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All Journal JIHAD : Jurnal Ilmu Hukum dan Administrasi COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Widi Nugrahaningsih
Universitas Duta Bangsa Surakarta, Indonesia
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Klausula Baku Sebagai Bentuk Komunikasi Satu Arah yang Melanggar Kebijakan Perlindungan Konsumen Widi Nugrahaningsih; Margaretha Evi Yuliana
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 7 (2021): COMSERVA: (Jurnal Penelitian dan Pengabdian Masyarakat)
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.958 KB) | DOI: 10.59141/comserva.v1i7.53

Abstract

Di kehidupan sehari-hari, komunikasi dengan cara supaya orang lain tunduk, bisa dinamakan komunikasi satu arah,ini banyak terjadi, misalnya pelanggaran atas UUPK, khususnya hal adanya klausula baku. Banyak klausula baku dalam perjanjian kredit, jasa parkir, maupun di dunia perdagangan. Tujuan penelitian untuk menganalisis bentuk komunikasi satu arah yang masuk dalam jenis klausula baku yang melanggar ketentuan UUPK. Metode penelitian, merupakan penelitian kualitatif, dengan sumber data normatif didukung dengan data empiris. Hasil penelitian, komunikasi satu arah merupakan klausula baku, sering terjadi dalam kehidupan sehari-hari, misalnya; dalam perjanjian kredit yang menyatakan debitur tunduk pada peraturan yang berupa aturan baru, tambahan, lanjutan dan/atau pengubahan lanjutan yang dibuat sepihak oleh pelaku usaha; dalam nota jual beli barang yang bertuliskan “barang yang sudah dibeli tidak dapat dikembalikan”; dalam bidang jasa, misalnya jasa parkir, tiket parkir sering bertuliskan “barang hilang/rusak bukan tanggung jawab pengelola parkir”, Kesemuanya itu merupakan tindakan yang melanggar UUPK khususnya Pasal 18. Dalam hal ini UUPK sekaligus sebagai bentuk kepastian hukum bagi konsumen terhadap adanya klausula baku.
Analysis of the Conflict of Provisions Between Law No. 7 Of 2021 And Government Regulation No. 49 of 2022 Regarding the Imposition of Value-Added Tax in the Mining Sector Vinanda Langgeng Kencana; Rezi Rezi; Widi Nugrahaningsih
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/tgjk0d52

Abstract

This study analyzes the conflict of norms between Law Number 7 of 2021 on the Harmonization of Tax Regulations and Government Regulation Number 49 of 2022 concerning the imposition of Value Added Tax (VAT) in the mining sector, as well as its legal implications for legal certainty and the implementation of tax obligations by integrated mining companies in Indonesia. It employs normative legal research using statutory, conceptual, and case approaches. Primary, secondary, and tertiary legal materials are analyzed qualitatively through descriptive-analytical, grammatical, and systematic interpretation. The findings demonstrate a vertical conflict of norms regarding the VAT treatment of nickel ore supplies. Law Number 7 of 2021 places nickel ore supplies within taxable transactions subject to VAT, whereas Government Regulation Number 49 of 2022 grants a VAT exemption for certain strategic taxable goods, including nickel ore. The different legal constructions create regulatory disharmony that may conflict with the principles of lex superior derogat legi inferiori, legality, and legal certainty. The conflict generates uncertainty concerning VAT treatment, input VAT crediting, tax administration, and the risk of fiscal corrections and tax disputes. Harmonization is therefore required to ensure legal certainty and the effective implementation of the VAT system in the mining sector.
Legal Analysis of Tax Court Disputes Regarding the Determination of Loan Agreements as Value Added Tax Objects Riyan Ardiansyah; Widi Nugrahaningsih; M. Habib
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/wmewdn53

Abstract

This study aims to analyze tax court disputes related to the determination of loan agreements as subject to Value Added Tax (VAT). The research uses a normative juridical method with a legislative approach through the analysis of primary, secondary, and tertiary legal materials. The results show that disputes arise due to differences in interpretation regarding the legal qualifications of transactions, the application of the substance over form principle, and the principle of legality. Resolution is carried out through objections, appeals, and judicial reviews. The study highlights the importance of legal certainty in distinguishing loan transactions from service delivery to provide legal protection for taxpayers and tax authorities. Keywords: VAT, tax disputes, loan agreements.
Co-Authors M. Habib Margaretha Evi Yuliana Rezi Rezi Riyan Ardiansyah Vinanda Langgeng Kencana