Rechtsidee
Vol 10 No 2 (2022): December
Notarial Law

Triadism Perspective on Payment of Debt Taxes in Complete Systematic Hold Registration Program: What and How?

View Article
  • Nur Amalina Putri Adytia*,
  • Tunggul Anshari SN,
  • Arini Jauharoh
Nur Amalina Putri Adytia
Magister Kenotariatan, Universitas Brawijaya, Indonesia *
Tunggul Anshari SN
Fakultas Hukum, Universitas Brawijaya, Indonesia
Arini Jauharoh
Fakultas Hukum, Universitas Brawijaya, Indonesia

(*) Corresponding Author
DOI: https://doi.org/10.21070/jihr.v11i0.789


Picture in here are illustration from public domain image or provided by the author, as part of their works
Published December 12, 2022
Keywords
  • Gustav Radbruch,
  • The Complete Systematic Land Registration Program (PTSL),
  • Triadism
How to Cite
Adytia, N. A. P., Anshari SN, T., & Jauharoh, A. (2022). Triadism Perspective on Payment of Debt Taxes in Complete Systematic Hold Registration Program: What and How?. Rechtsidee, 10(2), 10.21070/jihr.v11i0.789. https://doi.org/10.21070/jihr.v11i0.789

Copyright (c) 2022 Nur Amalina Putri Adytia, Tunggul Anshari SN, Arini Jauharoh (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

 
Crossref
Scopus
Google Scholar
Europe PMC

Abstract

The Complete Systematic Land Registration Program (PTSL) actually has an orientation to provide guarantees of legal certainty. However, the formulation of rules in Ministerial Regulation No. 6/2018 regarding PTSL provides space for not fulfilling three values that must be met by law. This study aims to analyze PTSL Regulations in the perspective of Gustav Radbruch's triadism. This research is a juridical-normative research by prioritizing conceptual and statutory approaches. The results of the study confirmed that from the aspects of fairness, benefit, and legal certainty, the regulation of the payment of taxes payable for the transfer of rights to certified land from the PTSL program as stated in the PTSL Ministerial Regulation has the potential to prevent the three basic legal values from being realized. The non-realization of the three basic legal values above in the formulation of arrangements for payment of taxes payable for the transfer of land rights certified from the PTSL program has the potential to cause injustice in society while minimizing the beneficial aspects of the PTSL program as well as creating legal uncertainty in society regarding the implementation of the PTSL program which has the potential to harm human rights. community as PTSL participants. Revisions to the PTSL Ministerial Regulation, specifically Article 33 paragraph (1) of the PTSL Ministerial Regulation in conjunction with Article 40 paragraph (1) of the PTSL Ministerial Regulation actually aim to fulfill the three basic legal values put forward by Gustav Radbruch, for ensuring justice, expediency, and legal certainty.

View Article

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

  1. D. Ekawati, D. K. Wardhani, D. E. Prastiwi, S. Prayitno, and A. Purwanto, “Prosedur Peralihan Kepemilikan Hak Atas Tanah di Indonesia,” JAMAIKA J. Abdi Masy. Progr. Stud. Tek. Inform. Univ. Pamulang, vol. 2, no. 1, pp. 90–101, 2020.
  2. U. Santoso, Pendaftaran dan Peralihan Hak atas Tanah. Jakarta: Prenada Media Group, 2009.
  3. S. Esdarwati, “Pentingnya Kepastian Hukum Dalam Pendaftaran Tanah Sistematik Lengkap (Ptsl) Untuk Masyarakat,” J-PeHI J. Penelit. Huk. Indones., vol. 2, no. 1, p. 42, 2021.
  4. N. Rahmawati, “Pendaftaran Tanah Berbasis Desa Lengkap,” Tunas Agrar., vol. 5, no. 2, pp. 127–141, 2022, doi: 10.31292/jta.v5i2.177.
  5. M. Y. L. D. R. Lubis, Hukum Pendaftaran Tanah. Bandung: Mandar Maju, 2008.
  6. A. N. Fuad and D. Erowati, “Pengawasan Ombudsman Republik Indonesia Perwakilan Jawa Tengah Terhadap Maladministrasi Pungutan Liar Program Nasional Agraria di Kabupaten Kudus Tahun 2017,” J. Penelit., vol. 13, no. 1, p. 173, 2019, doi: 10.21043/jp.v13i1.5404.
  7. M. Nurahmani, Aditya Robi Rismansyah, “Analisis Pengaturan Kebijakan Pendaftaran Tanah Sistematis Lengkap Sebagai Upaya Percepatan Reforma Agraria,” Padjadjaran Law Rev., vol. 8, no. 1, pp. 1–19, 2020.
  8. N. L. Juliani, G. Ngurah, and D. Laksana, “Fungsi Pelaksanaan Pendaftaran Tanah Sistematis Lengkap (Ptsl) Di Kabupaten Tabanan Dalam Rencana Tata Ruang Terhadap Masyarakat,” J. Kertha Negara, vol. 9, no. 1, p. 12, 2021.
  9. S. Nurhayati, O. Medaline, and A. K. Sari, “Implemen tasi Pendaftaran Tanah Sistematis Lengkap (PTSL) Sebagai Kesejahteraan Masyarakat,” in Seminar of Social Sciences Engineering & Humaniora, 2022, p. 567.
  10. C. H. Eka N.A.M. Sihombing, Penelitian Hukum, 1st ed. Malang: Setara Press, 2022.
  11. G. Radbruch, “Law’s Image of the Human,” Oxf. J. Leg. Stud., vol. 40, no. 4, pp. 667–681, Dec. 2020, doi: 10.1093/ojls/gqaa026.
  12. D. O. S. A’an Efendi, Ilmu Hukum, 1st ed. Jakarta: Prenadamedia Group, 2021.
  13. I. M. G. W. Murti, “Melihat Berbagai Sistem Hukum di Dunia Dalam Kajian Pengantar Ilmu Hukum,” e-Journal Komunitas Yust. Univ. Pendidik. Ganesha, vol. 4, no. 3, p. 960, 2021.
  14. Holijah, Studi Pengantar Ilmu Hukum. Jakarta: Prenadamedia Group, 2021.
  15. J. Vega, “Legal Philosophy as Practical Philosophy,” Revus, no. 34, pp. 57–68, Jun. 2018, doi: 10.4000/revus.3859.
  16. S. H. Tan, “Radbruch’s Formula Revisited: The Lex Injusta Non Est Lex Maxim in Constitutional Democracies,” Can. J. Law Jurisprud., vol. 34, no. 2, pp. 461–491, Aug. 2021, doi: 10.1017/cjlj.2021.12.
  17. D. Kurniawan, “Pendekatan Restorative justice Melalui Mediasi Penal dalam Menangani Tindak Pidana Penganiayaan,” Idea Huk., vol. 8, no. 1, p. 4, 2022.
  18. G. Radbruch, “Statutory Lawlessness and Supra-Statutory Law (1946),” Oxf. J. Leg. Stud., vol. 26, no. 1, pp. 1–11, Jan. 2006, doi: 10.1093/ojls/gqi041.
  19. S. Shidarta, “Bernard Arief Sidharta: Dari Pengembanan Hukum Teoretis ke Pembentukan Ilmu Hukum Nasional Indonesia,” Undang J. Huk., vol. 3, no. 2, pp. 441–476, Dec. 2020, doi: 10.22437/ujh.3.2.441-476.
  20. S. Al-Fatih, “Penerapan Threshold Dalam Pemilu Menurut Perspektif Gustav Radbruch Dan Hans Kelsen,” Audit. Comp. Law J., vol. 1, no. 2, pp. 80–82, 2020.
  21. Z. Liao, “The validity of exemption clauses in contract law: Cases, rules, legislation intervention and implications,” SISU Law Rev., vol. 1, no. 1, p. 2, 2021.
  22. Z. A. Muabezi, “Negara Berdasarkan Hukum (Rechtsstaats) Bukan Kekuasaan (Machtsstaat),” J. Huk. dan Peradil., vol. 6, no. 3, p. 421, 2017, doi: 10.25216/jhp.6.3.2017.421-446.
  23. H. Cairns, Legal Philosophy from Plato to Hegel. Maryland: Johns Hopkins University Press, 2019.
  24. F. P. Disantara, B. D. Anggono, and A. Efendi, “Mendudukkan Norma Etika: Perspektif Teori Keadilan Bermartabat terhadap Relasi Etika dan Hukum,” Rechtsidee, vol. 10, no. 2, pp. 1–13, 2022, doi: 10.21070/jihr.v10i0.773.
  25. M. Y. Said and Y. Nurhayati, “a Review on Rawls Theory of Justice,” Int. J. Law, Environ. Nat. Resour., vol. 1, no. 1, pp. 29–36, 2021, doi: 10.51749/injurlens.v1i1.7.
  26. B. A. Garner and H. C. Black, Black’s Law Dictionary, 11th ed. Minnesotta: West Publishing Co, St. Paull, 2019.
  27. F. Fuad, “Socio Legal Research Dalam Ilmu Hukum,” Widya Pranata Huk. J. Kaji. dan Penelit. Huk., vol. 2, no. 2, pp. 32–47, 2020, doi: 10.37631/widyapranata.v2i2.261.
  28. P. Tarantino, Philosophy, Obligation and the Law: Bentham’s Ontology of Law, 1st ed. New York: Routledge, 2018.
  29. J. Gray, “Two faces of On Liberty: Liberal institutions are becoming more censorial. Is the philosopher John Stuart Mill to blame?,” Sage Publ., vol. 49, no. 4, pp. 66–69, 2020.
  30. S. Mertokusumo, Mengenal Hukum (Suatu Pengantar). Yogyakarta: Liberty, 2002.
  31. A. Hidayat and Z. Arifin, “Politik Hukum Legislasi Sebagai Socio-Equilibrium Di Indonesia,” J. Ius Const., vol. 4, no. 2, pp. 147–159, 2019, doi: 10.26623/jic.v4i2.1654.
  32. K. F. Sulaiman, “Polemik Fungsi Sosial Tanah dan Hak Menguasai Negara Pasca UU Nomor 12 Tahun 2012 dan Putusan Mahkamah Konstitusi Nomor 50/PUU-X/2012,” J. Konstitusi, vol. 18, no. 1, p. 091, 2021, doi: 10.31078/jk1815.
  33. M. Morley, “Defeating the Executive Nondelegation Doctrine,” Florida, 902, 2019. [Online]. Available: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3292007.
  34. N. A. Susanto, “Dimensi Aksiologis Dari Putusan Kasus ‘ST’ Kajian Putusan Peninjauan Kembali Nomor 97 PK/Pid.Sus/2012,” Yudisial, vol. 7, no. 97, pp. 213–235, 2014.
  35. A. T. D. Jayasa Putra Rajagukguk, Azmiati Zuliah, “Akibat Hukum Jual Beli Atas Tanah Dengan Sertifikat Hak Milik Dalam Akta Di Bawah Tangan,” Dharmawangsa, vol. 15, no. 2, p. 201, 2021.
  36. Y. Hetharie, “Perjanjian Nominee sebagai Sarana Penguasaan Hak Milik atas Tanah oleh Warga Negara Asing (WNA) Menurut Kitab Undang-Undang Hukum Perdata,” Sasi, vol. 25, no. 1, p. 29, 2019.
  37. D. F. . . M. Addi Fauzani, Fandi Nur Rohman, “Pemberlakuan Peraturan Dasar Sebagai Wadah Haluan Negara (Gagasan Redesain Garis-Garis Besar Haluan Negara (GBHN) Prespektif Sistem Peraturan Perundang-Undangan Di Indonesia),” Penegakan Huk. dan Keadilan, vol. 2, no. 1, p. 58, 2021.
  38. A. Redi, Hukum Pembentukan Peraturan Perundang-Undangan, 1st ed. Jakarta: Sinar Grafika, 2018.
  39. A. Martira and H. Nursadi, “Hubungan Keuangan Pemerintah Pusat Dan Daerah Dalam Penyelenggaraan Jaminan Kesehatan Nasional,” J. Huk. Pembang., vol. 50, no. 1, p. 177, 2020, doi: 10.21143/jhp.vol50.no1.2490.
  40. R. Satria, “Penerapan Metode Regulatory Impact Assessment (Ria) Dalam Penyusunan Regulasi Daerah,” Masalah-Masalah Hukum, vol. 44, no. 2. p. 178, 2015, doi: 10.14710/mmh.44.2.2015.178-189.