Ratih Damayanti
Fakultas Hukum, Universitas Negeri Semarang

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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.
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.
LEGAL LOOPHOLES BEHIND JASTIP: JURIDICAL ANALYSIS OF POWER ATTORNEY AND RISK OF DOCUMENT DESTRUCTION IN TICKET EXCHANGE FOR SEVENTEEN [RIGHT HERE] WORLD TOUR CONCERT IN JAKARTA Marshanda Aulia Putri; Ratih Damayanti
IPMHI Law Journal Vol. 5 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ipmhi.v5i1.29098

Abstract

The purpose of this study is to analyze the validity of power of attorney for concert ticket exchanges in accordance with Indonesian civil law provisions. This study fills a gap in legal research by focusing on the validity of power of attorney in the exchange of tickets for the Seventeen [Right Here] World Tour in Jakarta, as well as aspects of personal data protection involved therein. The study applies normative legal research methods. The results of this study reveal that the use of a power of attorney in the ticket exchange process, as utilized by ticket exchange services, falls under the category of a special power of attorney governed by Article 1975 of the Indonesian Civil Code. The format of the power of attorney from the promoter complies with the provisions of Article 1320 of the Civil Code. Conclusion of this study is that Mecimapro acts as the data controller responsible for the entire concert. Promoter is obligated to destroy power of attorney documents that have been used and are no longer relevant to the promoter company, as a form of personal data protection and document archive management. The provisions regarding the destruction process are regulated in Article 44 of the Personal Data Protection Law, whose regulations are further strengthened by Government Regulation No. 87 of 1999 on the Procedures for the Submission and Destruction of Company Documents.
The Impact of the Implementation of Job Loss Guarantee in Law Number 6 of 2023 on Social Protection and Welfare of Workers Affected by Termination of Employment Rakrian Ajar Legowo; Ratih Damayanti
Semarang State University Undergraduate Law and Society Review Vol. 5 No. 2 (2025): July-December, 2025
Publisher : Faculty of Law, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/lsr.v5i2.25520

Abstract

Termination of employment (PHK) is an event that has significant impacts on the welfare of workers, both economically, socially, and psychologically. In response to this challenge, the Indonesian government introduced the Job Loss Insurance (JKP) program through Law Number 6 of 2023 as a new social protection scheme for workers affected by termination. This study employs a normative legal method with statutory and conceptual approaches to analyze the effectiveness of JKP in providing post-termination protection. The results show that the JKP scheme offers more comprehensive protection compared to the previous provisions in Law Number 13 of 2003. In addition to financial benefits in the form of cash assistance for up to six months, JKP also provides access to job training and employment placement services. This program not only helps workers survive the transitional period but also enhances their employment opportunities and competitiveness in the labor market. The scheme is managed by the Workers Social Security Agency (BPJS Ketenagakerjaan) with funding support derived from the redistribution of contributions from the Work Accident Insurance (JKK) and Death Insurance (JKM) programs, along with subsidies from the state budget (APBN). The implementation of JKP encourages active participation from both workers and employers in the social security system, strengthens labor formalization, and improves corporate accountability. With its proactive and sustainable approach, JKP has the potential to become a strategic instrument in the reform of national labor protection and to reinforce the role of the state in realizing social welfare for all Indonesian workers.