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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 JURNAL ILMIAH ADVOKASI 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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Automatic exchange of financial information from the perspective of tax fairness and transparency Isnaini, Isnaini; Emirzon, Joni; Ridwan, Ridwan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243291

Abstract

Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribute to the ongoing international tax discussion and facilitate further research on the multiple dimensions of tax fairness and transparency in the global financial ecosystem. The type of research used is normative legal research. The results show that AEOI can help prevent tax evasion, ensure taxpayer compliance, and strengthen international cooperation in the fight against tax evasion and fraud. Challenges such as data security and compliance costs can be addressed with the development of better technology and regulatory frameworks. AEOI reflects countries' vision for tax fairness and transparency that supports social welfare and economic stability.
The Idea of Trademark Rights Valuation as Collaterals: A Financing Solution for Creative Economy Actors Handayani, Sri; Emirzon, Joni; Yahanan, Annalisa
Jurnal Ilmiah Kebijakan Hukum Vol 19, No 1 (2025): March
Publisher : Law and Human Rights Research and Development Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30641/kebijakan.2025.V19.%p

Abstract

The renewal of intellectual property-based financing schemes represents a groundbreaking solution to help creative economy actors secure loans using their creative assets. This breakthrough has the potential to foster creativity and improve the welfare of these actors. However, the implementation of trademark rights, especially as collateral, is still hampered by the valuation of the trademark rights themselves, what are the challenges of binding trademark rights as collateral and the idea of trademark rights valuation as a financing solution for creative economy actors. The research method used is normative juridical supported by empirical data with a statutory approach, analytical approach, conceptual approach and comparative approach as well as primary, secondary and tertiary legal materials which are analyzed descriptively qualitatively.The research results show, challenges such as difficulties in determining the value of trademark rights, high fluctuations in their value, rampant piracy, and general business risks have led to intellectual property-based businesses being viewed as high-risk ventures. The difficulty in valuing trademark rights, along with their volatility, results in low acceptance of intellectual property-based collateral by financial institutions. Despite this, intellectual property development, which translates creative ideas into viable businesses, requires facilities and support, including financing for the transformation of valuable creative economy concepts. Progress can be made by strengthening technical arrangements, standardizing mechanisms for intellectual property-based financing, establishing valuation procedures for securing trademark rights as collateral, creating appraiser institutions, developing secondary markets, and providing incentives and assistance. These steps will accelerate the implementation of trademark-based financing, ultimately enabling creative economy actors to access capital with legal certainty
Weak Protection of Geographical Indication Law For Users of Geographically Indicated Goods or Products Nurlani, Meirina; Emirzon, Joni; Syaifuddin, Muhammad
SASI Volume 29 Issue 1, March 2023
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v29i1.1256

Abstract

Introduction: Weak protection of geographical indication law owned by users of geographically indicated goods or products cause unfulfilled the rights they deserve. The factors causing it are divided into 2, namely: 1. Weak position owned by users of geographically indicated goods or products. and 2. Weak regulation of law that provide legal protection to users of geographically indicated goods or products.Purposes of the Research: This research aims to analyze and explain factors that cause weak protection of geographical indication law for users of geographically indicated goods or products and also to find out the submission mechanism and procedure of geographical indication infringement lawsuit.Methods of the Research: This study used normative legal research. Research material used primary and secondary legal materials. Data was from library research. Discussion had been collected then processed and analyzed using qualitative approach then at the end of the research, conclusions were drawn using deductive method.Results of the Research: Factors caused weak protection of geographical indication law for geographically indicated users of goods and will provide input for appropriate legal regulations to increase protection of geographical indication law in the future. Furthermore, this also has a positive impact to users of geographically indicated goods and products that they could take legal action against business actors for losses they got in accordance with mechanism and procedure for filling geographical indication infringement lawsuit based on provisions of the applicable law.
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 : UINSunan 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 
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 F. X. Adji Samekto Febrian, Febrian Febrianto, Danu Fikri, Muhtiar Firman Muntaqo FX Adji Samekto Hakikie, Ananda Hamzah Hamzah Handayani, Sri Henny Yuningsih Henry Dianto Pardamean Sinaga 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 Samawati Saleh, Putu Sepriyadi Adhan S Silviani Margaretha Sinaga, Henry Dainto P. Sinaga, Henry Dianto P. Soetansah, Ilham Sofyan Hasan, Sofyan Sri Suatmiati, Sri Sri Turatmiyah Surya Chandra Syarifuddin, Achmad