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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 : 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.
IMPLEMENTATION OF THE PRINCIPLE OF PUBLIC PARTICIPATION IN ARRANGEMENT OF STREET TRADERS Firmansyah, Shandy Herlian; Prasetyoningsih, Nanik; Romadhan, Moh. Lubsi Tuqo
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

Abstract

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
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. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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

Abstract

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. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

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

Abstract

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.
The Impact of Implementing Restorative Justice on Children in Conflict with the Law in Street Crimes Sulidewi, Nuraisyah; Prasetyoningsih, Nanik
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4253

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Cases of children in conflict with the Law, especially in criminal cases involving street crimes, still pose a threat to community members. The forms of threats and crimes include carrying sharp weapons to harm other people, mugging, beatings, beatings, and even stabbings carried out with a certain motive or without a motive (random). By the child protection law and the juvenile justice system in force in Indonesia, children caught in criminal acts will receive special treatment. Namely, efforts will be made so that children in conflict with the Law can be fairly restored to their original condition for both the victim and the perpetrator. Still, their nature is not retaliation, so efforts are made to resolve criminal cases outside of court or what is known as a restorative justice approach. This normative research uses the statutory, conceptual, and case approaches. The type of data used is secondary data sources obtained through literature study and document study, as well as from secondary and primary legal materials. The results of this research show that implementing a restorative justice approach in resolving criminal cases for children in conflict with the Law, it is hoped that will have a positive impact, namely developing children according to their age so that legal awareness will grow and they will not repeat similar crimes. Then, resolving criminal cases outside of court will prevent children from interacting with inmates in prison and prevent children from being labelled as criminals because children still have a long future.
Aligning National Legal Development with Local Wisdom: A Study in the Special Region of Yogyakarta Supono, Supono; Prasetyoningsih, Nanik; Adilah, Indira Naquita
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4346

Abstract

This research aims to detail and explain the alignment of national legal development with local wisdom, focusing on case studies in the Special Region of Yogyakarta. Through this review, this research seeks to provide a deeper understanding of how national law can be integrated with the rich local values in DIY. The method used in this research is a qualitative approach that involves several data collection techniques, including literature study, observation, and stakeholder interviews. The research results show the relevance and positive impact of aligning national legal development with local wisdom in the Special Region of Yogyakarta (DIY). By analyzing the role of local wisdom in developing national law, this research highlights the integration of traditional values with legal principles that apply nationally. The contribution of local wisdom, such as the spirit of justice, deliberation for consensus, and respect for human rights, has been proven to encourage the creation of an inclusive and effective legal system. In implementing legal development, the principle of legal pluralism is the primary basis, enabling the implementation of various dispute resolution mechanisms and natural resource management that respect cultural diversity and local values. This research also highlights concrete efforts in integrating local wisdom in national legal development, such as developing customary law that is in harmony with national law, integrating local wisdom in legal education, and empowering communities in applying traditional values in dispute resolution.
The Legal Politics of Restorative Justice in Indonesia Rohadi, Ahmad Nur; Prasetyoningsih, Nanik
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.v22i2.4349

Abstract

Restorative Justice needs to be implemented immediately in Indonesia. Law Number 1 of 2023, which is expected to be an oasis, does not regulate this matter optimally. This article will discuss the ideal form of regulation for implementing restorative Justice in Indonesia. Implementing restorative Justice will include more than procedural or formal law. More than that, restorative Justice must cover all aspects of criminal law enforcement. It starts from material criminal law, procedural law, litigation dispute resolution, and non-litigation case resolution. This article will use normative juridical research methods and conceptual and statutory approaches. One of the important findings in this article is the absolute need for a paradigm shift in the enforcement and regulation of criminal law. From the initial nuance of retribution to a more nuanced recovery approach (restorative). Then therapeutic justice regulation must also be included in material criminal law regulation. So, it can be used as a guide for law enforcement officials in finding substantive Justice.
Res Ipsa Loquitur: Evidence in Civil Law and Islamic Law; Viewed from a doctrinal point of view putri, windy virdinia; Ichsan, Muchammad; Prasetyoningsih, Nanik
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.v22i2.4409

Abstract

In cases of suspected medical malpractice, it is tough to prove that there is an element of negligence because access to evidence is within or under the perpetrator's control, making it difficult for the victim to access it. In the legal field, the doctrine of res ipsa loquitur was introduced, which makes it easier for victims to prove who is guilty by showing indirect evidence, namely evidence of a fact or several facts from which a reasonable conclusion can be drawn. This research examines the application of res ipsa loquitur in terms of doctrine, civil evidence law, and Islamic law. This research is a literature study using a normative approach that refers to civil evidence law and Islamic law provisions. The legal analysis used is a conceptual, comparative and case study approach. This research found that applying res ipsa loquitur in judicial practice, as long as it is not regulated in procedural law, is a principle that becomes a source for judges to find the law. In civil evidence law, res ipsa loquitur can be implemented through presumptive evidence concluded by the judge. Meanwhile, in Islamic law, there are dalil (instructions) for qarinah, which are equated with presumptive evidence, so that res ipsa loquitur, which can be enforced through presumptive evidence, can also be enforced through qarinah evidence.
Analysis of Nuclear Law and Nuclear Power Plant Development Plans in Indonesia Fuadi, Gumilang; Prasetyoningsih, Nanik
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.v22i1.4410

Abstract

This research discusses Nuclear Law Analysis and Nuclear Power Plant Development Plans in Indonesia. The nuclear legal framework is an essential infrastructure in developing nuclear power plants in a country. This research aims to determine the current legal framework for nuclear power in Indonesia and examine the strengthening of nuclear law, which is needed as infrastructure for developing nuclear power plants in Indonesia. This research is normative or dogmatic, using conceptual, statutory and comparative approaches. Data collection techniques include conducting literature studies and searching for primary and secondary legal materials in this research. The results of the study show that the nuclear legal framework in Indonesia has been realized through various ratifications of international electricity legal instruments and national regulations through the Nuclear Energy Law (UUK) as the legal basis and various derivative regulations covering almost all aspects of electricity. . laws, including the mandate to build nuclear power plants in Indonesia. However, considering that UUK is over 20 years old and reflects the Fukushima Daichi nuclear accident, Indonesia's nuclear legal framework as nuclear power plant infrastructure needs to be strengthened. This strengthening covers the four pillars of nuclear law, namely safety, security, safeguards and liabilities, which can encourage the construction of the first nuclear power plant in Indonesia for energy independence and realizing net zero emissions with strict safety and security standards to achieve this goal. Protect citizens and the environment.
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 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 Firmansyah, Shandy Herlian Fuadi, Gumilang Gunawan Wibisono 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 Romadhan, Moh. Lubsi Tuqo Rufaidah Rufaidah Rukmanda, Madha Agsyanohabi Sahara, Oktavia Putri Salma Aulia Farahdina Ariani Sambora, Riky Sari, Meilyana Cipta Shaffira, , Kiran Nathania Shandy Herlian Firmansyah Sulidewi, Nuraisyah Sunyoto Usman Supono Supono 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