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All Journal JURNAL CENDEKIA HUKUM Jurnal Hukum Samudra Keadilan
Immanuela Yolanda
Universitas Brawijaya
Law, Crime, Criminology & Criminal Justice

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THE DUALISM OF COURTS’ ABSOLUTE JURISDICTION OVER LAWSUITS CONCERNING THE IMPLEMENTATION OF TAXPAYER DETENTION: BETWEEN THE DISTRICT COURT AND THE TAX COURT Reynalda Reynalda; Immanuela Yolanda
JCH (Jurnal Cendekia Hukum) Vol 11, No 1: JCH (JURNAL CENDEKIA HUKUM)
Publisher : LPPM STIH Putri Maharaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33760/jch.v11i1.1324

Abstract

Detention (gijzeling) of a tax obligor is a coercive administrative measure regulated under Law No. 19 of 2000, which amends Law No. 19 of 1997 on Tax Collection by Distress Warrant (PPSP Law). The regulation of absolute jurisdiction over lawsuits concerning the implementation of detention has resulted in dualism between the District Court and the Tax Court. This study analyses the regulation of exclusive jurisdiction over lawsuits related to the implementation of tax obligor detention, based on legislative provisions and judicial practice. The method consists of normative legal analysis using legislative and analytical approaches, along with case studies of court decisions. The findings indicate a normative discrepancy between Article 34(3) of the PPSP Law, which refers to the District Court, and Article 31(2) and Article 33 of the Tax Court Law, along with Article 50 of the General Court Law, which tend to place disputes over the implementation of tax collection, including detention, within the jurisdiction of the Tax Court. Additionally, inconsistencies in judicial interpretation are evident in practice. By applying the ratio legis approach and the principles of lex posterior derogat legi priori, lex specialis derogat legi generali, and lex specialis systematis, the Tax Court is more appropriately designated as the competent forum. Therefore, harmonisation of regulations is necessary to ensure legal certainty and protect taxpayers’ rights.
RATIO DECIDENDI HAKIM DALAM SENGKETA PERSETUJUAN LINGKUNGAN MASYARAKAT ADAT SUKU AWYU Immanuela Yolanda; Muhammad Zufar Aiman; Shinta Hadiyantina; Anindita Purnama Ningtyas
Jurnal Hukum Samudra Keadilan Vol 21 No 1 (2026): Jurnal Hukum Samudra Keadilan
Publisher : Fakultas Hukum, Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jhsk.v21i1.13547

Abstract

Persetujuan Lingkungan merupakan instrumen preventif krusial dalam sistem Perizinan Berusaha di Indonesia. Penelitian ini mengkaji isu hukum utama yaitu apakah ratio decidendi hakim dalam sengketa penerbitan Keputusan Kelayakan Lingkungan Hidup untuk PT Indo Asiana Lestari di atas hutan adat Suku Awyu telah mencerminkan keadilan substantif dan perlindungan hak konstitusional masyarakat adat. Penelitian ini merupakan penelitian hukum normatif yang menggunakan pendekatan perundang-undangan (statute approach), pendekatan kasus (case approach), serta pendekatan konseptual (conceptual approach). Hasil penelitian menunjukkan bahwa ratio decidendi hakim di ketiga tingkatan peradilan cenderung formalistik-prosedural dan belum mengakomodasi prinsip keadilan substantif serta hak-hak konstitusional masyarakat adat. Kondisi ini menunjukkan bahwa instrumen Persetujuan Lingkungan belum berjalan efektif dalam menjamin meaningful participation serta mencegah potensi kerusakan lingkungan dan dampak sosial-budaya. Untuk itu diperlukan rekonstruksi model meaningful participation dalam AMDAL serta rekonstruksi pengujian persetujuan lingkungan berbasis ecological justice. Kebaruan penelitian ini terletak pada rekonstruksi model meaningful participation dalam AMDAL dan standar pengujian heightened scrutiny berbasis ecological justice di PTUN, sebagai kontribusi terhadap pengembangan hukum lingkungan dan hukum administrasi negara Indonesia.
Co-Authors Anindita Purnama Ningtyas Muhammad Zufar Aiman Reynalda Reynalda Shinta Hadiyantina