Taxation-Transnational Commons^™

Kedudukan Pengadilan Pajak Dalam Sistem Peradilan Di Indonesia, Fitri Suciyani

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The position of the Tax Court according to Law Number 14 of 2002 concerning Tax Courts is a court that exercises judicial authority. Independence of Judges in the Tax Court still uses the "dual roof system" which in various courts has adopted a "one roof system". So in this study there are two problem formulations namely: 1) What is the tax court position according to the Tax Court Law? 2) What is the independence of the judge in resolving tax disputes? The method used in this research is normative legal research using two approaches, namely the legislative approach and the …

Perbandingan Pengaturan Penempatan Data Pribadi Pada Data Center (Data Localization) Antara Indonesia Dengan Australia, Finna Claudia Ikhsan

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Indonesia has provisions related to the placement of personal data in data centers. Regulations set forth in GR 71/2019 that specifically divide the electronic system provider in the public sector can manage, process, and/or store electronic systems and electronic data outside the territory of Indonesia in the event that storage technology is not available in the country while the electronic system provider in the private sector can perform the management, processing, and/or storage of electronic systems and electronic data in the territory of Indonesia and / or outside the territory of Indonesia. Australia has limited data localization regulations. Based on …

Tanggung Jawab Direksi Dalam Kepailitan Perseroan Terbatas Berdasarkan Undang-Undang Perseroan Terbatas, Fenny Kusumaningtyas

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The Board of Directors according to the Company Law is defined as a corporate organ that is authorized and fully responsible for the management of the company for the benefit of the company, in accordance with the aims and objectives of the company and represents the company, both inside and outside the court in accordance with the provisions of the articles of association. The Board of Directors is a corporate organ that has the right and authority to run the company, act for and on behalf of the company, both inside and outside the court. The Board of Directors is …

Pergeseran Perubahan Filosofi Program Jaminan Hari Tua Bpjs Ketenagakerjaan, Marshall Josua Charles Hutabarat

"Dharmasisya” Jurnal Program Magister Hukum FHUI

A paradigm shift regarding the philosophy of provident fund benefit occurred due to the legalized of laws such as PP 46 of 2015, PP 60 of 2015 and Permenaker No. 19 of 2015. The issuance of PP 60 of 2015 was caused by force pressure from the labor when a massive wave of layoffs occurred in Indonesia in early 2015. After the regulation was published, as per 1 September 2015 there was a phenomenon of massive submission the provident fund benefits. It caused by, the regulation did not mention regarding of membership periode limitation, thus workers are free to claim …

Politik Hukum Dalam Penegakan Hukum Di Indonesia, Anita Anita

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Law is a guide and rules related to the concept of social life and will always be in accordance with the conditions of society. Law is a demand to be able to provide justice, meaning that the law is always faced with the question of whether the law can bring about justice. In relation to the legal concept, legal politics is defined as an activity that determines the patterns and methods of shaping law, supervises the operation of the law, and reforms the law for the purposes of the State. Therefore, law is a determinant of politics, and is also …

Tinjauan Viktimologis Dan Yuridis Atas Eksploitasi Seksual Terhadap Anak Victimological And Juridical Review Of Commercial Exploitation Against Children, Ananda Kurniawan

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The International Labor Organization estimates that 30% of 240,000 commercial sex workers in Indonesia in 2017 are children under 18 years. Considering mentioned number, this paper discusses the aspect of victimology and legislation in the hope of being able to answer the question of how protection should be for children in the crime of sexual exploitation. The research method used is the normative legal method in which the writer tries to refer to the norms of criminal law and victimology in general. With the above regulations, the discussion on the principle of systematische specialiteit must be underlined to assess which …

Penyelesaian Sengketa Kewenangan Direksi Dengan Pendekatan Formal Sesuai Pencatatan Perubahan Data Perseroan Di Kementerian Hukum Dan Ham, Maleakhi W. Sitompul

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Managing a company as the company's purpose and objectives are carried out by the Board of Directors by taking policies which are considered appropriate and in good faith (business judgment rule), by staying in compliance with the limits determined by Law No. 40 of 2007 concerning limited liability companies and / or the Company's Articles of Association. But in practice related to the composition and number of directors in a company it is often debated which Directors are entitled to act against other parties. Starting with the provisions in Law No. 40 of 2007 Articles 29 and 98, changes in …

Perbandingan Pengaturan Penawaran Tender (Studi Komparatif: Amerika Serikat, Thailand Dan Indonesia), Areta Artauli

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This writing discusses about various types of the Tender Offer scheme in the United States as a developed countries, Thailand as a developing countries compared to the tender offer regulation in Indonesia. Tender Offer in Indonesia is stipulated by Peraturan Otoritas Jasa Keuangan (POJK) No 54 /POJK.04/2015 concerning Voluntary Tender Offer and Peraturan Otoritas Jasa Keuangan No. 9 /POJK.04/2018 concerning Takeover of Public Company. In general, the three countries have the same understanding and purpose regarding the Tender Offer, namely to protect investors (shareholders) and create a fair capital market activities. This study aims to determine of several differences also …

Pelaksanaan Air Defence Identification Zone (Adiz) Sebagai Upaya Penegakan Hukum Wilayah Udara Negara Menurut Hukum Internasional, Muhammad Dzaki Fadhiil

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Increasing violations of the world’s airspace are a threat to a state’s sovereignty. An important aspect of maintaining sovereignty is the use of airspace security through the air defense system. One of the concepts of airspace security that has been implemented by states in the world is the Air Defence Identification Zone (ADIZ). ADIZ is an early warning space through airspace fight identification zones in support of a state’s sovereignty. This article aims to explain the implementation of ADIZ as an air defense system according to international law based on the state practices in the world. This article concludes that …

Tanggung Jawab Pemerintah Mencegah Terjadinya Praktek Monopoli Dan Persaingan Usaha Tidak Sehat: Tinjauan Yuridis Terhadap Keputusan Menteri Perhubungan Tentang Tarif Batas Atas Penumpang Pelayanan Kelas Ekonomi Angkutan Udara Niaga Berjadwal Dalam Negeri, Maruli Tua Silaban

"Dharmasisya” Jurnal Program Magister Hukum FHUI

the Ministry of Transportation has issued two rules, namely, Minister of Transportation Regulation Number 20 of 2019 concerning Procedures and Formulations for Calculating the Upper Limit Tariff of Economy Class Domestic Passenger Scheduled Air Transport, and Minister of Transportation Decree Number 72 of 2019 concerning Upper Boundary Rates for Economy Class Domestic Passenger Scheduled Air Transport Services Passengers. The two provisions need to be evaluated immediately to ensure that they do not conflict with the principles and principles of the operation of aviation services business that are free from monopolistic practices and unfair business competition and ensure the availability of …

Pelaksanaan Hak Dprd Dalam Mengajukan Rancangan Peraturan Daerah Inisiatif Di Dprd Kota Serang - Provinsi Banten, Afriman Oktavianus

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Submission of draft regulations may be proposed by the head of the area and can also be proposed by legislators as proposed initiative DPRD. Formulation of the problem: How does the implementation of filing draft from DPRD to draft legislation that comes from the head of the region from 2016 till 2019 in Serang City? How is the economic impact of the implementation of the draft submission from the DPRD and the draft coming from mayor of Serang City? What are the obstacles and barriers of Serang City DPRD initiative in submission the right proposal draft? What are the efforts …

Perlindungan Hukum Dalam Lingkup Pengetahuan Tradisional Dan Ekspresi Budaya Tradisional Atas Soto Sebagai Indikasi Geografis Dan Makanan Khas Nusantara, Agus Setiawan

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Soto is a food that is a typical Indonesian traditional dish that is consumed by almost all Indonesian people. In Law No. 5 of 2017 concerning the Advancement of Culture, it is explained that it is necessary to make strategic efforts in protecting, exploiting, and fostering in order to realize an Indonesian society that is politically sovereign, economically independent, and has a cultural personality, which is an element of communal intellectual property belonging to the Indonesian nation. . One of the objects of Indonesian traditional culture cannot be separated from food and drinks which are typical Indonesian dishes, one of …

Pertanggungjawaban Otoritas Jasa Keuangan Terhadap Kasus Gagal Bayar Perusahaan Asuransi, Tumbur Halomoan

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The development of the financial industry accompanied by close supervision in order to maintain stability in the financial industry. Financial Services Authority is an independent institution have special authority by the Law to overseen the financial industry. The financial industry is divided into two parts first the bank financial industry and the non-bank financial industry. One non-bank financial industry that is overseen by OJK. OJK in overseeing insurance is quite large starting from the granting of a company establishment license to the company's activities which are reported regularly by the insurance company. OJK not necessarily make the insurance industry run …

Penyampaian Informasi Mengenai Pemilik Manfaat Dari Korporasi Sebagai Upaya Pencegahan Tindak Pidana Pencucian Uang Dan Pendanaan Terorisme, Trisha Dayanara

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Indonesia’s government makes some efforts to be FATF’s member in order to be more accepted in international business. Therefore, Indonesia should comply to The FATF Recommendations, international standards on combating money laundering, and the financing of terrorism and proliferation. One of the government’s focus is on Recommendation 24 and 25 about Transparency and Beneficial Ownership of Legal Persons and Legal Arrangements. The implementation of Recommendation 24 and 25 can be seen at some Indonesia’s regulations. This article’s aim is to explain the regulations about transparency of beneficial ownership of corporation, using normative legal research by literature review. The conclusion of …

Bentuk Kelembagaan Program Penjaminan Polis Di Indonesia (Studi Perbandingan Antara Indonesia Dengan Malaysia Dan Korea Selatan), Putri Nurul Hidayati

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The case of default of insurance companies makes public confidence in insurance decreases. Therefore it is necessary to have a mechanism and institution that can provide a sense of security to the community in terms of the insurance. As is the case with banks that have a Deposit Insurance Corporation (LPS) which can provide a sense of security to the public to deposit their money with the Bank. Until now, Indonesia does not have a Policy Guarantee Program or a Policy Guarantee Agency. Even though this has been mandated in Law Number 40 of 2014 concerning Insurance. The Policy Guarantee …

Perlindungan Hak Cipta Atas Konten Webinar Serta Akibat Hukum Merekam Dan Menggungah Konten Webinar Tanpa Persetujuan, Nabila Nabila

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The Covid-19 pandemic period has changed the pattern of daily activities from normal to new normal. For example, seminars, which are usually, conducted face-to-face, change to online or what are known as webinars. The legal aspect that is closely related to webinars is the legal aspect of copyright. Organizing online seminars is considered easier because neither the participants nor the speakers need to leave the house to continue carrying out the seminar. Supported by technological developments, this webinar can also be recorded so that participants who are late for the webinar can still know the material presented through the recorded …

Tinjauan Yuridis Notifikasi Merger Dalam Hukum Persaingan Usaha : Studi Kasus Pt Fks Multi Agro Tbk, Muhammad Surya Mustariyakuma

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Mergers, Consolidations and Acquisitions are corporate actions that commonly occur in the business world. The corporate action is a means for companies to strengthen its position in the market and maximize corporate profits. But on the other hand, the Merger, Consolidation and Acquisition also has the potential to lead to anti-competitive practices by joining two large companies so as to dominate the market share and kill other business actors. Law No. 5 of 1999 explicitly regulates the provisions of mergers, consolidations, and acquisitions, namely articles 28 and 29. Furthermore, the technical provisions regarding merger notification are regulated in Government Regulation …

Transplantasi Hukum Prinsip National Treatment Dalam Undang-Undang Penanaman Modal Indonesia, Desky Setiawan

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Foreign investment is one of the important elements of development for developing countries. Indonesia as a developing country needs to make efforts to pull foreign investment into the country. One of the efforts is by transplanting international legal principles aimed at foreign investor protection, such as National Treatment Principle which gives protection to the foreign shareholder by providing the same treatment to the foreign investor and domestic investor, therefore, creating a level playing field for business in the country for foreign and domestic investors alike. The legal transplant of international legal principles must also consider the existing legal rules and …

Menjaga Netralitas Pegawai Aparatur Sipil Negara, Delima Sianipar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The national purposes as stated in the 4th paragraph of the Preamble of the Constitution of the Republic of Indonesia year 1945 are to protect the whole people of Indonesia and the entire homeland of Indonesia, and in order to advance general prosperity, to develop the nation’s intellectual life,and to contribute to the implementation of a world order based on freedom, lasting peace and social justice. To achieve those purposes, the state needs civil servants that are professional, independent from political intervention, practices of corruption, collusion and nepotism, have capability to perform public services for the people and capable of …

Implication Of Regional Tax Regulation For The Investment Climate And Its Relation With Omnibus Bill On Taxation, Debora Kristina Doloksaribu

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, specifically for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and regional levy. One of principal arrangements in …

Analisis Perlindungan Hukum Rahasia Dagang Menurut Undang-Undang Rahasia Dagang Di Indonesia Dan Amerika Serikat, Chairinaya Nizliandry

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Rapid economic growth encouraged tighter competition so that business doers can survive in its industry. In their efforts to survive in its industry, a handful of rogue business doers have justified various methods, including violating intellectual property rights. That is what the owner of CV Tiga Putra Berlian did. However, not in line with the Trade Secret Law, the District Court Judge in this case decided to release him. If he adheres to the trade secret law in Indonesia, the act must be deemed to have fulfilled the elements of a trade secret violation by law and must be punished …

Politik Hukum Pengambilalihan Flight Information Region (Fir) Dari Singapura, Canris Bahri P.S

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Sovereignty is one of the conditions for the establishment of a country, the sovereignty of the state is the full and highest power in a country to regulate its entire territory which includes land, water and air space above it without interference from the governments of other countries. State sovereignty in airspace based on the 1944 Chicago convention on International Civil Aviation is "Complete" and "Exclusive". Recognition of the Archipelago's Sovereignty based on the 1982 International Convention on the Law of the Sea (UNCLOS) also includes the air space above it. However, there are problems that arise in the implementation …

Jaminan Keamanan Data Pribadi Warga Negara Dalam Penyelenggaraan Urusan Pemerintahan Berbasis Elektronik (E-Government), Bunga Asoka Iswandari

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Indonesia has now entered the industrial revolution 4.0 which has introduced many work system procedures and procedures that use technology. Technology is here to make it easier for humans to complete all work quickly and efficiently. Technology is also present in the government system in Indonesia. The growth and development of technology in Indonesia provides a great opportunity for the bureaucracy to be able to carry out reforms to deal with bureaucratic weaknesses so far. To make the implementation of the bureaucracy in Indonesia efficient and optimal with the help of technology, the government implements an electronic-based government system, also …

Politik Hukum Pembentukan Peraturan Perundang-Undangan Keuangan Syariah Di Indonesia, Budiman Budiman

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Since ennacted of Law Number 10 Year 1998 concerning Amendment of Law Number 7 Year 1992 concerning Banking, which regulates banking activities based on sharia principles, the new era of growth of regulations in the financial services sector, not just in the banking sector, but also in the field of non-bank financial services. The enactment of Islamic financial laws and regulations takes place rapidly from year to year. The legal policy of establishment laws and regulations in the field of Islamic financial services is to make Islamic law in the field of financial services become a positive norm so that …

Perlindungan Hukum Terhadap Bentuk Fiksasi Dalam Karya Musik Berdasarkan Perkembangan Undang-Undang Hak Cipta, Boy Brian E.S

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This journal aims to discuss the protection of copyright law against tapes converted into the form of a sound recording or a tool shaped CD (Compact Disc), in addition it is to discuss how enforcement against violations fixation in a piece of music that is poured into a recording tool so that it can be enjoyed through the CD. This journal will discuss about the forms of piracy which often occur in the field of copyright songs and music. In this journal will be discussed also about violations in the field of copyright songs or music that will be penalized …

Urgensi Perlindungan Hukum Atas Simpanan Uang Elektronik, Abdurrahman Marahimin

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The use of electronic money shows positive developments, but is not accompanied by the development of regulations that provide legal protection to its users, especially with regard to the loss of electronic money. The problem in this study is how the legal protection for electronic money deposits and how the form of protection for electronic money deposits in the future so as to ensure the safe use of electronic money. This study uses a normative juridical method, using secondary data and using qualitative data analysis methods. The results of the study stated that the IDIC does not have the authority …

Politik Hukum Pertambangan Dalam Pelaksanaan Kewajiban Pengolahan Dan Pemurnian Mineral Dan Batubara Di Indonesia, Ahmad Nugraha Abrar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This study discusses the politics of mining law in the implementation of the obligation to process and purify minerals and coal to improve the quality of minerals and coal in Indonesia. The research focuses on the legal politics that occur in the implementation obligations in developing mineral and coal processing and refining in the country to improve the quality of minerals and coal before being exported abroad. This study also discusses the paradigm of mining regulations in processing and refining since the mining law in post-independence to reformation. The results of this study indicate that there are still problems in …

Pemanfaatan Dan Perlindungan Hukum Terhadap Sumber Daya Air Dalam Perspektif Investasi Dan Kesejahteraan, Arindita Pratiwi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

As a natural resource that can be renewed and is an unlimited energy, water has an important role in meeting the daily needs of humans and other living things, without water there would be no life. The presence of the state in managing water resources for the greatest welfare of the people is a manifestation of the state's control over water resources as mandated by Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia and is the state's obligation to fulfill the people's rights to water. In fulfilling the need for clean water for all its …

Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Batik is not just a design on a piece of cloth, more than that, batik is a soul that blends in the procession of Indonesian society. Since the baby has been carried with a batik cloth, weddings wear batik cloth until when they die they will be covered with batik cloth too usually. This fact become a consideration for UNESCO to establish Indonesian Batik as a Masterpieces of the Oral and Intangible Heritage of Humanity in the Fourth Session of The Intergovernmental Committee. This research uses a normative legal research method that is descriptive and analytical using a statutory …

Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

The wakalah bil ujrah and qard contract are contracts that often cause difficulties in implementing the purchase of goods in everyday life, both in safekeeping for purchasing goods and for buying and selling in general. Where if it is wrong in its application, it can cause income in a sale and purchase to be haraam due to an error in understanding the contract used and not describing benefit as the core of maqashid al-sharia which has an important role in determining Islamic law. The purpose of this paper is to find out how the solution to the application of …