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Prinsip Keadilan Pengenaan Pajak Terhadap Perseroan Terbatas Yang Dinyatakan Pailit Mega Purnamasari; Fendi Setyawan; Jayus Jayus
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 (207.931 KB) | DOI: 10.19184/jik.v2i2.24937

Abstract

Perseroan Terbatas merupakan badan usaha yang berbadan hukum, sehingga Perseroan Terbatas termasuk dalam subjek pajak. Pengaturan terkait pajak dalam Perseroan Terbatas sudah ditetapkan dan sesuai dengan kententuan peraturan yang ada. Pajak Perseroan Terbatas dihitung dari jumlah pendapatan yang diperoleh Perseroan Terbatas tersebut dalam satu tahun operasi. Pengenaan pajak dalam usaha Perseroan Terbatas harus dilaksanakan dalam perolehan dan juga pendapatan Perseroan Terbatas terdapat Pajak yang harus dikeluarkan yang merupakan termasuk dalam kepentingan Perseroan Terbatas tersebut juga. Kewajiban perpajakan bagi perusahaan yang telah dinyatakan pailit telah diatur dalam ketentuan Peraturan Perundang-undangan, berdasarkan pada Pasal 32 Ayat (1) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Perseroan Terbatas yang dinyatakan Pailit dalam kepengurusannya telah dihentikan, maka dengan sendirinya Perseroan Terbatas tersebut tidak lagi dapat melakukan kegiatan usaha untuk dapat menghasilkan sebuah keuntungan yang menjadi sumber kewajiban pajak dari Perseroan tersebut. Perseroan sebagai badan hukum tidak lagi dapat dibebani pajak, terkecuali tetap membayar pajak yang masih terutang sebelum dinyatakan pailit.
PERLINDUNGAN HUKUM TERHADAP PASIEN COVID-19 PADA PELAYANAN KESEHATAN DI RUMAH SAKIT: SEBUAH LITERATURE REVIEW I Gede Widhiana Suarda; Fendi Setyawan; Ulfa Elfiah
Supremasi Hukum: Jurnal Penelitian Hukum Vol 32 No 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jsh.32.1.40-59

Abstract

Artikel ini merupakan tinjauan literatur awal yang bertujuan untuk menemukan arah penelitian yang tepat terkait dengan perlindungan hukum bagi pasien COVID-19 di Indonesia. Dalam upaya mencapai tujuan tersebut, kajian dalam artikel ini menggunakan metode literatur review dengan mengumpulkan data dari berbagai sumber literatur seperti buku dan jurnal untuk membandingkan hasil penelitian yang satu dengan yang lainnya. Langkah selanjutnya adalah melakukan identifikasi literatur yang relevan dengan topik yang dibahas. Dari proses tersebut, terdapat 6 penelitian yang relevan untuk di-review. Hasil kajian menunjukkan dua kesimpulan. Pertama, topik penelitian tentang perlindungan hukum terhadap pasien COVID-19 pada pelayanan kesehatan di Rumah Sakit merupakan sebuah topik yang perlu diteliti lebih lanjut mengingat topik tersebut belum dibahas dalam penelitian exisiting. Kedua, metode penelitian empiris maupun non doctrinal perlu dilakukan secara holistik dengan subyek utama adalah pasien COVID-19 termasuk para pihak yang berkaitan langsung dengan pelayanan terhadap pasien COVID-19 di rumah sakit, seperti tenaga kesehatan dan juga pihak pimpinan rumah sakit. Dengan demikian, hasil penelitian empiris tentang perlindungan hukum terhadap pasien COVID-19 pada playanan kesehatan di Rumah Sakit akan dapat memperkaya ilmu pengetahuan, baik untuk bidang ilmu-ilmu rumpun kesehatan, hukum, maupun ilmu-ilmu sosial.
Illicit Cigarette Trade in Indonesia: Trends and Analysis from the Recent Judgments I Gede Widhiana Suarda; Evan Hamman; Bayu Dwi Anggono; Fendi Setyawan; Moch. Marsa Taufiqurohman; Zaki Priambudi
Sriwijaya Law Review Volume 8 Issue 1, January 2024
Publisher : Faculty of Law, Sriwijaya University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28946/slrev.Vol8.Iss1.2726.pp38-59

Abstract

The illicit cigarette trade has begun to receive scholarly attention globally. Empirical studies on the illicit cigarette trade are available in the context of Indonesia. However, the Indonesian judicial system lacks a focus on treating illegal practices. To fill the gap, we examine Indonesian court decisions involving the illicit cigarette trade between 2010 and 2019. We provide an overview of the enforcement of Indonesia’s Excise Law 2007 relating to offences related to the illicit cigarette trade. By using a systematic quantitative literature review, we collected data on Indonesian court decisions and found the following: (1) convictions for the practice of illicit trade in cigarettes were relatively steady, with a total number from one to six court decisions annually; (2) certain offences from Indonesia Excise Law 2007 have not been found in the convictions, suggesting their underutilisation in terms of monitoring and enforcement effort; (3) the primary motivation of illicit cigarette traders as reported through the judicial system is the economic benefit or “profit” available to the enterprise; and (4) the sentencing decisions are dominated by the application of the “cumulative principle” with fines and imprisonment applied at the same time. The finding on the average length of imprisonment for illicit cigarettes, which was around 18 months, shows that this crime has low risk compared with the punishment for illicit trade in drugs and narcotics in Indonesia.
Responsibility of Notaries in Making Sale and Purchase Agreement Where the Object Is in Dispute Rita Bayu Astuti; Yanwar Triya Nurjanah; Fendi Setyawan; Firman Floranta Adonara
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 9 No 2 (2025): December 2025
Publisher : Universitas Islam Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v9i2.11522

Abstract

The purpose of this research is to analyze and find out the Notary's responsibility in making the sale and purchase binding agreement that he made. The approach method in this research is normative juridical. The data used are primary and secondary data obtained through interviews and literature study, data analysis was carried out by analytical descriptive. The results of the research concluded: The Notary's responsibility in making the sale and purchase binding agreement that he made is if the sale and purchase agreement on land signed and made by a Notary made an error, it is not in accordance with the procedure for making it, then the Notary has legal responsibility to whom and to whom. who the deed of sale and purchase agreement is made, and if the Notary is proven to have made a mistake, whether intentional or unintentional, then the legal consequences that arise can be subject to sanctions according to the level of error or error in the binding deed of sale and purchase made by a Notary may be subject to sanctions including administrative sanctions. The solution to making a deed of sale and purchase binding agreement (PPJB) in the event of a dispute is through deliberation or through the courts. The aggrieved party can sue the party who caused the loss in court or by canceling the agreement that has been made by the parties. Dispute resolution using non-litigation or Alternative Dispute Resolution (ADR) is actually a family dispute resolution model compared to dispute resolution through judicial institutions which tend to be confrontational, taking into account wins and losses and ignores social elements in society. While the settlement through the judiciary is carried out if the deliberation efforts are not reached, then the settlement must be through the courts.
Legal Consequences Of Self-Promotion By Notaries Through Social Media Yustisya Zaharon; Fendi Setyawan; Fanny Tanuwijaya
MIMBAR YUSTITIA : Jurnal Hukum dan Hak Asasi Manusia Vol 9 No 2 (2025): December 2025
Publisher : Universitas Islam Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v9i2.11523

Abstract

Social media is one example of the many uses of technology due to the current of globalization. One profession that uses social media is the profession of notary to promote themselves. The form of self-promotion by Notaries through social media is a violation of Article 4 paragraph (3) of the Notary Code of Ethics, that Notaries are prohibited from publishing or promoting themselves, either alone or together by including their name and position, using print and/or electronic media, in the form of advertisements, congratulations, thanks, marketing activities, sponsorship activities, whether in the social, religious, or sports fields. The purpose of this study is to determine the results of legal self-promotion by notaries through social media. The research method used is normative juridical with a regulatory-statute approach and a conseptual approach. The results of the study revealed that the legal consequences for notaries who promote themselves through social media are only regulated in Article 6 paragraph (1) and (2) of the Notary Code of Ethics, the legal consequences of paragraph (1) include: Reprimand, Warning, Schorsing (temporary dismissal) from the Association, Onzetting (dismissal) from the Association, and Dishonorable Dismissal from the Association. Then, paragraph (2) states that sanctions imposed on members who violate the Code of Ethics are adjusted according to the quantity and quality of the violations committed. In conclusion, self-promotion by Notaries through social media is only regulated in Article 4 paragraph (3) of the Notary Code of Ethics. There is still ambiguity in Article 17 paragraph (1) letter i of the Notary Law, which only stipulates that Notaries are prohibited from engaging in other work that conflicts with religious norms, morality, or propriety that could affect the honor and dignity of the Notary position. However, it does not further regulate what work falls within the qualifications to affect the honor and dignity of the Notary position. This certainly creates legal uncertainty for Notaries.