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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal Iuris Scientia Adagium: Jurnal Ilmiah Hukum
Saiful Anam
Universitas Sahid Jakarta
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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FUNGSI HUKUM ADAT DALAM PEMBENTUKAN PERATURAN PERUNDANG-UNDANGAN DI INDONESIA Saiful Anam
JOURNAL IURIS SCIENTIA Vol. 1 No. 2 (2023): JOURNAL IURIS SCIENTIA
Publisher : Yayasan Merassa Indonesia Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62263/

Abstract

In the formation of laws and regulations, we tend to forget customary laws that have existed and are used in everyday life. The formation of laws and regulations based on cultural values and the nation's cultural culture needs serious attention. The search for customary law that applies in Indonesia to then be used as a basis for the formation of national law is very crucial in the midst of the decline in the adoption of the nation's cultural values so that customary law can be used as a reflection in the formation of law both at the central and regional levels in Indonesia. This writing uses sociological normative writing methods that will provide an elaboration of the position and position of the Customary Constitution in the Indonesian legal system. Through the writing of this journal, it is expected to provide an understanding of how important the position of the Customary Constitution is in legal development in the modern era. With the actualization of Customary Law in the formation of Law, it is hoped that we can nurture the wealth of noble values of the nation and be maintained as part of the nation's wealth, and Customary Law will still be used as a reference in every life of the nation and state in Indonesia.
Analisis Yuridis Ketidakseimbangan Kedudukan Hukum Wajib Pajak dan Fiskus dalam Sengketa Pajak: (Studi Terhadap Pembatalan SKP tanpa Sanksi bagi Pemeriksa) Jhonny Valentino; Firmansyah; Saiful Anam
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.6960

Abstract

Penelitian ini menganalisis ketidakseimbangan kedudukan hukum antara wajib pajak dan fiskus dalam sengketa pajak, terutama pada proses penerbitan dan pembatalan Surat Ketetapan Pajak. Dalam praktik perpajakan, fiskus memiliki kewenangan besar untuk memeriksa, menilai, mengoreksi, dan menerbitkan ketetapan pajak, sedangkan wajib pajak berada pada posisi yang lebih terbatas karena harus membuktikan keberatan atas koreksi yang dilakukan. Ketimpangan tersebut semakin terlihat ketika Surat Ketetapan Pajak dibatalkan, tetapi pemeriksa pajak tidak menerima konsekuensi hukum yang sebanding atas kesalahan prosedural atau substansial yang terjadi. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan peraturan perundang-undangan, konseptual, dan kasus. Hasil kajian menunjukkan bahwa pembatalan Surat Ketetapan Pajak tanpa sanksi bagi pemeriksa dapat menimbulkan persoalan serius terhadap prinsip keadilan, kepastian hukum, dan perlindungan hak wajib pajak. Wajib pajak menanggung beban waktu, biaya, administrasi, dan risiko hukum, sedangkan akuntabilitas pemeriksa belum terlihat secara tegas. Sistem sengketa pajak memerlukan penguatan mekanisme evaluasi dan pertanggungjawaban pemeriksa agar keseimbangan hubungan hukum antara wajib pajak dan fiskus dapat terjaga.  
The Limits of a Prosecutor's Authority to File Appeals and Cassation Petitions Against a Defendant Whose Detention Period Has Expired Under the New Criminal Procedure Code (KUHAP) Khadirin Khadirin; Saiful Anam; Cakra Heru Santosa; Wahyu Nugroho; Aris Yulia
Adagium: Jurnal Ilmiah Hukum Vol 4 No 2 (2026): Adagium: Jurnal Ilmiah Hukum
Publisher : PT. Meja Ilmiah Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70308/f9xb8p43

Abstract

Reform of criminal procedural law through Law Number 20 of 2025 concerning the Criminal Procedure Code (New Criminal Procedure Code) brings changes to the regulation of legal action and detention. This article analyzes the limits of the public prosecutor's authority in filing appeals and cassation when the defendant's detention period has ended, from the perspective of human rights, legal certainty, proportionality and correctional overcapacity. This research uses normative juridical methods with statutory, conceptual, case and comparative approaches. The research results show that the end of the detention period does not automatically eliminate the public prosecutor's right to file legal action. However, the end of the detention period ends the previous basis for detention, so that detention at the appeal or cassation stage must be based on new authority and determinations in accordance with the New Criminal Procedure Code. Detention without a valid legal basis has the potential to violate the right to freedom and legal certainty. Specifically for acquittal decisions, defendants who are still detained must be released from the moment the decision is pronounced and an acquittal decision cannot be challenged by cassation. Therefore, it is necessary to harmonize norms and strengthen judicial supervision so that legal measures are not misused as a means of maintaining detention and to guarantee the protection of human rights.
Strengthening Blue Economy Law through the Role of Red and White Cooperatives in Sustainable Development Saiful Anam; Cakra Heru Santosa; Liza Marina; Aris Yulia; Regita Widya Prameswari
Adagium: Jurnal Ilmiah Hukum Vol 4 No 2 (2026): Adagium: Jurnal Ilmiah Hukum
Publisher : PT. Meja Ilmiah Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70308/849eby56

Abstract

The blue economy is a development paradigm that emphasizes the sustainable use of marine resources by paying attention to ecological, social and economic aspects. Indonesia as a maritime country has great potential to develop a blue economy, but its implementation still faces various obstacles, both from a regulatory and institutional perspective. This article aims to analyze the strengthening of the blue economy law through the role of the Red and White Village/Subdistrict Cooperative as a forum for the people's economy. The research method used is a juridical-normative approach by examining related laws and regulations, legal doctrine, and cooperative institutional construction. The results of the analysis show that the Red and White Village/Subdistrict Cooperative normatively has the potential as an institutional instrument in supporting the blue economy through the function of organizing community businesses, strengthening the marine economic value chain, distributing economic benefits, and empowering coastal communities. However, the legal framework that regulates the relationship between cooperative law, maritime law and the principles of environmental sustainability still shows a fragmentation of norms so that harmonization of regulations and strengthening of sectoral policies is needed. The conclusions of this research are limited to a normative analysis of the legal design and institutional potential of cooperatives, not to measuring the actual effectiveness of cooperatives as blue economy actors because they have not been supported by empirical testing of institutional performance, governance capacity, or economic and ecological impacts at the community level. Further research needs to be directed at empirical studies regarding the effectiveness of the Red and White Village/Kelurahan Cooperatives in blue economy practices, including aspects of governance, access to financing, supply chains, environmental compliance, and their contribution to improving the welfare of coastal communities.
Co-Authors Aris Yulia Cakra Heru Santosa Firmansyah Jhonny Valentino Khadirin Khadirin Liza Marina Regita Widya Prameswari Wahyu Nugroho