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All Journal USU LAW JOURNAL TRANSPARENCY JOURNAL OF SCIENCE AND SOCIAL RESEARCH Unes Law Review Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Penegakan Hukum Journal of Law Science Ilmu Hukum Prima Selisik : Jurnal Hukum dan Bisnis INTERNATIONAL JOURNAL OF RESEARCH IN LAW, ECONOMIC AND SOCIAL SCIENCES Jurnal Darma Agung ARBITER: Jurnal Ilmiah Magister Hukum International Journal Reglement & Society (IJRS) Iuris Studia: Jurnal Kajian Hukum NOMOI Law Review Jurnal Al-Hikmah Buletin Konstitusi Law_Jurnal Nommensen Journal of Legal Opinion PAMALI: Pattimura Magister Law Review Journal Equity of Law and Governance Locus: Jurnal Konsep Ilmu Hukum Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Notary Journal Fiat Iustitia: Jurnal Hukum Islamic Circle Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Locus Journal of Academic Literature Review Fiat Iustitia : Jurnal Hukum Jurnal Pencerah Bangsa Mamangan Social Science Journal Recht Studiosum Law Review Mahadi : Indonesia Journal of Law Nusantara Journal of Multidisciplinary Science Journal of Law & Policy Review Jurnal Media Akademik (JMA) Acta Law Journal Jurnal Multidisiplin Indonesia Journal of International Islamic Law, Human Right and Public Policy International Journal of Law Analytic
BUDIMAN GINTING
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Keputusan Yang Mempengaruhi Wajib Pajak Untuk Mengajukan Sengketa Perpajakan Ke Pengadilan Pajak Mayanti Mandasari Sitorus; Budiman Ginting; Sunarmi Sunarmi; Tengku Keizerina Devi
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The existence of Tax Court is stipulated in Law No. 14/2002 on Tax Court which has the authority to check and hand down a verdict on tax dispute. Tax which is stipulated legally has coercion because it contains administrative and criminal sanctions imposed on taxpayers who do not report to tax authorities each month. It seems that many taxpayers who avoid their responsibility which bring about dispute between tax authorities and taxpayers.Tax dispute in taxation is a dispute between tax payers or tax guarantor and tax authorities as the result of the verdict which can be appealed to Tax Court according to the Tax Law, including lawsuit on the implementation of billing according to law on tax billing with forced letter. The research used juridical normative referred to legal norms and principles in legal provisions and court’s verdict, This law emphasizes on secondary data by studying and legal principles related to the position of tax court and legal remedy in settling tax dispute.The settlement of tax dispute consists of two kinds: appeal done based on Notice on Objection and lodged lawsuit on another verdict, besides the other objections and the verdicts related to tax billing and some factors which influence taxpayers to file tax dispute to the Tax Court.   Keywords: taxpayers, tax dispute, tax court
Kepastian Hukum Dalam Pemungutan Retribusi Parkir Berdasarkan Peraturan Daerah Kota Binjai Nomor 04 Tahun 2011 Tentang Retribusi Jasa Umum Dara Qurratu’ Aini Yusuf; Budiman Ginting; Sunarmi Sunarmi; Mirza Nasution
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Regional retribution policy is implemented based on principles of democracy, equity, and justice, also on the role of society and accountability regarding regional potentials. The implementation of retribution collection for public service in regional government, particularly in Binjai Municipality, is based on the Regulations of Binjai Municipality No. 4/2011 on Retribution for Public Service. The results of the research demonstrate that the juridical regulations of the retribution collection for parking in Binjai is grounded on the Regional Government Regulations No. 4/2011 stating that it is collected based on the road class and vehicles parked at the public roadside. The higher the road class is and the more wheels the vehicles have, the higher the parking tariff is charged to the retribution payers for the parking service. The retribution collection for parking in Binjai is implemented in accordance with the Regional Government Regulations No. 4/2011 stipulating that the retribution collection for parking at public roadside is performed by parking management, either individually or by company who make a contract with the Technical Implementer of Parking Department as the parking management of Transportation Department in Binjai who gives mandates for parking. The policy issued by Binjai Municipality to overcome the obstacles in determining annual parking target which is too high and unrealistic is by submitting an application for reconsideration of parking target every year.   Keywords: Retribution Collection for Parking, Regional Government Regulation, Binjai
PERLAKUAN DAN PEMBERIAN FASILITAS KEPADA PENANAM MODAL MENURUT PRESPEKTIF UU NO. 25 TAHUN 2007 TENTANG PENANAMAN MODAL BONATUA EDYNATA MANIHURUK; BUDIMAN GINTING; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 1 (2013)
Publisher : Universitas Sumatera Utara

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Indonesia has ratified the Agreement on TRIM's (Agreement on Trade Related Investment Measures) through the implementation of Act 7 of 1994 on Foreign Investment, which of course affects how the government's treatment for both foreign and domestic investors, how the facility by the government to investors, and how government oversight of the investment activity. The method used in writing this paper is to study the data collected by the library (library research), which conducted a study using data from a variety of reading materials such as legislation, books, articles and internet are considered relevant to the issues discussed in the author this thesis. In investment activities, the Government of Indonesia implement the principle of equal treatment to foreign and domestic investors, even applies to all investors regardless of their country of origin investors. However, Article 6 paragraph (2), Act 25 of 2007 allows the government to provide the specific requirements of different investors who have certain privileges based on an agreement with Indonesia to a particular country, such as AFTA, ACFTA. Facilities / convenience provided by the government to investors were ten facilities, which should be adjusted according to the effectiveness and necessity of the investors in the business he started. Investment coordinating agency (BKPM) also plays running integrated one-stop service system (PTPS) as was stipulated in Presidential Regulation of BKPM No. 27 of 2009 concerning integrated one-stop service in the field of investment. Kata kunci: perlakuan, fasilitas, modal.
TINJAUAN YURIDIS TERHADAP ASEAN-CHINA FREE TRADE AGREEMENT (ACFTA) DAN IMPLIKASINYA TERHADAP PENGATURAN PENANAMAN MODAL SUSPIM GP NAINGGOLAN; BUDIMAN GINTING; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 1 (2013)
Publisher : Universitas Sumatera Utara

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ASEAN-China Free Trade Agreement (ACFTA) is a free agreement which is formed the member countries of ASEAN with China. ACFTA is one of the free Trade Agreement that has been agreed since 2001, and are formed based on the basic of international law, namely the Framework Agreement and Comprehensive Economic Co-operation between ASEAN and The People’s Republic of China, which is signed on 4 November 2002 in Phnom Penh, Cambodia, by the heads of government from ASEAN countries and The People’s of Republic of China. Indonesia is a big Country and also one of pioneers of the establishment of ASEAN region which also supports the establishment of ASEAN-China Free Trade Agreement. That is why Indonesia must implication to regulate in Investment Law. The Investment Of law was being hope to Increase The economic Of Indonesia form using that Agreement and to cope with  negatife consequence in ASEAN –China Free Trade Agreement Keywords: ACFTA, Free Trade, Free Trade Agreement
PENYELESAIAN SENGKETA PENANAMAN MODAL MELALUI ARBITRASE INTERNASIONAL (STUDI KASUS PENCABUTAN IZIN KUASA PERTAMBANGAN CHURCHILL MINING OLEH PEMERINTAH DAERAH KABUPATEN KUTAI TIMUR) SOPHIE DINDA AULIA BRAHMANA; BUDIMAN GINTING; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 2 (2013)
Publisher : Universitas Sumatera Utara

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Investment dispute between states and national of other states are settled through international arbitration (ICSID). ICSID (International Centre for Settlement of Investment Disputes) is an autonomous international institution Because of the provisions of this, British Company Churchill Mining who have a Investment dispute with Indonesian Government filed a lawsuit against the government of Indonesia at the International Centre for Settlement of Investment Disputes (ICSID). Writing method used to compile this paper is the normative legal research or library research, by collecting material from books, magazines, papers, internet, legislation and other scholarly writings which closely related with the intent and purpose of the preparation of this paper. The results of this paper it can be concluded that, the foreign investors who have an Investment Dispute with other state like Churchill Mining Plc can settle their Investment Dispute through ICSID. This provision is based on Indonesian Law No. 25 of 2007 about investment and Indonesian Law No. 5 of 1968 concerning the approval of the Convention on the Settlement of Investment Disputes between States and Nationals of Other States.   Kata Kunci: Penyelesaian Sengketa, Arbitrase Internasional, ICSID, Churchill Mining
PENGARUH PRINSIP CORPORATE SOCIAL RESPONSIBILITY TERKAIT DENGAN IKLIM INVESTASI MENURUT UNDANG-UNDANG NOMOR 25 TAHUN 2007 TENTANG PENANAMAN MODAL DAN UNDANG-UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS JULIA AGNETHA AGNESTA Br. BARUS; BUDIMAN GINTING; MAHMUL SIREGAR
TRANSPARENCY Vol 1, No 2 (2013)
Publisher : Universitas Sumatera Utara

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The activity of capital investment as an effort to increase economic growth should be supported by transparent coordination and policy of capital investment in order to create conducive climate. CSR in a corporation is a legal responsibility which should be implemented by the corporation. According to Law No. 25/2007 on Capital Investment a conducive investment climate can be realized when there are legal certainty and certainty for doing business, facility in giving license to investors, good political condition in the State, and low economic cost for the benefit of the investors. The implementation of CSR in a corporation can be known when the corporation has carried out the principles of responsibility, sustainability, accountability, and transparency and the principles found in ISO 26000. The influence of the principle of Corporate Social Responsibility on the investment climate under Law No. 25/2007 on Capital Investment and Law No. 40/2007 on Corporation is that the implementation of CSR by a corporation can make reciprocal relationship which will be mutually beneficial for its stakeholders. CSR will give positive implication for increasing people’s welfare, creating conducive investment climate, reducing cost, helping develop the government, strengthening business investment, and strengthening the partnership among the people, the government, and the business world. If this condition can be realized, investors will be interested in investing their capital in the corporation which carries out CSR in Indonesia. Kata kunci :     Prinsip, Corporate Social Resposibility (CSR), Investasi.
ANALISIS YURIDIS PRINSIP HUKUM PERLAKUAN SAMA KEPADA INVESTOR DOMESTIK DAN INVESTOR ASING YANG MELAKUKAN KEGIATAN PENANAMAN MODAL DI INDONESIA CINDY CINDY; BUDIMAN GINTING; MAHMUL SIREGAR
TRANSPARENCY Vol 2, No 1 (2013)
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Principle of equal treatment is where the government gives equal treatment to domestic investors and foreign investors whom undertake investment activities in Indonesia. It began when Indonesia ratifies Agreement on TRIMs (Agreement on TradeRelated Investment Measured) through the enactment of Law No. 7 of 1994 on Ratification of Agreement Establishing The World Trade Organization (the Agreement Establishing the World Trade Organization. Therefore, the problem of this thesis is how the treatment of investors under the Act and the Foreign Investment Law of Domestic Investment, why the need for equal treatment of investors in investment activities in Indonesia and how the application of the principle of equal treatment to investors in investment activities in Indonesia based on Law Number 25 Year 2007 on Capital Investment and its implementing regulations. The method used for this thesis is a normative legal research or library research, by collecting materials from books, legislation, journals and the Internet are closely related to the intent and purposes of the preparation of this manuscript. The treatment of investors under the Law of Foreign Investment and Domestic Investment have differences both in the fields of business, labor and other fields. The need for the legal principle of equal treatment for developed countries to invest in developing countries, with the investment, the development of local communities because of the attention and influence of international agreements. Principle of equal treatment set forth in Law No. 25 of 2007 regarding Capital Investment Article 4 paragraph (2) and Article 6. Keywords: Perlakuan Sama, Investor
PERAN KEMITRAAN BADAN USAHA MILIK NEGARA TERHADAP USAHA KECIL MENURUT UNDANG-UNDANG NOMOR 20 TAHUN 2008 TENTANG USAHA MIKRO, KECIL DAN MENENGAH (STUDI KEMITRAAN PT. TELKOM CDSA MEDAN DENGAN “ITA MODE”) Dila Afifah; Budiman Ginting; Ramli Siregar
TRANSPARENCY Vol 3, No 1 (2013)
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The thesis is motivated by the interest in the issue of the State-Owned Enterprise (BUMN) partnertship toward small enterprises. In this thesis, the problem is how the role of State-Owned Enterprise partnership in empowering small enterprises according to Basic Law Constitution No.20 of 2008 about Small-Medium Enterprises, the fundings which become the barriers in doing the partnership between State-Owned Enterprise an the small enterprise as the constructed partner. Small business that became one of the largest sources of revenue must be considered specifically in terms of its development. Therefore the State-Owned Enterprise runs the partnership program toward small enterprise in order to empower small enterprises in national economic sector. Research methods that are used within tha data obtained in support of this is Descriptive Normative Legal Reseach Methods in the early stages where the authors conducted a study to the secondary data which is legislation rule related to and sebsquent authors conducted research through interview techniques and collecting materials from the speakers at Telkom CDSA Medan and Ita Mode to know hoe the implementation of the State-Owned Partnership toward small enterprises. The role of State-Owned Enterprises to small business partnership is to provide assistance steamy soft loans, where the loan banyuan used for the development of the business. State-Owned Enterprise does not only provide assistance in the form of soft loans, but also provide training and trade promotion small business partners who become surrogates. State-Owned Enterrprise partnership contributes a very big role for small business. It can be seen from the development of small business that the increasing both in terms of revenue and business management. If it is related with Basic Law Constitution No.20 of 2008 about Small-Medium Enterprises, within a partnership between the state with small businesses, the state has implemented the partnership with both the small business.   Kata Kunci : Kemitraan, BUMN, Usaha Kecil
ASPEK HUKUM PERUSAHAAN MODAL VENTURA SEBAGAI SALAH SATU LEMBAGA PEMBIAYAAN DI INDONESIA Budiman Ginting; Windha Windha
TRANSPARENCY Vol 3, No 2 (2014)
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Venture Capital Company is one form of Financingcompany in Indonesia. Financing trough venture capital can help the entrepreneur and also can increase economics matters of Indonesia. The more excessively of venture capital in Indonesia be needed comprehension about venture capital company. The Method of research used in writing this thesis is normative legal research, by collecting data from multiple reference either through books, legislation, website, and other reference sources. Based on the survey results revealed that venture capital company have legal basis that is Presidential Regulation No. 9 of 2009 on financing institutions and Regulation of the Minister of Finance No. 18/PMK.010/2012 on Venture Capital Company and the others laws. Mechanism of venture capital begins entry of financiers by forming a pool of funds, to process of divestasi.    
PERAN SATUAN TUGAS WASPADA INVESTASI DALAM PEMBERANTASAN INVESTASI ILEGAL BERBADAN HUKUM KOPERASI Grace Shinta; Budiman Ginting; Mahmul Siregar
TRANSPARENCY Vol 1, No 1 (2017)
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ABSTRAK Grace Shinta Aprina Sinaga* Budiman Ginting** Mahmul Siregar**     Belakangan ini marak dijumpai investasi ilegal yang berbadan hukum koperasi. Koperasi-koperasi ini melakukan kegiatan penghimpunan dana masyarakat dengan menjanjikan keuntungan yangtidak wajar tanpa adanya izin yang merugikan masyarakat. Maka, dibentuklah Satgas Waspada Investasi untuk menangani masalah investasi ilegal berbadan hukum koperasi.Adapun permasalahan yang dibahas dalam skripsi ini ialah aspek hukum kegiatan investasi di Indonesia, legalitas investasi melalui badan hukum koperasi serta peran Satuan Tugas Waspada investasi dalam pemberantasan investasi ilegal yang berbadan hukum koperasi. Metode yang digunakan dalam skripsi ini adalah yuridis normatif, data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik studi kepustakaan dan dianalisis secara kualitatif. Dasar hukum pembentukan Satuan Tugas Waspada Investasi adalah Keputusan Dewan Komisioner Otoritas Jasa Keuangan Nomor: 01/KDK.01/2016. Tujuan pembentukan Satuan Tugas Waspada Investasi ialah dalam rangka percepatan pencegahan dan penanganan investasi ilegal di Indonesia. Peran Satuan Tugas Waspada Investasi dalam pemberantasan investasi ilegal berbadan hukum koperasi ialah pencegahan dan penanganan dugaan tindakan melawan hukum di bidang penghimpunan dana masyarakat dan pengelolaan investasi. Bentuk pencegahannya seperti edukasi dan sosialisasi kepada pelaku industri jasa keuangan dan masyarakat tentang investasi ilegal secara berkala dan pemantauan terhadap potensi terjadinya investasi ilegal.Bentuk penanganannya meliputi menginventarisasi, menganalisis, menghentikan atau menghambat, melakukan pemeriksaan secara bersama, melakukan penelusuran secara bersama investasi ilegal, dan menyusun rekomendasi tindak lanjut investasi ilegal.      
Co-Authors Abd. Harris Adelina Tarigan Adianto Lumbantobing Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Andi Nova Bukit Andjelina Panggabean, Lamsumihar Anggreni Atmei Lubis, Anggreni Atmei Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Apri Amalia Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Budiman, Syarioto Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak Detania Sukaraja DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Fatimah Islamy Nasution Fauzan Zaki Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan hasan siahaan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lubis, Mayang Sary Br M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Maharany Barus, Utary Mahmud Mulyadi Mahmul Siregar MAHMUL SIREGAR Marbun, Liza Dameria Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Yamin Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nindya Irma Nur Ulfah O. K Saidin O.K. Saidin Parhorasan Tambunan Pendastaren Tarigan Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution Ramadhan, M. Citra RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Robert Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi Sidabariba, Burhan Siegfried, Irene Elfira Dewi Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst STELLA STELLA Suhaidi Suhaidi Suhaidi Suhaidi, Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T. Keizerina Devi Azwar T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Yefrizawati Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis