Pengaturan Tentang Pengenaan Pajak Bea Perolehan Hak Atas Tanah dan Bangunan (Bphtb) Atas Hibah Wasiat

Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) adalah jenis pajak pusat yang dialihkan menjadi pajak daerah yang diatur dalam UU No.28 Tahun 2009. Untuk melakukan pemungutan pajak BPHTB, pemerintah daerah wajib membentuk perda tentang BPHTB. Berdasarkan hal tersebut Pemkab Badung membentuk Perda No. 14 Tahun 2010 tentang BPHTB. Pemindahan hak yang wajib dikenakan pajak BPHTB adalah hibah wasiat. Perda No. 14 Tahun 2010 yang kemudian dirubah menjadi Perda No. 28 Tahun 2013. Pemkab Badung mengenakan tarif BPHTB atas hibah wasiat sebesar 1%, setelah itu Pemkab Badung melakukan Perubahan terhadap tarif pajak BPHTB atas waris atau hibah wasiat menjadi 0%, ini berarti waris atau hibah wasiat di Kabupaten Badung tidak dikenakan pajak BPHTB. Ketentuan ini bertentangan dengan konsep pengaturan BPHTB dalam UU No. 28 Tahun 2009 dan menimbulkan kendala-kendala dalam pengenaan pajah hibah wasiat pada BPHTB. Jenis penelitian yang dipergunakan dalam penulisan tesis ini adalah metode penelitian normatif untuk menjelaskan adanya konflik norma antara Perda No. 28 Tahun 2013 dengan UU No. 28 Tahun 2009. Penelitian ini menggunakan pendekatan Perundang-undangan (statute approach) pendekatan konsep (conceptual approach), pendekatan analitis (analytical approch). Sumber bahan hukum yang digunakan dalam penelitian ini terdiri dari bahan hukum primer, sekunder dan tertier. Untuk teknik analisis bahan hukum, penelitian ini menggunakan teknik deskripsi, teknik evaluasi dan teknik argumentasi. Berdasarkan hasil penelitian, pengaturan tentang pajak hibah wasiat pada BPHTB di Kabupaten Badung dalam Perda No. 28 Tahun 2013 tentang Perubahan Atas Perda No. 14 Tahun 2010, mengenai waris dan hibah wasiat yang tidak dikenakan pajak BPHTB bertentangan dengan UU No. 28 Tahun 2009. Tentunya dengan adanya pertentangan norma tersebut, menimbulkan kendala-kendala bagi masyarakat yang melakukan transaksi waris atau hibah wasiat di Kabupaten Badung.   Kata Kunci : Pajak BPHTB, Perolehan Hak, Hibah Wasiat

Prinsip Kehati-hatian Notaris dalam Membuat Akta Autentik

Notaris dalam menjalankan tugas dan jabatannya sangat penting untuk melaksanakan prinsip kehati-hatian dalam proses pembuatan akta autentik, mengingat seringnya terjadi permasalahan hukum terhadap akta autentik yang dibuat notaris karena terdapat pihak-pihak yang melakukan kejahatan seperti memberikan surat palsu dan keterangan palsu kedalam akta yang dibuat notaris. Sehingga untuk mencegah terjadinya kejahatan-kejahatan yang dapat menjerumuskan notaris terlibat dalam permasalahan hukum, perlu diatur kembali dalam Undang-Undang Jabatan Notaris tentang pedoman dan tuntunan notaris untuk bertindak lebih cermat, teliti dan hati-hati dalam proses pembuatan akta autentik. Ada dua isu hukum yang dikaji dalam penelitian ini, yakni (1) bentuk-bentuk prinsip kehati-hatian notaris dalam proses pembuatan akta autentik dan (2) akibat hukum terhadap akta notaris yang dibuat berdasarkan surat palsu dan keterangan palsu. Adapun jenis penelitian yang digunakan dalam tesis ini adalah penelitian hukum normatif yang beranjak dari adanya  kekaburan norma dalam pasal 16 ayat (1) huruf a Undang-Undang Jabatan Notaris yang belum jelas mengatur tentang kewajiban notaris untuk bertindak saksama. Pendekatan penelitian terdiri dari pendekatan Perundang-undangan, pendekatan konsep dan pendekatan kasus. Dari hasil penelitian ini disimpulkan, bahwa bentuk-bentuk prinsip kehati-hatian (prudential principle) yang seharusnya dilakukan notaris dalam proses pembuatan akta yaitu, melakukan pengenalan terhadap identitas penghadap, memverifikasi secara cermat data subyek dan obyek penghadap, memberi tenggang waktu dalam pengerjaan akta, bertindak hati-hati, cermat dan teliti dalam proses pengerjaan akta, memenuhi segala teknik syarat pembuatan akta dan melaporkan apabila terjadi indikasi pencucian uang (money laundering) dalam transaksi di notaris, bentuk-bentuk prinsip kehati-hatian seperti ini sudah seharusnya wajib dilaksanakan notaris agar nantinya  notaris dapat mencegah timbulnya permasalahan hukum terhadap akta autentik yang dibuatnya dikemudian hari. Akibat hukum perjanjian dalam isi akta notaris yang dibuat berdasarkan surat palsu dan keterangan palsu sesuai Pasal 1320 ayat (4) dan Pasal 1335 KUHPerdata yaitu suatu perjanjian yang dibuat berdasarkan sebab yang palsu adalah batal demi hukum (nitiegbaarheid) dan akta yang dibuat kekuatan pembuktiannya terdegradasi dari akta autentik menjadi akta dibawah tangan, akan tetapi tentang kebenaran formal yang terdapat dalam kepala dan penutup akta tersebut tetap mengikat para pihak yang membuatnya.   Kata kunci : Prinsip Kehati-hatian Notaris, Akibat Hukum, Surat Palsu

Implikasi Yuridis Legalitas Kewenangan (Rechtmatigheid) Majelis Kehormatan dalam Pembinaan Notaris sebagai Pejabat Publik

Diundangkannya UU Perubahan Atas Undang-Undang No.30 Tahun 2004 yaitu Undang Undang No.2 Tahun 2014, memunculkan lembaga baru yang disebut Majelis Kehormatan Notaris yang mempunyai tugas melaksanakan pembinaan sebagaiman diatur dalam Pasal 66A ayat (1).Disisi lain berdasarkan Pasal 1 angka (6) mengenai Majelis Pengawas Notaris disebutkan mempunyai kewenangan dan kewajiban untuk melaksanakan pembinaan dan pengawasan terhadap Notaris. Implikasi yuridis yang terjadi adalah adanya pertentangan norma antara ketentuan yang diatur dalam ketentuan Pasal 1 Angka (6), Pasal 66A dan pasal 67Undang-Undang No.2 Tahun 2014 tentang Perubahan atas Undang-Undang No.30 Tahun 2004. Dengan metode penelitian hukum normatif dengan pendekatanperundang-undangan (Statue Approach) dan Pendekatan Analisis Konsep Hukum (Analitical Conceptual Approach), penulis akan menganalisa ruang lingkup kewenangan keberadaan Majelis Pengawas Notaris dan Majelis Pengawas Notaris serta legalitas kewenangan fungsi Majelis Kehormatan Notaris dalam lembaga notariat sehingga tidak terjadi pertentangan kewenangan diantara kedua lembaga notariat tersebut

Assessing the Participants of UNDANA Teacher Pro Profiles with Digital-Based Learning Model; Cat. 1, 2022

This study aims to profile teachers in the 1st category of Undana Teacher Professional Education in 2022 using a digital-based learning model. The expected results are the right model in evaluating digital-based learning models to be ready to become professional teachers, graduates from Category I Teacher Professional Education Participants in 2022 at Nusa Cendana University, Kupang, East Nusa Tenggara. Conditions in the field show that student learning strategies and activities play a very important role in digital-based learning, where students sometimes lack concentration and are less skilled in learning activities with digital-based models. The research uses qualitative methods and aims to evaluate the effectiveness of digital-based learning models in preparing teachers for professionalism. Research innovations at the theoretical level, for the development of studies on population mobility, who work as teachers, practical levels for regions of origin, the potential for remittances of migrants between regions in NTT, and their impact on destination areas. The design of this study was carried out in two stages within a span of 1 year of research procedures in the first semester: field observations which were exploratory studies of learning strategies for In-service PPG students in Kupang City and its surroundings. In various study programs where learning uses Digital-based. Followed by the preparation of a draft field observation report. Seminars or workshops around the effect of full IT/Digital use between learning strategies and Digital mastery which are still minimal/insufficient in the 2 (two) PPG Study Programs referred to above and with reporting. The second semester, Conducting Interactive Analysis of the Milles and Humburman model where IT media learning strategies with Online learning strategies affect the ability to learn to operate a Computer and continue with paying attention to Digital students high ability to operate Computers / IT in lectures at PPG Undana

The non-Abelian Interferometer

We consider the tunneling current through a double point-contact Fabry-Perot interferometer such as used in recent experimental studies of the fractional quantum Hall plateau at filling fraction nu=5/2. We compare the predictions of several different models of the state of the electrons at this plateau: the Moore-Read, anti-Pfaffian, SU(2)_2 NAF, K=8 strong pairing, and (3,3,1) states. All of these predict the existence of charge e/4 quasiparticles, but the first three are non-Abelian while the last two are Abelian. We give explicit formulas for the scaling of charge e/2 and charge e/4 quasiparticle contributions to the current as a function of temperature, gate voltage and distance between the two point contacts for all three models. Based on these, we analyze several possible explanations of two phenomena reported for recent experiments by Willett et al., namely halving of the period of the observed resistance oscillations with rising temperature and alternation between the same two observed periods at low temperatures as the area of the interference loop is varied with a side gate. We conclude that the most likely explanation is that the observed alternation is due to switching between even and odd numbers of charge e/4 quasiparticles enclosed within the loop as a function of side gate voltage, which is a clear signature of the presence of non-Abelian anyons. However, there are important features of the data which do not have a simple explanation within this picture. We suggest further experiments which could help rule out some possible scenarios. We make the corresponding predictions for future tunneling and interference experiments at the other observed second Landau level fractional quantum Hall states.Comment: 15 pages, 1 figure; v2: additional discussions and references added; v3: clarifications and references updated; Appendix C has been removed and incorporated in arXiv:0909.1056; this paper has been given the more clear, accurate, and informative title "Interferometric signature of non-Abelian anyons" in PRB by its editor

Very Long Baseline Neutrino Oscillation Experiment for Precise Measurements of Mixing Parameters and CP Violating Effects

We analyze the prospects of a feasible, Brookhaven National Laboratory based, very long baseline (BVLB) neutrino oscillation experiment consisting of a conventional horn produced low energy wide band beam and a detector of 500 kT fiducial mass with modest requirements on event recognition and resolution. Such an experiment is intended primarily to determine CP violating effects in the neutrino sector for 3-generation mixing. We analyze the sensitivity of such an experiment. We conclude that this experiment will allow determination of the CP phase $\delta_{CP}$ and the currently unknown mixing parameter $\theta_{13}$, if $\sin ^2 2 \theta_{13} \geq 0.01$, a value $\sim 15$ times lower than the present experimental upper limit. In addition to $\theta_{13}$ and $\delta_{CP}$, the experiment has great potential for precise measurements of most other parameters in the neutrino mixing matrix including $\Delta m^2_{32}$, $\sin^2 2\theta_{23}$, $\Delta m^2_{21}\times \sin 2 \theta_{12}$, and the mass ordering of neutrinos through the observation of the matter effect in the $\nu_\mu \to \nu_e$ appearance channel.Comment: 12 pages, 10 figure

Status of Muon Collider Research and Development and Future Plans

The status of the research on muon colliders is discussed and plans are outlined for future theoretical and experimental studies. Besides continued work on the parameters of a 3-4 and 0.5 TeV center-of-mass (CoM) energy collider, many studies are now concentrating on a machine near 0.1 TeV (CoM) that could be a factory for the s-channel production of Higgs particles. We discuss the research on the various components in such muon colliders, starting from the proton accelerator needed to generate pions from a heavy-Z target and proceeding through the phase rotation and decay ($\pi \to \mu \nu_{\mu}$) channel, muon cooling, acceleration, storage in a collider ring and the collider detector. We also present theoretical and experimental R & D plans for the next several years that should lead to a better understanding of the design and feasibility issues for all of the components. This report is an update of the progress on the R & D since the Feasibility Study of Muon Colliders presented at the Snowmass'96 Workshop [R. B. Palmer, A. Sessler and A. Tollestrup, Proceedings of the 1996 DPF/DPB Summer Study on High-Energy Physics (Stanford Linear Accelerator Center, Menlo Park, CA, 1997)].Comment: 95 pages, 75 figures. Submitted to Physical Review Special Topics, Accelerators and Beam

Primary gliosarcoma: key clinical and pathologic distinctions from glioblastoma with implications as a unique oncologic entity

This report presents the historical experience, clinical presentation, treatment, prognosis, and pathogenesis of gliosarcoma described to date in the English literature. PubMed query of term “gliosarcoma” was performed, followed by a rigorous review of cited literature. Articles selected for analysis included: (1) case reports of gliosarcoma, (2) review articles of gliosarcoma, and (3) studies of the pathogenesis or genetics of gliosarcoma in humans. Our review identified 219 cases of gliosarcoma in 34 reports and eight articles addressing the pathogenesis. Survival in larger series ranged 4–11.5 months. Features unique to gliosarcoma compared to glioblastoma (GBM) include their temporal lobe predilection, potential to appear similar to a meningioma at surgery, repeated reports of extracranial metastases, and infrequency of EGFR mutations. Published experience is limited to small case series, and the pathogenesis remains unclear. Clinical and pathologic characteristics distinct from GBM suggest that they may warrant specific treatment, separate from conventional GBM therapy