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Mau, Hedwig Adianto
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Religion Aerospace Engineering Humanities Astronomy Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PEMUNGUTAN PAJAK ATAS TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK YANG BERKEADILAN Santosa, Anggoro Budi; Mau, Hedwig Adianto; Khalimi, Khalimi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2324

Abstract

Trade transactions through electronic systems (PMSE) or E-Commerce have experienced rapid development. Indonesia possesses significant economic potential and a large population, making it a highly promising market for PMSE economic activities. Numerous PMSE business actors, both domestic and international, have entered the e-commerce transaction market. However, many of these PMSE actors have not fulfilled their tax obligations effectively, particularly regarding Income Tax and Value Added Tax (VAT). This situation has resulted in an imbalance and perceived injustice between conventional and digital business actors, as well as between domestic and foreign business entities.  This research aims to analyze the tax collection mechanisms on trade transactions through electronic systems in Indonesia and to evaluate the application of the principle of fairness in tax collection for such transactions. This study employs normative legal research with a statutory approach, a conceptual approach, and an analytical approach.  The results indicate that the government facilitates PMSE tax collection by issuing several tax regulations based on a self-assessment system, complemented by a strengthened withholding system to optimize tax revenue collection. PMSE tax collection also endeavors to establish fairness for business actors by ensuring equal tax obligations between conventional and digital businesses, as well as imposing taxes on transactions conducted by foreign goods or service providers. On the other hand, there remains a necessity for more comprehensive regulations that thoroughly govern tax collection for trade transactions through electronic systems—whether conducted independently or through third parties—covering Income Tax, Value Added Tax, and international taxation aspects
Perlindungan Hukum bagi Usaha Mikro dan Kecil terhadap Pelanggaran Ketentuan Pelabelan Produk Pangan Istiani Erawati; Nur Hakim; Mau, Hedwig Adianto
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4831

Abstract

Studi ini bertujuan untuk menganalisis konstruksi hukum pelanggaran pelabelan pangan dalam sistem hukum positif Indonesia dan untuk mengkaji perlindungan hukum bagi Usaha Mikro dan Kecil (UMKM) dalam mengatasi hambatan kepatuhan terhadap standar pelabelan pangan nasional. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan hukum,konseptual, dan studi kasus. Materi hukum primer, sekunder, dan tersier dianalisis secara kualitatif untuk mengembangkan penilaian hukum yang komprehensif. Temuan menunjukkan bahwa konstruksi hukum pelabelan pangan terstruktur melalui keterkaitan antara norma kewajiban pelabelan, norma sanksi administratif, dan kewajiban panduan pemerintah yang dilakukan oleh otoritas pusat dan daerah. Secara normatif, pelanggaran pelabelan pangan yang dilakukan oleh UMKM terutama berada dalam rezim hukum administrasi dan harus didahului oleh panduan dan langkah-langkah peningkatan kapasitas yangmemadai sebelum pengenaan sanksi yang lebih berat. Namun demikian, praktik penegakan hukum menunjukkan ketidakharmonisan normatif dan kecenderungan kriminalisasi pelanggaran yang bersifat administratif atau teknis.
KEPASTIAN HUKUM TENTANG PENGAKTIFAN KEMBALI PRAJURIT TNI BERDASARKAN PUTUSAN PENINJAUAN KEMBALI MAHKAMAH AGUNG REPUBLIK INDONESIA TERHADAP PENIADAAN PIDANA TAMBAHAN PEMECATAN Jaeni, Ahmad; Setyawan, Maliki; Mau, Hedwig Adianto; Ramdan, Rudy M
Journal of Social, Humanity, and Education Vol. 6 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jshe.v6i3.3955

Abstract

Purpose: This study examines the legal implications of the dismissal of Indonesian National Armed Forces (TNI) soldiers, particularly when a Military Court's review decision revokes the dismissal penalty. It explores whether soldiers, once dismissed for legal violations, should be entitled to reinstatement if the dismissal penalty is nullified. Research Methodology: The research uses a qualitative approach with document studies and interviews. Document studies analyze legal documents, court rulings, and administrative regulations, while interviews involve legal experts, TNI personnel, and stakeholders in military law. Results: The findings suggest that the revocation of the dismissal penalty in a review decision can be considered a novum (new legal fact), nullifying the legal basis for the dismissal. As a result, the dismissal becomes invalid, and the soldier may be entitled to apply for reinstatement in the military. Conclusions: The study concludes that soldiers whose dismissals are revoked in a review decision should have the right to seek reinstatement. However, current regulations do not provide for such a provision, highlighting the need for regulatory changes to accommodate this right. Limitations: The study is limited by the availability of relevant legal cases and the absence of administrative regulations on reinstating dismissed soldiers. Further research may be needed to explore broader implications for TNI personnel. Contributions: This research contributes to the understanding of legal processes regarding military personnel, offering recommendations for policy reforms in military justice and personnel management.
KEWENANGAN LEGISLASI DEWAN PERWAKILAN DAERAH TERKAIT RANCANGAN UNDANG-UNDANG DAERAH KEPULAUAN Watihelu, Abubakar; Mau, Hedwig Adianto; Sagala, Rotua Valentina
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 1 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i1.2425

Abstract

This research is motivated by the limited legislative authority of the Regional Representative Council (DPD) in the formulation of the Archipelagic Regions Bill, which is constitutionally participatory rather than decisional in nature. Although the DPD possesses representative legitimacy as a regional chamber and is authorized to propose and deliberate bills related to regional matters, final legislative approval remains vested in the House of Representatives and the President. This condition creates a gap between regional representation and the effectiveness of the DPD in advocating for the interests of archipelagic regions. This study employs the theory of authority and the theory of distributive justice as its theoretical framework. This research adopts a normative legal research method using statutory, conceptual, and analytical approaches. The statutory approach examines constitutional provisions and legislation governing the legislative authority of the DPD. The conceptual approach explores doctrines of authority and the theory of distributive justice, particularly in assessing the allocation of legal benefits and burdens affecting archipelagic regions, while the analytical approach evaluates the consistency between existing legal norms and the practical exercise of the DPD’s legislative authority in the formulation of the Archipelagic Regions Bill. The findings indicate that the legislative authority of the DPD in the formulation of the Archipelagic Regions Bill is normative, procedural, and symbolic, lacking binding decisional power. These limitations have resulted in an uneven realization of distributive justice for archipelagic regions within the national legal framework. This study concludes that an ideal construction of the DPD’s legislative authority requires strengthening its role during deliberative stages, restructuring more effective coordination mechanisms with the House of Representatives, and optimizing its oversight function to ensure that the enactment and implementation of the Archipelagic Regions Law effectively realize distributive justice for archipelagic regions
TANGGUNG JAWAB HUKUM PERUSAHAAN PENYEDIA JASA PEMBAYARAN (PJP) TERHADAP PENYALAHGUNAAN KANAL PEMBAYARAN UNTUK TRANSAKSI ILEGAL Hutagaol, Immanuel Maykael Martono Reinhard; Mau, Hedwig Adianto; Widodo, Gatut Hendro Tri
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 1 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i1.2433

Abstract

The rapid development of digital payment systems through Payment Service Provider (PJP) companies has significantly enhanced transaction efficiency; however, it has also created legal issues related to the misuse of payment channels for illegal activities such as money laundering, online fraud, and illegal gambling. The central legal problem concerns the unclear boundaries of legal liability imposed upon PJPs when their payment channels are misused by merchants or users. This research applies the theory of legal certainty and the theory of legal liability to assess the extent to which Indonesian positive law regulates the scope of obligations, fault, and liability of PJPs within the digital payment ecosystem. This study employs normative legal research using statute approach, conceptual approach, analytical approach, and comparative approach. The legal materials consist of primary legal sources including legislation governing payment systems, anti-money laundering, and information technology, as well as secondary legal materials derived from legal doctrines and scholarly writings. Data collection was conducted through library research and analyzed qualitatively using grammatical and systematic interpretation methods. The findings indicate that Indonesian positive law does not yet provide clear and definitive limitations regarding PJP liability, resulting in legal uncertainty and potential over-criminalization. In principle, PJPs cannot be held criminally liable in the absence of intent, gross negligence, or participation in unlawful acts. The liability of PJPs is more appropriately positioned within the administrative and risk-based compliance framework, including the obligation to implement prudential principles, Know Your Customer (KYC), and Anti-Money Laundering and Counter-Terrorism Financing (AML/CFT) measures. Accordingly, more comprehensive regulatory clarification is required to ensure legal certainty, protect the digital payment industry, and strengthen the effectiveness of preventing financial cybercrime
Co-Authors Adji, Agung Bayu Ahmad Jaeni Arief Fahmi Lubis Bantu, Sherly Bungin, Sator Sapan Candra, Mardi Chandra, Mardi Chandra, Tofik Yanuar Franciska, Wira Hartanto, Gunawan Hasibuan, Rando Vittoro Hotma P. Sibuea Husni, Sabar Indra Hutagaol, Immanuel Maykael Martono Reinhard Ismail Ismail Istiani Erawati Izza, Ning Aqidatul Judijanto, Loso Khalimi Khalimi, Khalimi Lagalante, Riswan Mohammad Saleh Nugrahani, Ellen Lutya Putri Nur Hakim Nusonegara, Raja Akbar Paparang, Santrawan Ramdan, Rudy M Sagala, Rotua Valentina Sam Karauwan, Donny Eddy Sandy Arya Prathama Santosa, Anggoro Budi Setiyawan, Aldi Rizky Setyawan, Maliki Siagian, Parulian Hasiholan Sibarani, Bertoni Soelistyo, Arie Sowakil, Abdul Tatuh Sudirman, M. Watihelu, Abubakar Widodo, Gatut Hendro Tri