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Kebijakan Penataan Regulasi Pajak Daerah sebagai Upaya Peningkatan Pendapatan Asli Daerah Bhim Prakoso
JURNAL RECHTENS Vol. 7 No. 2 (2018): Desember
Publisher : Fakultas Hukum Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.438 KB) | DOI: 10.36835/rechtens.v7i2.374

Abstract

Philosophically, regional tax is a mandatory contribution to the region that is owed by an individual or an entity that is compelling based on the law by not getting direct compensation and used for regional needs for the greatest prosperity of the people. Regional Tax as one of the components of local revenue receipt (hereinafter abbreviated as PAD), the potential for regional tax collection provides more opportunities for regions to be mobilized to the maximum when compared to other PAD revenue components. The role of local governments in exploring and developing various regional potentials will greatly determine the success of the implementation of government tasks, development and community services in the regions.Some of the main functions of taxes in supporting development in the region are the first tax function as a budget, namely to finance State expenditures. Second, the function regulates that is to lead investors to invest in supporting economic growth. Third, the stabilization function is to control inflation in order to maintain economic stability. Fourth, the distribution function is to open employment opportunities so as to increase people's income. According to the tax functions above if an error occurs both in management and implementation, it will reduce or even eliminate the function carried by the tax so that expectations according to the tax function do not materialize.Being a problem is how much the ability of the budgetair functions, regulated (regulated), stabilization and distribution of taxes is created in the regional economy and how much the ability of taxes to encourage regional economic growth. Therefore to increase local taxing power in regional taxes there are several things that must be considered, namely 1) The importance of more intensive tax socialization to increase literacy regarding regional taxes; 2). While inclusion is the ease of access to tax information systems, reporting of business income in a more real way to the payment system made on-line: 3) Tax information systems are integrated with the management of opening business licenses and business extensions. Keywords: regulation, regional tax, welfare.
Compensation Arrangements in Expropriating Goods and Equipment: An Indonesian Experience Misbahul Ilham; Bhim Prakoso; Ermanto Fahamsyah
Indonesian Journal of Law and Society Vol 1 No 2 (2020): Contextual Issues on Law, Policy, and Society II
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v1i2.23433

Abstract

After the change of oil and gas production sharing contract scheme in 2017, the expropriation of goods and equipment has become the main clause in the Production Sharing Contract (PSC) contract. As a substantial production subsidiary, oil and gas exploitation is controlled by PSC. This paper aimed to examine the PSC contract, Oil and Gas Law, and upstream oil and gas business ordinance to expropriate goods and equipment. The PSC outline contains ownership of natural resources, the working area of ​​oil and gas operations, oil and gas reserves, capital, and sophisticated supporting goods and equipment. However, the problem in the contract dealt with the ownership of goods and equipment purchased by the contractor. The cooperation contract regulated that goods that support oil and gas operations were included in the category of State Property without compensation. The provisions in the contract tended to be detrimental to the contractors who have carried out the exploration stage but did not find oil and gas reserves until the specified time limit. This paper used normative legal research to analyze the regulation of clause the expropriation of goods and equipment and statute approach to explore the clause from various regulations. The result showed the acquisition of ownership of goods and equipment in the PSC, upstream oil and gas business regulation was not regulating the compensation arrangements. KEYWORDS: Natural Resources Law, Upstream Activities, Compensation Arrangements.
Eradication Strategy against the Crime of Money Laundering in Indonesia Fanny Tanuwijaya; Echwan Irianto; I Wayan Yasa; Dodik Prihatin AN; Bhim Prakoso
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7364

Abstract

The crime of money laundering can tarnish the life of the nation and state because this crime can endanger the stability and security of the community. This study aims to examine strategies for eradicating the crime of money laundering. Because the crime of money laundering is an act that is continued or continued from the predicate crime where the person perpetrators process large sums of illegal money proceeds of crime into apparently clean or lawful funds, using sophisticated, creative and complex methods. From the results of the study there are two main things that can be concluded. First, the criminal law policy in criminal law reform in the field of money laundering crime which focuses on policies for formulating criminal acts, criminal liability, and criminal sanctions. formulated in a statutory regulation. Second, criminal law policies in the framework of overcoming the crime of money laundering can be formulated as an effort to make and shape criminal law regulations in the future effectively and efficiently.
Rekonstruksi Pasal 74 Undang-Undang Nomor 40 Tahun 2007 tentang Tanggung Jawab Sosial Perseroan Terbatas Terkait Kewirausahaan Sosial Sonia Candra Dewi; Moh. Ali; Bhim Prakoso
Jurnal Ilmu Kenotariatan Vol. 1 No. 1: May 2020
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.08 KB) | DOI: 10.19184/jik.v1i1.18236

Abstract

Tanggung Jawab Sosial Perusahaan atau yang biasa dikenal dengan TJSL merupakan suatu kewajiban yang berbentuk program bagi perusahaan dengan maksud agar memiliki daya guna bagi masyarakat disekitarnya. Namun, kerapkali dalam implementasinya TJSL tidak dilaksanakan sesuai dengan kaidah yang sebenarnya. TJSL seringkali digunakan hanya sebagai alat pelengkap dari pemerintah agar perusahaan terhindar dari sanksi. Untuk mengantisipasi hal ini, pemerintah membuat regulasi yang mengatur tentang TJSL dalam pasal 74 Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Namun tampaknya banyak kelemahan yang masih dimiliki oleh peraturan tersebut. Terbukti dengan implementasi TJSL yang belum berjalan dengan maksimal. Maka oleh karena itu, diperlukan rekonstruksi peraturan TJSL di indonesia untuk memperbaiki implementasi program TJSL di indonesia.
Notaris Dalam Pembuatan Akta Kontrak Yang Berlandaskan Prinsip Kehati-hatian Khafid Setiawan; Bhim Prakoso; Moh. Ali
Jurnal Ilmu Kenotariatan Vol. 2 No. 2: November 2021
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.337 KB) | DOI: 10.19184/jik.v2i2.20919

Abstract

The development of the business world is always increasing to support development. The position of a notary as a functionary in society is considered an official place where advice can be obtained. Everything that is written and determined is correct and official producer officials are legally binding documents, especially documents related to contracts that occur in the community. The number of transactions carried out by business actors requires legal certainty in contracts or agreements made by the parties business-related. Thus, contracts play an important role in doing business in Indonesia. This condition is the background of this research in order to determine the position of the notary in making contract deeds.
Proporsionalitas Hak Kepemilikan Barang dan Peralatan Dalam Kontrak Kerja Sama Minyak dan Gas Bumi Bhim Prakoso; Misbahul Ilham
Jurnal Ilmu Kenotariatan Vol. 1 No. 1: May 2020
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.645 KB) | DOI: 10.19184/jik.v1i1.18228

Abstract

Tulisan ini bertujuan untuk membahas tentang kedudukan hak yang tidak seimbang atas pengaturan kepemilikan barang dan peralatan dalam kontrak kerjasama migas. Mengingat bahwa pengusahaan hasil bumi berupa migas merupakan cabang produksi vital bagi negara karena memiliki ketergantungan bagi hajat hidup orang banyak. Tujuan dibentuknya Undang-Undang Migas salah satunya untuk merespon adanya perkembangan pengelolaan migas berupa kerjasama yang dilakukan oleh negara dengan penanam modal (kontraktor). Hubungan negara dan penanam modal diperkuat secara hukum dengan kontrak kerjasama bagi hasil produksi yang juga mengatur kedudukan hak kepemilikan barang dan peralatan dalam operasi migas, kedudukan penanam modal dalam kontrak tersebut cenderung tidak berimbang karena negara secara absolut mengatur bahwa kedudukan atas barang tersebut menjadi barang milik negara tanpa adanya ganti rugi atau kompensasi. Disamping itu, kedudukan kontrak kerjasama juga merugikan penanam modal dengan intervensi berbagai peraturan yang dapat merubah ketentuan dalam kontrak yang telah disepakati. Oleh karena itu, penting untuk diketahui secara mendalam dengan mendasarkan pada landasan asas hukum kontrak untuk melihat daya kerja asas-asas dalam Undang-Undang Migas telah sesuai dengan asas keseimbangan dan proporsionalitas.
Pendaftaran Tanah Sistematis Lengkap Sebagai Dasar Perubahan Sistem Publikasi Pendaftaran Tanah Bhim Prakoso
Journal of Private and Economic Law Vol 1 No 1 (2021): May 2021
Publisher : Private Law Department, Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.489 KB) | DOI: 10.19184/jpel.v1i1.23859

Abstract

Land is a two-dimensional part of the earth in the form of land, which essentially has a dual function for human life. Given the importance of land, the government needs to regulate it in the hope that it can provide welfare, happiness, and certainty to rights owners. With regard to rights, it is necessary to have evidence, namely a certificate issued by the Land Office. The mechanism for issuing certificates by referring to the land registration system with a negative system has a positive tendency, but this system still causes problems in the land sector. Starting from these problems, the government created a complete systematic land registration program (PTSL), with the hope of providing certainty to the community that owns land rights. PTSL can be indicated as a method for changing the land registration system to a positive system. The status of the certificate in the positive system, which is the proof of absolute land rights and the only proof of land rights. The main characteristic of the positive system is that land registration/registration of land rights is guaranteed perfectly because the name registered in the land book is indisputable, even though it turns out that it is not the rightful owner of the land. We must admit that negative systems have a positive tendency to have many weaknesses and therefore need to be ended. And the land registration system in the future shifts to land registration with a positive system, with the aim of creating legal certainty, protecting the interests of land rights holders (certificate), of course, it is mandatory for applicants for rights to be based on and/or based on good faith as well as the correctness of physical and juridical data. KEYWORDS: PTSL, Land Rights, Land Registration System.
KEKUATAN HUKUM SURAT KUASA MUTLAK PADA PERJANJIAN PENGIKATAN JUAL BELI KAITANNYA DENGAN JUAL BELI TANAH Dewi indriani; Berliana Ayu Saputri; Himmatul Mahmudah; Bhim Prakoso; Aan Efendi
Kertha Semaya : Journal Ilmu Hukum Vol 11 No 7 (2023)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2023.v11.i07.p17

Abstract

Tujuan studi ini adalah untuk mengkaji kepastian hukum dari kekuatan hukum surat kuasa mutlak pada perjanjian pengikatan jual beli kaitannya dalam jual beli tanah. Studi ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan komparatif.hasil studi menunjukan bahwa Dalam penguasaan kuasa mutlak PPJB itu boleh asalkan harus memenuhi beberapa syarat-syarat tertentu, seperti Kuasa tersebut merupakan bagian yang tidak dapat dipisahkan dari perjanjian pokok yaitu PPJB, PPJB yang menjadi perjanjian pokok juga harus merupakan, dimana seluruh hak dari penjual sudah sepenuhnya terpenuhi karena pihak pembeli sudah memenuhi kewajiban yaitu membayar lunas harga objek tanah yang diperjualbelikan, Penggunaan kuasa mutlak dalam PPJB tanah, pemberian kuasa harus diberikan dari pihak pemberi dan penerima, tidak boleh disubsitusikan kepada pihak lain yang tidak memiliki kepentingan. The purpose of this study is to examine the legal certainty of the legal power of absolute power of attorney in the binding sale and purchase agreement in relation to the sale and purchase of land. This study uses a normative legal research method with a comparative statutory approach. The study results show that in controlling the absolute power of the PPJB it is permissible as long as it has to fulfill certain conditions, such as the power of attorney is an inseparable part of the main agreement, namely PPJB, PPJB which is the main agreement must also be, in which all the rights of the seller have been fully fulfilled because the buyer has fulfilled the obligation, namely paying in full the price of the land object being traded, the use of absolute power in the PPJB land, the authorization must be given from the giver and the recipient, may not substituted to other parties who have no interest.
Transfer of Land Ownership Through Frant with The Guaranteed Object Siti Ayu Rahayu; Honainah Honainah; Nur Fitriah; Bhim Prakoso; Ainun Najib
Jurnal Cakrawala Hukum Vol 14, No 1 (2023): April 2023
Publisher : Faculty of Law, University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/idjch.v14i1.10005

Abstract

This study aims to analyze how the concept of transferring land ownership rights through grants and how land status is obtained through grants, but the object remains a mortgage object. This article uses normative legal research methods. The sources of legal materials used are primary legal materials and secondary legal materials. The procedure for collecting legal materials in this article is to study library materials. Analysis of legal material sources was carried out descriptively. The results of the study concluded that the transfer of ownership rights to land due to grants can only be registered if the PPAT makes a deed. The contents and procedures for drawing up a deed are regulated in the Regulation of the Minister of Agrarian Affairs/Head of BPN No.3 of 1997. For the transfer of ownership rights to land through a grant, a PPAT deed cannot be made because the object of the grant deed is still an object of mortgage rights. To anticipate that grants can still be made, a grant-binding agreement was made before a Notary in order to fulfill legal protection for the parties.How to cite item: Rahayu, Siti Ayu, Honainah, Nur Fitriah, Bhim Prakoso, and Ainun Najib. “Transfer of Land Ownership Through Frant with The Guaranteed Object.” Jurnal Cakrawala Hukum. 14 no. 1 (2023): 63-75. DOI: 10.26905/idjch.v14i1.10005.
URGENSI SISTEMASI HUKUM INVESTASI SYARIAH SEBAGAI UPAYA PEMBARUAN HUKUM PEMBANGUNAN EKONOMI Achmad Rofik; Adam Bintang Danesa Wijaya; Bhim Prakoso
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 2 No. 6 (2023): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v2i6.1053

Abstract

Investasi syariah merupakan sebuah kegiatan investasi yang menggunakan prinsip dalam islam sebagai pedomannya, dan ada beberapa aspek yang membedakan dengan investasi secara konvensional. Prinsip syariah itu sendiri secara umum bersumber dari hukum islam yaitu al-quran sebagai pedomannya, dan kaitannya dengan ilmu hukum berkaitan dengan sebuah pandangan terhadap hukum yang mutlak dan absolut bersumber dari hukum Tuhan. Investasi syariah sendiri berkembang sesuai dengan perkembangan masyarakat muslim terhadap protes terhadap investasi secara konvensional yang tidak sesuai dengan prinsip dan idelogi islam. Hukum dan ekonomi sendiri memiliki hubungan yang sangat erat, karena secara tidak langsung tertuang dalam konstitusi terkait dengan arah dan tujuan ekonomi Indonesia yang berpedoman terhadap kemanfaatan, gotong royong, kepastian dan berwawasan lingkungan. Dalam prespektif ilmu hukum kegiatan ekonomi diharuskan sesuai dengan kaidah-kaidah hukum yang berlaku di masyarakat untuk menghindari kegiatan/ kebijakan ekonomi yang memihak kepada kelompok tertentu, dalam hal ini bisa dikatakan hukum sebagai sebuah kontrol sosial. Dasar hukum investasi syariah sendiri di Indonesia tidak secara jelas dan eksplisit dijeskan dalam bentuk undang-undang yang sesuai dengan hirarki pembentukan peraturan perundang-undangan, tetapi hanya berbantuk fatwa dan aturan dari sebuah lembaga yang memiliki kewenangan terhdap kegiatan syariah. Adanya hal tersebut menimbulkan kekhawatiran hukum, karena tidak timbul nilai kepastian dan seharusnya memisahkan terhdap kegiatan inevestasi secara konvensional. Penelitian ini memfokuskan kepada urgensi terhadap sistemasi hukum investasi syariah sebagai salah satu bentuk investasi yang harus memiliki perlakuan khusus secara hukum.
Co-Authors Aan Efendi Abdul Haris Afianto Achmad Rofik Adam Bintang Danesa Wijaya Adhitya Wardhono Ainun Najib Al Farizy, Mohammad Rafi Alexsandro Ricardo, James Alif Ardiansyah Amalia, Eka Putri Amalia, Widya Sari Amri, Ahmad Ihsan Ana Laela Fatikhatul Choiriyah Antikowati Antikowati Arinanta, Arya Ayuningtyas, Vica Putri Bayu Abdillah Bayu Indra Permana Belva Vidaloka Chrisari Berliana Ayu Saputri Clarissa Oktaviriya Prakoso Dewatoro Suryaningrat Poetra Dewi indriani Diah Aju Wisnuwardhani Diajeng Dwi Oktaverina Dian Qobila Belinda Dodik Prihatin AN Echwan Irianto Edi Wahjuni Elnadia, Salsabillah Rahmah Ermanto Fahamsyah Fadilah, Iftitah Arya Putri Faisal Samsudin Faizyah, Nadia Nurdiyana Fanny Tanuwijaya Fatmawati, Yeni Fauziah, Rafika Fendi Setyawan Fendi Setyawan Ferdyansyah, Dandy Fivi Faiqotul himmah Floranta Adonara, Firman Frinaldo, Dimas Seandy Hasbullah, M. Afif Himmatul Mahmudah Honainah Honainah I Gede Widhiana Suarda I Wayan Yasa Iga Dewi, Elit Ilmi, Besty Dyah Qorina Isro Vita Nugraningsih Iswi Hariyani Iswi Hariyani Khafid Setiawan Krisna Mukti Pradana Laela, Intan Lestari, Dhea Suci Lestari, Ria Nova Agustin Puji Maharany, Adelia Dwifa Mayang Asmara Megaputri, Vincencia Ma’arif, Samsul Misbahul Ilham Misbahul Ilham Moh. Ali Moh. Ali Muhammad Imaduddin Nasir, M Abd Ningsih, Arumiyati Nugroho, Fiska Maulidian Nur Fitriah Permatasari, Intan Permatasari Pramono, Gatot Eddy Puspita, Nabilah Ayu Puspito, Agung Nugroho Qori’ah, Ciplis Gema Rachma P. A, Shabrina Rafa, Muhammad Rahmadini, Intan Aulia Rahmanda, Rahadian Reyka Widia Nugraha Rizqiani Purwaningtiyas R Sarifudin, Ahmat Septiani, Vira Nadia Setiawan, Khafid Sharfinda, Nisriina Milla Sifah, Isrina Siti Ayu Rahayu Sonia Candra Dewi Sultonia, Ivone Suud, Hasbi Mubarak Syadzwina, Dhifa Nadhira Thaka, Ichan Ryan Ubaidillah, Mohammad Wahyudiono, Tri Wardana, Dendik Surya Wibowo, Kaisar Belmiro Khalfani Yoniksa K, Bintang