Notaire

Back Matter Volume 8 No. 2, June 2025

Back Matter — Mon, 30 Jun 2025 00:00:00 +0700

Reconstruction of the Amount of Certain Goods and Services Tax Rates for Traditional Health Services

Baharuddin Riqiey, Ahmad Rizal Roby Ananta, Sukardi, Istikhomah — Mon, 30 Jun 2025 00:00:00 +0700

The purpose of this study is to examine and analyze the authority of the Regency/City Regional Government in collecting and/or not collecting PBJT tax on entertainment services in the form of steam baths/spas and the reconstruction of the amount of PBJT rates for entertainment services in the form of steam baths/spas after the Constitutional Court Decision. The mention of steam baths/spas in this article must be interpreted as traditional health services as per the Constitutional Court Decision No. 19/PUU-XXII/2024. Therefore, this study is a legal study using three approaches, namely the statutory, conceptual, and case approaches. The results of this study indicate that the Regency/City Regional Government must collect PBJT on arts and entertainment services in the form of steam baths/spas as long as it is stated in the Regional Regulation. However, the Regency/City Government may not collect PBJT on arts and entertainment services in the form of steam baths/spas if there are or are met the requirements as stipulated in Article 6 paragraph (2) of Law No. 1 of 2022. Because the mention of steam baths/spas is stated to provide no guarantee of legal certainty and creates a negative stigma in society by the Constitutional Court, the logical consequence of this is to remove steam baths/spas from the category of discotheques, karaoke, nightclubs and bars and put them in the category of massage parlors and reflexology. So, the PBJT tariff for arts and entertainment services in the form of steam baths/spas is adjusted to Article 58 paragraph (1) of Law no. 1 of 2022 which levies the highest PBJT of 10%.

Tanggung Jawab Kantor Pertanahan Atas Perbuatan Melawan Hukum Dalam Kelalaian Pengukuran dan Pemetaan Batas Tanah

Enrico Tambunan — Mon, 30 Jun 2025 00:00:00 +0700

Land has an important role in the lives of Indonesian people, where the majority of the population depends on land for their livelihoods, such as agriculture, housing, social activities and so on. The National Land Agency has the task of measuring land boundaries based on physical data and juridical data. The National Land Agency guarantees legal protection for land rights holders by issuing certificates as proof of legal protection, but in reality it does not guarantee legal protection because land disputes occur due to land boundaries being measured incorrectly and not being the same as in the field. The National Land Agency must be responsible for unlawful acts in negligence in measuring land boundaries, where the responsibility of the National Land Agency for negligence in measuring land boundaries is regulated in Minister of Agrarian Regulation No. 16 of 2016 concerning Amendments to Minister of Agrarian Regulation No. 24 of 1997 concerning Land Registration Article 41 paragraph (3), namely carrying out re-measurements of incorrect land boundary measurements and compensation for losses which are contained in the Civil Code Article 1365. This research is a research on the basis of the National Land Agency's responsibility for unlawful acts in negligence in measuring land boundaries. Conclusion The National Land Agency is responsible for negligence that causes losses where the act of negligence is an act against the law.

Key words: National Land Agency; Act against the law; Land Boundary Measurement.

Perlindungan Hukum Para Kreditor Atas Pembelian Aset Kripto oleh Debitor Secara Melanggar Hukum Sebelum Putusan Pernyataan Pailit

Mon, 30 Jun 2025 00:00:00 +0700

Seiring dengan perkembangan teknologi, hadir aset kripto secara drastis di masyarakat yang saat ini dijadikan sebagai komoditi yang diperdagangkan. Kemunculan aset kripto dirasa akan menimbulkan tantangan baru bagi sistem hukum kepailitan, yakni ketika debitor yang memiliki 2 (dua) kreditor atau lebih dan masih memiliki cash tidak beritikad baik membayar utang-utangnya dan memilih melakukan jual beli aset kripto sebelum putusan pernyataan pailit untuk melarikan, menutupi, menyembunyikan, atau mengaburkan harta kekayaannya dengan maksud agar terlepas dari tanggung jawabnya terhadap para kreditor sekaligus agar harta kekayaannya tidak masuk ke dalam harta pailit. Penelitian hukum ini menggunakan pendekatan perundang-undangan (statute approach), pendekatan konseptual (conceptual approach), dan pendekatan historis (historical approach). Hasil dari penelitian ini menunjukkan bahwa terdapat salah satu bentuk dari pembelian aset kripto oleh debitor secara melanggar hukum sebelum putusan pernyataan pailit yaitu pembelian aset kripto berdasarkan perjanjian nominee. Perjanjian tersebut terbukti merupakan penyelundupan hukum dan terbukti memenuhi unsur-unsur perbuatan melanggar hukum. Walaupun secara a contrario Pasal 24 ayat (1) UU Kepailitan dan PKPU bermakna bahwa selama debitor belum diputus pailit secara hukum ia masih berhak untuk menguasai harta kekayaannya termasuk melakukan perbuatan jual beli aset kripto. Namun, segala perbuatan hukum debitor yang membawa kerugian terhadap para kreditor dapat dibatalkan melalui gugatan actio pauliana sebagai bentuk perlindungan hukum para kreditor. Sehingga dengan dibatalkannya perbuatan hukum jual beli aset kripto dengan actio pauliana maka timbul hak untuk pemulihan keadaan sebagaimana keadaan semula sebelum terjadinya perjanjian, yang berarti harta debitor berupa aset kripto akan kembali masuk menjadi harta pailit untuk kemudian didistribusikan kepada para kreditor.

Balancing Family Unity Principle and Familial Ties Prohibitions in Banyumas Credit Union Management

Maria Mu'ti Wulandari — Mon, 30 Jun 2025 00:00:00 +0700

The framework of Credit Unions (KSP) in Indonesia emphasizes family unity, grounded in Pancasila and the 1945 Constitution. The 2023 Ministry regulation restriction on familial ties in KSP management roles, prompting a study of balancing family unity with these prohibitions. This research sought to explore the balance between the family unity principle and the restrictions on familial ties in KSP management. This research adopted a sociological juridical approach, with data collection conducted through observation, in-depth interviews, and the acquisition of official documents from the Banyumas District Department of Labor, Cooperatives, and SMEs. The gathered data were subsequently analyzed using an analytical descriptive method. The findings revealed that out of the 54 KSPs operating from 2019 to 2023 in Banyumas, 10 were classified as Healthy, 43 as Moderately Healthy, and one Under Supervision. A balance between the two examined aspects was observed in the practices of various KSPs in Banyumas, though there remains room for strengthening the application of the family unity principle. In conclusion, within the context of “Balancing Family Unity Principle and Familial Ties Prohibitions in Banyumas Credit Union Management,” it is evident that KSPs in Banyumas have implemented the family unity principle while considering the prohibition of familial ties to prevent conflicts of interest, thereby enhancing the welfare and sustainability of the KSPs. Given these findings, it is recommended that structured education and training on harmonizing these principles be introduced to further enhance the health and functioning of KSPs in Banyumas.

Akibat Hukum Cacat Administrasi Penerbitan Sertipikat Tanah Dalam Program Pendaftaran Tanah Sistematis Lengkap (PTSL)

Maulana Arba' Satryadin — Mon, 30 Jun 2025 00:00:00 +0700

Program Pendaftaran Tanah Sistematis Lengkap (PTSL) bertujuan untuk mengatasi kesenjangan dan mempercepat pendaftaran tanah di Indonesia. Namun, implementasinya terdapat beberapa kesalahan yang menyebabkan cacat administrasi dan berimplikasi hukum pada sertipikat tanah. Penelitian ini menerapkan metode yuridis normatif dengan menganalisis data sekunder berupa putusan pengadilan tata usaha negara (PTUN) yang telah berkekuatan hukum tetap (inkracht). Dalam analisis, faktor penyebab cacat administrasi teridentifikasi yang meliputi: ketidakcermatan aparatur pertanahan, itikad tidak baik dari pemohon, kekosongan hukum, dan kurangnya data spasial di kantor pertanahan. Cacat administrasi menyebabkan sertipikat tanah batal demi hukum dan kerugian bagi pemilik tanah yang sah. Untuk mewujudkan kepastian hukum, pencabutan dan pembatalan sertipikat tanah harus dilakukan dengan eksekusi teknis oleh Kementerian ATR/BPN sesuai prosedur hukum. Penelitian ini mereferensikan evaluasi menyeluruh terhadap produk PTSL untuk memitigasi dan menangani pengaduan dari kegiatan PTSL. Implementasi tata kelola berbasis asas-asas umum pemerintahan yang baik (AUPB) dan sinergi antar unit kerja penting untuk meningkatkan kualitas produk pertanahan dan mencegah cacat administrasi.

Pembatasan Kewenangan Notaris Dalam Transaksi Properti: Implikasi Hukum Dan Upaya Mitigasinya

Muhamad Taufik La Ode — Mon, 30 Jun 2025 00:00:00 +0700

Notaris memiliki peran vital dalam menjamin keabsahan dokumen dan memberikan kepastian hukum dalam transaksi properti. Penelitian ini bertujuan mengidentifikasi dampak pembatasan kewenangan notaris serta langkah mitigasi yang dapat dilakukan untuk mengatasi risiko hukum. Dengan metode hukum normatif dan pendekatan analisis kualitatif, penelitian ini mengungkapkan bahwa pembatasan kewenangan bertujuan menjaga profesionalisme dan transparansi notaris, khususnya dalam transaksi properti. Notaris dibatasi pada pembuatan akta Pengikatan Jual Beli, sementara akta Jual Beli menjadi kewenangan Pejabat Pembuat Akta Tanah (PPAT). Pembatasan ini juga mencakup larangan konflik kepentingan untuk menjaga objektivitas dan kewajiban kehati-hatian dalam memverifikasi dokumen, identitas pihak, dan validitas transaksi. Namun, risiko hukum seperti gugatan perdata, tuntutan pidana, atau sanksi administratif dapat terjadi akibat pelanggaran atau kelalaian notaris. Untuk memitigasi risiko ini, diperlukan pemahaman regulasi yang mendalam, verifikasi dokumen secara menyeluruh, dan pelatihan kompetensi. Adaptasi teknologi modern seperti sistem identifikasi elektronik untuk meningkatkan akurasi dan efisiensi pelaksanaan tugas sangat dibutuhkan saat ini, sekaligus penguatan regulasi untuk mendukung peran strategis notaris dalam sistem hukum di Indonesia.

Pelanggaran Itikad Baik dalam Subrogasi dan Novasi Subjektif Aktif Sebagian pada Concursus Creditorium Permohonan Pailit

Shihaf Ismi Salman Najib, Ahmad Syaifudin, Benny Krestian Heriawanto — Mon, 30 Jun 2025 00:00:00 +0700

Abstract

This research is motivated by the fact that the minimum requirement of two creditors in a bankruptcy petition can be achieved in a way that violates the principle of good faith by using subrogation and partially active subjective novation. This research aims to describe the criteria and legal remedies for violating the principle of good faith by using subrogation and partial active subjective novation to fulfill concursus creditorium in bankruptcy petitions as a form of tort. This research is normative legal research. The result of the research is that active subjective novation cannot be used for partial transfer of receivables. Meanwhile, partial subrogation may be used to transfer receivables. The criteria for violation of the principle of good faith are, 1. The receivables transferred from the old creditor to the third party are not paid in full, are due, and are collectible and 2. The time span between the transfer of receivables from the creditor to the third party and the filing of the bankruptcy petition is less than one year. But not absolute. There are still other indicators. The debtor's legal remedies are filing a cassation to the Supreme Court, tort claims, criminal acts of fraud and/or forgery of letters committed by creditors, and judicial review.

Keywords: Good Faith; Subrogation; Active Subjective Novation; Bankruptcy.

Abstrak

Penelitian ini dilatarbelakangi syarat minimal dua kreditor dalam permohonan pailit dapat diraih dengan cara yang diduga melanggar asas itikad baik yakni dengan menggunakan subrogasi dan novasi subjektif aktif sebagian. Penelitian ini bertujuan untuk mendeskripsikan kriteria dan upaya hukum pelanggaran asas itikad baik penggunaan subrogasi dan novasi subjektif aktif sebagian untuk memenuhi concursus creditorium dalam permohonan pailit sebagai bentuk perbuatan melawan hukum. Penelitian ini adalah penelitian hukum normatif. Hasil penelitian bahwa novasi subjektif aktif tidak dapat digunakan untuk pengalihan piutang sebagian. Sedangkan subrogasi sebagian dimungkinkan digunakan sebagai sarana pengalihan piutang. Kriteria pelanggaran asas itikad baik adalah, 1. Piutang yang dialihkan dari kreditor lama ke pihak ketiga adalah piutang tidak dibayar lunas, sudah jatuh tempo, dan dapat ditagih dan 2. Rentang waktu antara peralihan piutang dari kreditor terhadap pihak ketiga dengan pengajuan permohonan pailit kurang dari satu tahun. Namun tidak mutlak. Masih terdapat indikator lainnya. Upaya hukum debitor adalah mengajukan kasasi ke Mahkamah Agung, gugatan perbuatan melawan hukum, tindak pidana penipuan dan/atau pemalsuan surat yang dilakukan oleh kreditor, dan Peninjauan Kembali.

Kata Kunci: Itikad Baik; Subrogasi; Novasi Subjektif Aktif; Pailit.

Kepastian Hukum atas Overlapping Penguasaan Tanah di Ibu Kota Nusantara (IKN)

Valencia Prayogo, Olivia Cherie, Nayra Hanun — Mon, 30 Jun 2025 00:00:00 +0700

This research aims to analyze the overlapping issuance of land certificates in the IKN (New Capital City) on customary community land and the provision of inadequate compensation, which remains an unresolved issue. This research will discuss legal protection for overlapping in the issuance of land certificates for freehold owners and for holders. It will also examine the responsibility of the National Land Agency (BPN) for overlapping in the issuance of land certificates in order to address the existing legal issues. The research method used is normative research using a statutory approach and a conceptual approach. The results of this study indicate that recognition of customary rights of indigenous communities often faces challenges, particularly related to the unclear status of land ownership. The Nusantara Capital City (IKN) development project has further exacerbated this problem, as it has the potential to displace indigenous communities who have inhabited the area for a long time. To address this issue, there is a need for a more comprehensive effort to recognize and protect the rights of indigenous communities. This includes providing legal certainty for customary rights, actively involving indigenous communities in the decision-making process, and providing suitable replacement land for indigenous communities affected by development. In this way, the development of the IKN can be carried out without sacrificing the rights of indigenous communities and the principles of justice and sustainability.

Front Matter Volume 8 No. 2, June 2025

Front Matter — Mon, 30 Jun 2025 00:00:00 +0700