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All Journal Unes Law Review Rechtsnormen Journal of Law
Clementino Moningka, Yosia
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Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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The Position of the Tax Court in the Indonesian Judicial System After the Decision of the Constitutional Court Number 26/PUU-XXI/2023 Clementino Moningka, Yosia; Rasji, Rasji
Rechtsnormen: Journal of Law Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/rjl.v1i1.318

Abstract

Background. The Tax Court, basically, has been regulated in Law Number 14 Year 2002 on Tax Court. However, there is an issue relating to the ambiguous position of the Tax Court. Purpose. The purpose of this is to show that the position of the court is not independent, as it plays a role in both judicial and executive functions, which may result in a lack of independence in case decision making. Therefore, this study aims to determine the position of the tax court in the current judicial system in Indonesia. Method. This research uses normative juridical research method by reviewing secondary data obtained. Based on the results of the research, it was found that the latest Constitutional Court Decision Number 26/PUU-XXI/2023 has determined that the Tax Courts must transfer their organizational, administrative, and financial development responsibilities to the Supreme Court before 31 December 2026. Results. The consequence of this decision is that the organizational structure of the Tax Court will be directly under the supervision of the Supreme Court and no longer under the Ministry of Finance. Although the Tax Court will be transferred to the Supreme Court, it is important to maintain this situation as the transition requires adjustments in terms of organizational structure, employee status, and career opportunities for tax judges. All of these matters must be studied and solutions found by the Tax Court as the independence of tax judges means a lot to taxpayers seeking justice in their tax disputes. Conclusion. In addition to independence, the public also expects competent expertise and knowledge from tax judges as enforcers of justice in tax disputes.
Analisis Perlindungan Hukum Atas Kerugian Investor Publik Akibat Praktik Insider Trading Berdasarkan Hukum Positif Indonesia Clementino Moningka, Yosia; Gunadi, Ariawan
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1231

Abstract

This article is motivated by the rapid development of the world of capital markets in Indonesia, and it cannot be denied that one of the crimes occurring in the world of capital markets is the practice of insider trading. This research uses a normative juridical approach, namely a type of approach that examines or analyzes secondary data such as library materials or secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. Regulations regarding the practice of insider trading already have a legal umbrella in Article 95 and Article 99 of Law Number 8 of 1995 concerning Capital Markets, but in fact the existence of a legal umbrella with these articles still creates unclear implementation and law enforcement regarding insider trading cases. happened in Indonesia. Situations like this then contribute to losses felt by other public investors. Therefore, this research will discuss legal protection arrangements and legal remedies for public investors who experience losses due to insider trading practices based on Indonesian positive law. This research uses a normative juridical method with the Statute Approach. Legal protection for public investors for losses resulting from insider trading practices is regulated as immaterial losses which can take legal action through litigation, namely civil lawsuits with the argument of unlawful acts, or non-litigation through the Alternative Institution for Financial Services Sector Dispute Resolution which is provided by OJK.
Co-Authors Ariawan Gunadi Rasji, Rasji