Pemberian hak guna bangunan kepada persekutuan komanditer (commanditaire venootschap / CV) berdasarkan surat edaran menteri agraria dan tata ruang nomor 2/SE-HT.02.01/VI/2019

Liem, Melissa Tracyana (2020) Pemberian hak guna bangunan kepada persekutuan komanditer (commanditaire venootschap / CV) berdasarkan surat edaran menteri agraria dan tata ruang nomor 2/SE-HT.02.01/VI/2019. Masters thesis, Universitas Pelita Harapan.

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Abstract

Pada tanggal 28 Juni 2019, Menteri Agraria dan Tata Ruang / Badan Pertanahan Negara mengeluarkan Surat Edaran Menteri Agraria dan Tata Ruang Nomor 2/SE-HT.02.01/VI/2019 tentang pemberian Hak Guna Bangunan untuk Persekutuan Komanditer (Commanditaire Vennootschap), yang bertujuan untuk memberikan kemudahan pelayanan dalam hal pemberian hak atas tanah kepada Persekutuan Komanditer (Commanditaire Vennootschap / CV) berupa Hak Guna Bangunan. Peraturan perundang-undangan yang telah diterapkan dan berlaku negara Republik Indonesia hingga saat ini terutama mengenai hak atas tanah, mengatur bahwa subyek hukum yang dapat memiliki hak atas tanah berupa Hak Guna Bangunan adalah orang-perorangan dan badan hukum yang didirikan menurut hukum Indonesia dan berkedudukan di Indonesia. Metode penelitian yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan dan analitis, pengumpulan data dilakukan dengan menggunakan data sekunder berupa bahan hukum primer, sekunder dan tersier sebagai data utama. Data-data yang diperoleh kemudian diolah, dianalisis dan ditafsirkan secara logis dan sistematis. Dari hasil penelitian, diketahui bahwa Persekutuan Komanditer (Commanditaire Vennootschap / CV) merupakan suatu badan usaha yang bukan merupakan badan hukum, sehingga untuk tidak bertentangan dengan peraturan perundang-undangan yang berlaku, diatur juga mengenai tata cara dan persyaratan pengajuan permohonan Hak Guna Bangunan oleh Persekutuan Komanditer (Commanditaire Vennootschap / CV). Namun hal tersebut malah menimbulkan permasalahan secara hukum, yaitu memberikan status kepemilikan semu kepada Persekutuan Komanditer (Commanditaire Vennootschap / CV) dan permasalahan secara perpajakan, yaitu menimbulkan kewajiban pembayaran Pajak Penghasilan dan Bea Perolehan Hak atas Tanah dan Bangunan sesuai dengan ketentuan perundang-undangan yang berlaku. / On June 28, 2019, the Minister of Agrarian Affairs and Spatial Planning / State Land Agency issued Circular Minister of Agrarian Affairs and Spatial Planning Number 2/SE-HT.02.01/VI/2019 concerning the Granting of Rights to Build to the Alliance of Commandies (Commanditaire Vennootschap / CV), which aims to provide convenience in terms of granting land rights to the Alliance of Commandies (Commanditaire Vennootschap / CV) in the form of Rights to Build. Legislation that has been applied and applies to the Republic of Indonesia to date, especially regarding land rights, regulates that legal subjects who can have land rights in the form of Building Use Rights are individuals and legal entities established under Indonesian law and domiciled in Indonesia. The research used judicial normative with stature approach and analytical approach, the data were gathered by using secondary data which consisted of primary, secondary, and tertiary legal materials as the main data. The gathered data were processed, analyzed, and interpreted logically and systematically. From the results of the study, it is known that the Alliance of Commandies (Commanditaire Vennootschap / CV) is a business entity that is not a legal entity, so as not to conflict with applicable laws and regulations, it also regulates the procedures and requirements for filing applications for Building Rights by the Alliance of Commandies (Commanditaire Vennootschap / CV). However, this has actually caused legal problems, namely giving false ownership status to the Alliance of Commandies (Commanditaire Vennootschap / CV) and taxation problems, namely causing the obligation to pay Income Tax and Obligation of Acquisition of Rights to Land and Buildings in accordance with applicable laws and regulations.

Item Type: Thesis (Masters)
Creators:
CreatorsNIMEmail
Liem, Melissa TracyanaNIM01656170136UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoerodjo, IrawanNIDN9907007043UNSPECIFIED
Uncontrolled Keywords: usufructuary rights ; legal entities ; limited partnership
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Notary
Depositing User: Melissa Tracyana Liem
Date Deposited: 14 Feb 2020 04:09
Last Modified: 21 Jul 2020 08:48
URI: http://repository.uph.edu/id/eprint/7095

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