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All Journal Masalah-Masalah Hukum SALAM: Jurnal Sosial dan Budaya Syar-i REPERTORIUM JISIP: Jurnal Ilmu Sosial dan Pendidikan DIVERSI : Jurnal Hukum Pena Justisia: Media Komunikasi dan Kajian Hukum Sultan Jurisprudence : Jurnal Riset Ilmu Hukum Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal Evidence Of Law Journal of Legal and Cultural Analytics (JLCA) SENTRI: Jurnal Riset Ilmiah International Journal of Religion Education and Law JURNAL ILMIAH HUKUM DAN KEADILAN JURNAL PILAR KEADILAN Journal of Sustainable Development and Regulatory Issues Jurnal Krakatau (Indonesian of Multidiciplinary Journal) (Indonesian of Interdisciplinary Journal)
Andhyka Muchtar
Universitas Esa Unggul, Tangerang, Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Tax Basis for Transfer of Land Rights: Antinomy between Civil Law and State Administrative Law Muchtar, Andhyka; Prihartono, Agus; Sri Agustina, Rani
Sultan Jurisprudence: Jurnal Riset Ilmu Hukum Vol 5, No 1 (2025): Vol. 5 No. 1 Juni 2025
Publisher : Fakultas Hukum Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51825/sjp.v5i1.31930

Abstract

This study aims to understand the concept of taxation of transfer of land and building rights that is more legally certain. Understanding the concept of legal certainty requires seeing the Antinomy between the transaction value of the transfer of rights that has a civil law dimension and the transaction value based on the fair value of the land that has a State Administrative Law dimension. This study uses the doctrinal method or normative research, using the Statute Approach and the conceptual approach (conceptual Approch). The results of this study show that in order to ensure the legal certainty of taxation of transfer of land rights by understanding the theory of antinomy provides enlightenment that the land value for taxation should be determined based on the fair value of the land that can be accessed as public information. This concept will eliminate tax avoidance from taxpayers and avoid illegal levies from the Tax Office so that legal certainty can be created for the collection of taxation of transfer of land rights.
PERAN AUDIT HUKUM PROFESIONAL DALAM MEWUJUDKAN TATA KELOLA PERUSAHAAN YANG BAIK/ GOOD CORPORATE GOVERNANCE Sumarto, Fendy; Habeahan, Rasman; Muchtar, Andhyka; Prayitno, Sugeng
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 1 (2024): SENTRI : Jurnal Riset Ilmiah, Januari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i1.2128

Abstract

Kegiatan usaha mendorong tumbuh kembangnya perekonomian suatu negara, maka peningkatan pembangunan perkonomian nasional perlu didukung dengan penerapan Good corporate governance (GCG), hal ini mendesak untuk semua perusahaan, baik dalam skala besar maupun menengah sehingga dapat menjamin iklim dunia usaha yang kondusif. Penelitian ini bertujuan untuk dapat mengkaji dan menganalisis Audit Hukum dari sisi penerapan Good Corporate Governance melalui standard audit hukum Indonesia. Selama ini audit kinerja perusahaan lazim diawasi oleh dewan komisaris dan dilakukan secara internal atau internal audit, namun oleh karena berbagai kepentingan, hasilnya kurang objektif dan belum memenuhi tujuan pelaksanaan audit. Penelitian ini dilakukan dengan Metode Juridis Normatif dan kajian kepustakaan, dengan meneliti pentingnya Audit Kinerja perusahaan, khususnya yang berkaitan dengan pemenuhan dan ketaatan perusahaan dalam menjalankan undang-undang dan peraturan yang berlaku. Hasil penelitian menunjukkan hasil kerja internal audit belum sepenuhnya siknifikan memperbaiki kinerja perusahaan, sehingga perlu Auditor Independen yang memiliki standard audit yang teragreditasi dan bekerja objektif, sehingga laporan audit dapat dipakai sebagai pedoman dalam melakukan langkah-langkah perbaikan kinerja perusahaan, dan tujuan perusahaan menuju terciptanya Tata Kelola Perusahaan yang Baik/ Good Corporate Governance dapat dicapai
Penerapan Pasal 288 UU Nomor 22 Tahun 2009 Tentang Lalu Lintas dan Angkutan Jalan dalam Menanggulangi Pelanggaran Lalu Lintas di Wilayah Kecamatan Jagakarsa Aminah, Sitti; Muchtar, Andhyka
SALAM: Jurnal Sosial dan Budaya Syar-i Vol. 10 No. 6 (2023)
Publisher : SALAM: Jurnal Sosial dan Budaya Syar-i

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v10i6.42407

Abstract

Traffic congestion exerts considerable economic repercussions, encompassing fuel wastage from vehicles operating below optimal speeds or constantly halting and increased tyre degradation from excessive brake use. This occurrence underscores the significance of meticulously organised transportation management to mitigate these adverse effects. This study examines the application of Article 288 of Law Number 22 of 2009 regarding Traffic and Road Transportation in addressing traffic infractions in the Jagakarsa District. This study employs a descriptive methodology, utilising a data analysis approach grounded in real-world settings. The study's findings demonstrate that enforcing Article 288 of Law Number 22 of 2009 has not successfully mitigated traffic offences in the Jagakarsa District. This is evidenced by the rising incidence of traffic offences annually, as reported by the South Jakarta Police and the South Jakarta District Court. The primary causes contributing to violations are motor vehicle operators' disregard for traffic restrictions and the developed habitual apathy. This study identifies barriers to implementing the article and proposes strategic solutions to enhance the efficacy of traffic law enforcement in the research region.Keywords: Road Transportation; Traffic Violations; Jagakarsa AbstrakKemacetan lalu lintas menimbulkan dampak ekonomi yang cukup besar, meliputi pemborosan bahan bakar dari kendaraan yang beroperasi di bawah kecepatan optimal atau terus-menerus berhenti dan peningkatan degradasi ban akibat penggunaan rem yang berlebihan. Kejadian ini menggarisbawahi pentingnya manajemen transportasi yang terorganisir dengan cermat untuk mengurangi dampak buruk ini. Penelitian ini mengkaji penerapan Pasal 288 Undang-Undang Nomor 22 Tahun 2009 tentang Lalu Lintas dan Angkutan Jalan dalam menangani pelanggaran lalu lintas di Kabupaten Jagakarsa. Penelitian ini menggunakan metodologi deskriptif, dengan memanfaatkan pendekatan analisis data yang didasarkan pada situasi dunia nyata. Temuan penelitian menunjukkan bahwa penegakan Pasal 288 Undang-Undang Nomor 22 Tahun 2009 belum berhasil mengurangi pelanggaran lalu lintas di Kabupaten Jagakarsa. Hal ini dibuktikan dengan meningkatnya insiden pelanggaran lalu lintas setiap tahunnya, seperti yang dilaporkan oleh Kepolisian Jakarta Selatan dan Pengadilan Negeri Jakarta Selatan. Penyebab utama yang berkontribusi terhadap pelanggaran adalah ketidakpedulian operator kendaraan bermotor terhadap pembatasan lalu lintas dan kebiasaan apatis yang telah berkembang. Studi ini mengidentifikasi hambatan dalam penerapan pasal tersebut dan mengusulkan solusi strategis untuk meningkatkan efektivitas penegakan hukum lalu lintas di wilayah penelitian.Kata Kunci: Angkutan Jalan; Pelanggaran Lalu Lintas; Jagakarsa
The Use of Prohibited Substances by Athlete are Covered in Doping Offenses Gunawan, Candra; Muchtar, Andhyka; Nasir, Muh.
Journal of Legal and Cultural Analytics Vol. 2 No. 4 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v2i4.6937

Abstract

Doping is the administration of oral or paralytic drugs or concoctions to an athlete with the aim of increasing unnatural accuracy. In Indonesia, the prohibition on the use of doping consisting of prohibited substances and/or methods is regulated in Law Number 11 of 2022 concerning Sports. The use of doping is contrary to the principle of "fair play" in matches and also harms the spirit of sport which upholds the values of honesty and justice. However, currently the law on sports in Indonesia does not yet contain criminal sanctions regarding violations of the use of prohibited substances and/or methods, so it is still based on the Law on Narcotics in imposing sanctions. A normative method based on legal materials as the main source.
The Role of the National Sharia Arbitration Board in Alternative Dispute Resolution Revano, Mochamad Ricky; Nasir, Muh.; Muchtar, Andhyka
Journal of Legal and Cultural Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i1.7668

Abstract

The Sharia Arbitration Board is an institution whose mission is to resolve disputes peacefully based on Sharia principles without interference from public courts. This effort is made to provide legal certainty for legal subjects in dispute in Sharia economics. Law Number 30 of 1999 regulates that arbitration has the right to resolve problems and disputes related to civil law, including the economic, business, financial, trade, and industrial sectors by applying sharia principles. The method used is a qualitative descriptive and library research approach by analyzing documents, data, and information related to Basyarnas. This research shows that although Basyarnas' role in resolving sharia economic disputes is very important its decision position is binding on the parties.
Single Presence Policy in Indonesian Banking Muchtar, Andhyka; Widodo, Widodo; Habeahan, Rasman
Journal of Legal and Cultural Analytics Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i3.9885

Abstract

The sole ownership policy in Indonesian banking is regulated in Bank Indonesia Regulation Number 14/24/PBI/2012 concerning Sole Ownership in Indonesian banking which is then supplemented by Bank Indonesia Circular Letter Number 15/2/DPNP dated 4 February 2013 concerning Sole Ownership in Indonesian Banking. This research was created to find out about the regulations and implementation of sole ownership policies in banking in Indonesia. The research uses normative juridical research methods. The research results state that the implementation of the sole ownership policy in banking in Indonesia is carried out through the merger or consolidation of controlled banks, forming a Holding Company in the Banking Sector (Bank Holding Company/BHC), forming a Holding Function. There is a need for further study regarding the implementation of the sole ownership policy in banking in Indonesia.
IMPLIKASI HUKUM TERHADAP PENGHAPUSAN SISTEM ALIH DAYA PADA PERUNDANG-UNDANGAN KETENAGAKERJAAN Kantikha, I Made; Harahap, Pardamean; Muchtar, Andhyka; Hendrani, Ai; Sherill, Fredrika; Aurelia Shabilla, Reysha; Daishahwa, Daishahwa; Fritiana, Anesya; Hadi Putra, Albert
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4203

Abstract

This research examines the legal implications of eliminating the outsourcing system in Indonesian labor law amid ongoing debates post-Job Creation Law. The objective is to analyze impacts on worker protection, business legal certainty, and state regulatory roles. Employing normative juridical methods with statute and conceptual approaches, supplemented by empirical data, the population comprises outsourcing workers, practitioners, and employers in Tangerang Regency, using purposive sampling of experienced respondents. Instruments include semi-structured interviews and structured questionnaires, analyzed via qualitative descriptive techniques with data triangulation. Findings reveal outsourcing enhances business efficiency but causes job insecurity, wage disparities, and tripartite supervision challenges. Conclusions recommend comprehensive transitional regulations over 2-3 years, BPJS strengthening, and bipartite supervision reforms to balance interests without mass layoffs or economic instability.
Menakar Nilai keadilan dalam pungutan pajak negara atas jual beli Tanah Muchtar, Andhyka; Herlina, Herlina; Handayani, Eka Rizdky
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1946

Abstract

Penelitian ini menganalisis masalah sistem pungutan pajak negara atas jual beli tanah, Dimana pada penerapan sistem pemungutan pajak seharusnya berbasis pada sistem Self Assessmean sistem dimana wajib pajak menghitung sendiri besaran pajaknya akan tetapi dalam pelaksanaannya sistem self assessmena tidak dijalankan sebagaimana mestinya. Metode penelitian dalam penulisan menggunakan metode Normatif dengan pendekatan konsep dan pendekatan Undang-undang. Adapun hasil penelitian yang ditemukan yaitu Pertama dalam pemungutan pajak peralihan hak atas tanah cenderung terjadi bentuk -bentuk Tindakan yang tidak memperlihatkan adanya kepastian hukum dalam pemungutan pajak peralihan hak atas tanah. Bentuk bentuk tersebut antara lain: Adanya penyalah gunaan kewenangan fiscus, Tidak menerapkan Asas-asas Pembebanan pajak, tidak melakukan pemungutan pajak berdasarkan siste Self Assessmean sistem. Kedua Self Assessment perlu diperkuat dengan penerapan sistem tax deal sistem. Tax deal sistem adalah sistem kesepakatan yang dapat dilakukan oleh fiscus dan wajib pajak untuk menentukan besaran pajak yang akan dibebankan berdasarkan nilai tanah yang wajar sebelum jual beli dilakukan.
LOSS OF LEGAL CERTAINTY IN THE TAXATION SYSTEM FOR TRANSFER OF LAND AND BUILDING RIGHTS Muchtar, Andhyka
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5177

Abstract

This investigate inspected the esteem of lawful certainty within the handle of exchanging rights to arrive and buildings where the framework in tax collection that ought to use the self-assessment framework isn't actualized but or maybe the Official Assessment system. These issues happen greatly in a few locales within the handle of collecting charges on the exchange of arrive rights not based on the charge collection framework that applies in Indonesia, so that the inclination of fiscus to decide charges comes about in hurt to the community. From the comes about of the ponder it was found that the activities taken by the assess specialists by conducting overviews come about in charges not in understanding with the exchange esteem decided by the citizen, other than that these activities are considered as activities that cannot be advocated as a frame of great administration. The irregularity of the nearby government as a burdening party in collecting charges in terms of the charge collection framework that ought to utilize the Self-Assessment Framework turns into the Official Assessment System. Therefore, another supporting system is needed that can strengthen the validity of the Self-Assessment system, namely a concept of a mutual agreement system or called a tax deal system.
Co-Authors Adi Sulistiyono Aurelia Shabilla, Reysha Budiyanto Budiyanto CANDRA GUNAWAN Dadang Daishahwa, Daishahwa Dzikur, Muhammad Febriansyah, Ferdi Fritiana, Anesya Geraldo, Jendri Habeahan, Rasman Hadi Putra, Albert Handayani, Eka Rizdky Hendrani, Ai Herlina Herlina Kantikha, I Made Muh. Nasir Mujib, M Misbahul Nasikah Nasikah nasir, muh Pardamean Harahap Priandi Priandi Prihartono, Agus Raden Mohamad Herdian Bhakti Rasman Habeahan Revano, Mochamad Ricky Rochman, Arif Saputro, Dwi Yudha Sherill, Fredrika Sitti Aminah Sri Agustina, Rani Suardi, Ilham Sugeng Prayitno Sumarto, Fendy Supriyanto, Cipto Eko Syamsul Bahri Widodo Widodo Yani, Akhmad Yuniadi, Dani