CEEOL - Advanced Search

The Recent Jurisprudential View on the Antagonism Professional Secret – Obligation to Inform in Case of Suspicion of Tax Fraud

4.90 €

Preview

The Recent Jurisprudential View on the Antagonism Professional Secret – Obligation to Inform in Case of Suspicion of Tax Fraud

Viziunea jurisprudențială recentă asupra antagonismului secret profesional – obligație de informare în ipoteza suspiciunii de fraudă fiscală

Author(s): Mihaela Tofan / Language(s): English / Issue: 1/2023

Keywords: EU legal framework; directive on disclosure obligation; professional secrecy;

The paper analyzes, from a theoretical perspective and, above all, from the perspective of recent jurisprudence,the regulations regarding ethics and professional deontology and the respect of professional discretion, in the hypothesis that professionals who provide legal assistance in the financial field are directly affected by the obligation to inform or report.Based on the imperative rules of the EU legislation and in the light of the provisions of the DAC6 Directive,the research deepens the contradictions that appear between the obligation to respect ethical conduct and the obligation to disclose information regarding transactions that violate financial discipline. The legal framework in force establishes that the potential fraudulent nature of a financial operation entails the obligation to inform the competent authorities, an obligation incumbent on the intermediaries involved in any stage of the respective operation. The broad legal regulation of EU law dramatically modifies the legal nature of professional secrecy, regulated mainly by the national law of the member states, affecting the scope of the regulation and the purpose envisaged when the domestic law was adopted. Hence the motivation for further research on the arguments regarding the ranking of legal norms that protect the fundamental rights and freedoms of citizens,against the higher interest of protecting the legal framework for carrying out legal financial operations. From this perspective, the relevant ECtHR jurisprudence is of interest, in the context where fundamental rights and freedoms seem to be threatened. The recent solution of the CJEU under analysis, as well as its effects on the legal systems of the member states, highlights the conflict between regulations at different levels, when the obligation to inform counterbalances the legal protection of the fundamental rights and freedoms of citizens.The conclusions of the research are supplemented with proposals regarding directions for modification of the normative framework in force.

More...

“Much Ado About Nothing” or About a Perspective of Convenient Identity of the Court of Justice of the European Union in the Matter of VAT in the Case C-519/21

4.90 €

Preview

“Much Ado About Nothing” or About a Perspective of Convenient Identity of the Court of Justice of the European Union in the Matter of VAT in the Case C-519/21

"Mult zgomot pentru nimic” shakesperian sau despre o perspectivă de identitate confortabilă a Curții de Justiție a Uniunii Europene în materia TVA în afacerea C-519/21_

Author(s): Septimiu Ioan Puţ / Language(s): English / Issue: 1/2023

Keywords: VAT; taxable person; right of deduction; tax formalism;

The notion of taxable person includes a multitude of assumptions, in the normative and jurisprudential sense. This is why the interference of plans in a tax group confirmed in writing seemed to give legitimate expectations to persons who formally appeared as the only taxable persons in VAT matters. However,two ideas can be deduced from the Court’s textual and contextual analysis: the European court prefers a canonical, formalistic approach and a comfortable interpretation in such a situation, or, complementarily,it is up to the national court to argue, by way of exception, the thesis of deductibility of VAT as a contrary hypothesis, based on “objective evidence”.

More...

The Tax Configuration of Local Entities in Spain

4.90 €

Preview

The Tax Configuration of Local Entities in Spain

Configurația fiscală a entităților locale în Spania

Author(s): Carlos Carbajo Nogal / Language(s): English / Issue: 1/2023

Keywords: autonomy local; local taxes; rates; special contributions; territorial model in Spain; local treasuries;

Spanish Constitution of 1978, configure a complex territorial organization in which it distinguishes between the State, the Autonomous Communities, the Provinces and Municipalities. Local Entities, despite not having legislative power with them, do have recognized local autonomy, which means, on the one hand, that they may demand taxes in accordance with the Constitution itself and the laws and, on the other, that they may govern their respective local Treasuries from the perspective of financial sufficiency.

More...

The Management of Dualism Leadership in Sekolah Nusa Alam a Cooperation Education Unit based School in Lombok, Indonesia

Author(s): Budi Darmawan,Untung Waluyo,Sudirman Sudirman / Language(s): English / Issue: 4/2023

Keywords: leadership; dualism; culture; organization; communication;

The aim of this research is limited to several factors that might cause “the tragedy of the commons” between a principal and a Kepala Sekolah. These factors are 1) cultural background, 2) differences in leadership models, and 3) differences in organizational behaviour. The research was conducted using a qualitative method with a single case study research design. The research was undertaken in one location, Sekolah Nusa Alam in Lombok. Data research techniques and procedures were unobstructed observation, semi-structured interviews, and data-checking processes. Interviews were conducted with six people using the purposive sampling method. The data analysis procedure was carried out by collecting the data, reducing the data, presenting the data, and concluding the data. The research showed that the cultural background, leadership model and organizational behaviour could trigger the ‘tragedy of the commons’ between the principal and Kepala Sekolah in Sekolah Nusa Alam. It is concluded that this happens because there is no or no misunderstanding in terms of communication, the application of leadership models and different organizational behaviours that lead to the misunderstanding in the collaboration between the two that trigger “the tragedy of the commons”.

More...

The Effect of Fruit Intake on Blood Pressure Reduction in Hypertensive Patients in Paya Bujok Beuramo Village, Indonesia

Author(s): Eva Sulistiany / Language(s): English / Issue: 4/2023

Keywords: Watermelon Juice; Carambola; Hypertension;

Hypertension is one of the non-communicable diseases that has become a serious health problem today. The high incidence of hypertension often results in death. Watermelon and starfruit are two food sources rich in potassium and very good for lowering blood pressure. This study aims to determine the effect of fruit intake on blood pressure reduction using a quasiexperimental research design involving two intervention groups. The study sample consisted of 30 hypertensive patients, where 15 were given watermelon juice, and 15 were given starfruit juice. The juice was made from 200 grams of watermelon and starfruit without adding water or sugar. The research was conducted in August in Paya Bujok Beuramo Village, West Langsa District, Indonesia. The results showed that in the independent t-test, there was an effect of fruit intake (watermelon and starfruit juice) on blood pressure reduction, with a value of p < 0.05. In the Pair t-test, there was a reduction in systolic blood pressure with an average decrease of 9.20 ± 6.17 mmHg and diastolic pressure by 5.73 ± 3.35 mmHg in hypertensive patients who were given watermelon juice. Meanwhile, in hypertensive patients who were given starfruit juice, there was a reduction in systolic blood pressure with an average decrease of 4.80 ± 1.94 mmHg and a diastolic pressure of 4.07 ± 1.95 mmHg. Watermelon juice was more effective in lowering blood pressure in hypertensive patients than starfruit juice. Therefore, watermelon juice is expected to be an alternative treatment that hypertensive patients can consume.

More...

The Effect of Cold Compression on the Reduction of Pain Intensity in Patients with Closed Fractures at Kota Langsa Hospital, Indonesia

Author(s): Nora Hayani / Language(s): English / Issue: 4/2023

Keywords: fractures; cold compresses; pain; pain intensity;

Fractures or broken bones are one of the musculoskeletal conditions that often result in pain for patients. The pain experienced can affect the healing process and increase morbidity and mortality rates. Cold compression is one of the non-pharmacological therapies that can be given to reduce pain in fracture patients. This study aims to determine the effect of mean reduction on reducing pain intensity in closed fracture patients at Langsa City Hospital. The method used in this study is quasi-experimental with a one-group pretest-post-test design. The research sample consisted of 30 closed fracture patients using accidental sampling techniques. The results showed a significant effect of cold compression on reducing pain intensity in closed fracture patients, with a p-value of 0.000, smaller than α=0.05. It is hoped that the results of this study can benefit closed fracture patients in hospitals to use non-pharmacological therapy in reducing pain so that patients are not solely dependent on medication.

More...

Rational Beauty in Computational Aesthetics

Author(s): Zhang Youheng / Language(s): English / Issue: 4/2023

Keywords: computational aesthetics; artificial intelligence aesthetics; aesthetic judgment; rational beauty; sensus communis;

Given AI's growing importance, it has always been a hot topic in academic circles, with the main opposing views consisting of positive and negative sides. However, the debate on "unique human creativity," such as art, will be particularly heated. Some believe that AI will usher in a new art genre and a new way of creating, while others believe that AI's works of art will never be able to compete with those of humans. In this study, the artistic creation and evaluation of AI in computational aesthetics will be analyzed and discussed, but the discussion will not be limited to computational aesthetics alone. The creative creation analysis of AI can be traced back to the summit of beauty itself to express support for computational aesthetics and AI artistic creation.

More...

The Perspective of the Scout Coaches on the Material Practical Guidebook for Enforcement Scouts Bantara in Man Aceh Big Year 2022

Author(s): Ruwaida Ruwaida,Syamsulrizal Syamsulrizal,Yeni Marlina,Sukardi Putra,Miskalena Miskalena / Language(s): English / Issue: 4/2023

Keywords: perspective; scouts; guidebooks; border enforcers;

The Scout Movement is trusted and touted as the front guard for character education for the younger generation, wherein the 2013 Curriculum requires students to participate in scouting as a mandatory extracurricular activity at school. Implementing Scout extracurricular activities will train students to be responsible and practice the Dasa Darma values and Try Satya, which is used as a guide in implementing discipline and responsibility. This study examines the scoutmaster's perspective on the material in the Practical Guidebook for Enforcement of Scouts Bantara and how Scout Guidance is carried out. This type of research uses descriptive methods and qualitative approaches with evaluation research types. The population in this study were all scoutmasters of the State Aliyah Madrasa (MAN), namely, 6 Madrasas in Aceh Besar. The samples taken in this study were scoutmasters at MAN Aceh Besar, totalling 14 scoutmasters. Researchers used observation techniques and filled out questionnaires to informants. Based on the results, an average of 33% answered strongly agrees, 65% responded they agree, and 2% answered unsure, according to the statement questions in the questionnaire that the researcher distributed. This Guidebook helps scoutmasters to understand better scouting coaching activities. It regulates Scouting activities to be more focused and allows scoutmasters from the basics, such as planning Scout activities.

More...

Achievement Motivation of Football Players when Entering the Competition

Author(s): Ismed Nunu,Razali Razali,Amanda Syukriadi,Jul Fajrial,Fachrizal Ambia,Myrza Akbari / Language(s): English / Issue: 4/2023

Keywords: Football; Competition; Achievement Motivation;

Several factors influence each other to increase the achievement of football players, one of which is the psychological factor, namely achievement motivation. This study aims to analyze the level of achievement motivation of soccer players who participate in competitions. This type of research is a type of evaluation research. The population in this study were all soccer players from the Pidie Regency team, Aceh province, Indonesia, who participated in inter-district tournament competitions in Aceh, totalling 22 people. The sample of this research is all members of the population, amounting to 22 people. The instrument used in this study for achievement motivation variables used a questionnaire with a Likert scale. Data analysis used a level and percentage categorization scale. Based on the results of the study, the average score for the achievement motivation level of football players was 131.68 (in the medium category) with the following details: three respondents (13.63%) were in a low type, six respondents (27.28%) were in the medium category, and the remaining 13 respondents (59.09%) gave answers in the high class.

More...

The Impact of IFRS 16 on the financials of the Greek listed companies

Author(s): Gerasimos Rompotis,Dimitris Balios / Language(s): English / Issue: 3/2023

Keywords: Accounting standards; IFRS 16; operating leasing; financial leasing;

Research Question: What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation: The majority of the relevant literature worldwide has examined the effect of IFRS 16 ex-ante, that is, before the actual implementation of the new standard. In addition, a relevant study for Greece, which stands as a developing regional economy, is missing. Our study seeks to fill this gap in the literature, as it is one of the few that have been conducted with actual data and, to the best of our knowledge, it is the first to focus on Greece. Idea: The impact of IFRS 16 was expected to be significant at several levels. This study examines the magnitude of the impact on the Greek companies of public interest. Data: Fist, we gather the financial statements of a sample of 79 Greek companies. Then, we compare several items of the financial statements for years 2018 and 2019, i.e., the year before the application of IFRS 16 and the year that the new standard was initiated. Tools: Based on the data found in the published financial statements for years 2018 and 2019, we measure the impact on key figures such as assets, liabilities, depreciation and interest expenses. Then, we assess the impact of IFRS 16 on several profitability, liquidity and leverage ratios. The significance of the impact on the financial ratios is also assessed with a single-factor cross-sectional regression analysis. Findings: Our findings indicate that key balance sheet figures, such as assets and total leasing liabilities, and significant profit and loss items, such as depreciation and interest expenses, are increased in 2019 compared to the previous year. The impact of the new standard on primary financial ratios was also substantial. Several ratios, such as EBITDA, ROE, ROA, ROCE, current ratio, leverage ratio and interest coverage ratio seem to have been affected by the new international accounting standard, to a less or a higher degree. A significant degree of consistency in financial ratios between 2018 and 2019 is also revealed. Contribution: Most of the studies on the subject conducted to date are mainly ex-ante evaluations of how the new standard would affect the financial position of the companies applying the IFRS accounting framework. Our paper stands as one of the few ex-post studies on the subject using data from financial statements that have been prepared following the requirements of IFRS 16. Therefore, in our study, the impact of IFRS 16 is no longer gauzed but it is actually measured with real data. In addition, our study is the first one for Greece, whose stock exchange is considered to be an advanced emerging market.

More...

Impact of dividend policy on earnings management and the moderating effect of the board of directors and the audit committees: The French case

Author(s): Olfa Ben Salah,Anis Jarboui / Language(s): English / Issue: 3/2023

Keywords: Earnings management; dividend policy; board of directors; audit committees; moderating effect;

Research Question: To what extent can governance mechanisms (audit committee and board of directors) affect the relationship between dividend policy and earnings management?Motivation: The majority of the literature has showed that dividend policy can influence earnings management. However, the empirical results did not lead to the same results. Our study seeks to fill this gap by examining whether this impact can vary by taking into account certain moderating variables such as: the size of the board of directors, the number of board meetings, the independence and expertise of the members of the audit committees.Idea: This study examines the moderating effect of certain variables related to the effectiveness of the board of directors and the audit committee on the impact of the dividend policy on earnings management.Data: The authors selected French non-financial companies listed on the CAC All Tradable index during the 2008-2015 period. Tools: To test study’s hypotheses, the authors applied linear regression with a panel data using the datastream database. Generalized least squares method is used to estimate the models.Findings: The results of this study show that the effect of the dividend policy on earnings management is more favorable in the case of companies where the board of directors is large.Contribution: This study shows that dividend policy constitutes an objective of earnings management especially in the companies with boards made up of a large number of directors. Investors and academics have an interest in better understanding the concepts: dividend policy and earnings management because the debates relating to these two variables have always been the subject of controversy. Thus, they can refer to corporate dividend policy as a mechanism for assessing the authenticity of corporate financial reports.

More...

Coordination of Academic Supervision of Supervisors and Principals towards the Learning Quality Improvement Process at SMK Negeri 1 Al-Mubarkeya Aceh Besar District, Indonesia

Author(s): Masroel Afdal,Niswanto Niswanto,Bahrun Bahrun / Language(s): English / Issue: 5/2023

Keywords: Academy Supervision; Principal; Learning Quality;

Providing quality education requires setting up a cooperative relationship to achieve the goals of the educational organisation. The coordination of supervisors and principals in academic supervision aims to improve the quality of learning with existing educational resources effectively and efficiently. This study aimed to find out: 1) the planning of the academic supervision programme of supervisors and principals; 2) strategies in implementing Academic Supervision of Supervisors and Principals; 3) obstacles to Academic Supervision of Supervisors and Principals to the Learning Quality Improvement Process at SMK Negeri 1 Al-Mubarkeya, Aceh Besar Regency. The subjects of this research are school supervisors, principals and teachers at SMK Negeri 1 Al-Mubarkeya Aceh Besar District - data analysis using descriptive qualitative, which includes data reduction, data presentation, and conclusion drawing. The study results are 1) The planning of the academic supervision programme by the principal is carried out at the beginning of the school year through a meeting with the teachers' council. The programme supervises learning devices, monitoring, learning process and learning outcomes assessment. 2) The strategy for implementing the academic supervision programme by the principal is carried out in four stages, namely: initial survey before conducting academic supervision, classroom visits, interviews outside the classroom and evaluation of the results of classroom visits and. 3) Obstacles in academic supervision, namely: limited time in supervising teachers, lack of personal, leadership and professional qualities, incentives from the government that are still lacking and, the motivation that is still lacking.

More...

Optimisation of Educational Facilities and Infrastructure Management in Supporting Student Learning Activities in Senior High Schools in Nagan Raya Regency, Indonesia

Author(s): Via Risna Dewi,Murniati Murniati,Nasir Usman / Language(s): English / Issue: 5/2023

Keywords: Management; Facilities and Infrastructure; Education; Student Learning Activities;

Management of educational facilities and infrastructure can be interpreted as utilising all existing components related to educational facilities and infrastructure in schools in supporting the educational process. This study describes the management of educational facilities and infrastructure supporting student learning activities in SMA Nagan Raya Regency. The method used is a descriptive analysis method with a qualitative approach - data collection techniques through observation, interviews, and documentation studies. The research subjects are the Principal, Vice Principal for Facilities and Infrastructure, and Teachers. The results showed that: 1) educational facilities and infrastructure planning is carried out during meetings involving the principal, viceprincipals, and all teachers related to the school's needs in supporting student learning activities. 2) Procurement of educational facilities and infrastructure is carried out by considering the current needs at the school and adjusting to the available budget. If the procurement can be fulfilled with the BOS budget, then the procurement is done with the available BOS budget. 3) The inventory of educational facilities and infrastructure is adjusted to the condition of the facilities and infrastructure available at the school. 4) The school's needs carry out the distribution and utilisation of educational facilities and infrastructure. 5) Maintenance of educational facilities and infrastructure begins with checking the facilities and infrastructure available at the school. 6) Eliminating educational facilities and infrastructure in schools has never been implemented.

More...

Interpersonal Communication of Healthcare Providers in Family Planning Services for Couples of Reproductive Age during the COVID-19 Pandemic at Banda City Health Center

Author(s): Nilawati Nilawati,Nuswatul Khaira,Hasniah Hasniah,Supriyanti Supriyanti,Jamni Jamni / Language(s): English / Issue: 5/2023

Keywords: interpersonal communication; healthcare providers; family planning services; COVID-19 pandemic; couples of reproductive age; Banda Health Center; Banda Aceh;

Effective interpersonal communication is crucial in providing comprehensive family planning services for couples of reproductive age, especially during the COVID-19 pandemic. This study aimed to analyse the interpersonal communication of healthcare providers in family planning services for couples of reproductive age at the Banda Health Center during the COVID-19 pandemic in 2022. The research utilised a descriptive design with a quantitative approach. Data were collected through questionnaires distributed to 32 healthcare providers involved in family planning services at the Banda Health Center in Banda Aceh. The findings revealed that interpersonal communication among healthcare providers played a significant role in providing information, guidance, and support to couples of reproductive age in making decisions regarding family planning and reproductive health. Verbal and nonverbal communication by healthcare providers at the Banda Health Center in family planning services for couples of reproductive age during the COVID-19 pandemic was carried out effectively and optimally. Despite facing challenges such as physical restrictions and increased workloads during the pandemic, interpersonal communication between healthcare providers and couples of reproductive age was effective. Enhancing interpersonal communication in family planning services for couples of reproductive age during the COVID-19 pandemic has been successful. However, further steps are necessary to strengthen and improve this interpersonal communication to provide better services to couples of reproductive age.

More...

Optimizing Maternal and Fetal Health: The Crucial Role of Midwives in Early Detection and Intervention of Pre-eclampsia

Author(s): Muslim Akmal,Oktalia Sabrida,Sri Wahyuni,Khairan Khairan,Gholib Gholib / Language(s): English / Issue: 5/2023

Keywords: Pre-eclampsia; Early detection; Intervention; Midwives; Pregnancy complications;

Pre-eclampsia is a severe disorder that can affect the health of pregnant women and their unborn babies. Early detection and appropriate interventions are crucial to prevent severe complications. In this context, the role of midwives is essential in managing pre-eclampsia. This study aims to explore the role of midwives in the early detection and intervention of pre-eclampsia. The research method employed in this study is a Systematic Literature Review utilising academic journal search engines from online databases such as PubMed, Web of Science, and Scopus, published between 2007 and 2022. The role of midwives in the early detection and intervention of pre-eclampsia is essential to ensure that the condition is identified and managed effectively to safeguard the health of both the mother and the baby. Research findings indicate that midwives possess good knowledge of the signs and symptoms of preeclampsia, as well as early detection methods such as blood pressure measurement and monitoring vital signs. Midwives are also recognised to be critical in managing pre-eclampsia, including using safe and effective medications, appropriate medical interventions, and monitoring and addressing potential complications. Enhancing knowledge, skills, and interprofessional collaboration is critical to effectively managing preeclampsia. Through these measures, it is hoped that complications associated with pre-eclampsia can be reduced and healthier pregnancy outcomes can be achieved. However, midwives face several challenges in the early detection of pre-eclampsia, such as limited resources and infrastructure. Therefore, efforts are needed to enhance the knowledge and skills of midwives in monitoring and interpreting laboratory test results, such as urine protein levels.

More...

Connections between hypercubes, DNF and Hamming distance

Author(s): Nikolay Yankov,Velin Spasov,Genadi Strahilov / Language(s): English / Issue: 1/2022

Keywords: distance; DNF; graphs; hypercube; minimization

We propose some advanced concepts from discrete math and coding theory for amplifying students' understanding of the matter. In this paper, we use the bijection between the points of the hypercube, and the minterms of the disjunctive normal form of a binary function. This allows us to introduce the concepts of: binary n- tuples, Hamming distance, paths in graphs, and graph coloring, among others.

More...

Analysis of Human Resource Quality Indicators in South Sulawesi Province, Indonesia

Author(s): Ishak Runi / Language(s): English / Issue: 5/2023

Keywords: economic development; human resources; human development;

The era of globalisation, the development of science and technology, has a considerable influence on outcomes in various aspects of development. The quality of human resources is inseparable from the education a person or society achieves. The low rate of human resources causes a complicated cycle of life, one of which is the cycle of poverty which is very complex in Indonesian society. This study aims to analyse indicators of the quality of human resources in the province of South Sulawesi, Indonesia. The data collection method used is observation. Data were analysed descriptively. The results showed that there are at least two important things for the population of productive age concerning the condition of human resources in South Sulawesi Province, where there is an imbalance between the number of job opportunities outside the agricultural sector and the working age population, as well as the education level of the working age population which is still relatively low. The quality of Human Resources can be improved through education and technical training. Leaders can pay special attention to Human Resources development to enhance competitive performance.

More...

Effectiveness of Public Street Lighting Tax on Increasing Regional Original Revenue (PAD) of Palopo City, Indonesia

Author(s): Bakhtiar Bakhtiar / Language(s): English / Issue: 5/2023

Keywords: effectiveness; Regional Native Income; street lighting tax;

This study examines the efficacy of public street lighting tax collection in Palopo City regarding its impact on the city's Regional Native Income. A descriptive research methodology was employed, incorporating data collection to test hypotheses and ascertain the current state of the research subjects. Quantitative methods were then applied to analyse the effectiveness of the tax collection system for public street lighting in Palopo City, Indonesia. The study's findings indicate that the efficacy of public street lighting tax collection over the last five years has been high, with an average of 102.83%. This result implies that the tax collection system has accomplished its objectives, such as maximising revenue for the city and ensuring sufficient funding for public services and infrastructure projects. In conclusion, this study's findings contribute to the discourse on public street lighting tax collection's effectiveness in Palopo City, particularly regarding its impact on the city's Regional Native Income

More...

Personal Guarantee as Legal Protection as a Result of Debtor Default in Credit Agreements

Author(s): Nur Mawadah Pratiwi,Djumardin Djumardin,Hirsanuddin Hirsanuddin / Language(s): English / Issue: 5/2023

Keywords: agreement; credit; default; legal protection; personal guarantee;

This study analysed the liability of personal guarantees and legal protection for personal guarantees due to debtor defaults in credit agreements. This normative legal research examined primary, secondary and tertiary legal materials. Legal materials were collected by document study and analysed normatively and prescriptively. Forms of legal protection for personal guarantees include, such as the guarantor can ask for a return from the debtor in the condition of compensation for all losses that the guarantor may suffer as a result of non-fulfilment of obligations by the debtor; the guarantor only serves as a companion to the debtor, in the sense that as long as the debtor is current, there are no problems in the loan instalments until they are paid off. There are efforts to save credit or credit restructuring before the execution of particular collateral objects belonging to the debtor or collateral belonging to personal guarantees. The bank, as the creditor, should provide an understanding to the prospective guarantor about his function and position as a guarantor to avoid the risk of loss on the part of the guarantor. The debtor should determine if the guarantor is adequate in finances and understands his position as a guarantor. The guarantor should have good faith in helping the debtor in the event of default so that the implementation of the credit agreement can run smoothly until the credit is repaid so that, in the future, it can carry out all responsibilities to the fullest. Further, in the personal guarantee agreement, it is best if the heirs of the personal guarantee are notified in advance when the deal takes place to avoid inheritance disputes.

More...

Restoration Mechanisms of Cancelled Authentic Deed

Author(s): Robby Auzini Baidhowi,Hirsanuddin Hirsanuddin,Lalu Wira Pria Suhartana / Language(s): English / Issue: 5/2023

Keywords: Authentic Deed; Cancellation; Restoration; Notary; PPAT;

This study aims to analyse the restoration mechanisms of an authentic deed that has been cancelled. The study involves a normative legal analysis that utilises secondary data, including primary, secondary, and tertiary legal sources. The study adopts a methodology employing statute, conceptual, and case approaches. As a result, the agreement is considered to have a formal defect and the act of creating the agreement is deemed unlawful. An authentic agreement can only be restored by annulling the court's decision through an appeal and a cassation decision, followed by an extraordinary legal remedy called a review to cancel the cassation decision. It is important to note that the restoration of an authentic agreement can only occur within an ongoing trial, and there is no other way to recover a cancelled original agreement outside of this.

More...