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All Journal Jurnal Media Hukum Supremasi Hukum: Jurnal Penelitian Hukum Jurnal Penelitian Pendidikan Indonesia
Ridwan Ridwan
Fakultas Hukum Universitas Sriwijaya
Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MARGIN APRESIASI HARMONISASI HUKUM INDONESIA DALAM PERSPEKTIF EMPAT PILAR ASEAN ECONOMIC COMMUNITY1 Ridwan Ridwan
Supremasi Hukum: Jurnal Penelitian Hukum Vol 24 No 2 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.95 KB) | DOI: 10.33369/jsh.24.2.179-191

Abstract

ABSTRACTThe implementation of the AEC in 2015 will make ASEAN transformedin to pillars as a single market and production base, a highly competitive economic region, the region with equitable e conomic development and a region fully integrated into the global economy. The implentation of the AEC will also transform the Indonesian law that is necessary to change the law as a juridical instrument to implement the AEC. How to appreciate the AEC and legal change show it should be done? Appreciation and legal changes cannot be separated from the other pillars of the ASEAN Community, namely the security community and socio-cultural community. Thus, as the margin of appreciationis none other than the Pancasila and Indonesian state goals, as well as changes in the meaning of the law is the law harmonization. Thus implementation in the context of the AEC should utilize AEC aspirations for national interests, while protecting the interests of the peoples, as well as aligning with the AEC between national interests and global. Keywords: AEC, Transforms, Appreciation, Pancasila, the Stategoals, Harmonization.ABSTRAKImplementasikan AEC tahun 2015 akan mentansformasi ASEAN ke dalam pilar-pilar sebagai pasar tunggal dan basis produksi, kawasan ekonomi yang berdaya saing tinggi, kawasan dengan pembangunan ekonomi yang merata, dan kawasan yang terintegrasi ke dalam ekonomi global. Implementasi AEC juga akan mentranformasi hukum Indonesia sehingga perlu dilakukan perubahan hukum sebagai instrumen yuridis untuk mengimplementasikan AEC tersebut. Bagaimana mengapresiasi AEC dan perubahan hukum yang bagaimana harus dilakukan? Apresiasi dan perubahan hukum tidak terlepas dari pilar komunitas ASEAN yang lain yaitu komunitas keamanan dan komunitas sosial budaya. Dengan demikian, sebagai margin apresiasi tidak lain adalah Pancasila dan tujuan negara Indonesia, serta perubahan hukum adalah dalam arti harmonisasi hukum. Dengan demikian implementasi AEC harus dalam konteks yaitu memanfaatkan aspirasi AEC bagi kepentingan nasional, sekaligus menganyomi kepentingan rakyat, serta menyelaraskan antar kepentingan nasional dengan AEC dan global.Kata Kunci: AEC, Mentransformasi, Apresiasi, Pancasila, Tujuan Negara, Harmonisasi.
DISKRESI (FREIES ERMESSEN) OLEH PEJABAT PEMERINTAH RAMBU HUKUM, ALAT UKUR KEABSAHAN, DAN KECERMATAN DALAM PENGGUNAANNYA Ridwan Ridwan
Jurnal Media Hukum Vol 16, No 3 (2009)
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v16i3.15367

Abstract

There is no law of which articles can embrace all aspects of the community life and various unpredicted events. Discretion is intended to implement the vague written laws (vagenormen) at the concret situation so the government function can be conducted in flexibility and effectivity. Even though the discretion is not based on the clear written law, or there is no written text at all, discretion is still bounded to the principle of validity (rechtmatigheid), in term of the authorithy, procedure, and substance. The legal sign of the discretion is clear and universal, but it is often adjusted to be in line with the needs of the users of the discretion. That kind of discretion is out of the real discretion context; it is a kind of authorithy and law abuse. The problem is not on the law, but it is on the manner of the discretion users.  
Automatic exchange of financial information from the perspective of tax fairness and transparency Isnaini Isnaini; Joni Emirzon; Ridwan Ridwan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243291

Abstract

Tax fairness and transparency concepts have gained increasing prominence in the global tax and financial regulatory landscape in recent years. Automatic Exchange of Financial Information (AEOI) has proven to be an effective tool for implementing these principles. The aim of this study is to contribute to the ongoing international tax discussion and facilitate further research on the multiple dimensions of tax fairness and transparency in the global financial ecosystem. The type of research used is normative legal research. The results show that AEOI can help prevent tax evasion, ensure taxpayer compliance, and strengthen international cooperation in the fight against tax evasion and fraud. Challenges such as data security and compliance costs can be addressed with the development of better technology and regulatory frameworks. AEOI reflects countries' vision for tax fairness and transparency that supports social welfare and economic stability.
Co-Authors Isnaini . Joni Emirzon