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All Journal INFO ARTHA Jurnal Hukum Lex Generalis Jurnal Dialektika Hukum
NAFIS DWI KARTIKO
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Tata Kelola dan Perlindungan Hak Asasi Manusia di Era Globalisasi Investasi: Strategi dan Tantangan Agustin Widjiastuti; Nafis Dwi Kartiko
Jurnal Hukum Lex Generalis Vol 5 No 11 (2024): Tema Hukum Lingkungan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research highlights the imbalance between foreign investment growth and human rights protection in Indonesia. The main problem is the potential for human rights violations in investment activities, such as land conflicts and socio-economic impacts that harm local communities. The purpose of this study is to evaluate the policies and strategies implemented by the government to ensure that investment is in line with respect for human rights, and to identify obstacles that hinder the effectiveness of such protection. The results show that while foreign investment can drive economic growth, stricter regulations, active stakeholder engagement, and effective oversight are needed to prevent human rights violations. This approach is expected to create a fair and sustainable investment environment, while safeguarding social and humanitarian interests in the midst of investment globalization.
APAKAH REGULASI PERPAJAKAN DI INDONESIA MENDUKUNG PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS? Amrie Firmansyah; Nafis Dwi Kartiko
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3891

Abstract

Penelitian ini bertujuan untuk menganalisis keterkaitan regulasi perpajakan di Indonesia dengan pencapaian Sustainable Development Goals (SDGs). Penelitian ini menggunakan pendekatan kualitatif dengan metode directed content analysis terhadap regulasi perpajakan Indonesia yang berlaku hingga tahun 2025, meliputi undang-undang perpajakan, peraturan pemerintah, peraturan menteri keuangan, dan peraturan direktur jenderal pajak, dengan menggunakan delapan tujuan SDGs yang relevan dengan kebijakan fiskal sebagai kerangka analisis. Hasil penelitian menunjukkan bahwa regulasi perpajakan Indonesia lebih banyak mendukung tujuan yang berkaitan dengan pertumbuhan ekonomi, industrialisasi, penguatan kelembagaan, dan mobilisasi sumber daya domestik, terutama SDG 8, SDG 9, SDG 16, dan SDG 17, yang tercermin dalam ketentuan mengenai insentif investasi, fasilitas perpajakan, penguatan administrasi dan kepatuhan pajak, serta optimalisasi penerimaan negara. Sebaliknya, dukungan terhadap SDG 1, SDG 10, SDG 12, dan SDG 13 masih terbatas dan diwujudkan melalui instrumen perpajakan tertentu yang belum secara eksplisit diarahkan untuk mendukung pencapaian tujuan tersebut. Oleh karena itu, regulasi perpajakan Indonesia berkontribusi terhadap pencapaian SDGs melalui fungsi fiskal dan ekonomi, sementara integrasi target SDGs ke dalam desain kebijakan perpajakan nasional masih memerlukan penguatan.
TINJAUAN YURIDIS PEMBUKTIAN TERBALIK DALAM PERLINDUNGAN KONSUMEN DI SEKTOR JASA KEUANGAN Nafis Dwi Kartiko
Jurnal Dialektika Hukum Vol 7 No 2 (2025): Jurnal Dialektika Hukum
Publisher : Law Department Jenderal Achmad Yani University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36859/jdh.v7i2.4663

Abstract

This research explores aspects of reverse proof in consumer protection, particularly in the financial sector. Using a normative juridical approach, this research combines Statutory and Doctrinal Approaches, focusing on the Law of the Republic of Indonesia Number 8 Year 1999 on Consumer Protection and various regulations of the Financial Services Authority. The analysis involves reviewing legal doctrines and related literature to understand the implementation of the reverse proof principle in legal regulations and practices. The results found discrepancies between the theoretical framework of the Consumer Protection Law and actual practice, where the burden of proof is often still placed on the consumer. In the financial services sector, although POJK 6/POJK.07/2022 supports dispute resolution through the Financial Services Sector LAPS by mediation and arbitration, there is a misalignment with the reverse proof principle. In arbitration, both parties, consumer and business, are required to prove their own claims. This finding underscores the need for harmonization between legal theory and practice, particularly in the application of reverse proof for effective and fair consumer protection in the financial services sector.
Co-Authors Agustin Widjiastuti Amrie Firmansyah