Ultimate Journal of Legal Studies

The Role of Notaries in Making International Grant Deeds: A Legal Study of Cross-Border Grant Regulations

2025-04-22T11:14:13+07:00

Amidst the roaring tide of globalization, cross-border transactionsâ€”particularly in the realm of giftsâ€”emerge as a landscape rife with legal challenges. A complex tapestry weaves itself from the threads of differing legal systems, document validity, and the unavoidable nuances of international recognition. In this arena, notaries stand as pillars of trust, ensuring that gift deeds transcend mere text to become legitimate statements acknowledged across jurisdictions. This study seeks to delve deeper into the role of notaries in crafting international gift deeds while identifying the hurdles they face: from bewildering regulatory differences and intricate tax provisions to the advent of underutilized new technologies. The research employs a normative legal approach, analyzing both national and international regulations. Law No. 2 of 2014 concerning Notary Services and the Hague Convention serve as lenses through which to comprehend how public documents achieve global recognition. Furthermore, legal principles such as lex loci celebrationis and the principle of mutual recognition are explored as foundations for resolving emerging cross-border legal issues. In conclusion, notaries play a vital role in upholding legal certainty in cross-border gift transactions. They are not merely navigators in a tumultuous sea of law but also connectors that bring clarity amidst confusion. It is recommended that notaries continually sharpen their skills and knowledge of international law as a proactive step to enhance services in an increasingly dynamic landscape of cross-border transactions.

Legal Protection and Commercialization Opportunities for Copyright of Architectural Works

2025-04-11T00:59:56+07:00

Based on Law Number 28 of 2014 concerning Copyright (UUHC), architectural works are protected creations and are entitled to moral and economic rights. This protection covers the physical building, plans, technical drawings, and building models. Depending on involvement in the creation process, the architect, service user, or both can have the creator status. However, architectural copyright protection is still not optimal, as marked by the low number of copyright registrations for architectural works. Factors such as minimal UUHC outreach, communal culture, and lack of clear rules regarding copyright infringement contribute to this situation. In addition to protection, this article discusses opportunities for commercializing architectural works through licensing. Licensing agreements, exclusive and non-exclusive, can be a way for Architects to maximize their economic rights by adapting architectural works to other media, such as books, fashion, or toys. This aims to encourage innovation and provide economic benefits for creators.

Effectiveness of Acting Regional Heads After Simultaneous Regional Head Elections in Indonesia

2025-04-22T10:57:28+07:00

This study aims to analyze the effectiveness of acting regional heads in carrying out government duties after the simultaneous regional head elections (Pilkada) in Indonesia. The research method used is the socio-legal method, which combines a normative and empirical approach to examine the laws and regulations that govern the mechanism for the appointment of acting regional heads and their implementation in practice. Data were collected through document studies, in-depth interviews with relevant stakeholders, in several regions that experienced the appointment of Acting Regional Heads. The results of the study showed that the effectiveness of Acting Regional Heads was influenced by several factors, including the personal competence of the Acting Regional Head, local bureaucratic support, and political legitimacy provided by the community and political parties. Although normatively the Acting Regional Head has the same authority as the definitive regional head, in practice there are often obstacles such as limited authority in strategic decision-making and intervention from the central government and political parties. This study recommends improving regulations and strengthening the supervision mechanism to increase the effectiveness of the implementation of the duties of the Acting Regional Head in maintaining the sustainability of the regional government after the simultaneous Regional Elections.

Keyword: Officials, Regional, Effectiveness, Strategic.

Legal Problems Regarding The Increase In Value Added Tax From The Perspective Of Utilitarianism Theory

2025-04-22T11:05:29+07:00

Value added tax is one type of tax that is a source of income for the Indonesian state. Citing data from the Directorate General of Taxes, it can be seen that state revenue from value added tax and luxury goods sales tax (PPN & PPnBM) reached IDR 764.3 trillion or 104.7 percent of the target, growing 11.2 percent. However, from this achievement, the government continues to want to maximize tax revenue from value added tax. This can be seen from the provisions of Article 7 paragraph 1 of Chapter IV of Law No. 7 of 2021 concerning Harmonization of Tax Regulations which intends to increase the tax rate from 11% to 12% which will be enforced starting January 1, 2025. This policy has caused turmoil of rejection among the public. So the government needs to review this policy. This study uses normative legal research with a statute approach. In this study, it can be seen that the levy of this value added tax has existed since 1983 with the presence of Law No. 8 of 1983 and its amendments. This means that this tax levy is normatively justified and legitimate as a form of state revenue. When viewed from the perspective of utilitarianism theory, the policy to increase VAT by 12% is certainly not in line with what is aspired to by this theory. This theory requires happiness or benefits for the wider community. With the turmoil that has arisen, it indicates that the wider community does not want an increase in VAT. However, if the 12% tax rate increase is only imposed on PPnBM tax and seeing that there is no rejection among the community, it means that the government has presented a policy that is desired by the people.

Legal Analysis of the Phenomenon of “No Viral No Justice”: in Law Enforcement and Legal Injustice in Indonesia

2025-04-11T01:04:14+07:00

The phenomenon of "No Viral No Justice" in Indonesia reflects public dissatisfaction with the law enforcement system which is considered unresponsive. "No viral no justice" creates a negative stigma against law enforcement, which distinguishes between viral and non-viral law enforcement. Justice must be achieved not only because of the speed of information spread on social media but also information from the public without going through social media information. This emphasizes that victims must make their experiences viral so that their cases are revealed and law enforcement officers act more quickly in handling the viral case. Injustice in law enforcement against information spread quickly on social media is contrary to Article 28D paragraph (1) of the 1945 Constitution of the Republic of Indonesia that everyone has the right to receive the right to recognition, guarantees, protection and certainty of fair law and equal treatment before the law. This research method uses normative legal analysis with a qualitative approach that reviews more specific, planned and systematic objects through data. The results of this study describe the forms of law enforcement and legal injustice in Indonesia. It can be concluded that the role of the authorities is not fast in responding to cases that are not viral and are important for upholding justice from a legal perspective in Indonesia.