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Penerapan Bank Tanah diharapkan akan mampu membantu Masyarakat Berpenghasilan Rendah dalam memenuhi kebutuhannya mengenai tempat tinggal. Salah satu bentuk terobosan untuk untuk mengatasai persoalan yang berkaitan dengan pengadaan tanah dalam pembangunan yaitu dengan lahirnya Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja (UUCK), yang didalamnya telah mengamanatkan pembentukan Bank Tanah. Penerapan Bank Tanah di Indonesia harus berlandaskan pada Teori Keadilan Bermartabat, hal tersebut demi mewujudkan tujuan dari teori tersebut yaitu untuk lebih memanusiakan manusia, terutama yang berkaitan dengan pemilik ataupun pemegang hak atas tanah dalam hal pengadaan tanah. Dari latar belakang belakang di atas dapat diuraikan rumusan masalah mengenai penerapan Bank Tanah di Indonesia yang berlandaskan pada Teori Keadilan Bermartabat. Penelitian yang digunakan adalah bentuk penelitian normatif, artinya selain mempelajari isi hukum itu sendiri, juga ditemukan kebenarannya berdasarkan logika ilmiah dari sisi normatif. Penerapan Bank Tanah di Indonesia terutama yang berkaitan dengan penyediaan tanah dalam rangka pembangunan oleh Pemerintah penting untuk berlandaskan pada Teori Keadilan Bermartabat, karena untuk meminimalisir terjadinya ketidaksesuaian akan pemenuhan hak-hak bagi pemegang hak atas tanah.</p><p><em>Land Bank is one of the important resource management tools to increase productivity in land use. The implementation of the Land Bank is expected to be able to help Low-Income Communities in meeting their needs regarding housing. One form of breakthrough to overcome problems related to land acquisition in development is the issuance of Law Number 11 of 2020 concerning Job Creation (UUCK), which has mandated the establishment of a Land Bank. The application of Land Banks in Indonesia must be based on the theory of Dignified Justice, this is in order to realize the purpose of the theory, namely to more humanize humans, especially those related to owners or holders of land rights in terms of land acquisition. From the background above, it can be described the formulation of the problem regarding the application of land banks in Indonesia which is based on the theory of dignified justice. The research used is a form of normative research, it means that apart from studying the contents of the law itself, the truth is also found based on scientific logic from the normative side. The application of land banks in Indonesia, especially those related to the provision of land for development by the Government, is important to be based on the theory of dignified justice, because to minimize the occurrence of inconsistencies in the fulfillment of rights for land rights holders.</em></p> Desy Nurkristia Tejawati Copyright (c) 2022 Perspektif 2022-09-05 2022-09-05 27 3 139 146 10.30742/perspektif.v27i3.841 ANALISIS PUTUSAN PENGADILAN PAJAK NOMOR PUT-75158/PP/M.XVIIA/19/2016 MENGENAI KEBERATAN TARIF BEA MASUK IMPOR https://jurnal-perspektif.org/index.php/perspektif/article/view/829 <p>Sejarah kepabeanan di Indonesia dimulai pada tahun 1873 dengan terbitnya Indische Tarif Wet Staatsblad Nomor 35. Pada masa itu, bila importir dikenakan tambah bayar atas bea masuk, maka tidak ada kesempatan untuk mengajukan keberatan. penelitian ini bersifat normatif dengan pendekatan peraturan perundang-undangan dan konseptual. Hasil dari penelitian ini untuk mengetahui mengenai penyelesaian sengketa dalam pengajuan keberatan importir terhadap tarif bea dan cukai masuk atas barang impor berdasarkan aturan dan ketentuan yang terkait. Adapun penyelesaian dari dualisme tarif tersebut, pengadilan pajak tetap berpedoman pada HS atau BTKI 2012 sebagai acuan untuk mengambil keputusan ataupun penyelesaian terhadap sengketa tersebut, dan juga tetap mempertimbangkan peraturan-peraturan yang terkait dalam sengketa yang diperkarakan. Sebaiknya dibuat aturan atau sistem yang lebih efisien dalam penentuan atau pengklasifikasian barang atas penetapan tarif bea masuk agar dapat diteliti lebih cermat lagi dan tidak menimbulkan dualisme penetapan tarif antara pihak importir dan DJBC untuk kedepannya.</p><p><em>The history of customs in Indonesia began in 1873 with the publication of Indische Tariff Wet Staatsblad Number 35. At that time, if importers were charged with additional fees for import duties, there was no opportunity to apply. The approach used in this paper is a normative research method with a statutory and conceptual approach. The results of this study provide information about disputes in filing objections by importers against duties and duties and duties on imported goods based on the relevant rules and regulations of dualism. The tax court is still guided by the HS or BTKI 2012 , as a decision to make a decision on the dispute and also continue to consider the regulations related to the dispute in question, a more efficient rule or system can be made in making or classifying goods on the determination of incoming tariffs so that they can be investigated more carefully and do not cause dualism in setting tariffs between importers and DJBC for the future.</em></p> Mustika Mega Sari Susilo Hariyoko Lukman Jamal Copyright (c) 2022 Perspektif 2022-08-09 2022-08-09 27 3 147 156 10.30742/perspektif.v27i2.829 PENCATATAN RIWAYAT KRIMINAL ANAK DALAM SISTEM PERADILAN PIDANA ANAK https://jurnal-perspektif.org/index.php/perspektif/article/view/835 <p>Pencatatan riwayat kriminal yang dilakukan kepada anak seharusnya dibedakan terhadap orang yang sudah dewasa, terhadap anak yang sedang menghadapi masalah hukum karena telah diatur oleh Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (UU SPPA). Pencatatan riwayat kriminal menjadi penting dikarenakan kehidupan anak di masa yang akan datang, ketika telah dewasa. Rumusan masalah dalam penelitian ini adalah pencatatan riwayat kriminal terhadap anak yang berkonflik dengan hukum telah sesuai dalam UU SPPA serta akibat hukum dalam pencatatan riwayat kriminal terhadap anak yang bermasalah dengan hukum. Tipe penelitian yang digunakan adalah penelitian normatif melalui metode pendekatan perundang-undangan (statue approach). Bahwa metode dalam penelitian menggunakan pengumpulan data study kepustakaan. Metode analisa data menggunakan analisa deskriptif. Dari hasil penelitian melihat pencatatan riwayat kriminal terhadap anak yang bermasalah dengan hukum telah sesuai dalam UU SPPA. Dengan melihat konsep hukum perlindungan anak dan beijing rules, menyebabkan dampak positif kemudahan dari pihak kepolisian dalam menanggulangi kejahatan terhadap catatan riwayat kriminal, sedangkan dampak negatifnya adalah adanya hambatan anak yang berkonflik dengan hukum dalam melamar pekerjaan, mendaftar sekolah, mendaftar menjadi anggota Polisi, TNI, Pegawai Negeri Sipil, Pejabat Publik, dan lain sebagainya.</p><p><em>The Recording of criminal history committed against children should be distinguished from the ones againts adults, from children who are facing legal problems because it has been regulated by Law Number 11 of 2012 concerning the Juvenile Criminal Justice System (UU SPPA). Recording a criminal history becomes important after contacting existing regulations, because they will be in their lives in the future, when they are adults. The formulation of the problem in this study is whether the recording of criminal history against children in conflict with the law is in accordance with UU SPPA, and what are the legal consequences of recording criminal histories against children who are in trouble with the law. The research used in this journal is normative research through a statutory approach by looking at and using laws relating to one another. Whereas the method in this research uses library research data collection. In the data analysis method to obtain appropriate and directed research, this research uses descriptive analysis. From the results of the study, it was seen that the recording of criminal history against children who had problems with the law was in accordance with UU SPPA. By looking at the concept of child protection law and the Beijing Rules, the positive impact of the law makes it easier for the police to deal with crimes against a criminal history record against someone, the negative impact can prevent children in conflict with the law from applying for jobs, registering for schools, registering to become members of the Police, TNI, Civil Servants, Public Officials and so on.</em></p> Andrew Ardiyanto Dachlan Setya Okta Wijaya Copyright (c) 2022 Perspektif http://creativecommons.org/licenses/by-sa/4.0 2022-09-05 2022-09-05 27 3 157 167 10.30742/perspektif.v27i3.835 PENYELENGGARAAN JAMINAN SOSIAL KECELAKAAN KERJA BAGI PEGAWAI NEGERI SIPIL SESUAI UNDANG-UNDANG NOMOR 5 TAHUN 2014 TENTANG APARATUR SIPIL NEGARA https://jurnal-perspektif.org/index.php/perspektif/article/view/838 <p>Dalam hal ketenagakerjaan, pemerintah sangat memperhatikan perlindungan tenaga kerja dan keselamatan kerja. Tentu saja, tujuan pemerintah dalam hal ini adalah untuk melindungi dan memperhatikan keselamatan kerja dari pekerja secara umum. Dalam Pasal 27 ayat (2) Undang-Undang Dasar Negara Tahun 1945 menyatakan bahwa setiap warga negara berhak atas pekerjaan dan kehidupan yang layak. Sesuai dengan keadaan dan kemampuan keuangan negara Indonesia, dan seperti negara-negara berkembang lainnya, Indonesia juga memiliki program jaminan sosial. Undang-Undang Nomor 40 Tahun 2004 tentang Sistem Jaminan Sosial dan dijelaskan pada Pasal 13 ayat (1) bahwa pemberi kerja secara bertahap wajib mendaftarkan dirinya dan pekerjanya sebagai peserta kepada Badan Penyelenggara Jaminan Sosial, sesuai dengan program jaminan sosial yang diikuti. Dalam hal ini sistem jaminan sosial ini diimplementasikan oleh pemerintah melalui BPJS yang diatur dalam UU BPJS, maka dari itu seharusnya PNS dalam hal ini tunduk dengan UU BPJS, namun pada faktanya PNS masih menggunakan TASPEN.</p><p><em>In terms of employment, the government is very concerned about labor protection and work safety. Of course, the government’s aim in this regard is to protect and pay attention to the safety of work and vulnerable workers in general. Article 27 Paragraph (2) of the 1945 Constitution of the Republic of Indonesia states that every citizen has the right to work and a decent life. In accordance with the state and financial capabilities of the Indonesian state, and like other developing countries, Indonesia also develops a social security program. Law 40 of 2004 concerning the Social Security System and it is explained in article 13 paragraph (1) that employers must gradually register themselves and their workers as participants with the Social Security Administering Agency, in accordance with the social security program being followed. In this case the social security system is implemented by the government through BPJS which is regulated in the BPJS Law, therefore civil servants in this case should comply with the BPJS Law, but in fact civil servants still use TASPEN.</em></p> Elma Rachma Maulina Nynda Fatmawati Octarina Copyright (c) 2022 Perspektif 2022-09-05 2022-09-05 27 3 168 179 10.30742/perspektif.v27i3.838 IMPLEMENTASI HAPUSNYA HAK ATAS TANAH YANG DIBEBANI HAK TANGGUNGAN BERDASARKAN PUTUSAN PENGADILAN https://jurnal-perspektif.org/index.php/perspektif/article/view/837 <p>Pembatalan atas Hak Atas Tanah yang dibebani dengan Hak Tanggungan yang diputus dengan Putusan Pengadilan Negeri berkekuatan hukum tetap menimbulkan akibat hukum terhadap hak kreditor pemegang hak tanggungan. Pembatalan obyek jaminan ini juga berdampak pada kreditor. Oleh sebab itu, penelitian ini meneliti mengenai kedudukan Sertipikat Hak Tanggungan hak atas tanah yang dijaminkan setelah adanya putusan pengadilan yang membatalkan alas hak atas tanah tersebut serta mengkaji perlindungan hukum terhadap kreditor pemegang hak tanggungan atas hak atas tanah yang alas haknya dinyatakan batal tersebut. Metode penelitian yang digunakan merupakan metode penelitian normatif dengan pendekatan peraturan perundang-undangan, konseptual, dan kasus. Hasil dari penelitian menunjukkan bahwa dalam hal alas hak atas tanah yang telah dibebani Hak Tanggungan dibatalkan dengan putusan pengadilan yang berkekuatan hukum tetap, maka dapat mengakibatkan batal dan hapusnya Sertipikat Hak Tanggungan tersebut. Di samping itu, dapat juga dilakukan pengikatan jaminan tambahan berupa jaminan perorangan (Borgtoc Hak Tanggungan) sedangkan untuk perlindungan represif bilamana terjadi kredit bermasalah dapat dilakukan melalui restrukturisasi kredit yang apabila tidak berhasil pun dapat dilanjutkan dengan penyelesaian kredit dengan cara melakukan gugatan ke pengadilan atas dasar wanprestasi dan juga dapat dilakukan oleh bank dengan melakukan hapus buku.</p><p><em>The cancellation of Land Rights are encumbered with Mortgage Rights which are decided by a District Court Decision with legal force will still result in legal consequences for the rights of creditors holding mortgage rights. The cancellation of the object of this guarantee also has an impact on creditors. Therefore, this study examines the position of the Mortgage Certificate of land rights that are guaranteed after a court decision cancels the basis of the land rights and examines the legal protection of creditors holding mortgage rights on land whose rights are declared null and void. The research method used is a normative research method with a statutory, conceptual, and case approach. The results of the study indicate that in the event that the base of land rights that have been encumbered with Mortgage Rights is canceled by a court decision with permanent legal force, it can result in the cancellation and cancellation of the Mortgage Certificate. In addition, it can also be done binding additional guarantees in the form of individual guarantees (Borgtoc Hak Mortgage) while for repressive protection in the event of non-performing loans can be done through credit restructuring which if not successful can be continued with credit settlement by filing a lawsuit to the court on the basis of default and Banks can also do this by write-off.</em></p> Hero Satrio Wicaksono Yeni Yuliani Muhammad Andhika Rivaldy Copyright (c) 2022 Perspektif 2022-09-06 2022-09-06 27 3 180 190 10.30742/perspektif.v27i3.837 ANALISIS YURIDIS EKSEKUSI JAMINAN KREDITUR LELANG HAK TANGGUNGAN TERHADAP OBJEK BERPENGHUNI https://jurnal-perspektif.org/index.php/perspektif/article/view/839 <div class="WordSection1"><p>Pembayaran hutang kreditur dilaksanakan dengan objek jaminan hak tanggungan yang dilakukan berdasarkan pelelangan umum. Pelelangan merupakan perbuatan hukum yang memaksa dan berperan penting untuk penyelesaian permasalahan perdata dapat dilaksanakan di Pengadilan Negeri dan KPKNL. Dalam pelaksanaannya kedudukan dalam mengeksekusi jaminan kredit yang tidak melakukan prestasi dapat dilaksanakan melalui kantor lelang dilakukan secara terbuka akan sangat menguntungkan. Namun problematika terhadap kegiatan lelang seringkali rumit, dikarenakan objek pelelangan adalah jaminan terhadap kredit yang tetap tidak dalam pemenuhan prestasi. Hal itu dikarenakan pemenang lelang objek dengan hak jaminan terhadap suatu kredit yang tidak terpenuhi prestasinya diambilalihkan tetapi dalam kenyataannya objek lelangnya berpenghuni. Sepanjang terdapat itikad baik dari semula oleh pembeli dan persyaratan pembeliannya sesuai dengan peraturan perundang-undangan, hukum akan melindungi hak dari pembeli lelang dan pemenang yang mendapatkan objek lelang eksekusi dengan hak tanggungan berpatokan pada grosse atau akta kutipan risalah lelang.</p><p><em>Payment of creditors’ debts is carried out with the object of guarantee of mortgages which is carried out through public auctions. The auction is a legal act that compels and its very important role in resolving civil problems can be carried out by the District Court and the KPKNL. In practice, the position of executing credit guarantees that do not perform well can be implemented through the auction office carried out openly will be very profitable. However, the problem with auction activities is often complicated, because the object being auctioned is a guarantee for credit which is still not fulfilling the achievement. This is because the winner of the auction of the object with collateral rights for a credit whose achievements are not fulfilled is taken over but in reality the object of the auction is inhabited. As long as there is good faith from the beginning by the buyer and the purchase requirements are in accordance with the laws and regulations, the law will protect the rights of the auction buyer and the winner / who gets the object of the execution auction with the mortgage based on the grosse or the deed of quotation of the minutes of the auction.</em></p></div> Firda Ramadhanty Iswara Rusdianto Sesung Copyright (c) 2022 Perspektif 2022-09-06 2022-09-06 27 3 191 202 10.30742/perspektif.v27i3.839 PROBLEMA HUKUM PENERBITAN SERTIFIKAT HAK KEKAYAAN TANPA OBJEK (STUDI PUTUSAN HAKIM 451.K/TUN/2019) https://jurnal-perspektif.org/index.php/perspektif/article/view/840 <p>Problematika hukum dalam pertimbangan hakim untuk memutus perkara Sertipikat Hak Milik diterbitkan tanpa objek yang membatalkan Putusan PTUN Makassar Nomor 49/G/2018/PTUN.Mks. merupakan kelemahan sistem peradilan kita, khususnya Peradilan Tata Usaha Negara yang tidak mengkaji objek sengketa. Hakim memutuskan sengketa hanya berdasarkan bukti administratif yang ada, mengingat lembaga ini telah memberikan kepercayaan penuh kepada badan pertanahan nasional sebagai lembaga yang berwenang menerbitkan sertipikat. Sehingga terkait objek sengketa, hakim hanya dapat memutus berdasarkan keterangan dari Badan Pertanahan Nasional. Bahwa pertimbangan hakim dalam memutus perkara SHM yang diterbitkan tanpa obyek yang membatalkan Putusan PTUN Makassar Nomor 20/B/2019/PTTUN.Mks, berdasarkan pengajuan memori banding sebagai dalam Putusan PTUN Makassar Nomor 49/G/2018/PTUN.Mks, tanggal 29 November 2018, Hakim PTUN Makassar telah menerima kasasi karena terbukti pemohon banding pertama telah habis masa berlakunya atau kadaluarsa.</p><p><em>Legal problems in the judge’s consideration to decide cases of certificates of property rights issued without an object that invalidates the Makassar Administrative Court Decision number 49/G/2018/PTUN.Mks. is a weakness of our judicial system, especially the state administrative court which does not examine the object of dispute. Judges decide disputes only based on existing administrative evidence, considering that this institution has given full trust to the national land agency as the institution authorized to issue certificates. So that regarding the object of the dispute, the judge can only decide based on information from the National Land Agency. That the judge’s consideration in deciding the case for certificates of property rights issued without an object invalidating the Makassar Administrative Court Decision Number 20/B/2019/PTTUN.Mks, based on the filing of a memorandum of appeal as stated in the Makassar Administrative Court Decision Number 49/G/2018/PTUN MKS, dated 29 November 2018, the Makassar Administrative Court Judge has accepted the cassation because it was proven that the first appeal applicant had expired or expired, then the plaintiff filed a cassation, because he felt that the cassation court had lost.</em></p> Lorensia Resda Gestora Dwi Tatak Subagiyo Hari Wibisono Copyright (c) 2022 Perspektif 2022-09-06 2022-09-06 27 3 203 223 10.30742/perspektif.v27i3.840