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All Journal Masalah-Masalah Hukum JURNAL LITIGASI (e-Journal) FIAT JUSTISIA: Jurnal Ilmu Hukum Nurani: Jurnal Kajian Syariah dan Masyarakat Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Pembaharuan Hukum Sriwijaya Law Review Journal of Governance Jurnal Ilmiah Kebijakan Hukum Jurnal Ilmiah Universitas Batanghari Jambi Lex Librum: Jurnal Ilmu Hukum Repertorium: Jurnal Ilmiah Hukum Kenotariatan Lex Lata: Jurnal Ilmah Ilmu Hukum Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL ILMIAH ADVOKASI JUSTISI Jurnal Hukum Bisnis Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Zaaken: Journal of Civil and Business Law SRIWIJAYA JOURNAL OF ENVIRONMENT Journal of Tax Law and Policy Scientia Business Law Review Scientium Law Review Jurnal Hukum dan Pembangunan Jurnal Penelitian Pendidikan Indonesia SASI
Joni Emirzon
Fakultas Hukum Universitas Sriwijaya (UNSRI)
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Scientia Business Law Review

 1 
Debtors’ Protection on Bankruptcy and Postponement of Debt Payment Obligations: A Case Study in Indonesian Financing Sector Sinaga, Henry Dianto P.; Emirzon, Joni
Scientia Business Law Review (SBLR) Vol. 1 No. 3 (2022): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v1i3.502

Abstract

Lawsuits of Bankruptcy and Postponement of Debt Payment Obligations (Penundaan Kewajiban Pembayaran Utang or PKPU) are still easy weapons for financial institutions against debtors who are in arrears in paying their debts. In fact, a settlement can be made that should not impose further losses on the debtor, who has to sign a contract that benefits the creditor. Based on normative juridical studies, two conclusions are produced. First, the Bankruptcy and PKPU Law, Consumer Protection Law, Otoritas Jasa Keuangan (OJK) Law, P2SK Law, and POJK-7/POJK.05/2022 have not been able to protect debtors in the financing sector in the event of a bankruptcy and PKPU lawsuit. Second, ideally, consumer protection in the event of bankruptcy and PKPU in the financing sector in Indonesia is carried out by making regulations that enable consumers to report injustices they receive to independent consumer protection institutions and commercial courts and dispute resolution institutions between consumers as debtors and creditors. It must implement electronic options to provide certainty of justice and public benefits to the parties, especially consumers. It is recommended that in the future, there be recommendations from independent consumer protection institutions regarding standard contracts for financial institutions as well as commercial courts and online dispute resolution institutions.
Merger Perseroan Terbatas dalam Kaitannya dengan Hukum Perdata dan Fungsi Mengatur Pajak di Indonesia Sinaga, Henry Dainto P.; Joni Emirzon; Arfianna Novera
Scientia Business Law Review (SBLR) Vol. 2 No. 3 (2023): Scientia Business Law Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/sblr.v2i3.575

Abstract

Merger Perseroan Terbatas (PT) merupakan strategi restrukturisasi korporasi yang krusial dalam memperkuat efisiensi operasional dan ketahanan usaha. Namun, merger tidak hanya berdampak secara korporatif, tetapi juga menimbulkan konsekuensi hukum di bidang perpajakan. Penelitian ini bertujuan untuk menganalisis keterkaitan antara merger dan fungsi regulerend (mengatur) pajak dalam sistem hukum Indonesia. Dengan pendekatan yuridis normatif dan kebijakan fiskal, studi ini mengevaluasi efektivitas kebijakan pajak dalam mengarahkan merger menuju konsolidasi ekonomi tanpa mengorbankan keadilan fiskal. Temuan menunjukkan bahwa merger berpotensi menimbulkan objek dan kewajiban pajak baru, serta memperlihatkan kebutuhan akan harmonisasi aturan hukum dan kebijakan insentif perpajakan. Selain itu, fungsi regulerend pajak terbukti menjadi instrumen strategis untuk mengarahkan perilaku korporasi, sejalan dengan teori Musgrave dan prinsip-prinsip good tax policy. Penelitian ini menyimpulkan bahwa penguatan integrasi antara regulasi merger dan perpajakan menjadi kunci untuk mendukung pertumbuhan ekonomi yang berkelanjutan melalui restrukturisasi usaha yang efisien dan adil.
Co-Authors Adrian Gunawan Annalisa Y, Annalisa Annalisa Yahanan Annalisa Yahanan, Annalisa Apriandi, Mada Ardita Aprillia Julaija Ardiyan Saptawan Arfianna Novera Arrie Budhiartie Basir, Cik binti Md Mohtar, Haniyatul Husna Chandra Wijaya Desrina Desrina Erisa Ardika Prasada Febrian, Febrian Febrianto, Danu Fikri, Muhtiar Firman Muntaqo FX Adji Samekto Hakikie, Ananda Hamzah Hamzah Handayani, Sri Happy Permata Sari Henny Yuningsih Heri Gunawan Isnaini Isnaini K. N. Sofyan Hasan Kms. Abdullah Hamid Latif Mahfuz, Abdul M Taufiqurrahman Mahfuz, Abdul Latif Meliana Meliana Meria Utama Moulyta Elgi Trinanda Muhammad Fuadsyah Muhammad Syaifuddin Muhammad Syaifuddin Nurlani, Meirina Putri, Tresyah Meyrinda Ridwan Ridwan Ridwan, Ridwan Ronaldo - Ronaldo Safitri Indriani Saleh, Putu Samawati Samawati Saleh, Putu Samekto, F. X. Adji Sepriyadi Adhan S Silviani Margaretha Sinaga, Henry Dainto P. Sinaga, Henry Dianto P. Sinaga, Henry Dianto Pardamean Soetansah, Ilham Sofyan Hasan, Sofyan Sri Suatmiati, Sri Sri Turatmiyah Surya Chandra Syarifuddin, Achmad