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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL USM LAW REVIEW
Sihotang, Amri Panahatan
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Keabsahan Pengenaan Pajak Karbon Dalam Peraturan Perpajakan Margono, Margono; Sudarmanto, Kukuh; Sulistiyani, Diah; Sihotang, Amri Panahatan
JURNAL USM LAW REVIEW Vol. 5 No. 2 (2022): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v5i2.5918

Abstract

The purpose of this study was to find out and explain legality of carbon tax from philosophical, juridical, and sociological perspective and carbon tax imposition according to Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This research is very important because das sein is not always in line with das sollen is need for application of carbon tax where up to now carbon tax has not been implemented because implementation guidelines are not yet available or not ready. Many studies, scholars, and national organizations recommend carbon taxes to reduce Greenhouse Gas (GHG) emissions. This research type was descriptive normative qualitative. Research specification was descriptive analytical. Results were carbon tax legality in terms of philosophical basis, namely climate control instrument in achieving sustainable economic growth according to polluter pays principle. Juridical basis was that there is no regulation regarding carbon tax. Sociological basis was that Government of Indonesia is committed to reducing carbon emissions by 29% independently by 2030. The imposition of carbon tax is imposed on carbon emissions that have negative impact on the environment. Subject of carbon tax was an individual taxpayer or corporate taxpayer who buys goods containing carbon and/or carries out activities that produce carbon emissions. Object of the carbon tax was fossil fuels and emissions. Carbon tax rate was set at minimum Rp. 30.00 (thirty rupiah) per kilogram of carbon dioxide equivalent (CO2e) or its equivalent unit.  Tujuan penelitian ini adalah untuk mengetahui dan menjelaskan keabsahan pajak karbon ditinjau dari landasan filosofis, yuridis, dan sosiologis dan pengenaan pajak karbon menurut Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.Penelitian ini sangat penting karena das sein tidak selalu sejalan dengan das sollen adalah perlunya penerapan pajak karbon  dimana sampai dengan saat ini pajak karbon belum bisa diterapkan karena peraturan petunjuk pelaksanaan (juklak)-nya belum ada atau belum siap. Banyak penelitian, cendekiawan, dan organisasi nasional merekomendasikan pajak karbon untuk mengurangi emisi Gas Rumah Kaca (GRK). Jenis penelitian ini adalah kualitatif normatif deskriptif. Spesifikasi penelitian ini adalah deskriptif analitis. Hasil penelitian yaitu keabsahan pajak karbon ditinjau dari landasan filosofis yaitu instrumen pengendalian iklim dalam mencapai pertumbuhan ekonomi berkelanjutan sesuai prinsip pencemar membayar (polluter pays principle). Landasan yuridis yaitu belum adanya pengaturan mengenai pajak karbon. Landasan sosiologis yaitu Pemerintah Indonesia berkomitmen untuk mengurangi emisi karbon sebesar 29% secara mandiri tahun 2030. Pengenaan pajak karbon yaitu pajak karbon dikenakan atas emisi karbon yang memberikan dampak negatif bagi lingkungan hidup. Subjek pajak karbon adalah wajib pajak orang pribadi atau wajib pajak badan yang membeli barang yang mengandung karbon dan/atau melakukan aktivitas yang menghasilkan emisi karbon. Objek  pajak karbon   adalah bahan bakar fosil dan emisi yang dikeluarkan. Tarif pajak karbon ditetapkan paling rendah sebesar Rp. 30,00 (tiga puluh rupiah) per kilogram karbon dioksida ekuivalen (CO2e) atau satuan yang setara.        
Pertimbangan Hakim Terhadap Keabsahan Ijazah Pondok Pesantren Sebagai Syarat Peserta Pemilihan Kepala Desa Sihotang, Amri Panahatan; Arifin, Zaenal; Sudarmanto, Kukuh; Fristianti, Nadya Dhea
JURNAL USM LAW REVIEW Vol. 6 No. 1 (2023): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v6i1.6579

Abstract

The purpose of this study was to find out the Judge’s consideration of the Decision Number 40/G/2020/PTUN.Smg on the validity of the islamic boarding school diploma as a requirement for participation in the Village Head election and to find out the Judge’s application of the law on the validity of the islamic boarding school diploma as a requirement for participation in the village head election in the analysis on Decision Number 40/G/2020/PTUN.Smg. This study was normative juridical research using a qualitative analytical method based on a literature review. Based on the results of this study, it can be concluded that in his legal consideration, the Judge stated that the Plaintiff’s interest was not harmed. The Plaintiff did not have the legal standing to file a lawsuit in the State Administrative Court. The issue of determining the diploma validity as a requirement for nomination to the village head election was not addressed further in the decision. Judges should not only decide in a procedural manner, but also prioritize the resolution of the dispute substance. The application of law to be considered by the Judge must include the three fundamental values of legal objectives, namely legal justice, benefit, and certainty. Tujuan dalam penelitian ini adalah untuk mengetahui pertimbangan Hakim atas putusan Nomor 40/G/2020/PTUN.Smg terhadap keabsahan ijazah pondok pesantren sebagai syarat keikutsertaan pemilihan kepala desa dan penerapan hukum yang seharusnya diterapkan Hakim atas keabsahan ijazah Pondok Pesantren sebagai syarat keikutsertaan Pilkades dalam kajian putusan Nomor 40/G/2020/PTUN.Smg. Penelitian ini merupakan penelitian yuridis normatif dengan menggunakan metode analitis kualitatif berdasarkan studi pustaka. Hasil penelitian ini dapat disimpulkan bahwa Hakim dalam pertimbangan hukumnya menyatakan penggugat tidak memiliki kepentingan yang dirugikan sehingga penggugat tidak memiliki kedudukan hukum untuk mengajukan gugatan ke Pengadilan Tata Usaha Negara. Terhadap pokok permasalahan penentuan keabsahan ijazah sebagai syarat pencalonan pemilihan kepala desa tidak dipertimbangkan lebih lanjut di dalam putusan. Hakim seharusnya tidak sekedar memutus secara prosedural saja, namun harus mengedepankan penyelesaian subtansi pokok sengketa. Penerapan hukum yang seharusnya diterapkan dalam pertimbangan Hakim harus memuat ketiga nilai dasar tujuan hukum yaitu keadilan, kemanfaatan dan kepastian hukum.   Abstract   
Pembatalan Perjanjian Jual Beli Tanah Oleh Penjual Karena Pembeli Wanprestasi Sihotang, Amri Panahatan; Sari, Gita Novita; Arifin, Zaenal; Wahyudin, Muhammad Isro
JURNAL USM LAW REVIEW Vol. 6 No. 3 (2023): DECEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v6i3.7502

Abstract

The research aims to find out the process of the seller's implementation cancellation of land because the buyer defaulted, a result of the law seller's cancellation of the land purchase agreement because the buyer defaulted. The research method used in this study is sociological juridical. The results of research on the process of the sale agreement are agreements in which the agreement is valid and has binding power since the agreement between the seller and the buyer has been reached. A buying and selling bond based on contractual validity and other treaty principles. Many of the cases involved promises to pay for the sale, but they were too late. An agreement can be nullified for the sake of the law (van rechtswege neiting) or cancelable (vernietigbaar), if an agreement does not meet the requirements specified in Article 1320 of the Civil Code, if subjective conditions are not met (they agreed to bind themselves, to make a covenant) and objective conditions (a certain thing, a lawful cause). As a result of the law against the buyer when he breaks his promise, the buyer is required to pay for the loss that the seller has suffered, pay the costs of the case when it is brought before the court, and fulfill the agreement if it continues. Penelitian ini bertujuan untuk mengetahui proses pelaksanaan pembatalan jual beli tanah oleh penjual karena pembeli wanprestasi, akibat hukum pembatalan perjanjian jual beli tanah oleh penjual karena pembeli wanprestasi. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis sosiologis. Hasil penelitian proses erjanjian jual beli merupakan perjanjian dimana perjanjian itu sah dan memiliki kekuatan mengikat sejak tercapainya kata sepakat antara penjual dan pembeli. Pengikatan jual beli mendasarkan pada keabsahan berkontrak dan asas-asas perjanjian lainnya. Banyak kasus yang terjadi tersebut berisikan janji-janji untuk melakukan pembayaran pembayaran jual beli, akan tetapi terlambat. Suatu perjanjian dapat batal demi hukum (van rechtswege neiting) atau dapat dibatalkan (vernietigbaar), apabila suatu perjanjian tidak memenuhi persyaratan yang telah ditentukan pada Pasal 1320 KUHPerdata, yaitu apabila tidak memenuhi syarat subjektif (sepakat mereka mengikat dirinya, cakap untuk berbuat sesuatu perjanjian) dan syarat objektif (suatu hal tertentu, suatu sebab yang halal). Akibat hukum yang timbul terhadap pembeli apabila wanprestasi, pembeli diharuskan membayar ganti kerugian yang telah diderita oleh penjual, membayar biaya perkara apabila diperkarakan di pengadilan, dan memenuhi perjanjian jika masih dilanjutkan. 
Juridical Review Of The Customary Sale And Purchase Of Land In Kalisalak Village, Limpung District, Batang District Sihotang, Amri Panahatan; Udianto, Udianto -
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4271

Abstract

A reform intended to ensure legal certainty and improve the quality of evidence is the sale and purchase of land, which was previously sufficient to be completed in the presence of the village head but now needs to be completed in the presence of the PPAT per land regulations. The issue at hand pertains to the proper methods for purchasing and disposing of customary land within Kalisalak village, as well as the challenges that may arise. This study employed an empirical juridical research design with analytical descriptive research criteria. The study's findings indicate that, despite certain barriers to customary land purchasing and selling, the community's continued practice of land transactions based on custom is still permitted as long as the "cash" and "clear" requirements are satisfied. To avoid disputes in the sale and purchase of land, the government must provide clearer regulations for oversight and implementation. Additionally, legal knowledge about these restrictions must be widely distributed. In order to acquire legal clarity regarding land rights, the PTSL program significantly benefits the community and makes obtaining property certificates simple. This research suggests that in order for current legislation to be relevant to current trends, the government should evaluate its customary land regulations
MENCEGAH PERNIKAHAN DINI DEMI TERWUJUDNYA GENERASI UNGGUL DI SEKOLAH MENENGAH KEJURUAN (SMK) MIFTAHUL ULUM KABUPATEN SEMARANG Mukharom, Mukharom; Sihotang, Amri Panahatan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2020): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v3i1.149-155

Abstract

Marriage is a marriage ceremony binding ceremony that is celebrated or carried out by two people to formalize the marriage bond in religious law, state law, and customary law. Early marriage is a great institution to tie two teenage opposite sex people into one family bond. Several factors cause first marriage, namely personal factors and family factors. So far, there are still many communities, including students who do not know the impact of early marriage. Therefore it is necessary to do Community Service in the form of students' understanding of Semarang Regency Miftahul Ulum Vocational School about Prevention of Early Marriage to Realize Superior Generation. This service is doing by lecturing, and direct question and answer and evaluation after the activity carried out. This service carried out in a team. The implementation was carried out by the University of Semarang Faculty of Law Lecturer, who was competent in mastering the material regarding the prevention of early marriage to realize superior generations. Community service was held with a concentration on the prevention of first marriage for the sake of the realization of excellent productions.
Co-Authors Fristianti, Nadya Dhea Margono Margono Mukharom, Mukharom Sari, Gita Novita Sudarmanto, Kukuh Sulistiyani, Diah Udianto, Udianto - Wahyudin, Muhammad Isro Zaenal Arifin