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All Journal USU LAW JOURNAL Al-Usrah : Jurnal Al-Ahwal As-Syakhsiyah JOURNAL OF SCIENCE AND SOCIAL RESEARCH Taqnin: Jurnal Syariah dan Hukum POLITICA: Jurnal Hukum Tata Negara dan Politik Islam
Aida Nur Hasanah
Universitas Islam Negeri Sumatera Utara
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS YURIDIS GUGATAN ACTIO PAULIANA SEBAGAI BENTUK PERLINDUNGAN TERHADAP KREDITUR DALAM UNDANG-UNDANG NOMOR 37 TAHUN 2004 TENTANG KEPAILITAN DAN PKPU (Study Kasus Putusan Nomor 018PK/Pdt.Sus/2007) Aida Nur Hasanah; Sunarmi Sunarmi; Mahmul Siregar; Dedi Harianto
USU LAW JOURNAL Vol 6, No 5 (2018)
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.766 KB)

Abstract

ABSTRACT Actio Pauliana granted as a protection to creditors for debtors that inflict a financial loss. Actio Pauliana is regulated on article 41 to article 50 of insolvency constitutional and PKPU. The real practice of Actio Pauliana took case on the submission of the head of Association House of Legacy Semarang as the curator. Based on verdict no. 02/PAILIT/2006/PN.Niaga.Smg jo 017K/N/2007 jo 018PK/Pdt.Sus/2007, The Panel of Judges repudiate the judicial review of BHP. The Panel of Judges Propositions was neither the evidence could prove the debtor’s bankruptcy nor the thrid party ascertains that the sales and purchases agreement will cause a financial loss for the creditors. However, the transactions between debtors and the thrid party effects on the diminished of the bankrupt assets, that leads to a financial loss for the creditor. This research is conducted to find out that Actio Pauliana could give law protection from curator to creditor, the circumscription of well-doing an unwell-doing debtors on their bankrutcy assets transfer, and the application of Actio Pauliana law by the Panel Judges according to verdict number 018PK/Pdt.Sus/2007. The result showed that Actio Pauliana legal action number: 018 PK/Pdt.Sus/2007 hasn’t granted protection to creditors. The repudiate verdict from panel judges cause an improbability of annulment of insolvency debtors and thrid parties law action, thus the insolvency assets stand still on the thrid party side and reduce the book price of the assets. This Panel Judge’s repudiate verdict as a final judgment  was taken because of lack of evidence from the curator. Meanwhile based on the fact of the case, insolvency assets sales and purchases agreement should be held within 1  year before the insolvency proceedings being announced, and this action is not compulsory for the debtors. Insolvency assets sales and purchases agreement agreed upon debtors and third parties are for lawer than the market price, affecting the diminished of insolvency assets that continuously cause a financial loss for another insolvency creditors. The absence of good will specification on the insolvency constitution. Insolvency constitutional and PKPU, is determined to be the cause of different perspective for the judges to finalize the judgement of Actio Pauliana submission.   Keywords : Insolvency, Actio Pauliana, Creditors
Perlindungan Hukum Bagi Kreditur Pada Gugatan Actio Pauliana Aida Nur Hasanah
Politica: Jurnal Hukum Tata Negara dan Politik Islam Vol 9 No 2 (2022): POLITICA: Jurnal Hukum Tata Negara dan Politik Islam
Publisher : Prodi Tata Negara (Siyasah) IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/politica.v9i2.4574

Abstract

Legal protection is a legal remedy given to the rights of someone who is considered weak. Regarding the interests of the bankruptcy estate, the Court may request the cancellation of all legal actions of the debtor who have been declared bankrupt which harm the interests of the creditor, which was carried out before the bankruptcy declaration decision was pronounced. The cancellation can only be done if it can be proven that at the time the legal action was carried out, the debtor and the party with whom the legal action was carried out knew and should have known that the legal action would result in a loss to the creditor. Actio pauliana is present as a form of legal effort given by law to creditors to cancel the debtor's actions that harm the creditor. Actio Pauliana is regulated in Articles 42 to 50 of the Bankruptcy Law and PKPU.
ANALISIS YURIDIS PENERAPAN PERATURAN KEMENTERIAN PERDAGANGAN NOMOR 31 TAHUN 2023 TENTANG KETENTUAN PERIZINAN USAHA PMSE Aida Nur Hasanah; Uswatun Hasanah; Cahaya Permata
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 2 (2024): May 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i2.1839

Abstract

Penyelenggaraan izin e-commerce telah diatur oleh Kementerian Perdagangan melalui Peraturan Menteri Perdagangan Nomor 31 Tahun 2023. Peraturan ini secara khusus membahas ketentuan perizinan usaha, periklanan, pembinaan, dan pengawasan pelaku usaha yang terlibat dalam perdagangan melalui sistem elektronik. Online Single Submission (OSS) adalah mekanisme perizinan yang berfungsi sebagai platform bagi pemerintah untuk mengelola program perizinan untuk setiap PMSE (Badan Manufaktur dan Penjualan Produk) yang beroperasi di Indonesia. Pelaksanaan perizinan mengikuti pedoman yang tertuang dalam Permandag No. 31 Tahun 2023 yang menguraikan ketentuan perizinan berusaha dalam sistem perdagangan elektronik, ini termasuk persyaratan tambahan untuk social commerce, dan melarang social commerce bertindak sebagai produsen.
IMPLEMENTASI DAN KENDALA SELF ASSESSMENT SYSTEM DALAM PEMUNGUTAN PAJAK INDONESIA Aida Nur Nur Hasanah; Aidil Susandi
TAQNIN: Jurnal Syariah dan Hukum Vol 5, No 02 (2023): Juli-Desember 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/taqnin.v5i02.17635

Abstract

Abstrak : Sistem pemungutan pajak di Indonesia, salah satunya dengan Self Assessment System. Pada sistem ini, wajib pajak diberikan tanggungjawab untuk menghitung, melaporkan dan membayar pajak mereka sendiri dengan sedikit campur tangan dari aparat pajak sebagai pemungut pajak. Dengan adanya partisipasi aktif wajib pajak dalam proses perhitungan dan pelaporan pajak, diharapkan dapat mendorong setiap pribadi wajib pajak atas kepatuhan sukarela. Namun, dalam implementasinya, apa saja kendala yang terdapat dalam menjalankan sistem ini. Faktor-faktor apa saja yang menghambat, dan apa kekurangan dari sistem self assesment ini. Hal tersebut akan dibahas dalam tulisan ini.Kata Kunci : Implementasi, Self Assessment System, Pemungutan Pajak, Indonesia
Peran Notaris Sebagai Pembuat Akta Otentik dalam Proses Pembuktian di Pengadilan. Sihaan, Ade Yuliani; Hasanah, Aida Nur
Al-Usrah : Jurnal Al Ahwal As Syakhsiyah Vol 11, No 1 (2023)
Publisher : Universitas Islam Negeri Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/al-usrah.v11i1.16650

Abstract

ABSTRACT : Notaries as public officials who have the authority to make authentic deeds, in carrying out their duties are also attached to obligations that must be obeyed, because these obligations are something that must be carried out. What is questioned is what is the role of the notary in making authentic deeds in accordance with the regulations in force in Indonesia and what is the role of the notary as an authentic deed maker in the trial of evidence in court. This study uses normative research methods with data collection techniques, namely literature studies with conclusions drawn using deductive methods. The provisions in article 66 (1) of Law No. 2 years 2014 about the change of law No. 30 years 2004 regarding the Office of Notary states that in essence that in the interest of the judicial process, investigators, public prosecutors, or judges through the approval of the MPD have the authority to take photocopies of Minutes of Deeds and / or all letters which are one unit of Minutes of Deeds or Notary Protocols in Notary storage; and summon the Notary to attend for examination regarding the deed drawn up by the notary or the Notary Protocol kept by the Notary. Information from a notary as a witness in a criminal case is needed to explain the deed he made relating to the legal events explained by the appearer. Meanwhile, the notary's statement as a suspect is needed in relation to the notary's accountability for the authentic deed which is his responsibility. Based on this, it can be said that a notary as a citizen is not above the law. KEYWORDS : Notary, Authentic Deed, Court Evidence
Co-Authors Aidil Susandi Cahaya Permata Dedi Harianto MAHMUL SIREGAR Sihaan, Ade Yuliani Sunarmi, Sunarmi Uswatun Hasanah