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Integrasi Sistem Peradilan Pemilihan Umum melalui Pembentukan Mahkamah Pemilihan Umum Moch. Marsa Taufiqurrohman; Jayus Jayus; A'an Efendi
Jurnal Konstitusi Vol 18, No 3 (2021)
Publisher : The Constitutional Court of the Republic of Indonesia

Elections that do not end only in counting votes, and instead have to be resolved in the judiciary, have unwittingly become a measure that can legitimize and assess the quality of democracy. This situation confirms that the existence of a judicial institution has become an important part of the sustainability of the election process. This research tries to re-evaluate the implementation process of the Election justice system in Indonesia. By using doctrinal normative legal research collaborated with the Reform Oriented Research method, this study found the problems faced in the Electoral justice system in Indonesia. These problems include the tug of war over regional head election dispute resolution, disintegration and overlapping authority for resolving general election disputes, the accumulation of Election disputes in the Constitutional Court, as well as problems regarding recall system for DPR members by political parties. In resolving these problems, this study offers an idea in the form of integrating the entire Election dispute resolution process in a Supreme Election Court. The Supreme Election Court will be positioned parallel to the Constitutional Court and Supreme Court. The Supreme Election Court has the authority to judge at the first and last levels whose decisions are final and binding to decide on violations of the code of ethics of Election administrators, violations of Election administration, election process disputes, election crimes, over results disputes and post-election disputes

Perluasan Kewenangan Komisi Penyiaran Indonesia Terhadap Pengawasan Media Digital Moch. Marsa Taufiqurrohman; Jayus Jayus; A'an Efendi
Jurnal Konstitusi Vol 19, No 1 (2022)
Publisher : The Constitutional Court of the Republic of Indonesia

The problem of broadcasting is very complex, consisting of the definition and supervision of broadcasting which is still unclear and the authority of KPI is still weak to supervise digital media. The research objectives are: First, to look at the legal problems of the Indonesian Broadcasting Commission in supervising Digital Media. Second, the concept and practice of broadcasters on digital media surveillance in other countries. Third, the design of the Indonesian Broadcasting Commission's supervision of digital media supervision. The results of the study show that first, there are still legal problems with the position of KPI on digital media supervision. Second, digital media surveillance in Germany and Australia has been quite advanced which has strictly regulated broadcasting in digital with an integrated system. Third, the design is carried out by strengthening KPI institutions, institutional integration, and the "legislative convergence" approach.

Integrasi Sistem Peradilan Pemilihan Umum melalui Pembentukan Mahkamah Pemilihan Umum Moch. Marsa Taufiqurrohman; Jayus Jayus; A'an Efendi
Jurnal Konstitusi Vol. 18 No. 3 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Elections that do not end only in counting votes, and instead have to be resolved in the judiciary, have unwittingly become a measure that can legitimize and assess the quality of democracy. This situation confirms that the existence of a judicial institution has become an important part of the sustainability of the election process. This research tries to re-evaluate the implementation process of the Election justice system in Indonesia. By using doctrinal normative legal research collaborated with the Reform Oriented Research method, this study found the problems faced in the Electoral justice system in Indonesia. These problems include the tug of war over regional head election dispute resolution, disintegration and overlapping authority for resolving general election disputes, the accumulation of Election disputes in the Constitutional Court, as well as problems regarding recall system for DPR members by political parties. In resolving these problems, this study offers an idea in the form of integrating the entire Election dispute resolution process in a Supreme Election Court. The Supreme Election Court will be positioned parallel to the Constitutional Court and Supreme Court. The Supreme Election Court has the authority to judge at the first and last levels whose decisions are final and binding to decide on violations of the code of ethics of Election administrators, violations of Election administration, election process disputes, election crimes, over results disputes and post-election disputes

Perluasan Kewenangan Komisi Penyiaran Indonesia Terhadap Pengawasan Media Digital Moch. Marsa Taufiqurrohman; Jayus Jayus; A'an Efendi
Jurnal Konstitusi Vol. 19 No. 1 (2022)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31078/jk1916

The problem of broadcasting is very complex, consisting of the definition and supervision of broadcasting which is still unclear and the authority of KPI is still weak to supervise digital media. The research objectives are: First, to look at the legal problems of the Indonesian Broadcasting Commission in supervising Digital Media. Second, the concept and practice of broadcasters on digital media surveillance in other countries. Third, the design of the Indonesian Broadcasting Commission's supervision of digital media supervision. The results of the study show that first, there are still legal problems with the position of KPI on digital media supervision. Second, digital media surveillance in Germany and Australia has been quite advanced which has strictly regulated broadcasting in digital with an integrated system. Third, the design is carried out by strengthening KPI institutions, institutional integration, and the "legislative convergence" approach.

Prinsip Keadilan Pengenaan Pajak Terhadap Perseroan Terbatas Yang Dinyatakan Pailit Mega Purnamasari; Fendi Setyawan; Jayus Jayus
Jurnal Ilmu Kenotariatan Vol. 2 No. 2: November 2021
Publisher : Faculty of Law, University of Jember, Indonesia

Perseroan Terbatas merupakan badan usaha yang berbadan hukum, sehingga Perseroan Terbatas termasuk dalam subjek pajak. Pengaturan terkait pajak dalam Perseroan Terbatas sudah ditetapkan dan sesuai dengan kententuan peraturan yang ada. Pajak Perseroan Terbatas dihitung dari jumlah pendapatan yang diperoleh Perseroan Terbatas tersebut dalam satu tahun operasi. Pengenaan pajak dalam usaha Perseroan Terbatas harus dilaksanakan dalam perolehan dan juga pendapatan Perseroan Terbatas terdapat Pajak yang harus dikeluarkan yang merupakan termasuk dalam kepentingan Perseroan Terbatas tersebut juga. Kewajiban perpajakan bagi perusahaan yang telah dinyatakan pailit telah diatur dalam ketentuan Peraturan Perundang-undangan, berdasarkan pada Pasal 32 Ayat (1) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Perseroan Terbatas yang dinyatakan Pailit dalam kepengurusannya telah dihentikan, maka dengan sendirinya Perseroan Terbatas tersebut tidak lagi dapat melakukan kegiatan usaha untuk dapat menghasilkan sebuah keuntungan yang menjadi sumber kewajiban pajak dari Perseroan tersebut. Perseroan sebagai badan hukum tidak lagi dapat dibebani pajak, terkecuali tetap membayar pajak yang masih terutang sebelum dinyatakan pailit.

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