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Dani Durahman
Universitas Langlangbuana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

 1 
Tanggung Jawab Pelaku Usaha terkait Penjualan Rokok kepada Anak dan Perlindungan Hukum Berdasarkan Perlindungan Konsumen dan Perlindungan Anak Susanti, Rini Ayu; Kurniati, Yeti; Durahman, Dani
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (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.v5i3.19177

Abstract

Penerapan asas perlindungan konsumen dan peraturan yang diterapkan tersebut dilakukan dalam rangka mencapai tujuan tertentu. Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen pada Pasal 8 ayat (1) huruf f mengatur larangan bagi pelaku usaha untuk memproduksi dan atau memperdagangkan barang dan atau jasa yang tidak sesuai dengan janji yang tercantum dalam label, etiket, keterangan, iklan, atau promosi penjualan barang atau jasa tersebut. Jika menilik dari praktik yang dilakukan oleh pelaku usaha, maka pelaku usaha masih saja menjual rokok bahkan kepada mereka yang masih berusia di bawah 18 tahun, padahal secara jelas hal tersebut dilarang. Tujuan penelitian ini adalah untuk menganalisis tanggung jawab pelaku usaha terkait penjualan rokok kepada anak dan perlindungan hukum berdasarkan prinsip perlindungan konsumen dan perlindungan anak. Metode pendekatan hukum normatif. Analisis data menggunakan metode hukum kualitatif. Hasil penelitian adalah tanggung jawab hukum pelaku usaha yang menjual rokok kepada anak saat ini belum berjalan secara optimal karena sanksi yang diberikan kepada pelaku usaha yang menjual rokok kepada anak belum terlaksana, berdasarkan ketentuan Peraturan Pemerintah Nomor 109 Tahun 2012 tentang Perlindungan Bahan yang Mengandung Zat Adiktif Berupa Hasil Tembakau Bagi Kesehatan. Pelaku usaha yang menjual rokok dapat dikenakan sanksi administratif, perdata dan pidana, selama ini penegakan hukum terhadap pelaku usaha hanya terfokus pada hal administratif dan bersifat teguran, bukan memberikan sanksi yang dapat memberikan efek jera. Perlindungan pemerintah terhadap anak dari bahaya rokok dituangkan dalam bentuk regulasi berupa Undang-Undang, Peraturan Pemerintah dan Peraturan Daerah, permasalahan utamanya ada pada implementasi yang sampai saat ini masih menjadi titik lemah, karena aparat penegak hukum berhadapan langsung dengan masyarakat.
Implementation of the Maximum Increase Policy on the Sales Value of Taxable Object (NJOP) from the Perspective of Legal Certainty Based on Law Number 01 of 2022 Concerning the Financial Relationship Between the Central Government and Regional Governments Gunawan, Verawati; Durahman, Dani; Haspada, Deny
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (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.v5i3.19474

Abstract

This study aims to analyze the implementation of the policy on the maximum limit of the increase in the Sales Value of Taxable Objects (NJOP) from the perspective of legal certainty with a specific focus based on Law Number 01 of 2022 concerning the Financial Relationship between the Central Government and Regional Governments (HKPD Law), with case study in Labuan Bajo, West Manggarai Regency. The background of this research arises from a drastic increase in NJOP, exceeding 100%, which has caused significant public concern and the potential for violations of the principles of justice and legal certainty. This study uses a normative juridical method with a descriptive qualitative approach. This research collects data through literature study, documentation, and interviews with government officials, tax law experts and affected citizens. The focus of the analysis is on legal certainty, regional government authority and legal protection for the public regarding the policy. The results show that the NJOP increase the policy in Labuan Bajo is not fully aligned with the principles of legal certainty. The absence of clear regulation on maximum limit of NJOP increase provides wide interpretive space for local governments (risking arbitrary decisions and weakened legal protection for taxpayers). This opens the potential for inequality, abuse of authority, and minimal legal protection for the public. Furthermore, the policy, which does not take into account the economic capacity of the community, has social implications such as anxiety, objections and potential legal conflict. The lack of public participation and insufficient dissemination of information further exacerbates social and economic distress among residents and local businesses. This study recommends revising regulations to provide explicit limits on NJOP increases by local governments (for the establishment of national standards and maximum thresholds for NJOP increases), as well as strengthening public objection mechanisms to be faster and more effective, and enhanced legal education and transparency within fiscal policy-making processes.
Co-Authors Aep Suhendi Agus Awaludin Aldina Setiani Andika Pratama Ari Wibowo Arif Wahyudin Hidayatulloh Binner Habeahan Cacan Cahyadi Christian S, Paulana Dadan Nugraha Dudu Duswara M Eddy Setiawan Fachri Rizky Fadillah Faisal Ruslan Fangky Christina Indraguna Faris Fajharika Yusmar Febilita Wulan Sari Firdaus, M. Raihan Ginanjar Safaat Giovani Anggasta Pratiwi Lambouw Gunawan, Verawati Haspada, Deny Hassanah, Nurul Hernawati Hernawati Hernawati Hernawati RAS Ihsan Maulana Indrajaya, C. Suryaarga Ipa Rosita Komarudin Komarudin Kurniawan, Cecep Soleh Kurniawati, Euis Laila M. Rasyid Lidya Nivisa Yusuf Ludi Hermawan Lukmanta, Hendi Fuky M. Riksa Fritansya Gumilar Maryadi Wijaya Muhammad Hatta Muhammad Taufik Hidayah Panji Adam Agus Putra Paulana Christian Suryamin Permana, Diki Permana, Yedi Widya Prasetia Randiana Prayitno, Sugeng Prayudi Juni Alamsyah Rahmawati, Amellia Ramadlon Adi Ali Fikri Razak, Abdul Kamil Rinjani, Diliya Mariam Riza Zulfikar Ryan Fani Santosa, Agung Sihombing, Indra Gatot sri dwiyanti Sri Mulyati Chalil Sudewo, Ari Suhardini, Eni Dasuki Suharno, Rachmat Suryawin, Paulana Christian Susanti, Rini Ayu Sutiamah, Titi Tejo, Eko Susanto Wahyu Purnama Sari wawan alowi Wijaya, Dion Untung Yeti Kurniati