Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Social Service and Research
Evi Kongres
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Rejection of Bankruptcy/PKPU Petitions Against Apartment Developers Following Sema No. 3 Of 2023: An Analysis of Legal Protection, Substantive Justice, and Legal Certainty for Unsecured Creditors Rusdinah Rusdinah; Evi Kongres
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1433

Abstract

This study aims to analyse the application of the simple evidentiary principle in bankruptcy cases and Suspension of Debt Payment Obligations (PKPU) against apartment developers after the issuance of the Supreme Court Circular Letter Number 3 of 2023, as well as examine legal protection for concurrent creditors due to the rejection of bankruptcy applications or PKPU. The research method used is normative legal research with a legislative, conceptual, and case approach through the analysis of Decision Number 10/Pdt.Sus-PKPU/2022/PN Niaga Smg, Decision Number 320/Pdt.Sus-PKPU/2022/PN Niaga Jkt.Pst, and Supreme Court Decision Number 1349 K/Pdt.Sus-Pailit/2023. The novelty of this research lies in the analysis of the shift in the meaning of the simple evidentiary principle for apartment developers reviewed from the perspective of substantive justice and legal certainty and its implications for the protection of concurrent creditors. The results of the study show that before the enactment of Supreme Court Circular Letter Number 3 of 2023, the application of the simple proof principle focused on the fulfilment of the elements of the existence of more than one creditor and debts that have matured and can be collected as stipulated in Law Number 37 of 2004. However, after the enactment of Supreme Court Circular Letter Number 3 of 2023, the complexity of the legal relationship between developers and apartment buyers has become the main consideration, so that bankruptcy applications or PKPU tend to be considered as not meeting the simple evidentiary requirements.
Abuse of Authority in Tax Collection Through the Application of Tax Seizure (Gijzeling) by the Directorate General of Taxes Seselia Ongso; Evi Kongres
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1434

Abstract

This study discusses the authority of the Directorate General of Taxes (Direktorat Jenderal Pajak, Dirjen Pajak) in the process of tax collection through the application of tax hostage taking (gijzeling) and the legal consequences of its application if it is carried out based on tax collection that contains deviations of authority. The formulation of this research problem includes: how is the authority of the Director General of Taxes in the tax collection process through the application of gijzeling, and what are the legal consequences of the implementation of gijzeling carried out through tax collection which contains deviations of authority, in terms of legal certainty and legal protection of taxpayers. This study uses normative-empirical legal research methods with legislative, conceptual, and case study approaches. The results of the study show that the authority of the Director General of Taxes in implementing gijzeling is attribution authority given by laws and regulations as a tax collection instrument that can only be used after all material and procedural requirements determined by law are met. This condition results in legal uncertainty, reduced legal protection for taxpayers, and opens up the possibility of legal liability for government actions carried out illegally. This study concludes that the effectiveness of tax collection through gijzeling must be balanced with compliance with the principles of legality, proportionality, and accountability so that the implementation of tax authority does not develop into a form of abuse of authority that is detrimental to taxpayers.
Co-Authors Rusdinah Rusdinah Seselia Ongso