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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Akta Jurnal Penelitian Hukum Legalitas JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi JOURNAL of LEGAL RESEARCH JURNAL ILMIAH GLOBAL EDUCATION Jurnal Cakrawala Ilmiah Jurnal Indonesia Sosial Teknologi Journal of Innovative and Creativity Corpus Juris : Jurnal Ilmu Hukum
Khalimi Khalimi
UNIVERSITAS JAYABAYA
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PERLINDUNGAN HUKUM DEBITUR DALAM KEADAAN KEPAILITAN PADA PERIKATAN UTANG PIUTANG Karunia Fitriadi; Khalimi
Jurnal Cakrawala Ilmiah Vol. 1 No. 11: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i11.2865

Abstract

Penelitian ini penulis guna mengkaji untuk mengetahui Hubungan antara orang yang satu dengan orang yang lain itu sifatnya mengikat, artinya wajib dipenuhi dengan itikad baik, tidak boleh dibatalkan secara sepihak. Orang yang dimaksud dalam hubungan itu dapat berupa manusia pribadi ciptaan Tuhan Yang Maha Esa atau berupa badan hukum ciptaan manusia berdasar pada undang-undang yang berlaku. Dalam suatu perikatan jual beli menurut KUHPerdata apabila seorang debitur atau si pembeli yang berutang tidak dapat memenuhi prestasinya atau dia lalai dalam memenuhi prestasinya disebut Wanprestasi. Kedudukan Debitur yang Wanprestasi dalam KUHPerdata si debitur harus menerima sanksi-sanksi dan akibat hukum yang dilakukannya kepada si berpiutang atau Kreditur. Tetapi Menurut Sistem Hukum Adat apabila si Debitur ia lalai atau melakukan Wanprestasi perikatan jual beli akan berakhir panjer yang telah diberikan debitur Kepada kreditur. Kalau jual belinya jadi dilaksanakan maka panjer itu kembali kepada debitur tetapi kalau tidak jadi, maka hilangla panjer tersebut atau krediturlah yang mendapat keuntungan karena si debitur hanya melakukan panjer dan tidak mampu atau lalai dalam melakukan suatu perikatan jual beli.
The Role of The Tax Court in The Judicial System: Implications of Constitutional Court Decision No. 26/PUU-XII/2023 For Tax Law Khalimi, Khalimi
JURNAL AKTA Vol 12, No 4 (2025): December 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i4.48331

Abstract

This article examines the implications of the Constitutional Court Decision No. 26/PUU-XXI/2023 for the Tax Court within Indonesia's judicial system. The decision transfers oversight of the Tax Court from the Ministry of Finance to the Supreme Court, enhancing judicial independence and addressing governance dualism. This study employs a normative legal research methodology to analyze how this ruling fortifies the principles of separation of powers and checks and balances as enshrined in the 1945 Constitution. It highlights the importance of the Tax Court's role in protecting taxpayer rights and ensuring impartiality in tax dispute resolution. The findings underscore the necessity for further reforms to eliminate remaining executive influence and promote a cohesive judicial framework, thereby reinforcing the rule of law and enhancing the credibility of the judiciary in Indonesia.
KEPASTIAN HUKUM MENGENAI TANGGUNG JAWAB SOSIAL PERUSAHAAN DALAM MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN harmaein harmaein; Khalimi Khalimi; Gatut Hendro Tri Widodo
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 1 No. 2 (2025): CORPUS JURIS : Jurnal Ilmu Hukum, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v1i2.2124

Abstract

This research is motivated by the existence of legal provisions governing corporate social responsibility (CSR), which are expected to contribute to sustainable development, yet in practice various irregularities remain prevalent, including the misuse of CSR funds by several major corporations. The issues examined concern the legal framework of CSR under Law Number 40 of 2007 on Limited Liability Companies and the extent to which legal certainty is ensured in its implementation to achieve sustainable development. The purpose of this study is to analyze the legal construction of CSR and to evaluate its effectiveness and legal certainty in supporting sustainable economic, social, and environmental development. The theoretical foundations employed are the theory of legal certainty and responsive law theory. This research employs a normative legal methodology using the statutory approach, the case approach, and the comparative approach. The data sources consist of primary legal materials such as statutes and government regulations, secondary legal materials including literature, journals, and expert opinions, and tertiary legal materials such as dictionaries and information media. Data were collected through library research, while analysis was carried out using grammatical and systematic interpretation to assess the consistency of CSR provisions with the concept of legal certainty and their implementation in practice. The results of the study indicate that, normatively, the regulation of CSR in Indonesia has a clear legal basis through Law Number 40 of 2007 and Government Regulation Number 47 of 2012. However, the legal certainty of its implementation remains suboptimal due to normative ambiguities, particularly regarding budgeting mechanisms, standards of propriety and reasonableness, and sanctions for companies that fail to implement CSR. Cases of CSR misappropriation further demonstrate weaknesses in oversight and inconsistent enforcement. This research concludes that to realize sustainable development, regulatory strengthening, enhanced transparency, and more effective supervisory mechanisms for CSR implementation are required.
Kewenangan Pejabat Pembuat Akta Tanah (PPAT) Dalam Pemungutan Bea Perolehan Hak Atas Tanah Dan Bangunan (BPHTB) Terkait Penggelapannya Dalam Akta Jual Beli Annisa Putri Ambarwati; Rielly Lontoh Lontoh; Khalimi Khalimi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3517

Abstract

A Land Deed Officials (PPAT) is a public official authorized to draw up authentic deeds regarding specific legal acts related to land rights. PPAT is closely associated with the collection of the Acquisition Duty of Right on Land and Building (BPHTB). In practice, the implementation of BPHTB collection often encounters challenges. One of the issues that arise is the occurrence of violations committed by PPAT in relation to BPHTB collection. The research problem in this thesis is formulated as follows: (1) What are the legal consequences for a PPAT who commits embezzlement in connection with BPHTB collection? And (2) How is the authority of PPAT in BPHTB collection regulated in relation to embezzlement in the context of a sale and purchase deed? The theoretical framework employed in this study consists of the theory of authority as developed by S.F. Marbun and Budiardjo, and the theory of legal consequences as articulated by Soeroso. The research adopts a normative juridical method, namely legal research based on literature or secondary data, utilizing primary, secondary, and tertiary legal materials. The approaches applied include the statutory approach, case approach, analytical approach, and conceptual approach. Legal materials were gathered by identifying and inventorying positive legal rules, books, journals, and other relevant legal sources. The analysis was conducted through grammatical and systematic legal interpretation, as well as legal construction methods of analogy and argumentum a contrario. The findings indicate that the legal consequences for a PPAT who engages in embezzlement related to BPHTB collection include both criminal sanctions and administrative sanctions. Furthermore, the regulation of PPAT’s authority in BPHTB collection allows the PPAT to be appointed by the Minister to act as a tax collector under the withholding system. Based on these findings, it is recommended that PPAT’s authority as a tax collector be balanced by the implementation of a user-friendly online BPHTB self-payment system for taxpayers, in order to minimize instances of embezzlement. Additionally, there should be multiple layers of oversight by the National Land Agency (BPN)/Land Office and the Regional Revenue Agency (Bapenda) to ensure the integrity and competence of PPATs
How to apply Premium Remedium in the Taxation Sector Christwan Christwan; Khalimi Khalimi; Arief Wibisono
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.6673

Abstract

Criminal law enforcement against tax crimes in Indonesia has raised debates regarding applying the premium remedium or ultimum remedium principle. This study explores the legal issues arising from this change, including the submission of a judicial review of Article 39 paragraph (1) letters d and i by a taxpayer, which is considered to have a premium remedium nuance. This article examines the application of criminal law to tax crimes in Indonesia in the context of the self-assessment system and the amended regulations. With a normative approach, this study aims to assess whether criminal law in tax crimes tends to be more on the ultimum remedium or premium remedium principle, and to highlight the harmonization between the self-assessment system and criminal law enforcement. This study finds that the application of criminal law to tax crimes in Indonesia tends to follow the ultimum remedium principle, where criminal sanctions are used as a last resort after administrative measures are ineffective. Despite the elimination of Article 13A in the KUP Law which has raised debates regarding the application of premium remedium, law enforcement still emphasizes taxpayer compliance in the self-assessment system. In addition, the KUP Law also accommodates the termination of investigations in the interests of state revenue if taxpayers are willing to pay their tax obligations.
Co-Authors Adi Rohman Fajar ALI HAKIM Anis Muhamad Annisa Putri Ambarwati Arief Wibisono Christwan Christwan Edy Susanto Edy Susanto Esther Indah Pricilia Permatasari Sihombing Fajariyono Fajariyono Felicitas Sri Marniati Gatut Hendro Tri Widodo harmaein harmaein Hedwig A. Mau Karunia Fitriadi Kiki Nasir Hadi Mariono Mariono Mohamad Ismed MUHAMMAD HIDAYAT SUMARNA Oki Hermawan Ramlani Lina Sinaulan Rielly Lontoh Lontoh Rizki Rismawan Sartono Sartono Tuti Sukmawati Yuhelson Yuhelson