Application Of Provisions Research Articles

Digitalization of Services through Mekari KlikPajak: Analysis of Public Private Partnerships

Digitalization in the field of tax administration needs more attention, where modern society today requires efficient and effective tax services, especially in Indonesia which uses a self-assessment tax system. Although it is the government's obligation to provide services according to the needs of the community, along with the development of approaches to improving the performance of public administration, the concept of public-private partnership has developed. One form of public-private partnership in tax administration services is Mekari Klik Pajak. This application is a digital application developed by a technology company to assist taxpayers in carrying out their tax obligations in a more practical, transparent, and in accordance with applicable provisions. This research article aims to analyze how the implementation of public-private partnerships in Mekari Klik Pajak can help accelerate the process of digitizing tax administration in Indonesia. The results of the analysis show that the implementation of public-private partnerships with Mekari makes it possible to reduce the burden on the government in the technical process, as well as develop user-friendly applications that make it easier for taxpayers, both individuals and companies, to fulfill their tax obligations. Applications such as Mekari Klik Pajak provide features that can be accessed anytime and anywhere, reducing geographical and time barriers that often occur in conventional tax systems.

Legal Protection of Eigentumsverponding Deeds in the Context of Inheritance Rights

The strength of the eigendom verponding deed in the context of inheritance rights, as well as the legal protection provided to the rights holders. The eigendom verponding deed serves as valid proof of land ownership and has significant legal implications, especially in the inheritance process. This research explores the legal protection available for holders of eigendom verponding deeds and the legal consequences arising from such deeds in the context of inheritance rights. It has been found that this deed can function as strong evidence in the inheritance process; however, it is also vulnerable to disputes if not supported by adequate documentation. This study also discusses efforts that eigendom verponding rights holders can undertake to safeguard and protect their inheritance rights. These efforts include land rights registration, conversion of rights into ownership rights, and compliance with applicable legal provisions to ensure that inheritance rights are recognized and not lost. This research emphasizes the importance of a deep understanding of the rights and obligations of eigendom verponding deed holders, as well as the need for consultation with legal advisors to minimize the risk of losing rights.

Legal Aspects of Ownership of Medical Records Documents as Objects of Material Property Rights for Hospitals

Article 297 paragraph (1) of Law Number 17 of 2023 concerning Health explains that medical record documents belong to health service facilities. This has legal consequences for hospitals to maintain the security, integrity, and confidentiality of medical records. However, patients still assume they are the owners of the contents of the records, so violations often occur in disclosing medical records which are not by the provisions. In the Indonesian legal system, ownership of property rights, according to Article 499 BW, is known as the term material which includes the meaning of goods and rights that property rights can control. With this background, the research aims to determine the legal aspects of ownership of medical record documents as objects of property rights for hospitals, so that disclosure of information contained in medical record documents is carried out by applicable legal provisions. The approach method used is normative juridical, the research specifications in this study are analytical descriptive. The data collection technique in this research is literature study and the analysis method in the research uses qualitative analysis methods. The research results prove that medical records can be classified as objects or goods (tangible objects). When referring to the grouping of objects, medical records can be categorized as movable objects. Medical records as movable objects can be owned by the party in charge of the property rights so that whoever controls the object is considered the owner as regulated in Article 1977 of the Civil Code.

ARTIFICIAL INTELLIGENCE TO OPTIMIZE THE ROLE OF NOTARIES IN RESOLVING LAND INHERITANCE DISTRIBUTION BASED ON CUSTOMARY LAW

The distribution of land inheritance often poses challenges, particularly within the context of customary law that varies by region. The role of notaries, recognized legally to draft authentic deeds in accordance with Article 16, Paragraph (1), letters a and b of Law No. 2 of 2014 on Amendments to Law No. 30 of 2004 on Notary Positions, is crucial in providing legal certainty and preventing disputes among heirs. In this era of technological advancement, artificial intelligence (AI) can assist notaries in expediting and simplifying the resolution of land inheritance issues more efficiently while adhering to applicable customary law provisions. The purpose of this research is to analyse the role of notaries in the resolution of land inheritance distribution under customary law and to explore the potential utilization of artificial intelligence in assisting this process. The research method used is normative juridical, using a statutory approach and an analytical approach. The research shows that artificial intelligence (AI) can assist notaries in document verification, heir identification, and the application of complex customary law. AI accelerates the process and reduces the potential for disputes, but it requires regulatory adjustments and increased technological literacy among notaries and the public. Artificial intelligence (AI) has significant potential to optimize the role of notaries in resolving land inheritance under customary law by accelerating processes, improving accuracy, and ensuring fairness. However, the successful implementation of AI requires clear regulations and collaboration between the government, legal institutions, and customary communities.

Socialising of Harmonising Tax Regulation for Micro, Small and Medium Enterprises (MSMEs) in the Village of Kerinjing

The aim of this community service is to give a better understanding of harmonizing tax regulations on micro, small and medium enterprises (MSMEs) in the village of Kerinjing. Tax assistance related to the Socialisation of Harmonisation of Tax Regulations for MSMEs in Kerinjing Village, Tanjung Raja Sub-district, Ogan Ilir Regency that will be carried out aims to provide information and for MSMEs based on applicable provisions both those regulated in Law N0. 7 of 2021 concerning Harmonisation of Tax Regulations. The implementation team made three visits for location surveys, implementation and evaluation of community service activities. Implementation of this community service is on 26 October 2022. The number of participants was 30 people. Implementation methods are lectures, tutorials and discussions. During the implementation, questions and answers and discussions were held to see the understanding of the activity participants. From the results of the service activities, it is clear that there are still many MSME actors who do not yet have an understanding of the harmonization of tax rules. Micro, Small and Medium Enterprises (MSMEs) are expected to report their business tax results as well as possible and to refer to the current tax laws and regulations. The socialisation of harmonisation of tax regulations for MSMEs in Kerinjing Village provided participants with an understanding of the definition of tax, the subject and object of income tax and also provided participants with an understanding of tax obligations related to income tax and value added tax.

Akibat Hukum Perkawinan tidak Tercatat terhadap Legalitas Anak di Dsn Tanjung Desa Taman Jrengik Sampang

Marriage is a human right, as stated in Article 28B paragraph (1) of the Second Amendment to the 1945 Constitution, and marriage is explicitly regulated in Law No. 1 of 1974 on Marriage. Article 2 of the Marriage Law states that marriage must be registered according to the applicable laws and regulations. However, this cannot be fully implemented throughout Indonesia, especially in the Dsn Tanjung area, Taman Kec Jrengik Sampang. One of the factors preventing full implementation is that marriages are conducted underage. This research uses an empirical research approach, also known as field research. The purpose of this method is to investigate the applicable legal provisions and their implementation in society. The research results show that children born from unregistered marriages face difficulties in obtaining civil status and legal certainty.

DECIPHERING INTERIM OBLIGATIONS UNDER ARTICLES 18 AND 25 OF THE VIENNA CONVENTION ON THE LAW OF TREATIES

Abstract Under the law of treaties, two mechanisms currently seek to bridge the gap between the conclusion and entry into force of treaties. These are found in Article 18 (the obligation not to defeat the object and purpose of a pending treaty) and Article 25 (provisional application of treaties) of the Vienna Convention on the Law of Treaties. This article considers the nexus and relationship between these provisions and clarifies two aspects of their interaction. First, the article assesses how Articles 18 and 25 interact in their practical application and whether Article 25 can inform the content and interpretation of Article 18. Second, the article explores how the termination of a provisionally applied treaty under Article 25(2) affects the applicability of Article 18(a).

PERLINDUNGAN HUKUM PEMEGANG HAK ATAS TANAH TERHADAP PERBUATAN MELAWAN HUKUM TERBITNYA SERTIFIKAT GANDA

The guarantee of legal certainty regarding land rights has been regulated in Law Number 5 of 1960 concerning Basic Regulations on Agrarian Principles (UUPA). Especially in Article 19 of the UUPA in ensuring legal certainty, the Government holds land registration throughout Indonesia and the issuance of proof of land rights, namely Certificates. In reality, disputes or legal cases often arise over the issuance of double certificates on the same land plot issued by the local Land Office which results in losses for land rights holders. The formulation of the problem in this study is how the civil responsibility of the land office for the double certificate dispute and how to protect the legal protection of the land right holder for the double certificate dispute. The type of research used in this study is normative juridical with a legislative, conceptual, and case approach. The source of legal materials in this study is secondary data consisting of primary, secondary, and tertiary legal materials using the technique of collecting legal materials, namely literature studies. The result of this study is the civil responsibility of the land office for court decisions that have permanent legal force for dual certificate disputes, namely recording and/or changing the recording of certificates that are declared valid and/or do not have legal force. There is no compensation in material form from the Land Office to the holder of land rights whose certificate has been declared valid by a court decision that has permanent legal force. Legal protection of land rights holders in a dispute over multiple certificates can be carried out by canceling one of the certificates made by the authorized Head of the Land Office and/or the aggrieved party files a civil lawsuit on the basis of unlawful acts through the competent district court in accordance with the applicable legal provisions.

Civil Law in the Context of Inheritance: Drafting a Validand Functioning Will

This research aims to explore the aspects of civil law related to inheritance with a focus on the preparation of legal and functional wills in Indonesia. Wills are important documents in estate planning that can reduce potential disputes between heirs. However, public understanding of the importance of wills and the legal provisions that govern them is still low. Through a normative juridical approach, this study collects data from literature studies, analysis of laws and regulations, case studies, and interviews with legal practitioners and the public. The results of the study show that the involvement of notaries in the preparation of wills is very important to ensure the validity of documents and prevent disputes. Although there are various educational programs regarding wills, their effectiveness still needs to be improved. The recommendations resulting from this study include the need for increased cooperation between legal practitioners, educational institutions, and community organizations in educating the public on the importance of heritage planning. Thus, it is hoped that public awareness of the preparation of wills will increase, so that the practice of inheritance planning in Indonesia can be more effective and in accordance with the applicable legal provisions.

The Authority of the Constitutional Court in Reviewing International Agreements : Case of ASEAN Charter Review

This study discusses the authority of the Constitutional Court of the Republic of Indonesia in reviewing international agreements, focusing on the ASEAN Charter case. The results of the study indicate that the Constitutional Court does not have the authority to review international agreements, because its duties are limited to reviewing laws against the Constitution. Therefore, the Constitutional Court's decision to review laws related to the ASEAN Charter is considered inconsistent with applicable legal provisions. The implications of this review on Indonesia's position in ASEAN are not significant, because the Constitutional Court's decision is more aimed at harmonizing national law with Indonesia's international obligations. This study emphasizes the importance of a clear understanding of the limitations of the Constitutional Court's authority in the context of international law and its impact on Indonesia's relations in ASEAN.

Development of an Information System for eTax Return Reporting PPh 21 Employees at PT. FBR Mitra Sejati

This research aims to develop an information system that supports collecting Income Tax (PPh) for employees in a tax consulting company. This research analyzes the suitability of the tax collection procedures applied by the company and the applicable tax provisions. The method used in this research is descriptive analysis based on data obtained through interviews, observations, and literature review. The results show that the principle of income tax collection in tax consulting companies is in line with the general tax withholding method, with estimated net income as the basis for calculation. The tax rate variations applied include the provisions in Article 17 of the Income Tax Law and related government regulations. The information system developed aims to improve efficiency and accuracy in the reporting of Income Tax Return 21 and support better tax compliance.

Reimbursement of earnings or income lost by the party as a result of appearing before a court or a public administration authority

The Article 86.3 of the Act on court costs in civil cases (which also applies in administrative cases and cases tried before administrative courts) establishes the upper limit of compensation for earnings or income lost by a person who appeared before a civil court, administrative court or public administration authority. A similar solution is provided for in Article 618b § 3 of the Code of Criminal Procedure in relation to the maximum amount of compensation for lost earnings that may be awarded to a witness in criminal proceedings. Unless specific provisions do not provide otherwise, this amount is currently (2024) PLN 82.31, which is much lower than the average daily wage of a person receiving the minimum wage and, as such, in most cases, does not compensate for the actual loss suffered by the party, witness or expert who appeared before the court or public administration authority. The applicable provisions specifying the maximum amount of compensation for lost earnings or income are considered inconsistent with the Constitution. For now, however, the Constitutional Tribunal has not recognized them as such, so these provisions are in force. Nevertheless, some judges do not apply them, assuming that they have the right to omit provisions that, in their opinion, are inconsistent with the Constitution. By doing so, they expose themselves to disciplinary liability. Is a regulation establishing an upper limit on the reimbursed income or earnings justified and necessary? Should judges ignore the provisions that set such a limit at too low a level? The author of the paper tries to answer these questions.

ANALISIS PPN DAN PPH BADAN PADA PERUSAHAAN KONSTRUKSI PT. ACG

This research was conducted with the aim of knowing the imposition of income tax rates and corrections contained in the Tax Return period of Value Added Tax on companies. This research was conducted with an interview process to get data on the company's financial statements during 2020 and other information related to what is needed from the company. The results of this study show that the company has applied the final income tax rate in accordance with the applicable provisions and the company also experiences more payment every month so that it can make restitution or compensation.

Pelaksanaan dan Hambatan dalam Pemberian Remisi terhadap Warga Binaan di Lembaga Pemasyarakatan Kelas II A Kupang

The purpose of this study is to analyze the implementation and obstacles in granting remission to prisoners in Class II A Kupang Correctional Institution. This research is empirical juridical research, which is a type of sociological legal research that examines the applicable legal provisions and has occurred in community life with the type of data used is primary data obtained through interviews and documentation, and secondary data that provides information and is complementary to the primary. The data is analyzed descriptively-qualitatively. The research was conducted at Class II A Kupang Correctional Institution. Based on the results of the study, it can be concluded that the implementation of the granting of remission at the Class II A Kupang Correctional Institution is that Remission is a reduction in the period of serving a sentence given to prisoners and children in conflict with the law (children) who meet the requirements in the legislation. The obstacles faced by Kupang Class II A Correctional Institution in the implementation of remission are administrative factors, institutional factors, facilities and infrastructure factors.

Perlindungan Hukum terhadap Hewan Laut Antipathes (Akar Bahar) di Kabupaten Alor, Ditinjau dari Undang- Undang No.05 Tahun 1990 Tentang Konservasi Sumber Daya Alam Hayati dan Ekosistemnya

This study aims to find out and analyze the legal protection of marine animals in Alor Regency from Law No. 05 of 1990 concerning the Conservation of Biological Natural Resources and Their Ecosystems. The type of research used in this study uses an empirical method or called field research, which is to examine the applicable legal provisions and what happens in reality in society. The results of the discussion in this study show that, (1) the factors that cause the taking of marine animals (akar bahar) are: weak community income, weak community legal awareness factors, motive factors of perpetrators, weak supervision factors, crime scene factors (crime scenes) are difficult to detect, (2) efforts made to protect marine animals (akar bahar) are: preemptive legal protection efforts, preventive legal protection efforts, efforts to protect the law in a repressive manner.

Analiza porównawcza formalno-prawnych zasad służebności w Polsce

This publication is of a research nature. It is a compendium of current knowledge on issues related to easement law in Poland. As part of the study of the principles of determining the right of easement in Poland as a limited property right, the authors developed a descriptive and graphical description of the right to land, personal and transmission easements. The authors pay particular attention to the differences in the rules applicable to the establishment of different types of easements. Therefore, two cases of easement were extensively characterized. The first one concerns a necessary road easement (constituting a land easement). The second case is a residential easement (which is a special type of personal easement). Moreover, the article analyzes the formal and legal conditions for the creation of land and personal easements. The aim of the research was to draw attention to the complexity of the issue of easement law in Poland. The work is of a research nature. Analytical and descriptive methods were used. For the reader to better understand the presented topic, the "introduction" section contains the most important definitions, formal and legal principles of establishing an easement, conditions for its expiry, changes in the content of the law, and transfer of rights to another entity. The work is based on the current state of knowledge, supported by extensive research on thematic literature and interpretation of applicable legal provisions.

Kepastian Hukum Transaksi Dengan Menggunakan Mata Uang Dinar Dan Dirham Dalam Pendekatan Hukum Pidana Di Indonesia

Legal certainty related to transactions using Dinar and Dirham currencies in the criminal law approach in Indonesia. Based on Law No. 7 of 2011 on currency, Rupiah is the only legal tender in Indonesia. The use of currencies other than Rupiah, including dinars and dirhams, is not legally recognized and has the potential to violate criminal provisions, such as those related to fraud or forgery. However, this phenomenon also involves social and cultural dimensions, especially in communities based on sharia economics, where dinars and dirhams are considered as means of transaction that are more in line with Islamic principles of justice and ethics. Overly repressive law enforcement can generate resistance in society, so more inclusive legal reforms and adjustments are needed. By promoting dialogue and collaboration between policy makers, business actors, and the community, it is expected to create a legal system that is fair and responsive to social needs and is able to maintain legal stability in Indonesia . From the research results, the transfer of receivables by Cessie by the creditor in the event that the debtor fails to pay the third party mortgage guarantee does not comply with the applicable provisions as regulated in Article 613 of the Civil Code and Law of the Republic of Indonesia Number 4 of 1996 concerning Mortgage Rights. Form legal protection for third parties by filing a lawsuit before or during the execution process. The government, stakeholders and related parties are expected to make changes to Law of the Republic of Indonesia Number 4 of 1996 concerning Mortgage Rights over Land and Objects related to Land, by accommodating third party protection which is explicitly regulated in guaranteeing rights to land, these regulations do not clearly regulate the rights and obligations of third parties so they cannot provide legal protection for collateral owners. The results of this study that legal certainty related to transactions using dinars and dirhams, as done by Zaim Saidi, in the approach of Indonesian criminal law is a violation of Article 9 of Law No. 1 of 1946 on Criminal Law regulations in conjunction with Law No. 7 of 2011 on currency. Enforcement of these transactions can be carried out through the application of criminal sanctions, since the use of currencies other than Rupiah for payment purposes is not justified by law. In addition, the low legal awareness of the public in using the Rupiah as a legal tender also became an important factor in this case.

Uji Irigasi Tetes Bertingkat Empat Pada Media Tanaman Campuran Tanah Cocopeat dan Kompos Ternak Terhadap Resapan dan Lengas Tanah

The utilization of multilevel drip irrigation needs to be supported by adequate planting media so that the provision of irrigation water is optimal. The planting media used practically uses soil mixed with livestock waste compost and cocopeat in polybags. This test aims to determine the ability of drip irrigation water absorption by the planting media in the form of irrigation depth and soil moisture provision and prediction of irrigation application with a certain duration. The study was conducted on a ½” PVC pipe drip irrigation network with a 2 lt/hour emitter, on a land size of 2 m x 4m x 2m with a water source from PDAM water which is stored in a tank with a capacity of 150 liters and a height of 2.5 m. The test data taken includes data on the distribution of irrigation volume, irrigation depth and soil moisture. The results of the analysis showed that the distribution of drip irrigation depth in cocopeat media ranged from 7.5 cm - 12 cm in 5 minutes, while in rice husks the absorption was around 6.5 cm - 10 cm for the planting media level, with an average Cu of 96% which is very good. The maximum soil moisture that can be provided by four-tiered drip irrigation at a duration of 5 minutes is 30.5% in the early growth phase and at a duration of 10 minutes the average soil moisture is 15%, in the Vegetative phase of plant growth until fruit ripening. So the high irrigation infiltration rate in cocopeat media has the potential to be applied to plants that have long or deep roots, while planting media with rice husks has the potential to be applied to plants with short roots such as vegetables.

Implementation of the Village Revenue and Expenditure Budget on Development in Bajur Village, Labuapi Sub-District, West Lombok District 2020-2023

This study aims to determine the implementation of the Village Budget (APBDes) on development in Bajur Village, Labuapi District, West Lombok Regency in 2020-2023. This research is qualitative research. The subjects of this research were the government and the community in Bajur Village. Data collection techniques in this study were carried out by means of observation, interviews, documentation, and literature study. To ensure data validity, the author used triangulation including method triangulation, inter-researcher triangulation, data source triangulation, and theory triangulation. Data were analyzed using the Miles and Huberman model, namely data collection, data reduction, data presentation, and conclusion drawing. The results showed that the implementation of the Village Revenue and Expenditure Budget (APBDes) for development in Bajur Village, Labuapi District, West Lombok Regency in 2020-2023 showed compliance with applicable regulations and provisions. Bajur Village has implemented the APBDes properly and accountably. This can be seen from several aspects, namely: (1) APBDes planning is carried out in a participatory manner by involving the community through deliberations at the dusun and village levels, (2) APBDes implementation is carried out based on the RKPDes and APBDes that have been approved. The village empowers the community in the implementation of village programs and activities, and uses local labor, (3) APBDes administration is carried out carefully, thoroughly, and consistently. The village uses the Siskeudes application to assist in recording, classifying, and reporting village financial transactions, (4) APBDes reporting is submitted in stages and accountable to interested parties, both the government above and the village community, (5) APBDes accountability is submitted to various related parties through the submission of APBDes realization reports and information media.

Optimalisasi Pagar Perimeter terhadap Standart Keamanan oleh Petugas Avsec di Daerah Keamanan Terbatas Bandar Udara Internasional Adi Soemarmo Boyolali

A limited security area is an area used for aircraft movement activities, employee or staff movement, and work equipment for flight activities, passenger and baggage movement that will board the aircraft, and vital installations/objects that are directly related to aircraft operations. The purpose of this study was to determine whether the perimeter fence of the limited security area of Adi Soemarmo International Airport was in accordance with applicable provisions and what efforts were made by Airport Security officers to meet the perimeter fence standards in the limited security area of Adi Soemarmo Boyolali International Airport. This study uses a qualitative approach with the types and sources of data, namely primary data and secondary data. This research was conducted at Adi Soemarmo Boyolali International Airport and the time of implementation of this research was carried out from August 1 to January 11 at the Airport Security (AVSEC) unit. The results of this study are that the condition of the perimeter fence of the limited security area of Adi Soemarmo International Airport is not in accordance with applicable regulations. This can disrupt flight activities and threaten flight safety. Efforts made by Airport Security officers for security are patrols in the perimeter fence area and approaches to the community to prevent unlawful acts.