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A Comparison of Supreme Court Justices’ Legal Argumentation in Deciding Disputes on Transfer Pricing Management Fees in Indonesia Suharsono, Agus; Prasetyoningsih, Nanik; Nur Aida Ikrima
Jurnal Jurisprudence Vol. 14, No. 2, December 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v14i2.5874

Abstract

ABSTRACT Purpose of the Study: to of the Supreme Court Justice in deciding transfer pricing disputes related to the payment of management fees in Indonesia so that tax authorities and taxpayers understand its implementation to prevent similar cases. Methodology: This doctrinal research using statutory, conceptual, cases, and interpretive approaches; The data is secondary, namely laws, Supreme Court decisions, and concepts in relevant literature. Results:  The Supreme Court Justice's argument in deciding the management fee transfer pricing law and existing law in the international community, evidence, and the judge's knowledge of legal philosophy, legal principles and previous decisions. Taxpayers must document all evidence of transactions and conduct functional analysis by Arm's Length Principle to prove the correctness of payment of management fees. Applications of this study: Taxpayers and tax authorities can understand the argument of the Supreme Court Justice in deciding the dispute over transfer pricing management fees to be considered in making laws and regulations implementing it, and encourage further research by comparing in other countries. Novelty: Substantive truth is the primary basis for the Supreme Court Justice's argument in the transfer pricing management fee dispute. Keywords: Legal Argumentation; Management Fee; Supreme Court; Tax-Payers; Transfer Pricing.   ABSTRAK Tujuan: menganalisis argumentasi Hakim Agung dalam memutus sengketa transfer pricing terkait pembayaran management fee di Indonesia, agar otoritas pajak dan wajib pajak memahami implementasinya untuk mencegah ada kasus serupa. Metodologi: Penelitian doktrinal ini menggunakan pendekatan perundang-undangan, konsep, dan interpretasi, datanya berupa undang-undang, putusan Mahkamah Agung, dan studi pustaka yang relevan. Temuan: Argumentasi Hakim Agung dalam agung dalam memutus sengketa transfer pricing management fee  mengutamakan kebenaran substansif, berdasarkan hukum positif tertulis maupun hukum yang hidup dalam masyarakat internasional, alat bukti, serta pengetahuan hakim tentang filsafat hukum, asas hukum, dan putusan sebelumnya. Wajib pajak harus mendokumentasikan semua bukti transaksi dan melakukan analisis fungsional sesuai Arm's Length Principle untuk membuktikan kebenaran pembayaran management fee. Kegunaan: wajib pajak dan otoritas pajak dapat memahami argumentasi Hakim Agung memutus sengketa transfer pricing management fee, untuk dipertimbangan dalam membuat undang-undang dan peraturan pelaksananya, serta mendorong penelitian lanjutan dengan membandingkan di Negara lain. Kebaruan: Kebenaran substantif lebih diutamakan oleh Hakim Agung dalam menyususun argumentasi putusan sengketa transfer pricing management fee. Kata Kunci: Argumentasi Hukum; Management Fee; Mahkamah Agung; Wajib Pajak; Transfer Pricing        
Legal Reform in the Relocation of Indonesia’s Capital: Challenges and Implications Jamrudin, Hasrin; Widowaty, Yeni; Satriawan, Iwan; Prasetyoningsih, Nanik; Rettob, Fikram
Journal of Law and Legal Reform Vol. 6 No. 4 (2025): October, 2025
Publisher : Faculty of Law, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jllr.v6i4.21111

Abstract

Moving Indonesia’s capital city to the archipelago is a strategic policy aimed at addressing development inequality, reducing the burden on Jakarta, and creating a more sustainable center of government. However, the rapid legislative process and lack of public participation raise questions regarding the legitimacy of the policy. This study aims to analyze the legal politics of the National Capital City Law (UU IKN) as well as the social, economic, and environmental implications of relocating the capital city. Using a normative method with a descriptive and comparative approach, this study examines relevant regulations as well as other countries’ experiences in capital city relocation. The results show that capital city relocation faces challenges in governance, protection of indigenous peoples’ rights, as well as environmental impacts such as deforestation and increased carbon emissions. From an economic perspective, while it is expected to boost investment and regional development, the project faces funding constraints as well as social risks for affected communities. Therefore, more inclusive, transparent and sustainability-based policies are needed to ensure the success of this project. Strong regulations, fair compensation mechanisms for affected communities, and strict environmental policies should be top priorities. With a comprehensive approach, the archipelago can develop into a modern, competitive and sustainable capital city.
ELECTIONS FOR SALE: THE SHORTCOMINGS OF INDONESIA'S ELECTION LAW IN PREVENTING VOTE-BUYING AND ENSURING FAIR PLAY Pujiono, Pujiono; Prasetyoningsih, Nanik
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 8 (2024): July
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i8.2296

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This article examines the implications of addressing vote-buying in Indonesia for the future of democracy in the country. Vote-buying undermines democratic institutions, erodes public trust, and hampers citizen participation in the electoral process. By effectively tackling this issue, Indonesia can strengthen its democratic institutions, restore public confidence, and increase citizen engagement. Additionally, addressing vote-buying promotes fair political competition, ensures better representation, strengthens the rule of law, and enhances Indonesia's international reputation as a vibrant democracy. Overall, addressing vote-buying holds significant implications for the future of democracy in Indonesia, promoting transparency, accountability, and a vibrant democratic society.
FORMULATION OF LEGAL PROVISIONS PROHIBITING MONEY POLITICS IN ELECTIONS: TOWARDS HONEST AND FAIR ELECTIONS Pujiono, Pujiono; Prasetyoningsih, Nanik
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 3 No. 9 (2024): August
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v3i9.2316

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The formulation of legal provisions prohibiting money politics in elections is a crucial step towards creating honest and fair elections. We must comprehend the boundaries of money politics, the kinds of actions that fall under its purview, and the efficacy of the penalties we can apply to those who violate them. In the context of elections, money politics refers to the practice or phenomenon where individuals use money as a tool to influence or win the outcome of an election. One of the main influences of money politics is to turn the election process into a vote-buying event, where voters who receive money or other material gifts tend to vote for candidates who offer these rewards, not based on ideological considerations or actual candidate qualifications. In Indonesia, the use of money politics in election practices has become a serious concern in society. Despite the prevalence of money crimes in elections, many remain unarrested and unpunished. The need for legal reform emphasizes the importance of strong legal and enforcement mechanisms to combat money politics. To prohibit the practice of money politics, there needs to be firmer and more effective legal provisions.
STRENGTHENING SOCIAL PROTECTION FOR INDONESIAN MIGRANT WORKERS: ADDRESSING GAPS AND CHALLENGES IN THE NATIONAL SECURITY SYSTEM Podungge, Ismi Pratiwi; Prasetyoningsih, Nanik
Masalah-Masalah Hukum Vol 54, No 3 (2025): MASALAH-MASALAH HUKUM (in press)
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.54.3.2025.314-327

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Indonesian Migrant Workers (PMI) are citizens who work outside Indonesia, often facing significant legal and social challenges. One of the key issues is the lack of social security coverage, with 67.7% of migrant workers not enrolled in the BPJS Employment program. The Indonesian government’s Regulation of the Minister of Manpower No. 4 of 2023 aims to enhance social security for migrant workers by mandating their participation in BPJS Employment. However, various obstacles, such as overlapping regulations and workers’ preference for employer-provided insurance, persist. This study evaluates the alignment of this regulation with the principles of the National Social Security System (SJSN), focusing on its effectiveness in providing social protection to migrant workers. The analysis utilizes the theoretical frameworks of welfare state theory, social justice, and human rights to assess the extent to which the regulation fulfills its obligations. The findings show that while Permenaker No. 4 of 2023 offers more comprehensive benefits and extends protection from pre-placement to post-placement, it still faces issues such as inequitable contribution distribution and insufficient transparency. The research highlights that the regulation, although progressive, does not fully implement the principles of SJSN, particularly in terms of fairness and state responsibility. To achieve greater social justice, the study recommends strengthening regulatory mechanisms, ensuring fair contribution sharing, and improving information access and oversight. This research contributes to the understanding of the regulatory improvements needed to enhance the social security coverage for Indonesian migrant workers.
IMPLEMENTATION OF THE PRINCIPLE OF PUBLIC PARTICIPATION IN ARRANGEMENT OF STREET TRADERS Shandy Herlian Firmansyah; Nanik Prasetyoningsih; Moh. Lubsi Tuqo Romadhan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 2 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i2.2672

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This research is included in the type of juridical empirical legal research (sociological). Empirical juridical research is a type of research that uses and processes empirical facts taken from human behavior, both verbally which can be obtained through interview techniques and real behavior obtained by direct observation. To obtain this research material, the researcher uses the literature study method, namely by studying legal materials and by conducting field studies that examine the facts in the field. While the legal material in this study is library material in the form of primary legal material, legal and non-legal articles and books as secondary legal material and the results of interviews in the field as tertiary legal material
Encouraging Compliance and Integrity: Building a Civil Servant Discipline System in terms of the Legal System Aspect Irma Purwaningsih; Nanik Prasetyoningsih
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 1 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i1.4767

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Civil Servant (PNS) discipline is a fundamental pillar in creating a state apparatus with integrity and high performance. This article discusses the urgency of building an effective civil servant discipline system based on statutory Law to encourage compliance and integrity. This research uses normative juridical methods by examining statutory regulations related to civil servant discipline, such as the ASN Law and PP 94/2021. The research results show that the current civil servant discipline system still has several areas for improvement, such as a need for firmness in enforcing sanctions and inadequate coaching mechanisms. To build an effective civil servant discipline system, several strategic steps need to be taken, including Strengthening regulations related to civil servant discipline by evaluating and revising existing regulations, Increasing the effectiveness of enforcing disciplinary sanctions by prioritizing the principles of justice and proportionality, Strengthening the role of the Government's internal oversight apparatus in supervising and following up on civil servant disciplinary violations, building a culture of discipline and integrity within government agencies through ongoing education and training. Effective and consistent enforcement of civil servant discipline will encourage the creation of a state apparatus that is professional, has integrity, and has high performance so that it can ultimately support the achievement of national development goals.
The Effect of the Nusantara Capital City Authority on East Kalimantan’s Regional Autonomy: A Constitutional Analysis Prasetyoningsih, Nanik; Asela, Cyabriena; Haji Aji, Rajali
Constitutionale Vol 6 No 2 (2025)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/constitutionale.v6i2.4455

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Law Number 3 of 2022 on the Nusantara Capital City has sparked constitutional debate, particularly regarding its effects on regional autonomy in East Kalimantan. The debate centers on the extensive authority granted to the Nusantara Capital City Authority, which functions outside the conventional framework of decentralized local governance. This study evaluates whether the NCCA’s legal structure and powers align with the constitutional principles of decentralization set out in Article 18 of the 1945 Constitution. Through normative legal research using statutory and conceptual approaches, the study finds that the NCCA’s governance model diverges from democratic local governance standards due to the absence of a regional legislative council and an elected regional head. Consequently, the establishment of the NCCA has effectively reduced the autonomous authority of the East Kalimantan provincial government. The study recommends instituting a regular constitutional review mechanism to ensure alignment between national strategic priorities and regional autonomy.
Criminology Study of Perpetrators of Threats and Defamation Crimes on Social Media Based on ITE Law NO 11 of 2008 wiranda, aditya nefa; Prasetyoningsih, Nanik
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4072

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This research aims to analyze Criminological Studies on Perpetrators of Threats and Defamation Crimes on Social Media Based on the ITE Law NO 11 of 2008. Furthermore, this article uses normative legal methods. The research attempts to examine all laws and regulations related to legal issues being researched. Thus, this research will involve an in-depth analysis of Law No. 11 of 2008 concerning Electronic Information and Transactions (UU ITE) and other related regulations and regulations relating to criminalizing perpetrators of crimes of threats and defamation on social media. This research shows that defamation is a detrimental and often disturbing societal act. Various motives and factors can encourage someone to carry out these actions, ranging from personal or emotional motives to power and control. In the digital era, threats and defamation through electronic media are increasingly becoming an urgent problem, with laws such as the ITE Law No. 11 of 2008, which provide a clear legal basis and strict sanctions against perpetrators. The law protects individuals in maintaining their good name and reputation in cyberspace. With heavy criminal sanctions, it is hoped that law enforcement against criminal acts of defamation can be more effective, provide justice for victims, and prevent cases like this in the future.
Conceptualization Of The Protection Of Human Rights For Victims Of The Crime Of Trafficking In Indonesia Hilman, Zihan Maulida Mulyani; Prasetyoningsih, Nanik
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4172

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The criminal act of human trafficking has caused suffering because it is a crime that violates human dignity, and so the crime is included in the category of serious crimes. The aim of this research is: This research aims to find out and examine the concept of the criminal act of trafficking in persons in Indonesia, to find out and examine the weaknesses in the arrangements for protecting the human rights of victims of the crime of trafficking in persons in Indonesia, and to find out and examine the conceptualization of the protection of the human rights of victims. Criminal act of human trafficking in Indonesia. This research is a type of normative-empirical legal research that examines the legal problem of human trafficking with a multidimensional approach. The research results show that protecting human rights for victims of human trafficking in Indonesia involves various parties and requires a holistic approach. Despite significant efforts, protection limitations remain, including service, compensation and return costs. Further efforts are needed to address these challenges and ensure maximum protection for victims while continuing to evaluate and monitor for continuous improvement.
Co-Authors Adilah, Indira Naquita Agus Suharsono Ahmad Catur Adinugroho Aji, Dodi Setya Al Fath, M. Reformis Allan Fatchan Gani Wardhana, Allan Fatchan Gani Amirullah, Muhammad Nur Rifqi Ardhanaisvara, Putri Adinda Arie Kusuma Paksi Ascobat Gani Asela, Cyabriena Astuti, Sri Indah Banuaji, Muhammad Rahul Budiman, Nikko Dede Kania Diandra, Aditya Rizki Dianita Sugiyo, Dianita Dyah Pikanthi Diwanti Fadholah, Arno Fathi, Muhammad Fauzi, Muhammad Oky Ferdin Okta Wardana Firmansyah, Indra Fuadi, Gumilang Gunawan Wibisono Haji Aji, Rajali Hazar Kusmayanti, Hazar Hendrix Adinata Hikmah Zougira Hilman, Zihan Maulida Mulyani Ilham Putra Irma Purwaningsih Irrynta, Dwilani Iswandi, Kelik Iwan Satriawan Jamrudin, Hasrin Kelik Iswandi Leli Joko Suryono, Leli Joko Lis Noer Aini, Lis Noer M Adi Setiawan M. Reformis Al Fath Mahbub Pasca Al Bahy Marlinda, Ajeng Puspa Miftah Farid, Achmad Moh. Lubsi Tuqo Romadhan Muchammad Ichsan Muhammad Oky Fauzi Muhammad Rakha Ramadhan Muhari Muhari Mujiyana Mujiyana Nur Aida Ikrima Nur Fadilah Al Idrus Oktaviana, Adelia Haninditya Paksi, Arie Kusuma Podungge, Ismi Pratiwi Pratama, Sazia Aushar Chazradj Pujiono Pujiono Purwaningsih, Irma Putri, Windy Virdinia R. Yulianus Gatot Rahayu Werdiningih, Sri Rahmaddhani, Tiara Wiji Rettob, Fikram Ritonga, Sheila Hamdah Hanum Riyanto, Aisyah Ajeng Putri Rohadi, Ahmad Nur Rufaidah Rufaidah Rukmanda, Madha Agsyanohabi Sahara, Oktavia Putri Salma Aulia Farahdina Ariani Sambora, Riky Sari, Meilyana Cipta Septi Nur Wijayanti Shaffira, , Kiran Nathania Shandy Herlian Firmansyah Sulidewi, Nuraisyah Sunyoto Usman Supono Supono Syaroni, Anang Tamara, Amelia Puspa Tanto Lailam Wardhana, Allan Wempy Setyabudi Hernowo Wicaksono, Annas wiranda, aditya nefa Wrediningsih, Sri Yeni Widowaty Yudi Setiawan Yulianto Achmad Yulianto Achmad Zaid Zaid Zinatul Ashiqin Zainol Zulfakar, Andi Ahmad Zulianto, Restu Andi