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All Journal Law Development Journal Mimbar Hukum
Taufiq Adiyanto
Faculty of Law, Universitas Gadjah Mada
Humanities Law, Crime, Criminology & Criminal Justice

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UNCLOS 1982 AND THE LAW ENFORCEMENT AGAINST ILLEGAL FISHING IN INDONESIA: JUDGES’ DIVERGING PERSPECTIVES Agustina Merdekawati; Taufiq Adiyanto; Irkham Afnan Trisandi Hasibuan
Mimbar Hukum Vol 33 No 1 (2021): Mimbar Hukum
Publisher : Faculty of Law, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.511 KB) | DOI: 10.22146/mh.v33i1.1954

Abstract

Abstract Indonesia has not been able to come up with an effective punishment enforcement to deal with illegal, unreported, unregulated fishing (IUUF) in its Exclusive Economic Zone (EEZ), partly due to certain legal limitations put forward in United Nations Convention on The Law of the Sea 1982 (UNCLOS 1982) regarding the permissible punishment. There are two perspectives of Indonesian judges regarding the imposition of penalties towards IUUF offenders in Indonesia’s EEZ. They agree to impose fines but differ on whether to add substitutive confinement. This study aims to understand the diverging views of judges regarding the implementation of UNCLOS 1982 provisions and to provide recommendations to optimize the law enforcement of fisheries regulations. This study is a normative legal research, which utilizes secondary data. This study concludes that the diverging view is correlated to the judges’ view on the adoption of international laws into national laws and that it is imperative for the Government to choose and optimize one legal policy to achieve an effective law enforcement regime. Intisari Indonesia mengalami kendala dalam menerapkan penegakan hukuman terhadap pelaku illegal, unreported, unregulated fishing (IUUF) di Zona Ekonomi Eksklusif (ZEE). Terdapat dua perspektif hakim-hakim di Indonesia dalam putusannya terkait penjatuhan hukuman pidana terhadap pelaku IUUF di ZEE Indonesia. Mereka sepakat untuk menjatuhkan pidana denda, namun berbeda pendapat terkait penjatuhan pidana kurungan pengganti denda. Penelitian ini bertujuan untuk memahami alasan perbedaaan pandangan oleh hakim terhadap penerapan ketentuan-ketentuan dalam United Nations Convention on The Law of the Sea Tahun 1982 (UNCLOS 1982) dan memberikan rekomendasi optimasi penegakan hukum di bidang perikanan. Penelitian ini merupakan penelitian legal normatif dengan menggunakan data sekunder. Hasil penelitian menunjukkanbahwa perbedaan pandangan hakim berkaitan dengan pandangan mereka terhadap penerapan hukum internasional ke dalam hukum nasional, dan penting bagi Indonesia untuk memilih dan melakukan optimasi terhadap satu legal policy untuk menciptakan rezim penegakan hukum yang efektif.
The Analysis of Indonesian Electronic Transaction Tax (ETT) Under WTO Law Taufiq Adiyanto
Law Development Journal Vol 5, No 2 (2023): June 2023
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ldj.5.2.209-231

Abstract

The existing international tax system, which is regulated by two fundamental principles—source- and residence-based principle, is no longer adequate for regulating corporate and digital service taxation. Act No. 2 of 2020 provides a legal basis for the imposition of Electronic Transaction Tax (ETT) on electronic commerce conducted by foreign merchants, foreign service providers, and/or foreign trade, which meet the provisions of having a significant economic presence such as Google, Amazon, Facebook, and Apple (GAFA). With the unilateral measure by Indonesia, it can be considered as having created a new tax policy outside the tax treaty and becoming an issue of a trade war between countries. Regarding Indonesia's GATS obligations, there is potential for an ETT to violate the obligations of national treatment and MFN. However, such tax can be justified under available exceptions in GATS if Indonesia conducts certain legal adjustments on ETT design.
Co-Authors Agustina Merdekawati Irkham Afnan Trisandi Hasibuan