Sale Agreement Research Articles

LEGAL PROTECTION FOR FINAL CONSUMERS FOR BUYING FLATS FROM INITIAL CONSUMERS RELATED TO BINDING AGREEMENTS OF SALE AND BUYING IN PAID BASED ON THE PRINCIPLE OF GOOD FAITH

Apartment ownership has become an important phenomenon in the rapidly growing property industry. The increase in population growth is not balanced with the availability of existing land. Flats are often sold by early consumers with a Sales and Purchase Binding Agreement in full without the developer's knowledge. The aim of the research is to gain an understanding of buying and selling apartments between early consumers and buyers based on PPJB Paid Off and legal protection for buyers. This study uses a normative juridical approach, which is descriptive analysis in nature, with a library research stage that includes primary, secondary and tertiary legal materials as well as field research, data collection techniques carried out through document studies and interviews. The results of the study show that buying and selling apartments between initial consumers and buyers with paid PPJB can be considered with the principle of good faith by taking into account several points of caution as early consumers and buyers. Buyers with good intentions should upgrade the PPJB to a Sale and Purchase Deed (AJB) so that the Certificate of Ownership of the flat unit can be issued in accordance with the name of the buyer.

STRATEGI PEMERINTAH DALAM MENEKAN WANPRESTASI DALAM PENGADAAN KAPAL

The sale and purchase of ships carried out by institutions with Indonesian citizenship and foreign countries must pay attention to various basic principles regulated by the government. These basic principles are used and must be established for the preparation of a contract so that the parties avoid things that can harm both the seller and the buyer in terms of administration in government. The administration of buying and selling ships is included in the class of buying and selling goods whose legality of ownership must be in accordance with the standards set by the government. When buying and selling or procurement contracts are regulated based on international private law which contains several theories related to the preparation of an agreement or contract. If a ship purchase agreement does not fulfill one of the administrative elements set by the government, the agreement is considered invalid or canceled. The validity of an agreement that has been made by the parties according to Gunawan Wijaja, namely the agreement must contain validity, both the validity of which is questioned by one of the parties or other matters. In implementing the sale and purchase agreement of ships between Indonesia and foreign countries, it must be by the provisions of the sale and purchase agreement that has been determined, which can refer to agreements in international private law. It is hoped that the government of both Indonesia and foreign countries can make a wise decision in determining the cancellation of an agreement by examining or exploring further the causes of the cancellation of the sale and purchase agreement.

International Merger and Acquisition: A Site of Interdisciplinary and Intertextual Discourse Activity

This ethnographic case study provides authentic insights into the intertextual negotiation processes for a particular merger-and-acquisition (M&A) transaction in the context of international legal practice, involving interdisciplinary legal and business professionals. Using genre and discourse analytical methodology, this study focuses on the interactional discourse practices and textual products used for negotiation of the primary sale and purchase agreement. By providing sociolinguistic insights into the M&A negotiation process, these research findings can promote a better understanding of the professional discourse activities and interactional role behaviors for this very important area of international business law practice.

Study of Supreme Court Decision (Number 1666 K/Pdt/2022) Sale and Purchase Agreement Between Budi Said and PT Antam

The study of the court verdict number 158/Pdt.G/2020/PN Sby, is a unlawful tort act of Indonesian Civil Law, between Budi Siad as the claimant, and a major mining coroporation owned by the Indonesian Government, ANTAM Ltd, and also with it, are some other individuals who are responsible in the tort. In this court verdict study, the author would like to examine, on what are the constituent of unlawful tort, have the defendant do. Lest we forget also that in a verdict study the author would also like to find out upon what are the factors used bby the judge in judging and considering the verdict of the case. The case itself occurred due to incongruity found between the amount of goods purchased by the claimant and the price paid, the incongurity found resulted in the loss received by the claimant. The purpose of this research specifically is to reinforce the theories used by the court in order to issues the verdict on the defendants. This research also use d normative jurdicial approach and use library study techniques of which the sources came from secondary sources such as books, journals, papers, or newspapers. In which the research method used normative-empirical method. From the said research, the author has found that the unlawful tort act that have been commited by the defendants are fullfield in most elements, and in terms of the second problems formulated in this article the author finds out that the legal findings methode the judge used are juridicialm philosopical, and sociological bases.

Tanggung Jawab Notaris dalam Akta Perjanjian Jual Beli Lunas Tanah dan Bangunan yang Dibuat di Hadapan Notaris (Studi Putusan Nomor 179/Pdt/2018/PT. BTN)

The purpose of this research is to describe the legal responsibility of a notary in a land and building sale and purchase agreement, to describe the legal protection of buyers who have good intentions in a land and building sale and purchase agreement, how to analyze the basic legal considerations of the panel of judges in Decision Number 179/PDT/2018/ PT BTN related to the sale and purchase agreement in full for land and buildings. The research was carried out using legal research, namely normative juridical which is descriptive-analytical, which is research that aims to describe a condition or symptom or to determine whether there is a relationship between a symptom and other symptoms. The data collection technique used was a literature study. The results of the research and discussion show that the notary's legal responsibility for the sale and purchase agreement deed he made is that if the notary in making an authentic deed is not thorough and careful, then the notary can be held accountable in the form of claims to compensate for losses in the form of reimbursement of costs and compensation, because of the notary's carelessness and inaccuracy in making the deed. Legal protection for a buyer with good intentions in a sale and purchase agreement in full for land and buildings depends on the contents of the binding sale and purchase agreement (PPJB) itself. The basic analysis of the legal considerations of the panel of judges in Decision Number 179/PDT/2018/PT BTN regarding the sale and purchase agreement in full for land and buildings is that the notary has conducted research and checked and in the signing process, both the seller and the buyer have no objections, until the deed minutation process - deed made by the defendant.

Kepastian Hukum Peradilan Hak Berdasarkan Akta Perikatan Jual Beli dan Akta Kuasa Jual yang Dibuat Berkaitan atas Perjanjian Hutang Piutang yang Dibuat secara Notariil (Studi Putusan Mahkamah Agung Nomor: 118/K/Pdt/2022)

This normative juridical legal research study aims to describe the legal strength and consequences of sale and purchase agreements and power of attorney related to debt and credit agreements, as well as the legal certainty of their transfer based on a notarized agreement. Data sources include primary and secondary data. Results indicate that sale and purchase agreements and power of attorney made before a notary without lawful cause do not have legal force, and cannot be used as a basis for bonds guarantee of debt and receivables. Transfer of rights based on sale and purchase agreements and power of attorney related to debt and credit agreements also do not have legal force, and can be considered null and void if there is evidence of bad faith. The Supreme Court decision No. 118 K/Pdt/2022 upheld the validity of the sale and purchase agreement and power of attorney in a case where the parties were not under coercion or deception when carrying out the agreement.

Notary Liability for the Sale and Purchase of PT GEI Shares Made Unlawfully (Study of Decision Number 188 PK/Pdt/2020)

The making of the deed of sale and purchase agreement of the company's shares must follow the legal rules regulated by corporate law. However, in the making of the deed of sale and purchase of shares of PT GEI, there was a fake sale and purchase in which the procedure was carried out without the approval of the general meeting of shareholders and without payment for the sale and purchase. This research aims to analyze the legal responsibilities of notaries. This research is a normative legal research, with statutory, conceptual and case approaches. The data source used is secondary data. Qualitative normative data analysis method. Research results show that: The notary's responsibility for the fake sale and purchase of company shares is the responsibility of the civil aspect and the administrative aspect.Keywords: Responsibility Of Notary, Acts Against The Law

Metaverse Land Purchasing in Agreement Legal Perspective

In Indonesia, the term metaverse is widely discussed when many people buy metaverse land. On the Nextearth.io site, a number of virtual lands on a digital map of the location of a number of important areas or assets in Jogjakarta have also been sold for the value of crypto currency. This is a little different because the land purchased is not land in the real world but land that only exists in the virtual world. the research objective is the mechanism and validity of land sale and purchase agreements in the metaverse. This research is normative legal research using a normative juridical method using a law approach as a source of law and supporting literature. Purchase of land in Metaverse can be done by accessing the website which is a platform used for virtual property transactions. If reviewing the agreement on the purchase of metaverse land, the sale and purchase agreement is valid because it fulfills the legal requirements of the agreement.

What is the Role of the Consumer Protection Agency in Leveraging and Obligatoir Systems?

Along with technological developments, buying and selling of goods according to Islamic law and buying and selling of goods with a levering and obligatoir system in the Civil Code often cause losses to the buyer or consumer. Therefore it is necessary to protect consumer rights. This article aims to find out first, the sale and purchase agreement of movable goods that are obligatory in nature with those that are levering in the Civil Code and Islamic Law. Second, to find out the role of consumer protection agencies in the sale and purchase of movable goods from the perspective of the Civil Code and Islamic Law. The results of the discussion show The Civil Code adheres to the system that the sale and purchase agreement is only " obligatory ", while Islamic law does not adhere to the principle of obligatoir . The results of the discussion show, First, in Islamic law when the seller of goods and the buyer reach an agreement, then there must be levering simultaneously. Unlike the Civil Code, goods may be handed over at any time, as long as the buyer and seller agree. Second, the Consumer Protection Agency can play an important role well if law enforcers have high integrity, laws that are made have legal certainty, and are in accordance with the legal culture of society.

Responsibility of the Notary to The Parties in Terms of Binding Purchase Agreement (Ppjb) Based on Their Legal Analysis

A notary is an extension of the government's duty to carry out its responsibilities in the civil field. The presence of a notary is neutral, meaning that it is not affiliated with the government or private agencies, so because of its independence, it does not have to report to the agency but is accountable to the public in this matter to itself. The research method used is normative juridical, where the law is the primary material, jurisprudence, books and journals as secondary material and websites and social media as tertiary material. There are two types of Notary deeds regulated by UUJN, namely actual and authentic. The deed of release is made at the parties' request. It records everything discussed by the parties relating to legal acts or other actions committed by the parties and is outlined in the Notary Deed. While the legal position of Notaries and parties in the sale and purchase binding agreement (PPJB) different, the legal status of Notaries is as a general official who regulates the making of authentic deeds that must be carried out based on the agreement and conditions agreed by the parties. Notaries play a critical role in ensuring that deeds of sale and purchase are legally binding contracts that comply with applicable laws and regulations. Both the seller and buyer must also adhere to the terms of the transaction, while notaries are accountable for their actions and must maintain the highest standards of integrity in fulfilling their duties.

The Collateral for Land Rights Transferred into Selling and Buying Objects

The purpose of this research is to analyze collateral benefits, mortgage security institution, principles of security law, the problem of good faith in debt agreement, legal protection for debtors if debt collateral objects are transferred into sale and purchase objects. The granting of credit to the debtor should be bound by a principal agreement and an accessory agreement for the collateral provided, but it happens that the debtor is bound by a principal agreement and a sale and purchase bond agreement along with a power of sale. When the debtor defaults, the name will be changed to the name of the creditor. The research method in this research is normative juridical research method, and the approach method used is Statute Approach, and Conceptual Approach. The result of the research is that debtors who have obtained debts from creditors and submitted land rights collateral, should be bound by an accesoir agreement, namely a mortgage right as in Act No. 4 of 1996, instead of binding the sale and purchase and power of sale. If this is still done by the creditor, the debtor can take a settlement method, namely: Alternative Dispute Resolution; Court.

CYBER NOTARY JURIDICAL REVIEW IN THE LEGAL SYSTEM IN INDONESIA

Development of information technology has a positive impact on improving the economy, one of which is transactions via the internet where a person can make a sale and purchase agreement without having to meet face to face considering the very long distance between the two parties. The role of the Notary is demanded to be able to participate in the development of technology and information, because in an electronic transaction it is very possible for the intervention of a Notary as a trusted third party in conventional transactions. Draft Cyber Notary wants to provide a legal frame, namely that the act of facing the parties or facing before the Notary, which later the Notary will no longer have to meet physically (face to face) in a certain place. Legality of Notary-Based Deeds Cyber notary as an Act Authentic based on Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of Notary and positive law in Indonesia does not have perfect proof like an Authentic Deed, because the Notary Deed uses cyber notary it does not fulfill the Authenticity requirements of a Deed as stated in the provisions of Article 1868 of the Civil Code. In addition, Law Number 2 of 2014 concerning Amendments to Law Number: 30 of 2004 concerning the Position of Notary Public and Law Number 11 of 2008 concerning Information and Electronic Transactions also do not explicitly accommodate the implementation Cyber ​​Notary to an Authentic Deed, so that the Deed made by a Notary uses Cyber ​​Notary does not have the same evidential force as the Authentic Act. Notary Act by using cyber notary not recognized as electronic evidence. This is because there is a prohibition in the provisions of Article 5 paragraph (4) of Law Number 11 of 2008 concerning Information and Electronic Transactions.

Perfecting a General Notarial Bond: You Can't Have your Cake and Eat It! ABSA Bank Limited v Go on Supermarket (Pty) Limited (The Spar Group Limited intervening) (9442/2022) [2022] ZAGPJHC 173 (24 March 2022)

A general notarial bond registered over movable property grants the bondholder a real security right enforceable against third parties only if the bond has been perfected by transferring possession of the property to the bondholder. Based on the facts and judgment in Absa Bank Limited v Go On Supermarket (Pty) Limited, this analysis revisits the basic principles of and requirements for the perfection of a general bond. We ultimately criticise the judgment on three scores. Firstly, the court regarded the form of delivery (transfer of possession) applicable in this matter as symbolic delivery, but we point out that it amounted to constitutum possessorium – meaning that the attempted perfection of the bond was ineffective. Secondly, the parties conceded and the court accepted that the general bond could not be perfected over property subject to the special notarial bond of another creditor. We reason that this is incorrect. It is indeed possible to attach property subject to the security right of another creditor, although the first creditor's rights will be preferred over those of the creditor who subsequently attached the property. Thirdly, the court rejected the argument that the general bond could not be perfected over property owned by another creditor in terms of a reservation-of-ownership clause in a sale agreement. However, the court should not have rejected this argument, since it was correct. A general bond indeed cannot cover property belonging to someone other than the debtor, unless the person agreed, and thus it was not possible in this case to attach the property belonging to someone other than the debtor.

PROBLEM ISSUES OF DETERMINING THE PURCHASE PRICE OF LAND PLOTS THAT ARE SUBJECT TO ALIENATION FOR PUBLIC REQUIREMENTS OR FOR MOTIVES OF PUBLIC NEED

The article formulates the problematic issues of determining the purchase price of land plots that are subject to alienation for public needs or for reasons of public necessity in Ukraine. It is possible to single out the main problems of a legal nature – the Law provides for two types of value that must be determined during the procedure of redemption for public needs: estimated purchase price and purchase price. The following stages of the procedure for the purchase of a plot of land for public needs in Ukraine are distinguished: planning and decision-making, notification of all interested parties, assessment and negotiations regarding compensation, purchase and sale agreement and payment of compensation, entry into ownership, return. The issues of buying or exchanging land plots from owners for public needs have always been problematic and conflictual. it was established that the legislation of Ukraine meets the international requirements for the regulation of relations in the field of forced purchase of land for public purposes, but it does not regulate: the type of value and methods of assessment of land plots (parts of them); calculation of damages related to environmental degradation and standard allowance. An expert study was conducted to determine the type of cost and compensation in case of forced expropriation, approaches to calculating possible damages. The total number of experts participating in the survey was 75. Estimated average work experience for experts is 10 years. The interviewees' awareness of the questions was conditionally considered equal. 97% of the respondents noted that there should be additional compensation and reimbursement for losses to the owners of real estate (except land plots) in case of redemption for public needs. Experts determined that additional compensation and compensation for losses to land plot owners should be within 30-50% of the value of the land plot and real estate objects located on it. Taking into account the expert opinion, the structure of damages is proposed, which should be included in the purchase price, which includes: costs of moving, preparation of documents, costs of arranging a new home, compensation for taxes and fees during the purchase of an alternative object of real estate, the cost of fruit and berries plantations and crops. Keywords: purchase price, alienation, type of value, land plot, valuation method.

Nodal and least-cost analysis on the optimization of natural gas production system constraints to extend the plateau rate of a conceptual gas field

The supply of natural gas in any country is determined by energy demand. Furthermore, supply agreements specify that gas should be supplied at a constant rate for a specified period. However, due to the decline in reservoir pressure as gas fields continue to produce, high constant rate production is usually uncertain, and the plateau may not reach the agreed-upon period. Therefore, this study was conducted to optimize gas production system constraints and extend the production plateau rate of a conceptual dry gas field. The field was made up of the sand packages CF2 upper, CF2 lower, CF1 upper, and CF1 lower. A total of 1316.9 Bscf were assumed to be the estimated gas field reserves, and 423.3 Bcf were assumed to be the remaining economically recoverable gross 2 P sales of natural gas. The field also contained natural gas at the Miocene and five production wells, numbered PW-1, PW-2, PW-3, PW-4, and PW-5. The field's estimated average constant gas production rate as of July 2021 was 85 MMscfd. The field's gas demand was forecasted in three phases, with the third beginning on November 1, 2019, at a rate of 130 MMscfd. After applying Nodal Analysis with the help of Integrated Production Modelling (IPM) and Least Cost Analysis methods, the study found that the gas production plateau of that field started to decline on March 1, 2017, after 1 year and 5 months of production when constrained to 130 MMscfd. However, after modifying the constraints to match various assumed production histories, it was discovered that the plateau would start to decline on June 1, 2023, after 8 years of production. Therefore, eight possible combinations of varying the three production constraints were developed and simulated to examine their effect on extending the field production plateau. These constraints were separator pressure, tubing size, and the number of layers perforated. The best combination was to lower the separator pressure to 725 psia, increase the tubing size to 4 inches, and perforate three more zones (zones I, C, and D). This was the only combination that appeared to extend the production plateau for 8 years until October 1, 2031, as required in the 16 years gas sales agreement (GSA). This approach was economically compared to the options of using a compressor and drilling future wells, and it was found to be 34.05% cheaper than the compressor usage option and 98.25% cheaper than drilling a well. As a result, the operators of this conceptual gas field are advised to adopt this approach to extend the field's plateau.

The Role of the Notary when Making a Canceled Purchase Agreement Deed in Court (Review of Articles 15 and 16 of the Indonesian Notary Law)

A notary deed is an authentic deed drawn up by or before a notary according to the form and procedure stipulated in Law Number 2 of 2014 concerning the Office of a Notary. Article 15 of the law on the position of a notary regulates the authority of a notary, and Article 16 of the law on the position of a notary regulates the obligations of a notary. In carrying out these powers and obligations, a role is required in the form of a series of actions that are supportive in carrying out the duties of a notary in accordance with his position if the Notary does not play a role in causing the deed to be canceled, as in the Supreme Court Decision No. 535 PK/Pdt/2017 (1) the cancellation was due to an imbalance between what was written in the sale and purchase agreement deed and the facts of the parties. The decision of the Surabaya District Court (2) stated that the deed made by a notary was valid according to legal provisions. In contrast, the decision of the Surabaya High Court (3) stated that the deed was legally flawed. The decision of the Supreme Court (4) at the cassation and review level upheld the decision. This study analyzes the juridical factors that cause the deed of sale and purchase agreement made before a notary to be void based on a court decision and analyzes the role of the Notary in making a sale and purchase agreement deed. The research method used is normative juridical, using secondary data obtained from literature studies, including primary, secondary, and tertiary legal sources. The juridical factor that caused the cancellation of the sale and purchases agreement deed by the Notary, according to the Supreme Court's decision upholding the high court's decision, was because the plaintiff of the convention could prove the argument for his lawsuit regarding bilyet giro not for land payment in the sale and purchase agreement deed but for the sale and purchase of scrap metal where the plaintiff (seller) is an intermediary in buying and selling scrap metal. The Notary has yet to play a role in making the sale and purchase agreement deed, which resulted in the sale and purchase agreement deed being canceled based on a court decision. The problem is caused by the Notary not carrying out roles, such as providing legal counseling in connection with doing the deed as stipulated in the notary position law Article 15 paragraph (2) letter (e), carrying out the task carefully as stipulated in Article 16 paragraph (1) letter a, Reading the deed before the parties attended by at least 2 (two) witnesses as referred to in Article 16 paragraph (1) letter (m).

Role of the Middleman in Supporting of Oil Palm Smallholders' Community Performance: A Case Study in North Sumatra, Indonesia

Oil palm agribusiness involves many upstream and downstream stakeholders, including the middleman in marketing activities. Traders play a significant role and influence the economy of oil palm farmers in Serdang Bedagai Regency. This research aims to evaluate the part of the middleman in supporting the performance of oil palm smallholders in Serdang Bedagai Regency, North Sumatra and the obstacles in marketing fresh fruit bunches (FFB) faced by farmers and the middleman. The samples of this study were 6 middlemen and 40 oil palm farmers. The sampling method used was purposive sampling. The method used in the analysis is a qualitative descriptive method, which explains the role of intermediaries in supporting the performance of smallholder oil palm farmers. The results showed that marketing support, capital and quality were the essential roles of the middleman as perceived by the smallholders. Apart from that, in the smallholder palm oil plantation, there are obstacles, namely in terms of price, road access and weight. Meanwhile, the barriers for the middlemen are in terms of price and buying and selling contracts. Policy recommendations for stakeholders include educating smallholder oil palm growers through counseling about access to information, improving access to the main roads in Serdang Bedagai Regency, periodic government monitoring, and drafting a written or legal sale and purchase agreement as not to harm both parties.

Validity of Land Rights Transfer Based on Debt with Collateral of Land Certificate under Indonesian Law

Debt agreement with land certificate guarantee, the accesoir agreement is a guarantee agreement by way of installation of Mortgage which then for repayment if there is negligence / default, an auction is carried out as regulated in Law Number 4 of 1996 concerning Mortgage but in this case it is actually used as a sale and purchase between debtors and creditors. This may cancel the registration of the transfer of land rights that has been carried out by the Purchaser who was previously the Creditor Party. This study uses a normative juridical research method and uses a statutory approach, a conceptual approach, and a case approach. The data sources used are secondary data sources with primary legal sources, secondary legal sources, and tertiary legal sources. Data analysis in this study is a qualitative analysis method with deductive reasoning logic.The results obtained are that the Deed of Sale and Purchase of land rights based on debts and receivables is considered invalid because it is a form of simulation agreement, which is a continuation of accounts payable which if the collateral is a plot of land then it should be the installation of Mortgage Rights. This is based on Article 1131 of the Indonesian Civil Code and the rules contained in Law Number 4 of 1996 concerning Mortgage Rights. Another thing that happened was that the making of the Sale and Purchase Deed was based on the Sale and Purchase Agreement Deed and the Power of Attorney to Sell which contained legal defects so that it affected its validity. The cancellation of land rights can be carried out by means of an application through the Head of the Regency/City Land Office which is then forwarded to the Head of the Provincial Regional Office as described in Article 125-130 of the Regulation of the State Minister of Agrarian Affairs/Head of the National Land Agency Number 9 of 1999 concerning Procedures for Granting and Cancellation of State Land Rights and Management Rights which are the Implementing Regulations of Government Regulations Number 24 of 1997 concerning Land Registration.

ANALISIS PENERAPAN SHARIA COMPLIANCE DALAM PRODUK PEMBIAYAAN AKAD MURABAHAH

This study aims to describe the role of the Sharia Supervisory Board (DPS) towards sharia compliance and to analyze the application of sharia compliance in murabaha contract financing products. The research method used is normative legal research with a qualitative approach. In this study, researchers examined concrete legal regulations and substantial regulations accompanied by supporting literature in the form of literary sources that were relevant to the research object being discussed. The results of the study show that the existence of the Sharia Supervisory Board (DPS) is to guarantee and supervise Islamic banks so that they remain in the corridors of Islamic law. The role of the Sharia Supervisory Board (DPS) is very crucial in the implementation of sharia compliance in Islamic banks in Indonesia. The role of the Sharia Supervisory Board (DPS) at the technical level of banking operations is very important considering the duties, responsibilities and authorities they have. The Sharia Supervisory Board (DPS) in carrying out their duties can be active or responsive. The Sharia Supervisory Board (DPS) must actively supervise, collect data, analyze and correct various findings of sharia non-compliance in an Islamic bank. Financing with a murabaha contract that has been practiced by Islamic banking has deviated from several provisions in the DSN MUI Fatwa and there is a conflict with the legal terms of a sale and purchase agreement with a murabaha contract, namely the bank fully represents the customer to buy and receive goods from suppliers and gives the right to carry out deed of sale and purchase for and on behalf of the customer himself directly with the supplier. Islamic banks should first buy the object before the object is sold to the customer and also in this practice only one sale and purchase transaction, namely between the supplier and the customer. Based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 concerning Murabahah, murabahah financing must occur in two sale and purchase agreements.

Akad Jual Beli Makanan Dengan Tambahan Pajak Di Rumah Makan Sari Raos Cabang Kota Pekalongan Dalam Analisis Hukum Positif Dan Hukum Islam

Sari Raos Restaurant Pekalongan City branch is one of the restaurants that applies an additional tax in the selling price of its products, but the tax burden on buyers is not notified at the beginning of the sale and purchase agreement. The purpose of this study is to find out the provisions of positive law and Islamic law on food buying and selling contracts with additional taxes and to analyze food buying and selling contracts with additional taxes at Sari Raos Restaurant Pekalongan City branch. This research includes empirical legal research that uses primary and secondary data. Based on the results of the study, the practice of buying and selling food with additional taxes at the Sari Raos Restaurant in the Pekalongan City branch if viewed from a positive law, the imposition of food taxes is a necessity that has been regulated in Law Number 28 of 2007 concerning General Provisions and Tax Procedures (KUP). ) and strengthened by Regional Regulation Number 2 of 2013 concerning Amendments to Regional Regulation of Pekalongan City Number 4 of 2011 concerning Restaurant Tax. However, if using the perspective of Islamic law, there is a tax imposition that was not notified at the beginning of the contract, it is possible to contain an element of gharar because one of the legal requirements for the object being sold is the price must be clear.