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Pemberian Upah di Perusahaan X Ditinjau dari Ketentuan Upah Minimum dalam Undang-Undang Nomor 6 Tahun 2023 tentang Cipta Kerja Muhammad Rifqi Hakim; Rini Irianti Sundary
Bandung Conference Series: Law Studies Vol. 4 No. 2 (2024): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v4i2.12665

Abstract. According to Law Number 6 of 2023 concerning Job Creation, Article 88A paragraph 4 states: "Wage regulations established based on agreement between the Employer and the Worker/Labor or Trade Union must not be lower than the wage regulations stipulated in statutory regulations." The method used in this study is descriptive qualitative, with a juridical approach where law is examined from the perspective of internal elements and the legal norms that are the subject of the study. In this research, library materials and other relevant materials are used. The data collection technique employed is library research sourced from secondary data, consisting of primary, secondary, and tertiary legal materials. The analysis method used is qualitative analysis. The results of the study indicate that the government has regulated wage standards for each region by determining the provincial minimum wage (UMP) and detailed regulations in the relevant law and regional regulations. Abstrak. Menurut Undang-Undang Nomor 6 Tahun 2023 Tentang Cipta Kerja pasal 88A ayat 4 yang berisi “Pengaturan pengupahan yang ditetapkan atas kesepakatan antara Pengusaha dan Pekerja/Buruh atau Serikat Pekerja/Serikat Buruh tidak boleh lebih rendah dari ketentuan pengupahan yang ditetapkan dalam peraturan perundang-undangan.” Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan metode pendekatan yuridis dimana hukum dikaji dari sudut pandang internal dan norma-norma hukum yang menjadi subjek kajiannya, dalma penelitian ini yang digunakan adalah bahan pustaka sekaligus bahan lain yang berkaitan dengan penelitian. Teknik pengambilan data yang digunakan adalah menggunakan penelitian kepustakaan yang bersumber dari data sekunder yang terdiri dari bahan hukum primer, sekunder, dan tersier. Metode analisis yang dipakai adalah metode analisis kualitatif, Hasil dari penelitian ini menunjukkan bahwa pemerintah telah mengatur mengenai pengupahan bagi setiap daerah dengan menentukan upah minimum provinsi (UMP) dan pengaturan secara detail dalam undang-undang sekaligus peraturan daerah yang bersangkutan.

Pemotongan Upah Pekerja Secara Sepihak oleh Pengusaha Karena Penurunan Laba di PT X Kota Bandung Dihubungkan dengan Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan Jo. Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan Bilal Firdaus; Rini Irianti Sundary
Bandung Conference Series: Law Studies Vol. 4 No. 2 (2024): Bandung Conference Series: Law Studies
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsls.v4i2.14102

Abstract. Regulation of Government Number 36 of 2021 concerning Wages on Article 63 paragraph (1) regulates wage deductions that can be made by employers only for 6 (six) reasons. However, in reality, PT X Bandung City unilaterally cuts wages by 20% (twenty percent) of the basic wages of its workers without an agreement outside the 6 (six) reasons, namely on the grounds that the company has experienced a decline in profits. This study aims to determine the implementation of unilateral wage cuts made by employers due to decreased profits at PT X Bandung City in relation to Law Number 13 of 2003 concerning Labor (Labor Law) jo. Regulation of Government Number 36 of 2021 concerning Wages and to find out the legal protection of workers whose wages are unilaterally cut by employers due to decreased profits at PT X Bandung City. This research uses a normative juridical approach method with descriptive analysis research specifications and the type of data used is secondary data. Data collection techniques used are field studies and literature studies and data analysis techniques used are qualitative analysis. The results of this study can be concluded that the unilateral wage cuts made by employers due to decreased profits at PT X Bandung City are not in accordance with the Labor Law and PP No. 36 of 2021 concerning Wages. Then, the legal protection of workers whose wages are unilaterally cut by employers due to decreased profits at PT X Bandung City based on economic legal protection is not fulfilled by PT X Bandung City. Abstrak. Peraturan Pemerintah Nomor 36 Tahun 2021 tentang pada Pasal 63 ayat (1) mengatur mengenai pemotongan upah yang dapat dilakukan oleh pengusaha hanya untuk 6 (enam) hal saja. Akan tetapi, pada kenyataannya, PT X Kota Bandung melakukan pemotongan upah secara sepihak sebesar 20% (dua puluh persen) dari upah pokok para pekerjanya tanpa kesepakatan di luar 6 (enam) alasan itu yakni dengan alasan perusahaan telah mengalami penurunan laba. Penelitian ini bertujuan untuk mengetahui pelaksanaan pemotongan upah pekerja secara sepihak yang dilakukan oleh pengusaha karena penurunan laba di PT X Kota Bandung dihubungkan dengan UU No. 13 Tahun 2003 tentang Ketenagakerjaan (UU Ketenagakerjaan) jo. PP No. 36 Tahun 2021 tentang Pengupahan dan untuk mengetahui perlindungan hukum terhadap pekerja yang upahnya dipotong secara sepihak oleh pengusaha karena penurunan laba di PT X Kota Bandung. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analisis dan jenis data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan yaitu studi lapangan dan studi kepustakaan serta teknik analisis data dipakai yaitu analisis kualitatif. Hasil dari penelitian ini dapat disimpulkan bahwa pemotongan upah pekerja secara sepihak yang dilakukan oleh pengusaha karena penurunan laba di PT X Kota Bandung tidak sesuai dengan UU Ketenagakerjaan dan PP No. 36 Tahun 2021 tentang Pengupahan. Lalu, perlindungan hukum terhadap pekerja yang upahnya dipotong secara sepihak oleh pengusaha karena penurunan laba di PT X Kota Bandung berdasarkan perlindungan hukum ekonomis tidak dipenuhi oleh PT X Kota Bandung.

PAJAK PERTAMBAHAN NILAI TERHADAP NOTARIS YANG TERMASUK PENGUSAHA KENA PAJAK Wulan Damayanti; Raden Emilda Ratu Paramitha; Naufal Hanifa; Rini Irianti Sundary
YUSTISI Vol 11 No 3 (2024)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v11i3.17869

Pajak merupakan sumber utama pendapatan negara yang mendukung pembangunan demi kesejahteraan rakyat. Sejak reformasi perpajakan Indonesia pada tahun 1983, sistem pemungutan pajak beralih ke self-assessment, dimana Wajib Pajak (WP) bertanggung jawab menghitung, melaporkan, dan membayar pajak. Namun, kepatuhan WP masih rendah, sehingga pengawasan dan pemeriksaan pajak menjadi krusial. Penelitian ini bertujuan untuk mengkaji kewajiban Notaris terkait Pajak Pertambahan Nilai (PPN) atas jasa yang diberikan dan pengklasifikasiannya sebagai Pengusaha Kena Pajak (PKP). Metode penelitian deskriptif analitis digunakan untuk mengumpulkan dan menganalisis data. Hasil penelitian menunjukkan bahwa jasa notaris termasuk dalam jasa hukum yang dikenai PPN. Notaris wajib mengenakan PPN kepada klien dan harus dikukuhkan sebagai PKP jika penghasilannya melebihi batas yang ditetapkan. Meskipun begitu, penghasilan notaris yang di bawah Rp. 4.800.000.000 per tahun tidak diwajibkan memungut PPN. Kesimpulannya, notaris memiliki kewajiban perpajakan yang jelas terkait PPN, namun perlu pengukuhan sebagai PKP untuk menerapkan pajak ini secara sah. Kata Kunci: Notaris, Pengusaha Kena Pajak (PKP), kepatuhan Wajib Pajak.

State Responsibility in Protecting Indonesian Migrant Workers as Fulfillment of Human Rights Sundary, Rini Irianti; Muslikhah, Umi
Jurnal Ius Constituendum Vol. 9 No. 3 (2024): OCTOBER
Publisher : Magister Hukum Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jic.v9i3.9183

This research aims to examine the state's responsibility in protecting Indonesian migrant workers in an effort to fulfill human rights. Indonesian migrant workers have an important role in the nation's economic development. As a contributor to the country's foreign exchange, legal protection for Indonesian migrant workers abroad is very important. The placement of migrant workers abroad has increased. The increasing interest of Indonesian migrant workers abroad is in line with the growing complexity of problems faced by Indonesian migrant workers in the form of human rights violations, verbal, physical, and sexual harassment, and other violence. The urgency of this research is to determine the role and responsibility of the state in protecting Indonesian migrant workers, especially those abroad, based on existing laws and regulations, such as the existence of Law Number 18 of 2017. This research is normative legal research. Updates and research results carried out by the government regarding the protection of Indonesian migrant workers have been regulated in Law Number 18 of 2017. Forms of protection are carried out starting before placement, during placement, and after placement. From the research conducted, it was concluded that the state's responsibility and protection for Indonesian migrant workers still need to be improved.

Protection and Legal Aid for Women Migrant Workers with Problems in Kuala Lumpur Malaysia Sundary, Rini Irianti; Sambas, Nandang; Setiadi, Edi
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 1 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i1.2971

Indonesia is one of the largest migrant worker-sending countries in Southeast Asia, with Malaysia being a major destination. Most of these migrant workers are women working in the informal sector, such as domestic helpers, who are often vulnerable to exploitation and human rights violations. The research on the protection of Indonesian female migrant workers in Malaysia aims to identify the problems faced, analyze the effectiveness of existing policies and programs, and provide recommendations to improve their protection and welfare. This research is important to contribute to improving the system of placement and protection of migrant workers, and to ensure that their rights are respected and protected. The research method used is the normative juristic method, which prioritizes secondary data, but is also complemented by primary data in the form of interviews and discussions with migrant workers who are experiencing legal problems in Kuala Lumpur Malaysia. In conclusion, female migrant workers, especially those working in the informal sector as domestic workers, are highly vulnerable to various forms of human rights violations, including exploitation, physical and psychological violence, sexual harassment, excessive working hours, inadequate wages, and poor working conditions. Illegal status exacerbates vulnerability, as illegal migrant workers do not have the same legal protections as legal migrant workers and are afraid to report abuses they experience

PAJAK PERTAMBAHAN NILAI TERHADAP NOTARIS YANG TERMASUK PENGUSAHA KENA PAJAK Wulan Damayanti; Raden Emilda Ratu Paramitha; Naufal Hanifa; Rini Irianti Sundary
YUSTISI Vol 11 No 3 (2024)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v11i3.17869

Pajak merupakan sumber utama pendapatan negara yang mendukung pembangunan demi kesejahteraan rakyat. Sejak reformasi perpajakan Indonesia pada tahun 1983, sistem pemungutan pajak beralih ke self-assessment, dimana Wajib Pajak (WP) bertanggung jawab menghitung, melaporkan, dan membayar pajak. Namun, kepatuhan WP masih rendah, sehingga pengawasan dan pemeriksaan pajak menjadi krusial. Penelitian ini bertujuan untuk mengkaji kewajiban Notaris terkait Pajak Pertambahan Nilai (PPN) atas jasa yang diberikan dan pengklasifikasiannya sebagai Pengusaha Kena Pajak (PKP). Metode penelitian deskriptif analitis digunakan untuk mengumpulkan dan menganalisis data. Hasil penelitian menunjukkan bahwa jasa notaris termasuk dalam jasa hukum yang dikenai PPN. Notaris wajib mengenakan PPN kepada klien dan harus dikukuhkan sebagai PKP jika penghasilannya melebihi batas yang ditetapkan. Meskipun begitu, penghasilan notaris yang di bawah Rp. 4.800.000.000 per tahun tidak diwajibkan memungut PPN. Kesimpulannya, notaris memiliki kewajiban perpajakan yang jelas terkait PPN, namun perlu pengukuhan sebagai PKP untuk menerapkan pajak ini secara sah. Kata Kunci: Notaris, Pengusaha Kena Pajak (PKP), kepatuhan Wajib Pajak.

Perlindungan Hukum Pekerja Migran Indonesia Sektor Informal Atas Pembebanan Biaya Penempatan Oleh Perusahaan Penempatan Pekerja Migran Indonesia Triana, Ayu; Sundari, Rini Irianti; Nurcahyono, Arinto
Pagaruyuang Law Journal Volume 9 Nomor 1, Juli 2025
Publisher : Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/plj.v0i0.6884

Pemerintah berkomitmen memberikan perlindungan hukum bagi pekerja migran sektor informal salah satunya memperoleh pembebasan biaya penempatan yaitu melalui Pasal 30 ayat (1) UU No. 18 Tahun 2017 dan PerBP2MI No. 9 Tahun 2020. Pembebasan biaya diperuntukan untuk pekerja migran sektor informal dengan alasan rentan terhadap eksploitasi, sehingga perusahaan penempatan pekerja migran Indonesia dilarang melakukan tindakan pembebanan biaya penempatan yang menimbulkan kerugian sepihak dan/atau berakibat pada pemotongan penghasilan selama bekerja ke negara tujuan penempatan. Permasalahan dalam penelitian ini di identifikasikan tentang bagaimana tindakan hukum Badan Perlindungan Pekerja Migran Indonesia terhadap pembebanan biaya penempatan oleh perusahaan penempatan pekerja migran Indonesia terhadap pekerja migran sektor informal dan bagaimana perlindungan hukum terhadap pekerja migran sektor informal atas pembebanan biaya penempatan oleh perusahaan penempatan pekerja migran Indonesia dihubungkan dengan Pasal 27 Ayat (2) UUD 1945. Metode penelitian menggunakan pendekatan yuridis normatif dengan spesifikasi penelitian bersifat deskriptif analisis, jenis data yang digunakan data sekunder berupa bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier dengan teknik pengumpulan data menggunakan studi kepustakaan terhadap data sekunder untuk kemudian dianalisa menggunakan metode kualitatif. Hasil penelitian menunjukkan bahwa tindakan hukum yang dilakukan BP2MI atas pembebanan biaya penempatan kepada P3MI yaitu dengan memberikan sanksi secara administratif berupa penghentian sementara, sebagian atau seluruh kegiatan usaha. Upaya perlindungan hukum yang dapat dilakukan yaitu melalui penguatan regulasi dengan membentuk undang-undang yang secara khusus mengatur tentang perlindungan pekerja migran sektor informal, perlindungan secara kelembagaan dapat dilakukan untuk meningkatkan sistem pengawasan kepada P3MI dan memperkuat hubungan bilateral antar negara untuk menjamin terpenuhinya hak asasi pekerja migran sektor informal memperoleh pembebasan biaya penempatan.

Islamic Fiqh Principles For Worker Protection: Wage Determination and Payment Nurcahyani, Sri; Ravena, Dey; Sundari, Rini Irianti
KARSA Journal of Social and Islamic Culture Vol. 33 No. 1 (2025)
Publisher : Universitas Islam Negeri Madura

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This study investigates Islamic jurisprudence principles concerning workers’ protection regarding wage determination and payment in Indonesia. Employing a juridical-normative approach, the research analyzes labor regulations, Islamic jurisprudential rules, and the concept of labor law. Data were collected through legal document analysis, Islamic literature review, and comparative studies and were analyzed qualitatively using descriptive-analytical methods. The findings indicate that Islamic jurisprudence principles, prioritizing justice, equality, and workers’ welfare, have been incorporated into Indonesian labor law through Law Number 13 of 2003 on Manpower and Government Regulation Number 51 of 2023 on Wages. Islam regards workers as equals to employers and prohibits the imposition of excessive workloads, delays in wage payments, and unjust treatment of workers. Similarly, Indonesian legislation prohibits employers from delaying wages and ensures workers receive fair compensation. The study underscores the significance of integrating Islamic principles with positive law to establish a more humane and equitable wage system that safeguards workers’ rights and promotes their welfare in Indonesia, particularly within the context of Subang Regency as an industrial area. This research contributes to a comprehensive understanding of legal protection for workers within the wage system by synthesizing the principles of Indonesian positive law and Islamic jurisprudence.

Accountability of Peer to Peer Lending Organizers to Lenders from a Responsibility Theory Perspective Indah Sari, Yuliana; Ratna Januarita; Rini Irianti Sundary
KRTHA BHAYANGKARA Vol. 19 No. 2 (2025): KRTHA BHAYANGKARA: AUGUST 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i2.4023

The presence of Peer To Peer Lending in Indonesia emerged in 2015 and became a solution for Borrowers with easy requirements without collateral. Although peer to peer lending provides convenience for borrowers (borrowers) on the other hand peer to peer lending has an impact or risk for lenders (borrowers) namely the non-return of loan funds that have been given (lenders) to borrowers through the Peer To Peer Lending organizer, the non-return of funds as agreed, is considered a default, so that the Organizer can be held for the incident. This research is a normative and descriptive analytical research using primary legal materials such as POJK Number: 77 / POJK.01 / 2016 concerning information technology-based money lending services, POJK Number 18 / POJK.07 / 2018 concerning Consumer Complaints Services in the Financial Services Sector, and POJK Number 31 / POJK.07 / 2020 concerning the Provision of Consumer and Community Services in the Financial Services Sector, and Hans Kelsen's theory of responsibility. The results of this study indicate that the Theory of Responsibility initiated by Hans Kelsen says that a person is legally responsible for a certain act or that he bears legal responsibility, the subject means that he is responsible for a sanction in terms of a separating act. Hans Kelsen stresses that there must be sanctions that can be applied, the implementation of Hans Kelsen's Theory of responsibility is not realized in this case, because civil sanctions in the form of compensation that should be given by the organizer to the lender are not given so that equality of action in law is not realized which should be the law can protect the injured and weak parties.

The Role of the Tax Court as the First and Final Court in Resolving Tax Disputes Rina Rahmawati Sa’adah; Nida Muron Heriandini; Hanifah Purnamasari; Rini Irianti Sundary
Fox Justi : Jurnal Ilmu Hukum Vol. 15 No. 03 (2025): Fox justi : Jurnal Ilmu Hukum, Edition 2025
Publisher : SEAN Institute

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Tax is an obligatory contribution to the state payable by individuals or bodies without direct compensation for state purposes to benefit the people. The tax dispute between PT Prima Globalindo Logistik, Tbk. and the Director General of Taxes on Tax Underpayment Assessment Letter Number 00176/6/207/19/048/21 shows how illegal tax collection can unfairly tax taxpayers. This study examines how people settle tax disputes over Directorate General of Taxes underpayment tax assessment letters through the tax court. As well as other goals to guide Tax Court judges' tax dispute decisions. This study applied normative juridical data collection methods to literature studies and secondary data. This study shows that taxpayers contest the Tax Underpayment Assessment Letter Number 00176/6/207/19/048/19 in two stages: objection efforts at the Tax Determination Office. Taxpayers seek an appeal if they haven't found a remedy. In the appeal, the tax court partially upheld the Director General of Taxes' decision on the taxpayer's challenge to Tax Underpayment Assessment Letter Number 00176/207/19/048/21.

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