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All Journal Brawijaya Law Journal : Journal of Legal Studies Jurnal Cakrawala Hukum Pembaharuan Hukum BHIRAWA LAW JOURNAL MLJ Merdeka Law Journal Jurnal Hukum dan Pembangunan SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Journal of Law and Legal Reform JILS (Journal of Indonesian Legal Studies)
Kadek Wiwik Indrayanti
Fakultas Hukum Universitas Merdeka Malang
Arts Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : MLJ Merdeka Law Journal

 1 
Implementation of Fairness Principle in Tax Collection for Health Benefits for Outsourced Workers (Study at PT. Pertamina Hulu Sanga Sanga, Kutai Kertanegara Regency, East Kalimantan) Ghorib Prayitno; Kadek Wiwik Indrayanti
MLJ Merdeka Law Journal Vol 2, No 1 (2021): May 2021 MLJ Merdeka Law Journal
Publisher : Postgraduate University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/mlj.v2i1.6238

Abstract

Efficiency and effectiveness are important factors for the company. To improve efficiency and effectiveness, the company can perform outsourcing system for labor management. PT. Pertamina Hulu Sanga Sanga has business contracts with three Supporting Service Companies, namely PT. PTC, PT. INJ and PT. IRA as a labor support service company. The three supporting service companies have their own policies in managing their employees who provide personnel services in the Pertamina Hulu Sanga Sanga operational area. One of the differences in the implementation of the policy of supporting service companies among the supporting service companies is the collection of health services tax using ASO (Administrative Services Only) services. This difference became a topic of discussion among outsourcing workers and sparked comparisons between support service companies that use the same health services but one company collects taxes, one does not collect taxes, and the other does not collect taxes but cover as if they were paying premium health insurance. . The research method used is through an empirical legal approach, with an analytical perspective with the object of study covering legal theory, and rules for collecting income taxes, especially health benefits tax for outsourcing workers. The primary data sources in this research are facts in the field and tax laws. Data collection techniques are through field orientation and interviews with outsourced workers and management of outsourcing companies and staff of the Tenggarong Tax Office. The results of the study indicate that the application of the principle of justice in tax collection on outsourcing workers has not been implemented. Legal efforts made by employer companies to regulate the equality of health benefit tax treatment have also not been seen. The existing work contracts are very detailed but still need to be clarified, especially regarding the implementation of health service facilities that can be uniformed for all supporting service companies. In addition, supporting service companies must also be wise in managing business contracts so as not to make policies that harm workers due to misinterpretations in determining whether health insurance is taxed or not.DOI: https://doi.org/10.26905/mlj.v2i1.6238
Pelaksanaan Perjanjian Kerjasama antar Pengusaha dengan Serikat Pekerja Okky Faried Hidayat; Kadek Wiwik Indrayanti; Diah ayu Wisnuwardhani
MLJ Merdeka Law Journal Vol 1, No 2 (2020): November 2020 MLJ Merdeka Law Journal
Publisher : Postgraduate University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/mlj.v2i1.5492

Abstract

Collective Labor Agreement (PKB) is the result of negotiations between trade unions and employers, which contains the terms of employment, rights, and obligations of both parties. PKS PT. Indolakto Pandaan for the period 2019-2021, whose content is limited in scope and regulates general matters. Employers, trade unions, and their members knowingly, have good faith and are responsible for implementing the contents of the PKS: in financial and non-financial contexts, both express and implied. Employers and workers have done this following the contents of the PKS. There are even some things that are better implemented. Entrepreneurs put forward a sense of humanity in making decisions. Workers have understood their obligations and rights. In the event of an employment problem, employers and trade unions agree to resolve the problem and always prioritize the spirit of deliberation in the bipartite cooperation institution to reach the best consensus. An agreement with upholding and respecting the values of harmonious industrial relations, following the prevailing laws and regulations in the Republic of Indonesia so that there will be no actions that harm both parties.AbstraksPerjanjian Kerja Bersama (PKB) merupakan hasil perundingan antara serikat pekerja dan pengusaha, yang memuat ketentuan kerja, hak dan kewajiban kedua belah pihak. PKS PT. Indolakto Pandaan periode 2019-2021 yang isinya dibatasi ruang lingkup dan mengatur hal-hal umum. Pengusaha, serikat pekerja dan anggotanya dengan sadar, beritikad baik dan bertanggung jawab dalam melaksanakan isi PKS: dalam konteks finansial dan non finansial, baik tersurat maupun tersirat. Pelaksanaannya telah dilakukan oleh pengusaha dan pekerja sesuai dengan isi PKB. Bahkan ada beberapa hal yang lebih baik diterapkan. Pengusaha mengedepankan rasa kemanusiaan dalam mengambil keputusan. Pekerja telah memahami kewajiban dan hak mereka. Jika terjadi masalah ketenagakerjaan, pengusaha dan serikat pekerja sepakat menyelesaikan masalah selalu mengedepankan semangat musyawarah di lembaga kerjasama Bipartit untuk mencapai mufakat yang terbaik. Kesepakatan dengan menjunjung tinggi dan menghormati nilai-nilai hubungan industrial yang harmonis, sesuai dengan peraturan perundang-undangan yang berlaku di Republik Indonesia sehingga tidak terjadi tindakan yang merugikan kedua belah pihak.DOI: https://doi.org/10.26905/mlj.v1i2.5492
Status Hukum Penjatuhan Pemutusan Hubungan Kerja dengan Alasan Efisiensi Perusahaan Dampaknya terhadap Eksistensi Perusahaan dari Sudut Pandang Normatif Maria Sisilia Lou Kelen; Kadek Wiwik Indrayanti
MLJ Merdeka Law Journal Vol 3, No 1 (2022): May 2022 MLJ Merdeka Law Journal
Publisher : Postgraduate University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/mlj.v3i1.7927

Abstract

This research aims to find out how the legal status of termination of employment (PHK) on the grounds of company efficiency as stipulated in Law Number 13 of 2003 concerning Manpower and Law Number 11 of 2020 concerning Job Creation, and also to find out how the impact of violating these rules on the existence or existence or legal status of the company or business entity. This research is a normative legal research which is a procedure for finding truth based on scientific logic from the normative side. The approach used in this research is a statutory approach and comparative approach, which is an approach carried out by comparing laws in one country with other countries or laws from a certain time and laws from another time. The results show that companies or employers who violate the provisions of Article 164 paragraph (3) of the Manpower Law and Constitutional Court Decision Number 19/PUU-IX/2011, both the decision letter of termination of employment (PHK) and the existence or existence of the company are declared null and void and contrary to the 1945 Constitution. Followed by the existence of a norm vacuum regarding the legal consequences if the company is not permanently closed, what is not clearly regulated in the new regulations, namely the Job Creation Law and Government Regulation Number 35 of 2021. The norm vacuum also occurs regarding the process of closing companies that carry out layoffs on the grounds of efficiency. It can be said that neither the old laws and regulations, nor the latest laws and regulations provide legal certainty for the parties.DOI: https://doi.org/10.26905/mlj.v3i1.7927
Kajian Kewenangan Kepala Daerah dalam Pemberian Izin Pertambangan di Kalimantan Timur Tohari, Aulia Rahman; Indrayanti, Kadek Wiwik
MLJ Merdeka Law Journal Vol 4, No 2 (2023): November 2023 MLJ
Publisher : Postgraduate University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/mlj.v4i2.11527

Abstract

This article identifies and analyzes the authority of provincial regionalgovernments in issuing mining permits based on Law Number 23 of 2014concerning Regional Government and Abuse of authority by Provincial Regional Governments in issuing mining business permits. The research method used is a normative legal research method. The results show that the authority to issue mining permits based on Law Number 23 of 2014 concerning Regional. Government is divided between the Regional Government and the Provincial Government. The authority to issue mining permits based on the concept of regional autonomy is more appropriate if it is owned by the regional government because the local government understands and knows their respective regions better. Furthermore, regarding licensing in the mineral and coal mining sector in the era of regional autonomy with the issuance of Law Number 22 of 1999 and updated with Law Number 32 of 2004 concerning Regional Government, Law Number 11 of 1967 concerning the principal principles of mining was originally is centralized and then adapts to the Regional Government Law to become decentralized. So that the government’s policy on licensing aspects in the mining sector in its implementation becomes overlapping between the authority of the Minister and the authority of the regent in granting permits for mining activities, resulting in misuse by the mining permit mafia by buying and selling permits, which in the end many permits are issued without following forest protection or sustainability rules. environment.
Implementasi Kewajiban Tanggung Jawab Sosial Perseroan Terbatas Bidang Sumber Daya Alam di Kabupaten Kutai Barat Sopian, Agus; Indrayanti, Kadek Wiwik
MLJ Merdeka Law Journal Vol 5, No 1 (2024): May,2024
Publisher : Postgraduate University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/mlj.v5i1.14001

Abstract

The legal product in the form of a Regent's Regulation issued by the West Kutai Regency Government which specifically regulates Guidelines for the Implementation of Corporate Social Responsibility is a form of control function over companies operating in the West Kutai Regency area by the West Kutai Regency Government. Based on the description above, this article examines and analyzes the Implementation of the Social Responsibility Obligations of Limited Liability Companies in the Natural Resources Sector Law Number 40 of 2007 concerning Limited Liability Companies in West Kutai Regency and the factors that hinder its implementation. The research method used in this research is an empirical legal research method. Trubaindo Coal Mining in implementing the Regulations on Limited Liability Company Social Responsibility Obligations in the field of natural resources based on Law Number 40 of 2007 concerning Limited Liability Companies in West Kutai Regency has implemented the company's corporate social responsibility in accordance with the program required by the people of Muara Begai Village. Meanwhile, the inhibiting factors that arise in implementing implementation are not being able to differentiate between needs and desires, there are several groups that prioritize personal interests rather than the people at large, of course this will interfere with the company in grouping the right groups that require Corporate Social Responsibility. The lack of Human Resources (HR) cannot be denied as an inhibiting factor and unforeseen things such as natural disasters such as floods, make it impossible to carry out scheduled Corporate Social Responsibility programs.
Co-Authors Aloysius R. Entah, Aloysius R. Ardiansyah Hamid AZ, Mohammad Ghufron Bawono, Suryaning Candera, Ardianto Dewi Astutty Mochtar Diah Aju Wisnuwardhani Diah ayu Wisnuwardhani Eka Nugraha Putra, Eka Nugraha Enny Ristanty Fiona Wiananda Adhyaksanti Fitriana, Ananda Ghorib Prayitno Lily Faradina Maria Sisilia Lou Kelen Nurini Aprilianda Okky Faried Hidayat Ruba'i, Masruchin Ruba’I, Masruchin Saraswati, Anak Agung Ayu Nanda Setiyono Setiyono Sopian, Agus Suhariningsih Supriyadi Supriyadi Tohari, Aulia Rahman Yudi Wicaksono Pratama