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All Journal Unes Law Review Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences LEGAL BRIEF Indonesian Community Service and Empowerment Journal (IComSE) UNES Journal of Swara Justisia Berajah Journal Journal of Business, Social and Technology JURNAL HUKUM STAATRECHTS Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Demson Tiopan
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences

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Implementation of The Trias Politica Concept and The Prospects For Establishing New High State Institutions in Indonesia Tiopan, Demson; Setiawan, Agus; Rabbani, Kevin Alim
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1111

Abstract

State institutions play a significantly central role in the implementation of governance. The doctrine of trias politica has been implemented in the structure of the Indonesian state, establishing a division of powers among three branches: the executive, legislative, and judicial. Nevertheless, over time, Indonesia has expanded the trias politica doctrine by incorporating a novel branch of power, namely the examinative institution operated by the The Audit Board of the Republic of Indonesia. The high state institutions established in accordance with the constitution enjoy robust and enduring positions and authorities. On the other hand, state institutions formed through legislation tend to possess comparatively weaker and non-permanent positions and authorities, as they are susceptible to amendments or even dissolution by the House of People’s Representatives (Dewan Perwakilan Rakyat, DPR), which holds legislative functions. The Ombudsman and Corruption Eradication Commission (Komisi Pemberantasan Korupsi or KPK), as auxiliary state institutions playing pivotal roles in the governance system, face vulnerability due to their establishment being founded on statutory laws. Consequently, there arises an urgent necessity and opportunity for the establishment of a new high state institution by elevating the Ombudsman and KPK to the status of high state institutions. However, there are inherent challenges that must be navigated, specifically the requirement for an amendment to the 1945 Indonesian Constitution, contingent upon the political will of the members of the People's Consultative Assembly (Majelis Permusyawaratan Rakyat or MPR).
Harmonisasi Antara Lembaga Yudikatif Mahkamah Konstitusi dan Mahkamah Agung dalam Dinamika Hukum Tata Negara: Analisis Terkait Keseimbangan Kekuasaan Di Indonesia Abdul Aziz Nurambiya, Muhammad; Tiopan, Demson
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1269

Abstract

The purpose of this research is to analyse how the balance of power in Indonesia is reflected through the harmonisation of judicial institutions, namely between the Constitutional Court (MK) and the Supreme Court (MA). This research is written through a normative juridical approach by relying on existing secondary data. The result of this research is that harmonisation between the Constitutional Court (MK) and the Supreme Court (MA) plays an important role in maintaining the balance of power in Indonesia, especially in the context of constitutional law. There is disharmony between the two institutions in several decisions, such as in the case of the nomination of DPD RI candidates in the 2019 simultaneous elections, which shows the need for better coordination between the two institutions to ensure clarity and harmony in constitutional law regulations. Proper coordination between the Constitutional Court and the Supreme Court, such as in the case of interfaith marriage, can provide clarity and harmony in regulations. In addition, efforts to maintain harmonisation between the Constitutional Court and the Supreme Court also include amending the 1945 Constitution and ensuring that decisions or actions of other government institutions remain within the corridors of the law. This shows the need for the aforementioned concrete efforts to strengthen cooperation between the two institutions in order to achieve harmonisation in Indonesia's legal system.
Analisis Yuridis Penegakan Hukum dan Pencegahan Tindakan Pengerusakan dalam Lingkup Pariwisata Berdasarkan dari Asas Good Governance Josep Kusumo, Lexandru; Tiopan, Demson
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1414

Abstract

Destructive actions can be categorized as vandalism. This destructive action is common in tourism areas. Tourism is an important sector of national economic development. The tourism sector faces challenges in the form of acts of vandalism on public facilities that result in losses for the tourism sector and indicate the existence of social diseases in Indonesia. This problem is important to be addressed through law enforcement and prevention efforts in accordance with the principles of good governance because the lack of government supervision in terms of order has caused problems in the form of a social disease called vandalism which is rampant in tourism sites. Therefore, it is necessary to conduct research to examine legal prevention and efforts to prevent this act of vandalism in terms of the principles of good governance. The method used for this research is the normative juridical method in which the research focuses on positive legal norms written in and the Criminal Code (KUHP) relating to sanctions. The purpose of this research is to find out whether law enforcement and prevention of acts of destruction in the tourism environment are in accordance with the principles of good governance. The form of sanctions against the perpetrator is regulated in the Criminal Code. One of the efforts that can be made to reduce this act of destruction in accordance with the principles of good governance is to facilitate these street artists to help the government beautify tourism in Indonesia.
Kepastian dan Perlindungan Hukum dalam Penggunaan Coretax Untuk Meningkatkan Kepatuhan Wajib Pajak Kanel, Ivan; Tiopan, Demson
JURNAL HUKUM STAATRECHTS Vol 8, No 2 (2025): JURNAL STAATRECHTS
Publisher : Fakultas Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/sr.v8i2.9024

Abstract

Digitalisasi administrasi perpajakan melalui sistem Coretax merupakan langkah strategis dalam modernisasi perpajakan Indonesia. Namun, implementasinya masih menghadapi tantangan kepastian hukum dan perlindungan data pribadi akibat belum sinkronnya pengaturan dalam UU KUP, UU PDP, dan UU ITE. Penelitian ini terdapat dua rumusan masalah utama: (1) bagaimana kepastian hukum dalam penggunaan Coretax untuk meningkatkan kepatuhan wajib pajak? dan (2) bagaimana perlindungan hukum dalam penggunaan Coretax untuk meningkatkan kepatuhan wajib pajak. Rumusan ini muncul karena ketidakpastian hukum dan kerentanan terhadap keamanan data digital berpotensi menurunkan kepercayaan publik serta kepatuhan sukarela. Penelitian ini bertujuan menganalisis kepastian hukum serta perlindungan hukum yang diberikan dalam penggunaan Coretax, sekaligus menilai dampaknya terhadap perilaku kepatuhan wajib pajak. Metode yang digunakan adalah deskriptif-analitis dengan pendekatan peraturan perundang-undangan dan konseptual, dilengkapi data sekunder melalui wawancara semi-terstruktur dengan konsultan pajak. Hasil penelitian menunjukkan bahwa ketidakpastian hukum, seperti ketiadaan pengaturan rinci mengenai proses digital dan mekanisme pertukaran data, memengaruhi rasa aman dan perilaku wajib pajak. Di sisi lain, perlindungan hukum terutama jaminan keamanan data pribadi menjadi faktor kunci pembentuk kepatuhan sukarela. Penelitian ini menyimpulkan bahwa keberhasilan Coretax sangat bergantung pada harmonisasi regulasi, kejelasan prosedur, serta penguatan perlindungan data untuk menciptakan administrasi perpajakan digital yang adil, pasti, dan mendorong peningkatan kepatuhan wajib pajak.
Non-Fungible Token as a Condition for Intellectual Property Registration and Digital Asset Marketing Strategy Using Digital Tokens Kurniawan, Shelly; Tiopan, Demson
Journal of Business, Social and Technology Vol. 4 No. 2 (2023): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.170

Abstract

Creativity is unlimited. Creativity is not only visible in real terms that can be touched by human hands, but now it is widespread in cyberspace. This creativity can be in the form of music, inventions, logos, and others that can be protected by intellectual property. The protection of intellectual property can be combined with a Non-Fungible Token. The purpose of this research is to examine the use of Non-Fungible Tokens as an intellectual property registration and the use of Non-Fungible Token as a marketing strategy for digital assets. The research method is normative juridical which will multiply from some secondary literature, books, journals, and other sources related to intellectual property, Non-Fungible Tokens, and marketing strategies. The use of Non-Fungible Tokens as a condition for intellectual property registration can have a positive impact, especially in terms of determining novelty requirements. Businesses can use Non-Fungible Tokens as a marketing strategy to market their works or digital assets.
ANALISIS YURIDIS FILOSOFIS TERHADAP PENETAPAN KEBIJAKAN TAX AMNESTY DI INDONESIA TERKAIT KONTEKS KEADILAN HUKUM Lukiawan, Lukiawan; Demson Tiopan; Agus Setiawan; Yenny Yuniawaty
Berajah Journal Vol. 5 No. 5 (2025): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v5i5.234

Abstract

The low tax ratio and the massive underground economy prompted the Government of Indonesia to implement the Tax Amnesty policy (Law Number 11 of 2016) as a pragmatic solution to accelerate state revenue. However, this study finds that the policy triggers a serious antinomy of norms within the Indonesian legal system. There is a diametrical conflict between the Tax Amnesty Law and the anti-money laundering regime (AML Law) as well as corruption eradication efforts (Anti-Corruption Law). The absolute confidentiality clause in Article 20 of the Tax Amnesty Law potentially hinders the principles of follow the money and asset tracing, thereby creating a risk of legalized money laundering for assets derived from crimes. Philosophically, this policy also violates Distributive Justice (Justitia Distributiva) and the principle of Equality Before the Law, as the state grants privileges in the form of penalty waivers to lawbreakers, while compliant taxpayers continue to bear the normal tax burden without equivalent incentives. This research employs a normative juridical method with statutory and conceptual approaches. The results conclude that although Tax Amnesty succeeded in increasing short-term liquidity, it fundamentally undermines legal certainty and the authority of the criminal justice system. Therefore, a Volume III Tax Amnesty is not recommended as it would exacerbate the erosion of voluntary compliance and validate moral hazard behavior.
Co-Authors Abdul Aziz Nurambiya, Muhammad AGUS SETIAWAN Agus Setiawan Daniel Hendrawan Dian Narwastuty Hassanain Haykal Jason Herodion Thomas Josep Kusumo, Lexandru Kanel, Ivan Kevin Yudha Pratama Kurniawan, Shelly Lukiawan, Lukiawan Pan Lindawaty Suherman Sewu Rabbani, Kevin Alim Rahel S.H. Octora Sakinah, Eksya Ledia Shelly Kurniawan Thomas, Jason Herodion Yenny Yuniawaty Yundira, Irma