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The Application of Tax Law to a Corporation's Bankruptcy Restricted in Indonesia Rachmat Dwi Putranto; Anggoro Hendrawan; Marjan Miharja; Gunawan Nachrawi; Emil Salim
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2507

Abstract

While the journey of a legal entity of the Company is limited in Indonesia in terms of carrying out its business in accordance with its purpose, there are occasionally unexpected events such as debts that impede the smooth operation of the company's cash, or even ongoing disputes with creditors that force the company to declare bankruptcy via court orders, even though bankruptcy is not mandatory. Everything comes to an end with the Company. The Limited Liability Company owes the state something, specifically tax. The Directorate General of Taxes of the Republic of Indonesia's Ministry of Finance is responsible for state taxes. If the Company's tax obligations are not met optimally, the company's management, in this case the Directors and Commissioners, is responsible for resolving them. The company owner entrusts the Board of Directors with the responsibility of carrying out the responsibilities imposed by its authority in a limited company and carrying out the task prudently in accordance with the prudential principle. The curator was involved in a party's bankruptcy to manage the assets of parties in bankruptcy and distribute them to creditors in compliance with applicable rules and regulations.
The Factors Contributing to the Decline in Community Trust in the Jokowi Administration's Government (2019-2024) Marjan Miharja; Yastuty Handalya; Gunawan Nahrawi; Rahmat Dwi Putranto; Ryan Hidayat
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2508

Abstract

This study investigates the discrepancy between what should have happened during the development of the omnibus law on the work of the work and the policies relating to the Covid-19 epidemic in Indonesia and what really occurred. When the Omnibus Law and policies in the Pandemic Covid-19 are supposed to be a powerful solution to the problem, reality transforms into a field of new issues that generate a flood of negative comments from diverse individuals, resulting in a loss of faith in the government. The Omnibus Law and Covid-19 policies, which the Government and Parliament interpret as a progressive breakthrough for resolving multisectoral problems during the presidency of President Joko Widodo, are interpreted differently by some community circles and academics as laws and disabled policies, both formal and material. As a result, the aim of this study is to investigate the essence of Omnibus Law and Covid-19 policies, which have created a challenge for the Indonesian country by eroding community faith in the government.
Covid-19 Vaccination Rights and Obligations in Indonesia from a Legal Perspective Gunawan Nachrawi; Ryan Hidayat; Marjan Miharja; Rahmat Dwi Putranto; Yastuty Handalya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2504

Abstract

Indonesia declares a state of emergency due to Pandemic Covid-19. Indonesia declared a state of health emergency in 2020 via Presidential Decree No. 11. Numerous measures have been undertaken to mitigate the consequences of the Covid-19 epidemic. Vaccination is one of the government's attempts. However, in the prosocity of vaccination-related benefits and drawbacks. Numerous individuals refused to be vaccinated. This research is legal in nature and is doctrinal in nature. It employs a conceptual method and a legislative approach (statue approach) to the handling of Pandemic Covid-19 in Indonesia. The study's findings show that immunizations are provided free of charge, which, while initially a right of each citizen, may become a responsibility in light of Indonesia's present state of health emergency. This is possible because an individual who is not vaccinated has the ability to transfer the disease to others.
Discrimination against Citizens' Rights When the Entry of Foreign National Citizens Threatened By Emergency Public Activity Restrictions (PPKM) Gunawan Nachrawi; Marjan Miharja; Rachmat Dwi Putranto; Jean Magtel Pah; Mayang Maharani Yahya Bayan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2509

Abstract

The entry of foreign national citizens (foreigners) into Indonesia when emergency public activity restrictions are enacted jeopardizes citizens' rights, including the freedom of movement within the country. The aim of this study is to ascertain whether there was prejudice against citizens when the emergency public cactivity restrictions (PPKM) was at stake regarding foreign national citizens' (foreigners') admittance into Indonesia. The descriptive method combined with a literature review was employed in this investigation (literature study). This legal study employs secondary primary law materials in the form of legislation containing discussions of legal topics and legal publications such as textbooks, legal dictionaries, legal journals, and other legal literature. The findings of this study reveal that when limits on community activities are enacted, the entry of foreign citizens (foreigners) into Indonesia becomes a productive contraption, as it may jeopardize the lives of Indonesian locals.
Implementation of Emergency Public Activity Restrictions (PPKM) in Accordance With Human Rights and Pancasila Principles Marjan Miharja; Emil Salim; Gunawan Nachrawi; Rachmat Dwi Putranto; Anggoro Hendrawan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2505

Abstract

Since the beginning of 2021, the Indonesian government's policy has been to enforce public activity restrictions (abbreviated as PPKM) in order to deal with Covid-19 pandemics in Indonesia. Public activity restrictions (PPKM) are in place in various places that are hotspots for Covid-19 infection, most notably on the Indonesian island of Java and Bali. The government took this effort to slow the spread of Corona Virus, or Covid-19. Prior to the implementation of this public activity restriction (PPKM) program, the government imposed large-scale social restrictions (PSBB) or lockdown zones in a number of places throughout Indonesia. The government was fully supported in implementing these public activity restrictions (PPKM) by the Indonesian National Armed Forces (TNI), Police, and municipal police units (Satpol PP) as part of the Covid-19 Task Force. How effective these public activity restrictions (PPKM) are remains an open question for all stakeholders. However, the reality is that there are still numerous singers between the community and the Task Force on public activity restrictions (PPKM), resulting in damage to the community and a negative influence on society. Numerous human rights breaches and actions that contradict the nation's ideology, specifically Pancasila, result in a fall in community faith in the government.
State Responsibility for the Citizens in Indoensia’s Covid-19 Pandemic Rachmat Dwi Putranto; Gunawan Nachrawi; Marjan Miharja; Mayang Maharani Yahya Bayan; Jean Magtel Pah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2510

Abstract

This Covid-19 pandemic has elevated Indonesia to emergency status, prompting the government to implement an emergency PPKM policy, as detailed in Minister of Home Affairs Instruction 15 of 2021 on the enactment of restrictions on community activities in the Java and Bali provinces. However, the strategy does not imply that the government is abdicating its duty for all facets of citizens' life. This legal research examines the laws and regulations governing the treatment of the Covid-19 epidemic in Indonesia using the conceptual approach and the statute approach. This legal research draws on secondary primary law sources, including statutes and regulations pertaining to the legal topics covered, as well as legal publications such as textbooks, legal dictionaries, legal journals, and other legal literature.
Co-Authors AA Sudharmawan, AA Abdillah Umar Lubis Achmad Zahruddin Adam Mahdi Elrahma Rosyady Adi Prasetiyo, Ricky Affandi, Sodri Afif, Abrar Agung Ardiansyah Ahmad Ahmad Akbar, Sultan Akmal Ridho AL-Qamar S. Sangadji Ali Aridi Amanda Lestari Putri Lubis Ambarsari, Ningrum Andri Sutrisno Anggoro Hendrawan Anggoro Hendrawan Arby Hermawan Arief Fahmi Lubis Arif Awangga Beato Dionisius L. Bionda Johan Anggara Bram B Baan Budi, Arrum Bunadi Bunadi Chabib Susanto Dadang Herli Deden Adith Fauzan Dezonda R. Pattipawae Dian Arifni, Esa Didik Suhariyanto Didik Suhariyanto Dimas Widya Pradana Dolfries Jakop Neununy Eko Agus S. Emil Salim Emil Salim Emilio Raynaldi Porwayla Esa Dian Arifni Fahim Achmad Rizaldi Fahim Achmad Rizaldi Fakhlur , Fakhlur Fandy Lucky S. Faoso F. Telaumbanua Farah Januati Fatih Fauzan Zulfa R. Ferdinanto, Tonny Fitryantica, Agnes Gerry Lesmana Grenaldo Ginting Gugus Atmoko Gunawan Gunawan Gunawan Nachrawi Gunawan Nachrawi Gunawan Nahrawi H. Pesik, Hendrio H.E. Rakhmat Jazuli Hadi R, Luqman Hafidzun Sat Febrian Hamka, Vinoti Hardian Hardian Hasan Hasan Hendrikus Lermatin Henny Saida Flora Heri Setiawan Heru Mahendra Ica Karina Irsan Irsan Irsan Irsan Jamiatur Robekha Jazuli, H.E. Rakhmat Jean Magtel Pah Jean Magtel Pah Johan Johan Joni Sudarso Juwita S Katarina Salona Kemala, Ratih Kurnia S, Satriya Leman Setia Budi Lilis Purba Linda Agustina Lisda Purwanti Lubis, Amanda Lestari Putri Lucy Lidiawati Santioso M. Khoerul Anam M. Kholilurrahman Manullang, Sihol Mariana Harahap Mayang Maharani Yahya B. Mayang Maharani Yahya Bayan Meydi Nabillah Misbahul Huda Misbahul Huda Mugiyono Mugiyono Muhammad Mursid Muhammad Sofyan Hidayat Mustajab, Wahyu myharto, Wiend Sakti Neununy, Dolfries Jakop Ngurah Agung, I Gusti Agung Nimbrod Henukh Ningrum Ambarsari Novariyadi Putra Ardhana Noviyanto, Tri Arief Nugraha, Sandi Nur Alam B. Nurul Hasanah Nurwijayanti Panji Adela Paternus Alvian L. Paternus Ndruru Polii, Johanis L. S. S. Prasetiyo, Wahyu Pujantini Pujantini Putra, Irman R. Pattipawae, Dezonda Rachmat Dwi Putranto Rahmat Dwi Putranto Rahmawati, Dyah Rani Yuwafi Yuwafi Ridho, Akmal Riki Andreas S. Riyanta Riyanta Rizal Apriyanto Rizaldi, Fahim Achmad Robekha, Jamiatur Ronal Saut Rosiyati Rosiyati Rosiyati, Rosiyati Ruben Alexander Hutagalung Rusma, Yasmin Noor Hanan Rusnandi Rusnandi Ryan Hidayat Ryan Hidayat Salamat Martua Sandi Nugraha Sandi Nugraha Sanjaya M, Andy Saparuli Saparuli Saputra, Toha Achmad Sardjana Orba Manullang Sari, Asmila Septya Rizky Sihotang, Rismauli Dahliana Sitompul , Michael Sonia Yekti H. Sonia Yolla Viqwan Sri Setiawati Sri Setiawati, Sri Sri Sudono Saliro Suhendar Sulis Setyowati Sultan Akbar Suparmin, Entol Syafari, Herdin Syahruddin, Erwin Tamrin Muchsin Tanjung, Bitus Taufik Tri Alpiansyah Tunggal, Agung Valentino Brostito Veni Florence Lakie Viktor Agung Pratama Wiend Sakti Myharto Wiend Sakti Myharto Windyastuti, Feny Wira Agustian Tri H. Yasmin Noor Hanan Yasmin Noor Hanan Rusmana Yastuty Handalya Yastuty Handalya Yudianto Yudianto Yudianto Yudianto Yulius Alfredo Yuwafi, Rani Zaini, Abdullah Zaka Mubarok Zuhdi, M