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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Ipso Jure Pandecta : Jurnal Penelitian Ilmu Hukum (Research Law Journal) Publication of the International Journal and Academic Research (PIJAR) Journal of Law and Security Studies
Erwin Syahruddin
Universitas Bhayangkara Jakarta Raya
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Board Of Directors Accountability In Good Business Practice Erwin Syahruddin
Ipso Jure Vol. 1 No. 12 (2025): Ipso Jure - January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/wvyd3x83

Abstract

In a Limited culpability Company (PT), where directors are frequently held responsible for their acts pertaining to the company's administration, this study examines the legal concerns surrounding the board of directors' culpability. This obligation may result in civil liability, criminal liability, or even removal from office. Finding the legal void surrounding acquit et de charge (free from liability) under Law No. 40/2007 on Limited Liability Companies (UUPT), which does not specifically govern the procedure, is the primary goal of this study. This study employs the normative technique, which focuses on examining relevant laws and regulations, specifically the UUPT, as well as jurisprudence and doctrine pertaining to the Board of Directors' liability. Using this method, the study discovered that while the Company Law governs the Board of Directors' power and duty, there are no explicit guidelines governing the acquit et de charge process in PT's Board of Directors' accountability process. This creates ambiguity in the way the Board of Directors' responsibility to the General Meeting of Shareholders (GMS) is implemented and raises the possibility of power abuse that could hurt family members. In order to give the Board of Directors legal certainty and fairness in the performance of their obligations, this conclusion necessitates additional regulation of the absolve et de charge mechanism.
Tanggungjawab Hukum Direksi Atas Kelalain Perusahaan Yang Mengakibatkan Kebakaran Hutan Di Wilayah Perkebunan (Studi Kasus PT Wana Subur Sawit Indah) Muhammad Reza Syah Fahlevi; Rahmat Saputra; Erwin Syahruddin
Publication of the International Journal and Academic Research Vol. 1 No. 2 (2024)
Publisher : Indonesian Student Association Study Center in Türkiye

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63222/pijar.v1i2.17

Abstract

Hutan merupakan sumber penghidupan dan kesejahteraan masyarakat kini semakin langka. Akibat alih fungsi hutan menjadi perkebunan, luas hutan terus berkurang dari tahun ke tahun. Kebanyakan pelaku kebakaran hutan adalah perusahaan/ korporasi yang membuka lahan untuk memperluas area perkebunannya. Penelitian ini bertujuan untuk mengetahui pertanggung jawaban pidana direksi atas kelalaian perusahaan yang mengakibatkan kebakaran hutan dan pertimbangan hukum hakim mengesampingkan pertanggungjawaban direksi. Metode yang digunakan dalam penelitian ini yuridis normatif. Pendekatan yang digunakan melalui perundang – undangan, kasus dan konseptual. Metode pengumpulan data melalui studi dokumen. Analisis data menggunakan analisis kualitatif. Hasil dari penelitian ini bahwa  Pertanggungjawaban pidana korporasi dibidang lingkungan hidup dikenakan kepada badan hukum dan pengurusnya (direktur, manager, pemegang saham dan komisaris) secara bersama – sama apabila kegiatan usaha korporasi menimbulkan kerusakan lingkungan hidup dan pertimbangan hukum hakim mengesampingkan pertanggungjawaban direksi dikarenakan tidak terbuktinya kesalahan direksi, untuk itu pertanggungjawaban pidana dibebankan kepada korporasi.
Implementasi Family Tax Unit Terhadap Youtuber Dibawah Umur Taufik Hidayat Taufik Hidayat; Otih Handayani; Erwin Syahruddin
Bhara Justisia Vol 3 No 1 (2026): June 2026
Publisher : Faculty of Law Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jlss.v3i1.5155

Abstract

Penelitian ini menganalisa kewajiban pajak penghasilan yang dikenakan kepada konten kreator YouTuber yang masih di bawah umur, dengan mengedepankan perspektif hukum pajak di Indonesia. Fokus utama dari penelitian ini adalah penerapan Nomor Induk Kependudukan (NIK) sebagai Nomor Pokok Wajib Pajak (NPWP). Dalam konteks profesi yang baru muncul di era digital, konten kreator YouTuber sering kali melibatkan anak-anak yang mendapatkan penghasilan yang cukup besar melalui platform media sosial. Namun, pengaturan pajak untuk subjek pajak yang berusia di bawah umur masih menghadapi berbagai tantangan, terutama dalam hal integrasi antara kepatuhan pajak dan perlindungan hukum bagi anak. Metode yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan konseptual serta perundang-undangan untuk menganalisis regulasi pajak terkait profesi ini dan implikasi dari NIK sebagai NPWP. Hasil Penelitian yaitu pertama regulasi yang ada terkait pemungutan pajak bagi anak di bawah umur diatur dalam Undang-undang (UU) Nomor 36 Tahun 2008 tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan dan Undang-undang (UU) Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Kedua implementasi pajak penghasilan bagi konten kreator youtuber di bawah umur masuk dalam kategori Family Tax Unit sehingga pembayarannya melalui NPWP orang tua
The Role of Environmental Easement Rights in Building Environmental, Social, and Governance (ESG) Principles Erwin Syahruddin; Sugeng Sugeng; Yaoping Liu
Fiat Justisia: Jurnal Ilmu Hukum Vol. 19 No. 3 (2025)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/fiatjustisia.v19no3.4190

Abstract

This article critically explores the potential of environmental use rights as a legal mechanism to advance a more inclusive and sustainable Environmental, Social, and Governance (ESG) framework. Traditionally limited to physical access or utility purposes, use rights have yet to realize their ecological and social functions within environmental governance. Using a normative legal and conceptual approach, this study argues that environmental use rights can enhance landowner accountability for ecological integrity while institutionalizing ESG principles of stewardship, transparency, and responsibility. Positioned as a hybrid construct between private property rights and public environmental interests, these rights offer a transformative legal pathway toward ecological justice and participatory land governance. Recognizing their normative and ecological value can empower communities to monitor land use, mitigate spatial conflicts, and embed environmental considerations into ESG assessment structures.
Philippines-Thailand-Indonesia Exploration: Recontextualizing Anti-SLAPP in Protecting Access to Ecological Justice Erwin Syahruddin; Andre Cardenas Jr.; Akbar Sarif; Rahmat Saputra
Pandecta Research Law Journal Vol. 20 No. 2 (2025): December, 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/pandecta.v20i2.29495

Abstract

This study examines the strategic challenges faced by environmental rights defenders in Indonesia, the Philippines, and Thailand, including the abuse of the law through the practice of Strategic Lawsuits Against Public Participation (SLAPPs) used by corporations or authorities to silence public criticism of environmental damage. Although all three countries have legal instruments for protection, their implementation is still limited and does not comprehensively cover aspects of procedural law. This study uses a normative legal approach with a comparative legal method to analyze the form of anti-SLAPP legal protection and its potential integration into the criminal procedural system. The results show that Indonesia and the Philippines still limit legal protection to environmental issues, while Thailand has more advanced normative provisions but has not been effective in preventing SLAPPs at the early stages of the legal process. A legal mechanism is needed that allows for the termination of SLAPP cases at the investigation or prosecution stage through clear legal indicators and strengthening prosecutorial discretion based on the principle of public interest. The novelty of this study lies in the proposed integration of Anti-SLAPP principles into criminal procedural law as a preventive measure against the criminalization of environmental activists and as a recognition of ecological justice, where protection of public participation and freedom of expression is an integral part of social justice in the context of environmental protection. 
Co-Authors Akbar Sarif Andre Cardenas Jr. Muhammad Reza Syah Fahlevi Otih Handayani Rahmat Saputra Sugeng Sugeng Taufik Hidayat Taufik Hidayat Yaoping Liu