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LOCAL TAX AND RETRIBUTION REGULATIONS AFTER PDRD LAW’S TRANSITION TO HKPD LAW Afifulloh; Tunggul Anshari Setia Negara; Shinta Hadiyantina
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 6 (2023): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i6.1122

Abstract

As a decentralized country, Indonesia grants each area governmental autonomy. For their development, local governments generally use the increase in Local Own-source Revenue (PAD), Fiscal Balance, and Other Lawful Local Revenue (LPDS). As stated in the laws, the rise in PAD comes from local taxes and retribution, local asset management, and other lawful local revenue. In early 2022, the Government issued Law Number 1 Year 2022 regarding Financial Relations between the Central and Regional Government to replace the decade-long Law Number 28 Year 2009 regarding Local Taxes and Retribution. This transition was considered after fiscal issues found in recent years and will affect local tax and retribution regulations’ schemes, rate percentages, and types as it was anticipated.
Legal Politics Of Regional Tax And Levy Regulation After Law Number 1 Of 2022 Concerning Financial Relations Between The Central Government And Regional Governments Afifulloh, Afifulloh; SN, Tunggul Anshari; Hadiyantina, Shinta
KLAUSULA (Jurnal Hukum Tata Negara Adminitrasi Dan Pidana) Vol 4 No 2 (2025): KLAUSULA (Jurnal Hukum Tata Negara, Hukum Adminitrasi, Pidana Dan Perdata)
Publisher : Universitas Islam kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/klausula.v4i2.4079

Abstract

Indonesia sebagai negara yang menganut sistem negara kesatuan dengan prinsip dasar pemerintahan yang berdaulat. Namun, konsep negara kesatuan yang dianut Indonesia tetap menerapkan desentralisasi. Pemberian kewenangan terhadap daerah dimaksudkan agar mampu mengendalikan dan mengelola rumah tangganya. Sebagai cara untuk memperkuat semua peluang ekonomi yang dapat dijadikan sebagai Pendapatan Asli Daerah (PAD). Sumber Pendapatan PAD terdiri dari pendapatan pajak daerah, pendapatan retribusi daerah, pendapatan dari badan usaha milik daerah, dan pendapatan dari pengelolaan kekayaan daerah lainnya, serta pendapatan lain yang sah. Pengaturan terkait dengan pajak dan retribusi daerah telah mengalami beberapa kali perubahan hingga pada tahun 2022, disahkanlah Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah, sebagai peraturan yang dimaksudkan untuk merevitalisasi regulasi pajak dan retribusi daerah. Dengan adanya pembaruan terhadap regulasi pajak daerah dan retribusi daerah memiliki tujuan yang hendak di capai dengan adanya penyesuaian rezim UU HKPD, sebagai salah satu upaya untuk menciptakan hubungan keuangan yang efektif, efisien, transparan, akuntabel, dan adil antara pemerintah pusat dan pemerintah daerah.
Upaya Pemerintah Daerah dalam Pencegahan dan Penanggulangan Wabah Virus Korona Cahyandari, Dewi; Hadiyantina, Shinta; Ramadhan, Nandharu
Cakrawala Vol. 14 No. 1: Juni 2020
Publisher : Badan Riset dan Inovasi Daerah Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v14i1.332

Abstract

Ditetapkannya virus korona sebagai wabah pandemik global oleh Organisasi  Kesehatan Dunia  atau World Health Organization (WHO) membuat hampir seluruh masyarakat menjadi resah. Penyebaran virus yang terlalu cepat dan masif membuat pemerintah, baik pusat maupun daerah, harus dengan sigap melakukan upaya-upaya pencegahan dan penanggulangan wabah penyakit menular tersebut. Namun kerap kali upaya yang dilakukan oleh pemerintah harus terkendala aturan hukum yang tidak memadai sehingga mereka ditantang untuk melakukan diskresi (freis ermessen) agar dapat dengan sigapmenyelesaikan persoalan di masyarakat. Berbasis peraturan perundang-undangan, tulisan ini menganalisis upaya yang dapat dilakukan pemerintah daerah dalam pencegahan dan penanggulangan wabah penyakit menular, baik secara represif maupun preventif.
Business Licensing Obligations for E-Commerce under Government Regulation No. 80/2019 Achmad Haekal; Sudarsono; Shinta Hadiyantina
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 21 No. 3 (2025): December
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v21i3.330

Abstract

This study examines the discrepancy between das sollen and das sein regarding the obligation to register a business license as mandated in Article 15(1) of Government Regulation Number 80 of 2019. Although the regulation requires all business actors to register their licenses with the Central Government, its implementation in Malang City remains ineffective. Of approximately 85,200 MSMEs, only about 22,000 had obtained official licenses by 2024. The study addresses two issues: (1) the factors contributing to the low compliance of micro-enterprise actors with licensing requirements, and (2) the legal implications for those operating without a business license. Using a socio-legal method with a juridical-sociological approach, the research relies on primary and secondary data collected through fieldwork and literature study. The sample consists of 13 respondents and 2 key informants, analyzed qualitatively. The findings reveal that the main cause of ineffective implementation is the low level of legal awareness and knowledge among micro-enterprise actors. Eight respondents were unaware of the obligation to register with the Disnaker PMPTSP of Malang City, while five respondents were aware but had not complied. This demonstrates that regulatory implementation has not been optimal. The legal implications for non-compliant business actors include the loss of legal validity of their operations and the potential imposition of administrative sanctions under applicable laws.
The Role of Active Judges: A Comparative Study of Civil Cases and Administrative Disputes Faridah, Siti; Hadiyantina, Shinta
Jurnal Hukum dan Peradilan Vol 14 No 2 (2025)
Publisher : Pusat Strategi Kebijakan Hukum dan Peradilan Mahkamah Agung RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25216/jhp.14.2.2025.351-376

Abstract

The active role of judges is essential in ensuring the fair resolution of administrative and civil disputes. In the Administrative Court, judges are required to act under the dominus litis principle, which empowers them to take proactive steps in clarifying facts, guiding proceedings, and balancing the unequal positions between individuals and government authorities. This active role aims to uphold justice and protect citizens from administrative actions that violate legal norms or principles of good governance. In civil cases, by contrast, judges generally adopt a passive stance in accordance with the audi et alteram partem and party autonomy principles, although limited judicial intervention may still be necessary to safeguard fairness when power imbalances arise. This study employs a normative legal research method using statutory and conceptual approaches to examine the active judicial role's legal framework and theoretical justification. Drawing on theories of legal certainty, judicial activism, and due process of law, the study finds that while judicial activism is crucial to achieving substantive justice and transparency, it must operate within defined limits to preserve impartiality and procedural balance. Thus, the proper calibration of judicial activism serves not only to protect the integrity of the judicial process but also to ensure that justice remains both fair and effective in practice.
Simplification of Business Licensing in the Capital City of Nusantara Nurini, Dyah Tutut Ika; Vitasari, Elly Vivi; Hadiyantina, Shinta; Kusuma, Ariska Cesar Divian Candra
PAMALI: Pattimura Magister Law Review Vol. 6 No. 1 (2026): MARCH
Publisher : Postgraduate Program in Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/pamali.v6i1.3559

Abstract

Introduction: This article analyzes the regime of business licensing facilitation in the Capital City of Nusantara (IKN) as mandated by the vision of IKN under Law Number 21 of 2023 on the Amendment to Law Number 3 of 2022 on the State Capital. The development of IKN holds both urgency and strategic significance for the national economy, thus requiring special policies that provide business licensing facilitation for entrepreneurs and investors.Purposes of the Research: The purpose of this study is to examine the underlying rationale for granting business licensing facilitation in IKN and to identify its specific forms through the policy of business licensing simplification.Methods of the Research: The research employs a normative juridical method using both the statute approach and the conceptual approach.Results Main Findings of the Research: The findings indicate that the rationale for facilitating business licensing in IKN can be viewed from three main aspects: ensuring clear legal certainty for every investment activity, reducing administrative barriers, and providing non-fiscal incentives to investors. These facilitation measures are implemented by the government through the simplification of business licensing procedures, starting from the fulfillment of basic licensing requirements to the commencement of business operations. The simplification of business licensing in IKN reflects the government’s commitment to promoting ease of doing business and providing incentives for business actors, while simultaneously supporting the acceleration of investment and infrastructure development by minimizing administrative burdens and licensing costs at the early stages of project implementation.
Joint Data Controller Responsibility in OSS RBA System Interoperability after the Personal Data Protection Law Enactment Deva Alfianto Supardi; Habiba Salsabil Ananda Ghofar; Daffa Hakima Nur Dzaki; Shinta Hadiyantina; Muhammad Reza Magistra
Kertha Patrika Vol. 48 No. 1 (2026): Recalibrate Indonesia Law based on Legal Reform in Specific Sectors
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2026.v48.i01.p01

Abstract

The business licensing reform enacted through Law Number 11 of 2020 concerning Job Creation has given rise to the Risk-Based Online Single Submission (OSS RBA) system, which relies on real-time data interoperability from various government agencies. The ratification of Law Number 27 of 2022 concerning Personal Data Protection (PDP Law) introduces a new legal regime that creates ambiguity regarding the legal status of the parties within the OSS RBA ecosystem. This research aims to analyze the legal qualification of the parties involved in personal data processing within the ecosystem, evaluate the application of the Joint Controllership concept in OSS RBA interoperability, and formulate a mechanism for allocating legal responsibility in the event of personal data protection failures. The research employs a normative juridical method with statutory and conceptual approaches. The result indicate that the relationship between the Ministry of Investment/BKPM and the data source agencies is more appropriately qualified as Joint Controllers, as they collectively determine the purposes and means of personal data processing. A legal void exists in the regulation of joint controllership within the OSS RBA. The absence of agreements or derivative technical regulations governing the allocation of responsibility creates ambiguity that can be detrimental to data subjects. Therefore, derivative regulations are necessary to stipulate in detail the joint controllership mechanism and to mandate the preparation of Data Sharing Agreements (DSAs) between agencies, which would define the responsibilities of each party in accordance with the provisions of the PDP Law.
Joint Data Controller Responsibility in OSS RBA System Interoperability after the Personal Data Protection Law Enactment Deva Alfianto Supardi; Habiba Salsabil Ananda Ghofar; Daffa Hakima Nur Dzaki; Shinta Hadiyantina; Muhammad Reza Magistra
Kertha Patrika Vol. 48 No. 1 (2026): Recalibrate Indonesia Law based on Legal Reform in Specific Sectors
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2026.v48.i01.p01

Abstract

The business licensing reform enacted through Law Number 11 of 2020 concerning Job Creation has given rise to the Risk-Based Online Single Submission (OSS RBA) system, which relies on real-time data interoperability from various government agencies. The ratification of Law Number 27 of 2022 concerning Personal Data Protection (PDP Law) introduces a new legal regime that creates ambiguity regarding the legal status of the parties within the OSS RBA ecosystem. This research aims to analyze the legal qualification of the parties involved in personal data processing within the ecosystem, evaluate the application of the Joint Controllership concept in OSS RBA interoperability, and formulate a mechanism for allocating legal responsibility in the event of personal data protection failures. The research employs a normative juridical method with statutory and conceptual approaches. The result indicate that the relationship between the Ministry of Investment/BKPM and the data source agencies is more appropriately qualified as Joint Controllers, as they collectively determine the purposes and means of personal data processing. A legal void exists in the regulation of joint controllership within the OSS RBA. The absence of agreements or derivative technical regulations governing the allocation of responsibility creates ambiguity that can be detrimental to data subjects. Therefore, derivative regulations are necessary to stipulate in detail the joint controllership mechanism and to mandate the preparation of Data Sharing Agreements (DSAs) between agencies, which would define the responsibilities of each party in accordance with the provisions of the PDP Law.