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All Journal JURNAL MAGISTER HUKUM UDAYANA Jurnal Akta MLJ Widya Yuridika Jurnal Hukum Samudra Keadilan KERTHA WICAKSANA Jurnal Justitia : Jurnal Ilmu Hukum dan Humaniora Pena Justisia: Media Komunikasi dan Kajian Hukum Amsir Law Jurnal (ALJ) Jurnal Bina Pengabdian Kepada Masyarakat Jurnal Hukum Sehasen Indonesian Notary Jurnal Hukum Prioris Ensiklopedia Research and Community Service Review Kanun: Jurnal Ilmu Hukum Focus Journal Law Review Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat
I Gede Yudi Arsawan
Fakultas Hukum, Universitas Trisakti, DKI Jakarta, Indonesia.
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Sosialisasi Peraturan Perpajakan Sektor Pariwisata Berdasarkan Ketentuan Terbaru Arsawan, I Gede Yudi; Setiawati, Anda; Probondaru, Ignatius Pradipa
Jurnal Bina Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): Jurnal Bina Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Olahraga dan Kesehatan Bina Guna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jbpkm.v5i2.3747

Abstract

Salah satu sumber pendapatan negara terbesar adalah berasal dari pajak. Pajak merupakan pungutan rakyat yang sifatnya dapat dipaksanakan oleh karena pemungutannya telah diatur dalam undang-undang sehingga dianggap telah mendapatkan persetujuan rakyat. Saat ini berbagai peraturan perundang-undangan di bidang perpajakan mengalami perubahan, seperti misalnya peraturan perpajakan di sektor pariwisata yang semula diatur dalam Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah kemudian telah dicabut dan digantikan pengaturannya melalui Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah. Adanya pengaturan perpajakan yang baru di sektor pariwisata membuat para pelaku usaha dan masyarakat yang bekerja di sektor tersebut membutuhkan informasi mengenai hal-hal apa saja yang perlu dilakukan penyesuaian. Informasi tersebut menjadi suatu urgensi oleh karena jika terdapat kesalahan penerapan pajak dalam kegiatan di sektor pariwisata maka dapat mengakibatkan timbulnya utang pajak yang akan membebani masyarakat dan berdampak tidak baik bagi perputaran ekonomi di sektor pariwisata.
Future Direction of Binding Sale-Purchase Agreements as Tax Objects for Land and Building Rights Acquisition Keumala, Dinda; Probondaru, Ignatius Pradipa; Setiawati, Anda; Arsawan, I Gede Yudi; Wiratno, Wiratno
JURNAL AKTA Vol 12, No 2 (2025): June 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i2.44247

Abstract

A Binding Sale and Purchase Agreement is a preliminary agreement made by parties before a Notary before the execution of a Sale and Purchase Deed before the Land Deed Official. This study examines the existence of a binding sale and purchase agreement regulation as the object of the Levy on Acquisition of Land and Building Rights payment, it identifies the factors causing inconsistencies in the normative regulation of A Binding Sale and Purchase Agreement transaction as the Levy on Acquisition of Land and Building Rights objects. The findings show that there are inconsistencies between the provisions stipulated in Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and Government Regulation No. 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies regarding the timing and object of the Levy on Acquisition of Land and Building Rights payment. Specifically, Article 49 letter a of Law No. 1 of 2022 determines that the Levy on Acquisition of Land and Building Rights is due at the signing of the binding Sale and Purchase Agreement, while Article 18 paragraph (3) of Government Regulation No. 35 of 2023 stipulates different conditions, leading to regulatory disharmony.
Akibat Hukum Penetapan Tanah Musnah: Ganti Rugi atau Dana Kerohiman? Setiawati, Anda; Probondaru, Ignatius Pradipa; Arsawan, I Gede Yudi; Sihombing, Irene Eka; Nabilah, Hana Jihan
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 14 No 1 (2025)
Publisher : University of Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMHU.2025.v14.i01.p05

Abstract

The missing of land is one of the causes of the abolition of land rights. With the enactment of Government Regulation Number 18 Year 2021 and Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency of the Republic of Indonesia Number 17 Year 2021, an issue arises where landowners whose land has been missing demand compensation because a national strategic project will be built on the land. The purpose of this study is to explain the legal aspect of land rights over missing land and to provide an overview of the form of compensation given to landowners whose land has been declared missing, whether in the form of compensation or compassion funds. This study employs a normative juridical research method based on secondary data. According to Presidential Regulation Number 52 Year 2022 as amended by Presidential Regulation Number 27 Year 2023, for lands declared missing and intended for construction in the public interest, only compassion funds are provided, as the priority rights of the landowner to reclaim or reconstruct the land are disregarded. Compensation may be provided if the land declared missing is to be used for public interest projects or national strategic projects and has been reclaimed or reconstructed by the landowner. Musnahnya tanah merupakan salah satu penyebab hapusnya hak atas tanah. Dengan diundangkannya Peraturan Pemerintah Nomor 18 Tahun 2021 dan Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 17 Tahun 2021 memunculkan persoalan, di mana pemilik tanah yang tanahnya musnah menuntut ganti rugi karena di lokasi tanah akan dibangun proyek strategi nasional. Tujuan dilakukannya kajian ini adalah untuk menjelaskan aspek hukum hak atas tanah dari tanah musnah dan bentuk kompensasi yang diberikan kepada pemilik tanah yang tanahnya terindikasi musnah, apakah dalam bentuk ganti rugi atau berupa dana kerohiman. Dalam kajian ini digunakan metode penelitian yuridis normatif yang berbasis pada data sekunder. Berdasarkan Peraturan Presiden Nomor 52 Tahun 2022 yang sudah diubah dengan Peraturan Presiden Nomor 27 Tahun 2023 untuk tanah-tanah yang terindikasi musnah dan akan digunakan untuk pembangunan demi kepentingan umum, hanya diberikan dana kerohiman karena hak prioritas dari pemilik tanah berupa hak untuk mereklamasi atau merekonstruksi dikesampingkan. Pemberian ganti rugi dapat diberikan dalam kondisi tanah yang terindikasi musnah sudah direkonstruksi atau direklamasi oleh pemilik tanah dan tanah itu akan digunakan untuk pembangunan proyek-proyek demi kepentingan umum atau proyek strategi nasional.
Reconstruction of Tax Collection in a Fair Bankruptcy Process in Indonesia Januardo Sulung P Sihombing; Ignatius Pradipa Probondaru; I Gede Yudi Arsawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.6861

Abstract

The preamble of the 1945 Constitution of the Republic of Indonesia expresses the hope for a prosperous of the Republic of Indonesia. Achieving this prosperity nation requires adequate state revenue, with taxes playing a crucial role. However, taxes are closely tied to the sustainability of a healthy economy. On the path to a prosperous nation, many businesses face bankruptcy, which often leads to delays in tax debt payments. According to bankruptcy, in refer to article 21 of the KUP Law, tax bills are prioritized over other debts. However, there remains a dual interpretationbregarding the hierarchy of creditor payments duringbthe bankruptcy process. Therefore, the state, through itsbtaxation authority, has a responsibility to ensure that taxes—a vital source of state revenue—are accounted for in bankruptcy proceedings. This ensures that the state does not lose a critical source of income needed to distribute tax benefits and maintain public welfare. This study aims to offer insights into the fairness of tax bill settlements within the bankruptcy process. The findings indicate that there is a need for equitable tax collection in bankruptcy cases in Indonesia.
History of Land Tax: Old Tax Documents as a Reference for Land Registration and the Mechanism for Recording in the Letter C Book I Gede Yudi Arsawan; Ardani, Ni Ketut
Focus Journal : Law Review Vol 5 No 1 (2025): Focus Journal Law Review Vol. 5 No. 1
Publisher : Universitas Bali Dwipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62795/fjl.v5i1.362

Abstract

This article explores the historical role of old tax documents, particularly the Letter C Book, as crucial references in land registration processes in Indonesia. The background highlights the legal challenges in proving land ownership in areas where formal certificates are absent, emphasizing the significance of Letter C as a traditional land record maintained by village authorities. Using a normative legal research method, the study analyzes regulations and historical practices governing the use and recording of Letter C documents, focusing on their reliability and legal standing amid evolving land registration laws. The research finds that while old tax documents provide strong indications of land rights, the absence of formal certification necessitates urgent registration to secure legal ownership. Furthermore, the study identifies risks of forgery due to inconsistent record-keeping and recommends procedural reforms for validating Letter C entries. Ultimately, the article concludes that integrating old tax documents into formal land registration is essential for legal certainty and land tenure security.
Meninjau Keabsahan Hak Guna Bangunan PT Indobuildco di Kawasan Gelora Senayan I Gede Yudi Arsawan; Ignatius Pradipa Probondaru
Kertha Wicaksana Vol 20 No 1 (2026)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kw.20.1.2026.52-57

Abstract

The polemic over land control in the Gelora Senayan area on the HGB held by PT Indobuildco and the HPL granted to the State Secretariat of the Republic of Indonesia raises fundamental issues concerning the legality of rights acquisition and legal certainty for the right holder. This research aims to examine the validity of HGB No. 26/Gelora and No. 27/Gelora and to analyze the legal consequences of the issuance of HPL over land on which HGB had been granted earlier. This study employs a normative juridical method with a statutory approach and a case approach, through an examination of land law regulations, legal doctrines, and relevant court decisions. The findings indicate that the granting of HGB to PT Indobuildco in 1972 satisfied the requirements of authority, procedure, and substance; therefore, the rechtstitel underlying the issuance of the HGB was valid and should provide legal protection to the rights holder. Furthermore, the issuance of HPL in 1989 over land that was still encumbered by valid HGB was, in principle, inconsistent with the systematic structure of national land law and contrary to the principle of legal certainty. As long as the HGB remains in force and fulfills the requirements for extension, the state may not unilaterally nullify or set aside such rights through administrative instruments in the form of HPL. Instead, there must first be a lawful mechanism of revocation or release of rights accompanied by compensation for the state to reacquire the land.
Urgensi Peralihan Pembinaan Pengadilan Pajak di Bawah Mahkamah Agung I Gede Yudi Arsawan; Emil Maula
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 1 No. 3 (2023): September: GARUDA: Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v1i3.1320

Abstract

Abstract. Tax is one of the state's incomes that has a large contribution to state finances compared to other state income. In the implementation of tax collection, it is not uncommon for there to be various kinds of disputes between the tax authorities and the public who are taxpayers, which are called tax disputes. Tax dispute resolution is resolved through a judicial institution called the Tax Court. However, currently the authority for guidance over the Tax Court is still carried out by the Ministry of Finance and the Supreme Court, even though the Tax Court is part of the judicial institution. This research uses a type of juridical-normative research which focuses on the use of secondary data. This type of research is a procedure for finding the truth based on the logic of legal science from a normative point of view. The results of this research found that after the Constitutional Court Decision Number 26/PUU-XXI/2023, the full authority to guide the Tax Court had to be transferred to the Supreme Court. It is recommended that the implementation of the transfer of guidance authority be carried out in stages as soon as possible in order to provide legal certainty regarding the long-standing overlap of authority between the executive and judicial powers towards the Tax Court which should be purely part of the judiciary. Keywords: government power, guidance, tax court Abstrak. Pajak merupakan salah satu income negara yang memiliki sumbangan besar terhadap keuangan negara dibandingkan dengan pendapatan negara lainnya. Dalam pelaksanaan penagihan pajak, tidak jarang terdapat berbagai macam perselisihan antara fiskus dengan masyarakat yang merupakan wajib pajak yang disebut dengan sengketa pajak. Penyelesaian sengketa pajak diselesaikan melalui sebuah institusi peradilan yang disebut Pengadilan Pajak. Namun saat ini kewenangan pembinaan atas Pengadilan Pajak masih dilakukan oleh Kementerian Keuangan dan Mahkamah Agung, padahal Pengadilan Pajak merupakan bagian dari lembaga yudikatif. Penelitian ini menggunakan jenis penelitian yuridis-normatif yang menitikberatkan pada penggunaan data sekunder. Penelitian jenis ini adalah prosedur untuk menemukan kebenaran yang didasarkan pada logika keilmuan hukum dari sudut pandang normatif. Hasil penelitian ini menemukan bahwa pasca Putusan MK Nomor 26/PUU-XXI/2023, maka kewenangan pembinaan Pengadilan Pajak sepenuhnya harus dialihkan ke Mahkamah Agung. Disarankan agar pelaksanaan peralihan kewenangan pembinaan tersebut dilaksanakan secara bertahap sesegera mungkin demi memberikan kepastian hukum terhadap tumpang tindih kewenangan yang sudah lama sekali terjadi antara kekuasaan eksekutif dan yudikatif terhadap Pengadilan Pajak yang seharusnya murni sebagai bagian dari yudikatif. Kata kunci: kekuasaan pemerintahan, pembinaan, pengadilan pajak
Legal Uncertainty of Pelindo’s Land Management Rights in Port Development: A Normative Analysis of Regulatory Conflict Irene Eka Sihombing; Endang Pandamdari; I Gede Yudi Arsawan; Ignatius Pradipa Probondaru
JURNAL AKTA Vol 13, No 2 (2026): June 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

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Abstract

This study examines legal issues concerning land control by State-Owned Enterprises (SOEs), particularly PT Pelabuhan Indonesia (Persero) (Pelindo), in port development and expansion. In practice, Pelindo frequently acquires land or conducts reclamation using its internal funds; however, the resulting land is often transferred to the Ministry of Transportation (MoT) as the holder of Land Management Rights (Hak Pengelolaan/HPL). This arrangement creates legal uncertainty for Pelindo in managing land assets and establishing business partnerships. The study aims to analyze the legal certainty of Pelindo’s rights over land utilized for port development. Using a normative juridical method, the study examines legislation governing land law, shipping, and state-owned enterprises. The findings indicate that, despite financing land acquisition independently, Pelindo faces uncertainty regarding its legal status over the acquired land. Based on Law Number 5 of 1960, Law Number 2 of 2012, Law Number 17 of 2008, and Government Regulation Number 18 of 2021, the party that acquires land and maintains a legal relationship with it should be entitled to the relevant land rights. Therefore, transferring such land to the MoT is not legally required unless acquisition is financed through the State Budget (APBN). The study recommends regulatory harmonization, granting HPL to Pelindo, and strengthening its legal position to ensure greater legal certainty.
AKIBAT HUKUM WANPRESTASI DALAM PERJANJIAN SEWA MENYEWA LISAN (STUDI KASUS PUTUSAN MAHKAMAH AGUNG NOMOR 1093 K/PDT/2016) I Gede Yudi Arsawan
JUSTITIA : Jurnal Ilmu Hukum dan Humaniora Vol 9, No 3 (2022): JUSTITIA : Jurnal Ilmu Hukum dan Humaniora
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/justitia.v9i3.1501-1512

Abstract

Tulisan ini membahas isu tentang wanprestasi dalam perjanjian sewa menyewa lisan dalam kasus Putusan Mahkamah Agung Nomor 1093 K/Pdt/2016 untuk mengetahui bagaimana keabsahan suatu perjanjian sewa menyewa lisan dan apa akibat hukum yang terjadi bilamana terjadi wanprestasi. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan penelitian antara lain berupa pendekatan undang-undang (statute approach), pendekatan kasus (case approach), dan pendekatan konseptual (conceptual approach). Hasil penelitian ini menemukan bahwa perjanjian sewa menyewa lisan dapat menjadi sah apabila telah memenuhi ketentuan Pasal 1320 KUHPerdata, kemudian apabila terjadi wanprestasi dalam perjanjian sewa menyewa lisan maka dapat menyebabkan suatu perjanjian menjadi batal apabila pihak yang merasa dirugikan mengajukan permohonan pembatalan perjanjian kepada Hakim.
COMPARATIVE ANALYSIS OF STEVEDORING LABOR PERFORMANCE IN THE SEA TOLL PROGRAM: INSIGHTS FROM INDONESIA AND THE PHILIPPINES Elfrida Ratnawati Gultom; I Gede Yudi Arsawan; Ildar Begishev
Kanun Jurnal Ilmu Hukum Vol 27, No 1: April 2025: Customary Law and development in Indonesia
Publisher : Universitas Syiah Kuala

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Abstract

This study conducts a comparative analysis of stevedoring labor performance within the Sea Toll program in Indonesia and the Philippines, focusing on efficiency, technology, and worker welfare. It aims to identify the key factors influencing the effectiveness of stevedoring labor in both countries. Employing a normative legal method alongside a comparative study approach, the findings indicate that the performance of stevedoring labor in the Philippines is superior to that in Indonesia, particularly regarding work efficiency, technological implementation, and worker welfare. The Philippines has successfully established a skills certification system through the Technical Education and Skills Development Authority (TESDA), implemented port automation systems such as the Cargo Handling Management System (CHMS) and the Port Community System (PCS), and ensured labor protection in accordance with the Philippine Labor Code and the Occupational Safety and Health Standards (OSHS) Act. In contrast, Indonesia faces significant challenges, including difficulties in implementing skill standards, inadequate port infrastructure, and limited social protection for workers, despite existing regulations such as Law Number 17 of 2008 on Shipping and the Minister of Manpower Decree Number 100 of 2004. Key determinants of stevedoring labor effectiveness include labor regulations, technological availability, training systems, welfare, and work culture. The Philippines has demonstrated greater success in integrating these factors into its operational framework. Therefore, Indonesia could benefit from adopting the Philippines' robust regulatory framework, skills certification system, automation technology, and enhanced worker welfare protections.
Co-Authors Adi Wiratno, Adi Akhmad Budi Cahyono Ardani, Ni Ketut Dian Purnamasari Dinda Keumala Elfrida Ratnawati Gultom Emil Maula Emil Maula Endang Pandamdari I Gede Yusa Ignatius Pradipa Probondaru Ignatius Pradipa Probondaru Ignatius Pradipa Probondaru Ildar Begishev Indah Budhianti, Meta Irene Eka Sihombing Januardo Sulung P Sihombing Nabilah, Hana Jihan Ni Ketut Ardani Pratomo, Abdurracman Satrio Ratnawati, Elfrida Rini Purwaningsih Setiawati, Anda