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All Journal Novum : Jurnal Hukum Supremasi Hukum: Jurnal Penelitian Hukum
Radhyca Nanda Pratama
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Law, Crime, Criminology & Criminal Justice Social Sciences

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Reevaluasi Penyelesaian Sengketa Perbankan Melalui Badan Penyelesaian Sengketa Konsumen Radhyca Nanda Pratama; Akbar Fitri Yanto Solehudin; Dilla Nurfiana Astanti
Supremasi Hukum: Jurnal Penelitian Hukum Vol 30, No 1 (2021)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jsh.30.1.28-48

Abstract

The establishment of LAPS in the banking financial services sector in accordance with the mandate of the UU OJK as an institution that has authority in the settlement of consumer disputes outside the court (non-litigation) through the units of financial service institutions contained in the list of alternative Dispute Resolution Institutions established by the OJK. Before the establishment of LAPS, dispute resolution outside the court was conducted through BPSK which had the authority as stipulated in the UUPK. However, the existence of the same authority as the institution for resolving disputes outside the court between BPSK and LAPS raises legal uncertainty. The purpose of this study is to analyze the dispute resolution of financial services institutions in the banking sector after and before LAPS was formed and enacted. The method used in this study is a normative legal research method using a research approach, statue approach and a conceptual approach. The results of this study are the choice of financial services sector consumer dispute resolution forums constituting consumer rights based on consumer protection laws. The existence of LAPS is the implementing regulation of the UU OJK so that consumers can choose to settle disputes through the LAPS financial services sector without prejudice to the settlement of consumer disputes outside the court stipulated in the UUPK. Keywords: Dispute; Bangking; LAPS. Pembentukan LAPS sektor jasa keuangan perbankan sesuai dengan amanat UU OJK sebagai lembaga yang memiliki kewenangan dalam penyelesaian sengketa konsumen di luar pengadilan (non-litigasi) melalui unit-unit lembaga jasa keuangan yang termuat dalam daftar Lembaga Alternatif Penyelesaian sengketa yang ditetapkan oleh OJK. Sebelum hadirnya LAPS, penyelesaian sengketa di luar pengadilan dilakukan melalui BPSK yang memiliki kewenangan sebagaimana ditetapkan dalam UUPK. Namun, adanya kewenangan yang sama sebagai lembaga penyelesaian sengketa di luar pengadilan antara BPSK dengan LAPS menimbulkan ketidakpastian hukum. Tujuan dari penelitian ini adalah untuk menganalisis penyelesaian sengketa lembaga jasa keuangan sektor perbankan sesudah dan sebelum dibentuk dan ditetapkannya LAPS. Metode yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif dengan menggunakan pendekatan penelitian, pendeketan perundang-undangan (statute approach) dan pendekatan konsep (conceptual approach). Hasil dari penelitian ini adalah pilihan forum penyelesaian sengketa konsumen sektor jasa keuangan merupakan hak konsumen berdasarkan hukum perlindungan konsumen. Keberadaan LAPS merupakan peraturan pelaksana dari UU OJK sehingga konsumen dapat memilih untuk menyelesaikan sengketa melalui LAPS sektor jasa keuangan dengan tidak mengesampingkan penyelesaian sengketa konsumen di luar pengadilan yang diatur dalam UUPKKata kunci: Sengketa; Perbankan; LAPS.
Tax Reform Through the Reconstruction of Disputes and Law Enforcement Based on the Pancasila Legal Philosophy Radhyca Nanda Pratama; El Ula, Khaidar Alifika; Baxadirovna, Bazarova Dildora
NOVUM : JURNAL HUKUM Vol. 11 No. 01 (2024): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2674/novum.v11i01.69708

Abstract

Problems with tax disputes in Indonesia include the burden of cases in the Tax Court that have not been decided and as well as the resolution of tax disputes in two courts, namely the PTUN and the Tax Court. This gives rise to inefficiencies in resolving tax disputes. This research aims to formulate tax reform by reconstructing disputes and enforcing tax law based on the values of Pancasila as the ideals of Indonesian law. This research is normative legal research by prioritizing, prioritizing conceptual, statutory, and comparative approaches. The results of the research show that the urgency of resolving disputes and enforcing tax law which refers to the values of Pancasila as the ideals of Indonesian law is expected to be able to apply the three values in Pancasila, namely deliberation-consensus, the value of efficiency and the value of justice which are expected to be applied used in disputes and enforcement of tax law which is more efficient. Reconstructing disputes and enforcing tax law, which is based on the three main central values in Pancasila, namely the value of deliberation and consensus, the value of efficiency, and the value of justice, requires tax reform through the revision of statutory regulations using the omnibus law method. This requires involves the formulation of the Tax Dispute Law using the omnibus law method, which revises several related laws such as the Tax Court Law, the HPP Law, and various other related associated laws and regulations. In practice, the idea of dispute reconstruction and tax law enforcement needs to be carried out by prioritizing tax mediation, resolving tax disputes in the Tax Court, and optimizing preventive approaches such as e-tax consultation.
Co-Authors Akbar Fitri Yanto Solehudin Baxadirovna, Bazarova Dildora Dilla Nurfiana Astanti El Ula, Khaidar Alifika