Article Per Year (5 Year)
p-Index From 2020 - 2025
1.633
P-Index
This Author published in this journals
All Journal Jurisprudentie IJEBD (International Journal Of Entrepreneurship And Business Development) Halu Oleo Law Review Indonesian Journal of Law and Society Veteran Society : Jurnal Pengabdian Masyarakat Yuridika
Tatiek Sri Djatmiati
Fakultas Hukum Universitas Airlangga
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Diskresi Presiden dalam Pengaturan Keterbukaan Informasi Perpajakan Munir, Ahmad; Djatmiati, Tatiek Sri; Aisyah, Rr. Herini Siti
Halu Oleo Law Review Vol 5, No 1 (2021): Halu Oleo Law Review: Volume 5 Issue 1
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33561/holrev.v5i1.14110

Abstract

Pembaharuan pengaturan perpajakan dilakukan dengan pemberlakuan pengaturan keterbukaan informasi perpajakan dengan bentuk produk hukum Perppu. Penetapan Perppu tersebut merupakan diskresi yang dilakukan oleh Presiden. Menilik dari penetapan Perppu Keterbukaan Informasi Perpajakan, apakah termasuk dalam hal kegentingan memaksa. Untuk itu perlu adanya penelitian untuk menemukan filosofis diskresi Presiden dalam pengaturan keterbukaan informasi perpajakan. Metode penelitian normatif digunakan dalam penulisan penelitian ini. Pendekatan yang digunakan yakni pendekatan perundang-undangan untuk menganalisis pengaturan mengenai diskresi yang dilakukan oleh pemerintah terhadap keterbukaan informasi perpajakan dan pendekatan konseptual untuk menemukan dasar aturan mengenai pungutan pajak maupun pengampunan dalam penggunaan diskresi yang dilakukan oleh pemerintah atas keterbukaan informasi perpajakan. Diskresi yang dilakukan oleh Presiden dalam keterbukaan informasi perpajakan harus dibatasi dengan asas-asas umum pemerintahan yang baik yakni asas larangan penyalahgunaan kewenangan dan asas kepentingan umum, sehingga landasan filosofis pengaturan tersebut dapat diimplikasikan untuk mewujudkan tujuan negara Indonesia.
PENGELOLAAN LINGKUNGAN HIDUP DALAM PENGALIHAN FUNGSI KAWASAN HUTAN UNTUK USAHA PERTAMBANGAN Nur Nashriany Jufri; Tatiek Sri Djatmiati; Lilik Pudjiastuti
Jurisprudentie: Jurusan Ilmu Hukum Fakultas Syariah dan Hukum Vol 7 No 1 (2020)
Publisher : Jurusan Ilmu Hukum Fakultas Syariah dan Hukum uin alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jurisprudentie.v7i1.12924

Abstract

Abstrak Kawasan hutan merupakan salah satu penyokong kelestarian lingkungan hidup. Hutan juga merupakan tempat berkembang biak flora dan fauna yang menjadi unsur sumber daya alam. Dalam perkembangan, kawasan hutan beralih fungsi menjadi tempat usaha pertambangan. Usaha pertambangan di kawasan hutan tidak hanya mendatangkan keuntungan ekonomi bagi daerah dan negara tetapi juga dapat membuka lapangan kerja dan kerja sama dengan para investor. Namun, pengalihfungsian kawasan hutan untuk usaha pertambangan yang tidak terkendali dapat merusak lingkungan hidup yang tentunya akan mengancam keberlanjutannya. Oleh karena itu, insturmen hukum sangat diperlukan dalam melihat isu ini. Bagaimana substansi, struktur, dan budaya hukum berperan dalam mewujudkan pengelolaan lingkungan hidup di kawasan hutan dalam kegiatan pertambangan. Bahwa pencemaran dan kerusakan lingkungan diharapkan dapat diantisipasi dan diminimalisir melalui penegakan hukum yang mencerminkan keadilan antar generasi.Kata Kunci: Hutan; Pertambangan; Lingkungan Hidup.AbstractForest area is one of the supporters of environmental sustainability. Forests are also a breeding ground for flora and fauna which are elements of natural resources. In its development, the forest area has been converted into a mining business. Mining business in the forest area not only brings economic benefits to the local government and the state but also can open employment and cooperation with investors. However, the conversion of forest areas for uncontrolled mining businesses can damage the environment which will certainly threaten its sustainability. Therefore, legal insturment is needed in seeing this issue. How the substance, structure, and legal culture play a role in realizing environmental management in forest areas in mining activities. That pollution and environmental damage are expected to be anticipated and minimized through law enforcement that reflects inter generational justice.Keywords: Forest; Mining; Living Environment.
The Government Responsibilities in Handling the Covid-19 Pandemic and Improving The Declining Economy in Indonesia Tahegga Primananda Alfath; Tatiek Sri Djatmiati; Moh. Bagus; Adimas Ardhiyoko
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.497 KB) | DOI: 10.29138/ijebd.v5i2.1754

Abstract

Purpose: The purpose of this research is to discuss health legal policy and the government responsibiliies in handling pandemic covid 19. Design/methodology/approach: The writing of this article is done in a normative juridical manner. The approach used is a conceptual and statutory approach. In analyzing the problem, it is done by interpreting the laws and regulations and relevant facts. Legal theories are used to analyze existing problems in handling COVID-19 and handling economic recovery. This writing is done by combining legal disciplines concerning administrative law, health law and economic law. Findings: Steps and legal policy have been taken to overcome the Covid-19 pandemic and improve the declining economy. This step requires a very large budget that is charged to the revenue and expenditure budget (APBN/APBD) and other posts that support the financing as regulated in Law No. 2 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Covid -19 Pandemic, and Presidential Regulation No. 99 of 2020 which has been amended by Presidential Decree No. 14 Year 2021. Research limitations/implications: Legally, the use of the budget for handling Covid-19 and maintaining economic stability, as well as policies carried out at the discretion that has been determined, must be accounted for by the authorities. In the study of Administrative Law, the responsible steps of the authorities are always accompanied by supervision and sanctions in the event of a violation. Originality/value: This paper is original Paper type: a Research Paper
Demarcation BUMN: Between Private Laws and Public Laws Indah Cahyani; Tatiek Sri Djatmiati
Yuridika Vol. 35 No. 2 (2020): Volume 35 No 2 May 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.831 KB) | DOI: 10.20473/ydk.v35i2.16853

Abstract

The article titled “BUMN between Private Law and Public Law” aims to find the best solution for crossing the position of BUMN that meets in it two different legal regimes namely private law and public law in Indonesia. Until now it has not been found yet, the most appropriate measure to differentiate BUMN/BUMD is subject to state finance or whether it is subject to the private financial system. Law Number 17 of 2003 concerning state finance has a strong public law nuance representing Hobbes's thinking, while Law Number 19 of 2003 concerning BUMN is stronger in the spirit of private law which represents Grotius' ideas, the problem that arises, namely how to resolve the law dogmatically fairly between the two laws that contain the opposite spirit. The article uses normative legal research methods with a conceptual approach, a statutes approach and a legal case approach. This research resulted in recommendations for the use of legal philosophy as a meta theory for legal theory to be the settlement of the meeting point to find an equilibrium that fulfills a sense of justice.
Reflecting the Special Autonomy of Papua Province in the Perspective of Law and Human Rights Roni Sulistyanto luhukay; Tatiek Sri Djatmiati; Emanuel Sujatmoko
Jurisprudentie: Jurusan Ilmu Hukum Fakultas Syariah dan Hukum Vol 9 No 2 (2022): Volume 9 Nomor 2 Desember 2022
Publisher : Jurusan Ilmu Hukum Fakultas Syariah dan Hukum uin alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jurisprudentie.v9i2.31843

Abstract

The practice of administering the particular autonomy government of the Papua Province seems to be centralized even though the state's policy has given the Special Autonomy status to the Papua Province. It can be proven that the authority regulated in the Special Autonomy Law cannot be adequately implemented because central government intervention is very dominant in carrying out certain authorities. Even though the changes in the legislation from Law No. 21 of 2001 to Law No. 2 of 2021 regarding special autonomy for Papua Province also cannot provide many changes regarding the achievement of special autonomy. The birth of Law No. 2 of 2021 concerning the second amendment to Law No. 21 of 2001 concerning special autonomy for the province of Papua. Provide at least 20 amendments to articles regarding the authority of local government, MRP, DPRK, increase in Papua special autonomy funds, expansion of Papua provinces and districts, and establishment of implementing regional regulations of the Special Autonomy Law. The formation of this regulatory change has not provided a concept for protecting indigenous Papuans, considering the potential for centralization of authority to occur still. In addition, this regulatory change also does not provide an overview of the cultural aspects of the indigenous Papuans themselves, and this can be seen by not involving the MRP, which is a representation of the Papuan people. For example, in article 76, paragraphs 1 and 2 regarding the division of the province and district without involving the MRP as a representative of the indigenous Papuans.
Pemberdayaan Masyarakat melalui Pemilahan Sampah dalam Rangka Optimalisasi Desa Wisata Edukasi Lingkungan di Desa Gunungsari Madiun Indria Wahyuni; Wilda Prihatiningtyas; Tatiek Sri Djatmiati; Emanuel Sujatmoko; Sri Winarsi; Lanny Ramli
VSJ | Veteran Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Veteran Society : Jurnal Pengabdian Masyarakat
Publisher : Fakultas Hukum, UPN Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/vsj.v4i1.103

Abstract

Desa Gunungsari, Kabupaten Madiun, memiliki potensi yang sangat besar untuk dikembangkan menjadi desa wisata hijau (Green tourism-village). Di setiap akhir pekan Pasar Punden di desa Gunungsari ramai pengunjung dari desa-desa lainnya. Sistem perdagangan yang unik dengan menggunakan token dari bambu berwarna-warni menambah ketertarikan desa ini. Melihat geliat perkembangan yang ada saat ini, desa Gunungsari dapat dijadikan desa percontohan wisata edukasi lingkungan. Salah satu isu yang utama adalah pemilahan sampah. Kegiatan sehari-hari di desa Gunungsari, dan utamanya kegiatan akhir pekan di pasar punden menyisakan banyak sampah baik berupa sampah plastik dan nonplastik. Belum dilakukannya upaya untuk memilah sampah serta masih minimnya tempat pembuangan sampah menjadikan pentingnya edukasi bagi masyarakat mengenai pengelolaan sampah. Mendasarkan pada analisa kebutuhan tersebut, maka pendampingan ini digagas untuk memberikan pemahaman dan pendampingan atas potensi desa Gunungsari sebagai Desa Edukasi Lingkungan melalui pemilahan sampah dari tahap awal. Pemahaman ini penting untuk menghapuskan pandangan bahwa sampah hanyalah sampah dan tidak bermanfaat bagi masyarakat secara ekonomi. Dengan melakukan pendampingan atas potensi desa ini sebagai Desa Edukasi Lingkungan, diharapkan akan memberikan efek domino bagai desa-desa lain di sekitarnya, juga bagi masyarakat pengunjung mengenai pentingnya melakukan pemilahan sampah.
Limitation Of Authority For The Government To Access Information For Tax Purposes In The Perspective Of Law And Human Rights Munir, Ahmad; Djatmiati, Tatiek Sri; Aisyah, rr. Herini Siti
Indonesian Journal of Law and Society Vol 5 No 2 (2024): Indigenous Human Rights and the Cultural Resistance
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v5i2.45296

Abstract

Regulation regarding access to financial information for tax purposes gives authority to the government delegated to the Directorate General of Taxes to obtain access to financial information from financial service institutions. This is considered contrary to the right to privacy and confidentiality, resulting in the need to limit government authority to protect taxpayers. This research answers taxpayers' doubts about government authority over access to financial information and gains taxpayers' confidence in the security and confidentiality of financial information. This research uses normative juridical methodology with a statutory and conceptual approach related to tax information disclosure. Legal protection for taxpayers must be implemented based on the rule of law by limiting the government's authority to access financial information for tax purposes. Changing permission to become a dispensation in regulations regarding access to financial information for tax purposes must provide justice for taxpayers so that there is no freedom from government authority. So, it would be unfair to treat compliant taxpayers like non-compliant taxpayers. Obedient taxpayers have carried out their obligations and are entitled to the right to privacy and confidentiality of their financial information. For this reason, it is necessary to limit the authority for the Directorate General of Taxes so as not to take arbitrary actions in accessing taxpayer financial information, as well as ensuring the confidentiality of financial information, so as to create fairness in the implementation of access to financial information for tax purposes.
Challenging Government Overreach Munir, Ahmad; Djatmiati, Tatiek Sri; Aisyah, rr.Herini Siti; Santoso, Bagus Teguh
Indonesian Journal of Law and Society Vol 5 No 2 (2024): Indigenous Human Rights and the Cultural Resistance
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v5i2.53625

Abstract

This research examines the implications of Law No. 9 of 2017 on Access to Financial Information for Tax Purposes (IKKP), which grants the Indonesian government, through the Directorate General of Taxes, extensive access to financial information from financial service institutions regarding any taxpayer. Article 6 of this law further provides immunity to government officials, including those from the Ministry of Finance, the Financial Services Authority, and financial institutions, from criminal or civil prosecution under the pretext of “carrying out duties.” This broad authority and immunity raise concerns about potential violations of taxpayer privacy rights, especially for those who have diligently fulfilled their tax obligations. The research argues that such unrestricted government access contradicts the right to privacy for all taxpayers, necessitating legal limitations to safeguard individual rights. The study emphasizes the importance of equitable treatment in ensuring that justice is maintained, particularly for compliant taxpayers. Utilizing a normative research methodology, which includes legislative, conceptual, and comparative approaches, this study highlights the potential conflict between the IKKP Law and other existing regulations, such as Law No. 7 of 2021 on Harmonization of Tax Regulations (HPP) and Law No. 27 of 2022 on Personal Data Protection (PDP). The research underscores the need for a balance between tax transparency and the protection of personal financial data. In conclusion, this study calls for legal action, such as judicial review, to prevent the IKKP Law from undermining human rights and the supremacy of law. Protecting taxpayer privacy within a democratic legal framework is essential to achieving justice and upholding the principles of a Rechtsstaat.
Co-Authors Adimas Ardhiyoko Ahmad Munir bagus teguh santoso, bagus teguh Emanuel Sujatmoko Emanuel Sujatmoko Indah Cahyani Indria Wahyuni jufri, nur nashriany Lanny Ramli Lilik Pudjiastuti Moh. Bagus Roni Sulistyanto Luhukay, Roni Sulistyanto Rr. Herini Siti Aisyah Sri Winarsi Tahegga Primananda Alfath Wilda Prihatiningtyas