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All Journal International Journal of Electrical and Computer Engineering Kertha Negara : Journal Ilmu Hukum JURNAL MAGISTER HUKUM UDAYANA LAW REFORM FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal IUS (Kajian Hukum dan Keadilan) PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) Jurnal Konstitusi Constitutional Review Widya Yuridika Amsir Law Jurnal (ALJ) International Journal of Business, Law, and Education International Journal of Educational Research and Social Sciences (IJERSC) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Konstitusi East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Sustainable Development Science Legal Protection for the Partnership Agreement Parties Yuris: Journal of Court and Justice West Science Interdisciplinary Studies West Science Interdisciplinary Studies SCLS Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Jurnal Legislasi Indonesia Acta Comitas : Jurnal Hukum Kenotariatan
I Gede Yusa
Fakultas Hukum Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Use Of The Erga Omnes Principle In The Implementation Of Decisions Of The State Administrative Court (PTUN) With Permanent Legal Power Laritmas, Selfianus; Gede Yusa, I; Rosidi, Ahmad
International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i1.258

Abstract

Legal regulation The role of the State Administrative Court in the practice of settling government administration in Indonesia needs to be properly regulated, because in the implementation of the Administrative Court decisions according to Article 116 of Law no. 51 of 2009 concerning the Second Amendment to Law No. 5 of 1986 is a regulation regarding forced money which is not clear and there is no final settlement of a decision that has permanent legal forcethe execution cannot be carried out properly, and the absence of an executive or foundational institution strong law causes the decision of the State Administrative Court to have no power force. Even the State Administrative Court Law does not regulate firmly and clearly regarding the issue of the coercive power of the State Administrative Court's decision, so that in the implementation The decision really depends on the good faith of the State Administration Agency or Official in obey the law. This situation is quite alarming, because the principle of justice is State Administration, to put juridical control in the government to be lost meaning in the Indonesian constitutional bureaucratic system even though the decision should bind the disputing parties and have executive power when they already have a decision that has permanent legal force, according to the legal principle Erga omnes states thatThe decision of the State Administrative Court is publicly binding, not only binding on the disputing parties. This is a consequence of the nature of the state administrative dispute which is a public legal dispute, so that the Administrative Court Decision must bind all interested parties and have the obligation to comply with every decision;This research analyzes the problem, How about The existence of the Implementation of Administrative Court Decisions in the law enforcement system? And Has the execution of the Administrative Court Decision been effective in the law enforcement system. The research methodology used in this study is normative juridical with the approach used is the Statute Approach and the Case Approach, the approach carries out an assessment of laws and regulations related to the central theme of research with the procedure for collecting legal materials. Both Primary and secondary legal materials are collected based on the topic of the problem that has been formulated based on the Legislation which is reviewed comprehensively to provide new legal ideas for legal reform.
Protection of Human Rights on The Life of Indigenous Communities in Bali Anak Agung Linda Cantika; I Gede Yusa; Putu Gede Arya Sumerta Yasa; Sagung Putri M.E. Purwani
Journal of Sustainable Development Science Vol. 8 No. 1 (2026)
Publisher : Universitas Dwijendra Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46650/jsds.8.1.1834.53-68

Abstract

This study aims to analyze the protection of human rights within the life of indigenous peoples (masyarakat hukum adat) in Bali. This issue becomes particularly significant when examined in light of the constitutional recognition under Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia, which acknowledges the existence and rights of indigenous communities. Such recognition entails not only an obligation to respect and protect these rights, but also to ensure their fulfilment. Human rights, as stipulated in Law Number 39 of 1999 on Human Rights, fundamentally represent inherent powers or entitlements possessed by individuals. Given their fundamental nature, the fulfilment of these rights is imperative. In practice, indigenous communities in Bali constitute organized social entities governed by customary law, residing within defined territories, possessing leadership structures, and holding both tangible and intangible assets, including control over natural resources within their territorial domain. This research employs an empirical legal method, conceptualizing law as a social phenomenon observable within real-life contexts. Referring to human rights enforcement, Article 6 paragraph (1) emphasizes that the needs of indigenous communities must be acknowledged and protected by law, society, and the government. Human rights protection for indigenous communities in Bali encompasses several key aspects, including: the rights of women and children; the prohibition of cruel and inhumane punishment in relation to customary sanctions; land rights associated with the protection of cultural identity and communal land rights (hak ulayat); and the rights of local communities in tourism development, considering Bali’s position as a major tourism hub.
Pengaturan Pidana Terhadap Ketidakpatuhan Notaris Atas Dasar Tidak Melapor Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (PPh) I Gusti Agung Istri Arinda Praminingrat; I Gede Yusa
Acta Comitas : Jurnal Hukum Kenotariatan Vol 10 No 01 (2025)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/AC.2025.v10.i01.p9

Abstract

Artikel ini bertujuan untuk memberikan pemahaman tentang pengaturan terkait sanksi pidana terhadap Notaris yang tidak memenuhi kewajiban pelaporan SPT PPh menurut peraturan perundang-undangan di Indonesia dan untuk menganalisis secara normatif mengenai landasan yang mempengaruhi ketidakpatutan pejabat notaris dalam melaporkan SPT PPh. Penelitian memakai pendekatan dengan hukum normatif dengan analisis bahan hukum berdasarkan peraturan perundang- undangan, doktrin hukum, dan putusan pengadilan. Hasil dari penelitian Pasal 39 huruf C Undang-Undang KUP, yang menyatakan bahwa wajib pajak yang dengan sengaja tidak melaporkan atau menyampaikan SPT PPh dikenai sanksi pidana berupa hukuman penjara 6 bulan hingga 6 tahun serta denda yang besarnya antara dua hingga empat kali jumlah pajak yang kurang atau tidak dibayar. Landasan yang mempengaruhi ketidakpatutan pejabat notaris dalam melaporkan SPT PPh yaitu karena sebagai berikut : kurangnya pemahaman hukum perpajakan, sikap dan etika profesiona , tekanan ekonomi dan praktik bisnis, kurangnya pengawasan dan penegakan hukum, unsur sosial dan budaya, serta keterbatasan sumber daya.
Co-Authors Abitha Satria, I Gede Achmad Yudha Yogaswara Agus Arika Eno Ahmad Rosidi, Ahmad Anak Agung Linda Cantika Angga Aidry Ghifari Ardani, Ni Ketut Ayu Dianita Widyaswari Ayu Putri Miranda Puri Banuoka, I Gede Adhi Maha Krisna Bhujangga Alam Kusuma Ratmaja Cecilia Andriana Suwarno da Cruz, Rosino Danial Kelly Deris Stiawan Dewa Gde Rudy Dewa Putu Aditya Dharma Dewa Putu Wahyu Jati Pradnyana Dewi Bunga Dinda Angela Syafitri Gede Astariyani, Ni Luh Gede Bagus Adhi Prasadana Gede Esa Kusuma Hardi Priharta Gede Prapta Wiguna Hattori, Mariko Hermanto, Bagus I Dewa Gde Atmadja I Dewa Gede Atmadja I Gede Abdhi Satrya Mahardika I Gede Adi Pratama Putra I Gede Ngurah Hendra Sanjaya I Gede Tresna Pratama Wijaya I Gede Yudi Arsawan I Gusti Agung Ayu Astri Nadia Swari I Gusti Agung Istri Arinda Praminingrat I Gusti Agung Mas Rwa Jayantiari, I Gusti Agung I Gusti Ayu Intan Purnamaningrat I Kadek Kharisna Gamentra I Komang Mahardika Wijaya I Made Aditya Sastra Nugraha I Made Arya Utama I Made Dedy Prianto I Made Satria Brahmanta I Nyoman Prabu Buana Rumiartha I Wayan Bagus Perana Sanjaya I Wayan Parsa I Wayan Suarbha Ida Ayu Ide Dinda Paramita Ida Bagus Putu Jordy Pradana Datu Iga Bagus Prasadha Sidhi Nugraha Ivory, Jared Kadek Nonik Silpia Dwi Candra Ketut Arianta Komang Pradnyana Sudibya Komang Wahyu Setiabudi Kumala, Ida Ayu Ratna Laritmas , Selfianus Laritmas, Selfianus Lutfi Aldi Bing Slamet Made Helena Putri Laksmi Marwanto Marwanto Marwanto, Marwanto Meliana Putri Ni Kadek Rada Satvita Ni Ketut Ratih Purnama Sari Ni Ketut Supasti Dharmawan Ni Komang Sri Intan Amilia Ni Komang Sri Intan Amilia Ni Luh Gede Astariyani Ni Luh Putu Sri Purnama Dewi Ni Made Nita Widhiadnyani Ni Putu Niti Suari Giri Ni Putu Wilda Karismawati Ni Wayan Anggita Darmayoni Nugroho, Aziz Widhi Nurfadillah Ridwan NYOMAN MAS ARYANI Oktaviany Santoso Otni Magho, Alpian Pradnyawati, I Gusti Ayu Ketut Intan Putra, Gede Dandi Pratama Putra, Rengga Kusuma Putu Ayu Mitha Ananda Putri Putu Gede Arya Sumerta Yasa Putu Gede Arya Sumertayasa Robed, Gede Odhy Suryawiguna Rosidi , Ahmad Sagita, I Kadek Yoga Ary Sagung Putri M. E. Purwani Selvi Marcellia Shuhei Kamada Wiratama, I Dewa Gede Ade Wulandari, Risa Jaya Yola Wulandari