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All Journal Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Realism: Law Review
Abdullah Widy Asshidiq
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Law, Crime, Criminology & Criminal Justice

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KEKUATAN HUKUM BADAN HUKUM YANG BERBENTUK KOPERASI DALAM MENGAJUKAN PERMOHONAN KEPAILITAN Abdullah Widy Asshidiq; Rifki Yustisio; M. Hilmi Miftahzen Reza
Realism: Law Review Vol. 1 No. 2 (2023): Realism: Law Review
Publisher : Sabtida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71250/rlr.v1i2.18

Abstract

This study aims to determine the legal position of the bankruptcy filing application for business entities in the form of cooperatives. This research is normative-juridical research using a conceptual approach method. The data used are primary, secondary and tertiary data. The results of this study will focus on the mechanism of filing a bankruptcy application by the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia (Kemenkop) against cooperatives in Indonesia according to Supreme Court Circular Letter No. 1 of 2022. The results of the study concluded that based on the provisions of the Supreme Court Circular Letter SEMA Number 1 of 2022 concerning Special Civil Procedures governing PKPU and Bankruptcy Mechanisms, explaining that Cooperatives can no longer be filed PKPU and Bankruptcy directly but related to the application for bankruptcy filing against cooperative bankruptcy filings can only be done by the Ministry of Cooperatives
Menuju Pengawasan Perpajakan yang Optimal: Rekonstruksi Kewenangan Komisi XI DPR RI melalui Sinergi Temuan BPK, Perlindungan Kerahasiaan Data Pajak, dan Adopsi Model Komparatif Amerika Serikat Abdullah Widy Asshidiq; Axel Raphael; Jeremi Syafa’at Umbu Lamba Awang
Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Vol. 4 No. 4 JULI 2026
Publisher : Fakultas Hukum Universitas Islam Indonesia

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Abstract

This research examines the construction of the House of Representatives (DPR), specifically Commission XI, oversight on tax revenues, the weaknesses of the existing system, and the ideal design of oversight based on the Supreme Audit Agency (BPK) findings that align with tax data confidentiality. This is a normative legal research utilizing statutory, conceptual, and comparative approaches with the United States congressional oversight mechanism. The results indicate that Commission XI's current oversight is suboptimal due to limited technical capacity, constraints in interpreting tax data confidentiality, fragmented coordination with BPK, short-term political orientation, and the absence of a standardized oversight methodology. To overcome this dysfunction, the oversight mechanism needs to be reconstructed by referencing the joint tax committee model in the United States. This ideal design includes establishing a Tax Analysis Unit as parliamentary technical support, formulating an aggregate tax data access protocol that complies with data confidentiality principles, and creating a structured, legally binding follow -up mechanism for BPK findings.
Co-Authors Axel Raphael Jeremi Syafa’at Umbu Lamba Awang M. Hilmi Miftahzen Reza Rifki Yustisio