Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Arena Hukum CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Sihombing, Januardo Sulung Partogi
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Substansi di Atas Formalitas: Analisis Pertimbangan Hakim Dalam Sengketa Penetapan Wajib Pajak Non-Efektif Adiasih, Ning; Sihombing, Januardo Sulung Partogi
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 3 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i3.750

Abstract

Determining non-effective taxpayer status in Indonesia often generates legal disputes due to administrative formalities versus substantial requirements conflicts. This study examines judicial considerations in tax court decisions regarding ineffective taxpayer determination disputes, specifically analyzing the case between Mrs. Sri Roosmini and the Primary Tax Office of Kebayoran Lama, South Jakarta. This research employs a normative juridical approach, analyzing Tax Court Decision No. 009544.99/2020/PP/M—IB from 2020 and the Supreme Court Decision Reg. No. 4910/B/PK/Pjk/2022 from 2022. The study examines legal documents, statutory regulations, and judicial reasoning to understand the substance-over-form principle application in tax law. The Tax Court granted the taxpayer's appeal entirely, canceling the business turnover correction of Rp270,659,270.00. The Supreme Court subsequently rejected the Directorate General of Taxes' judicial review application, affirming that Mrs. Roosmini had fulfilled the substantive requirements for non-effective taxpayer status despite administrative deficiencies claimed by the tax office. The decisions emphasize the importance of substance over formalities in ineffective taxpayer determination, establishing that administrative requirements should not override substantial compliance with legal criteria. This precedent strengthens legal certainty and taxpayer protection in Indonesia's tax administration system.
Consumer Protection Against Flight Delays Resulting from Airline Operational Failures to Provide Information Services as Part of Human Rights Arliman S, Laurensius; Ratnawati, Elfrida; Sihombing, Januardo Sulung Partogi; Multiwijaya, Vience Ratna; Razak, Aida Abdul
Arena Hukum Vol. 19 No. 1 (2026)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.arenahukum2026.01901.2

Abstract

Flight delays, cancellations, and unilateral flight rescheduling are persistent issues, obstructing the protection of consumer rights in Indonesia’s aviation services sector. The legal issues examined in this study are: (1) the form of legal protection for passengers affected by flight delays from a human rights perspective, and (2) the responsibility of the state and airlines in ensuring the fulfilment of passengers’ rights. Previous studies by Fahrizal et al. (2022) examined business actors’ liability for flight delays, Thoriq & Ilham (2023) focused on unilateral flight cancellations, and Budi & Siddiq (2025) analysed unilateral flight rescheduling. Although these studies share a common focus on consumer protection, they have not comprehensively integrated a human rights perspective. This study aims to analyse legal protection for airline passengers from a human rights perspective and to examine the responsibilities of airlines and the state. The research employs a normative legal research method using statutory and comparative approaches. The analytical framework is based on human rights theory, legal liability theory, and legal protection theory. The findings indicate that flight delays without fair and transparent handling constitute violations of human rights and the right to information as guaranteed by the International Covenant on Civil and Political Rights, Law No. 39 of 1999 on Human Rights, Law No. 8 of 1999 on Consumer Protection, and Law No. 1 of 2009 on Aviation, as partially amended by Law No. 6 of 2023. Airlines must be held liable in providing compensation, accommodation, or alternative flights, while the government, through the Ministry of Transportation, is authorised to impose sanctions on negligent airlines. It is recommended that the government strengthen effective complaint mechanisms to ensure the protection of passengers’ rights.
Co-Authors Adiasih, Ning Laurensius Arliman S Multiwijaya, Vience Ratna Ratnawati, Elfrida Razak, Aida Abdul