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The Legal Framework of E-Commerce Taxation in Indonesia and Singapore Sudirman, Lu; Girsang, Junimart; Abao, Grace Angela
Legal Spirit Vol 8, No 2 (2024): Legal Spirit
Publisher : Pascasarjana Ilmu Hukum, Universitas Widya Gama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/ls.v8i2.5433

Abstract

The aim of this research is to conduct a comparative analysis of the regulation and implementation of e-commerce taxation rules in each country, as measured through their impact on the economies of these nations. This study employs a normative juridical approach. The findings indicate that Indonesia could benefit from learning from Singapore, one of the leading Asian countries in terms of economic growth derived from the e-commerce sector. This serves as evidence of the success of implementing taxation regulations and legal frameworks related to e-commerce in Singapore. Minister of Finance Regulation Number 60 of 2022 (PMK Number 60/2022) represents a strategic step in regulating e-commerce taxation in Indonesia, granting the government the authority to establish order, fairness, and sustainable economic growth in the digital era. In response to the challenges presented by e-commerce, Singapore has made adjustments to its taxation regulations, even though there are no specific provisions in place for the digital economy. The guidelines issued by the Inland Revenue Authority of Singapore (IRAS) serve as crucial reference points for determining tax obligations in e-commerce transactions, taking into account factors such as production location and website hosting
POLEMIK IMPLEMENTASI PEMBERIAN HAK RESTITUSI DALAM TPPO: PERDAGANGAN ORANG ATAU PEKERJA MIGRAN ILEGAL? Siahaan, Hervyan; Sudirman, Lu; Girsang, Junimart
Legal Standing : Jurnal Ilmu Hukum Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v7i2.7608

Abstract

Fulfilling justice for trafficking victims is not enough to be imprisoned alone but must come to the recovery of the suffering losses of trafficking victims. In Law Number 21 of 2007 concerning the Eradication of Trafficking in Persons, it stipulates the rights that can be given to victims, one of which is the right to restitution that must be given by traffickers as compensation to victims, in this case based on District Court Decision Number: 109 / Pid.Sus / 2022 / PN Tp, the defendant was convicted in accordance with the second alternative charge JPU Article 81 Jo Article 69 of Law of the Republic of Indonesia Number 18 of 2017 concerning the Protection of Migrant Workers as amended by Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation Jo Article 55 paragraph (1) to – 1 of the Penal Code with a prison sentence of 10 (ten) years and a fine of IDR 1,000,000,000 (one billion rupiah). The method used in this study is normative-empirical legal research by examining actual actions in the form of legal documents (judges' decisions) which are then adjusted to applicable rules and regulations, information collected through online literature searches, books, and related regulations. In this legal research, legal approaches, conceptual approaches, and case approaches will be used, along with specific research needs. In this study, primary and secondary legal materials were used. The legal material analyzed is presented methodically, logically, and reasonably. Based on the findings of the study, it can be concluded that the conviction in the judgment number 109/Pid.Sus/2022/PN Tp by being convicted of legally and convincingly violating the articles contained in the PMI Law, justice for victims is not fulfilled where  the type of crime is a criminal offense that is not included in the provisions of article 2 paragraph (1) letter a of Perma Number 1 of 2022.
Criminological Perspective in Crime Prevention of Land Grabbing Girsang, Junimart; Gunarto, Gunarto; Amin, Al
Jurnal Hukum Vol 40, No 2 (2024): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.40.2.291-306

Abstract

Land grabbing, a pervasive issue with significant social, economic, and environmental consequences, is often rooted in unlawful land appropriation, highlighting the need for effective legal reforms and policy implementation. This study explores the issue of land grabbing in Indonesia from a criminological perspective, focusing on the intersection of criminal law enforcement and social policy. The research aims to analyze the causes, effects, and potential solutions to land grabbing, with a particular emphasis on social defense and justice. Using a normative juridical approach, the study examines relevant legal norms, regulations, and frameworks, which address land grabbing and its law enforcement. Findings suggest that a comprehensive approach involving legal enforcement, public education, improved land administration, and active community participation is essential to reduce land grabbing. The study concludes that a balanced integration of legal measures and social interventions is necessary to protect property rights, promote justice, and create a fairer and more stable environment for land ownership in Indonesia.
Strengthening Consumer Protection in Digital Transactions: A Legal Perspective on Click-Wrap Agreements Under the Consumer Protection Law Panjaitan, Hulman; Girsang, Junimart; Djanegara, Moermahadi Soerja; Fahim, Md Hasnath Kabir
Jurnal Hukum Vol 41, No 3 (2025): Jurnal Hukum
Publisher : Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jh.41.3.666-693

Abstract

This study examines the effectiveness of consumer protection in Indonesia’s digital transactions, with a focus on click-wrap agreements. It addresses three key questions: the normative application of consumer protection laws, the practical challenges in enforcing these laws in online markets, and strategies to strengthen legal safeguards. Using a normative and conceptual juridical approach, the research analyzes relevant legislation, including the consumer protection law, electronic information and transactions law, personal data protection law, Government Regulation Number 80/2019, and Minister of Trade Regulation Number 31/2023. Literature review and legal documents, such as academic studies, court decisions, and government policies, were also examined to assess compliance, identify ambiguous clauses, and evaluate protection mechanisms. Findings indicate that while Indonesia has legal framework guaranteeing consumer rights to accurate information, safety, compensation, and data privacy, practical enforcement remains limited. Click-wrap agreements often contain complex or non-negotiable clauses that reduce consumers’ ability to exercise their rights. Strengthening legal mechanisms, including online dispute resolution, enhanced capacity of the consumer dispute resolution agency, digital consumer literacy, and regulatory harmonization, is essential to bridge the gap between law and practice. Coordinated implementation of these measures can ensure effective, transparent, and equitable protection for digital consumers.
KEPASTIAN HUKUM TANGGUNG JAWAB PELAKU USAHA DALAM PERLINDUNGAN KONSUMEN DI INDONESIA BERDASARKAN UNDANG-UNDANG NOMOR 8 TAHUN 1999 Girsang, Junimart; Patros, Asmin
Journal of Judicial Review Vol. 13 No. 1 (2011): Journal of Judicial Review
Publisher : Universitas Internasional Batam

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Abstract

The abstract in this article is available in printed form.
Kajian Yuridis Sanksi Pidana Terhadap Tindak Pidana Hate Speech Cyberbullying di Indonesia Alhakim, Abdurrakhman; Girsang, Junimart; Wadhi, Getrudis Yetiana
Legalitas: Jurnal Hukum Vol 15, No 2 (2023): Desember
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/legalitas.v15i2.449

Abstract

Developments in the field of information and communication technology can have both positive and negative impacts and one of them is cyberbullying. Cyberbullying is a form of intimidation that occurs in cyberspace. The aim of this research is to find out how the criminal law policy for dealing with cyberbullying is based on criminal law reform. Criminal law policies regarding cyberbullying in Indonesia can currently be identified with the Criminal Code and Law no. 11 of 2008 concerning Information and Electronic Transactions. The current Criminal Code contains several articles relating to cyberbullying. Criminal law policies for efforts to overcome cyberbullying to reform criminal law can be obtained through the Concept of the Criminal Code as well as comparative studies with other countries regarding cyberbullying, so that the latest Criminal Code is formed and carried out comparisons so that it can be used as a reference and consideration for providing input on how to overcome cyberbullying in Indonesia. The type of research used is normative juridical using a statutory approach, analytical approach and case approach.
Kebijakan Pemberian Kompensasi Terhadap Pekerja Perjanjian Waktu Tertentu di Kabupaten Karimun Oktavia, Ariani; Sudirman, Lu; Girsang, Junimart
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3490

Abstract

In 2020, Law Number 11 of 2020 concerning Job Creation has been enacted. With this, it also changes the legislation regarding employment, including Government Regulation Number 35 of 2021. The purpose of this research is to find out the implementation of Government Regulation Number 35 of 2021 concerning PKWT, Outsourcing, WKWI, and PHK after the Constitutional Court Decision on Providing Compensation for PKWT Workers and providing solutions in accordance with the laws and regulations and facts found in the field in order to overcome the obstacles that occur. This research uses the Empirical/Sociological type of legal research because the data to be used is mainly data obtained directly which is primary data. Compensation is the right of workers who are bound by a Fixed-Term Employment Agreement (PKWT), so employers are obliged to provide the rights of PKWT workers at the end of the working period in accordance with the employment agreement. If the employer does not pay compensation rights, administrative sanctions will be imposed in accordance with applicable regulations.
Indonesia's Contribution to The Development of International Climate Law (Judicial Analysis of The Implementation And Development of International Climate Law in The Riau Islands Province Region) Hidayah, Luthfia; Shahrullah, Rina Shahriyani; Girsang, Junimart
Journal of Law and Policy Transformation Vol 8 No 2 (2023)
Publisher : Universitas Internasional Batam

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Abstract

The Indonesian state has made an important contribution to the development of international climate law by implementing efforts to reduce greenhouse gas emissions and protect environmental sustainability. By collaborating with other countries, Indonesia has also actively participated in negotiations on global agreements on climate change. Indonesia has also implemented regulations and programs for greenhouse gas emissions and deforestation, prioritizing ecosystems, which aim to improve ecosystem balance through sustainable forest and land management. Indonesia has pledged its commitment to overcoming climate change, remembering that Indonesia has peat soil and is rich in natural energy sources that can be used as renewable energy sources, developing renewable energy is a substitute for reducing fossil fuels that trigger greenhouse gas emissions. Indonesia has also developed an action concept aimed at reducing emission problems by up to 29% by 2030. RAN GRK is integrated through national agendas such as Nawacita and RAN (National Action Plan). In conducting research, the author uses normative legal research methods by accumulating information in the form of legal products. And with cooperation from developed countries as the largest contributors to gas emissions, developing countries should be able to collaborate well in carrying out efforts to develop international climate legislation.
Analisis Yuridis Penerbitan Surat Persetujuan Berlayar Mt. Sea Tanker Ii di Kantor Kesyahbandaran dan Otoritas Pelabuhan Batam Rahma, Isnawati Azizatul; Situmeang, Ampuan; Girsang, Junimart
Wajah Hukum Vol 7, No 2 (2023): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/wjh.v7i2.1259

Abstract

MT. Sea Tanker II, which was going to docking to Surabaya, was hampered by its departure due to the non-issuance of a Sailing Approval Letter by the KSOP Batam Region, on the grounds that the owner MT. Sea Tanker II was reported by other parties regarding MT. Sea Tanker II at the Riau Islands Police. MT. Sea Tanker II has carried out its obligations to pay the fees for anchoring services, mooring services, guide-in services, and delay-in services, as well as completing the required documents for the issuance of the Sailing Approval Letter, but the Special KSOP Batam Region is not willing to issue the SPB for fear of being investigated by investigators from the Regional Police. Riau Islands. The actions taken were not in accordance with the KSOP authority contained in articles 207 and 208 point (g) of Law Number 17 of 2008 concerning Shipping, which states that KSOP Batam Region can only detain ships with a written order from the Court. This research is a legal research, namely the process of finding legal rules, legal principles, or legal doctrine in order to answer legal issues and analyze court decisions.
POLEMIK IMPLEMENTASI PEMBERIAN HAK RESTITUSI DALAM TPPO: PERDAGANGAN ORANG ATAU PEKERJA MIGRAN ILEGAL? Siahaan, Hervyan; Sudirman, Lu; Girsang, Junimart
Legal Standing : Jurnal Ilmu Hukum Vol. 7 No. 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v7i2.7608

Abstract

Fulfilling justice for trafficking victims is not enough to be imprisoned alone but must come to the recovery of the suffering losses of trafficking victims. In Law Number 21 of 2007 concerning the Eradication of Trafficking in Persons, it stipulates the rights that can be given to victims, one of which is the right to restitution that must be given by traffickers as compensation to victims, in this case based on District Court Decision Number: 109 / Pid.Sus / 2022 / PN Tp, the defendant was convicted in accordance with the second alternative charge JPU Article 81 Jo Article 69 of Law of the Republic of Indonesia Number 18 of 2017 concerning the Protection of Migrant Workers as amended by Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation Jo Article 55 paragraph (1) to – 1 of the Penal Code with a prison sentence of 10 (ten) years and a fine of IDR 1,000,000,000 (one billion rupiah). The method used in this study is normative-empirical legal research by examining actual actions in the form of legal documents (judges' decisions) which are then adjusted to applicable rules and regulations, information collected through online literature searches, books, and related regulations. In this legal research, legal approaches, conceptual approaches, and case approaches will be used, along with specific research needs. In this study, primary and secondary legal materials were used. The legal material analyzed is presented methodically, logically, and reasonably. Based on the findings of the study, it can be concluded that the conviction in the judgment number 109/Pid.Sus/2022/PN Tp by being convicted of legally and convincingly violating the articles contained in the PMI Law, justice for victims is not fulfilled where  the type of crime is a criminal offense that is not included in the provisions of article 2 paragraph (1) letter a of Perma Number 1 of 2022.