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Made Suartini
Fakultas Hukum, Universitas Tabanan

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KAJIAN REGULASI: TANTANGAN DAN IMPLIKASI PERSYARATAN KHUSUS KUASA HUKUM DALAM PENGADILAN PAJAK: Regulatory Review: Challenges And Implications Of Special Requirements For Legal Representatives In Tax Court Putu Andhika Kusuma Yadnya; Renhat Marlianus Siki; Made Suartini; I Wayan Jekalaya
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.197

Abstract

The issue of legal representation in the Tax Court is significant due to the complexity of tax law and the high number of disputes filed each year. The special requirement for legal representatives namely, that they must be either licensed advocates or certified tax consultants is stipulated in Articles 34 and 36 of the Tax Court Law. This regulation aims to uphold professionalism and competence in dispute resolution. However, this approach also raises concerns regarding fairness, especially for small and individual taxpayers who struggle to obtain qualified legal assistance. This study employs a normative legal method with statutory and conceptual approaches to analyze the rules and legal implications of this regulation. The findings indicate that out of 14,709 cases in 2022, there were only about 3,200 active legal representatives who met the qualifications, revealing a significant imbalance. Additionally, varying interpretations of the qualifications for legal representatives in practice have led to legal uncertainty. The study highlights the need for policy adjustments and the establishment of legal aid schemes to ensure equal access to justice
INTEGRASI PRINSIP GREEN PORT DALAM REGULASI KEPEMILIKAN LAHAN DAN PENEGAKAN HUKUM LINGKUNGAN DI PELABUHAN INDONESIA: Integration of Green Port Principles in Land Ownership Regulations and Environmental Law Enforcement in Indonesian Ports I Wayan Antara; I Dewa Gede Budiarta; I Wayan Jekalaya; Made Suartini
Ganec Swara Vol. 19 No. 4 (2025): Desember 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i4.431

Abstract

Ports as engines of growth face a dilemma between driving economic growth and preserving the environment. This study aims to analyze the integration of Green Port principles within the regulations governing land ownership and environmental law enforcement in Indonesian ports. The research employs a normative juridical method with statutory and conceptual approaches. The results indicate that land ownership regulations for foreigners create governance complexity and gaps, while environmental law enforcement through the strict liability and polluter pays principles remains ineffective due to difficulties in identifying polluters, force majeure claims, and overlapping authorities. As a solution, this study proposes an integrated Green Port Policy framework built on three pillars: the integration of land permits with environmental obligations, integrated law enforcement through inter-institutional synergy, and a system of incentives and disincentives. This framework is expected to create sustainable and equitable port governance
Co-Authors I Dewa Gede Budiarta I Wayan Antara I Wayan Jekalaya Putu Andhika Kusuma Yadnya Renhat Marlianus Siki