Article Per Year (5 Year)
p-Index From 2021 - 2026
4.153
P-Index
This Author published in this journals
All Journal Unes Law Review BINAMULIA HUKUM Pagaruyuang Law Journal Wacana Paramarta: Jurnal Ilmu Hukum Jurnal Sosial Humaniora Sigli JURNAL USM LAW REVIEW Jurnal Ilmiah Publika Jurnal Kewarganegaraan Jurnal Ilmiah Wahana Pendidikan International Journal of Social Service and Research Journal Indonesia Law and Policy Review (JILPR) Justice Voice Begawan Abioso Innovative: Journal Of Social Science Research Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) VISA: Journal of Vision and Ideas Binamulia Hukum
Saefullah Saefullah
Universitas Krisnadwipayana
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Pelaksanaan Ketentuan Hukum Pemungutan Pajak Restoran pada Kota Tangerang Selatan Berdasarkan Perda Nomor 7 Tahun 2010 tentang Pajak Daerah Adhitiya, Arie; Saefullah, Saefullah; Artono, Harry Budi
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4400

Abstract

The potential for restaurant tax revenue in South Tangerang City is very large, but there are several issues that cause tax revenue to be suboptimal. One of the main problems is the manipulation of tax deposits by restaurant taxpayers, which harms the local government because the tax received is lower than it should be. Research using normative legal methods shows that many restaurants still use manual recording systems that are easily manipulated. The Extensification Team must be extra careful in determining the basic tax assessment value because many taxpayers try to deceive tax inspectors by manipulating revenue records. As a result, the reported monthly income is low, so the tax paid is also low, even though the restaurant's profits are high. Law enforcement against restaurant tax violations can be carried out in two ways: administrative sanctions, such as fines and reprimands, and criminal sanctions, which can include imprisonment for significant tax manipulation offenders. With strict law enforcement, it is hoped that restaurant tax revenue in South Tangerang City can be more optimal.
Pengangkatan Perangkat Desa yang Tidak Sah dan Implikasinya terhadap Keabsahan Hak Keuangan APBDes: Analisis Hukum Administrasi Negara dan Hukum Pidana Saefullah, Saefullah
Binamulia Hukum Vol. 14 No. 2 (2025): Binamulia Hukum
Publisher : Fakultas Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/jbh.v14i2.1243

Abstract

Pengangkatan perangkat desa merupakan elemen krusial dalam penyelenggaraan pemerintahan desa yang berlandaskan asas legalitas, transparansi, dan akuntabilitas. Meskipun telah diatur secara jelas dalam Undang-Undang Nomor 6 Tahun 2014 tentang Desa dan Peraturan Menteri Dalam Negeri Nomor 67 Tahun 2017, dalam praktik masih banyak ditemukan pengangkatan perangkat desa yang tidak memenuhi prosedur hukum. Penelitian ini bertujuan untuk menganalisis implikasi hukum pengangkatan perangkat desa yang tidak sah terhadap keabsahan penerimaan hak keuangan yang bersumber dari Anggaran Pendapatan dan Belanja Desa (APBDes), serta bentuk pertanggungjawaban hukum yang dapat timbul. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual, serta didukung oleh kajian terhadap penelitian terdahulu. Hasil penelitian menunjukkan bahwa pengangkatan perangkat desa yang cacat prosedur mengakibatkan Surat Keputusan pengangkatan menjadi tidak sah dan secara langsung menggugurkan dasar hukum pemberian gaji, tunjangan, dan fasilitas dari APBDes. Kebaruan penelitian ini terletak pada penegasan bahwa hak keuangan perangkat desa merupakan hak derivatif yang sepenuhnya bergantung pada keabsahan keputusan administrasi pengangkatannya. Selain berimplikasi administratif, pengangkatan ilegal juga berpotensi menimbulkan pertanggungjawaban pidana apabila disertai penyalahgunaan wewenang, penggunaan dokumen palsu, atau menimbulkan kerugian keuangan desa. Oleh karena itu, diperlukan pengawasan yang lebih ketat dan penegakan hukum yang konsisten guna mewujudkan tata kelola pemerintahan desa yang berintegritas.
Limitations of Classical Legal System Theory in Explaining the Complexity of Modern Regulation: Toward an Adaptive and Reflexive Legal Model Haristov Aszadha; Saefullah
Jurnal Kewarganegaraan Vol 10 No 1 (2026): Juni 2026
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v10i1.10047

Abstract

The complexity of modern regulation demonstrates that law can no longer be understood merely as a set of norms operating linearly through formal institutions. Technological development, institutional fragmentation, overlapping norms, sectoral interdependence, and rapid social change have transformed regulation into a complex, dynamic, and often unpredictable system. This article aims to analyze the limitations of classical legal system theory, particularly Lawrence M. Friedman’s framework of legal structure, legal substance, and legal culture, in explaining the complexity of modern regulation. This study employs normative legal research using conceptual, statutory, and theoretical approaches. The article argues that classical legal system theory remains important as an analytical foundation, but it is insufficient to explain the non-linear, adaptive, and cross-sectoral dynamics of contemporary regulation. Therefore, this article proposes an original conceptual framework called the Adaptive and Reflexive Law Model, which integrates legal system theory, social systems theory, complexity theory, legal complexity, reflexive law, and adaptive regulation. This model emphasizes normative coherence, institutional coordination, social responsiveness, feedback-based evaluation, regulatory complexity management, public participation, adaptive regulatory capacity, as well as legitimacy and legal certainty.
Keadilan Substantif dalam Pembatasan Self Referral Pelayanan Medis JKN di Daerah Terpencil: Kajian Teori Hukum terhadap Sistem Rujukan Berjenjang BPJS Kesehatan Nugroho Eko Prasetyo; Saefullah Saefullah
Begawan Abioso Vol. 17 No. 1 (2026): Begawan Abioso
Publisher : Magister Ilmu Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/abioso.v17i1.1426

Abstract

Sistem rujukan berjenjang dalam Jaminan Kesehatan Nasional oleh BPJS Kesehatan pada dasarnya dibentuk untuk menjamin efisiensi pembiayaan, kendali mutu, kesinambungan pelayanan, dan tertib administrasi pelayanan kesehatan. Namun, penerapan pembatasan self referral secara seragam dapat menimbulkan persoalan keadilan substantif, terutama bagi peserta JKN yang berada di daerah terpencil. Peserta di wilayah tersebut sering menghadapi keterbatasan fasilitas kesehatan tingkat pertama, kekurangan tenaga medis, keterbatasan obat dan alat kesehatan, hambatan transportasi, serta jarak geografis yang berat. Penelitian ini bertujuan menganalisis pembatasan self referral dalam sistem rujukan berjenjang JKN berdasarkan teori keadilan substantif serta merumuskan rekonstruksi hukum yang lebih adil bagi peserta JKN di daerah terpencil. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan analitis-preskriptif. Hasil penelitian menunjukkan bahwa pembatasan self referral memang memiliki dasar rasional dari sisi kepastian hukum dan efisiensi, tetapi dapat kehilangan legitimasi keadilannya apabila diterapkan secara kaku terhadap kelompok yang mengalami hambatan akses. Kebaruan artikel ini terletak pada tawaran konsep self referral terbatas dan terverifikasi sebagai pengecualian hukum berbasis keadilan substantif.
Regulatory Fragmentation of Compensation and Recovery for Communities Affected by Mining Blasting: A Critical Normative Study of Cases in Leuwikaret, Lulut, and Hambalang Saefullah Saefullah; Ajrina Rahmah Hira
Binamulia Hukum Vol. 15 No. 1 (2026): Binamulia Hukum
Publisher : Fakultas Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/jbh.v15i1.1478

Abstract

Mining blasting is a technically permissible activity in mining operations; however, it may generate ground vibrations, dust, noise, cracks in buildings, and disturbances to the comfort of surrounding communities. This article examines the regulatory fragmentation of compensation and recovery for communities affected by mining blasting, using limited empirical illustrations from Leuwikaret Village, Lulut Village, and Hambalang Village in Bogor Regency. This study employs a critical normative legal method, incorporating statutory, conceptual, and limited empirical-illustrative approaches. The findings indicate that environmental law regulates community rights, access to information, complaint mechanisms, compensation, recovery, supervision, and administrative sanctions. Mineral and coal mining law regulates good mining practices, reclamation, post-mining activities, guidance, supervision, data management, and community empowerment. Company law governs corporate social and environmental responsibility. However, these three legal regimes have not yet established specific operational mechanisms for verifying losses caused by blasting, disclosing technical blasting data, assessing damage to buildings, distinguishing corporate social responsibility from compensation, and defining the role of local governments in facilitating complaints. This article recommends the adoption of specific guidelines on compensation and recovery for losses arising from mining blasting.
Reexamination of the Curator’s Authority in Convening a General Meeting of Shareholders (GMS) for the Liquidation Bankrupt Estate Assets Jo Wendy Suyoto; Waty Suwarty Haryono; Yuherman Yuherman; Saefullah Saefullah
International Journal of Social Service and Research Vol. 6 No. 7 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i7.1454

Abstract

This study examines the authority of the curator in convening or facilitating a General Meeting of Shareholders (GMS) in a Limited Liability Company (LLC) declared bankrupt, with a particular focus on the curator’s role in the settlement of the bankrupt estate. This research employed a normative juridical approach using statutory, case, and conceptual approaches, with secondary legal materials obtained through library research. Three core issues were analyzed: first, the normative conflict between bankruptcy law (Law No. 37 of 2004) and company law (Law No. 40 of 2007) concerning the position of the GMS in bankrupt LLCs; second, the appropriate legal construction for addressing the normative gap regarding the curator’s authority to convene a GMS based on authority theory and the principle of legal certainty; and third, a future model for the curator’s authority in implementing a GMS for the settlement of bankrupt estate assets. The findings reveal the existence of a normative conflict and legal vacuum regarding the relationship between the curator’s authority and the GMS in bankrupt LLCs, resulting in legal uncertainty in practice. This study proposes a legal reconstruction model that positions the curator as the party authorized to convene a GMS under specific circumstances related to the settlement of bankrupt estate assets, subject to approval from the supervisory judge and compliance with the GMS mechanisms established under company law. It concludes that reconstructing the curator’s authority through harmonization between Law No. 37 of 2004 and Law No. 40 of 2007 is necessary to achieve legal certainty, strengthen creditor protection, and ensure the effective settlement of bankrupt estate assets.
Co-Authors Adham, Adham Adhitiya, Arie Ajrina Rahmah Hira Ali Johardi Anwar Budiman Apriliawan, Hendri Artono, Harry Budi Erixon, Isak Ginting, Jan Efraim Hartonta Haristov Aszadha hartanto hartanto Hirohito, Alfonico Iskandar, Andri Jan Parlindungan Jo Wendy Suyoto Karna Karna Lumassia Mardani Mardani Mimin Mintarsih Nanik Indah Setyani Nugroho Eko Prasetyo Permatasari, Mayang Rekha Mursidi Roosmelan, Ergi Hananingtyas Santoso, Pujo Siswantari Pratiwi Sugeng Teguh Santoso Wahyono, Aura Akillah Putri Waty Suwarty Haryono Yuherman Yuherman