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Analysis of Progressive Legal Theory in the Implementation of Tweleve Percent Value Added Tax in the Framework of Increasing National Income and Community Welfare Haikal, Jenggis Khan; Efendi, Syamsul; Pratiwi, Eka; Susanto, Deny; Rizka, Nanda Dwi
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18225

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif, yaitu pendekatan yang menjelaskan secara deskriptif mengenai objek utama dalam penelitian ini. Data yang digunakan dalam artikel ini merupakan data sekunder yang peneliti peroleh dari berbagai sumber yang kredibel, yaitu artikel ilmiah, buku, majalah, dan berbagai sumber lain yang lazim digunakan dalam setiap penelitian. Data yang digunakan dianalisis dengan tahapan pengumpulan data, reduksi data, pemotongan data, dan penarikan simpulan. Hasil penelitian dalam artikel ini menunjukkan teori hukum progresif oleh Profesor Sacipto Rahardjo terkait dan sejalan dengan kebijakan kenaikan Pajak Pertambahan Nilai menjadi dua belas persen. Hal ini dikarenakan kebijakan kenaikan pajak pertambahan nilai menjadi dua belas persen memiliki tujuan yang sama dengan tujuan dalam teori hukum progresif, yaitu untuk meningkatkan kesejahteraan rakyat Indonesia. Kenaikan pajak pertambahan nilai menjadi dua belas persen dapat meningkatkan pendapatan nasional, meningkatkan pembangunan, dan pada akhirnya dapat meningkatkan kesejahteraan rakyat Indonesia. Selain itu, kenaikan pajak pertambahan nilai ini hanya dikenakan pada barang mewah sehingga tidak menjadi masalah besar bagi masyarakat miskin. Meskipun memiliki kelebihan dan kekurangan serta harus menghilangkan kebijakan lama, namun hal tersebut tidak terlalu menjadi masalah karena salah satu ciri teori hukum progresif adalah menghantam semua kaidah hukum positif untuk meningkatkan kesejahteraan rakyat Indonesia.
Responsibility and Accountability in the World of Futures Trading: Analysis of Futures Brokers and Broker Representatives Under the Spotlight of Civil Law and BAKTI Arbitration" Rahman, Muhammad Sabir; Efendi, Syamsul; Amboro, Yudhi Priyo; Simanjuntak, Kristi W; Elfikri, Nurul Fazri; Rohani, Aceng Asnawi; Agus, Dede
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.4113

Abstract

This study aims to examine the role of Article 1367 of the Civil Code in determining the duties of Futures Brokers and Futures Broker Representatives in the context of Indonesian commodity futures trading, with a focus on the consequences for violations of these duties by Futures Broker Representatives. respond to it. This methodology is based on normative legal principles and is based on research into relevant literature and examination of BAKTI rulings in the field of commodity futures trading arbitration. Findings from this study highlight the importance of taking into account the Futures Broker Representative's level of professionalism as well as any applicable rules and regulations when determining the extent to which the Futures Broker is legally liable for the Futures Broker Representative's conduct. In order to provide fairness and clarity in commodity futures trading, this study's findings suggest that current rules need to be revised and adjusted. The study also suggests directions for future research on the dynamics of futures trading's legal aspects.
The Position of Presidential Abolition in Indonesian Law: Case Study of Tom Lembong from the Perspective of Maqashid Syari'ah and Legal Benefits Efendi, Syamsul; Wijaya, Wijaya; Aiman, Muhammad; Hakim, Dan Amran; Rahmawati, Rahmawati
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 7 No. 4 (2025): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to deeply analyze the status, function, and legal implications of the President of the Republic of Indonesia's right to abolish, particularly in the context of criminal and constitutional law. Abolition, as an instrument of pardon, amnesty, and abolition (GNA), enshrined in Article 14 of the 1945 Constitution of the Republic of Indonesia (UUD NRI 1945), is the prerogative of the head of state to abolish a criminal offense or halt the prosecution of a person suspected of or having committed a crime, before the trial process is complete. The strength of this right lies in its character as an instrument of judicial discretion that transcends judicial decisions, and its implementation must take into account the considerations of the House of Representatives (DPR). The study focuses on the case study of Thomas Trikasih Lembong (Tom Lembong), who, in the public narrative, has been linked to potential involvement in controversial cases. This case was chosen as a model to test the limits of the use of abolition in Indonesia. Normatively, the use of abolition in Indonesia is rare compared to pardons and amnesties, making it a gray area in constitutional practice. This study uses a juridical-normative and philosophical approach, enriched with a qualitative analysis of the relevant legal framework and constitutional law doctrine. From the perspective of Maqashid Syari'ah (Objectives of Islamic Law), abolition is analyzed based on its purpose in preserving the five basic pillars (al-Kulliyat al-Khams): preserving religion (hifz ad-din), preserving the soul (hifz an-nafs), preserving reason (hifz al-'aql), preserving descendants (hifz an-nasl), and preserving property (hifz al-mal). The appropriate use of abolition should contribute to the achievement of substantial justice and the protection of greater public interests, going beyond mere formal legal certainty. Meanwhile, from the perspective of Legal Benefit (Rechtssicherheit and Zweckmässigkeit), this study examines the extent to which the application of abolition, particularly in sensitive cases such as those involving public figures or economic interests, can provide sociological benefits, namely restoring order, preventing greater harm, or supporting national stability, without sacrificing the public's sense of justice. The study's findings indicate that although abolition is a legitimate prerogative, its use must be based on the ultra petita principles of justice and the pressing public interest, in line with the values of Maqasid Sharia and the principle of expediency. A balance between legal certainty, justice, and expediency is key to legitimizing the exercise of the president's right to abolition.