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All Journal Jurnal Litigasi Amsir
Nurhaedah Hasan
Faculty Of Law, Universitas Muhammadiyah Parepare
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal and Fiscal Implications of Class C Mineral Tax on Geological Resource Management Muh. Akbar Fhad Syahril; Nurhaedah Hasan; Haslinda Hasan
Jurnal Litigasi Amsir Vol 11 No 3 (2024): Mei
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study examines the management of Group C minerals, focusing on challenges such as illegal mining, inaccurate valuation of sale value, weak supervision, and the lack of integration of environmental and social aspects in mining regulations. Through the analysis of Law No. 4 of 2009 on Mineral and Coal Mining and case studies in several regions, this study suggests the revision of regulations, improvement of supervision, application of information technology, and cooperation between governments for more effective management. These recommendations aim to assist policymakers in reforming the mining sector, especially for Group C minerals, to ensure its management is more equitable, efficient, and sustainable, while emphasizing the importance of adaptive and flexible policies to face global dynamics.
Legal Analysis of the Application of Cyber Notary in the Notary Profession in Indonesia Muh. Akbar Fhad Syahril; Nurhaedah Hasan
Jurnal Litigasi Amsir Vol 11 No 3 (2024): Mei
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study examines the implementation of the cyber notary concept within the notarial profession in Indonesia, focusing on the associated challenges and opportunities. The research employs a normative legal method with statutory, conceptual, and empirical approaches. The analysis reveals that while the Indonesian legal framework, including the Law on Notary Position (UUJN) and the Electronic Information and Transactions Law (UU ITE), provides a foundational basis for cyber notary practices, significant regulatory gaps and uncertainties remain. Key challenges include the lack of detailed regulations, data security and privacy concerns, and the readiness of technological infrastructure and human resources. Despite these challenges, the potential benefits of cyber notary, such as increased efficiency and business facilitation, are substantial, particularly in the context of the COVID-19 pandemic. The study concludes that comprehensive regulatory development, enhanced training for notaries, and robust data security measures are essential for the effective implementation of cyber notary in Indonesia. This research contributes to the discourse on digital transformation in legal services and offers policy recommendations to support the adoption of cyber notary practices
Personal Data Leaks Ahead of 2024 Elections: Threats to Integrity and Public Trust Muh. Akbar Fhad Syahril; Dina Maliah Hasan; Nurhaedah Hasan
Jurnal Litigasi Amsir 2024: (Special Isu) September-Oktober
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study aims to analyze the effectiveness of personal data protection in Indonesia, especially ahead of the 2024 General Election, with a focus on Undang-Undang Perlindungan Data Pribadi. Although the Undang-Undang PDP has provided a comprehensive legal framework, the results of the study show that challenges in its implementation are still significant, such as data leak incidents and weak law enforcement. The recommendations produced include increasing socialization and education, strengthening supervisory institutions, and collaboration between the government, institutions, and the community. With joint efforts, it is hoped that personal data protection can be improved so that the community feels safe in participating in the democratic process
Dampak Kebocoran Data Bjorka pada Kepatuhan Wajib Pajak: Perspektif Akuntansi Keperilakuan Muh. Akbar Fhad Syahril; Hamida Hasan; Nurhaedah Hasan
Jurnal Litigasi Amsir 2024: (Special Isu) September-Oktober
Publisher : Faculty of Law Andi Sapada Institute of Social Sciences and Business

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This study examines the impact of NPWP data leakage by Bjorka on the perception of security and compliance of taxpayers in Indonesia from the perspective of behavioral accounting. Using normative legal research methods with legislative, conceptual, and case approaches, this study analyzes how the incident affects public trust in the tax system. The results show that data leaks have the potential to reduce tax compliance levels through the erosion of trust and changes in security perceptions. Behavioral accounting theories such as attribution theory, planned behavior, and procedural fairness are used to explain this phenomenon. The study also proposes a comprehensive mitigation strategy that includes improved technical security, communication reforms, and restructuring of tax compliance incentives. The implications of this study are significant for policymakers in designing strategies to restore public trust and improve tax compliance after data leak incidents.
Co-Authors Dina Maliah Hasan Haslinda Hasan Muh. Akbar Fhad Syahril