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Dampak Hukum atas Kebijakan Kenaikan BBM pada PT Tameng Ditinjau dari Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro Kecil dan Menengah serta Dikali dari Teori Perlindungan Hukum Hartono, Hartono; Heliany, Ina
LITERATUS Vol 7 No 2 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i2.2158

Abstract

The fuel price increase in September 2022 had widespread impacts, including on Micro, Small, and Medium Enterprises (MSMEs), particularly those in the small-scale workshop services sector. MSMEs play a crucial role in the national economy, creating economic opportunities for low-income communities and reducing social inequality. This paper aims to analyze the impact of the fuel price increase on the revenue decline experienced by PT. Tameng, and link it to the regulatory framework under Law Number 20 of 2008 concerning MSMEs, as well as legal protection for small business owners. The methodology used is juridical-normative, analyzing written legal sources and relevant legislation.The findings show that the impact of the fuel price increase on PT. Tameng is significant, with a noticeable decline in revenue, directly reflecting the effects on small businesses. Article 7 of Law No. 20 of 2008 mandates the government to create a business climate conducive to the development of MSMEs. However, the fuel price hike policy has placed additional pressure on the small business sector, conflicting with the legal protection objectives. Therefore, a more sensitive evaluation of macroeconomic policies, considering the impact on vulnerable groups, is necessary.
Putusan Sela Pengadilan Pajak dalam Menyelesaikan Sengketa Gugatan secara Keseluruhan atas Objek Sita Penagihan Utang Pajak Suhartono, Suhartono; Heliany, Ina
IBLAM LAW REVIEW Vol. 6 No. 1 (2026): IBLAM LAW REVIEW
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM IBLAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52249/ilr.v6i1.640

Abstract

Penelitian ini bertujuan untuk menganalisis peran putusan sela yang dikeluarkan oleh Pengadilan Pajak dalam menyelesaikan sengketa terkait penyitaan utang pajak. Praktik penyelesaian sengketa sering terhambat oleh belum adanya putusan akhir, sementara otoritas pajak tetap melakukan tindakan penagihan seperti penyitaan aset. Hal ini berisiko menimbulkan kerugian yang tidak dapat dipulihkan bagi wajib pajak, terutama ketika status hukum utang pajak masih dipertanyakan. Putusan sela berfungsi sebagai instrumen hukum sementara yang penting untuk melindungi hak wajib pajak dan menjamin keadilan prosedural. Penelitian ini menggunakan pendekatan yuridis normatif dengan menganalisis peraturan perundang-undangan, doktrin hukum, dan putusan-putusan Pengadilan Pajak yang relevan. Fokus utama kajian adalah pada kedudukan hukum dan efektivitas putusan sela dalam memberikan perlindungan sementara selama proses penyelesaian sengketa. Analisis mengacu pada Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP) dan Undang-Undang Pengadilan Pajak, yang meskipun tidak mengatur putusan sela secara eksplisit, memberikan ruang bagi diskresi yudisial untuk menegakkan keadilan. Hasil penelitian menunjukkan bahwa putusan sela memiliki peran strategis dalam menyeimbangkan kepentingan negara dan hak wajib pajak, terutama dalam kasus penyitaan aset. Penguatan norma prosedural terkait putusan sela diperlukan untuk meningkatkan kepastian hukum dan keadilan dalam penyelesaian sengketa perpajakan.
Analysis of State Responsibility for Health Rights in Indonesia: Integrating Legal Positivism and Justice Theory Tjandrawinata, Raymond R.; Heliany, Ina
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52613

Abstract

This research examines the legal and moral dimensions of the state's responsibility for the right to health in Indonesia by synthesizing legal positivism and contemporary theories of justice. Focusing on Law No. 17 of 2023 on Health and the National Health Insurance scheme (Jaminan Kesehatan Nasional, JKN), the research argues that formal legal validity alone is insufficient to discharge the state’s constitutional obligations. While Indonesia has constructed a procedurally coherent health law framework that satisfies positivist criteria of legality, significant gaps remain in the realization of substantive justice, particularly for disadvantaged populations. By juxtaposing H.L.A. Hart’s conception of legal validity with John Rawls’s theory of justice as fairness, this study demonstrates that the legitimacy of health law must be assessed not only by its formal pedigree but also by its distributive consequences. The research concludes that state responsibility for health rights requires an integrated approach in which legal positivism is complemented—and normatively corrected—by justice-based evaluation, thereby proposing a dual-threshold conception of state responsibility in health law that distinguishes legal validity from normative legitimacy through doctrinal analysis and normative institutional evaluation. This study conceptually reframes state responsibility for social rights as a dual-threshold structure in which formal legality constitutes a necessary condition of obligation, while distributive justice operates as an independent condition of legitimacy.
Model Pendampingan Berbasis Komunitas: Implementasi Program Sahabat Saksi dan Korban bagi Anak Korban Kekerasan Seksual di Manggarai, Tebet Jakarta Selatan Windiyastuti, Feny; Heliany, Ina; Syam, Radian; Fitryantica, Agnes
Journal of Community Development Vol. 6 No. 2 (2025): Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i2.1828

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk memperkuat perlindungan serta pemenuhan hak anak korban kekerasan seksual melalui penerapan model pendampingan berbasis komunitas di Kelurahan Manggarai, Kecamatan Tebet, Jakarta Selatan. Program Sahabat Saksi dan Korban dirancang sebagai respons terhadap keterbatasan kapasitas masyarakat dalam melakukan pencegahan, penanganan awal, dan pendampingan anak korban kekerasan seksual. Metode pelaksanaan meliputi observasi awal, pemetaan kebutuhan, diskusi kelompok terarah, pelatihan relawan komunitas, serta sosialisasi kepada masyarakat yang melibatkan ketua RT/RW, tokoh masyarakat, orang tua, dan relawan. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan dalam pengetahuan dan kesadaran masyarakat mengenai isu kekerasan seksual pada anak, serta meningkatnya kesiapan kader dalam merespons kasus secara cepat dan tepat. Relawan yang telah dilatih mampu memahami prinsip-prinsip perlindungan anak, memberikan pertolongan pertama psikososial, serta mendampingi keluarga korban dalam mengakses layanan rujukan resmi seperti kelurahan, kepolisian, dinas sosial, dan P2TP2A. Pembahasan menunjukkan bahwa pendekatan berbasis komunitas mampu memperkuat koordinasi lintas pihak dan menciptakan lingkungan sosial yang lebih responsif terhadap perlindungan anak. Secara keseluruhan, program ini menyimpulkan bahwa model pendampingan berbasis komunitas efektif dalam memperkuat sistem dukungan sosial bagi anak korban kekerasan seksual dan memiliki potensi untuk direplikasi di wilayah lain dengan karakteristik sosial yang serupa.
Perdamaian melalui Pendekatan Keadilan Restoratif dalam Penanganan Tindak Pidana Anak di Indonesia Howard Lalamentik, Karen; Heliany, Ina
HUMANIORUM Vol 4 No 1 (2026): Jurnal Humaniorum
Publisher : PT Elaborium Elevasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/hmr.v4i1.140

Abstract

Peace through the restorative justice approach emerged in Indonesian society following public attention to a juvenile criminal case involving the child of a well-known musician couple in a fatal traffic accident in 2013, which resulted in the deaths of seven people, as reflected in Decision No. 123/Pid.Sus/2014/PN.Jkt.Tim. Based on this background, this study formulates three main issues: the differences in legal processes between the application of restorative justice under PERPOL-RI No. 6 of 2019 and PERJA No. 15 of 2020 and the aforementioned case; the legal consequences experienced by children in conflict with the law in court decisions applying restorative justice-based settlements; and the conditions under which restorative justice can be successfully implemented in handling juvenile crimes within the Indonesian legal system. This research employs a normative juridical method with descriptive non-statistical analysis, utilizing secondary data consisting of primary, secondary, and tertiary legal materials. The findings indicate that the effectiveness of restorative justice depends on procedural compliance, victim participation, offender accountability, and institutional oversight. Therefore, consistent and selective implementation enables the achievement of substantive peace and holistic justice, although not all types of juvenile crimes can be resolved through this approach due to normative and contextual limitations within Indonesia’s criminal justice practice.