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All Journal Jurnal Hukum Adigama Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP)
Arthuro Richie Gunawan
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Law, Crime, Criminology & Criminal Justice

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KEWENANGAN BADAN PENYELESAIAN SENGKETA KONSUMEN DALAM MENANGANI SENGKETA ASURANSI (CONTOH KASUS DALAM PUTUSAN NOMOR 320/PDT.G/2019/PN MDN) Arthuro Richie Gunawan; Amad Sudiro
Jurnal Hukum Adigama Vol. 5 No. 2 (2022): Jurnal Hukum Adigama
Publisher : Fakultas Hukum Universitas Tarumanagara

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Abstract

Disputes can occur in various sectors and one of them is the insurance sector. Disputes that arise between 2 or more parties can be resolved either through courts or through alternative dispute resolution institutions (known as “LAPS”), which based on legal regulations in effect until 2019 the Indonesian Insurance Mediation and Arbitration Institution (known as “BMAI”) is an alternative dispute resolution institution established for the insurance sector. One example of a dispute in the insurance sector that was settled through alternative dispute resolution procedure is the case of District Court Decision Number 320/Pdt.G/2019/ PN Mdn, which in that case the Consumer Dispute Settlement Institution (known as “BPSK”) of Medan City settled the dispute, even though the insurance company had stated that it was not willing to settle the dispute through Consumer Dispute Settlement Institution of Medan City, because it had been agreed beforehand that if a dispute ever arise between the insurance company and parties related with the Insurance Policy the dispute would be resolved either through the Indonesian Insurance Mediation and Arbitration Institution or District Court. Even so, the Consumer Dispute Settlement Institution of Medan City continued to issue a decision on the dispute, which means that there is a legal problem, where the law in practice is not in accordance with the law in reality. Based on the applicable laws and regulations that are in effect at that time, the Consumer Dispute Settlement Institution of Medan City was not authorised to settle that insurance dispute.
Mekanisme Peninjauan Kembali atas Putusan Pengadilan Pajak dalam Upaya Penyelesaian Sengketa Pajak Arthuro Richie Gunawan; Edith Ratna Mulyaningrum
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 4 No. 6 (2024): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik (September - Oktober 2024)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v4i6.2849

Abstract

Penerimaan pajak adalah salah satu pendapatan negara. Salah satu pihak yang merupakan bagian penting dari bidang perpajakan adalah wajib pajak sebagai pihak memiliki kewajiban membayar pajak. Salah satu hal yang dapat menimbulkan terjadinya persengketaan antara wajib pajak dan pejabat perpajakan yang berwenang adalah perbedaan pendapat mengenai Surat Ketetapan Pajak (SKP). Wajib pajak dalam suatu sengketa pajak sesuai UU Tata Cara Perpajakan dapat melakukan upaya keberatan yang dapat diikuti dengan upaya banding ke pengadilan pajak, namun dapat juga dilakukan upaya peninjauan kembali. Sangat penting untuk dianalisis mengenai tata cara penyelesaian sengketa pajak di pengadilan pajak dan mekanisme peninjauan putusan pengadilan pajak. Penelitian ini dilakukan dengan penelitian hukum yang bersifat normatif dengan teknik analisis data kualitatif. Berdasarkan UU Tata Cara Perpajakan dan UU Pengadilan Pajak wajib pajak harus menempuh terlebih dahulu upaya keberatan atas SKP dan keputusan atas keberatan atas SKP setelah itu dapat diikuti dengan upaya banding ke pengadilan pajak. Wajib pajak memang dapat melakukan upaya peninjauan kembali atas putusan banding pengadilan pajak kepada Mahkamah Agung, namun wajib pajak hanya dapat melakukannya berdasarkan alasan pengajuan peninjauan kembali sesuai dengan Pasal 91 UU Pengadilan Pajak dan sesuai dengan batas waktu pengajuan peninjauan kembali dalam ketentuan Pasal 92.
Co-Authors Amad sudiro Edith Ratna Mulyaningrum