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Abdullah Sulaiman
Universitas islam negeri syarif hidayatullah jakarta
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JOURNAL of LEGAL RESEARCH

 1 
ASPEK HUKUM PEMUNGUTAN PAJAK PENGHASILAN DARI TRANSAKSI JUAL BELI MELALUI MEDIA SOSIAL Siti Chairana Nurmecca; Abdullah Sulaiman; Hidayatulloh Hidayatulloh
JOURNAL of LEGAL RESEARCH Vol 3, No 6 (2021)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v3i6.15534

Abstract

ABSTRAKPeraturan Menteri Keuangan Nomor 210 Tahun 2018 tentang Perlakuan Pajak Atas Transaksi Perdagangan Melalui Sistem Elektronik (e-commerce) yang diharapkan dapat menjadi instrument penunjang pemungutan pajak penghasilan terhadap transaksi perdagangan melalui sistem elektronik, justru menuai problematika dikalangan masyarakat terlebih ditolak oleh Asosiasi E-commerce Indonesia (idea) karena aturan tersebut hanya menyasar pemungutan pajak pada media jual beli marketplace tetapi tidak mengatur kewajiban pembayaran pajak penghasilan dari pengusaha yang melakukan penjualan dan memperoleh penghasilan di media sosial, sehingga akhirnya PMK 210 Tahun 2018 tersebut dicabut oleh Menteri Keuangan, pengaturan yang hanya menyasar pada pengusaha di marketplace akan menyebabkan perpindahan secara besar-besaran pengusaha di market place untuk pindah ke media sosial, karena di media sosial tidak dipungut pajak penghasilannya, untuk menangani hal tersebut pengusaha yang mendapatkan penghasilan dari transaksi jual beli melalui media sosial harus memenuhi kewajiban perpajakan sesuai aturan pajak penghasilan yang berlaku, aspek hukum yang menjadi landasan pemungutan pajak terhadap pengusaha yang memperoleh penghasilan dari media sosial menjadi suatu hal yang penting ditengah kekosongan pengaturan pajak atas e-commerce, sehingga penghasilan yang diperoleh pengusaha dapat dipungut pajak tanpa melihat media jual beli yang digunakan, hasil penelitian ini menjelaskan bahwa pengusaha yang memperoleh penghasilan dari penjualan di media sosial harus memenuhi kewajiban pembayaran pajak penghasilan untuk menciptakan level playing field atau kesetaraan pemberlakuan pajak dengan pengusaha di marketplace maupun pengusaha konvensional kemudian aturan yang saat ini dapat diberlakukan untuk pemungutan pajak penghasilan yaitu  General anti avoidance rule yang terdapat dalam Pasal 4 dan Pasal 17 ayat 1 Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan.
Perlindungan Hukum Ketenagakerjaan Terhadap Gig Worker Di Event Organizer Daerah Khusus Ibukota (DKI) Jakarta Selatan Pada Era Revolusi Industri 4.0 Diadjeng Famelia Soerjadi; Abdullah Sulaiman; Diana Mutia Habibaty
JOURNAL of LEGAL RESEARCH Vol 3, No 3 (2021)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v3i2.20322

Abstract

The Gig Economy facilitates job seeker to look for job quickly. Job with contract system has become interesting since 2017, and it becomes the main job. However, the development of manpower sector is not the same line with the appropriate regulation in protecting the freelance workers especially in the Event Organizer sectors. The Event Organizer company often neglect the worker’s rights & obligations, since both parties don’t make working agreement writtenly. But they apply confidence principle each other in making working agreement orally. Since from the dominant number of Event Organizer in South Jakarta legally is choosen as the research object. This research is trying to focus on the people who want to work at certain time with Event Organizer sector to understand the importance of working agreement legally. This research is using judicial research method with qualitative analysis namely the data collection technique is based on library research and interview the freelance workers randomly in the field.
Mekanisme Penggunaan Tenaga Kerja Asing Di Indonesia Berdasarkan Peraturan Presiden Nomor 20 Tahun 2018 Tentang Penggunaan Tenaga Kerja Asing Karvin Fadila; Abdullah Sulaiman
JOURNAL of LEGAL RESEARCH Vol 1, No 1 (2019)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v1i1.13274

Abstract

Abstract.The background of this research is based on the existence of mechanisms that are often violated and there are several articles in this presidential regulation that cause legal uncertainty. Not only that, many of them do not meet the terms and conditions that have been regulated by legislation, so that many foreign workers do not meet expectations. This study examines the laws and regulations especially Presidential Regulation Number 20 Year 2018 and relates cases that often occur to strengthen this research. The approach used is normative by using primary legal materials consisting of Law Number 13 of 2003 concerning Labor, Presidential Regulation Number 20 of 2018 concerning Use of Foreign Workers. The results showed that the Republican foreign labor mechanism based on Presidential Regulation Number 20 Year 2018 on the Use of Foreign Workers whose articles violated the rules above and caused legal uncertainty, causing violations in carrying out the mandate of the law and the need for a review of the regulations this president so that there are no articles that conflict with the rules above.Keywords: Foreign Workers, Presidential Regulation 
Perlindungan Hukum Konsumen Jasa Parkir Kendaraan Mobil, Studi Putusan Mahkamah Agung Nomor 458 K/Pdt.Sus-BPSK/2017 Rindung Bulan; Abdullah Sulaiman; Elviza Fauzia
JOURNAL of LEGAL RESEARCH Vol 3, No 5 (2021)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v3i5.14635

Abstract

Masalah yang diteliti pada penelitian ini yakni mengenai bagaimana bentuk perlindungan hukum konsumen jasa parkir terkait adanya pengalihan tanggung jawab, serta bagaimana   pertimbangan   majelis   hakim   berdasarkan   Putusan Mahkamah Agung Nomor 458 K/Pdt.Sus-BPSK/2017 ditinjau berdasarkan teori perlindungan hukum dan teori pertanggungjawaban.Penelitian ini merupakan penelitian yuridis normatif dengan melalui pendekatan kasus (Case Approach). Data dalam penelitian ini dikumpulkan dengan menggunakan studi dokumen. Dokumen yang menjadi sumber data pada penelitian ini adalah Putusan Mahkamah Agung Nomor 1940 K/Pid.Sus/2015. Kemudian dokumen itu diolah menggunakan metode analisis isi. Hasil penelitian menunjukan bahwa PT Nusapala Parkir sebagai pengelola parkir (Pemohon Kasasi/Tergugat) melawan H. Mudji Waluyo sebagai pemilik kendaraan mobil (Termohon Kasasi/Penggugat) sesuai putusan Mahkamah Agung beserta yurisprudensi terdahulu, bahwa pengelola parkir wajib bertanggung jawab apabila terjadi kerusakan kendaraan mobil dan kehilangan barang di dalam area parkir milik pengelola parkir. 
TINJAUAN PENGATURAN PEMILIK MANFAAT (BENEFICIAL OWNERSHIP) TERHADAP KEPEMILIKAN PERSEROAN TERBATAS PERBANKAN DI INDONESIA (Studi PT. Bank Central Asia Tbk) Achmad Dzulfadli Firdaus; Abdullah Sulaiman
JOURNAL of LEGAL RESEARCH Vol 4, No 6 (2022)
Publisher : Faculty of Sharia and Law State Islamic University Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jlr.v4i6.22549

Abstract

Beneficial Owner is the concept of property ownership in the common law legal system which has 2 (two) types of property ownership, namely legal and beneficial. Indonesia as a country with a civil law legal system does not recognize beneficial ownership, and only recognizes legal ownership. Thus, the Regulation of Beneficiaries in Presidential Regulation Number 13 of 2018 concerning Application of the Recommendation of the Principle of Recognizing the Beneficial Owners of Corporations in the Context of Prevention and Eradication of the Crime of Money Laundering and Terrorism Financing Measures must be reviewed against the provisions of the ownership of the existing Banking Limited Liability Company. The purpose of this study is to explain the regulation of the Beneficiary on the provisions of the ownership of a Banking Limited Liability Company in Indonesia and specifically the ownership of PT Bank Central Asia Tbk.This study uses a type of qualitative research that is descriptive analysis using a normative research approach. This research was conducted using library research, where there are elements of a statutory approach using positive law in Indonesia and a conceptual approach. The regulations in this study are regarding the Beneficial Owner and Banking Limited Liability Company.The results of the study show that there is a discrepancy between the Beneficial Owners arrangement and Law Number 40 of 2007 concerning Limited Liability Companies, Law Number 25 of 2007 concerning Investment and Financial Services Authority Regulation Number 39/POJK.03/2017 concerning Sole Proprietorship in Indonesian Banking . Furthermore, the criteria for Beneficial Owners in the ownership of PT Bank Central Asia Tbk are PT Investama Andalan which is owned by Robert Budi Hartono and Bambang Hartono who is the Controlling Shareholder of BCA. 
Co-Authors Achmad Dzulfadli Firdaus Diadjeng Famelia Soerjadi Diana Mutia Habibaty Elviza Fauzia Hidayatulloh Hidayatulloh Karvin Fadila Rindung Bulan Siti Chairana Nurmecca