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Journal : Honeste Vivere

REPOSISI PENGADILAN PAJAK MENURUT SISTEM KEKUASAAN KEHAKIMAN DI INDONESIA Tomson Situmeang
Honeste Vivere Vol 32 No 2 (2022): JULI
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/hv.v32i2.138

Abstract

Kekuasaan Kehakiman di Indonesia adalah kekuasaan yang bebas dan merdeka. Pengadilan Pajak sebagai Pengadilan Khusus adalah pelaksana kekuasaan kehakiman, akan tetapi sampai saat ini masih berada di bawah dua atap, Mahkamah Agung dan Kementerian Keuangan. Hal tersebut tentu dapat mempengaruhi kebebasan Hakim dalam memeriksa dan memutus Sengketa Pajak. Hal ini perlu diteliti tentang kedudukan Pengadilan Pajak dalam sistem kekuasaan kehakiman di Indonesia dan reposisi atas kedudukan tersebut. Penelitian ini dilakukan dengan menggunakan jenis penelitian yuridis normatif dengan menggunakan teori kepastian hukum dan teori pemisahan kekuasaan. Hasil penelitian ini medapati bahwa Pengadilan Pajak seharusnya berada di bawah satu atap, yaitu di bawah Mahkamah Agung, hal mana mengacu pada ketentuan Undang-Undang Kekuasaan Kehakiman, Undang-Undang Mahkamah Agung dan Undang-Undang Peradilan Tata Usaha Negara, sehingga sejalan dengan Putusan Mahkamah Konstitusi atas Judicial Review Undang-Undang Pengadilan Pajak, maka Pengadilan Pajak harus direposisi dan ditempatkan berada di lingkungan peradilan tata usaha negara.
PERLINDUNGAN HUKUM ATAS PELEPASAN HAK ISTIMEWA BAGI PEMEGANG CORPORATE GUARANTEE AKIBAT WANPRESTASI DEBITOR BANK Setyo Sardjono; Hulman Panjaitan; Hendri Jayadi; Tomson Situmeang
Honeste Vivere Vol 33 No 1 (2023): January
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/hv.v33i1.178

Abstract

The bank's activity as an intermediary is to collect and distribute funds in the form of credit. Creditors in providing credit to debtors adhere to the principle of prudence, because creditors are faced with credit risk. For this reason, banks in providing credit to debtors have several conditions that must be met, including the existence of guarantees, both material (material) and immaterial (individual) guarantees. One form of individual guarantee is a guarantor (borghtoct), which is found in the case of the Supreme Court's Decision on Bankruptcy and PKPU. The research method used is normative research with a statutory approach. The results of the study found that the petitioned bankruptcy case was rejected or at least declared unacceptable because the PKPU applicant did not have legal standing because the facility agreement underlying the debt was legally invalid and therefore null and void, as well as the company guarantee deed as well as the legal limit.
PARENTS' LEGAL RESPONSIBILITIES FOR THE USE OF INFORMATION MEDIA AND ELECTRONIC TRANSACTIONS BY CHILDREN IN THE CURRENT DIGITAL ERA Tomson Situmeang; I Dewa Ayu Widyani; Andree Washington
Honeste Vivere Vol 33 No 1 (2023): January
Publisher : Fakultas Hukum Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55809/hv.v33i1.186

Abstract

In the digital era, especially during the current COVID-19 pandemic, the demands of parents' roles and responsibilities towards children, especially to build relationships and communicate with children, are very important and relevant. Digitization in all aspects of life after the COVID-19 pandemic has changed the way people live in general and are "forced" to enter and live in the digital world. Stand on this, the law exists to give meaning to family life, in the form of parental responsibility and children’s respect for parents, even in the digital era.