Article Per Year (5 Year)
p-Index From 2021 - 2026
3.323
P-Index
This Author published in this journals
All Journal JURNAL MAGISTER HUKUM UDAYANA Jurnal Akta MLJ Widya Yuridika Jurnal Hukum Samudra Keadilan 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.
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
COMPARATIVE ANALYSIS OF STEVEDORING LABOR PERFORMANCE IN THE SEA TOLL PROGRAM: INSIGHTS FROM INDONESIA AND THE PHILIPPINES Gultom, Elfrida Ratnawati; Arsawan, I Gede Yudi; Begishev, Ildar
Kanun Jurnal Ilmu Hukum Vol 27, No 1: April 2025: Customary Law and development in Indonesia
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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.
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
Co-Authors Adi Wiratno, Adi Akhmad Budi Cahyono Ardani, Ni Ketut Begishev, Ildar Dian Purnamasari Dinda Keumala Emil Maula Emil Maula Gultom, Elfrida Ratnawati I Gede Yusa Ignatius Pradipa Probondaru 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