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THE STATE POSITION AS A PREFERENT CREDITOR OF THE TAX DEBT IN BANKRUPTCY Damayanti, Ratih
JOURNAL OF PRIVATE AND COMMERCIAL LAW Vol 2, No 1 (2018)
Publisher : Faculty of Law, Universitas Negeri Semarang

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Abstract

Bankruptcy is a decision issued by the Court that resulted in a general confiscation of all the wealth owned and the wealth that will be owned by the debtor in the future. The State has the preference right to tax debt on the property of the Taxpayer. This means that the position of the state as a preferent creditor who is declared to have prior rights over the property of the Taxpayer to be auctioned in public. The state's preference by taxpayer repayment is in fact not as easy as one might imagine, there are some problems. The purpose of article writing is to know the position of the State as a preferent creditor for the tax debt of the taxpayer declared bankrupt and know the obstacles of the State as a preferent creditor to the repayment of tax debt on taxpayers declared bankrupt. Provisions on the State's prior rights include the principal taxes, administrative sanctions in the form of interest, penalties, increases, and tax collection fees. The weakness in the regulation creates an impediment to the application of the State as a preferential creditor who has the preference right, namely the formulation of the preference right itself that is unclear about the notion of the state's position as the preferent creditor, in addition to the overlapping regulation of the preference right (preferent creditor) The Civil Code, the Law on General Taxation and Bankruptcy Laws and Postponement of Debt Payment Obligations which not only the State as the Preference rights holder's creditors.
PROGRAM KEMITRAAN MASYARAKAT ASOSIASI PENGUSAHA JASA DEKORASI DI KOTA SEMARANG TENTANG PERLINDUNGAN HUKUM BAGI PEKERJA HARIAN LEPAS Damayanti, Ratih
Jurnal Pengabdian Hukum Indonesia Vol 2 No 1 (2019)
Publisher : Fakultas Hukum, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v2i1.29978

Abstract

Perlindungan hukum terhadap pekerja/buruh tidak tetap, perlu mendapatkan perhatian secara serius oleh pihak-pihak terkait. Perlindungan hukum bagi pekerja sangat diperlukan mengingat kedudukannya yang lemah. Pekerja semaksimal mungkin tanpa khawatir sewaktu-waktu akan tertimpa kecelakaan kerja. Pemahaman perlindungan bagi para pekerja harian lepas pada asosiasi dekor di kota Semarang perlu ditingkatkan. Selama ini para pekerja lepas belum pernah mendapatkan informasi tentang perlindungan para pekerja lepas. Mereka bekerja sesuai dengan tugas yang harus dilakukan, tanpa mengetahui perlindungan apa yang diperoleh apabila terjadi permasalahan dalam bekerja. Ada kecenderungan para pekerja lepas tidak pernah tahu tentang hak-haknya sebagai karyawan lepas. Para pekerja harian lepas pada asosiasi dekor di kota Semarang belum pernah memperoleh informasi tentang perlindungan bagi pekerja harian lepas. Perlu adanya perlindungan hukum dalam hubungan kerja antara pengusaha dengan pekerja harian lepas. Perlindungan hukum terhadap pekerja harian lepas berarti terkait dengan hak-hak pekerja/buruh setelah melaksanakan kewajibannya. Dalam pelaksanaan perlindungan hukum terhadap pekerja harian lepas haruslah sesuai dengan Peraturan Ketenagakerjaan yang berlaku yaitu Undang-Undang No. 13 Tahun 2003 dan Peraturan Menteri Tenaga Kerja No. PER-06/MEN/1985. Target dari kegiatan pengabdian yang dilakukan ini adalah tercapainya penyadaran serta pemahaman akan kewajiban para anggota Asosiasi Pengusaha Jasa Dekorasi di Kota Semarang dalam memberikan perlindungan hukum berupa jaminan hak-hak dasar pekerja. Adanya pemahaman tersebut diharapkan maksud dan tujuan dalam kegiatan pengabdian masyarakat ini bisa tercapai.
Actualization of Social Welfare Through Law Number 4 of 2016 Regarding Public Housing Savings (TAPERA) Damayanti, Ratih
Law Research Review Quarterly Vol 2 No 3 (2016): L. Research Rev. Q. (August 2020) "Pancasila and Global Ideology: Challenges and
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/snh.v2i01.21319

Abstract

The birth of Law Number 4 of 2016 is one form of state efforts in ensuring social welfare in the form of meeting the needs of citizens for decent and affordable housing in the context of developing Indonesian people fully, self-identity, independent, and productive based on the Republic of Indonesia Constitution Indonesia in 1945. Efforts to meet the need for adequate shelter are still faced with the condition of the unavailability of long-term low-cost funds to support public housing finance. So that there is a need for a program that collects and provides long-term low-cost funds to support housing finance, the state is responsible for managing housing integration which is part of the housing finance system.
PENGARUH ASAS KERAHASIAAN DATA DAN INFORMASI WAJIB PAJAK PADA PENGAMPUNAN PAJAK (TAX AMNESTY) TERHADAP PENEGAK HUKUM DI INDONESIA Damayanti, Ratih
Indonesian State Law Review (ISLRev) Vol 2 No 1 (2019): ISLRev 2(1) Oktober 2019
Publisher : Department of Constitutional and Administrative Law, Faculty of Law Universitas Negeri Semarang (UNNES).

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Abstract

The purpose of this article is to find out the implementation and issues of confidentiality principle in Act No. 11 of 2016 concerning Tax Amnesty and to determine the effect of the principle of confidentiality of data and information on taxpayers in Act No 11 of 2016 concerning Tax Amnesty for law enforcement in Indonesia. The principle of confidentiality in Tax Amnesty provides a potential moral hazard. A moral hazard occurs because of the opportunities that enable these actions to materialize. Opportunities for Fiscus and Taxpayers to meet in person. This has the potential to cause a gray area between the Taxpayer and the Fiscus which can cause a moral hazard to the Taxpayer. The authority of the Fiscus is prone to be misused so that it can lead to several criminal actions that can be carried out, namely embezzlement or corruption that can harm the country's finances. When the crime occurs at a Tax Amnesty Taxpayer, it will be difficult to enforce the law because the data and information sourced from the Statement and the attachments that are administered cannot be used as a basis for investigation, investigation, and/or criminal prosecution of the Taxpayer cannot be used as a basic investigation, investigation and/or criminal prosecution of taxpayers.
Public Services Versus Covid-19: Participation of Villagers in Public Service based on E-Government in Pandemic Eko Mukminto; Martitah Martitah; Ratih Damayanti; Bayangsari Wedhatami
Jurnal Pengabdian Hukum Indonesia (Indonesian Journal of Legal Community Engagement) Vol 6 No 1 (2023): Indonesian Journal of Legal Community Engagement
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jphi.v6i1.60650

Abstract

This article aims to show how to improve public services' capability and accessibility through e-government for villagers to reduce the rate of spread and infection of Covid-19 and as community participation in alternative ways of getting public services, Electronic Government (e-Gov) or digital government exists. Electronic government (e-Gov) itself provides information and public services, business affairs, services related to governance, et cetera by using information technology tools. However, the obstacles in this e-government-based public service are in applying the information system and the knowledge and access to information on this e-government-based public service. The digital divide is found in rural communities, often uninformed and reluctant to experience new technologies. Therefore, a community service program is needed, namely Improving Community Capability and Accessibility in Utilizing E-Government Public Services for villagers in the Middle of the COVID-19 Pandemic Outbreak in Semarang Regency.
Halal Certification Systems: A Comparison Between Indonesia and Turkey Nurul Fibrianti; Aprila Niravita; Sang Ayu Putu Rahayu; Ratih Damayanti; Ayup Suran Ningsih
Pandecta Research Law Journal Vol 18, No 2 (2023): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v18i2.48095

Abstract

Ensuring the halal status of a product involves utilizing the services of a halal certification body, offering legal protection and confidence in halal product assurance for Muslim consumers. Indonesia is currently in the process of transitioning the certification authority from the non-governmental organization MUI to the government agency BPJPH under the Ministry of Religious Affairs. The halal certification mechanism through BPJPH closely aligns with the established process carried out by MUI. Similarly, Turkey has established the Halal Accreditation Authority (HAK) to guarantee the legal certainty of halal products, providing accreditation services for halal conformity assessment agencies. This study uses a descriptive method with a comparative approach. Focuses on positive legal nor governing the implementation of halal product between Halal Prodyct Assurance  (JPH) and Halal Accreditation Authority (HAK).  The findings reveal that in order to implement the Halal Product Assurance (JPH) system, the Indonesian government established the Halal Product Assurance Organizing Agency (BPJPH). The establishment of a globally recognized halal certification system and the removal of trade barriers in halal goods and services require the effective execution of responsibilities, as demonstrated by Turkey through the activities of the Halal Accreditation Authority (HAK). Turkey's strategy for ensuring the genuineness of halal products involves the Halal Accreditation Authority, tasked with evaluating, accrediting, and supervising the competence of halal conformity assessment bodies. This procedural framework aligns with both national regulations and international standards, incorporating additional technical regulations specified in the accreditation body's implementation documents.
Navigating Regional Regulatory Changes in Indonesia: An In-Depth Analysis of Post-Amendment Implementation of Law Number 12 of 2011 on Legislation Formation Bayangsari Wedhatami; Ratih Damayanti; Cindy Ayu Prasasi
Unnes Law Journal Vol. 9 No. 2 (2023): October, 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ulj.v9i2.37192

Abstract

In the context of Indonesia as a State of Law, the imperative role of the rule of law cannot be overstated in realizing the state's objectives. The formulation of Legislative Regulations, essential for upholding the rule of law, necessitates meticulous consideration of three fundamental principles: benefit, justice, and legal clarity. To ensure the effectiveness of these regulations in aligning with the direction and goals of national legal development, the process adheres to key principles, encompassing the clarity of objectives, appropriate institutional involvement, congruence among types, hierarchy, and material content, practicability, clarity of formulation, and transparency. This procedural framework is consistently implemented in a sustainable, coordinated, and integrated manner. The legal landscape in Indonesia underwent significant transformations with the enactment of Law Number 11 of 2020 on Job Creation, introducing the omnibus law technique. However, the subsequent Constitutional Court Decision Number 91/PUU-XVIII/2020 provisionally deemed this law unconstitutional. Responding to this decision, Law Number 12 of 2011 underwent a substantial amendment through Law Number 13 of 2022, specifically addressing the omnibus approach and enhancing meaningful public participation in statutory rule creation. This legal revision significantly influences the development of legal instruments at the regional level. Consequently, an examination of the implementation of regional legal product formation becomes imperative post the amendment of Law Number 12 of 2011 on the Formation of Legislative Regulations.
Optimalisasi Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Dalam Meningkatkan Penerbitan Nib Bagi Masyarakat Di Kabupaten Tuban Mega Mei Intan Sari; Ratih Damayanti
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 6 (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.v5i6.5533

Abstract

Dengan melakukan penerbitan NIB, para pelaku usaha dapat memperoleh banyak manfaat, yakni kepastian dan perlindungan dalam berusaha, pendampingan pengembangan usaha, kemudahan akses pembiayaan ke lembaga keuangan bank dan non-bank, dan kemudahan dalam pemberdayaan dari pemerintah. Namun, terjadi perbedaan signifikan antara jumlah orang berusaha sendiri dengan jumlah penerbitan NIB akibat rendahnya penerbitan NIB yang menyebabkan pelayanan perizinan tidak merata dirasakan oleh seluruh masyarakat Kabupaten Tuban dikarenakan para pelaku usaha yang minim literasi digital dan wilayahnya sangat jauh dari pusat kota Tuban. Tujuan penelitian ini adalah untuk menganalisis adanya optimalisasi dari DPMPTSP Tuban dalam meningkatkan penerbitan NIB dan menganalisis hambatan dalam optimalisasi tersebut. Metode penelitian yang digunakan adalah menggunakan teori kebijakan publik dari Harold D. Lasswell diselaraskan dengan pendekatan penelitian kualitatif dengan jenis penelitian yuridis empiris yang berasal dari data primer berupa data hasil wawancara dan data sekunder berupa studi kepustakaan dan studi dokumen. Hasil penelitian menunjukkan bahwa DPMPTSP Tuban berhasil meningkatkan penerbitan NIB secara signifikan setiap tahunnya sejak program Jempol Lari, Roadshow Pelayanan Publik, dan sosialisasi pelayanan perizinan kepada para pelaku usaha yang bertempat tinggal jauh dari pusat kota Tuban yang ingin melakukan legalisasi usaha sehingga dapat terpenuhinya Good Governance oleh DPMPTSP Tuban.
IMPLIKASI DUALITAS KEDUDUKAN BUMN TERHADAP KEMANDIRIAN KORPORASI DAN FUNGSI PELAYANAN PUBLIK Syafana Hanifah de Vries; Ratih Damayanti
Kertha Semaya: Journal Ilmu Hukum Vol. 13 No. 10 (2025)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2025.v13.i10.p05

Abstract

Penelitian ini bertujuan untuk mengkaji Badan Usaha Milik Negara (BUMN) khususnya pada dualitas kedudukan BUMN sebagai korporasi yang berorientasi pada keuntungan sekaligus sebagai instrumen negara dalam penyelenggaraan pelayanan publik serta implikasinya terhadap kemandirian korporasi dan fungsi pelayanan publik. Undang-Undang Nomor 1 Tahun 2025 tentang BUMN menghadirkan pembaharuan dan menawarkan Solusi dengan memperluas ruang kemandirian korporasi, namun disaat yang bersamaan justru juga meningkatkan beban kewajiban Public Service Obligation (PSO). Kondisi ini menimbulkan tumpang tindih antara hukum korporasi dan hukum administrasi negara yang berdampak menimbulkan ambivalensi, dimana secara normatif BUMN lebih mandiri, namun secara praktis tetap terikat dilema kewajiban ganda. Metode penelitian dilakukan menggunakan metode yuridis normatif dengan pendekatan interdisipliner hukum korporasi dan hukum administrasi negara. Hasil analisis menunjukkan bahwa harmonisasi dualitas kedudukan BUMN memerlukan mekanisme normatif berupa kompensasi PSO yang adil, penerapan prinsip good corporate governance, perlindungan manajerial melalui business judgment rule, serta pengawasan atas potensi monopoli. This study aims to examine State-Owned Enterprises (SOEs) with a particular focus on the duality of their legal status—as profit-oriented corporations and simultaneously as state instruments in the provision of public services—and its implications for corporate independence and public service functions. Law No. 1 of 2025 concerning SOEs introduces legal reform and offers solutions by expanding the scope of corporate autonomy; however, at the same time, it also increases the burden of Public Service Obligation (PSO). This situation creates an overlap between corporate law and administrative law, resulting in ambivalence wherein SOEs are normatively more autonomous yet remain practically bound by dual obligations. The research employs a normative juridical method with an interdisciplinary approach combining corporate law and administrative law. The findings indicate that harmonizing the dual status of SOEs requires normative mechanisms such as fair PSO compensation, the implementation of good corporate governance principles, managerial protection through the business judgment rule, and effective oversight to prevent potential monopolistic practices.
MODERNISASI PELAYANAN PUBLIK PERTANAHAN BERBASIS E-GOVERNMENT SEBAGAI UPAYA PENGUATAN GOOD GOVERNANCE DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN Arifah Mulyadina; Ratih Damayanti
Kertha Semaya: Journal Ilmu Hukum Vol. 13 No. 12 (2025)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2025.v13.i12.p02

Abstract

Penelitian ini bertujuan untuk merefleksikan implementasi modernisasi pelayanan pertanahan dalam memperkuat prinsip-prinsip good governance sekaligus mendukung pencapaian Pembangunan berkelanjutan (SDGs). Metode penelitian yang digunakan adalah yuridis normatif, dengan pendekatan terhadap peraturan perundang-undangan dan kebijakan terkait, serta literatur mengenai reformasi tata kelola pelayanan publik. Hasil penelitian menunjukkan bahwa integrasi berbagai media modernisasi, seperti Sentuh Tanahku, Sertipikat Elektronik (HT-el), Bhumi, Sipenta, dan Sipetik, telah meningkatkan efisiensi administrasi, memperkuat transparansi, dan akuntabilitas. Akan tetapi, implementasi modernisasi ini masih menghadapi beberapa hambatan, termasuk kesenjangan literasi digital, kerentanan keamanan sistem, dan perlunya harmonisasi regulasi agar layanan dapat berjalan optimal di seluruh wilayah. Oleh karena itu, upaya optimalisasi kebijakan, peningkatan kapasitas sumber daya manusia, serta penguatan infrastruktur teknologi menjadi sangat penting. Dengan langkah-langkah tersebut, e-government di sektor pertanahan dapat memberikan kontribusi yang lebih signifikan terhadap penguatan prinsip good governance untuk mendukung pencapaian SDGs secara berkelanjutan, merata, serta berkeadilan bagi seluruh masyarakat. This purpose of this research is to reflect on the implementation of land administration service modernization in strengthening the principles of good governance while supporting the achievement of the Sustainable Development Goals (SDGs). The research method employed is normative juridical, with an approach to relevant statutory regulations, and literature on publik service governance reform. The results indicate that the integration of various modernization platforms, such as Sentuh Tanahku, Electronic Land Mortgage (HT-el), Bhumi, Sipenta, and Sipetik, has improved administrative efficiency, enhanced transparency, and strengthened accountability. However, the implementation of this modernization still faces several challenges, including digital literacy gaps, system security vulnerabilities, and the need for regulatory harmonization to ensure optimal service delivery across all regions. Therefore, efforts to optimize policy, enhance human resource capacity, and strengthen technological infrastructure are crucial. With these measures, e-government in the land sector can make a more significant contribution to reinforcing the principles of good governance and supporting the achievement of SDGs in a sustainable, equitable, and