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Insentif Pajak Bagi Dunia Bisnis Sebagai Upaya Pencegahan Kepailitan Pada Masa Pandemi Corona Virus Disease 2019 (Covid-19) Yenny Yuniawaty Lunandi
Dialogia Iuridica Vol. 13 No. 2 (2022): Journal Dialogia Iuridica Vol 13, No.2 Year 2022
Publisher : Faculty of Law, Maranatha Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/di.v13i2.4593

The development of the national economy is supported by various business activities carried out in Indonesia. In business activities there is the potential to obtain economic benefits so that it cannot be separated from the obligation of entrepreneurs as business actors to pay taxes. Therefore, business and taxes are two things that are very crucial in the Indonesian economy to support public welfare. The Corona Virus Disease 2019 (Covid-19) pandemic has had a huge impact on the condition of the business world in Indonesia. With the policy of limiting community activities to control the spread of Corona Virus Disease 2019 (Covid-19), there are several affected business sectors experiencing financial distress. The financial distress can cause business actors whose business capital is loans from other parties, for example, banks cannot fulfill their obligations to pay debts that have matured and are threatened with bankruptcy. During the Corona Virus Disease (Covid-19) pandemic, there was an increase in bankruptcy cases which resulted in a slowdown in Indonesia's economic recovery. Government support for the business world in order to survive in the face of the Corona Virus Disease 2019 (Covid-19) pandemic by making policies in the field of taxation in the form of providing tax incentives to business people is an effort to prevent bankruptcy. Therefore, during the Corona Virus Disease 2019 (Covid-19) pandemic, the government needs to extend the period of providing tax incentives and expand sectors that are given tax incentives.

The Provision of Lend Based on Collateral in the Form of Inherited Objects on Behalf of the Heirs in Relation to the Principle of Legal Certainty Melysa Putri Alensia*; Yenny Yuniawaty Lunandi
Riwayat: Educational Journal of History and Humanities Vol 6, No 2 (2023): Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i2.30887

Financial limitations to make ends meet, allow everyone to borrow some money from individuals and banking institutions. In granting credit to debtors, the bank requires the debtor to provide collateral. In practice, there is land and/or buildings which are objects of inheritance on behalf of the testator which are used as collateral when applying for credit to the bank. This study aims to understand and examine legal certainty for banks as creditors if the debtor uses the object of inheritance as collateral in applying for credit. In this study the authors used a legal research method that used a normative juridical research type, namely research that was intended to conduct a study of the application of rules or norms in positive law. The data source used by the author in this study is secondary data obtained from library research. The results of the research show that collateral is an important requirement in granting credit. Collateral is the bank's belief in the ability and ability of the debtor to pay off his debt obligations according to the agreement, so that the bank should have strict criteria for receiving guarantees from the debtor. behind the first name on behalf of the heirs in order to provide legal certainty for the bank as a creditor.

Perubahan Perseroan Terbatas Perorangan Menjadi Perseroan Terbatas Persekutuan Modal Ditinjau Dari Kemanfaatan Hukum Br Sebayang, Ruhulina; Yenny Yuniawaty Lunandi
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1924

The government provides convenience for Micro and Small Enterprises (hereinafter abbreviated as UMK) by making a breakthrough through Law Number 6 of 2023 concerning the Stipulation of Government Regulations in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. Article 109 of Law Number 6 of 2023 concerning Job Creation reads: "A Limited Liability Company, hereinafter referred to as the Company, is a legal entity that is a capital partnership, established based on an agreement, carrying out business activities with authorized capital entirely divided into shares or individual Legal Entities that meet the criteria for Micro and Small Enterprises as stipulated in the laws and regulations regarding Micro and Small Enterprises." If an individual PT no longer meets the criteria for Micro and Small Enterprises and/or its shareholders become more than 1 person, the Individual PT must change its status to a Capital Partnership as stipulated in Article 17 of the Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 21 of 2021 concerning Terms and Procedures for Registration of Establishment, Change and Dissolution of Limited Liability Company Legal Entities. The purpose of this study is to determine and analyze the change of Individual PT to Capital Partnership PT, as well as the legal benefits in changing Individual PT to Capital Partnership PT. This research uses normative juridical methods by taking a statutory approach and a conceptual approach. The nature of the research uses descriptive analysis by reviewing, describing, and explaining legal problems or issues regarding the change of Individual PT to Capital Partnership PT in terms of legal benefits. The results showed that the change of Individual PT to Capital Partnership PT creates legal benefits for Micro and Small Enterprises in the ease of doing business and investing.

Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Dikaitkan Dengan Kemanfaatan Hukum Gabriella; Yuniawaty, Yenny
UNES Journal of Swara Justisia Vol 8 No 4 (2025): Unes Journal of Swara Justisia (Januari 2025)
Publisher : Program Magister Ilmu Hukum Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jn26mx61

Pajak adalah kewajiban pembayaran kepada negara yang dikenakan secara memaksa berdasarkan undang-undang. Pengenaan pajak terhadap objek pajak adalah berdasarkan tarif pajak. Pajak Pertambahan Nilai (PPN), sebagai sumber utama pendapatan negara di Indonesia, telah naik dari 10% menjadi 11% sejak 1 April 2022 dengan rencana meningkat menjadi 12% pada 1 Januari 2025. Kenaikan ini bertujuan untuk mengurangi defisit APBN dan meningkatkan penerimaan negara, terutama pasca COVID-19. Dampak dari kenaikan PPN meliputi pemungutan pajak atas barang mewah. Hal ini menimbulkan perdebatan mengenai dampaknya terhadap masyarakat, serta implikasinya dari perspektif kemanfaatan hukum dan teori utilitarianisme Jeremy Bentham. Tujuan penelitian ini untuk mengetahui dan menganalisis kenaikan pajak pertambahan nilai dikaitkan dengan teori kemanfaatan hukum Jeremy Bentham. Peneliti menggunakan metode yuridis normatif, sifat penelitian menggunakan dekriptif analitis dengan mengkaji, menguraikan, dan menjelaskan permasalahan atau isu hukum tentang kenaikan pajak pertambahan nilai ditinjau dari kemanfaatan hukum. Hasil penelitian menunjukkan bahwa kenaikan pajak pertambahan nilai sejalan dengan kemanfaatan hukum karena kelompok masyarakat yang akan menerima manfaat dari kenaikan pajak atas barang mewah jauh lebih banyak dari presentase masyarakat yang mengalami kenaikan pajak tersebut, sehingga teori kemanfaatan hukum Jeremy Bentham dengan prinsip "the greatest happiness for the greatest number" (kebahagiaan terbesar bagi jumlah orang terbanyak) telah terpenuhi.

Examination on The Last Will of Organs and Cadaver Donors Related to Health Omnibus Law of Indonesia Narwastuty, Dian; Yuniawaty, Yenny; Basani, Christin Septina
Journal of Contemporary Law Studies Vol. 2 No. 1 (2024): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/lawstudies.v2i1.3249

This study aims to analyze the role of the last will in organ and cadaver donations within the framework of Indonesia's Health Omnibus Law. Utilizing a normative juridical approach, the research examines legal principles and regulations, emphasizing the significance of last wills as legal documents to streamline donation procedures, clarify donor intentions, and safeguard rights. Data was collected from legal texts, government publications, and expert interviews to identify gaps in the legal system, focusing on donor autonomy and family consent.The findings reveal ambiguities in implementing last wills, often leading to conflicts with family consent and religious considerations. Interviews with legal and healthcare professionals indicate the prioritization of family decisions over documented donor wishes, highlighting the need for clear guidelines and legal safeguards. The study also identifies logistical and cultural challenges, including low public awareness and inadequate healthcare infrastructure, which hinder the effective implementation of organ donation laws.This research concludes that integrating last wills into Indonesia's legal framework can enhance procedural transparency, protect donor rights, and address ethical and cultural complexities. Revisions to existing regulations, public education, and improved healthcare infrastructure are recommended to balance donor autonomy with societal and health system needs, ensuring a robust organ donation system.

Kepastian dan Perlindungan Hukum Bagi Masyarakat Adat Suku Balik Dalam Pengadaan Tanah Untuk Pembangunan Ibu Kota Nusantara Yani, Margaretha Dwi; Yuniawaty, Yenny
UNES Law Review Vol. 7 No. 3 (2025)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i3.2401

Kalimantan Timur menjadi daerah yang ditetapkan sebagai ibu kota negara yang baru dengan sebutan Ibu Kota Nusantara. Dalam pelaksanaan pembangunan IKN, masyarakat adat Suku Balik yang telah ada sejak zaman nenek moyang di wilayah IKN merasa terpinggirkan dan hingga kini belum jelas pengakuannya. Tujuan penelitian ini ialah menganalisis kepastian dan perlindungan hukum terhadap masyarakat adat Suku Balik dalam pengadaan tanah untuk pembangunan Ibu Kota Nusantara. Metode penelitian dalam penulisan ini menggunakan metode yuridis normatif dengan analisis deskriptif, melalui pendekatan peraturan perundang-undangan dan pendekatan konseptual. Hasil penelitian ini menunjukan bahwa meskipun terdapat pengakuan masyarakat adat secara konstitusi, implementasi untuk memberikan kepastian dan perlindungan hukum masih lemah, yang mengakibatkan terjadinya konflik agraria antara pemerintah dan masyarakat adat Suku Balik. Adapun upaya perlindungan hukum terhadap masyarakat adat Suku Balik dapat dilakukan dengan upaya preventif dan represif.

Pertanggungjawaban Hukum Atas Pelanggaran Hak Cipta oleh Penderita Mythomania Menurut Peraturan Perundang-Undangan yang Berlaku di Indonesia Aprilian, Sena; Yuniawaty, Yenny
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 3 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i3.3947

Seiring dengan perkembangan zaman, muncul fenomena yang dikenal dengan istilah FoMO (Fear of Missing Out). Fenomena ini terkait dengan gangguan psikologis yang disebut Mythomania, yaitu kondisi dimana seseorang cenderung berbohong secara berlebihan, bahkan tentang hal-hal kecil yang tidak penting. Fenomena Mythomania ini dapat merugikan berbagai pihak, terutama dalam hal hak kekayaan intelektual, seperti pencurian atau klaim karya orang lain di bidang fotografi dan videografi. Penelitian ini bertujuan untuk menganalisis pertanggungjawaban hukum atas pelanggaran hak cipta oleh penderita Mythomania menurut peraturan perundang-undangan yang berlaku di Indonesia. Metode penelitian yang digunakan adalah yuridis normatif dengan fokus pada hubungan antara penderita Mythomania dan hak cipta, serta studi literatur dengan mengumpulkan dan menganalisis peraturan perundang-undangan, dokumen hukum, jurnal, dan buku yang relevan dengan topik ini. Hasil penelitian menunjukan bahwa penderita Mythomania masih dapat mempertanggungjawabkan perbuatannya berdasarkan kriteria tertentu, sehingga perlu adanya peraturan khusus mengenai pertanggungjawaban hukum dari berbagai kriteria keparahan gangguan mental.

Perubahan Perseroan Terbatas Perorangan Menjadi Perseroan Terbatas Persekutuan Modal Ditinjau Dari Kemanfaatan Hukum Br Sebayang, Ruhulina; Yenny Yuniawaty Lunandi
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1924

The government provides convenience for Micro and Small Enterprises (hereinafter abbreviated as UMK) by making a breakthrough through Law Number 6 of 2023 concerning the Stipulation of Government Regulations in Lieu of Law Number 2 of 2022 concerning Job Creation into Law. Article 109 of Law Number 6 of 2023 concerning Job Creation reads: "A Limited Liability Company, hereinafter referred to as the Company, is a legal entity that is a capital partnership, established based on an agreement, carrying out business activities with authorized capital entirely divided into shares or individual Legal Entities that meet the criteria for Micro and Small Enterprises as stipulated in the laws and regulations regarding Micro and Small Enterprises." If an individual PT no longer meets the criteria for Micro and Small Enterprises and/or its shareholders become more than 1 person, the Individual PT must change its status to a Capital Partnership as stipulated in Article 17 of the Regulation of the Minister of Law and Human Rights of the Republic of Indonesia Number 21 of 2021 concerning Terms and Procedures for Registration of Establishment, Change and Dissolution of Limited Liability Company Legal Entities. The purpose of this study is to determine and analyze the change of Individual PT to Capital Partnership PT, as well as the legal benefits in changing Individual PT to Capital Partnership PT. This research uses normative juridical methods by taking a statutory approach and a conceptual approach. The nature of the research uses descriptive analysis by reviewing, describing, and explaining legal problems or issues regarding the change of Individual PT to Capital Partnership PT in terms of legal benefits. The results showed that the change of Individual PT to Capital Partnership PT creates legal benefits for Micro and Small Enterprises in the ease of doing business and investing.

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