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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 Universitas Batanghari Jambi Lex Librum: Jurnal Ilmu Hukum Repertorium: Jurnal Ilmiah Hukum Kenotariatan Lex Lata: Jurnal Ilmah Ilmu Hukum JUSTISI Jurnal Ilmu Hukum KYADIREN 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 & Pembangunan Jurnal Penelitian Pendidikan Indonesia SASI PESHUM Indonesian Journal of Advocacy and Legal Services Lex Librum : Jurnal Ilmu Hukum Kertha Patrika Open Access DRIVERset Profetika: Jurnal Studi Islam
Joni Emirzon
Fakultas Hukum Universitas Sriwijaya (UNSRI)
Religion Agriculture, Biological Sciences & Forestry Arts 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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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.
Problems of Justice in Legal Protection Efforts against Banks as Separatist Creditors related to Execution of Collateral Tied with Mortgage Rights on Bankrupt Debtor's Assets Soetansah, Ilham; Emirzon, Joni; Yahanan, Annalisa
SASI Volume 28 Issue 3, September 2022
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v28i3.1028

Abstract

Introduction: The rights of banks as separatist creditors in the UU-KPKPU cannot be implemented. Banks also often get a share that is not under the amount of debtor debt, causing injustice.Purposes of the Research: This study aims to analyze and explain the forms of justice problems in legal protection efforts against banks as separatist creditors related to the execution of collateral tied with mortgage rights on the assets of bankrupt debtors and their solutions.Methods of the Research: This research uses normative legal research. Research materials were used, namely secondary data and primary data as a support. This research material was collected by document study and interviews. The material that has been collected is then processed and analyzed using a qualitative approach, which is then drawn to conclusions using the deductive method.Results of the Research: There are two forms of the problem of justice in the legal protection of banks as separatist creditors related to the execution of collateral tied with mortgage rights on the assets of the bankrupt debtor. First, the neglect of bank rights as separatist creditors by UU-KPKPU can be seen in the provisions of Article 56 paragraph (1) and 59 paragraph (1) which contradicts Article 55 paragraph (1). Second, banks as separatist creditors often get a share that is not under the amount of debt of the bankrupt debtor. The author suggests that the UU-KPKPU be changed based on distributive justice which requires proportional distribution.
Prinsip Kemanfaatan Hukum dalam Pengaturan Merger yang Menciptakan Persaingan Usaha Sehat Samawati Saleh, Putu; Wijaya, Chandra; Emirzon, Joni
Zaaken: Journal of Civil and Business Law Vol. 6 No. 1 (2025): Februari 2025
Publisher : Universitas Jambi, Fakultas Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/zaaken.v6i1.42541

Abstract

Mergers are often carried out to strengthen the position of corporations in the market, in some cases mergers carried out by corporations lead to conspiracy actions that can have an impact on unfair business competition. Alleged violations of fair business competition carried out by corporations by conducting mergers have prompted KPPU to impose post-merger notification requirements, to ensure that the behaviour of mergers carried out by corporations does not disturb the principles of fair business competition. The problem is that when the merger has been carried out and it turns out that the post-merger assessment is indicated to violate fair business competition, KPPU can provide witnesses for the corporation, of course this becomes ineffective and causes losses to the parties. Based on this, a discussion on the concept of pre-notification of mergers needs to be conducted in order to fulfil the application of the principle of legal expediency in the regulation of merger notification that creates fair business competition in Indonesia. By referring to Law No. 5 Year 1999, it explains the importance of pre- and post-merger notification system. This research uses a comparative law approach that looks at how South Korea and Japan have enacted pre-notification of mergers which is in fact more effective and efficient for the implementation of competition law certainty in their countries. The findings are that the change to a pre-merger notification system will be more effective in preventing monopolistic practices, supporting fair business competition, and providing better legal certainty for business actors. This pre-merger notification acts as a repressive measure for alleged unfair business competition.
The Ineffectiveness of Mediation in Divorce Disputes: A Case Study in the Palembang Religious Court Turatmiyah, Sri; Emirzon, Joni; Y, Annalisa; binti Md Mohtar, Haniyatul Husna
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 56 No 2 (2022)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v56i2.1232

Abstract

Abstract: This article examines the ineffective of the mediation process in divorce disputes at the Palembang Religious Court during the period from 2020 to 2022. Data was collected through observations, documentation, and interviews with litigants and judges involved in divorce cases at the Palembang Religious Court. Relying on the legal effectiveness theory, the study found that over a span of three years (2020, 2021, and 2022), the Palembang Religious Court successfully mediated only 33 divorce disputes (0.45%) out of a total of 7,338 cases. This indicates that mediation of divorce disputes at the court has not been effectively implemented. The article also reveals several factors contributing to this ineffectiveness, including (1) the complex background and reasons for the parties involved in the disputes, (2) an imbalance between the number of mediator judges and the number of cases brought to the court, (3) a lack of good faith on the part of the parties to engage in the mediation process, (4) inadequate resources and facilities, and (5) a low legal culture and poor legal awareness among the litigants. These findings reinforce the results of previous research on the ineffectiveness of mediation in divorce lawsuits in various courts across Indonesia.Abstrak: Artikel ini mengkaji problem tidak efektifnya proses mediasi sengketa perceraian di Pengadilan Agama Palembang selama rentang waktu 2020 hingga 2022. Data dikumpulkan melalui observasi, dokumentasi dan wawancara dengan sejumlah narasumber, baik yang berperkara maupun yang menangani perkara perceraian di Pengadian Agama Palembang. Penelitian ini menemukan bahwa dalam kurun waktu tiga tahun (2020, 2021 dan 2022), Pengadilan Agama Palembang hanya berhasil memediasi 33 sengketa perceraian (0.45%) dari total 7.338 sengekta perceraian. Hal ini membuktikan bahwa mediasi sengketa perceraian di Pengadilan Agama Palembang belum berjalan secara efektif. Artikel ini juga menemukan bahwa penyebab tidak efektifnya proses mediasi di Pengadilan Agama Palembang, yakni (1) kompleksnya latar belakang alasan para pihak yang bersengketa atau mengajukan perceraian, (2) tidak berimbangnya rasio jumlah hakim mediator dengan banyaknya jumlah perkara yang masuk ke pengadilan, (3) tidak adanya itikad baik dari para pihak untuk melakukan proses mediasi, (4) sarana dan fasilitas yang tidak memadai, dan (5) budaya hukum yang rendah dan minimnya pengetahuan dan kesadaran hukum di kalangan para pihak yang bersengketa. Temuan ini menguatkan hasil penelitian-penelitian sebelumnya tentang tidak efektifnya mediasi dalam sengketa perceraian di berbagai Pengadilan di Indoensia. Keywords: The effectiveness of mediation; divorce disputes; the Palembang Religious Court 
Pelaksanaan Perlindungan Hukum Kontrak Kerja Tenaga Kesehatan di Lingkungan Dinas Kesehatan Kota Palembang Desrina, Desrina; Emirzon, Joni; Suatmiati, Sri; Mahfuz, Abdul Latif
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3446

Abstract

The purpose of this paper explains the increase in honorary or contract personnel to support the performance of civil servants, especially in the context of public services in local governments. Public services are closely related to the community, and contract labor plays an important role in realizing maximum service. The focus of this research is on the implementation of employment contracts and legal protection for health workers at the Palembang City Health Office. This research uses normative research methods with a focus on regulations and written legal materials. Data collection techniques are carried out through documentation, involving data collection through documents related to research problems. The document includes primary, secondary, and tertiary legal materials. Data analysis is carried out in depth and comprehensively with an analytical descriptive approach to answer problems in research. The analysis is carried out by considering the variation of data and the basic nature of the data that is not easily quantified, as well as thorough and holistic. The results showed that the work implementation agreement at the Padang Tuesday Health Center was a form of a certain time work agreement, with valid regulations and conditions based on Article 1320 of the Civil Code. However, the laws and regulations on which the legal basis for the appointment of contract workers do not specifically address the legal rights and protections for contract workers, indicating that there are loopholes that must be addressed.
Pertanggungjawaban Hukum Atas Kehilangan Barang Pengguna Jasa di PT. Pos Indonesia (Persero) Kecamatan Sirah Pulau Padang dan Kota Kayuagung Putri, Tresyah Meyrinda; Emirzon, Joni; Mahfuz, Abdul Latif
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3958

Abstract

The purpose of this article is to understand and analyze the legal liability of PT. Pos Indonesia (Persero) Sirah Pulau Padang District and Kayuagung City regarding loss of goods of service users. normative legal research, which focuses on the analysis of applicable legal theories and regulations. The research method used is empirical juridical with primary and secondary data sources. The research results showed that there were several cases of lost goods at PT. Pos Indonesia area. PT. Pos Indonesia, based on its internal regulations and policies, has an obligation to provide compensation to service users in the event of loss of goods. However, the compensation claim process often experiences obstacles and often causes customer dissatisfaction. The recommendation from this research is the need to improve the compensation claim mechanism and increase the quality of service so that public trust in PT. Pos Indonesia can be maintained.
TAX LIABILITY ARRANGEMENT OF INTERNATIONAL E-COMMERCE IN INDONESIA Sinaga, Henry Dianto Pardamean; Samekto, F. X. Adji; Emirzon, Joni
Masalah-Masalah Hukum Vol 52, No 2 (2023): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.52.2.2023.197-207

Abstract

International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion. Based on normative juridical method using new institutionalism theory, two conclusions are generated. First, the prevailing laws in Indonesia do not yet have a lex specialist that regulates tax liability regarding international e-commerce transactions. Second, it is important and urgent to reformulate secondary liability in tax laws that must cover the elements, exclusions, and standards. Reformulation of tax secondary liability of international e-commerce should be extended to overseas and domestic marketplaces, and social media, including general provisions and procedures, billing, mechanisms for warning and terminating access and normalization, as well as tax sanctions (administrative and criminal).
Financial Services Authority Intervention as an Effort to Protect Bondholders in Corporations Declared Bankrupt by Commercial Court Happy Permata Sari; Joni Emirzon; Saleh, Putu Samawati
JUSTISI Vol. 11 No. 1 (2025): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v11i1.3733

Abstract

This article discusses the fulfillment of rights for corporate bondholders declared bankrupt by the Commercial Court. No regulation can provide a comprehensive and integrated benchmark to ensure the protection of the rights of bondholder creditors, making this article important to discuss. This research aims to analyze the status of corporate bondholders declared bankrupt by the Commercial Court as creditors in the liquidation process, evaluate the forms of legal protection applied during the process, and assess the future application of the law in providing certainty of protection for bondholders.  This research used normative legal research with statutory, historical, and futuristic approaches. The discussion results are carried out using an analysis perspective emphasizing deductive conclusions. Although corporate bondholders declared bankrupt by the Commercial Court have rights as creditors in the bankruptcy process, the legal protection is still ineffective. A regulatory gap results in uncertainty when implementing protection for bondholders. Revision of the Bankruptcy Law by including regulations regarding bondholders' creditors will provide certainty for the protection of creditors' rights, which can be derived in the Financial Services Authority (OJK) Regulation by enforcing supervision in the bankruptcy process in order to protect the interests of bondholders and ensure the stability of the economic development. 
Hak-Hak Konstitusional Buruh Migran Indonesia Di Malaysia Arista, Windi; Emirzon, Joni; Apriandi, Mada
Lex Librum : Jurnal Ilmu Hukum 2019: Volume 6 Nomor 1 Desember 2019
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v6i1.178

Abstract

Abstrak Berdasarkan fakta bahwa tenaga kerja Indonesia merupakan aset nasional yang mendatangkan devisa negara, maka upaya pemerintah untuk melindungi tenaga kerja Indonesia harus semakin meningkat. Seolah-olah para buruh migran telah mendapat penghargaan yang sangat mulia dan mendapat tempat yang terhormat di mata bangsa dan negara. Realitanya, buruh migran masih diposisikan sebagai ’komoditas’ yang diperdagangkan dan sering mengalami perlakuan tidak manusiawi. Permasalahan yang diangkat dalam penelitian ini, apakah yang menjadi hak-hak konstitusional buruh migran Indonesia yang dilindungi?. Jenis penelitian adalah penelitian hukum normatif, yang dikerjakan dengan tujuan menemukan asas atau doktrin yang berlaku untuk menemukan dan menganalisis hak-hak konstitusional dari buruh migran Indonesia. Metode pendekatan yang digunakan adalah pendekatan undang-undang (statute approach), pendekatan konseptual (conceptual approach), pendekatan analisis (analytical approach) dan pendekatan futuristis (futuristic approach). Hasil penelitian menunjukkan bahwa hak-hak konstitusional buruh migran dalam UUD 1945 pasca perubahan antara lain : hak atas kerja dan penghidupan yang layak tiap-tiap warga negara berhak atas pekerjaan dan penghidupan yang layak bagi kemanusiaan, hak memperjuangkan hak, hak atas kepastian hukum dan keadilan, dan hak atas kerja dan penghidupan yang layak, yakni setiap orang berhak untuk bekerja serta mendapat imbalan dan perlakuan yang adil dan layak dalam hubungan kerja. Kata kunci : Perlindungan Hukum, Buruh Migran, Hak Konstitusional Abstract Based on the fact that Indonesian workers are national assets that bring in foreign exchange, the government's efforts to protect Indonesian workers must increase. It is as if the migrant workers have received a very noble award and gained a respected place in the eyes of the nation and state. In reality,workers migrantare still positioned as a 'commodity' that is traded and often experiences inhuman treatment. The issues raised in this study, what are the constitutional rights of Indonesian migrant workers who are protected ?. This type of research is legal research normative, which is carried out with the aim of discovering the principles or doctrines that apply to discovering and analyzing the constitutional rights of Indonesian migrant workers. The approach method used is thestatute approach, conceptual approach, analytical approach and futuristic approach. The results showed that the constitutional rights of migrant workers in the 1945 Constitution after the changes included: the right to work and a decent living every citizen has the right to work and a decent living for humanity, the right to fight for rights, the right to legal certainty and justice , and the right to decent work and livelihood, i.e. everyone has the right to work and to receive fair and appropriate compensation and treatment in an employment relationship.
Environment Overuse in Indonesia: The Optimization Based on Regional and International Law Perspective Desia Banjarani; Joni Emirzon; Iza Rumesten RS; Artha Febriansyah; Ikhsan Setiawan
Kertha Patrika Vol. 47 No. 2 (2025): Dynamics of Indonesia Law in National and International Perspectives
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2025.v47.i02.p01

Abstract

The purposes of this research is to identify and analyzed environmental management regulated according to international and Indonesia law. Also to proposed the optimization land conversion regulations to overcome exploitation. The research method used in this research is the library search method, namely by studying various legal books, a collection of laws and regulations, legal articles, the internet and other written sources. The results of the study show how the regulation of international law for the protection of the environment needs to be considered for its sustainability. From this research, it can be concluded that international law regulation on environmental utilization must have an appropriate spatial planning by taking into account the sustainability of the environment itself.
Co-Authors Abdul Latif Mahfuz Adrian Gunawan Annalisa Y, Annalisa Annalisa Yahanan Annalisa Yahanan, Annalisa Apriandi, Mada Ardita Aprillia Julaija Ardiyan Saptawan Arfianna Novera Arrie Budhiartie Artha Febriansyah Basir, Cik binti Md Mohtar, Haniyatul Husna Chandra Wijaya Desia Banjarani Desrina Desrina Dian Afrilia Dita Kurniawati Erisa Ardika Prasada Fachry Abda El Rahman Faiq Faiq Febrianto, Danu Fikri, Muhtiar Firman Muntaqo Flambonita, Suci FX Adji Samekto Hamzah Hamzah Handayani, Sri Happy Permata Sari Henny Yuningsih Heri Gunawan Ikhsan Setiawan Isnaini Iza Rumesten RS K. N. Sofyan Hasan Kms. Abdullah Hamid M Taufiqurrahman Meliana Meliana Meria Utama Moulyta Elgi Trinanda Muhammad Fuadsyah Muhammad Syaifuddin Muhammad Syaifuddin Nurlani, Meirina Putri, Tresyah Meyrinda Putu Samawati Putu Samawati Ridwan Ridwan Ridwan, Ridwan Ronaldo - Ronaldo Safitri Indriani Saifudin Amin 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 Tasya Daffa Julivia Windi Arista Yuliana, Bunga