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Legal Ratio of Income Tax Regulation Towards Transfer of Rights on Land and Building Stephanie Wilamarta; Sudarsono Sudarsono; Abdul Rachmad Budiono; Bambang Sugiri
Wacana Journal of Social and Humanity Studies Vol. 21 No. 4 (2018)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

Regulations concerning income tax on rights and land in the form of buying and selling, grants and inheritance, are regulated in law number 36 of 2008, Government Regulation number 34 of 2016 and Circular of Director General of Tax number SE-20 / PJ / 2015. Some of the regulations that are considered not fulfilling the element of justice, so there is a need for research to find out about the income tax. land and buildings in the form of buying and selling, grants and inheritance focusing on the principles of justice and certainty law. The method used in This research is normative legal research using four methods of approach, namely legislation approach, conceptual approach, historical approach, and comparative approach. The results showed that justice in tax was regulated by the Government Regulation Number 79 of 1994 in conjunction with Government Regulation Number 79 of 1999 specifically regulates the imposition of Income Tax income from the transfer of rights to land and buildings with the final tariff, so that for transactions that are losing (without additional economic capability) will still be subject to income tax. The income tax collection is on income from the right, because it does not fulfill the convenience of convenience taxation, namely the imposition of tax on the transfer of rights to land transactions, especially Income Taxes. tax collection based on profit or gross income less costs (Pay as you earn).
Preparatory Examination in Civil Procedure Law: Strategies for Swift and Efficient Justice Hidayat, Imam; Abdul Rachmad Budiono; Budi Santoso; Rachmi Sulistyarini
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.v4i2.35691

Abstract

The rigidity of formal requirements in civil litigation in Indonesia has resulted in numerous cases being dismissed as "Gugatan Tidak Diterima" (Not Admissible), leading to a prolonged and wasteful judicial process. Many litigants spend considerable time and resources waiting, only to receive a verdict that denies access to substantive justice due to technicalities, undermining the principle of a speedy trial. Failure to meet formal requirements leads to many cases being dismissed as "Gugatan Tidak Diterima" (Not Admissible). With numerous cases being dismissed as such, a situation arises where the principle of a speedy trial is not upheld. This research focuses on the implementation of the principle of a speedy trial in terms of the judge's authority to examine formal requirements in civil procedural law. Based on the above background, three problem formulations are developed: (1) What is the essence of the preliminary examination applied in civil procedural law?  (2) What are the formal requirements of a civil lawsuit as a manifestation of the principle of a speedy trial? This article employs a normative juridical research method with legislative, conceptual, and historical approaches. Legal materials used include primary, secondary, and tertiary legal materials, which will be analyzed using grammatical, systematic, historical, futuristic, and theological interpretation techniques. Based on the above problem formulations, the author concludes that the main purpose of implementing pre-trial examination of formal requirements in Indonesia's civil legal system is to address the issue of high case volumes leading to many courts rejecting lawsuits. This delay in justice stems from rigid court processes and outdated procedures. Pre-trial examination helps minimize rejections and make the legal system more efficient. Therefore, clear rules are needed to ensure this examination is part of civil law procedures, either through Supreme Court regulations or legislation. Abstrak ekakuan persyaratan formal dalam litigasi perdata di Indonesia telah menyebabkan banyak kasus ditolak dengan putusan "Gugatan Tidak Diterima", yang mengakibatkan proses peradilan yang berkepanjangan dan sia-sia. Banyak pihak yang menghabiskan waktu dan sumber daya yang signifikan hanya untuk menerima putusan yang menolak akses terhadap keadilan substansial karena alasan teknis, yang pada akhirnya merusak asas peradilan cepat. Kegagalan untuk memenuhi persyaratan formal menyebabkan banyak kasus ditolak karena “Tidak Dapat Diterima”. Dengan banyaknya kasus yang dibatalkan, timbul situasi di mana prinsip persidangan yang cepat tidak ditegakkan. Penelitian ini berfokus pada penerapan asas speedy trial dalam kaitannya dengan kewenangan hakim untuk memeriksa syarat formil dalam hukum acara perdata. Berdasarkan latar belakang di atas, maka dikembangkan tiga rumusan masalah: (1) Apa hakikat pemeriksaan pendahuluan yang diterapkan dalam hukum acara perdata?  (2) Apa saja syarat formal gugatan perdata sebagai perwujudan asas speedy trial? artikel ini menggunakan metode penelitian yuridis normatif dengan pendekatan legislasi, konseptual, dan historis. Bahan hukum yang digunakan meliputi bahan hukum primer, sekunder, dan tersier, yang akan dianalisis dengan menggunakan teknik penafsiran gramatikal, sistematis, historis, futuristik, dan teologis. Berdasarkan rumusan masalah di atas, penulis menyimpulkan bahwa tujuan utama dilaksanakannya pemeriksaan syarat formil praperadilan dalam sistem hukum perdata Indonesia adalah untuk mengatasi permasalahan tingginya volume perkara yang menyebabkan banyak pengadilan menolak gugatan. Keterlambatan dalam mendapatkan keadilan ini disebabkan oleh proses pengadilan yang kaku dan prosedur yang ketinggalan jaman. Pemeriksaan praperadilan membantu meminimalkan penolakan dan membuat sistem hukum lebih efisien. Oleh karena itu, diperlukan aturan yang jelas untuk memastikan pemeriksaan ini merupakan bagian dari acara hukum perdata, baik melalui peraturan Mahkamah Agung maupun peraturan perundang-undangan.
The Relevance Of Protectıng Debtor Customer Data And Informatıon Through Bank Secrecy: A Comparatıve Study In Indonesıa, Malaysıa And The Unıted Kıngdom Putriyanti, Erma Defiana; Abdul Rachmad Budiono; Sukarmi, Sukarmi; Reka Dewantara
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to examine and analyse whether the provisions of bank secrecy are still relevant to protect the data and information of debtor customers; and how the bank secrecy rules in Indonesia compare with Malaysia and the UK in protecting debtor customers. This type of research is legal research that uses a statutory approach, conceptual approach and comparative legal approach. The results of this study indicate that protecting debtor customer data and information through bank secrecy rules is relevant. Protection of data and information of all customers is necessary because it is a human right that has been guaranteed in the constitution, besides that personal data has a certain financial value and has become a tradable asset commodity. Debtor customers have an equally important position as depositors, the bank's intermediary function will not run without the activity of channeling funds to debtor customers. Therefore, in special circumstances, debtor customers with current credit collectibility can be considered to be protected in bank secrecy. Malaysia and the UK provide more adequate protection of debtor customer data and information compared to Indonesia, which limits the scope of bank secrets to depositors and their deposits.
Legal Relationship Between Platform Service Providers and Online Transportation Driver as Gig Workers (Platform Workers) Hadiati, Dian; Abdul Rachmad Budiono; Hanif Nur Widhiyanti
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 5 No 3 (2023)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v5i3.276

Abstract

This research aims to determine the classification of legal relationships between platform service providers and online transportation drivers as gig workers (platform workers). The choice of theme is motivated by the fact that so far the legal relationship that occurs between platform service providers and online transportation drivers is a partnership relationship, but the partnership relationship that occurs does not implement the principles of partnership in its implementation in the business world. This partnership cooperation relationship is not regulated in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises or the Indonesian labour law because the Indonesian labour law only recognizes working relationships, while in the Law Number 20 of 2008 regarding Micro, Small, and Medium Enterprises because the original intent of the partnership in Law No.20/2008 is very different from the partnership relationship that is currently happening between platform service providers and online transportation drivers. Then the writing of this paper uses a normative juridical method with a statutory approach and an analytical approach. The legal material obtained by the author will be analyzed using descriptive analytical analysis techniques, namely a method of analyzing legal material by determining the content or meaning of legal rules in terms of partnership cooperation relationships, as well as the Civil Code. From the results of research with the above methods, the classification of legal relationships between platform service providers and online transportation drivers as gig workers (platform workers) is classified as a partnership relationship based on the Subordinate union of partnership, namely a partnership based on the merger of two or more parties that are subordinately related
Legal Certainity of The Probationary Period Regulation For Employees of Regional Water Company ratnawati; Abdul Rachmad Budiono; Hamidi Masykur
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 5 No 3 (2023)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v5i3.289

Abstract

The legal conflict regarding the probationary period between the Employment Law and the Ministry of Home Affairs Regulation concerns the regulation of the probationary period, where the Employment Law stipulates that the probationary period should not exceed 3 (three) months. However, the Ministry of Home Affairs Regulation states a minimum of 3 months and a maximum of 6 months for the probationary period. Based on this, the research question of this paper is formulated as follows: What are the provisions of the Probationary Period in Article 33 Paragraph (2) of the Minister of Home Affairs Regulation on the Organization and Personnel of Regional Drinking Water Companies in terms of the Principle of Legal Certainty? The writing of this paper uses a normative juridical method with the Statue Approach and Analytical Approach. In analysing this research, several theories are employed, including the theory of legal certainty, the theory of norm hierarchy, and the theory of norm conflict. The researcher obtains answers to the existing problems by analysing the legal certainty of the probationary period regulation. In terms of the theory of legal certainty by Jan Michiel Otto, it aligns with Lord Lyod's opinion on the meaning of legal certainty, which is consistent, stable, and clear. The regulation in Article 33 Paragraph (2) of the Ministry of Home Affairs Regulation does not meet the principle of legal certainty. While the regulation in the Ministry of Home Affairs Regulation in Article 33 Paragraph (2) is consistent and clear, it lacks consistency. This is because the regulation should comply with labour laws where the maximum probationary period is 3 months, while in the Ministry of Home Affairs Regulation, the probationary period is a minimum of 3 months and a maximum of 6 months.
THE DYNAMIC OF OUTSOURCING REGULATION WITHIN THE NATIONAL LEGAL FRAMEWORK (THE NEED FOR RECONCEPTUALIZATION OF PROTECTION FOR TEMPORARY WORKERS) Didik Artino Jamaludin; Abdul Rachmad Budiono; Budi Santoso
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.992

Abstract

The dynamics of outsourcing regulation bring varied impacts, especially regarding the legal protection for outsourced workers, which has been gradually regulated through Law Number 11 of 2020 on Job Creation. However, the legal protection system for outsourced workers still presents unresolved issues, particularly the imperfect concept of TUPE (Transfer of Undertakings Protection of Employment), which is a consequence of the legal transplant concept. This study is a normative juridical research with a legislative approach. The results of this study indicate that there are several factors contributing to the incomplete implementation of the TUPE concept, namely the effects of a flexible labor market and the inconsistency of the state's role in providing legal protection. These issues become evident in the imperfect regulation of the TUPE concept.
LEGAL CERTAINTY REGARDING THE POSITION OF ILLEGITIMATE CHILDREN WHO ARE RECOGNIZED LEGITIMATELY AS SUBSTITUTE HEIRS (PLAATSVERVULLING) Aditya Syahrul Ikram; Abdul Rachmad Budiono; Yenny Eta Widyanti
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 1 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i1.1314

Abstract

The position of illegitimate children who are legally recognized as Substitute Heirs (Plaatsvervulling) in Indonesia is still not fully regulated. The position of illegitimate children who are recognized as legal if they replace their parents still often causes conflict, especially the conflict that occurs between Article 872 of the Civil Code and the Constitutional Court Decision. Number 46/PUU-VIII/2010 which amends Article 43 paragraph (1) of the Marriage Law. The existence of this conflict will certainly give rise to legal uncertainty so this needs to be studied. This research will discuss legal certainty regarding the position of illegitimate children who are recognized as legal successors (Plaatsvervulling). This research is a normative juridical research method with the approach taken being a statutory approach. The results of the analysis of legal uncertainty regarding the position of illegitimate children who are recognized as legal substitute heirs (Plaatsvervulling) can be resolved using the principle of lex posterior derogat legi priori, so that the Marriage Law overrides the law of the Civil Code, so that illegitimate children have the right to become successor heirs to their parents without Look at the terms or conditions as stated in Article 873 of the Civil Code.
Execution of Restitution for Child Victims of Criminal Acts (A Study at the Grobogan District Prosecutor’s Office) Thesa Tamara Sanyoto; Abdul Rachmad Budiono; Fachrizal Afandi
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 21 No. 3 (2025): December
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v21i3.337

Abstract

This study aims to analyze the regulatory framework and implementation of restitution enforcement for child victims of criminal acts, with specific emphasis on the authority of Public Prosecutors at the Grobogan District Prosecutor’s Office. Restitution is a fundamental right granted to victims under the Child Protection Law and Law Number 12 of 2022 concerning Sexual Violence Crimes, designed to restore the material and immaterial losses suffered by children due to criminal acts. The law establishes the perpetrator’s responsibility to provide restitution and allows substitute imprisonment when the payment obligation is not fulfilled. This research applies a socio-legal methodology by integrating normative legal analysis with empirical examination of how restitution is implemented in practice. Such an approach allows the researcher to assess the compatibility between legal norms and their actual enforcement in safeguarding child victims’ rights. The findings reveal persistent challenges in restitution execution, including complicated procedures for filing applications with the Witness and Victim Protection Agency (LPSK), strict evidentiary requirements, limited victim awareness, and the absence of detailed technical guidelines for asset seizure to guarantee payment. When perpetrators fail to compensate, state-funded compensation is necessary to uphold victim protection. Therefore, strengthening restorative justice principles, enhancing coordination among law enforcement institutions, and ensuring clearer execution mechanisms are essential to guarantee legal certainty and fulfillment of restitution rights within Indonesia’s criminal justice system.
Legal Protection of Female Workers Through Marriage Agreements In Ponorogo Regency Dody Syahrul Irawan; Abdul Rachmad Budiono; Rachmi Sulistyarini
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 1 (2026): June in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i1.354

Abstract

Ponorogo Regency is one of the regions sending a significant number of female migrant workers (TKW), reaching 30,793 in the 2022–2024 period. The high number of Indonesian migrant workers (PMI) is correlated with the increase in divorce cases at the Ponorogo Religious Court, particularly divorce cases filed by wives. This situation raises legal issues, particularly regarding the division of joint assets, which often disadvantage migrant workers as the economically dominant party during the marriage. This study aims to analyze the urgency of a prenuptial agreement as an instrument of legal protection for migrant workers from a notarial law perspective. The research method used is empirical juridical with a statutory approach and field interviews. Normatively, the provisions of Law Number 1 of 1974 concerning Marriage, which were expanded through Constitutional Court Decision Number 69/PUU-XIII/2015, have provided legal space for couples to enter into a prenuptial agreement before and during the marriage. However, research results indicate that the implementation of prenuptial agreements in Ponorogo remains low due to limited legal literacy, inadequate outreach, and cultural barriers that view such agreements as a sign of mistrust. Therefore, prenuptial agreements are urgently needed as a preventative measure to ensure legal certainty, justice, and the protection of migrant workers' assets, as well as to minimize joint property disputes in divorce. (Law No. 1 of 1974).
Third-Party Binding of Prenuptial Deeds After Decision 69/PUU-XIII/2015 Ade Furota Husna; Abdul Rachmad Budiono; KRA MJ Widijatmoko
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 22 No. 1 (2026): June in progress
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v22i1.359

Abstract

This study examines the legal meaning of the phrase "...approved by the marriage registrar or notary" in Article 29 paragraph (1) of Law Number 1 of 1974 on Marriage following the Constitutional Court Decision Number 69/PUU-XIII/2015, and analyzes the binding force of notarial deeds of marriage agreements against third parties. The research employs a doctrinal legal research method through library research, utilizing statute and conceptual approaches, with primary legal materials including the Civil Code, Marriage Law, Notary Position Law, and the Constitutional Court decision, supplemented by secondary materials such as legal literature, journals, and court rulings, analyzed descriptively and prescriptively via systematic and grammatical interpretation. Findings reveal that "approval" by a marriage registrar (Civil Registry Office) or notary constitutes a formal administrative act fulfilling publicity principles, where notaries achieve this through authentic deeds, notarization, legalization, or waarmerking of private documents, inherently providing perfect evidentiary power under Article 1868 and 1870 of the Civil Code without requiring subsequent registration. However, inconsistencies arise from implementing regulations like Circulars from the Directorate General of Civil Administration and Islamic Guidance, which mandate reporting to registrars, creating norm conflicts and judicial inconsistencies as seen in rulings such as High Court Decision 50/Pdt/2021/PT SMG (recognizing validity) versus Batam Religious Court 1718/Pdt.G/2021/PA.BTM (denying binding effect). The notarial deed possesses full binding force against third parties upon approval, grounded in progressive law theory prioritizing substantive justice, legal certainty, and preventive protection, though enhanced publicity via AHU Online registration is recommended to resolve practical ambiguities and ensure uniform enforcement.