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Perlindungan Hukum Bagi Wajib Pajak Selama Pemeriksaan Bukti Permulaan Pajak Pasca Berlakunya Peraturan Mahkamah Agung Nomor 3 Tahun 2025 Tony Rahardja; Gunawan Widjaja
YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan Vol. 4 No. 2 (2026): Juni
Publisher : Cv. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/yudhistira.v4i2.2554

Abstract

Penelitian ini menganalisis perlindungan hukum bagi wajib pajak pada tahap pemeriksaan bukti permulaan pasca berlakunya Peraturan Mahkamah Agung (Perma) Nomor 3 Tahun 2025 dan Peraturan Menteri Keuangan Nomor 17 Tahun 2025. Kajian dilakukan dengan metode penelitian hukum normatif melalui pendekatan perundang-undangan, konseptual, dan studi kasus. Hasil penelitian menunjukkan bahwa pasca Putusan Mahkamah Konstitusi Nomor 83/PUU-XXI/2023, pemeriksaan bukti permulaan harus dilaksanakan tanpa upaya paksa sebagai bentuk penghormatan terhadap hak privasi dan asas praduga tidak bersalah. Meskipun Perma Nomor 3 Tahun 2025 dan PMK Nomor 17 Tahun 2025 mengedepankan optimalisasi penerimaan negara melalui penyitaan dalam penyidikan dan penerapan prinsip ultimum remedium, pelaksanaannya tetap harus mengacu pada Undang-Undang Nomor 20 Tahun 2025 tentang KUHAP sebagai lex generalis guna mencegah penyalahgunaan kewenangan dan menjamin due process of law. Temuan ini sejalan dengan Pasal 23A UUD 1945 yang mengamanatkan bahwa setiap pungutan yang bersifat memaksa harus diatur dengan undang-undang dan dilaksanakan melalui prosedur hukum yang adil serta menghormati hak-hak konstitusional wajib pajak. Di sisi lain, penelitian ini menemukan adanya indikasi ketidakharmonisan pengaturan antara Putusan Mahkamah Konstitusi Nomor 83/PUU-XXI/2023 dan Peraturan Mahkamah Agung Nomor 3 Tahun 2025, khususnya Pasal 7 ayat (7), yang berpotensi menimbulkan persoalan kepastian hukum serta perbedaan penafsiran dalam implementasinya pada praktik penegakan hukum perpajakan.  
Analisis Yuridis dan Implementasi Kompensasi Perjanjian Kerja Waktu tertentu (PKWT) dalam hubungan Kerja Alih Daya Berdasarkan Undang-undang Cipta Kerja Gunawan Widjaja; Michael Alfonsus
YUDHISTIRA : Jurnal Yurisprudensi, Hukum dan Peradilan Vol. 4 No. 1 (2026): Maret
Publisher : Cv. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/yudhistira.v4i1.2557

Abstract

Reformasi regulasi ketenagakerjaan melalui Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja sebagaimana telah diubah dengan Undang-Undang Nomor 6 Tahun 2023 juncto Peraturan Pemerintah Nomor 35 Tahun 2021 membawa implikasi signifikan terhadap pengaturan Perjanjian Kerja Waktu Tertentu (PKWT), khususnya kewajiban pemberian kompensasi kepada pekerja dalam praktik hubungan kerja alih daya (outsourcing). Penelitian ini menganalisis dampak perubahan regulasi tersebut dengan metode yuridis normatif melalui pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa meskipun kebijakan ini bertujuan memperkuat perlindungan pekerja dalam hubungan kerja yang bersifat temporer, implementasinya menimbulkan dilema struktural bagi perusahaan alih daya yang wajib memenuhi kompensasi PKWT yang bersifat mandatory, sementara secara ekonomi bergantung pada nilai kontrak yang ditetapkan oleh perusahaan pengguna jasa. Kondisi ini menimbulkan konflik antara kepatuhan hukum dan keberlangsungan usaha. Oleh karena itu, diperlukan harmonisasi antara rezim ketenagakerjaan dan rezim pengadaan barang/jasa, serta penguatan pengawasan negara terhadap perusahaan pengguna jasa, guna menjamin perlindungan tenaga kerja yang adil dan proporsional dalam hubungan kerja multipihak
Criminal Law and Freedom of Opinion in the Era of Digital Democracy (Case Study in Indonesia) Dave Advitama; Basuki Rekso Wibowo; Rio Christiawan; Gunawan Widjaja
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.51145

Abstract

Freedom of opinion in Indonesia, constitutionally guaranteed as a human right, faces challenges in the digital era due to the ambiguous enforcement of the ITE Law, which initially targeted cybercrimes but expanded to regulate online speech, risking democratic expression. This study analyzes the ITE Law’s evolution (2008–2024) to assess its impact on freedom of expression in digital democracy, focusing on legal shifts and enforcement practices. Using normative juridical research, the study examines secondary legal materials through qualitative analysis, including legislation, court decisions, and scholarly works. The 2024 revisions reduce penalties and limit complaints to directly affected individuals, aiming to curb repression. However, ambiguities persist in defamation provisions, and enforcement biases threaten free speech. The study underscores the need for clearer legal standards, digital literacy programs, and alternative dispute mechanisms to align the ITE Law with democratic principles. Future research should explore comparative models and the law’s societal impact post-revision.
Keberadaan Undeclared Pre-Existing Conditions Dalam Hubungan Hukum Perasuransian Pasca-Putusan Mahkamah Konstitusi Nomor 83/PUU-XXII/2024 Gunawan Widjaja; Songga Aurora Abadi; Novi Rizky Ramadhani
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 3 No. 1 (2025): Juli - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/4xdk4v57

Abstract

The legal relation in insurance law, both in theory and in practice, has undergone changes following the Constitutional Court Decision Number 83/PUU-XXII/2024, which conditionally declared Article 251 of the Indonesian Commercial Code (KUHD) unconstitutional. The aforementioned decision has had significant implications, not only in practical terms for the insurance business practices in Indonesia but also indirectly by altering the foundational concept of contractual obligations as recognized within the Indonesian legal system. The existence of undeclared pre-existing conditions, which has long served as the basis for the annulment of health insurance contract, can no longer be used by insurance companies as grounds to terminate their coverage relationship with policyholders. This normative legal research will elaborate on the implications of the enforceability of Article 251 of the Commercial Code following the Constitutional Court Decision Number 83/PUU-XXII/2024. In practice, the Constitutional Court Decision Number 83/PUU-XXII/2024 has had a positive impact on the protection of health insurance policyholders' rights. However, it also gives rise to legal inconsistencies when confronted with the concept of contractual law as recognized in the Indonesian legal system.
THE IMPLEMENTATION OF A CARBON TAX WITHIN THE INDONESIAN TAX LEGAL SYSTEM: A LITERATURE REVIEW FOLLOWING THE ENACTMENT OF THE HPP ACT Gunawan Widjaja
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 5 No. 3 (2026): INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21215111

Abstract

This study examines the implementation of carbon tax within the Indonesian tax law system following the Tax Regulation Harmonisation Act. Carbon tax serves as a fiscal instrument that not only functions to increase state revenue but also to control greenhouse gas emissions through the internalisation of external costs arising from carbon-emitting activities. This study employs a literature review using a normative legal approach to examine the legal framework of the carbon tax, the challenges to its implementation, and its prospects in supporting the transition towards low-carbon development. The findings indicate that the HPP Act has provided an important initial legal foundation; however, the implementation of the carbon tax still faces obstacles in the form of unclear technical standards, institutional readiness, inter-sectoral coordination, and potential economic and social impacts. On the other hand, a carbon tax holds great promise as an environmental policy instrument if supported by clear secondary legislation, a robust monitoring system, and fair compensation mechanisms. Thus, a carbon tax has the potential to become an important part of tax reform aligned with Indonesia’s sustainable development goals.
The Impact of Civil Law Outreach on Public Understanding of Land and Inheritance Disputes in the Jakarta Capital Region Gunawan Widjaja
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2660

Abstract

This study aims to analyse the impact of civil law outreach programmes on the public’s understanding of land and inheritance disputes in the DKI Jakarta region. The research method employed a literature review using a qualitative-descriptive approach to analyse various sources of literature relevant to the research context. The results of the study indicate that civil law education has a significant positive impact on improving the understanding of the public in DKI Jakarta regarding land and inheritance disputes, particularly concerning the legality of land certificates, procedures for sale, purchase and transfer of ownership, the distribution of inheritance according to the Civil Code and the Islamic Inheritance Law, as well as the importance of legal documents such as wills and deeds of inheritance. This improved understanding contributes to increased legal awareness among the public regarding the legal processing of land certification and the transfer of rights, as well as orderliness in the recording of inheritance, which ultimately reduces family conflicts. Nevertheless, there are various obstacles, such as a limited number of legal educators, the diversity of the public’s educational backgrounds, legal language that is too technical, a cultural perception that discussing inheritance is taboo, and limitations in the timing and location of the legal education sessions. This study recommends the need for synergy between the government, legal aid institutions, religious leaders, traditional leaders, and the community, adopting a more holistic and sustainable approach through training for village officials, the development of more comprehensive materials, the use of digital media, and regular evaluations to enhance the effectiveness of civil law outreach in reducing land and inheritance disputes in Jakarta.
ANALISIS YURIDIS MALPRAKTIK MEDIS DALAM PERSPEKTIF HUKUM KESEHATAN DAN PERLINDUNGAN PASIEN DI INDONESIA Gunawan Widjaja; Hotmaria Hertawaty Sijabat
ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Vol. 5 No. 4 (2026): ZAHRA (JOURNAL OF HEALTH AND MEDICAL RESEARCH)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21450983

Abstract

Cases of alleged medical malpractice in Indonesia have shown a significant upward trend, with 51 complaints of professional disciplinary breaches between 2023 and 2025 and 24 cases resulting in patient deaths. This study aims to analyse medical malpractice from a legal perspective, focusing on health law and patient protection in Indonesia. The research method employs a normative legal approach with a conceptual legislative framework. The findings indicate that medical malpractice constitutes a complex legal offence involving three dimensions—civil, criminal and administrative law—with negligence, medical procedural errors and breaches of professional standards as key elements. Law No. 17 of 2023 on Health, through Articles 440 and 447, introduces a new, more specific framework for criminal liability applicable to healthcare professionals and hospitals based on the doctrine of vicarious liability. Legal protection for patients who are victims of malpractice is still not functioning optimally, even though patients’ rights are guaranteed in law, due to the heavy burden of proof, limited access to medical records, and administrative sanctions that lack a deterrent effect. This study concludes that there is a need for health law reform to strengthen patients’ access to justice, clarify the responsibilities of healthcare professionals, and reinforce professional oversight mechanisms so that the principle of substantive justice is truly realised.
TANGGUNG JAWAB HUKUM TENAGA KESEHATAN TERHADAP PELANGGARAN INFORMED CONSENT DALAM PELAYANAN MEDIS Gunawan Widjaja; Hotmaria Hertawaty Sijabat
ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Vol. 5 No. 4 (2026): ZAHRA (JOURNAL OF HEALTH AND MEDICAL RESEARCH)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21451006

Abstract

This study aims to analyse the legal liability of healthcare professionals for breaches of informed consent in medical practice through a literature review. Informed consent is a legal and ethical foundation that must be applied prior to any medical procedure, in accordance with Article 293(1) of Law No. 17 of 2023 on Health and Minister of Health Regulation No. 290/Menkes/Per/III/2008. The results of the study indicate that breaches of informed consent can occur in three main forms: failure to provide information, provision of incomplete or misleading information, and obtaining invalid consent. The legal liability of healthcare professionals encompasses four forms: civil liability under Article 1365 of the Civil Code for unlawful acts; criminal liability under Articles 359 and 351 of the Criminal Code; administrative liability in the form of sanctions ranging from a reprimand to the revocation of a practising licence; and professional disciplinary liability under the Indonesian Medical Council (MKDKI). Hospitals, as corporations, are liable under the doctrines of strict liability and vicarious liability in accordance with Article 1367 of the Civil Code and Article 46 of the Hospitals Act. This study recommends strengthening regulations, improving healthcare professionals’ communication skills, and raising awareness of patients’ rights to prevent future breaches of informed consent.
PERLINDUNGAN HUKUM TERHADAP DATA REKAM MEDIS PASIEN DALAM ERA DIGITALISASI LAYANAN KESEHATAN DI INDONESIA Gunawan Widjaja; Hotmaria Hertawaty Sijabat
ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Vol. 5 No. 4 (2026): ZAHRA (JOURNAL OF HEALTH AND MEDICAL RESEARCH)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21451032

Abstract

The digitalisation of healthcare services in Indonesia has driven the use of electronic health records as part of efforts to improve efficiency, data integration and the quality of care. However, this development has also raised serious legal issues, particularly regarding the protection of patients’ personal and sensitive medical records. This study aims to analyse the legal protection of patients’ medical records in the era of healthcare digitalisation in Indonesia, examine the challenges and weaknesses of existing regulations, and review efforts to strengthen such data protection. This study employs a literature review using a normative legal approach through the analysis of legislation, academic journals, and relevant literature. The findings indicate that Indonesia already possesses a sufficiently robust legal framework through Law No. 27 of 2022 on the Protection of Personal Data, Law No. 17 of 2023 on Health, and Minister of Health Regulation No. 24 of 2022 on Medical Records. However, implementation still faces challenges in the form of regulatory harmonisation, digital infrastructure readiness, low data security literacy, and sub-optimal oversight. Therefore, there is a need to strengthen technical regulations, enhance human resource capacity, and ensure consistent law enforcement so that the protection of patients’ medical records can function effectively within the digital healthcare system.
PENGARUH BRANDING LAYANAN KESEHATAN TERHADAP CITRA INSTITUSI DAN KEPUTUSAN PASIEN Gunawan Widjaja; Hotmaria Hertawaty Sijabat
ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Vol. 5 No. 4 (2026): ZAHRA (JOURNAL OF HEALTH AND MEDICAL RESEARCH)
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21451069

Abstract

This study examines the influence of healthcare branding on institutional image and patient decision-making. Branding in the healthcare sector is a key strategy for healthcare institutions to build their identity, enhance trust, and create a positive perception amongst the public. A positive institutional image strengthens the reputation of healthcare services, whilst patients’ decisions regarding service selection are significantly influenced by their perceptions of quality, credibility and experience, which are shaped through branding. This study employs a literature review method, examining various relevant academic sources, such as books, journal articles, and previous research findings. The results of the review indicate that healthcare service branding plays a vital role in shaping a positive institutional image and significantly influences patient decision-making. Therefore, consistent branding management that is oriented towards patient needs is a strategic factor in enhancing the competitiveness of healthcare institutions.
Co-Authors Aat Ruchiat Nugraha Abadi, Songga Aurora Abd. Basir Abdul Samad Arief Abdul Wahab Syakhrani Abdur Rahman Achmad Fazrin Adi Rumanto Waruwu Aditya Sanjaya Adrian Bima Putra Affandi Affandi Agus Supriyanto Agus Supriyanto Agustinus Nugroho Jati Aisyah, Shyavara Alam Anbari Anastasia Prestika Andina Rahmayani Andreani Dewanto Andreas Harry Andreas Harry Anggia Az Zahra Anindita Widyapradnya Annas Tasya N.A Annas Tasya N.A, Annisa Rachmawati, Dsk Putu Ayu L.A, Khaerunnisa Ade P., Muhammad Fachri, Pradita Ajeng S.A Annisa Purwo Hastuti Annisa Rachmawati Ari Rahmat Elsad Arif Rahman Baihaqi Arman Harahap Asep Saepullah Aslan Aslan Aslan Aslan Aswan Athalia Christine L Ayu Miya Maryani B.M.A.S. Anaconda Bangkara Basuki Rekso Wibowo Bintan R. Saragih Brian Matthew Budi Suranto Bangun Cecep Suhardiman Cecep Suhardiman Cecep Suhardiman Cesarianti, Fransiska Milenia Chairunnissa Chairunnissa Christiawan, Rio Christina Herawati G Damun, Damun Danang Rahmat Surono Daniel Hagana Bangun Dave Advitama Dave Advitama Delia Bazlina Deny Wicaksono, Deny Dhanudibroto, Handojo Dheas Syahreza Muslim Diana ., Diana Diana Laila Ramatillah Dimas Tripraditiya Dipo Pramudito Dipo Pramudito Dsk Putu Ayu L.A Dumilah Ayuningtyas Dyah Ersita Yustanti Dyah Ersita Yustanti Dyah Ersita Yustanti Dyah Ersita Yustanti Dyah Ersita Yustanti Ekasari, Silvia Ekha Sri Sugiarti Elisabeth Purnama Massang Enna Budiman Enna Budiman Ersita Yustanti, Dyah Fachrurazi Farika Nikmah Farrel Abiyu Ramadhana Fitra Sri Rahayu Grace Riana Gregorius Fabius Caesar Niki H. Deni Salahuddin Hadenan Towpek Hadenan Towpek Halim , Adriansyah Handojo Dhanudibroto Handojo Dhanudibroto Handojo Dhanudibroto Handojo Dhanudibroto Hanifa Muslimah, Rifa’at Hansel Kalama Hardijan Rusli, Hardijan Harry, Andreas Hendra . Hendrawan Hendrawan Hendriarto, Prasetyono Heri Kustanto Hernita Hernita Hernita Hotma P. Sibuea Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Hotmaria Hertawaty Sijabat Ita Nurcholifah Iyad Abdallah Al- Shreifeen Iyad Abdallah Al-Shreifeen Jahidin Kuswanto Januar Agung Saputera Jeisika Laurens Jessica Francis Gunawan Jestin Justian Juliana, Juliana Junior B. Gregorius Karunia Ilham Karim Kevin Neil McVey Khaerunnisa Ade P. Khairul Nizam bin Zainal Badri Khalimi Khalimi Khalimi Lalu Syaifudin Lidya Cristy S Lisno Setiawan Loso Judijanto M Reydhi Suwanda M Ruswan Talaohu M. Hafiz Aini M. Zahari Mahmudin, Tono Mailinda, Nur Martedjo, Wagiman Martin Maurer M.Marpaung Megasari Sijabat, Fittry Mellisa Efiyanti Mellisa Efiyanti Melyana Melyana Mervyn Mervyn Michael Alfonsus Michael Matthew Michelle Angelika S Mika Anabelle Miya Maryani, Ayu Moch. Isra Hajiri Mochammad Roufal Moh. Imam Ishomuddin Zuhri Mohammad Ahmad Bani Amer Monica Monica Mowafg Abrahem Masuwd Muhammad Anas Ma`arif Muhammad Fachri Muhammad Ikhwan Muhammad Ikhwan Muhammad Nagieb Muhammad Naufal Arifiyanto Muhammad Rayyan Firdaus Muthia Rachman Nadila Citra Aprilia Ni Nyoman Ari Triantari Nini Putri Wijaya, Nini Putri Nofianty Helyo Novan Dzaky Pangestu Novi Puji Lestari Novi Rizky Ramadhani Novi Rizky Ramadhani Nur Ulfa Maulida Nurwita, Nurwita Oggy Satya Tambunan Olivia Pauline Hartanti Poetranto, Soeryo Pradita Ajeng S.A Puguh Triwibowo Puji Hastuti Rafa Zahirah Husein Rahadian Bayu Anggoro Rahardja, Tony Rahmat Nasution Raissa Arlyn Manikam Rajes Khana Ramdan Yusuf Renaldi Immanuel Panggabean Renaldi Immanuel Panggabean Retnaningtyas Insyira Retnaningtyas Insyira, Anggia Az Zahra, Nadila Citra Aprilia, Chairunnissa, Muhammad Rayyan Firdaus, Novan Dzaky Pangestu Reza Sutrianingtyas Rahayu Rianti Nurul Oktavia Rif'ah Rif'ah Rifa’at Hanifa Muslimah Rio Christiawan Rio Johan Putra Ririn Nurhidayanti Rizka Anindya Manjayani Rizky Yosa Adhi Prabowo Robby Sulivan, Robby Robert Iskandar Rumanto Waruwu, Adi Salmon Sihite Salsa Rizkya Samsuto, Samsuto Sanchita Bhattacharya Santika Santika Sarah Ramadona Sardjana Orba Manullang Savira Lovianda Gunawan Sendi Sanjaya Sendi Sanjaya SH Septy Kusuma Septy Kusuma, Arif Rahman Baihaqi, M Ruswan Talaohu, Santika, Sarah Ramadona, Salsa Rizkya Shanti Dewi Ambarwati Shanti Dewi Ambarwati Shella Felicia Shohib MUSLIM Sihite, Salmon Silalahi, Yohanes B O Siti Hafifa Marlinda Putri Siti Nur Azizah Siti Nur Azizah Siti Rokayah Songga Aurora Abadi Songga Aurora Abadi Songga Aurora Abadi Songga Aurora Abadi Sri Sugiarti, Ekha Sudrajat, Maman Sukh Pawen Jit Kaur Sunnah, Sunnah Syavitri Ramadhani Sylvana, Yana Tahir, Usman Tamrin Tamrin Tanti Herawati Taufik Rahman Taupik Alpiyandi Theresia Vena Tiwi Siftiyani Rosidah Tony Rahardja Towpek, Hadenan Usman Tahir Viony Kresna Sumantri Vivin Caronia Wagiman WAGIMAN Wagiman Wagiman . Wagiman Martedjo Wagiman Wagiman WAHYUDI Wibowo Laksono Widodo Wibowo, Basuki Rekso Widjaja, Liza Wijaya, Hanna Wirawan, Vani Yana Sylvana Yohanes Firmansyah Yuli Supriani Yuri Anggi Yustinus Lambang Setyo Putro Yustinus Rurie Wirawan Yusuf, Ramdan Zainal Arifin