Rois Faisal Amin
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Penyalahgunaan Wewenang Notaris dalam Pembuatan Akta: Analisis Celah Hukum dan Lemahnya Pengawasan Fathurrohman Nur Hidayat; Rendy Aprilio Sulaiman; David Frans Rafael Simorangkir; Rois Faisal Amin; Baidhowi Baidhowi
Jurnal Hukum, Administrasi Publik dan Negara Vol. 3 No. 3 (2026): Mei: Jurnal Hukum, Administrasi Publik dan Negara
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hukum.v3i3.1021

Abstract

This study aims to analyze the abuse of authority by notaries in the making of authentic deeds, focusing on the forms of misconduct, legal loopholes, and weaknesses in the supervisory system. The research employs a qualitative method with a normative juridical approach through library research, examining laws and regulations, legal doctrines, scholarly literature, and relevant cases related to notarial practice. The findings reveal that abuse of authority occurs due to both negligence and intentional actions. Common forms of misconduct include the failure to verify the authenticity and completeness of supporting documents, the preparation of deeds outside the notary’s authorized jurisdiction, the delegation of notarial duties to unauthorized parties, and the existence of conflicts of interest that compromise impartiality. In addition, legal loopholes arise from ambiguous regulatory provisions, inconsistencies in legal interpretation, and the rapid development of digital technology, particularly electronic transactions and online services, which have not yet been comprehensively regulated. The study also finds that the existing supervisory system remains weak, reactive, and often ineffective in preventing violations before they occur. Therefore, the abuse of notarial authority should be viewed as a systemic issue requiring comprehensive reforms in legal regulations, supervisory mechanisms, professional ethics enforcement, and notarial education to ensure legal certainty, accountability, and the preservation of public trust in the notarial profession.
Analisis Yuridis Perbandingan Pemajakan Capital Gain Aset Kripto Indonesia dan Singapura: Upaya Mitigasi Fenomena Capital Flight Farras Eknu Albin; Risqi Budi Santoso; Christian Bagas Dewantara; Rois Faisal Amin; Nabil Ivander Pratama; Moh. Imam Gusthomi
Jurnal Dialektika Hukum Vol 8 No 1 (2026): Jurnal Dialektika Hukum
Publisher : Law Department Jenderal Achmad Yani University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36859/jdh.v8i1.5536

Abstract

Perkembangan aset kripto sebagai instrumen investasi digital menimbulkan tantangan baru dalam sistem perpajakan nasional, khususnya terkait pengenaan pajak atas capital gain dan potensi terjadinya capital flight. Indonesia melalui PMK Nomor 68/PMK.03/2022 telah mengatur pemajakan transaksi aset kripto, sedangkan Singapura menerapkan kebijakan yang relatif lebih fleksibel terhadap keuntungan investasi aset digital. Penelitian ini bertujuan untuk menganalisis perbandingan pengaturan pemajakan capital gain aset kripto di Indonesia dan Singapura serta implikasinya terhadap potensi perpindahan modal. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Hasil penelitian menunjukkan bahwa perbedaan rezim perpajakan antara Indonesia dan Singapura berpotensi memengaruhi keputusan investor dalam menentukan lokasi transaksi aset digital. Oleh karena itu, diperlukan formulasi kebijakan perpajakan yang adaptif dan kompetitif agar mampu menjaga kepastian hukum sekaligus mencegah capital flight di era ekonomi digital.