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Exceptions of banking secrets for the interest of taxes in Indonesia (a comparison of the post-birth of access law to financial information) Mutiara, Upik; Simanjuntak, Ika Khairunnisa; Hasibuan, Rahmad Ramadhan; Amiludin, Amiludin
Legality : Jurnal Ilmiah Hukum Vol 28, No 2 (2020): September
Publisher : Faculty of Law, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ljih.v28i2.13375

Abstract

Act Number 7 of 1992 as amended by Act Number 10 of 1998 concerning Banking and several related rules already regulates the exclusion of banking secrets, especially for tax purposes. However, the existing mechanism has not been able to accommodate the exchange of financial information within the framework of the Automatic Exchange of Information (AEOI). Then the Financial Information Access Act was formulated which regulates the automatic exchange of financial information that has never been known before. The problems discussed in this study, how are the exceptions of bank secrets for tax purposes that have been carried out in Indonesia and how are bank secrets exceptions regulated in the Financial Information Access Act. The research method used is a normative juridical method with a descriptive-analytical research approach. The results of the study found that the exception of bank secrets has long been known in Indonesia but is still limited by a convoluted bureaucracy. Whereas in the Financial Information Access Act, exceptions take place automatically but there are sanctions for those who misuse information.
Impacts of Justice Collaborator Revocation from Prisoner Remissions for Extraordinary Crimes in Class 1 Correctional Facilities in Tangerang Amiludin, Amiludin; Dias Saputra, Muhamad; Bukhari Razif, Imran; Nurfauziah Ahmad, Dwi
Indonesia Law Reform Journal Vol. 3 No. 3 (2023): November 2023
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ilrej.v3i3.32022

Abstract

The elimination of Justice Collaborator as a requirement for an Extraordinary Crime convict to obtain sentence reduction or remission, in accordance with the provisions stated in the Minister of Law and Human Rights Regulation Number 7 of 2022, which amends the Minister of Law and Human Rights Regulation Number 3 of 2018 regarding the requirements and procedures for granting sentence reduction, has changed the mechanism for granting remission to prisoners at Class 1 Tangerang Correctional Institution, both in terms of administrative and subjective requirements. This change has both positive and negative impacts on the existing regulations. The research methodology employed is empirical legal research, as it relates to the effectiveness of the law. The recommendations obtained are related to communication, education, and transparency regarding the implementation of Minister of Law and Human Rights Regulation Number 7 of 2022 at Class 1 Tangerang Correctional Institution, in order to be accepted and understood by the inmates, their families, and relevant stakeholders
Comparison of Dispute Resolution in General Elections in Indonesia and Thailand Saputra, Darwin; Amiludin, Amiludin; Ahmad, Dwi Nur Fauziah; Razif, Imran Bukhari
Indonesia Law Reform Journal Vol. 4 No. 1 (2024): March, 2024
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ilrej.v4i1.34868

Abstract

The history of general elections in Indonesia began in 1955 with the implementation of a Proportional Representation system, allowing voters to directly elect candidates or parties. This system underwent modifications over time, including the adoption of an open-list system in 2004. The enactment of Law No. 7 of 2017 subsequently regulated the conduct of general elections in Indonesia, emphasizing principles such as direct, general, free, secret, fair, and honest elections. In Thailand, the history of general elections commenced following the 1932 revolution that ended absolute monarchy. Despite this, Thailand has experienced numerous military coups affecting its political dynamics, notably in 2006 and 2014, sparking debates among opposing political factions. This study employs a normative and legal approach to analyze the dispute resolution systems of general elections in Indonesia, contrasting them with Thailand's specialized commission approach for similar matters. In Indonesia, the resolution of election disputes is governed by Law No. 7 of 2017, with oversight bodies including the General Election Commission and the Election Supervisory Board. Conversely, Thailand's Election Commission of Thailand plays a crucial role in resolving election disputes in accordance with the constitution. Both countries adopt different approaches in handling election disputes; Indonesia relies on judicial bodies such as the Administrative Court and the Supreme Court, whereas Thailand employs the Election Commission of Thailand as a non-judicial institution with broad authority in addressing electoral law violations. Abstrak Sejarah Pemilihan Umum di Indonesia dimulai pada tahun 1955 dengan menggunakan Sistem Proporsional, di mana pemilih dapat memilih calon secara langsung atau partai. Sistem ini mengalami modifikasi dari waktu ke waktu, termasuk penerapan stelsel daftar terbuka pada tahun 2004. Undang-Undang No. 7 Tahun 2017 kemudian mengatur pelaksanaan pemilihan umum dengan prinsip-prinsip seperti langsung, umum, bebas, rahasia, jujur, dan adil. Di Thailand, sejarah pemilihan umum dimulai setelah revolusi tahun 1932 yang mengakhiri monarki absolut. Meskipun demikian, Thailand mengalami banyak kudeta militer yang mempengaruhi dinamika politiknya, termasuk kudeta pada tahun 2006 dan 2014 yang melibatkan perdebatan antara faksi-faksi politik yang berseberangan. Penelitian ini menggunakan pendekatan normatif dan perundang-undangan untuk menganalisis sistem penanganan sengketa pemilihan umum di Indonesia, dibandingkan dengan Thailand yang memiliki pendekatan komisi khusus untuk hal serupa. Penyelesaian sengketa pemilihan umum di Indonesia diatur dalam Undang-Undang No. 7 Tahun 2017, dengan badan penyelesaian termasuk Komisi Pemilihan Umum dan Badan Pengawas Pemilihan umum. Di Thailand, Election Commission of Thailand memiliki peran penting dalam menyelesaikan sengketa pemilihan umum sesuai dengan konstitusi. Kedua negara memiliki pendekatan yang berbeda dalam menangani sengketa pemilihan umum, Indonesia melalui badan peradilan seperti Pengadilan Tata Usaha Negara dan Mahkamah Agung, sedangkan Thailand melalui Election Commission of Thailand sebagai lembaga non-peradilan yang memiliki kewenangan luas dalam menangani pelanggaran undang-undang pemilihan umum.
Comparison of Dispute Resolution in General Elections in Indonesia and Hungary Amiludin, Amiludin; Saputra, Darwin; Prasetya Umara, Undang; Hidayatulloh, Hidayatulloh
Indonesia Law Reform Journal Vol. 4 No. 2 (2024): July, 2024
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ilrej.v4i2.35437

Abstract

The purpose of this article is to provide an in-depth analysis of the electoral dispute resolution mechanisms in Indonesia and Hungary. Indonesia, the world's largest democracy, holds general elections every five years based on Law Number 7 of 2017, aiming to influence the public through non-coercive means such as rhetoric and public relations, despite the controversial use of agitation and propaganda. Various obstacles and disputes often arise, requiring effective resolution mechanisms involving multiple institutions like the Election Supervisory Board, the Supreme Court, the Honorary Council of Election Organizers, and the Constitutional Court. Hungary, a European Union member with a parliamentary system, employs a mixed electoral system combining proportional representation and single-member districts, with the National Election Committee managing complaints and objections, supported by the Election Court and the Constitutional Court. Using a normative approach with statutory, historical, and comparative legal methods, this study reveals that Indonesia's multi-tiered dispute resolution mechanism ensures comprehensive coverage but faces challenges in legal certainty and efficiency, while Hungary's centralized system offers a more efficient process but faces issues of transparency and accountability. The findings suggest that Indonesia could benefit from streamlining its approach, while Hungary might focus on enhancing the transparency of its system, providing valuable insights for refining electoral dispute resolution processes in both countries to ensure democratic integrity. Abstrak             Penulisan artikel ini bertujuan untuk memberikan analisis mendalam tentang mekanisme penyelesaian sengketa pemilu di Indonesia dan Hongaria. Indonesia, demokrasi terbesar di dunia, mengadakan pemilihan umum setiap lima tahun sekali berdasarkan Undang-Undang Nomor 7 Tahun 2017, yang bertujuan untuk mempengaruhi publik melalui cara-cara non-koersif seperti retorika dan hubungan masyarakat, meskipun penggunaan agitasi dan propaganda kontroversial. Berbagai hambatan dan sengketa sering muncul, yang memerlukan mekanisme penyelesaian yang efektif yang melibatkan berbagai institusi seperti Badan Pengawas Pemilu, Mahkamah Agung, Dewan Kehormatan Penyelenggara Pemilu, dan Mahkamah Konstitusi. Hongaria, anggota Uni Eropa dengan sistem parlementer, menggunakan sistem pemilu campuran yang menggabungkan perwakilan proporsional dan distrik anggota tunggal, dengan Komite Pemilihan Nasional mengelola keluhan dan keberatan, didukung oleh Pengadilan Pemilihan dan Mahkamah Konstitusi. Menggunakan pendekatan normatif dengan metode hukum statutori, historis, dan komparatif, studi ini mengungkapkan bahwa mekanisme penyelesaian sengketa bertingkat di Indonesia memastikan cakupan yang komprehensif tetapi menghadapi tantangan dalam kepastian hukum dan efisiensi, sementara sistem terpusat Hongaria menawarkan proses yang lebih efisien tetapi menghadapi masalah transparansi dan akuntabilitas. Temuan ini menunjukkan bahwa Indonesia dapat mengambil manfaat dari penyederhanaan pendekatannya, sementara Hongaria mungkin perlu fokus pada peningkatan transparansi sistemnya, memberikan wawasan berharga untuk menyempurnakan proses penyelesaian sengketa pemilu di kedua negara guna memastikan integritas demokratis.  
ABUSE OF AUTHORITY BY VILLAGE HEADS IN THE COMPLETE SYSTEMATIC LAND REGISTRATION PROGRAM (PTSL) (Case Study of Cikupa Village for Fiscal Year 2021) Zamzami Sulthony, Razy; Albab, Ulil; Amiludin, Amiludin
Justisi: Jurnal Ilmu Hukum Vol 9 No 2 (2024): Justisi: Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Fakultas Hukum Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jjih.v9i2.7572

Abstract

Abuse of authority by individual village heads in the Complete Systematic Land Registration Program (PTSL) is an important and interesting issue to research. This research aims to identify and analyze cases of abuse of authority that occurred in Cikupa Village in the 2021 fiscal year. The research method used is a case study with an empirical normative approach. Data was obtained through observation and document study. The research results show indications of abuse of authority by individual village heads in implementing PTSL, including misuse of funds, manipulation of data, and violations of procedures. The implication of these findings is the need for strict preventive and law enforcement measures to prevent abuse of authority in the future and ensure the continued success of PTSL implementation. This research makes an important contribution in understanding the dynamics of land program implementation at the local level and highlights the importance of transparent and accountable governance in the implementation of village government. Keywords: Cikupa Village, Complete Systematic Land Registration (PTSL).
THE CONCEPT OF AGRARIAN REFORM ON THE WELFARE OF FARMERS (CASE STUDY IN TANGERANG REGENCY) Puspita Sari, Annisa; Amiludin, Amiludin
Justisi: Jurnal Ilmu Hukum Vol 9 No 2 (2024): Justisi: Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Fakultas Hukum Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jjih.v9i2.7988

Abstract

In order to realize Agrarian Reform, Tangerang Regency has implemented a national program which is called as Agrarian Reform Movement, one of which is through asset legality. In fact, the Agrarian Reform Movement program run by Office of Land Affairs in Tangerang Regency regarding asset legality has not run well since there are still problems regarding land, one of which is that many people have not received legal certainty regarding their land rights. The aim of this study is to determine the concept of Complete Systematic Land Registration (PTSL) which is one of the Agrarian Reform schemes from the Agrarian Reform Synergy Movement program and its benefits for farmer welfare. Moreover, the research method used in this study is a qualitative research method with a normative legal approach and data sources obtained from secondary data. The result of this study shows that the implementation of PTSL conducted by the PTSL Adjudication Team in Tangerang Regency has run well in accordance with the target and PTSL certificate which is very beneficial for farmer welfare.
Intersection of Jurisdictional Competence between Administrative Court, District Court, and Tax Court in Adjudicating Unlawful Acts by Government Bodies and/or Officials Permana, Tri Cahya Indra; Amiludin, Amiludin
DE LEGA LATA: JURNAL ILMU HUKUM Vol 9, No 2 (2024): July-December
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/dll.v9i2.20384

Abstract

The jurisdiction to adjudicate disputes involving unlawful acts by Government Bodies and/or Officials encompasses three institutions, namely the Administrative Court, District Court, and Tax Court. The Administrative Court has authority to adjudicate all disputes involving unlawful acts by Government Bodies and/or Officials, except those specifically designated under the jurisdiction of the District Court and Tax Court. The District Court is empowered to adjudicate citizen lawsuits and breach of contracts committed by Government Bodies and/or Officials. Meanwhile, the Tax Court has jurisdiction to adjudicate factual actions in the field of taxation, customs, and/or excise by the Directorate General of Taxes or the Directorate General of Customs and Excise as stipulated in Article 31 of Law Number 14 of 2002 concerning Tax Court
The Procedure of Turning A Life Sentence To A Temporary Sentence At The Penitentiary Class 1 Tangerang Amiludin, Amiludin; Sary Ayu, Fitri Nur; Umara, Undang Prasetya; Razif, Imran Bukhari
DE LEGA LATA: JURNAL ILMU HUKUM Vol 9, No 1 (2024): January-June
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/dll.v9i1.18150

Abstract

This study discusses the process of implementing conversion of a life sentence imprisonment to temporary imprisonment at Correctional Institution Class I Tangerang. This research aims to provide an understanding of the procedure of sentence. And identify the obstacles faced in the process implementation. The research method used is normative-empirical law with a qualitative approach.  The primary data was sourced from interviews with inmates serving life sentences in the Correctional Institution Class 1 Tangerang and from the perusal of documents concerning the regulations and policies on sentence conversion. The result showed that the sentence conversion involves several stages of administration and assessment which are handled by a number of offices involving various Technical Implementation Units, from the Tangerang Class I Correctional Institution, the Regional Office of the Ministry of Law and Human Rights, and the Directorate General of Corrections.  However, the final decision regarding a sentence conversion is in the hands of the President. Some of the faced by prisoners in applying for sentence conversion include a lack of knowledge about the application process, a breach of prison regulations within 5 years preceding the application and the inability to find a guarantor needed for Correctional Assessment. In order to overcome these obstacles, it is suggested to encourage socialization, to support education of inmates about the application process, to provide clear and easily accessible information and to evaluate and simplify the administrative process. Thus, inmates will have a better opportunity to obtain chances for a sentence conversion.
PENYALAHGUNAAN SURAT PERNYATAAN PENGUASAAN FISIK DALAM PELAKSANAAN PROGRAM PENDAFTARAN TANAH SISTEMATIS LENGKAP Muhammad, Yazied Fahma Wijaya; Amiludin, Amiludin
Legal Standing : Jurnal Ilmu Hukum Vol 8, No 3 (2024): September-Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i3.9822

Abstract

The problem of misuse of the Physical Control Statement Letter (SPPF) in the Complete Systematic Land Registration (PTSL) Program promoted by the government has caused many losses to land rights owners. The writing of this journal is intended to provide education for the public so that they can find out the causes and impacts of misuse of physical possession statement letters (SPPF) in the Complete Systematic Land Registration (PTSL) program, as well as the legal impacts that occur due to misuse of these letters. This journal adopts the Normative Juridical method with an Explorative approach and uses a qualitative analysis technique using primary legal materials, secondary legal materials and tertiary legal materials and the collection technique uses data from literature review. The findings obtained from the results of this study indicate that the misuse of the physical possession letter (SPPF) is due to the vulnerability in the PTSL Law which in this case provides relief for applicants in the Complete Systematic Land Registration (PTSL) program who do not have or do not complete their files as the basis for the right to register the land they own or control can still register their land by using a physical possession statement letter (SPPF). This can have an impact on uncertainty and legal guarantees and can create conflicts over land ownership in the future. In addition, the perpetrators of the misuse of the letter can also face penalties in terms of civil, criminal and administrative matters.
Akibat Hukum Pemecahan Sertifikat Rumah Tanpa Adanya Penetapan Ahli Waris Rizki, Muhammad; Amiludin, Amiludin; Mastiningrum, Erna
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 7 No 2 (2023): Desember 2023
Publisher : Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v7i2.4521

Abstract

Determination of heirs is to legally and fairly appoint heirs by authorized officials to be used in fulfilling administrative requirements relating to the affairs of heirs who have died and the affairs of heirs in the future. If there is a dispute over splitting the certificate without determining the heir, there will be consequences for the object of the dispute. This research explains and informs what legal consequences will arise if a legal action occurs, namely splitting a house certificate for a family that has not determined an heir. The research method uses normative research methods by examining the Decision of the Medan Religious Court Register Number: 172/pdt.P/2022/PA.Mdn by approaching statutory regulations and judges' decisions. The results of the research show that the legal consequences that will arise are conflicts between families if there is a transfer of certificate authority (sale and purchase transactions) and this can also relate to unlawful acts because there are parties who suffer losses from these legal acts, therefore the expert's determination Inheritance is mandatory to avoid conflicts between families.