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"Pajak Pertambahan Nilai di Indonesia menggunakan sistem kredit pajak dengan sarana Faktur Pajak. Faktur Pajak adalah bukti pungutan pajak karena penyerahan barang kena pajak atau jasa kena pajak. Kewajiban membuat Faktur Pajak merupakan salah satu mata rantai rangkaian kewajiban dalam Pajak Pertambahan Nilai. Pajak yang dibayarkan oleh pembeli tersebut, menggunakan Faktur Pajak sebagai dasar untuk mengkreditkan pajaknya sebagai Pajak Masukan. Faktur Pajak yang dibuat harus memenuhi syarat formal dan material. Faktur Pajak yang tidak memenuhi syarat tersebut akan menjadi Faktur Pajak yang cacat dan tidak dapat dikreditkan. Pajak Pertambahan Nilai merupakan pajak tidak langsung yang menempatkan tanggung jawab berada di tangan penjual. Dalam kasus Putusan Mahkamah Agung Nomor 426/B/PK/PJK/2010, majelis hakim memutuskan bahwa PT. Naga Mulia Putra Perkasa sebagai pembeli diwajibkan untuk membayar pajak serta denda atas Pajak Masukan yang terindikasi fiktif. Apakah Faktur Pajak yang terindikasi fiktif tersebut dapat dikreditkan dan apakah pembeli tersebut bertanggungjawab atas hal tersebut. Penelitian ini adalah penelitian yuridis normatif dengan tipologi eksplanatoris. Hasil penelitian ini menunjukkan bahwa Pajak Masukan yang dikreditkan tersebut oleh pembeli adalah Faktur Pajak yang sah karena memenuhi ketentuan formal dan material dalam Faktur Pajak serta pembeli tersebut tidak dapat dimintakan pertanggungjawabannya. Pembeli disarankan untuk menyimpan Faktur Pajak yang asli, bukti pembayaran yang lengkap serta dokumen pendukung terhadap transaksi yang dilakukan dengan penjual serta majelis hakim harusnya memeriksa penjual terlebih dahulu dan memberikan sanksi serta hukuman yang tegas terhadap penjual yang terbukti menerbitkan Faktur Pajak tidak sah atau fiktif.

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Indonesian value added tax uses tax credit system with tax invoice. Tax invoice is a proof of the tax levy for the delivery of taxable goods or taxable services. Obligation to make tax invoice is a circle link in a series of value added tax liability. Taxes paid by the buyer, use as the basis for tax invoices as input tax credit. Tax invoice must meet the formal and material requirements. Tax invoices that do not qualify will be defective and can not be credited. Value added tax is an indirect tax which places responsibility in the hands of the seller. In the case of the Supreme Court Decicison Number 426/B/PK/PJK/2010, the judges ruled that PT. Naga Mulia Putra Perkasa as buyers are required to pay taxes and penalties on the tax due fictitious input tax invoices. Is Tax Invoice which indicated fictitious can be credited and whether the buyer is responsible. This study is using normative study with explanatory typology. Results of this research indicate that the creditable input tax by the purchaser is a legitimate tax invoices because the formal and material requirements is fulfilled and the buyer can not held accountable for it. Buyers are advised to keep the original tax invoices, reciepts and supporting documents to complete transactions with the seller and the seller’s judged should be checked in advance and provide strict sanctions and penalties against sellers who proved invaled tax invoices issued or fictitious."

"Permasalahan dalam skripsi ini ialah bagaimana permasalahan terkait barang bawaan penumpang baik itu bagasi kabin dan bagasi tercatat yang dialami oleh konsumen pengguna jasa angkutan udara di Indonesia, apakah maskapai penerbangan Qatar Airways dapat memberikan tanggung jawab atas hilangnya bagasi kabin milik Leo Mualdy Christoffel, serta bagaimana pelaksanaan tanggung jawab dari pihak maskapai penerbangan Qatar Airways dalam kasus Qatar Airways v Leo Mualdy Christoffel. Bentuk penulisan yang dilakukan dalam penelitian ini ialah penelitian yuridis normatif dengan cara menganalisis bahan pustaka atau dokumen siap pakai. Hasil penelitian menjelaskan bahwa permasalahan yang kerap terjadi terkait dengan barang bawaan penumpang maskapai penerbangan ialah terjadinya kehilangan terhadap barang bawaan penumpang baik bagasi tercatat maupun bagasi kabin. Maskapai penerbangan Qatar Airways dapat memberikan tanggung jawab terhadap kerugian yang dialami oleh konsumen karena tindakan yang dilakukan oleh Qatar Airways yang telah lalai dalam menerapkan pelayanan jasa serta standar mutu yang sangat merugikan konsumen. Qatar Airways sebagai pelaku usaha penerbangan harus bertanggung jawab untuk melakukan ganti rugi atas kerugian yang dialami oleh konsumen menurut Undang-Undang Perlindungan Konsumen dan Undang-Undang Penerbangan. Penulis memiliki beberapa saran terkait permasalahan dalam skripsi ini yaitu Kementerian Perhubungan harus menindak tegas segala bentuk pelanggaran karena hal tersebut merugikan konsumen penerbangan di Indonesia, perlunya perlindungan hukum terhadap penumpang pesawat udara sebagai konsumen yang merasa hak-hak nya dirugikan, serta maskapai Qatar Airways harus meningkatkan sistem keamanan dalam kabin pesawat dengan penyediaan alat pengamanan dalam kabin serta pihak maskapai harus menindak secara tegas oknum-oknum yang melakukan pencurian.

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The problem explained within this thesis is about the carriages carried by passengers of airline companies whether it 39 s listed baggage or cabin baggage experienced by indonesian users of international airline service, whether Qatar Airways capable of the liability caused by the loss of baggage belonging to Leo Mualdy Christoffel that was stored on the cabin, and how the liability is enforced. The Writing form for this thesis is normative juridical, by analyzing Literatures and ready documents. The research points out the problem that is often experienced with passenger 39 s baggage is the loss of carriages whether it 39 s listed or not cabin. Qatar Airways airline service may give responsibility for losses suffered by consumers due to the action taken by Qatar Airways which has been negligent in applying the standard of service and quality that is very detrimental to consumers. Qatar Airways as flight business operators should be responsible for conducting compensation for losses suffered by consumers under the Consumer Protection Law and the Law on Aviation. The author has suggestions related to problems in this thesis which is for the Ministry of Transportation must take stern action against any violation because it is detrimental to consumers low in Indonesia, the need for legal protection against air passengers as consumers feel the rights of its impaired, Qatar Airways must improve security systems within the aircraft cabin with the provision of security equipment in the cabin and the airline should minimize those who commit theft."

"Pemerintah melarang badan hukum, kecuali badan hukum tertentu yang dinyatakan oleh peraturan perundang-undangan, untuk memiliki tanah dengan status hak milik yang merupakan status hak tertinggi dalam kepemilikan tanah di Indonesia . Dalam transaksi yang terkait dengan pertanahan, tidak jarang dijumpai badan hukum yang mengupayakan agar dapat memperoleh tanah dengan status Hak Milik. Mekanisme yang biasa digunakan adalah dengan cara melakukan perjanjian nominee. Perjanjian nominee ini ada kalanya menimbulkan masalah dikemudian hari.Pada kasus yang dibahas, pihak Yayasan (Badan Hukum) bersengketa dengan individu yaitu karyawan yang namanya digunakan sebagai nominee atas pembelian tanah dan bangunan dengan pihak ketiga. Atas kasus ini Putusan Pengadilan Negeri berbeda dengan Putusan Pengadilan Tinggi.Putusan Mahkamah Agung akhirnya memenangkan Yayasan karena terdapatnya perjanjian nominee yang berkaitan/melatarbelakangi pembelian tanah dan bangunan tersebut.

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Laws prohibits government agencies, unless a specifis legal entity declared by legislation to own land with the status of property which is the highest in the ownership status of land rights in Indonesia, in transaction pertaining to land, not rare entity that seeks to aquire land with the status of property rights. The mechanism commonly used is by nominee agreements. This Agreement nominee sometimes cause problems later on.

In this cases discussed, the foundation (legal entity) dispute with the individual is an employee whose name is used as a nominee for the purchase of land and buildings to third parties. The decision of the Distrisct Court different from The High Court. The Foundation won in a Supreme Court decision, because there are relating in a nominee agreement of ownership of land and building."

"Dalam praktek hukum sehari-hari ditemui satu jenis surat kuasa dengan memakai klausul ?tidak dapat dicabut kembali? atau lebih dikenal dengan surat kuasa mutlak. Surat kuasa bentuk ini merupakan penyimpangan dari pasal 1813 Kitab Undang-undang Hukum Perdata (KUHPer). Dalam pasal ini diatur tentang cara pengakhiran pemberian kuasa.Hasil penelitian yang didasarkan pada kasus dimana pemegang saham yang juga Komisaris utama di PT.A.B.C memberikan kuasa kepada orang lain. Pemberian kuasa tersebut dinyatakan secara tegas bahwa surat kuasa tersebut tidak dapat dicabut, digugurkan dengan mengenyampingkan Pasal 1813 KUHPer. Yang terjadi kemudian pemberi kuasa mencabut kembali kuasanya secara sepihak melalui pencabutan kuasa yang dibuat dihadapan Notaris.Kesimpulan yang didapat dari hasil analisa adalah pencabutan kuasa secara sepihak dapat dibenarkan berdasarkan ketentuan Pasal 1338 KUHPer serta Yurisprudensi mengenai Pasal 1813 KUHPer yang bersifat mengatur dan tidak mengikat. Pasal 1802 KUHPer dapat pula dijadikan dasar untuk menarik kuasa manakala penerima kuasa tidak memberikan laporan atau mempertanggung jawabkan mengenai pelaksanaan kuasa-kuasa dimaksud.

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In the daily practice of laws, irrevocable power of attorney or better known as the absolute power of attorney is found. This type of Power of Attorney is used to waive article 1813 of the Civil Code Act which governs the aspects to terminate the Power of Attorney.

The case study is how a shareholder who is also a commissionaire in PT. A.B.C. used the irrevocable Power of Attorney where it was stated firmly the said Power of Attorney could not be revoked by waiving the article 1813 of the Civil Code Act. Afterward, the authorizer revoked the said Power of Attorney by the notarial deed.

The conclusion is the revocation of the Power of Attorney can be justified based on Article 1338 of the Civil Code Act and jurisprudence on the article 1813 of the Civil Code Act which regulate but unbind. Also article 1802 of the Civil Code Act provides the legal ground in a case the authorized of the Power of Attorney does not report or responsible for what it is stated in the Power of Attorney."

"ABSTRAKPengaturan dalam Undang-Undang Pokok Agraria mengharuskan jual beli hak atas tanah agar dilangsungkan secara terang dan tunai. Hal tersebut menyulitkan proses negosiasi awal di mana akta jual beli belum dapat dibuat namun kepastian hukum bagi para pihak sudah dibutuhkan guna menjamin terlaksananya perbuatan hukum yang mereka lakukan secara baik. Meskipun demikian, tidaklah berarti kepastian hukum dalam jual beli hak atas tanah tidak dapat diciptakan sejak awal proses. “Asas Kebebasan Berkontrak” yang dianut oleh hukum perjanjian dalam Kitab Undang-Undang Hukum Perdata memberikan kebebasan kepada masyarakat untuk membuat berbagai macam perjanjian dengan batasan-batasan tertentu yang ditentukan oleh undang-undang. Karenanya lahirlah perjanjian pengikatan jual beli di dalam masyarakat. Perjanjian pengikatan jual beli hak atas tanah pun menjadi hal yang lazim diadakan dalam tiap proses awal jual beli hak atas tanah. Lazimnya perjanjian pengikatan jual beli dilakukan di hadapan notaris dengan dituangkan ke dalam suatu akta otentik. Namun adakalanya perjanjian pengikatan jual beli tersebut hanya dibuat di bawah tangan dengan berbagai macam bentuk yang ditentukan sendiri oleh para pihak. Dengan tidak dibuatnya secara otentik perjanjian pengikatan jual beli tersebut menimbulkan persoalan terkait keabsahan maupun pembuktian dalam implementasinya. Dalam penulisan ini dibahas mengenai keabsahan perjanjian pengikatan jual beli hak atas tanah yang dibuat dalam bentuk nota kesepakatan, yaitu dalam perkara sengketa perjanjian pengikatan jual beli antara H. Maming Daeng Tata selaku Pembeli dengan Darma Setiawan selaku Penjual dengan obyek tanah warisan di wilayah Jakarta Selatan. Nota kesepakatan yang dibuat para pihak tidak mengatur secara lengkap mengenai bagaimana jual beli akan dilaksanakan, sehingga di luar nota kesepakatan tersebut terdapat pula kesepakatan-kesepakatan tidak tertulis antara para pihak. Hal tersebut menimbulkan perselisihan antara para pihak hingga pada akhirnya berakibat dinyatakan tidak sahnya perjanjian pengikatan jual beli tersebut oleh pengadilan. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan cara mengkaji suatu kasus dalam suatu putusan, kemudian diterapkan dengan peraturan perundang-undangan yang berlaku serta dituangkan dalam bentuk tulisan deskriptif analitis mengenai pembahasan dari suatu permasalahan yang terjadi.

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ABSTRACTThe regulation of the Principal Agrarian Laws requires that the purchase of land rights should be done in bright and cash. That requirements has brought difficulties for the beginning of the negotiation process in which the deed of sale yet has not been able to be made, meanwhile in the other side, legal certainty for the parties has been required in order to guarantee the implementation of legal acts which they do. Nevertheless, this does not mean a legal certainty in the beginning of the process on a sale and purchase of land rights cannot be created. The principle of “Freedom of Contract” in the contract law adopted by the Civil Law has granted freedom to the people to create a wide variety of agreements with certain limitations. Those has made the sale and purchase binding agreements born in the society. Sale and purchase binding agreement of land rights has became a common thing that held in many of the initial process of buying and selling land rights. Sale and purchase binding agreement usually conducted in the presence of a public notary to be made into an authentic deed. But sometimes a sale and purchase binding agreement could be made ​​with an underhand deed by the parties. A non authentic deed ​​of sale and purchase binding agreement might raises legal problems regarding the validity of the agreement in its implementation. This study discusses the validity of the sale and purchase binding agreement of land right which is made ​​in the form of a memorandum of understanding which held in the dispute of sale and purchase binding agreement between H. Maming Daeng Tata as a buyer and Darma Setiawan as a seller with an inherited land in South Jakarta as the object. Memorandum of understanding made ​​by the parties in this case were not regulate comprehensively on how the purchase proccess will be conducted, so that beside the memorandum of understanding, there were also unwritten agreements made between the parties. This has raise dispute between the parties and finally brought the sale and purchase binding agreement declared as an invalid agreement by the court. This research was using normative juridical approach method, which examine a case on one decision, then implemented it with the regulation applied, then laid out in the form of a descriptive analytical writing, of a discussion on which the problems happen."

"[ABSTRAKTesis ini membahas tentang jual beli hak atas tanah bersama yang dilakukan setelah perceraian oleh salah satu pihak didasarkan pada hukum pertanahan.Oleh karena merupakan harta bersama, analisa dalam tesis ini juga menggunakan berbagai sumber hukum lain seperti hokum perkawinan dan hokum perdata untuk menganalisa keabsahan transaksi jual beli tanah hak atastanahbersamatersebut. Jual beli hak atas tanah bersama oleh salah satu pihak setelahperceraian dalam prakteknya merupakan hal yang umum dilakukan oleh masyarakat dan sangat mudah dijumpa dalam kehidupan sehari-sehari. Akan tetapi masyarakat tidak mengetahui aturan-aturanhukum yang mengaturhal tersebut, sehingga banyak terjadi penyimpangan hukum yang tidak disengaja akibat kurangnya pengetahuan masyarakat awamakanhukum. Oleh karena itu kasus ini dapat memberikan penyuluhan hokum secara sederhana kepada masyarakat yang tidak mengerti atau tidak mengetahui adanya aturanhukum yang mengatur mengenai jual beli hak atas tanah bersama setelah perceraian tersebut.Tesis ini menggunakan penelitian yuridis normative karena menitikberatkan pada penelitian kepustakaan yang meneliti asas-asas hukum, sistematika hokum dan sinkronisasi hukum dengan cara menganalisanya.Tipe penelitian dalam tesis ini adalah tipe penelitian preskriptif yang memberikan saran atau opini hukumdalammenyelesaikans uatupermasalahan hukum.Permasalahan yang dibahas dalam Tesis ini adalah mengenai akibat hokum terhadap hak atas tanah bersamasetelah perceraian menurut hukum yang berlaku dan keabsahan transaksi jualbeli tanah sebagai hartabersama yang dilakukan oleh salah satu pihak setelah perceraian diputuskan.

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ABSTRACTThis thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.;This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.;This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.;This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.;This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.;This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.;This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce., This thesis is discussing about the rights of selling and buying land which came after a divorce by one side and it is based on the law of the land. Because of a joint, this thesis is also using the analysis of many other laws like the marriage of civil law and legitimacy to analyze the purchase of land and rights of the land. The rights of selling and buying the land by purchase rights of either party after a divorce is common in practice, carried out by community and is easily be found in daily life. But society might not know the rules of law to regulate this case, so that unintentional violation of a law community easily happened due to a lack of common law education. Thus, this case can provide simple explanation to the society who doesn't understand the rule of law that regulates about the rights of selling and buying land after a divorce. This thesis is using the juridical normative because it emphasize research literature that focusing on research that examines theories of the law, systematic law and law synchronization with analyze it .Type of research in this thesis is prescriptive research that gives legal advice or opinion to resolve a legal issue .The problems that is discussed in this thesis is about the impact of laws against the rights of the land after divorce. According to applicable laws and the validity of the transactions purchase of the land as a sharing- property-together that is be done by one party after a divorce.]"

"ABSTRAKPengangkutan barang itu memiliki tujuan memindahkan barang dari satutempat ke tempat tujuan. Salah satu risiko yang sering terjadi dalampengangkutan barang melalui laut adalah terjadinya kerusakan dan kehilanganbarang. Dalam hal terjadi kerusakan maupun kehilangan barang, pengangkutbertanggungjawab atas kerugian yang disebabkan oleh rusak atau hilangnyabarang. Dalam penelitian ini dibahas lebih dalam mengenai tanggung jawabpengangkut dalam pengangkutan barang melalui laut, serta akan dilakukananalisis terhadap Putusan Mahkamah Agung Nomor 2149/K/PDT/2012 antaraRahmad Setiawan melawan Yuni. Penelitian ini bersifat yuridis normatif,yaitu dengan menggunakan sumber data sekunder yang berupa bahankepustakaan. Dari penelitian ini didapat kesimpulan bahwa tanggung jawabpengangkut dimulai pada saat diterimanya barang hingga diserahkan kepadapenerima; dan Majelis Hakim sudah tepat dalam menetapkan bahwa perbuatanTergugat adalah Perbuatan Melawan Hukum yang mana hal ini terbuktidengan terpenuhinya unsur-unsur perbuatan melawan hukum sesuai rumusanPasal 1365 KUHPerdata.

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ABSTRACTThe Carriage of goods has purpose of moving goods from one place to adestination. One of the risks of carriage of goods by sea is the damage and loss ofthe goods. In the event of damage or loss of the goods, carrier shall be liable forloss or damage arising or resulting from the damaged or lost of goods. Thisresearch discussed about liability or responsibility of the carrier in the carriage ofgoods by sea, and analysis of the Supreme Court Decision No. 2149/K/Pdt/2012between Rahmad Setiawan versus Yuni. This research is using normativejurudical method, through study of various sources of primary law and secondarydata. This research concluded that liability of carrier begins upon the goods arereceived and ends when the goods are delivered to the consignee; and the paneldecisions which established that the actions of the defendant is a tort are correct.It's proved to the fulfillment of the elements of a tort in accordance the provisionsof Article 1365 KUH Perdata."

"[Barang hasil pertanian terutama kelapa sawit yang rata rata pertumbuhannya besar diberikan fasilitas dibebaskan PPN namun dalam implementasinya merugikan industri kelapa sawit sehingga dilakukan uji materi atas PP Nomor 31 Tahun 2007. Dengan menggunakan pendekatan kualitatif peneliti menganalisis dasar pertimbangan dari pembuat kebijakan pihak yang mengajukan uji materi dan pihak yang memutus uji materi serta perbandingan dampak beban pajak ketika dibebaskan dan dikenakan PPN Hasil penelitian menunjukkan bahwa fasilitas PPN untuk barang hasil pertanian diberikan guna melindungi industri dalam negeri namun karena implementasi PP Nomor 31 Tahun 2007 tersebut menimbulkan ketidakpastian hukum maka diajukan uji materi dan dikabulkan oleh Mahkamah Agung sehingga peraturan tersebut batal demi hukum dan tidak berlaku umum Dampak beban pajak ketika dibebaskan PPN lebih kecil dibandingkan ketika dikenakan PPN baik dalam kondisi mendapatkan laba ataupun ketika mengalami kerugian.

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Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007. By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss.;Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007 By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss , Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007 By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss ]"

"[ABSTRAKSkripsi ini membahas tentang putusan perceraian di pengadilan tingkat pertama yang telah berkekuatan hukum tetap namun dibatalkan oleh Mahkamah Agung karena adanya upaya hukum peninjauan kembali. Tujuan penulisan skripsi ini adalah untuk memberikan sebuah gambaran yang akan terjadi jika peninjauan kembali terhadap perkara perceraian dilakukan. Metode penelitian skripsi ini adalah yuridis normatif. Pembatalan perceraian yang terjadi dapat menciptakan suatu akibat hukum khususnya pada bidang hukum perkawinan. Termasuk jika salah satu pihak telah menikah lagi sebelum dikeluarkannya putusan peninjauan kembali. Hal ini dikarenakan permohonan peninjauan kembali tidak dapat menangguhkan atau menghentikan pelaksanaan putusan pengadilan sehingga salah satu pihak berhak melakukan perkawinan lagi sesuai aturan hukum yang mengaturnya. Akibat hukum yang terjadi dapat membuat salah satu pihak melanggar asas-asas hukum perkawinan khususnya asas monogami.

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ABSTRACT

;This study discusses of divorce verdict nullified by Supreme Court due to judicial review (peninjauan kembali) put in effect against that verdict. The purpose is to situate the legal consequence will take place since the request of judicial review toward divorce case. The study will employ normative-juridical method. The nullification of divorce decision will lead to a legal consequence particularly in the light of marriage law. It includes in the event that one party has remarried before the request of judicial review decided by the judges. The legal matter will be dilemmatic as the request of judicial review is unable to suspend nor to dismiss an execution of the former verdict so that one of parties is capable of remarry in accordance with the existing law. As the result, the marriage law principles, notably monogamy principle, will be at stake.

, This study discusses of divorce verdict nullified by Supreme Court due to judicial review (peninjauan kembali) put in effect against that verdict. The purpose is to situate the legal consequence will take place since the request of judicial review toward divorce case. The study will employ normative-juridical method. The nullification of divorce decision will lead to a legal consequence particularly in the light of marriage law. It includes in the event that one party has remarried before the request of judicial review decided by the judges. The legal matter will be dilemmatic as the request of judicial review is unable to suspend nor to dismiss an execution of the former verdict so that one of parties is capable of remarry in accordance with the existing law. As the result, the marriage law principles, notably monogamy principle, will be at stake.

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"Tesis ini membahas tentang putusan Mahkamah Agung No.41P/HUM/2009 tentang uji materiil Peraturan Daerah tentang Pajak Kendaraan Bermotor khususnya Alat-alat Berat dan Alat-alat Besar yang mana sebagian pihak merasa dirugikan dengan adanya Perda tersebut oleh karenanya pihak yang merasa telah dirugikan mengajuakan Judicial Review ke Mahkamah Agung. Oleh karena itu timbul permasalahan apakah pembentukan Perda tersebut telah sesuai dengan tata cara pembentukan peraturan perundang-undangan kemudian selain itu menginai permohonan hak uji yang di ajukan oleh pemohon ditolak Mahkamah Agung dengan alasan telah melewati batas waktu pengajuan permohonan, namun dengan terbitnya Perma Nomor 1 Tahun 2011 yang mencabut ketentuan mengenai batasan waktu pengajuan hak uji apakah permohonan tersebut dapat diajukan lagi mengingat adanya asas Nebis In Idem. Maka dari itu Peraturan Daerah yang bertentangan tersebut dianggap merugikan sebagian pihak khususnya pengusaha pemilik atau pengguna jasa Alat-alat Berat dan Besar sehingga Peraturan Daerah tersebut perlu ditinjau ulang dengan mengajukan uji materiil (judicial review) ke Mahkamah Agung karena telah lewat tenggat waktu pengajuan Hak Uji Materiil hal ini juga menjadikan hambatan pihak yang merasa dirugikan karena suatu peraturan perundang-undangan ataupun peraturan daerah yang asas, materi muatannya tidak sesuai dengan tata cara pembentukan peraturan perundang-undangan serta bertentangan dengan peraturan yang lebih tinggi, dilihat dari hal tersebut seharusnya Pemerintah Daerah khususnya dalam membentuk dan/atau membuat suatu peraturan daerah baiknya di sounding agar terhindar dari konflik yang mungkin akan timbul, disosialisasikan agar masyarakat tahu serta harus diberitahukan ke Kementrian Hukum dan Hak Asasi Manusia Republik Indonesia dan Kementrian Dalam Negeri Republik Indonesia. Mahakamh Agung juga baiknya memberikan kejelasan jangan hanya karena melewati batas waktu permohonan langsung ditolak tanpa melihat dahaulu dampak yang timbul dari peraturan tersebut.

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This thesis discusses the Supreme Court ruling on judicial No.41P/HUM/2009 Regulation on Motor Vehicle Tax in particular Heavy Equipment and Large Equipment which is where most parties feel aggrieved by any local regulation therefore those who felt he had aggrieved filed a judicial review to the Supreme Court. Therefore raised the question of whether the formation of the regulation in accordance with the procedures for the establishment of legislation later than that of the right to request that the proposed test by the Supreme Court rejected the applicant with the reasons already passed the deadline for applications, but with the publication of Supreme Court Regulation No. 1 In 2011, striking down the provisions regarding the filing time limit test whether the application can be filed again in light of the principle Nebis In Idem. Thus the local regulation to the contrary shall be deemed detrimental to some people especially businessmen owners or users of services of Heavy Equipment and Large so that local regulation is necessary to review by filing a judicial (Judicial Review) to the Supreme Court because the filing deadline has passed judicial review it also makes the barriers those who feel aggrieved because of a legislation or regulations that principle, materials charges do not correspond to the establishment of procedures for legislation and regulations conflict with the higher, it should be seen from the local government, especially in established and/or local regulations make a sounding good in order to avoid conflicts that may arise, that they should know and the public should be notified to the Ministry of Justice and Human Rights of the Republic of Indonesia and the Ministry of Interior of the Republic of Indonesia. The Supreme Court also made it clear not only a good idea because the application deadline passes immediately rejected without notice before the effects of the regulation."