Suchergebnisse

One of the potential sources of tax revenues that should be explored in accordance with the current economic situation and the development of the nation's development is the type of tax on land and building use permit in after abbreviated as BPHTB. In managing the Tax on land and building permit, the eligible party is the central government, but the acceptance of tax on land and building permit is largely as an income for the region. Depositing tax on land and building permit is the obligation of the taxpayer, but in fact many tax payers deposit the payment to notary /the official certifier of title deeds whereas in the authority of notary which is regulated in the amendment of law on notary, there is no one article that determines notary obligation for paying care work tax on land and building permit. The problems of this study are how the role of Notary / the official certifier of title deeds in the tax payments on land is and building use permit and how the responsibility Notary / the official certifier of title deeds in relation to the payment of on land is and building use permit's sale and purchase. The empirical juridical legal research method is applied in this study. This study belongs to descriptive analysis by analyzing primary data and applying interview techniques for the primary data and literature review technique for the secondary data. The techniques of qualitative method are examining, analyzing, interpreting and drawing conclusion from literature review. The result of the study shows that for notary who receives the deposit payment of tax on land and building permit shall be an action undertaken to assist and facilitate the transaction process and notary public as a public officer deemed to have a better understanding of the tax payment procedure should properly assist in the execution of the tax payment but it is not entitled to charge fees for the deposit because it is not a notary's task which only acts on the basis of her/himself. Salah satu sumber potensi prolehan pajak yang perlu digali sesuai situasi dan kondisi perekonomian serta perkembangan pembangunan bangsa sekarang ini adalah jenis Pajak Bea Perolehan Hak Atas Tanah dan Bangunan selanjutnya disingkat BPHTB. Dalam mengelola BPHTB yang berhak adalah pemerintah pusat, namun penerimaan BPHTB sebagian besar merupakan pemasukan bagi daerah. Penyetoran BPHTB merupakan kewajiban wajib pajak, namun pada kenyataanya banyak wajib pajak yang menitipkan pembayarannya kepada Notaris/PPAT padahal dalam kewenangan Notari yang diatur dalam UUJN tidak ada satupun pasal yang menentukan kewajiban Notaris untuk pekerjaan penitipan pembayaran BPHTB.Permasalahan yang dapat diangkat dalam penelitian ini adalah Bagaimana kewenangan Notaris/PPAT dalam penitipan pembayaran pajak BPHTB dan bagaimana tanggung jawab Notaris/PPAT dalam kaitannya dengan pembayaran BPHTB atas jual beli tanah dan bangunan.Penelitian ini menggunakan metode penelitian hukum yuridis empiris. Sifat penelitian deskriptif analisis dengan teknik pengumpulan data primer dengan teknik wawancara dan teknik pengumpulan data sekunder dengan cara telaah kepustakaan. Teknik analisis data dengan metode kualitatif yaitu dianalisis dengan cara mempelajari, menganalisis, menafsirkan dan menarik kesimpulan dari studi kepustakaan dan fenomena yang ada di lapangan kemudian ditarik kesimpulan Hasil peneilitian ini menunjukan bahwa Notaris yang menerima penitipan atas pembayaran BPHTB merupakan suatu tindakan yang dilakukan untuk membantu dan memperlancar proses transaksi dan Notaris sebagai pejabat umum yang dianggap lebih memahami prosedur pembayaran pajak tersebut maka sudah sepantasnya membantu dalam melaksanakan pembayaran pajak namun tidak berhak untuk memungut biaya atas penitipa tersebut karena hal itu bukan menjadi pekerjaan Notaris hanya saja bertindak atas dasar diri pribadi. ; Salah satu sumber potensi prolehan pajak yang perlu digali sesuai situasi dan kondisi perekonomian serta perkembangan pembangunan bangsa sekarang ini adalah jenis Pajak Bea Perolehan Hak Atas Tanah dan Bangunan selanjutnya disingkat BPHTB. Dalam mengelola BPHTB yang berhak adalah pemerintah pusat, namun penerimaan BPHTB sebagian besar merupakan pemasukan bagi daerah. Penyetoran BPHTB merupakan kewajiban wajib pajak, namun pada kenyataanya banyak wajib pajak yang menitipkan pembayarannya kepada Notaris/PPAT padahal dalam kewenangan Notari yang diatur dalam UUJN tidak ada satupun pasal yang menentukan kewajiban Notaris untuk pekerjaan penitipan pembayaran BPHTB.Permasalahan yang dapat diangkat dalam penelitian ini adalah Bagaimana kewenangan Notaris/PPAT dalam penitipan pembayaran pajak BPHTB dan bagaimana tanggung jawab Notaris/PPAT dalam kaitannya dengan pembayaran BPHTB atas jual beli tanah dan bangunan.Penelitian ini menggunakan metode penelitian hukum yuridis empiris. Sifat penelitian deskriptif analisis dengan teknik pengumpulan data primer dengan teknik wawancara dan teknik pengumpulan data sekunder dengan cara telaah kepustakaan. Teknik analisis data dengan metode kualitatif yaitu dianalisis dengan cara mempelajari, menganalisis, menafsirkan dan menarik kesimpulan dari studi kepustakaan dan fenomena yang ada di lapangan kemudian ditarik kesimpulan Hasil peneilitian ini menunjukan bahwa Notaris yang menerima penitipan atas pembayaran BPHTB merupakan suatu tindakan yang dilakukan untuk membantu dan memperlancar proses transaksi dan Notaris sebagai pejabat umum yang dianggap lebih memahami prosedur pembayaran pajak tersebut maka sudah sepantasnya membantu dalam melaksanakan pembayaran pajak namun tidak berhak untuk memungut biaya atas penitipa tersebut karena hal itu bukan menjadi pekerjaan Notaris hanya saja bertindak atas dasar diri pribadi

Referring to Article 185 paragraph (7) of the Criminal Procedure Code which in essence explains that "the testimony of witnesses who are not sworn eventhough in accordance withone another, does not constitute evidence, but if the statements are in accordance with statements from sworn witnesses, it can be used as additional tools other valid proof. This raises problems in the level of practice when the childis confronted as a victim of an immoral crime, usually there are no witnesses who see and hear the criminal events committed by the perpetrator sofcrime. Instead, there is only child (not yet capable of law) as a witness who experienced the crime. However, the child's information is only used as a guide or only used to streng then the belief of the Judge because the information given by the child is considered not to meet the requirements as a witness information according to the Criminal Procedure Code. In this regard, we can see and analyze the judges' judgmentrelated to the power of proof of children witness from victims within immoral criminalaction in the jurisdiction of West Pasaman District Court. The formulation of the problem in this study is How is the power of witness information by victim's child in the case of immoral crime in the jurisdiction of the West Pasaman District Court ?. This research is a normative juridical research through case approach, law approach and conceptual approach. This research is descriptive. The results showed that The power of proof of witness information by victim'schild in immoral acts has diverse legal force. First, it is based on whether a Victim's Child can be sworn in court, so that the information by victim's childis recognized to have the same legal force as the witness's statement in the event that the victim's child can be sworn in providing information. Second, the information by the victim'schild Streng thens the judge's conviction or atleast provides guide for the judge to support the evidence of alleged criminal acts of immorality. Third, the judge did not judge the information by the victim's child to have the power of proof be cause it was considered to be incompatible and independent.

The enactment of Law No. 2 of 2011 on the amendment of Act No. 2 of 2008 on Political Parties, be a significant development in the use of financial aid a political party in Indonesia. The most interesting change is required political parties to use the financial assistance of political parties from the state budget / prioritize the budget for political education activities, so that the authors raised concerns about the use of financial aid How political parties after the release of Act No. 2 of 2011 on the amendment of Act No. 2 of 2008 on political parties. weaknesses in the use of financial aid arrangements of political parties after the release of Act No. 2 of 2011 on the amendment of Act No. 2 of 2008 on political parties. What efforts do political parties to use the financial assistance of political parties. The method used in this study is that normative legal research done by examining library materials or secondary data. The results of this study it can be concluded that the implementation of the use of financial assistance to political parties conducted political education budget provision of financial assistance from the political party National / regional budget is at least 60% of the financial aid that has been received by the political parties. Constraints of political parties in the use of financial aid a political party is giving 40% usage limit financial assistance of political parties from the state budget / Budget. Keywords: financial assistance, political party, political party financing, the use of budget / Budgets

This study examined the relationship between mastery goals, including task-based and self-based competence, and positive emotions, engagement, relationship, meaning, and accomplishment (PERMA), which may affect life satisfaction. Mastery goals, PERMA, and life satisfaction were examined using a relationship study model. The current study involved 260 English education programs, with 81 (31.2%) male students and 179 (68.8%) female students. AMOS 18 was used to conduct a confirmatory factor analysis (CFA). The results of the current study demonstrate that task-based competence influences life satisfaction. In contrast, self-based competence was found not to affect life satisfaction. Analysis of SEM revealed significant influences of task-based competence on PERMA and no significant relationships between self-based competence and PERMA. PERMA partially mediates the influence of task-related competence on life satisfaction. The indirect effects of self-based competence on life satisfaction were observed through PERMA as a complete mediator. The novelty of the current research lies in its focus on mastery goals, the target population of college students, and the mediating role of PERMA. These contributions are critical, as teachers or instructors are responsible for developing student well-being and life satisfaction. Doi: 10.28991/ESJ-2023-SIED2-018 Full Text: PDF