Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Dialektika Hukum Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora
Moh. Imam Gusthomi
Unknown Affiliation
Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tinjauan terhadap Kekuatan Eksekutorial Putusan PTUN Pasca Undang-Undang Nomor 51 Tahun 2009 Muhammad Mujab Nabil; Zahran Qolbi Salim; Eiffeliqa Torriq Fatima Putrinindra; Moh. Imam Gusthomi
Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora Vol. 2 No. 6 (2025): Aliansi: Jurnal Hukum, Pendidikan dan Sosial Humaniora
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aliansi.v2i6.1399

Abstract

Law Number 51 of 2009 represents a pivotal milestone in strengthening the authority of the Indonesian Administrative Court (PTUN), particularly regarding the executorial aspects of its decisions, which were previously considered weak and insufficient in providing adequate legal protection for the public. This study aims to examine and analyze the executorial power of PTUN decisions following the enactment of the regulation, with a focus on the effectiveness of decision enforcement, the obstacles encountered, and the implications for governance based on the principles of the rule of law. Employing a normative juridical approach supported by analyses of literature, legislation, and selected court decisions, this research demonstrates that Law 51/2009 has brought significant progress, especially through provisions requiring administrative officials to comply with court rulings, the introduction of administrative sanctions, and the application of dwangsom as a coercive measure. However, its effectiveness remains suboptimal due to several persistent challenges, including weak oversight of officials who fail to implement decisions, the limited application of sanctions in practice, and a bureaucratic culture that tends to be unresponsive to judicial authority. Additionally, disharmony among sectoral regulations and insufficient inter-agency coordination further hinder the executorial function of PTUN.
Analisis Yuridis Perbandingan Pemajakan Capital Gain Aset Kripto Indonesia dan Singapura: Upaya Mitigasi Fenomena Capital Flight Farras Eknu Albin; Risqi Budi Santoso; Christian Bagas Dewantara; Rois Faisal Amin; Nabil Ivander Pratama; Moh. Imam Gusthomi
Jurnal Dialektika Hukum Vol 8 No 1 (2026): Jurnal Dialektika Hukum
Publisher : Law Department Jenderal Achmad Yani University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36859/jdh.v8i1.5536

Abstract

Perkembangan aset kripto sebagai instrumen investasi digital menimbulkan tantangan baru dalam sistem perpajakan nasional, khususnya terkait pengenaan pajak atas capital gain dan potensi terjadinya capital flight. Indonesia melalui PMK Nomor 68/PMK.03/2022 telah mengatur pemajakan transaksi aset kripto, sedangkan Singapura menerapkan kebijakan yang relatif lebih fleksibel terhadap keuntungan investasi aset digital. Penelitian ini bertujuan untuk menganalisis perbandingan pengaturan pemajakan capital gain aset kripto di Indonesia dan Singapura serta implikasinya terhadap potensi perpindahan modal. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Hasil penelitian menunjukkan bahwa perbedaan rezim perpajakan antara Indonesia dan Singapura berpotensi memengaruhi keputusan investor dalam menentukan lokasi transaksi aset digital. Oleh karena itu, diperlukan formulasi kebijakan perpajakan yang adaptif dan kompetitif agar mampu menjaga kepastian hukum sekaligus mencegah capital flight di era ekonomi digital.
Co-Authors Alyah Rezky Salsabila Anastasya Adityawati Nugroho Christian Bagas Dewantara Eiffeliqa Torriq Fatima Putrinindra Farras Eknu Albin Muhammad Mujab Nabil Nabil Ivander Pratama Risqi Budi Santoso Rois Faisal Amin Zahran Qolbi Salim