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URGENSI HARMONISASI REGULASI PAJAK KENDARAAN BERTENAGA HYBRID SEBAGAI DUKUNGAN TRANSISI MENUJU KENDARAAN RENDAH EMISI DI INDONESIA Muhammad Vico Febriansyah; Ariawan Gunadi
Kertha Semaya: Journal Ilmu Hukum Vol. 13 No. 10 (2025)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2025.v13.i10.p16

Abstract

Transformasi menuju kendaraan rendah emisi merupakan bagian penting dari komitmen Indonesia dalam menurunkan emisi karbon sesuai Paris Agreement dan Nationally Determined Contribution (NDC). Penelitian ini bertujuan untuk menganalisis urgensi harmonisasi regulasi pajak kendaraan hybrid agar kebijakan fiskal dapat lebih efektif mendukung transisi menuju transportasi ramah lingkungan. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Analisis difokuskan pada sinkronisasi antara kebijakan pajak pusat, yaitu PPnBM dan PPN Ditanggung Pemerintah berdasarkan PP No. 74 Tahun 2021 dan PMK No. 12 Tahun 2025, dengan kebijakan pajak daerah melalui PKB dan BBNKB dalam UU No. 28 Tahun 2009. Hasil penelitian menunjukkan bahwa masih terjadi ketidakharmonisan antara kebijakan fiskal pusat dan daerah, sehingga efektivitas insentif bagi kendaraan hybrid menjadi kurang optimal. Oleh karena itu, diperlukan harmonisasi regulasi pajak agar kebijakan insentif dapat berjalan selaras dan memberikan kontribusi nyata terhadap percepatan transisi kendaraan rendah emisi di Indonesia. The transition toward low-emission vehicles is an essential part of Indonesia’s commitment to reducing carbon emissions under the Paris Agreement and Nationally Determined Contribution (NDC). This study aims to analyze the urgency of harmonizing hybrid vehicle tax regulations so that fiscal policies can more effectively support the transition toward environmentally friendly transportation. The research employs a normative legal method with a statutory and conceptual approach. The analysis focuses on the synchronization between central tax policies—namely, the Luxury Goods Sales Tax (PPnBM) and Value Added Tax (VAT) borne by the government under Government Regulation No. 74 of 2021 and Minister of Finance Regulation No. 12 of 2025—and regional tax policies under Law No. 28 of 2009 concerning Motor Vehicle Tax (PKB) and Transfer of Vehicle Title Fee (BBNKB). The findings show that inconsistencies between central and regional fiscal regulations have reduced the effectiveness of incentives for hybrid vehicles. Therefore, regulatory harmonization is urgently needed to ensure that fiscal incentives
Tanggung Jawab Pemerintah terhadap Pekerja yang Mengalami Kecelakaan Kerja Akibat Kelalaian Perusahaan dalam Prinsip Kesehatan dan Keselamatan Kerja (K3) Johannes Evan Budiman; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 5 (2024): Tema Hukum Perburuhan dan Ketenagakerjaan
Publisher : CV Rewang Rencang

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Abstract

This research discusses the government's responsibility towards workers who experience work accidents due to company negligence in the application of Occupational Health and Safety (OHS) principles. Using normative research methods, this study analyzes regulations and policies related to occupational health and safety in Indonesia, including the role of the government as a regulator and supervisor in the implementation of the occupational health and safety system. The results show that although there are various regulations governing occupational health and safety, implementation in the field still faces many obstacles, including weak supervision and sanctions against violating companies. The government is responsible for creating policies that protect workers, overseeing their implementation, providing education, and providing compensation through mechanisms such as the Work Accident Insurance. This study highlights the importance of revising and strengthening occupational health and safety regulations to be more relevant to modern challenges and provide maximum protection for workers.
Analisis terhadap Penyelesaian Sengketa Konsumen di Indonesia Mengenai Ketidaksesuaian Label Produk Suplemen Leonardo Halim; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 12 (2024): Tema Hukum dan Hak Asasi Manusia
Publisher : CV Rewang Rencang

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Abstract

Indonesia is a country that is still developing both in terms of education and also in terms of the economy. Indonesia as a country of law certainly has rules that apply in Indonesia and must be obeyed by all Indonesian people. The rules that apply in Indonesia are certainly for the good of Indonesia and also to advance the Indonesian state, especially in terms of the economy by regulating businesses that run in Indonesia. Of course, even though there are rules that specifically regulate businesses, namely the GCPL, there are still business actors who violate these provisions. The government's efforts in trade activities have made standardization that has been applied in the field of trade in Indonesia such as standardization of products, product identification, and others. Based on the case of protein milk, the government in maintaining the dispute is certainly by creating an institution, one of which is BPOM to maintain disputes over food and medicine. BPOM here is given the authority to issue product distribution permits and certificates with standards, BPOM can also conduct investigations in the field of drug and food control and can impose administrative sanctions on business actors who harm consumers. Consumer disputes in Indonesia are certainly one of the disputes that often occur in Indonesia and to resolve consumer disputes can be through BPSK. BPSK has the duty to handle and resolve consumer disputes through mediation, arbitration and conciliation. BPSK also has the authority to impose sanctions on business actors who have harmed their consumers. It can be concluded that with the existence of the GCPL there are still business actors who still oppose these rules. The author's suggestion is that the enforcement of consumer cases needs to be emphasized again because the enforcement of consumer cases is still lacking and some are even missed.
Perspektif Politik Hukum Sehubungan Ketentuan Pembuktian Secara Sederhana Dalam Penyelesaian Utang-Piutang Menurut Hukum Kepailitan Yofi Permatasari; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.899

Abstract

This study aims to determine the perspective of legal politics in relation to the provisions of simple proof in the settlement of debts in bankruptcy law. The research method used in this study is a literature study which is a study that focuses on the analysis of written materials based on their context. The written materials used in this study are in the form of manuscripts, articles, and journals. This study uses a descriptive research nature that prioritizes explanations regarding the object of research. The results obtained are that simple proof is a proof that focuses on examining bankruptcy petition cases. Where the petition for a statement of bankruptcy must be granted if there is a fact that the debtor has 2 or more creditors and has debts that are due and can be collected. In relation to legal politics, the amendment of Law Number 4 of 1998 to Law Number 37 of 2004 is difficult, because there are several obstacles in changing it.
Analisis Kebijakan Otoritas Jasa Keuangan (OJK) Terkait Dualisme Hukum Antara Peraturan Pemerintah Nomor 45 Tahun 1995 tentang Penyelenggaraan Kegiatan di Bidang Pasar Modal (PP 45 Tahun 1995) dengan Peraturan Otoriras Jasa Keuangan Nomor 3/POJK.04/2021 t Djayanti; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.962

Abstract

This research aims to examine the OJK's policy on the dualism of administrative regulations applicable to the financial services sector, particularly the Capital Market sector, namely Government Regulation Number 45 of 1945 and POJK 3 of 2021, where for about 21 months, both regulations govern the same matters and are in effect, but there are no provisions related to transitional regulations. This results in a lack of legal certainty regarding the basis used by the OJK. In addition, there are significant differences in regulations, including those related to the nominal Administrative Sanction in the form of fines for violations of late report submission and/or violations of not submitting reports. The research method used is a combination of normative and empirical legal research methods, involving critical analysis of PP 45 of 1945 and POJK 3 of 2021, and relating them to Law Number 12 of 2011 on the Formation of Legislation (Law 12 of 2011), in conjunction with legal theories and legal practices in society. The results of this study indicate that although the existing legal framework is quite strong and comprehensive, its implementation effectiveness still faces various challenges. The main obstacles include inconsistencies in legal regulations, where there are significant differences in the nominal administrative sanctions in the form of fines for late report submissions and failure to submit reports between Government Regulation No. 45 of 1945 and Financial Services Authority Regulation No. 3 of 2021 in the oversight of the Capital Market sector. This study aims to recommend strengthening the existing regulations to accommodate the significant differences in the nominal administrative sanctions in the form of fines.
Pendekatan Kebijakan Negara dalam Memerangi Penggelapan Uang: Perspektif Politik Hukum Muhammad Wildan Ichsandi; Ariawan Gunadi; Indah Siti Aprilia; Juan Matheus
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.967

Abstract

This research aims to examine the implementation of government policies and the role of legal politics in preventing and combating the crime of money embezzlement. The research method employed is juridical-normative through literature study using statutory and conceptual approaches, with deductive data analysis. The discussion results indicate that law serves a dual function: preventing through norms and sanctions, and prosecuting perpetrators, with the evidentiary focus on malicious intent and the impact of the actions. Combating money embezzlement requires a combination of penal (repressive law enforcement) and non-penal (preventive measures) approaches. Non-penal efforts encompass environmental improvements, legal education, raising public awareness, and securing potential crime targets. Government criminal policy, as part of broader social policy, is manifested through legal socialization by authorities, case analysis, and coordination among institutions and with community leaders. Although penal measures have shown results, their effectiveness still faces challenges such as slow investigations and sophisticated perpetrator methods, making the integration of non-penal strategies crucial. In conclusion, addressing money embezzlement demands firm and comprehensive law enforcement, synergistically integrating penal and non-penal approaches to achieve optimal prevention and control effectiveness.
Politik Hukum dalam Penguatan Integritas Kejaksaan Republik Indonesia Sebagai Pilar Penegakan Hukum yang Berkeadilan Yudha Aditya Pradana; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.981

Abstract

Integrity is a fundamental pillar in enforcing just law. As a law enforcement agency that has a strategic role in maintaining the supremacy of law and justice in Indonesia, the Attorney General's Office of the Republic of Indonesia is required to always maintain professionalism and integrity in all its duties and authorities. The problem faced in this study is how the legal policy is applied in strengthening the integrity of the Attorney General's Office of the Republic of Indonesia as a pillar of just law enforcement and the right strategy and policy in strengthening the integrity of the Attorney General's Office of the Republic of Indonesia so that it plays an optimal role in enforcing just law. The research method used is normative juridical legal research sourced from secondary data. The results of the study indicate that the legal policy applied in strengthening the integrity of the Attorney General's Office of the Republic of Indonesia aims to make the Attorney General's Office the main pillar in enforcing just law and through the implementation of the right legal policy, the integrity of the attorney's office can be strengthened so that the role of the attorney's office in realizing legal justice can be more optimal and reliable. The right strategy and policy in strengthening the integrity of the Attorney General's Office of the Republic of Indonesia is needed so that the Attorney General's Office can play an optimal role in realizing just law enforcement. With effective strategies and policies, the Prosecutor's Office can improve professionalism, accountability, and transparency in carrying out law enforcement duties.
Tinjauan Hukum Mengenai Tindak Pidana Perdagangan Orang Akhirudin; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.1015

Abstract

This study aims to examine the criminal act of human trafficking from the perspective of Indonesia’s positive law and its impacts on victims and society. The research method used is normative juridical with descriptive analysis of statutory regulations and legal doctrines. Law No. 21 of 2007 serves as the legal foundation for combating human trafficking, covering recruitment to exploitation through various criminal modes. Human trafficking causes severe social, economic, and psychological impacts, from deep trauma to social exclusion of victims. The state has established a comprehensive protection system, including rights recovery and international cooperation mechanisms. Despite existing regulations, challenges remain in enforcement and limited rehabilitation facilities. Therefore, effective TPPO eradication strategies require synergy between the government, civil society, and international actors to achieve substantive justice and comprehensive protection. In conclusion, addressing human trafficking must be holistic, with strengthened legal enforcement, victim protection, and sustainable public participation.
Implikasi Hukum dan Politik dalam Pembentukan Danantara sebagai Badan Pengelola Investasi Nasional Muhammad Yogi Septiyan Priyono; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.1016

Abstract

This study aims to analyze the legal and political implications of establishing Danantara as Indonesia’s Sovereign Wealth Fund. The research employs a normative legal method with conceptual and statutory approaches. Danantara’s formation through Law No. 1 of 2025 provides a strong legal basis to consolidate strategic SOE assets for national economic efficiency and growth. However, placing Danantara under direct presidential oversight raises concerns about political interference and weakened independent monitoring. Its superholding status necessitates effective coordination among SOEs to prevent conflicts of interest. From a legal perspective, Danantara demands more adaptive investment regulations to ensure legal certainty for investors. Additionally, the exclusion of oversight by the Audit Board and Anti-Corruption Commission creates risks of power abuse. In conclusion, the government must reinforce independent supervision and ensure fair and transparent regulations so Danantara can operate professionally and accountably.
Politik Hukum dalam Kasus Suap Pergantian Antarwaktu DPR RI: Studi Atas Penetapan Hasto Kristiyanto sebagai Tersangka dalam Kasus Harun Masiku Doni Hafendi; Ariawan Gunadi
Jurnal Hukum Lex Generalis Vol 5 No 10 (2024): Tema Filsafat Hukum, Politik Hukum dan Etika Profesi Hukum
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v5i10.1018

Abstract

This study aims to analyze the legal politics behind the bribery case in the inter-term replacement of Indonesian House of Representatives members, focusing on the designation of Hasto Kristiyanto as a suspect in the Harun Masiku case. The research method used is normative legal research with statutory and case approaches. The case reflects weak oversight mechanisms in the PAW process, creating opportunities for political and legal abuse. The dominance of political parties in selecting replacement candidates fosters transactional practices such as bribery and gratification. Legal loopholes in the Election Law allow political parties to bypass the majority vote principle. The involvement of an Election Commission official highlights low institutional integrity and vulnerability to political interference. As a result, public trust in the democratic process and rule of law has deteriorated. In conclusion, the PAW system must undergo comprehensive reform by strengthening the independent authority of the Election Commission and closing legal loopholes exploited by political elites.