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Penentuan Persentase Pajak Progresif Ditinjau Berdasarkan Asas Keadilan dan Kemanusiaan Mohammad Syauqi Pakaya; Nirwan Junus; Mellisa Towadi
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Departing from legal issues regarding progressive taxes with different percentages from non-progressive taxes, this study aims to find out whether the determination of progressive taxes is in accordance with the principles of justice and humanity or not. Because as we know, this progressive tax has a larger percentage than non-progressive taxes. In addition, the purpose of this study is also to find out how the government can determine which taxpayers are charged as progressive taxpayers, of course there is a separate classification so that the taxation government classifies them as progressive taxpayers. This research is a type of normative research with a statute approach, historical approach, and analytical approach. The source of data from this study is secondary legal material consisting of primary, secondary and tertiary legal materials. Data collection techniques are document and literature studies, then for data analysis is a descriptive qualitative method. Determination of the percentage of progressive tax in this case is in accordance with the provisions of the law in force and by taking into account or in accordance with the principles of justice and humanity, besides that the taxation government in determining the taxpayer as a progressive taxpayer has its own provisions.

EKSISTENSI MEDIASI SEBAGAI SALAH SATU BENTUK PENYELESAIAN SENGKETA LINGKUNGAN HIDUP PASCA BERLAKUNYA UNDANG-UNDANG CIPTA KERJA Fence Wantu; Mohamad Hidayat Muhtar; Viorizza Suciani Putri; Mutia Cherawaty Thalib; Nirwan Junus
Bina Hukum Lingkungan Vol 7, No 2 (2023): Bina Hukum Lingkungan
Publisher : Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24970/bhl.v7i2.342

ABSTRAKPenyelesaian sengketa lingkungan hidup melalui mediasi merupakan hal yang penting dalam upaya penegakan hukum lingkungan hidup, terutama setelah diberlakukannya Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja (UUCK) yang lebih memperhatikan perlindungan keperdataan masyarakat (Pasal 91 ayat (2) huruf d Undang-Undang Nomor 11 Tahun 2020). Tujuan dari penelitian ini adalah untuk mengevaluasi eksistensi mediasi sebagai bentuk penyelesaian sengketa lingkungan hidup dan kendala yang dihadapi dalam penggunaannya setelah diberlakukannya UUCK. Penelitian ini menggunakan pendekatan yuridis normatif, dengan fokus pada analisis perundang-undangan dan konsep hukum. Dalam penelitian ini, ditemukan bahwa eksistensi mediasi dalam penyelesaian sengketa lingkungan pada prinsipnya telah menjadi budaya masyarakat Indonesia sejak dulu dan eksistensi berkembang dengan hadirnya berbagai peraturan perundang-undangan misalnya SEMA Nomor 1 Tahun 2002 tentang Pemberdayaan Lembaga Perdamaian dan Peraturan Mahkamah Agung (PERMA) Nomor 2 Tahun 2003 tentang Prosedur Mediasi di Pengadilan, Peraturan Mahkamah Agung Nomor 1 Tahun 2008 tentang Prosedur Mediasi di pengadilan dan Peraturan Mahkamah Agung (PERMA) RI Nomor 1 Tahun 2016 tentang Prosedur Mediasi di Pengadilan serta yang terbaru dalam UUCK. Meskipun mediasi seringkali tidak memuaskan, tetapi masih merupakan salah satu upaya yang penting. Namun, kendala yang dihadapi dalam penggunaan mediasi dalam penyelesaian sengketa lingkungan hidup semakin kompleks setelah putusan Mahkamah Konstitusi Nomor 91/PUU-XVIII/2020 menyatakan bahwa UUCK inkonstitusional bersyarat, sehingga tidak mungkin untuk membuat aturan teknis tentang penyelesaian sengketa lingkungan hidup melalui mediasi. Meskipun UUCK sudah dinyatakan tidak berlaku dengan hadirnya Peraturan Pemerintah Pengganti Undang-Undang (PERPU) Nomor 2 Tahun 2022 tentang Cipta Kerja, namun Perpu masih menyisakan perdebatan dan belum menjadi Undang-Undang hingga tulisan ini diterbitkan.Kata kunci: cipta kerja; lingkungan hidup; mediasi; penyelesaian sengketa.ABSTRACTSettlement of environmental disputes through mediation is an important matter in efforts to uphold environmental law, especially after the enactment of Law No. 11 of 2020 concerning Job Creation (UUCK) which pays more attention to the protection of civil society (Article 91 paragraph (2) letter d of the -Law Number 11 of 2020). The purpose of this study is to evaluate the existence of mediation as a form of environmental dispute resolution and the obstacles encountered in its use after the enactment of UUCK. This study uses a normative juridical approach, with a focus on statutory analysis and legal concepts. In this study, it was found that the existence of mediation in resolving environmental disputes in principle has been a culture of Indonesian society for a long time and its existence has developed with the presence of various laws and regulations, for example SEMA Number 1 of 2002 concerning Empowerment of Peace Institutions and Supreme Court Regulation (PERMA) Number 2 of 2003 concerning Mediation Procedures in Courts, Supreme Court Regulation Number 1 of 2008 regarding Mediation Procedures in Courts and RI Supreme Court Regulation (PERMA) Number 1 of 2016 concerning Mediation Procedures in Courts and the latest in UUCK. Although mediation is often unsatisfactory, it is still an important endeavor. However, the obstacles encountered in using mediation in resolving environmental disputes are increasingly complex after the Constitutional Court decision Number 91/PUU-XVIII/2020 stated that UUCK is unconstitutional conditional, making it impossible to make technical rules regarding environmental dispute resolution through mediation. Even though the UUCK has been declared null and void with the presence of Government Regulation in Lieu of Law (PERPU) Number 2 of 2022 concerning Job Creation, the Perpu still remains up for debate and has not yet become a law as of the time this article was published.Keywords: job creation; environment; mediation; dispute resolution.

EKSISTENSI MEDIASI SEBAGAI SALAH SATU BENTUK PENYELESAIAN SENGKETA LINGKUNGAN HIDUP PASCA BERLAKUNYA UNDANG-UNDANG CIPTA KERJA Fence Wantu; Mohamad Hidayat Muhtar; Viorizza Suciani Putri; Mutia Cherawaty Thalib; Nirwan Junus
Bina Hukum Lingkungan Vol 7, No 2 (2023): Bina Hukum Lingkungan
Publisher : Pembina Hukum Lingkungan Indonesia (PHLI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24970/bhl.v7i2.342

ABSTRAKPenyelesaian sengketa lingkungan hidup melalui mediasi merupakan hal yang penting dalam upaya penegakan hukum lingkungan hidup, terutama setelah diberlakukannya Undang-Undang No. 11 Tahun 2020 tentang Cipta Kerja (UUCK) yang lebih memperhatikan perlindungan keperdataan masyarakat (Pasal 91 ayat (2) huruf d Undang-Undang Nomor 11 Tahun 2020). Tujuan dari penelitian ini adalah untuk mengevaluasi eksistensi mediasi sebagai bentuk penyelesaian sengketa lingkungan hidup dan kendala yang dihadapi dalam penggunaannya setelah diberlakukannya UUCK. Penelitian ini menggunakan pendekatan yuridis normatif, dengan fokus pada analisis perundang-undangan dan konsep hukum. Dalam penelitian ini, ditemukan bahwa eksistensi mediasi dalam penyelesaian sengketa lingkungan pada prinsipnya telah menjadi budaya masyarakat Indonesia sejak dulu dan eksistensi berkembang dengan hadirnya berbagai peraturan perundang-undangan misalnya SEMA Nomor 1 Tahun 2002 tentang Pemberdayaan Lembaga Perdamaian dan Peraturan Mahkamah Agung (PERMA) Nomor 2 Tahun 2003 tentang Prosedur Mediasi di Pengadilan, Peraturan Mahkamah Agung Nomor 1 Tahun 2008 tentang Prosedur Mediasi di pengadilan dan Peraturan Mahkamah Agung (PERMA) RI Nomor 1 Tahun 2016 tentang Prosedur Mediasi di Pengadilan serta yang terbaru dalam UUCK. Meskipun mediasi seringkali tidak memuaskan, tetapi masih merupakan salah satu upaya yang penting. Namun, kendala yang dihadapi dalam penggunaan mediasi dalam penyelesaian sengketa lingkungan hidup semakin kompleks setelah putusan Mahkamah Konstitusi Nomor 91/PUU-XVIII/2020 menyatakan bahwa UUCK inkonstitusional bersyarat, sehingga tidak mungkin untuk membuat aturan teknis tentang penyelesaian sengketa lingkungan hidup melalui mediasi. Meskipun UUCK sudah dinyatakan tidak berlaku dengan hadirnya Peraturan Pemerintah Pengganti Undang-Undang (PERPU) Nomor 2 Tahun 2022 tentang Cipta Kerja, namun Perpu masih menyisakan perdebatan dan belum menjadi Undang-Undang hingga tulisan ini diterbitkan.Kata kunci: cipta kerja; lingkungan hidup; mediasi; penyelesaian sengketa.ABSTRACTSettlement of environmental disputes through mediation is an important matter in efforts to uphold environmental law, especially after the enactment of Law No. 11 of 2020 concerning Job Creation (UUCK) which pays more attention to the protection of civil society (Article 91 paragraph (2) letter d of the -Law Number 11 of 2020). The purpose of this study is to evaluate the existence of mediation as a form of environmental dispute resolution and the obstacles encountered in its use after the enactment of UUCK. This study uses a normative juridical approach, with a focus on statutory analysis and legal concepts. In this study, it was found that the existence of mediation in resolving environmental disputes in principle has been a culture of Indonesian society for a long time and its existence has developed with the presence of various laws and regulations, for example SEMA Number 1 of 2002 concerning Empowerment of Peace Institutions and Supreme Court Regulation (PERMA) Number 2 of 2003 concerning Mediation Procedures in Courts, Supreme Court Regulation Number 1 of 2008 regarding Mediation Procedures in Courts and RI Supreme Court Regulation (PERMA) Number 1 of 2016 concerning Mediation Procedures in Courts and the latest in UUCK. Although mediation is often unsatisfactory, it is still an important endeavor. However, the obstacles encountered in using mediation in resolving environmental disputes are increasingly complex after the Constitutional Court decision Number 91/PUU-XVIII/2020 stated that UUCK is unconstitutional conditional, making it impossible to make technical rules regarding environmental dispute resolution through mediation. Even though the UUCK has been declared null and void with the presence of Government Regulation in Lieu of Law (PERPU) Number 2 of 2022 concerning Job Creation, the Perpu still remains up for debate and has not yet become a law as of the time this article was published.Keywords: job creation; environment; mediation; dispute resolution.

Implementasi Perlindungan Hukum Terhadap Hak-Hak Anak Angkat Setelah Perceraian Orang Tua Angkatnya Menurut Uu No 23 Tahun 2002 Dalam Perspektif Hak Asasi Anak Muhamad Nur Rifaldi Rachman; Nirwan Junus; Julius T. Mandjo
Journal of Comprehensive Science (JCS) Vol. 2 No. 5 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i5.332

Anak angkat adalah anak yang diadopsi secara hukum oleh orang tua angkat. Anak angkat memiliki hak-hak yang sama dengan anak kandung, termasuk hak atas perlindungan dari kekerasan, eksploitasi, dan diskriminasi. Tujuan penelitian ini adalah untuk mengetahui Implementasi perlindungan hukum terhadap hak-hak anak angkat setelah perceraian orang tua angkatnya menurut UU No 23 Tahun 2002 dalam perspektif hak asasi anak . Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan penelitian pustaka (Library Research), yakni suatu peneltian dengan cara menuliskan, mengklarifikasi dan menjadikan data yang diperoleh dari berbagai sumber tertulis. implementasi perlindungan hukum terhadap hak-hak anak angkat setelah perceraian orang tua angkatnya sangat penting dilakukan. Perlindungan tersebut dapat dilakukan melalui pengaturan dalam UU No 23 Tahun 2002 tentang Perlindungan Anak dan peraturan turunannya, serta melalui mekanisme hukum yang ada. Dalam hal ini, perlu diperhatikan bahwa hak-hak anak angkat harus diperlakukan dengan tidak diskriminatif dan tidak mendapatkan perlakuan yang merugikan dibandingkan dengan anak kandung

Fundamental Implementation of Green Open Space Function Arrangement in Gorontalo City Novita Daud; Dian Ekawaty Ismail; Nirwan Junus
Estudiante Law Journal VOL. 3 NO. 1 FEBRUARI 2021
Publisher : Universitas Negeri Gorontalo

This study aims to find out and analyze the effectiveness of structuring the function of the Green Open Ruan in Gorontalo City, as well as to find out the factors that hinder the availability of Green Open Space in Gorontalo City. The type of research used is empirical research where this research places a system of statutory norms when interacting with the community. Next described in the descriptive form to explain the results of the study. The research obtained by the authors in conducting this study includes the arrangement of Green Open Space in the City of Gorontalo, which provides ecological, socio-cultural, aesthetic, and economic benefits. However, it has not been maximized because the availability of Gorontalo City Green Open Space does not reach the standard compared to the overall Green Open Space area that has been set. Furthermore, based on the results of research obtained, the obstacles encountered in efforts to realize Green Open Space, namely barriers to inadequate land availability, as well as low community culture in maintaining and preserving urban Green Open Space.

Analysis of the Legal Power of SKPT in Land Sale and Purchase Transactions in Paleleh District, Buol Regency Moh. Yoenardi M. Basiman; Nirwan Junus; Sri Nanang Meiske Kamba
Estudiante Law Journal VOL. 5 NO. 1 FEBRUARY 2023
Publisher : Universitas Negeri Gorontalo

The purpose of this research is to find out the legal force of SKPT in land sale and purchase transactions in Paleleh District, Buol Regency. The research method used is empirical research, namely the author will seek and find information which will later be used as the substance of this research by means of observation or conducting field studies in the place that is used as the object of this research. this research is carried out in a planned and systematic manner to obtain answers to problem solving related to the problems that occur, especially regarding the existence of buying and selling transactions using Land Tenure Certificate (SKPT) in Paleleh District. The results of this research on the legal force of land ownership certificates in sale and purchase transactions in Paleleh Subdistrict, where many people in Paleleh Subdistrict conduct land sale and purchase transactions using only a Land Ownership Certificate. This is due to the habits of people in rural areas who do not want to be complicated in thinking about the legal aspects of land sale and purchase transactions, for them it is enough just to provide receipts as proof that payment has been made.

Legal Protection Of Clients Without Contract On Legal Services According To Consumer Protection Law Islamiati M. Umar; Nirwan Junus; Melissa Towadi
Estudiante Law Journal VOL. 3 NO. 3. OKTOBER 2021
Publisher : Universitas Negeri Gorontalo

This article discusses the legal protection of clients without contracts in legal services according to Law no. 8 of 1999 concerning Consumer Protection The purpose of this article is to find out the relationship between lawyers and clients in legal service agreements and to find out legal protection for clients without contracts on legal services according to Law no. 8 of 1999 concerning Consumer Protection. The method used is a normative article using library data. The result of this article is that the relationship between advocates and clients is a relationship in the form of a symbiotic mutualism that requires each other, as regulated in the Law on Advocates No. 18 of 2003 concerning Advocates that Advocates and Clients each have rights and obligations. where the advocate is obliged to provide legal assistance to the client and is entitled to an honorarium for his services. Meanwhile, the client is obliged to provide an honorarium to the advocate and is entitled to legal assistance from the advocate. while the legal protection to clients in the legal service agreement is regulated in Law no. 8 of 1999 concerning Consumer Protection, as well as the settlement method, namely through the general judiciary, the Advocate Code of Ethics Council Session, and arbitration.

The Role of Supervisory Agency in the Circulation of Cosmetics With Fake Distribution Permission Siti Khodijah; Nirwan Junus; Nurvazria Achir
Estudiante Law Journal VOL. 4 NO. 1 FEBRUARI 2022
Publisher : Universitas Negeri Gorontalo

This study aims to determine the role of the Food and Drug Supervisory Agency which (will be referred to as BPOM) in the distribution of cosmetics that include a fictitious distribution permit. The method used in this study is an empirical research methodology. This study uses a qualitative approach and sampling using purposive sampling and using descriptive analysis techniques. The results of this study show that the role of BPOM in the distribution of cosmetics that includes a fictitious distribution permit continues to carry out Supervision, Guidance, and Prosecution of every producer who violates government regulations related to the circulation of counterfeit cosmetics that include a fictitious distribution permit number and several programs are run to deceive consumers. get the right. In addition, it continues to protect consumers who experience losses by providing administrative sanctions to the perpetrators to be able to pay for the losses suffered by the consumers themselves. Protecting Consumers from the Circulation of Dangerous Cosmetics BPOM has several programs, namely the National Movement to Beware of Illegal Drugs and Food (GNWOMI), GENPOPA, BPOM Checks, Public Warnings, Educational Videos, Community Awareness Index Surveys, Implementing Teams for Quality Improvement of Community Empowerment and Consumer Protection.

Perlindungan Konsumen Terhadap Kerusakan Barang Yang Diakibatkan Oleh Perusahaan Rizky Dwitama Bagaskara Modjo; Nirwan Junus; Waode Mustika
Journal of Comprehensive Science (JCS) Vol. 2 No. 5 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i5.364

Perlindungan konsumen adalah segala upaya yang menjamin segala kepastian hukum untuk memberi perlindungan kepada Konsumen. Perlindungan hukum terhadap konsumen didasarkan pada adanya sejumlah hak-hak konsumen yang perlu dilindungi dari tindakan- tindakan yang dapat merugikan konsumen. Penelitian bertujuan menemukan landasan hukum yang jelas dalam meletakkan persoalan ini dalam perspektif hukum perlindungan konsumen .Metode yang digunakan yaitu penelitian hukum normatif dan penelitian hukum empiris. penelitian hukum normatif yang didasari pada bahan hukum primer dan sekunder. Pelaku usaha memiliki beberapa tanggung jawab dalam suatu kegiatan perdagangan. Tanggung jawab tersebut diatur dalam pasal-pasal yang terdapat pada Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen. Salah satu pasal yang mengatur tentang tanggung jawab pelaku usaha yaitu pasal 19. Tanggung jawab pelaku usaha terhadap kerugian konsumen adalah dengan memberikan ganti rugi atas kerusakan, pencemaran, dan atau kerugian konsumen akibat mengonsumsi barang dan atau jasa yang dihasilkan atau diperdagangkan.

Faktor Penyebab Pernikahan Dini Di Kota Gorontalo Syahrul Ramadhan Ayuba; Nirwan Junus; Melisa Towadi
JURNAL PENDIDIKAN DAN ILMU SOSIAL (JUPENDIS) Vol. 1 No. 3 (2023): JULI : JURNAL PENDIDIKAN DAN ILMU SOSIAL
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Early marriage is a marriage carried out by someone who is a teenager or under the age determined by the Marriage Law No. 1 of 1974 which explains the age at which a person can enter into marriage, namely 19 year old men and 16 year old women. The purpose of this study is to find out about early marriage, the factors that cause early marriage, the impact of early marriage, and the community's view of early marriage. To find out the overall and more in-depth problems, in this study a qualitative approach was used which is useful for providing data and facts about early marriage and its problems in the City of Gorontalo. Then the data is analyzed systematically so as to obtain in-depth answers about early marriage and its problems in the City of Gorontalo. From the results of this study it was found that the factors that cause early marriage are different from the past. The main factors behind early marriage in Gorontalo City are promiscuity among adolescents which causes adultery, economic factors, education, arranged marriages, and social factors. Early marriage has an impact on psychology, social, economy, health and education. Community views differ on early marriage, namely positive and negative depending on the impact and factors behind early marriage.

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