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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: Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

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
Perikatan Alam Dalam Perjanjian Sewa Menyewa Rumah Tanpa Jangka Waktu Sewa Arsawan, I Gede Yudi; Ni Ketut Ardani
Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora Vol. 1 No. 4 (2024): Oktober : Hukum Inovatif : Jurnal Ilmu Hukum Sosial dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/humif.v1i4.622

Abstract

Penelitian ini membahas mengenai perjanjian sewa menyewa rumah tanpa jangka waktu sewa yang menjadi batal demi hukum. Akibat kebatalan tersebut tidak serta merta mengakibatkan para pihak harus mengembalikan ke kondisi semula oleh sebab hubungan sewa menyewa yang terjadi masih didasarkan pada suatu perikatan alam. Untuk menemukan jawaban dalam penelitian ini digunakan metode penelitian yuridis normatif. Hasil penelitian menemukan bahwa jangka waktu sewa merupakan unsur essensialia yang menjadi syarat objektif dalam sahnya suatu perjanjian sewa menyewa rumah sebagaimana diatur dalam Undang-Undang Nomor 1 Tahun 2011 tentang Perumahan dan Kawasan Permukiman Jo. Pasal 28 ayat (5) Peraturan Pemerintah Nomor 14 Tahun 2016 tentang Penyelenggaraan Perumahan dan Kawasan Permukiman sebagaimana diubah terakhir dengan Peraturan Pemerintah Nomor 12 Tahun 2021 sehingga tanpa pengaturan jangka waktu sewa perjanjian tersebut menjadi batal demi hukum, namun uang sewa yang sudah diterima oleh pemberi sewa tidak perlu dikembalikan oleh karena hubungan sewa menyewa yang selama ini dilakukan didasarkan pada perikatan alam.
Achieving Public Welfare through Tax Facilities On Foreign Grants For The Government Projects Arsawan, I Gede Yudi
JURNAL HUKUM SEHASEN Vol 11 No 1 (2025): April
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v11i1.8087

Abstract

This study aims to identify tax facilities in the implementation of grants for government project purposes. Taxation serves as a crucial instrument in supporting economic growth and national development. Its budgetary function plays a vital role in ensuring sufficient state funds for financing government activities. Additionally, its regulerend function contributes to facilitating national economic growth, such as providing tax incentives for foreign grants aimed at government project implementation. Following the enactment of Minister of Finance Regulation Number 80 of 2024, provisions have been established to ease the granting of tax facilities for foreign grants intended for government projects. However, an analysis of the procedures and mechanisms for its application is necessary. The research method used in this study is normative juridical with a qualitative approach. This study found that government projects funded by foreign grants eligible for tax facilities under Minister of Finance Regulation Number 80 of 2024 have a broader scope compared to the definition of public interest projects, thus making the regulation applies lex specialis derogat legi generali. The tax facilities provided include value-added tax (VAT), sales tax on luxury goods, income tax, and as well import duties.
Dampak Perubahan Pengaturan Penataan Ruang Pasca Pengesahan Undang-Undang Cipta Kerja Arsawan, I Gede Yudi; Yusa, I Gede
Amsir Law Journal Vol 5 No 1 (2023): October (Special Issue: The Omnibus Law on Job Creation in the Perspective of the
Publisher : Faculty of Law, Institut Ilmu Sosial dan Bisnis Andi Sapada.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36746/alj.v5i1.294

Abstract

This article analyzes the impact of changes to spatial planning arrangements after the promulgation of the Job Creation Act Number 6 Year 2023. This article aims to find out whether the enactment of the Job Creation Act properly accommodates the need for spatial planning arrangements. This article uses a type of juridical-normative legal research with secondary research data in the form of primary legal materials and secondary legal materials. The results of the study found that changes to spatial planning arrangements in the Job Creation Act had the following impacts: the implementation of spatial use can be carried out without a spatial plan for the implementation of strategic national policies, there is a reduction in the authority of the regional government in carrying out spatial planning so that some tasks are carried out by the central government, and there is a reduction in the function of community control, especially regarding the cancellation of environmental permits through the courts. ___ Referensi Buku dengan penulis: Kodoatie, Robert J., & Sjarief, Roestam. (2010). Tata Ruang Air. Denpasar: Penerbit Andi. Riyanto, Sigit., dkk. (2020). Kertas Kebijakan: Catatan Kritis Terhadap UU No. 11 Tahun 2020 tentang Cipta Kerja. Yogyakarta: UGM. Santosa, Deddy Pandji. (2020). Penataan Ruang Melalui Pendekatan Administrasi Publik. Malang: Inteligensia. Sitorus, Santun R.P. (2019). Penataan Ruang. Bogor: PT Penerbit IPB Press. Wahid, A. M. Yunus. (2016). Pengantar Hukum Tata Ruang. Jakarta: Prenada Media. Waskito, dkk. (2018). Pertanahan, Agraria, dan Tata Ruang. Jakarta: Kencana. Artikel jurnal: Baihaki, M. R. (2021). Persetujuan Lingkungan sebagai Objectum Litis Hak Tanggung Gugat di Peradilan Tata Usaha Negara (Telaah Kritis Pergeseran Nomenklatur Izin Lingkungan menjadi Persetujuan Lingkungan Dalam Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja). Majalah Hukum Nasional, 51(1), 1-20. Hamja, B., Aswir, F., & Ahmad, S. (2021). Fungsi Kewenangan Daerah Dalam Perencanaan Tata Ruang di Daerah Perbatasan Kabupaten/Kota. Jurnal Cakrawala Ilmiah, 1(2), 135-146. Helmi, H. (2011). Membangun Sistem Perizinan Terpadu Bidang Lingkungan Hidup di Indonesia. Jurnal Dinamika Hukum, 11(1), 139-148. Imamulhadi, I. (2021). Aspek Hukum Penataan Ruang: Perkembangan, Ruang Lingkup, Asas, dan Norma. Bina Hukum Lingkungan, 6(1), 121-144. Islamuddin, A., & Bima, M. R. (2021). Perbandingan Kewenangan Kepala Daerah Menurut Undang-Undang No 23 Tahun 2014 dan Undang-Undang No 11 Tahun 2020 Tentang Cipta Kerja. Journal of Lex Generalis (JLG), 2(10), 2610-2625. Masayu, N. T. (2021). Implikasi Undang-Undang Cipta Kerja terhadap Kewenangan Pemerintah Daerah dalam Melaksanakan Penataan Ruang Nasional dan Penyelenggaraan Penataan Ruang. Jatiswara, 36(3), 238-249. Mulyani, B. (2020). Dekonstruksi Pengawasan Peraturan Daerah Setelah Berlakunya Undang-Undang Nomor 11 Tahun 2020 Tentang Cipta Kerja. Juridica, 2(1), 91-113. Purwanda, S., Betaubun, R. M. N., & Rado, R. H. (2023). Klasifikasi Penetapan Daerah Terdepan, Terluar dan Tertinggal (Daerah 3T) Dalam Regulasi Indonesia. Jurnal Komunikasi Hukum (JKH), 9(1), 931-943. Purwanda, S., & Wulandari, A. S. R. (2023). Socio-Legal Studies: Methodical Implications of Legal Development in Indonesia. Al-'Adl, 16(2), 152-163. Sutaryono, S., Nurrokhman, A., & Lestari, N. D. (2021). Penguatan Pelaksanaan Penertiban Pemanfaatan Ruang Pasca Terbitnya Undang-Undang Cipta Kerja. Jurnal Pengembangan Kota, 9(2), 154-165. Vilyasari, L., & Saputra, A. (2023). Implementasi Jaminan Kesehatan Pasien di Semarang Berdasarkan Undang-Undang BPJS. Amsir Law Journal, 4(2), 112-119. Widodo, A., Solekhan, M., & Siswanto, B. (2022). Peran Serta Masyarakat Dalam Pengelolaan Lingkungan Hidup di Kota Semarang. Justicia Sains: Jurnal Ilmu Hukum, 7(1), 132-146. Wirasaputri, N. M. (2014). Proses Penyusunan Rencana Tata Ruang Dalam Kaitan Kelestarian Fungsi Lingkungan Hidup. Kanun Jurnal Ilmu Hukum, 16(1), 129-146. World Wide Web: Indonesian Center for Environmental Law (ICEL). (2020). Berbagai Problematika Dalam UU Cipta Kerja Sektor Lingkungan dan Sumber Daya Alam. Tersedia secara daring dari: https://icel.or.id/seri-analisis/berbagai-problematika-dalam-uu-cipta-kerja-sektor-lingkungan-dan-sumber-daya-alam/ . [Diakses 23 Mei 2023]. Tempo. (2020). UU Cipta Kerja: Penataan Ruang oleh Pusat, Tak Lagi Pemda. Tersedia secara daring dari: https://nasional.tempo.co/read/1393656/uu-cipta-kerja-penataan-ruang-oleh-pusat-tak-lagi-pemda . [Diakses 3 Mei 2023].
PENYULUHAN HUKUM JAMINAN KEBENDAAN DI KANTOR KECAMATAN SERPONG, TANGERANG SELATAN Ratnawati, Elfrida; Arsawan, I Gede Yudi; Pratomo, Abdurracman Satrio; Budhianti, Meta Indah
Ensiklopedia Research and Community Service Review Vol 4, No 1 (2024): Vol. 4 No. 1 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v4i1.1094

Abstract

Abstract: The legal counseling on material guarantees at the Serpong District Office, South Tangerang aims to provide understanding, information and legal knowledge about how people can guarantee their movable and immovable objects at bank and non-bank financing institutions in the form of general and special guarantees (mortgage, pawn, fiduciary, Dependents, Warehouse Receipts and Individual Guarantees or Bortoght). This Community Service (PKM) uses an implementation method in the form of outreach activities and discussions with the village head and sub-district head. This PKM activity provides benefits to the village head and sub-district head which will later be shared with the surrounding community by increasing understanding of guarantee law at the Serpong District Office, South Tangerang. Through discussion activities between the service team and the village head and sub-district head, it was discovered that many did not understand material guarantees. Therefore, it is necessary to provide knowledge and supporting knowledge to provide knowledge to the public about the rules that apply to each material guarantee.Keywords: Guarantee, Materials, Tangerang-South
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; Ni Ketut Ardani
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.
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 | DOI: 10.24815/kanun.v27i1.45149

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.