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Analisis Yuridis Hak Angket Dewan Perwakilan Rakyat Dalam Lingkup Sengketa Pemilu Dian Ayu Wahyu Nurhidayati; Keisya Oktavia Afida Denna; Najwa Aulia Widyaningrum; Putri Aulia; Rosita Adelia Putri; Theo Galih Prayudha; Kuswan Hadji
Jurnal Relasi Publik Vol. 2 No. 2 (2024): Mei : Jurnal Relasi Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrp-widyakarya.v2i2.3188

Abstract

Indonesia adheres to a democratic government system that relies on the principle of checks and balances. This principle is inherent in the legislative institution, namely the DPR, which has the right to carry out its duties, one of which is the right to inquiry. In the election context, the right to inquiry can be used to investigate fraud or violations that occur in the election administration process. However, the use of the right to inquiry currently still raises pros and cons among the public. In response to this, this research aims to understand the juridical considerations regarding the right to inquiry in holding elections and analyze the influence of the right to inquiry on elections. The method used in this research is descriptive normative law by studying or reviewing primary and secondary legal materials. This research shows that the DPR’s right to inquiry cannot influence or cancel the election results. However, the DPR’s right to inquiry can be used to request information from the government regarding the implementation of elections.
Tinjauan Sosio-Legal terhadap Pembatalan Hibah Orang Tua kepada Anak dalam Perspektif Hukum Islam di Indonesia Nabila Raihana; Clara Oktaviana; Herfita Ayu Nayla; Kurniawati Dwi Desriana; Sulistiowati Sulistiowati; Dyah Hayu Woro Indrasti; Najwa Aulia Widyaningrum; Ersy Aulia Anggraeni
JOURNAL OF ADMINISTRATIVE AND SOCIAL SCIENCE Vol. 6 No. 1 (2025): Journal of Administrative and Social Science
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jass.v6i1.2106

Abstract

Hibah is a form of voluntary gift given by a person to another while the giver is still alive. In practice, hibah often leads to legal issues, especially when a revocation occurs, which frequently results in disputes between the donor and the recipient. This study employs a normative approach using qualitative methods to examine the causes and legal implications of hibah revocation, as well as the requirements that must be fulfilled for the revocation to be legally valid under Islamic law. The findings indicate that revocation is permissible under certain conditions, such as when the hibah contradicts its intended purpose, exceeds one-third of the donor’s assets, or the recipient commits a breach of agreement. In Islamic law, there are differing opinions among schools of thought regarding the permissibility of revoking hibah given to one’s child. However, according to the Compilation of Islamic Law (KHI), parents have the right to revoke a hibah at any time. The legal consequences of revoking a hibah include the loss of ownership rights over the gifted property, potential family conflicts, and prolonged litigation processes. Therefore, a comprehensive understanding of the legal terms and conditions of hibah is essential to avoid future disputes.
Dinamika Penentuan Subjek dan Objek Pajak dalam Ekonomi Digital Mohammad Arya Dharmaputra; Najwa Aulia Widyaningrum
Case Law : Journal of Law Vol. 7 No. 1 (2025): Case Law : Journal of Law
Publisher : Program Studi Hukum Program Pasca Sarjana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/caselaw.v7i1.4915

Abstract

Perkembangan ekonomi digital telah membawa perubahan mendasar dalam sistem transaksi dan struktur bisnis global, termasuk di Indonesia. Perubahan ini menimbulkan tantangan baru dalam sistem perpajakan, terutama dalam menentukan subjek dan objek pajak yang tidak lagi bergantung pada kehadiran fisik dan bersifat lintas negara. Penelitian ini bertujuan untuk menganalisis tantangan yang dihadapi dalam menentukan subjek dan objek pajak pada sektor ekonomi digital serta menurunkan efektivitas kebijakan perpajakan yang telah diterapkan pemerintah. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan kualitatif, melalui kajian terhadap peraturan perundang-undangan, dokumen resmi, serta literatur ilmiah yang relevan. Hasil penelitian menunjukkan bahwa kompleksitas regulasi internasional, buruknya infrastruktur teknologi, dan rendahnya tingkat pemenuhan pajak merupakan hambatan utama dalam optimalisasi penerimaan pajak digital. Meskipun kebijakan seperti penunjukan pelaku usaha digital sebagai pemungut PPN telah dilakukan, efektivitasnya masih terbatas karena kurangnya harmonisasi regulasi serta tantangan implementasi di lapangan. Oleh karena itu, diperlukan upaya reformasi perpajakan yang lebih komprehensif, termasuk penguatan regulasi, digitalisasi sistem pajak, dan peningkatan literasi perpajakan untuk menciptakan sistem perpajakan yang adil dan adaptif terhadap dinamika ekonomi digital.