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Problems in the Implementation of the Collection of Land and Building Acquisition Fees in the Process of Buying and Selling Land and Buildings in Lahat District Andriani*, Shelvita; Wardhana, Arief Wisnu; Holijah, Holijah; Mahfuz, Abdul Latif
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34552

Abstract

This paper examines Taxes, as a vital instrument of government, play a central role in revenue collection for public financing. The Tax on Acquisition of Rights on Land and Building (BPHTB) in Lahat Regency, which is regulated by Regional Regulation No. 3/2011, often experiences obstacles in its implementation and collection, especially for taxpayers. This research examines the obstacles in the collection of BPHTB, particularly in land and building sale and purchase transactions in Lahat Regency, using empirical legal research methodology and qualitative analysis. The main obstacles found are the dishonesty of taxpayers in recording transaction values, the lack of public awareness of taxation, the stability of the Tax Object Value (NJOP), and the lack of information on BPHTB payment procedures. This study suggests the need for increased socialization and law enforcement to optimize revenue from BPHTB and increase taxpayer compliance.
Exploring the Justice Paradox in Clemency for Narcotics Convicts: A Case Study of Banyuasin Class IIB Prison Nikmatulo, Dodis; Achmad, Ruben; Wardhana, Arief Wisnu
Mimbar Keadilan Vol. 18 No. 2 (2025): Agustus 2025
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/mk.v18i2.13055

Abstract

The granting of clemency as a presidential prerogative within the Indonesian legal system has sparked considerable debate, particularly when applied to narcotics offenders classified as perpetrators of hard crimes. This study examines the case of Muhammad Aldin Purwanto, a narcotics convict who was granted clemency in the form of sentence reduction, despite having previously been sentenced to seven years' imprisonment for acting as an intermediary in the sale of a Schedule I narcotic substance. Clemency was granted on the grounds of good behavior and his role as the primary breadwinner for his family. This research aims to analyze the granting of clemency within the framework of justice, employing a normative juridical method with both conceptual and case study approaches. The study reveals a tension between the principle of retributive justice, which demands proportionate punishment for criminal acts, and the restorative justice approach, which emphasizes offender rehabilitation. The clemency granted in this case presents both a moral and legal dilemma, as it may be interpreted as a denial of retributive justice and a dilution of the meaning of criminal responsibility. The findings suggest that the absence of clear parameters for granting clemency creates vulnerabilities to policy deviation, potentially undermining the legitimacy of the criminal justice system itself. Therefore, a reformulation of clemency policy is necessary through clearer legal regulation, grounded in justice-based principles. Clemency should be guided by rational, objective, and balanced legal considerations that weigh both the rights of the convict and the public sense of justice.
Exploring the Motivations Behind Borrowing Company Names in Construction Service Auctions: A Case Study in Jambi Province Afianto, Vicky; Wardhana, Arief Wisnu; Mahfuz, Abdul Latif
Jurnal Ilmu Hukum Kyadiren Vol 6 No 2 (2025): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v6i2.249

Abstract

The government’s procurement of goods and services is a critical component in supporting the implementation of development initiatives in Indonesia, particularly within government agencies. This study examines the factors that drive the practice of borrowing company names in construction consultant service auctions in Jambi Province. Using a normative legal method, the study seeks to identify the motivations behind the involvement of individuals or business entities in such practices. The findings reveal several contributing factors, including the lack of or inconsistency in obtaining a Construction Service Business Entity Certificate (SBU), limited capital, the desire to leverage a well-known name, efforts to avoid the legal process, and ignorance or negligence of legal requirements. Additionally, the misuse of registered names and reliance on established company reputations emerge as significant motivations.
Perlindungan Hukum Keselamatan Kerja di PT Pertamina RU III Plaju dalam Proyek Kilang Minyak Nugraha, Abyan; Wardhana, Arief Wisnu; Kasra, Helwan; Mahfuz, Abdul Latif
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3488

Abstract

The purpose of this article is to examine legal protection for the safety of PT Pertamina Refinery Unit III Plaju workers in the oil refinery project agreement and the legal consequences of termination of employment. The method is normative with secondary data as the main source. The results show that worker safety protection is in accordance with the law, including the provision of protective equipment such as protective clothing, safety shoes and head protection. However, its implementation is not optimal because many workers are not aware of the importance of safety. If employment is terminated, workers are entitled to compensation in accordance with article 165 of the Employment Law. They get severance pay, long service awards and other rights with a certain nominal value. Workers are also considered creditors whose payments take precedence, giving them a priority position in claims.
PERJANJIAN TENAGA KERJA INDONESIA YANG BEKERJA DI LUAR NEGERI DAN PERLINDUNGAN HUKUMNYA Wardhana, Arief Wisnu
Lex Librum : Jurnal Ilmu Hukum 2020: Volume 6 Nomor 2 Juni 2020
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v6i2.176

Abstract

Abstrak Kerangka perlindungan hukum bagi tenaga kerja Indonesia baik yang disampaikan dan diajukan pada ASEAN, IOC ataupun ILO dapat diimplementasikan dalam kerangka bilateral, sehingga perjanjian kerja internasional meliputi pihak Indonesia yang meliputi PPTKIS dan Pemerintah Indonesia, dan pihak di mana tenaga kerja Indonesia bekerja diwakili oleh Pemerintah negara penerimaan untuk memberikan perlindungan hukum. lemahnya perlindungan hukum yang dimuat dalam perjanjian kerja. Karena perjanjian hanya dibuat antara calon tenaga tenaga kerja dengan Perusahaan Jasa Tenaga Kerja Indonesia yang dibuat tidak berdasarkan standar perjanjian kerja internasional. konstruksi hukum perjanjian kerja acapkali tidak memberikan rasa keadilan khususnya bagi tenaga kerja Indonesia yang bekerja di luar negeri. Adapun permasalahannya sebagai berikut: 1.Bagaimanakah bentuk perjanjian kerja tenaga kerja Indonesia yang bekerja di luar negeri? 2.Bagaimanakah perlindungan hukum terhadap tenaga kerja Indonesia yang bekerja di luar negeri? Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif yang mengutamakan data sekunder.Kesimpulan dari penelitian ini adalah 1.Bentuk perjanjian kerja tenaga kerja Indonesia yang bekerja di luar negeri berbentuk perjanjian kerjasama penempatan merupakan dasar utama perjanjian yang harus dilakukan pada setiap ingin melakukan penempatan tenaga kerja Indonesia ke luar negeri. Hal ini didasarkan pada Pasal 27 UU No. 39 Tahun 2004 mengatur mengenai penempatan baru dapat dilakukan bila Pemerintah Indonesia telah membuat perjanjian tertulis dengan pemerintah negara tujuan. 2.Perlindungan hukum terhadap tenaga kerja Indonesia yang bekerja di luar negeri adalah dimulai dengan perlindungan di dalam negeri yang dilakukan oleh Direktorat Perlindungan dan Advokasi adalah pencegahan dan penindakan terhadap Tenaga Kerja Indonesia non prosedural yang dilakukan melalui sweeping terhadap pelaksana penempatan Tenaga Kerja Indonesia non prosedural. Perlindungan hukum dan mediasi penyelesaian masalah Tenaga Kerja Indonesia yang telah dilakukan oleh pemerintah melalui tindakan preventif-antisipatif. Kata Kunci: Perlindungan Hukum, PPTKIS, PJTKI Abstract: The legal protection framework for Indonesian workers both submitted and proposed to ASEAN, IOC or ILO can be implemented in a bilateral framework, so that international labor agreements include the Indonesian side which includes PPTKIS and the Government of Indonesia, and parties where Indonesian workers work are represented by the Government of the country acceptance to provide legal protection. weak legal protection contained in the work agreement. Because agreements are only made between prospective workers and the Indonesian Manpower Services Company which are made not based on international labor agreement standards. Legal construction of labor agreements often does not provide a sense of justice especially for Indonesian workers who work abroad. The problems are as follows: 1. What is the form of the employment agreement for Indonesian workers who work abroad? 2. What is the legal protection of Indonesian workers working abroad? This type of research used in this study is a normative legal research that prioritizes secondary data. The conclusions of this study are 1. The form of employment agreements for Indonesian workers working abroad in the form of placement cooperation agreements are the main basis of the agreement that must be done on every wish to place Indonesian workers abroad. This is based on Article 27 of Law No. 39 of 2004 regulating the placement can only be done if the Government of Indonesia has made a written agreement with the government of the destination country. 2. Legal protection for Indonesian workers working abroad is started with domestic protection carried out by the Directorate of Protection and Advocacy, which is the prevention and enforcement of Indonesian non-procedural Workers through sweeping of implementing non-procedural Indonesian Workers. Legal protection and mediation of the resolution of problems of Indonesian Workers that have been carried out by the government through preventive-anticipatory measures.