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All Journal Jurnal Sosial dan Teknologi International Journal of Social Service and Research Jurnal Indonesia Sosial Teknologi
KMS Herman
Universitas Borobudur, Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Obligations of Mining Companies in the Implementation of CSR Based on Laws And Regulations KMS Herman; Badrunsyah Badrunsyah
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i10.1211

Abstract

The mining sector plays a crucial role in Indonesia's economy by significantly contributing to national income and employment. However, mining operations can also result in adverse environmental and social impacts. This study aims to examine the legal responsibilities of mining companies in implementing Corporate Social Responsibility (CSR) as stipulated by statutory regulations. PT Bengalon Limestone serves as the case study for this research. Utilizing qualitative research methods with a normative and empirical legal study approach, the data collection method employed is a literature review. Collected data are analyzed through three stages: data reduction, data presentation, and drawing conclusions. The results show that PT Bengalon Limestone has a legal obligation to implement Corporate Social Responsibility (CSR) through several concrete steps. First, the company must carry out the Community Development and Empowerment Program (PPm). In implementing this PPM, PT Bengalon Limestone refers to the Decree of the Minister of Energy and Mineral Resources No. 1824/2018 which includes eight main programs. Furthermore, PT Bengalon Limestone is required to build and maintain public facilities and infrastructure, including road infrastructure which is an important access for the community's economy, and contribute to improving the quality of education and public health. Corporate social and environmental responsibility must be carried out in accordance with applicable legal provisions, including Law No. 25 of 2007, Law No. 40 of 2007, Law No. 4 of 2009, and Government Regulation No. 23 of 2010.
An Ideal Formulation of the Prohibition on Dual Positions for Advocacy Organization Leaders from the Perspective of Legislation Andri Darmawan; KMS Herman
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1414

Abstract

This study examines the formulation of an ideal prohibition on dual positions for leaders of advocacy organizations who concurrently serve as state officials, addressing potential conflicts of interest and threats to organizational independence. The background stems from Article 28, paragraph (3) of Law No. 18 of 2003 on Advocates, which limits dual positions only with political party leaders and lacks explicit provisions regarding state officials, potentially undermining the independence of advocate organizations and constitutional guarantees of legal certainty and freedom of association. The study aims to provide a normative framework for legislative reform that ensures structural integrity and professional independence. Employing a normative juridical research method, the study utilized statutory and conceptual approaches, analyzing relevant constitutional provisions, statutory laws, and Constitutional Court decisions, including Numbers 014/PUU-IV/2006, 91/PUU-XX/2022, and 183/PUU-XXII/2024. Data were collected through systematic document review and legal content analysis. The results indicate that current regulations inadequately address dual positions, leaving room for structural conflicts of interest. The discussion emphasizes the necessity of reformulating Article 28(3) with clear, non-interpretable norms, operational mechanisms, and harmonization with broader legal principles. The study concludes that legislative amendments are essential to prevent conflicts, strengthen advocate independence, and maintain constitutional and rule-of-law standards in Indonesia.
Institutional Position of The Tax Court in The Indonesian Judicial System: Between A Court of First Instance and an Appellate Court Budi Haritjahjono; KMS Herman
Jurnal Sosial Teknologi Vol. 6 No. 5 (2026): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v6i5.32834

Abstract

The Tax Court plays a central role in resolving tax disputes between Taxpayers and tax authorities in Indonesia. Normatively, the Tax Court is established as a special court within the administrative court system. However, the institutional design of the tax judicial system differs from other judicial environments because it does not adopt a hierarchical structure consisting of courts of first instance and appellate courts. This unique structure raises questions regarding the institutional position of the Tax Court within the judicial system under the Supreme Court. This study aims to analyze the institutional position of the Tax Court in the Indonesian judicial system and to examine whether it should be positioned as a court of first instance or as an appellate-level court. This research employs normative legal research using statutory, conceptual, and case approaches. The analysis focuses on legislation governing the judicial system, particularly laws on judicial power, administrative courts, and the Tax Court, as well as relevant Constitutional Court decisions. The findings indicate that, functionally, the Tax Court examines and adjudicates tax disputes at the first and final instance. Nevertheless, substantively, the cases brought before the Tax Court generally arise after administrative objection decisions, which means that the court performs a review function similar to an appellate examination of administrative tax decisions. Therefore, institutionally, the Tax Court is more appropriately understood as a special court that is structurally equivalent to an appellate-level court within the judicial system under the Supreme Court.
Co-Authors Andri Darmawan Badrunsyah Badrunsyah Budi Haritjahjono