Jurnal HUKUM BISNIS

Pertanggung Jawaban Notaris Memasukan Keterangan Palsu Kedalam Akta Otentik

Muhammad Insanul Kautsar — 2024-07-23

If an agreement does not fulfill one of these conditions, the agreement will be null and void, which means that from the beginning it is assumed that there has never been an agreement and there has never been an agreement.

As a notary takes action as a public official, he must be prepared and based on applicable legal regulations. Carrying out and examining all evidence shown to the notary, and listening to information or statements from the parties/appearances must be used as basic material to be included in the deed.

The ambiguity of the norms in the UUJN can be seen in Article 16 paragraph (1) letter a, which states the obligations of notaries, namely that in carrying out their position, notaries are obliged to act in a trustworthy, honest, thorough, independent, impartial manner and safeguard the interests of parties involved in legal actions. . The obligations of notaries above state that, in carrying out their obligations to make authentic deeds, they are obliged to act carefully, but do not provide an explanation of the meaning and examples of notaries' obligations to act carefully from this article. Such norm conditions are referred to as norm ambiguity. According to Pitlo, if the language or words in a statutory regulation are not clear, then the grammatical interpretation method is used, meaning capturing the meaning or text of the language in the law. The absence of any specific or general explanation in Article 16 paragraph (1) letter a UUJN, that the notary must act "carefully" in making the authentic deed, has resulted in practice giving rise to legal problems with different interpretations of the precautionary principle.

Keyword : Notary, Agreement, Authority, Responsibility

PERAN DAN TANGGUNGJAWAB SAKSI INSTRUMENTAIR SEBAGAI PEGAWAI NOTARIS DALAM HUKUM KENOTARIATAN

Muhammad Eldian Fahmi — 2024-07-23

This paper discusses the important role of notary employees in fulfilling the public's need for authentic deeds in accordance with applicable legal provisions in Indonesia. Through an analysis of UUJN No. 2 of 2014, this paper highlights the rights and obligations of notary employees, particularly regarding the presence of witnesses in the process of making and reading authentic deeds. In this context, the instrumentair witness is the main focus, explaining its role in ensuring the validity of the authentic deed. In addition, this paper also outlines the responsibilities of instrumentair witnesses in the realm of liability, emphasizing that the notary remains the party responsible for the authentic deed. Thus, this paper provides an in-depth understanding of the roles and obligations of notary employees in the making of authentic deeds, as well as the relevance of legal protection for instrumentair witnesses in the context of notarial law in Indonesia.

Keywords: Instrumental Getuigen, Notary, Legal Regulation of Notary

PEMERIKSAAN ALAT BUKTI ELEKTRONIK DALAM PERSIDANGAN PERADILAN PERDATA MELALUI E-COURT

Mochamad Rusli Efendi — 2024-07-23

The law must always be responsive to the dynamics that exist in people's lives. Therefore, law, including in this case trial procedural law, needs to adapt to developments and changes in society so that the aim of simple, fast and low-cost justice can be realized. As is known, until now, the civil procedural law used in the civil justice system is still based on the procedural law inherited from the Dutch East Indies, namely the Herziene Inlandsch Reglement (HIR), which applies to Java and Madura, and the Reglement voor de Buitengewesten (RBG), which applies to outside Java and Madua. However, in reality, many of the procedural laws inherited from the Dutch East Indies need to be adjusted to current conditions, so changes need to be made. There is one thing that the Supreme Court can quickly do to respond to the legal dynamics that occur in society's lives if the procedural legal norms that are still in force are deemed no longer relevant or need to be refined, namely by issuing Supreme Court Regulation Number 7 of 2022 concerning Amendments to Supreme Court Regulation Number 1 of 2019 concerning Electronic Administration of Cases and Trials in Court, an internal regulation that can fill gaps in procedural law (evidence). This research is normative legal research, namely research that focuses on the application of rules or norms in practical methods. This kind of normative legal study is carried out by examining various formal legal rules such as laws, procedures, literature with theoretical concepts. The research results show that the validity of electronic evidence must meet the requirements both formally and materially as evidence that can be declared valid and used in court. The validity of electronic evidence that will be presented before the trial will determine the level of validity of the evidence in the evidence before the trial, so that the electronic evidence can be said to be valid and not doubt the judge at the trial in the process of handing down decisions against the litigants.

Keywords: e-court, Perma, electronic evidence.

PENGENAAN PAJAK PENGHASILAN TERHADAP HARTA DALAM PERKAWINAN

Dinda Istifarah — 2024-07-23

seluruh hak dan kewajiban perpajakan Istri diambil alih dan dilimpahkan kepada suaminya, sebagai kepala keluarga, termasuk juga seluruh penghasilan, keuntungan, utang, dan kerugian yang dialami oleh Istri dalam rangka memperoleh penghasilan tersebut. Perlakuan yang sama juga diterapkan, apabila Wajib Pajak mempunyai anak yang belum dewasa, namun sudah memiliki penghasilan. Sehingga dalam satu keluarga, cukup memiliki satu NPWP, atas nama Kepala Keluarga, dimana seluruh penghasilan anggota keluarga digabungkan seluruhnya dengan penghasilan Kepala Keluarga.

Namun, sejak diberlakukannya Peraturan Menteri Keuangan Nomor 73/PMK.03/2012 tentang Jangka Waktu Pendaftaran dan Pelaporan Kegiatan Usaha, Tata Cara Pendaftaran, Pemberian dan Penghapusan Nomor Pokok Wajib Pajak, Serta Pengukuhan dan Pencabutan Pengukuhan Pengusaha Kena Pajak, Pasal 2 ayat (7) mengatur bahwa setiap wanita kawin yang tidak dikenai pajak secara terpisah diberikan hak untuk mendaftarkan diri untuk memperoleh NPWP, dan melaksanakan hak dan kewajiban perpajakannya terpisah dari suami

KEKUATAN HUKUM JAMINAN FIDUSIA ATAS ASSET REPLACEMENT DEBITUR BAGI PERBANKAN

Firman Iswahyudi Mustopo — 2024-07-23

This research discusses the position of fiduciary guarantees for replacement assets, which are replacement assets in the form of receivables in the name of credit agreements between banking institutions. The problem studied is that asset replacement is an intangible object but is allowed to become the object of fiduciary collateral which then has the potential to harm creditors as holders of preferential rights over replacement assets. The formulation of the problem given by the author is the position of banks as recipients of fiduciary guarantees for fiduciary collateral objects in the form of Asset Replacement and what are the preferential rights for banks as recipients of fiduciary guarantees for collateral objects in the form of Asset Replacement. The research method used is normative juridical using a statutory approach and a conceptual approach. The results of this research are that the object of fiduciary collateral is asset replacement, making the creditor who receives the fiduciary lose the pre-emptive right to take repayment of receivables through execution if the fiduciary is in default when it is not followed by a deed of transfer of receivables (cessie) and preferential rights or pre-emptive rights on the sale of the property which becomes The object of asset replacement for banks as creditors remains attached as long as it is bound by a deed of transfer of receivables (cessie) by first carrying out a review and/or research on the value and nature of the receivables as objects of collateral in the form of asset replacement.

Key words : banking, fiduciary guarantees, asset replacement

PENANGANAN TINDAK PIDANA PENIPUAN DALAM ARISAN ONLINE OLEH PENYIDIK KEPOLISIAN DAERAH PAPUA BARAT

Iwan Mulyawan — 2024-07-23

Penelitian ini dilakukan dengan untuk mengidentifikasi dan menganalisis modus operandi yang dilakukan oleh pelaku Tindak Pidana Penipuan dalam Arisan Online lalu untuk mengidentifikasi dan menganalisis upaya hukum yang dapat dilakukan oleh Kepolisian Daerah Papua Barat agar para peserta yang belum mendaatkan gilaran Uang Arisan Online memperoleh uangnya kembali sesuai dengan nominal masing-masing. Dengan menggunakan metode penelitian yuridis normatif. Berdasarkan hal tersebut hasil penelitian menyatakan bahwa penipuan arisan online menggunakan media elektronik dan penipuan konvensional tidak melibatkan media elektronik. Terdapat dua peraturan perundang-undangan yang dapat digunakan dalam penipuan arisan online. Pasal 378 KUHP dan Pasal 28 ayat (1) juncto Pasal 45 A ayat (1) Undang-Undang No 19 Tahun 2016 tentang Perubahan Atas Undang-Undang No 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik. Kedua peraturan perundang-undangan tersebut memiliki karakteristik masing-masing dalam menjatuhkan pidana, sehingga Pasal 28 ayat (1) juncto Pasal 45 A ayat (1) Undang-Undang No 19 Tahun 2016 tentang Perubahan Atas Undang-Undang No 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik adalah yang paling tepat digunakan dalam kasus tindak pidana penipuan arisan online. Pelaku penipuan arisan online sangat jarang dipidana dalam tindak pidana pencucian uang, termasuk beberapa kasus di wilayah hukum Kepolisian Daerah Papua Barat yang menimbulkan kerugian hingga miliaran rupiah bagi ratusan masyarakat yang menjadi pesertanya. Adapun peraturan perundang-undangan yang dapat digunakan untuk kasus pencucian uang adalah Undang-Undang No 8 Tahun 2010 tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang.

Kata Kunci: Penipuan Arisan Online, Tindakan Pidana Arisan Online, Penanganan Penyidik Kepolisian Daerah Papua Barat Dalam Arisan Online.