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DESAIN INDEPENDENSI PERADILAN PAJAK Hadiyantina, Shinta
JURNAL KONSTITUSI Vol 4, No 2 (2011): November
Publisher : JURNAL KONSTITUSI

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Abstract

Taxes are very important role in nation-building, because about 70 percent of state revenues derived from taxes. Tax Tribunal established under Law No. 14 of 2002 has put the tax court in a position that is not independent, so a redesign of the existence of absolute tax court diperlukan.Dalam redesign of the tax court to reinforce the position of tax court as a special court under the administrative courts country and be under one roof the Supreme Court
State Regulation on Business Entities Owned by State Universities: Losses and Liability Hadiyantina, Shinta; Ramadhan, Nandaru
Brawijaya Law Journal Vol 6, No 2 (2019): State Regulations and Law Enforcement
Publisher : Faculty of Law, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.blj.2019.006.02.08

Abstract

The Act of Higher Education stated that Higher Education Management Autonomy is carried out by the basis and objectives and abilities of tertiary institutions. This causes not all State Universities to have the same status, one of which is Legal Entity State University. Legal Entity State University is a state university established by the government which is an autonomous public legal entity. Implementing regulations related to Legal Entity State University is Government Regulation Number 26 in 2015 on the Form and Mechanism of Legal Entity State University Funding. The Government Regulation indicates that Legal Entity State University can have a business entity. The problem is, if the Legal Entity State University carries out a business activity, there will be a possibility that the business will suffer losses. If there is a loss, how is the liability for the loss of the Legal Entity State University?Based on the business judgment rule doctrine, not every business loss is classified as a state loss. If the financial loss is not caused by intentional acts against the law or abuse of authority, then that matter is not classified as a state loss. If the losses included state losses, then the liability losses caused by the activities of those business entities owned by state universities are carried out in three ways, there are criminal liability, civil liability, and accountability in the state administrative law.
Political Policy Related to Alleviation of Underdeveloped Regions Through Tourism Investmen (A Study in Pacitan Regency) Kurniawan, Furqon; Sukarmi, Sukarmi; Hadiyantina, Shinta
Jurnal Dinamika Hukum Vol 19, No 3 (2019)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2019.19.3.2683

Abstract

Indonesia has plentiful potential ecotourism in numerous areas which has not been explored yet by the Authorities such as the Ministry of Tourism. Each region has the authority to regulate its own territory by making policies based on the Law on Regional Government. The Regional Government of Pacitan Regency has established three Regional Regulations that are relevant to investment development efforts in the tourism sector. Each Regional Regulation certainly has a political goal to be achieved. This legal research was conducted to analyze the form of legal politics related to investment development in the tourism industry based on the policies of the Regional Government of Pacitan Regency that have been implemented. This type of legal research used empirical juridical analysis of qualitative data obtained through field studies and literature studies to find out the implementation of regional regulations related to tourism in Pacitan Regency. The conclusion of this research is that the Regional Government of Pacitan Regency opens the widest possible investment development efforts in the field of tourism through the establishment of Regional Regulation policies.Keywords: Investment; Political Policy; Tourism; Underdeveloped Region
Law Enforcement at Indonesian Waters: Bakamla vs. Sea and Coast Guard Puspitawati, Dhiana; Hadiyantina, Shinta; Susanto, Fransisca Ayulistya; Apriyanti, Nurul
Indonesian Journal of International Law
Publisher : UI Scholars Hub

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Abstract

This paper aims to analyze Indonesian laws regarding law enforcement in Indonesian waters. Specifically, it analyzes the authority of Badan Keamanan Laut (BAKAMLA) and Indonesian Sea and Coast Guard under the Indonesian Act Number 32 the Year 2014 on the Ocean Affairs Act and Indonesian Act Number 17 the Year 2008 on Navigation Act, respectively. It is argued that the state’s sovereignty over the ocean differs from the state’s sovereignty over the land territory. This is because according to the United Nations Convention on the Law of the Sea 1982 (UNCLOS 1982), the state’s ocean territory is divided into various maritime zones, over which different regimes applied. It is submitted that the farther ocean space is from the land territory, the sovereignty of the coastal state is lessened. Thus, different treatment, especially concerning law enforcement is needed this paper recommends a model for law enforcement at sea, which considers different regimes over different maritime zones as provided within the UNCLOS 1982. It is submitted that while it is fine to have more than one institution having the authority of law enforcement at sea, the extent of such authorization should be clarified.
The meaning of “strength executive" in the Constitutional Court decision for the execution of fiduciary securities Muslim, Shohib; Hadiyantina, Shinta; Mundzir, Hudriyah; Ayub, Zainal Amin
Legality : Jurnal Ilmiah Hukum Vol. 31 No. 1 (2023): March
Publisher : Faculty of Law, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ljih.v31i1.23244

Abstract

Judicial decisions must have legal implications for relevant parties. PMK No. 2/PUU-XIX/2021 remains debatable between creditors and debtors because it seemingly weakens the protection of creditors' rights. Creditors cannot immediately carry out enforcement procedures that cut off the creditor's business flow because the position of the subject of fiduciary obligations is in the debtor's control, making it possible for disputes between debtors and creditors. This normative legal research was conducted using a philosophical, juridical approach covering statutory policies, conceptual and case approaches. PMK No. 2/PUU-XIX/2021 does not regulate creditor legal provisions in enforcing fiduciary securities, making it difficult for creditors to execute them. The Constitutional Court should decide to guarantee justice for all parties and provide a decision with clear content and sentence structure, so multiple interpretations will not occur. The execution of fiduciary securities during the Covid-19 pandemic should not be immediately carried out because the creditor had to follow the predetermined procedures.
Inquiring into the sustainable tourism village development through the social complexity of adat peoples in digital era Fadli, Moh; Hadiyantina, Shinta; Cahyandari, Dewi; Liemanto, Airin; Sholehudin, Miftahus
Legality : Jurnal Ilmiah Hukum Vol. 31 No. 2 (2023): September
Publisher : Faculty of Law, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ljih.v31i2.26438

Abstract

This research aims to inquire into the concept of sustainable tourism development currently taking place in tourism villages in Indonesia, added with the criteria of social complexity of the locals in the digital era. With a qualitative approach, this research obtained samples of the people of Inner Inner Baduy – Banten, Tenganan Pegringsingan – Bali, and Wonokitri – Tengger. Observation, in-depth interviews, and Focus Group Discussion were also performed to gain validated data, which were further analyzed based on SWOT to help formulate the strategies for sustainable tourism village development. The research results indicate that there was disharmony between the policies of the state and the economy of the Adat peoples, cultural exoticism and modernity, economic development, and the culture of adat tourism. Therefore, the process of planning and setting the criteria for sustainable tourism development should take into account the complexity and social diversity. Furthermore, a Plan for Digital Inclusion for adat people needs to be developed. The contribution of this research is expected to help reduce the disharmony of interest in the development of adat tourism villages and bring about the concept of sustainable tourism development to boost the authenticity of adat villages that correspond with their uniqueness in the digital era.
Accelerating Energy Transition in Indonesia: The Crucial Role of Green Constitution and Carbon Tax Policy Syahrani, Nabila; Hadiyantina, Shinta; Kusumaningrum, Adi
Journal of Social and Policy Issues Volume 4, No 1 (2024): January - March
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v4i1.307

Abstract

The research explores the nexus between taxation laws, climate change control, and energy transition acceleration, focusing on Indonesia's legal framework and international commitments. Highlighting Indonesia's ratification of the Kyoto Protocol and its subsequent policies, including the adoption of carbon taxes, the study underscores the need for effective fund allocation to combat climate change and accelerate the transition to renewable energy sources. Using a normative juridical research approach, the study analyzes legal provisions, literature, and comparative frameworks to elucidate the regulatory landscape. It identifies gaps in the current legal framework concerning carbon tax allocation and calls for establishing clear regulations to ensure transparency, accountability, and efficiency in fund utilization. Drawing upon legal principles such as environmental justice, prevention of environmental damage, and sustainability, the study advocates for a holistic approach to environmental protection and management. It proposes recommendations for formulating government regulations, emphasizing the importance of defining terms, outlining implementation procedures, and instituting mechanisms for monitoring and evaluation. Ultimately, the research underscores the pivotal role of law in addressing climate change and advancing sustainable development. By aligning taxation laws with environmental objectives, Indonesia can harness carbon tax revenues to foster renewable energy development, mitigate climate change impacts, and promote long-term ecological sustainability
COMPARISON OF THE TRIASSIC LEGAL SYSTEM OF INDONESIA WITH THE FRENCH STATE Afifulloh, Afifulloh; Sudarsono, Sudarsono; Hadiyantina, Shinta
TRUNOJOYO LAW REVIEW Vol 4, No 1 (2022): Februari
Publisher : Faculty of Law University of Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v4i1.18130

Abstract

State law in Constitutional Law, there is an  object of regulation in which the system of the Triassic Concept of Politica, which is a normative principle that powers should not be handed over to the same person in order to prevent abuse of power by the ruling party.   Polotical triad offers a concept of state life by separating powers that are expected to be separated from each other in equal positions, so that they can control each other and balance each other (checks and balances), besides that the hope is that it can limit power so that there is no concentration of power on one hand which will later give birth to arbitrariness . The State of Indonesia with the State of France as a State of law (Civil Law), has similarities and differences in the application of the concept of Polotical triad. Similarities and differences in the application of the Polotical triad concept are material in comparing the systems applied in the Polotical triad concept. Comparison with the concept of Polotical triad between the State of Indonesia and the State of France, based on the 1945 Constitution of the Republic of Indonesia as the Constitution of the State of Indonesia and the Constitution of  Ocktober 4, 1958 as the Constitution of the State of France.
Upaya Pemerintah Daerah dalam Pencegahan dan Penanggulangan Wabah Virus Korona Cahyandari, Dewi; Hadiyantina, Shinta; Ramadhan, Nandharu
CAKRAWALA Vol 14, No 1: Juni 2020
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.012 KB) | DOI: 10.32781/cakrawala.v14i1.332

Abstract

Ditetapkannya virus korona sebagai wabah pandemik global oleh Organisasi  Kesehatan Dunia  atau World Health Organization (WHO) membuat hampir seluruh masyarakat menjadi resah. Penyebaran virus yang terlalu cepat dan masif membuat pemerintah, baik pusat maupun daerah, harus dengan sigap melakukan upaya-upaya pencegahan dan penanggulangan wabah penyakit menular tersebut. Namun kerap kali upaya yang dilakukan oleh pemerintah harus terkendala aturan hukum yang tidak memadai sehingga mereka ditantang untuk melakukan diskresi (freis ermessen) agar dapat dengan sigapmenyelesaikan persoalan di masyarakat. Berbasis peraturan perundang-undangan, tulisan ini menganalisis upaya yang dapat dilakukan pemerintah daerah dalam pencegahan dan penanggulangan wabah penyakit menular, baik secara represif maupun preventif.
Determination of the Value of Acquisition of Tax Objects by the Agency of Revenue, Financial Management, and Regional Assets in Gresik Regency through E-BPHTB in Buying Transactions Suwarto, Visia Assyafira; Sudarsono, Sudarsono; Hadiyantina, Shinta
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3194

Abstract

The results of this thesis research indicate that as stated in the legislation, specifically Article 87 Paragraph (2) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies that the Acquired Value of Tax Objects (NPOP) for buying and selling is based on the price transaction. In addition to the law, Article 84 Paragraph (2) of the Gresik Regency Regional Regulation Number 2 of 2011 concerning Regional Taxes also confirms that NPOP for buying and selling is based on the transaction price. The Minister of Finance of the Republic of Indonesia also explains in Article 1 Number 3 Regulation of the Minister of Finance (PMK) No.186/PMK.03/2019 concerning Classification of Tax Objects and Procedures for Determining the Sale Value of Land and Building Tax Objects that the determination of the Sales Value of Tax Objects (NJOP) based on the fair sale and purchase transaction price. Based on the above laws and regulations, the Gresik Regency BPPKAD in determining the Tax Object Acquisition Value (NPOP) for buying and selling BPHTB that does not match the transaction price and even exceeds the transaction price or PBB is not the authority of the Gresik Regency BPPKAD even though the process is already using the online system, namely through e-BPHTB because there is no legal regulation until now and the Gresik Regency BPPKAD itself said that the determination of NPOP for BPHTB payments due to buying and selling uses the Self Assessment System, where the taxpayer himself calculates the amount of tax to be paid. Based on the above laws and regulations, the Gresik Regency BPPKAD in determining the Tax Object Acquisition Value (NPOP) for buying and selling BPHTB that does not match the transaction price and even exceeds the transaction price or PBB is not the authority of the Gresik Regency BPPKAD even though the process has used the online system, namely through e-BPHTB because there is no legal regulation until now and also the Gresik Regency BPPKAD itself said that the determination of NPOP for BPHTB payments due to buying and selling uses the Self Assessment System, where the taxpayer himself calculates the amount of tax to be paid.