualitatif, yaitu menggambarkan subjek Tentang situasi dan data yang diperoleh dengan kondisi alamiah atau riil (tanpa situasi eksperimen) untuk membuat gambaran umum yang sistematis atau deskripsi rinci yang Faktual dan akurat. Dan metode yang digunakan dalam artikel ini adalah dengan metode wawancara langsung dengan tokoh adat di Desa Bulok, Kecamatan Kalianda. Artikel ini menjelaskan mengenai pemberian gelar adok dalam perkawinan adat Lampung saibatin dimana Upacara pemberian gelar adat ini dilaksanakan oleh masyarakat sebagai wujud penghormatan terhadap budaya leluhur yang sudah sejak turun temurun dilaksanakan. Namun dalam perkembangannya, secara umum masyarakat adat Lampung terbagi menjadi dua yaitu masyarakat adat Lampung Saibatin dan masyarakat adat Lampung Pepadun. Masyarakat Adat Saibatin kental dengan nilai aristokrasinya, sedangkan masyarakat adat Pepadun yang baru berkembang belakangan kemudian lebih berkembang dengan nilai nilai demokrasinya yang berbeda dengan nilai nilai Aristokrasi yang masih dipegang teguh oleh Masyarakat Adat Saibatin.

Kata Kunci: pernikahan adat; saibatin; hukum adat; hukum kebiasaan;

Peran Notaris dalam Pengaturan Hak Ahli Waris dalam Kasus Warisan Tanah dan Properti Di Kepulauan Selayar

2024-06-27T12:07:06+00:00

The purpose of this research is to find out and analyze the role of notaries in distributing heirs' rights and to find out and analyze the responsibilities of notaries in resolving heirs' rights problems. The research method used in this research is empirical research, namely research using field data as the main data source, such as the results of interviews and observations. The data analysis technique used is carried out by collecting data through the results of interviews submitted and library materials or secondary data which includes primary legal materials and tertiary legal materials in the form of documents and applicable laws and regulations.The results of the research reveal that regulating the rights of Notary heirs is an important thing for people's lives, so that the behavior and actions of Notaries in carrying out their professional positions are vulnerable to abuse that can be detrimental to society, so it is very necessary to carry out guidance and supervision of notaries, regarding the responsibilities of Notaries, Notaries. has a very big responsibility in making the inheritance certificate deed. And the Notary must be careful in making a deed because the Notary must take full responsibility based on the law if the deed, he makes causes losses to the parties. Suggestions given by the author for notaries in carrying out every deed they must prioritize the common interest rather than the interests of one party, so that the existence of each party is not ignored and obtains a balanced position while reducing disputes between heirs. Meanwhile, the Notary must have proper control in making the deed regarding the duties and authority of the notary as an authentic deed maker

Abstrak:
Penelitian ini bertujuan Untuk mengetahui dan menganalisis peran notaris dalam pembagian hak ahli waris dan untuk mengetahui dan menganalisis tanggung jawab notaris dalam menyelesaikan permasalahan hak ahli waris. Metode penelitian yang digunakan dalam penelitian ini yaitu bersifat penelitian empiris. Hasil penelitian mengungkapkan dalam pengaturan hak ahli waris Notaris merupakan hal yang penting bagi kehidupan masyarakat, sehingga perilaku dan perbuatan Notaris dalam menjalankan jabatan profesinya rentan terhadap penyalahgunaan yang dapat merugikan masyarakat, sehingga sangat diperlukan pelaksanaan pembinaan dan pengawasan terhadap notaris, mengenai tanggung jawab Notaris, Notaris memilki tanggung jawab yang sangat besar dalam pembuatan akta keterangan waris. Dan Notaris haruslah berhati-hati dalam membuat akta karena dimana Notaris harus bertanggung jawab penuh berdasarkan Undang-Undang akta yang dibuatnya menimbulkan kerugian bagi para pihak. Rekomendasi yang diberikan penulis Bagi notaris dalam melaksanakan setiap pembuatan akta wajib lebih mementingkan kepentingan bersama dari pada kepentingan satu pihak, sehingga keberadaan masing-masing pihak tidak terabaikan dan mendapatkan kedudukan yang seimbang beserta mengurangi pertikaian antar ahli waris. Adapun Notaris harus memegang kendali betul dalam pembuatan akta yang berkenaan dengan tugas dan kewenangan notaris sebagai pembuat akta autentik.

Kata Kunci: Notaris; Hak Ahli Waris; Warisan Tanah; Properti;

Menteri Triumvirat Dalam Tata Kementerian Negara Republik Indonesia

2024-06-28T12:11:47+00:00

This research aims to examine the position of the triumvirate of ministers in the constitutional system of the Republic of Indonesia and examine the relationship between the triumvirate of ministers as executors of presidential duties in the State Ministry system of the Republic of Indonesia. The type of research used in this research is normative legal research. The research results show that the position of the triumvirate of ministers in the constitutional system of the Unitary State of the Republic of Indonesia has been regulated in the third amendment to the UUD NRI 1945, namely Article 8 paragraph (3) which regulates more detailed rules in the event that the President and Vice President are absent. Then the reason why the ministers of the Triumvirate carry out presidential duties is because they are considered to understand the ins and outs of government affairs. The solution offered by the author is that the President and the People's Representative Council need to make derivative regulations for the implementation of Article 8 Paragraph (3) of the UUD NRI 1945 and a change needs to be made in Law Number 39 of 2008 concerning the Ministry of State Affairs.

Abstrak:
Penelitian ini bertujuan untuk mengkaji kedudukan triumvirat menteri dalam sistem ketatanegaraan Republik Indonesia dan mengkaji hubungan triumvirat menteri sebagai pelaksana tugas presiden dalam sistem Kementerian Negara Republik Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif. Hasil penelitian menunjukkan bahwa kedudukan triumvirat menteri dalam sistem ketatanegaraan Negara Kesatuan Republik Indonesia telah diatur dalam amandemen ketiga UndangUndang Dasar Negara Republik Indonesia Tahun 1945 yaitu Pasal 8 ayat (3) yang mengatur aturan lebih rinci dalam hal Presiden dan Wakil Presiden berhalangan. Kemudian yang menjadi alasan mengapa pelaksana tugas kepresiden adalah Menteri Triumvirat, karena mereka dianggap memahami seluk beluk urusan pemerintahan. Adapun solusi yang ditawarkan oleh Penulis yaitu Presiden Bersama Dewan Perwakilan Rakyat perlu membuat aturan turunan pelaksanaan Pasal 8 Ayat (3) UUD NRI Tahun 1945 dan perlu dilakukan suatu perubahan dalam Undang-Undang Nomor 39 Tahun 2008 Tentang Kementerian Negara.