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All Journal Jurnal Cita Hukum Pena Justisia: Media Komunikasi dan Kajian Hukum Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Journal Evidence Of Law Journal of Innovation Research and Knowledge POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS SENTRI: Jurnal Riset Ilmiah ARMADA : Jurnal Penelitian Multidisiplin Jurnal Hukum Indonesia Mutiara: Multidiciplinary Scientifict Journal Jurnal Riset Ilmiah Jurnal Penelitian dan Pengkajian Ilmiah LAWPASS Asian Journal of Social and Humanities Jurnal Sains, Ekonomi, Manajemen, Akuntansi dan Hukum
Maryano, Maryano
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Legal Culture Obligation to Submit Tax Data and Information from Agencies, Institutions, Associations, and Other Parties Maryano, Maryano; Natalius, Natalius; Anggraeni, RR Dewi
Jurnal Cita Hukum Vol. 11 No. 3 (2023)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v11i3.37474

Abstract

Law Number 28 of 2007 and Government Regulation Number 31 of 2012 mandate the provision of tax data by government agencies, institutions, associations and other parties (ILAP) to the Directorate General of Taxes (DJP). Even though criminal sanctions have been regulated, the implementation of these obligations is not optimal. DJP adopted alternative methods, such as a Memorandum of Understanding/MoU, to obtain tax data from ILAP. This research uses a research method that focuses on positive law with the theory of legal certainty by Gustav Radbruch, the theory of authority by Max Weber, and the theory of taxation by Adam Smith. The results of the research show that there is a discrepancy in the implementation of the obligation to submit tax data with positive law and the theory of legal certainty. Steps are needed to create a Memorandum of Understanding/Agreement/MoU up to a Cooperation Agreement by the DJP with ILAP to make the obligation to submit tax data and information from ILAP run smoothly in accordance with the study. theory of authority by Max Weber. To realize legal certainty in these regulations and to increase state revenues in accordance with the study of tax theory by Adam Smith, it is recommended that there be changes to norms in Law Number 28 of 2007 by adding an article regarding the making of a Memorandum of Understanding/MoU/Cooperation Agreement to increase legal certainty. and contribution to state revenue.Keywords: Reconstruction of Obligations; Data Submission; Tax Information; Legal certainty
Ideal Formulation of Extraordinary Legal Remedies Review By The Public Prosecutor From The Perspective of Justice and Legal Certainty Murti, Krisna; Yusuf Hasibuan, Fauzie; Maryano, Maryano
Asian Journal of Social and Humanities Vol. 3 No. 2 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i2.426

Abstract

One of the crucial issues of legal problems that is still a pro and con in society is the extraordinary legal effort of judicial review by the public prosecutor. The research research is to analyze the implementation of the submission of extraordinary legal efforts of judicial review by the public prosecutor against criminal cases based on statutory regulations and to analyze and find the formulation of the ideal criminal case review system by the public prosecutor to realize justice and legal certainty in Indonesia. This research uses a type of normative juridical legal research. Research that uses a philosophical approach, a statutory approach, a case approach and a comparative approach. The sources of legal materials collected are analyzed descriptively to answer the research problems. The results of this study conclude that the Implementation of the submission of extraordinary legal efforts of judicial review by the Public Prosecutor against criminal cases based on statutory regulations has not achieved justice and legal certainty. In practice, the addition of the prosecutor's authority to file a judicial review as stipulated in Article 30C letter h and the Explanation of Article 30C letter h of Law Number 11 of 2021 concerning Amendments to Law Number 16 of 2004 concerning the Prosecutor's Office of the Republic of Indonesia cannot be implemented because it is considered contrary to the 1945 Constitution.
Integration of The Principle of Restorative Justice In Law Enforcement of Tax Crimes To Achieve Legal Certainty In Indonesia Soesilo, Soesilo; Yusuf Hasibuan, Fauzie; Maryano, Maryano
Asian Journal of Social and Humanities Vol. 3 No. 3 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i3.463

Abstract

This research analyses the implementation of judges' decisions on law enforcement of taxation crimes in Indonesia and identifies ideal criminal law policies to achieve legal certainty. The method used is normative juridical with analytical descriptive approach, which is supported by the theory of judicial power, theory of legal certainty, and theory of law enforcement. The results show that the ultimum remedium principle has not been fully applied consistently, with some serious tax offences going directly to the criminal realm even though administrative mechanisms are still possible. Conversely, some other offences are resolved administratively, even though the criminal elements have been fulfilled. This inconsistency suggests the need for uniform technical guidelines to reduce differences in legal interpretation. This research is an integration of restorative justice principles in Indonesian tax law, which allows offenders to settle tax liabilities along with penalties before being subject to criminal sanctions. This approach balances the recovery of state losses and the deterrent effect for offenders, while supporting sustainable taxpayer compliance. This research recommends the preparation of pretrial guidelines and harmonization of regulations to improve legal certainty in tax cases in Indonesia.
Perlindungan Hukum terhadap Anggota Terkait Koperasi Simpan Pinjam yang Dinyatakan Pailit Kendati, Cynthia; Yuhelson, Yuhelson; Maryano, Maryano
ARMADA : Jurnal Penelitian Multidisiplin Vol. 2 No. 1 (2024): ARMADA : Jurnal Penelitian Multidisplin, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/armada.v2i1.1121

Abstract

Fenomena hukum terhadap Anggota Koperasi Simpan Pinjam tersebut dinyatakan pailit sebagai perangkat Organisasi dari suatu badan hukum koperasi, Anggota bertanggung jawab atas perbuatannya jika terjadi resiko kerugian pada Koperasi tersebut. Rumusan Masalah dalam penelitian ini adalah Bagaimana Perlindungan Hukum Terhadap Anggota Terkait Koperasi Simpan Pinjam Yang Dinyatakan Pailit? Dan Bagaimana? Akibat Hukum Terhadap Koperasi Simpan Pinjam Yang Dinyatakan Pailit? Teori yang digunakan adalah Teori Akibat Hukum dari Soeroso dan Teori Perlindungan Hukum dari Satjipto Rahardjo. Metode yang digunakan dalam penelitian ini dengan jenis penelitian yuridis normatif yaitu penelitian hukum kepustakaan atau data sekunder dengan sumber bahan-bahan hukum primer, sekunder dan tersier. Adapun pendekatan penelitian yang dipergunakan pendekatan perundang-undangan, pendekatan konseptual, pendekatan analitis, pendekatan kasus dan teknik pengumpulan bahan hukum dilakukan dengan cara mengidentifikasi dan menginventarisasi aturan hukum positif, literatur buku, jurnal dan sumber bahan hukum lainnya. Untuk teknik analisa bahan hukum dilakukan dengan penafsiran hukum gramatikal, sistematis dan metode konstruksi hukum. Dari hasil penelitian dapat disimpulkan bahwa a) Akibat hukum terhadap Koperasi Simpan Pinjam Yang Dinyatakan Pailit Sangatlah penting Akibat dari Kepailitan tersebut tidak hanya dirasakan oleh Debitor saja akan tetapi Kreditor juga sebagai pihak yang dirugikan, Koperasi yang telah diputuskan pernyataan pailitnya oleh Pengadilan Niaga, maka haruslah melakukan pemberesan atau penyelesain pembubaran melalui Tim Penyelesaian, b) harus adanya Perlindungan Hukum terkait Anggota apabila Koperasi simpan Pinjam di Nyatakan Pailit dan Saran dari penulis perlunya penyempurnaan Undang-Undang Pengkoperasian dan Undang-Undang Kepailitan  khusunya mengenai hak dan kewajiban anggota koperasi simpan pinjam yang turut di berikan tangggujawab dalam koperasi simpan pinjam yang dinyatakan pailit dan saran untuk mengatur secara jelas dalam Undang-Undang Pengkoperasian.
Principles Of Actio Paulina In Bankkruptcy Regarding The Deed Of Trasfer Of Rights Made In Front Land Tittles Registrar maryano, Maryano; Hariansah, Syafri
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4716

Abstract

The legal principle of actio pauliana is the right given to creditors to request the cancellation of all acts of transfer of rights carried out by the debtor. The curator is the only party who can cancel legal actions carried out by the bankruptcy debtor based on the legal principle of actio pauliana through the Court, so that the deed of transfer of rights made by PPAT can be canceled using the legal principle of actio pauliana through a court decision. The aim of this research is to analyze the concept of the actio pauliana principle in the legal system in Indonesia and find out the legal position of the deed of transfer of rights made before the PPAT which is submitted for actio pauliana legal action in bankruptcy in Indonesia. The method used in research is normative juridical. Based on the research results, it is concluded that the concept of the actio pauliana principle in the legal system in Indonesia has been regulated in Article 1341 of the Civil Code and Articles 41 to Article 49 of Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations with the aim of protecting interests of creditors from bad actions carried out by debtors. This must go through a process by filing a lawsuit with the Commercial Court to obtain a decision to cancel the transfer of property or assets to a third party. A lawsuit for the transfer of property or assets can only be directed against a party who within 1 year before the bankruptcy occurred transferred their assets. The legal status of the deed of transfer of rights made before the PPAT which is submitted for actio pauliana legal action in bankruptcy in Indonesia is binding for both parties when the transfer of rights is carried out in good faith in accordance with the provisions required in the Law.
Co-Authors Achmad Fitrian Agil, Marwan Agus Wicaksono Susanto Akkapin , Supaphorn Akkapin, Supaphorn Alam, Dippo Alan, Alan Robert White Anggraeni, RR Dewi Arianti, Nofalinda Chandra, Tofik Yanuar Dandel, Lukman Syafri Darodjat, Tubagus Achmad Diana, Anisa Roshda Dwi Budi Santoso Ekky Saputra Ekwanto, Hafiz Nur Erich, Erich Fuspitasari, Nova Hedwig Adianto Mau Hendri, Fahzal Herwibowo, Bambang Hajar Hutomo, Putra Iqbal, Mochamad Ismed, Mohamad Kendati, Cynthia Kirana, Claradyta Koto, Zulkarnein Krisna Murti Kristiawanto, Kristiawanto Kumeang, Indira Assadiyah Lingga, Win Salamsyah Martanti, Yurisa Mau, Hedwig A Mau, Hedwig A. Mochammad Imron Awalludin Mustafa, Marni Emmy Mustofa, Marni Emmy Nara, Vicheth Natalius, Natalius Nianzah, Raodha Putri Ningsih, Eci Marisna Novena, Elisabeth Purba, Reni Putra Hutomo Rahmansyah, Fuad Ratib, Victor Albadi’u Rattanapun , Supot Rattanapun, Supot Soesilo, Soesilo Somajaipeng , Kacha Syafri Hariansah Trapsilo, Lier Budhi TW, Gatut Hendro Wanti, Tiara Yuliana Widodo, Gatut Hendro Tri Yuhelson Yuhelson Yusuf Hasibuan, Fauzie Zaenudin, Aa Muhamad ZULKARNAIN, DEBI