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Strengthening the Law on the Construction of High-rise Building That is Beneficial to Support National Development Michael Sofian Tanuhendrata; Jovita Irawati; Henry Soelistyo Budi
Global Legal Review Vol 1, No 2 (2021): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v1i2.4111

The number of high-rise buildings in the big cities of Indonesia is increasing along with land being more limited and its prices being very high. Most of these high-rise buildings are in Jakarta and some of them are facing the risk of building failure that may cause business and operation interruption. These buildings that have been erected and operating need to receive regular maintenance and supervision to ensure the building's condition and safety. Many building owners and managers do not conduct and plan maintenance and supervision properly causing these buildings of being at risk of fire and building structure – mechanical failure / damage. For this reason, rigorous regulations, and its enforcement in building construction and maintenance are needed to ensure that these buildings operate reliably and encourage building owners and facility manager to comply with them properly. Cultivated Penalty and strict sanctions need to be renewed and must be implemented properly by Government bodies and local authority. Building Audit Institute can be formed to assist the central government and local governments (Governor) in carrying out their functions to ensure the safety and security of buildings, including their users. Strengthening existing laws and regulations will greatly assist in law enforcement and certainty for owners, building managers and building users, which in turn will support national development.

Rethinking Legal Status of Polytechnic in the Law of Education System Tonny Pongoh; Henry Soelistyo Budi; Bintan R. Saragih
Global Legal Review Vol 1, No 2 (2021): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v1i2.4037

The legal status of polytechnic has been fundamentally changed from time to time. After the Law of National Education System Number 20/2003 and the Law of Higher Education Number 12/2012 came into effect, the polytechnic has been granted a new legal status that offers more diverse programs at various levels. Since then, polytechnic could conduct vocational diploma programs and degree programs in applied sciences from graduate to postgraduate. This legal status raises legal problems whether polytechnic is a higher education institution in vocational or applied sciences. Best education practices in some countries classify applied sciences higher education as academic education, not vocational education. This doctrinal research paper then will examine this legal problem using statute, historical and comparative approach, in the light of the Development Legal Theory. This study shows that the legal status of polytechnic is heavily dependent on government policy. In the absence of a clear and firm ground policy of vocational education, the legal status of the polytechnic has been interpreted differently from time to time. The government ought to reset the vocational education policy and then reform the law of the national education system. Therefore, the legal status of the polytechnic will be more sustainable and have better legal certainty accordingly. Regarding the recent development of higher education, it will be better if the government constitutes polytechnic as a higher education institution in applied sciences.

Reconsidering The Mandatory Use Of Indonesian Language In Private Commercial Contract Suyudi, Aria; Budi, Henry Soelistyo
Global Legal Review Vol 2, No 2 (2022): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v2i2.4997

A decade after the enactment of Law Number 24 Year 2009 on the Flag, Language and Coat of Arms and Anthem which introduces mandatory use of Indonesian language in memorandums of understanding or agreements involving state institutions, government agencies, Indonesian private institutions or Indonesian citizens, there are still many questions arised about the extent of which these norms should apply in the private commercial sphere. Various litigations filed before the court to declare the agreement null and void for failure to meet the language provisions. While some lawsuit has been successful, but more recent court decisions have been consistently rejecting petition to declare an agreement as null and void for failure to comply with article 31 Law Number 24 Year 2009.This paper will conduct a normative study to determine the extent of which the mandatory use of the Indonesian language in the agreement has affect the private commercial sphere. In what instance violation of the provision has been fully regarded as violation of an Objective Condition for a valid agreement as regulated in Article 1320 of the Civil Code which makes the agreement null and void by law and what does not.This paper will study the laws and regulations related to the mandatory use of the Indonesian language in private commercial contracts to find out about situation and study its implementation in selected court decisions to understand the situation and provide possible recommendation for improvements

Reconsidering The Mandatory Use Of Indonesian Language In Private Commercial Contract Suyudi, Aria; Budi, Henry Soelistyo
Global Legal Review Vol. 2 No. 2 (2022): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v2i2.4997

A decade after the enactment of Law Number 24 Year 2009 on the Flag, Language and Coat of Arms and Anthem which introduces mandatory use of Indonesian language in memorandums of understanding or agreements involving state institutions, government agencies, Indonesian private institutions or Indonesian citizens, there are still many questions arised about the extent of which these norms should apply in the private commercial sphere. Various litigations filed before the court to declare the agreement null and void for failure to meet the language provisions. While some lawsuit has been successful, but more recent court decisions have been consistently rejecting petition to declare an agreement as null and void for failure to comply with article 31 Law Number 24 Year 2009.This paper will conduct a normative study to determine the extent of which the mandatory use of the Indonesian language in the agreement has affect the private commercial sphere. In what instance violation of the provision has been fully regarded as violation of an Objective Condition for a valid agreement as regulated in Article 1320 of the Civil Code which makes the agreement null and void by law and what does not.This paper will study the laws and regulations related to the mandatory use of the Indonesian language in private commercial contracts to find out about situation and study its implementation in selected court decisions to understand the situation and provide possible recommendation for improvements

Achieving the Legal Objective of Withholding Income Tax on Foreign Youtube Video Creators for Video Utilization Income Sourced in Indonesia Pangaribuan, Freddy Leonardo; Ritonga, Anshari; Budi, Henry Soelistyo
Global Legal Review Vol. 4 No. 2 (2024): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i2.8327

One of the digital economy transactions is the transaction on YouTube monetization received by video creators based on viewers in a source country. Overseas video creators do not pay Income Tax (PPh) in Indonesia on income from Youtube videos sourced in Indonesia because there is no physical presence of the video creator in Indonesia and no identified income as a tax object on which the Indonesian tax authorities impose PPh on the overseas video creator. This condition creates legal uncertainty, injustice, and loss of benefit for Indonesia as a source country due to the loss of potential PPh revenue from the digital market. Currently, Article 32A of the General Provisions and Tax Procedures (KUP) Law has provided a formal tax law to be able to appoint other parties as PPh withholders. However, the implementation is not yet possible because the material tax law is not yet sufficient to designate other parties, such as Google, which are not domiciled and have no permanent establishment in Indonesia as PPh withholders. To achieve legal objectives, the PPh Law as material tax law needs to be strengthened to provide legal certainty in the PPh withholding on foreign video creators and create justice and benefits for Indonesia as one of the source countries for video creators' income. Strengthening the PPh Law is conducted by amending the provisions of Article 26, Article 2 paragraph (4), and Article 4. The amendment to the PPh Law does not result in revisions of the P3B Indonesia and other countries since the allocation of taxation rights for royalty income from the source country has been regulated in the P3B. Furthermore, the government could make implementing regulations regarding the PPh withholding by other parties on income from the utilization of content copyrights received by YouTube video creators.

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