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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 Jurnal Riset Ilmiah 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.
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.
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.
PEMUNGUTAN PAJAK ATAS TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK YANG BERKEADILAN Anggoro Budi Santosa; Hedwig Adianto Mau; Khalimi Khalimi
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2324

Abstract

Trade transactions through electronic systems (PMSE) or E-Commerce have experienced rapid development. Indonesia possesses significant economic potential and a large population, making it a highly promising market for PMSE economic activities. Numerous PMSE business actors, both domestic and international, have entered the e-commerce transaction market. However, many of these PMSE actors have not fulfilled their tax obligations effectively, particularly regarding Income Tax and Value Added Tax (VAT). This situation has resulted in an imbalance and perceived injustice between conventional and digital business actors, as well as between domestic and foreign business entities.  This research aims to analyze the tax collection mechanisms on trade transactions through electronic systems in Indonesia and to evaluate the application of the principle of fairness in tax collection for such transactions. This study employs normative legal research with a statutory approach, a conceptual approach, and an analytical approach.  The results indicate that the government facilitates PMSE tax collection by issuing several tax regulations based on a self-assessment system, complemented by a strengthened withholding system to optimize tax revenue collection. PMSE tax collection also endeavors to establish fairness for business actors by ensuring equal tax obligations between conventional and digital businesses, as well as imposing taxes on transactions conducted by foreign goods or service providers. On the other hand, there remains a necessity for more comprehensive regulations that thoroughly govern tax collection for trade transactions through electronic systems—whether conducted independently or through third parties—covering Income Tax, Value Added Tax, and international taxation aspects
KEPASTIAN HUKUM LELANG EKSEKUSI HAK TANGGUNGAN DENGAN PENETAPAN NILAI LIMIT YANG TIDAK PROPORSIONAL Nico Natanael Simanjuntak; Khalimi Khalimi; Indah Riyanti
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 2 (2026): Vol. 2 No. 2 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i2.2906

Abstract

Article 6 of the Mortgage Law grants authority to the first Mortgage Holder to sell the collateral object through a public auction if the debtor defaults. This provision is further complemented by Article 55 paragraph (1) and Article 57 of the Minister of Finance Regulation Number 122 of 2023, which regulate the obligation to determine a Limit Value and the use of an appraisal report as the basis for its determination. However, in practice, there are still instances where Limit Values are determined in an objective and disproportionate manner. Therefore, this research examines the regulation of Limit Value determination and the legal certainty of Mortgage execution auctions where the Limit Value is not based on objective and proportional standards. This research employs the Legal Certainty Theory by Jan Michiel Otto and the Theory of Property Rights by Mariam Darus Badrulzaman. The research method used is normative juridical research, utilizing library-based legal materials or secondary data consisting of primary, secondary, and tertiary legal sources. The research approaches applied include the statutory approach, conceptual approach, analytical approach, and case approach. The legal materials were collected by identifying and inventorying positive legal regulations, books, journals, and other relevant legal sources. The analysis of legal materials was conducted through systematic and grammatical interpretation as well as analogical construction. The results of the research indicate that the regulation of Limit Value determination in Mortgage execution auctions based on the Mortgage Law and Minister of Finance Regulation Number 122 of 2023 has provided a legal basis for the Seller’s authority to determine the Limit Value based on appraisal or assessment results. However, these regulations have not yet provided clear and uniform standards regarding the limits of reasonableness and proportionality of the Limit Value, resulting in discretionary space that may cause differences in legal application in practice. The implementation of auctions with Limit Values that are not objective and proportional has not provided legal certainty for the parties, as it may result in losses to the economic value of the collateral object. The determination of a Limit Value that does not comply with the principles of objectivity, fairness, prudence, and good faith may be qualified as an unlawful act, resulting in the auction being declared invalid and creating an obligation to restore the debtor’s rights over the collateral object.
PERLINDUNGAN HUKUM TERHADAP PEMBELI YANG BERITIKAD BAIK ATAS PEMBATALAN PERJANJIAN PENGIKATAN JUAL BELI SECARA SEPIHAK Fadly Amnar Yanto; Khalimi Khalimi; Indah Riyanti
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 8 (2026): SINERGI : Jurnal Riset Ilmiah, Agustus 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i8.2963

Abstract

Article 1338 of the Indonesian Civil Code provides that a legally valid agreement is binding upon the parties as law and must be performed in good faith, while Article 1266 provides that the cancellation of a reciprocal agreement must be sought before a judge. However, in practice, unilateral cancellation of Sale and Purchase Preliminary Agreements (Perjanjian Pengikatan Jual Beli or PPJB) that prejudices good-faith buyers still occurs. This research examines the legal consequences for sellers arising from unilateral cancellation of PPJB and the forms of legal protection afforded to good-faith buyers. The theories employed are R. Soeroso’s theory of legal consequences and Satjipto Rahardjo’s theory of legal protection.This research employs a normative juridical method based on library research and secondary legal materials consisting of primary, secondary, and tertiary legal sources. The research approaches used are statutory, conceptual, analytical, and case approaches. Legal materials were collected by identifying and inventorying positive legal provisions, books, journals, and other relevant legal sources. The legal materials were analyzed using systematic and grammatical interpretation as well as analogical construction. The results show that the legal consequences for sellers arising from unilateral cancellation of a PPJB are determined by the legal basis for cancellation, fulfillment of contractual obligations, the buyer’s good faith, and the cancellation procedure. Unilateral cancellation without a valid legal basis against a good-faith buyer may constitute an unlawful act, resulting in obligations to restore the contractual relationship, return payments, and/or provide compensation. Conversely, cancellation is valid where the buyer is proven to have committed a breach of contract and the cancellation is carried out in accordance with the PPJB. Legal protection for good-faith buyers is provided through restoration of their rights, including declaring the cancellation invalid, ordering the continuation of the PPJB, restoring the buyer’s rights to the object, returning payments, and awarding proven damages. Such protection is based on the buyer’s good faith and fulfillment of contractual obligations, thereby providing concrete restoration of rights prejudiced by an unlawful cancellation
Co-Authors Adi Rohman Fajar ALI HAKIM Anggoro Budi Santosa Anis Muhamad Annisa Putri Ambarwati Arief Wibisono Christwan Christwan Edy Susanto Edy Susanto Esther Indah Pricilia Permatasari Sihombing Fadly Amnar Yanto Fajariyono Fajariyono Felicitas Sri Marniati Gatut Hendro Tri Widodo harmaein harmaein Hedwig A. Mau Indah Riyanti Karunia Fitriadi Kiki Nasir Hadi Mariono Mariono Mohamad Ismed MUHAMMAD HIDAYAT SUMARNA Nico Natanael Simanjuntak Oki Hermawan Ramlani Lina Sinaulan Rielly Lontoh Rizki Rismawan Sartono Sartono Tuti Sukmawati Yuhelson Yuhelson