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All Journal JURNAL HUKUM Masalah-Masalah Hukum Jurnal Legalitas Lentera Hukum Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Hukum Novelty Jurnal Daulat Hukum Journal of Indonesian Legal Studies Jurnal Selat Unes Law Review Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan Kosmik Hukum ADLIYA: Jurnal Hukum dan Kemanusiaan Journal of Law and Policy Transformation JURNAL USM LAW REVIEW Legal Spirit Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Jurnal Supremasi Mendapo: Journal of Administrative Law Journal of Judicial Review SUPREMASI Jurnal Hukum PAMALI: Pattimura Magister Law Review Journal of Research in Social Science and Humanities Proceedings Series on Social Sciences & Humanities Jurnal Legisia Legal Protection for the Partnership Agreement Parties Jurnal Mediasas : Media Ilmu Syari'ah dan Ahwal Al-Syakhsiyyah SASI Fundamental : Jurnal Ilmiah Hukum International Law Discourse in Southeast Asia
Situmeang, Ampuan
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Efektivitas Regulasi Pajak Impor terhadap UMKM Pada Kawasan Perdagangan Bebas di Batam Wulandari, Aura; Situmeang, Ampuan; Tan, Winsherly
SUPREMASI : Jurnal Hukum Vol 8 No 01 (2025): SUPREMASI : Jurnal Hukum 2025
Publisher : Universitas Sahid

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Abstract

Penelitian ini mengkaji permasalahan hukum terkait efektivitas penerapan Peraturan Menteri Keuangan (PMK) No. 96 Tahun 2023 jo. PMK No. 111 Tahun 2023 terhadap perkembangan UMKM di Kota Batam yang berstatus sebagai Kawasan Perdagangan Bebas dan Pelabuhan Bebas. Permasalahan utama yang diteliti adalah adanya ketidaksesuaian antara tujuan kebijakan yaitu melindungi industri dalam negeri dan mendorong produk lokal dengan dampak implementasinya yang justru dirasakan memberatkan oleh sebagian pelaku UMKM, khususnya yang mengandalkan barang impor dan bahan baku impor. Penelitian ini bertujuan untuk mengevaluasi sejauh mana regulasi tersebut mendukung keberlangsungan dan daya saing UMKM. Menggunakan metode penelitian hukum empiris, data diperoleh melalui wawancara, observasi, dan dokumentasi, serta dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa meskipun kebijakan ini memberikan keuntungan bagi UMKM berbasis produk lokal, seperti pembebasan bea masuk dan dukungan ekspor, pelaku usaha yang bergantung pada barang impor dan bahan baku impor mengalami penurunan omset dan peningkatan beban administrasi. Efektivitas kebijakan ini masih bersifat parsial dan perlu ditingkatkan melalui penyederhanaan regulasi, peningkatan literasi hukum, serta insentif yang inklusif. Dengan pendekatan yang lebih adaptif dan kolaboratif, kebijakan ini diharapkan dapat menciptakan ekosistem usaha yang adil, kompetitif, dan berkelanjutan di wilayah Batam.
LEGAL VALIDITY OF SMART CONTRACTS FOR INVESTMENT PURPOSES: ANALYSIS OF INDONESIA’S LEGAL POLITICS AND EMERGING CHALLENGES Agustianto, Agustianto; Situmeang, Ampuan
Masalah-Masalah Hukum Vol 54, No 2 (2025): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.54.2.2025.269-282

Abstract

The rapid development of digital technology has significantly transformed various economic sectors, particularly through the emergence of digitized contracts, including electronic contracts and smart contracts. These innovations are especially impactful in the investment sector, providing enhanced speed, security, and efficiency. As the Indonesian economy becomes increasingly integrated with digital technology, the role of electronic and smart contracts becomes crucial, necessitating adaptations in the country’s legal framework. Indonesia's legal system has responded with regulatory reforms, such as amendments to the Electronic Information and Transactions Law, aiming to address the needs of the digital economy. However, the pace of legal adaptation has raised concerns, particularly regarding the timely recognition and support for smart contracts, which are poised to revolutionize investment practices by automating transactions and reducing the reliance on intermediaries. Despite efforts to regulate electronic systems, Indonesia’s legal politics have struggled to keep up with the demands of these technological advancements, leading to gaps in the legal support for digitized contracts. This paper analyzes the intersection of Indonesia’s legal politics and the evolving landscape of investment, focusing on how the legal framework can better accommodate the integration of electronic and smart contracts. The study emphasizes the need for a comprehensive legal structure that fosters the growth of digital investment, providing legal certainty and protecting stakeholders. It ultimately proposes a model to support the future of investments, integrating legal clarity, regulatory adaptation, and industry collaboration to ensure that Indonesia’s legal framework can effectively support the evolving digital economy.
Co-Authors Agustianto Agustianto, Agustianto Agustin, Indri Ceria Agustini, Shenti Alhakim, Abdurrakhman Amboro, FL Yudhi Priyo Antony Aulia Putri Brelly, Adolfh Davina Shebiartha, Kyushu Disemadi, Hari Sutra Edison Edison Febriyani, Emiliya Fitri, Winda Girsang, Junimart Haiti, Rudolf Halawa, Filemon Hieu, Le Ho Trung Hutauruk, Rufinus Hotmaulana I Gusti Bagus Wiksuana Irawan, Dhenisa Oktavia Jaya, Febri Karo Karo, Rizky Pratama Putra Kusmayanti, Rita Lu Sudirman Mahardihka, Delvin Shakira Mahendra, Adam Marsellia, Dini Marsudi, Irvan Ricardo Martua, Susanto NURLAILY, NURLAILY Nurviani, Nanny Panama, Nikolas Park, Jihyun Polim, Taufik Prakasa, Satria Unggul Wicaksana Rahmad, Tedi Sutadi Razak, Siti Suraya Abd Rina Shahriyani Shahrullah Rusdiana, Shelvi Saefudin, Yusuf Santiago, Owen saputra tanwir, yopta eka Shahriyani Shahrullah, Rina Silviani, Ninne Zahara Sohheng, Nipon Sunatoyoga, Jody Tan, David Tan, Winsherly Tantimin Tantimin, Tantimin Trinh, Hien Weley, Nadia Carolina Wulandari, Aura