The PPAT'S Responsibilities on Calculation of Tax Payment Value

In the implementation of the transfer of rights through the buying and selling process, at the stage of calculating the value of tax payments several times, people found that they deliberately and openly asked to reduce the transaction value from the price it should have been, so that tax costs would not be large. This writing aims to determine and analyze the calculation of the value of the sale and purchase of land and/or buildings in Pekalongan Regency, the role and responsibility of PPAT in calculating the value of tax payments based on Perda No. 6 of 2012 Pekalongan Regency. This research approach uses a sociological juridical, namely research through a legal approach and examines laws that have problems in practice. Then analyzed using role theory, responsibility theory, justice theory, and legal certainty theory. The results of the study indicate that the calculation of the value of the sale and purchase of land and/or buildings in Pekalongan Regency is based on calculations that have been determined by the laws and regulations. The role and responsibility of PPAT in calculating the value of tax payments on land and/or building sale and purchase transactions based on Perda Number 6 of 2012 Pekalongan Regency, namely PPAT's obligation in making a deed is first to ensure that the Land and Building Rights Acquisition Fee (BPHTB) has been paid. PPAT's responsibility is to help clients make online submissions on the website provided by the Pekalongan Regency Government

The Law Enforcement Against Traffic Violations By Minor Children

The purpose of this research is to identify and analyze law enforcement against traffic violations by minors at the Semarang Police Station and to identify and analyze the obstacles to law enforcement against traffic violations by minors at the Semarang Police Station. This study uses a sociological juridical approach, which in this case relates to law enforcement against traffic violations by minors at the Semarang Police Station, with descriptive analytical research specifications. The data used are primary and secondary data which will be analyzed qualitatively. The research problem was analyzed using the theory of justice and the theory of the operation of law. The results of the study conclude that law enforcement against underage traffic violations is through preventive and repressive efforts. Conceptually, the handling of criminal acts in Indonesia is integrated, both within the internal scope of the National Police and within the scope that involves other components outside the National Police. In handling traffic violations by minors, problems arise because they are caused by a lack of legal awareness in the community, lack of traffic discipline, lack of legal socialization, inconsistent law enforcement and selective slashing, aspects of legal culture, and sanctions that are too light

Law Enforcement by Police against Children Who Committed Criminal Acts of Violence that Caused Death

The purpose of this research; to know and analyze law enforcement by the police against children who commit violent crimes that lead to death. To find out and analyze the obstacles experienced by the police, especially the Criminal Investigation Unit (Criminal Investigation) against children who commit a criminal act that causes death and the solution.The method used by researchers isjuridical sociological approach to law and The specifications in this research are descriptive. Based on the results of the study it was concluded that in investigating cases of criminal acts with violence committed by underage school students, they are guided by KUHAP, KUHP. There are still investigators who are only guided by the disposition of the leadership in handling criminal acts against perpetrators of underage school students showing a low level of professionalism of investigators, so there are frequent violations of the provisions of the Criminal Procedure Code. Obstacles experienced by the police, especially the Criminal Investigation Unit (Criminal Investigation) against a child who commits a crime that causes death, which is usually found when the family does not cooperate and tries to cover up the existence of their child as the perpetrator of the crime. Efforts to overcome the obstacles faced by the police, especially the Criminal Investigation Unit, are: Outreach in schools and in the community. Patrol in certain areas is one of the police activities by 2 (two) or more members of the National Police

The Realization of People's Sovereignty Through Recall of People to Elected Legislative Members

The purpose of this study is to analyze the recalling system of legislative members in Indonesia that does not reflect the value of Pancasila justice; as well as obstacles and solutions to the recalling of legislative members in Indonesia that fulfill a sense of justice and Pancasila values. The research method used is an empirical juridical approach. Research conclusions is the recalling system for legislative members in Indonesia has not reflected the value of Pancasila justice, especially the four principles of Pancasila, namely democracy led by wisdom/deliberation, and eliminating the election system based on Open Proportionality, where constituents do not choose parties but elect candidates. Obstacles in recalling legislative members in Indonesia restrain legislative members from voicing their opinions and their efforts to fulfill the demands of their constituents and their nation, and make legislators no longer become representatives of the people but merely party officials. Recalling members of the legislature should be returned to the sovereignty of the people through the General Election Commission which determines and determines the elected legislative member, whether an elected legislative member can be recalled by his party or not, and as a form of people's sovereignty, regulations should be made regarding terms, conditions and procedures of people from the electoral area of elected legislative members to be able to recall the legislative members who are representing them to the General Election Commission, and if there is a dispute between the people recalling the recalled members or their political parties, the dispute can be carried out through the Constitutional Court or Supreme Court

Settlement of Inherited Land Disputes Due to Transfer of Rights on the Basis of Sale and Purchase

This study aims to analyze: 1) Legal protection for heirs in disputes over the sale and purchase of inherited land sold by adopted children without the consent of the heirs intestasto. 2).              The judge's considerations in determining the decision to settle inherited land disputes as a result of the transfer of rights on the basis of sale and purchase in decision number: 01/Pdt.G/2013/PN.TGL. The approach method used in this research is a normative juridical approach. The specification of the research used is descriptive analytical research. Type of data using secondary data. The data analysis method used in this research is descriptive qualitative analysis. The results of the study concluded: 1) Legal protection for heirs in disputes over the sale and purchase of inherited land sold by adopted children without the approval of intestasto heirs, namely that can be realized through complaints to the National Land Agency (BPN) and by filing lawsuits in court. If it is proven that there is an element of forgery and an element against the law, the judge will cancel the sale and purchase. The cancellation of the deed of sale and purchase is a form of repressive protection given to the heirs of inherited land that is sold without the consent of the heirs intestasto. 2) The judge's considerations in determining the decision to settle an inherited land dispute as a result of the transfer of rights on the basis of sale and purchase in the decision number: 01/Pdt.G/2013/PN.TGL, namely the basis for the judge's consideration has fulfilled justice for the land owner because the intestasto heirs have property rights of the land and the heirs may not be harmed. The deed of sale and purchase of the object of the dispute is proven to have violated a person's subjective rights as well as decency, as stipulated in Article 1365 of the Civil Code, and therefore the Defendants here have committed an unlawful act.Keywords: Buy; Dispute; Inheritance

Legal Protection of Children in the Investigation Process by Investigators Based on Restorative Justice

This study aims to analyze more deeply related to child protection in the current investigation process. The type of approach in this research is sociological juridical. Based on the analysis of the existing data, it was found that the child protection in the investigation process in Central Java has not been able to run effectively, Most of the children or adolescents in Central Java who are in conflict with the law are decided by the judge to enter the juvenile prison. In addition, the lengthy legal process against children in conflict with the law results in the child being depressed and can make the child's psychology more shaken. This will obviously result in the growth and development of the child's soul and also the future of the child. Restorative justice is present as another effort to enforce the law by not injuring children's rights, restorative justice is carried out by diversion. Restorative justice in handling children in conflict with the law can be pursued in law enforcement through diversion efforts. Implementation of diversion in the case of children for children with a criminal sanction of 1 year

Executorial Power of State Administrative Court Decisions Associated with General Principles of Good Government

The purpose of this research is to find out and analyze the executorial mechanism of the State Administrative Court's decisions, to know and analyze the executive power of the State Administrative Court's Decisions associated with the General Principles of Good Governance and to find out and analyze sanctions against Administrative Officials/Bodies. State Enterprises that do not implement the decisions of the State Administrative Court. This study uses a normative juridical method with the approach used is a statute approach and a conceptual approach based on descriptive analytical research specifications. In this context it is necessary to study the executorial power of court decisions and other reasons that may be the cause of the success and failure of the implementation of decisions so that it can be seen that apart from executorial power there are other conditions that are responsible for all the successes and failures in resolving disputes at the State Administrative Court. All of this boils down to the morality of the officials concerned and laws and regulations that do not explicitly regulate the implementation of punishments/sanctions from the state administrative court (PTUN). Officials who do not carry out the obligations ordered in the decision of the State Administrative Court which has permanent legal force (inkracht van gewijsde), will be subject to moderate administrative sanctions which include: a) payment of forced money and/or compensation; b) temporary dismissal by obtaining office rights; or c) temporary dismissal without obtaining office rights

The Effectiveness Of Civil Servant Candidate (PPNS) In Enforcement Of Spatial Planning Laws

This study aims to describe the effectiveness of PPNS in enforcing the Spatial Planning Law. In line with the research objectives, in this study using normative juridical research methods, it is concluded: (1) The issuance of Act No. 11 of 2020 concerning Job Creation, has changed the content of Act No. 26 of 2007 concerning Spatial Planning. The legal basis for implementing spatial planning nationally, needs to be synergized in one Government Regulation. PP 21 of 2021 concerning the Implementation of Spatial Planning, integrates various cross-sectoral, cross-regional, and cross-stakeholder interests which are manifested in the preparation of Spatial Plans. Creating conditions for laws and regulations in the field of Spatial Planning that support the investment climate and ease of doing business. Violation of Act No. 11 of 2020, carried out by Civil Servant Investigators (“PPNS”), which are investigators from civil servants to investigate certain criminal acts. The effectiveness of the application of the law for violations of spatial planning, is highly dependent on the legal instruments of each Ministry or government agency/institution. Strengthening legal instruments (both regulations and institutional investigators for PPNS) needs to be taken seriously, because of the lack of legal application for violators of spatial planning. (2) The implementation of spatial planning is still not in accordance with the existing laws and regulations

Legal Protection For Workers/Medical Workers against Case of Diseases Due to Covid-19

The purpose of this research is to provide legal protection To find out and analyze all Medical Workers/Laborers affected by occupational diseases due to Corona Virus Disease 2019 (Covid-19) in Semarang City, they have obtained their rights in accordance with existing laws and regulations. The research method used is the sociological juridical approach method, descriptive analysis research specifications, the research data source uses primary data and secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. Data analysis using qualitative analysis methods. The result is the government, through the Labor Inspectorate, needs to provide guidance and outreach to companies so that employers will understand and understand the benefits of Work Accident Security (JKK), which is very much needed during a pandemic like this, because medical workers/laborers are at the forefront of carrying out their duties to treat patients who have being exposed to COVID-19 must be protected by registering all medical workers/laborers in the BPJS Of Workers Work Accident Insurance (JKK)