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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 Jurnal Sehat Indonesia (JUSINDO) 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 Corpus Juris : Jurnal Ilmu 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.
Kepastian Hukum Penerapan Doktrin Business Judgement Rule terhadap Keputusan Direksi Badan Usaha Milik Negara (BUMN) dalam Perkara Tindak Pidana Korupsi Naser, Andi; Kristiawanto, Kristiawanto; Maryano, Maryano
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 3 No. 1 (2026): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Januari 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cendekia.v3i1.2239

Abstract

State-Owned Enterprises (SOE) cannot be separated from the role of the board of directors. However, decisions made by directors in good faith and with due care are frequently drawn into the realm of criminal law whenever state financial losses occur. In fact, losses in the business context do not necessarily constitute negligence or abuse of authority as stipulated under the Anti-Corruption Law, but may instead result from ordinary business risks or business losses. In this context, the Business Judgment Rule (BJR) doctrine emerges as a form of legal protection for directors, aimed at preventing the criminalization of bona fide business decisions. This research aims to examine the form of criminal liability of BUMN directors in corruption cases in Indonesia and to analyze the extent of legal certainty in the application of the Business Judgment Rule doctrine to decisions made by BUMN directors in corruption cases. The research employs a normative juridical legal research method. It applies several approaches, namely the statutory approach, conceptual approach, comparative approach, and case approach. The findings indicate that in the application of the Business Judgment Rule doctrine to decisions made by BUMN directors in corruption cases, directors’ decisions should not be subject to legal challenge, as the governance of BUMN corporate organs remains governed by the Company Law and the State-Owned Enterprises Law. Consequently, state losses arising from directors’ business decisions cannot be attributed to personal criminal liability. If shareholders—represented by the state—consider themselves to have suffered losses, legal remedies may be pursued through civil litigation by filing a claim before the court. As a recommendation, this study emphasizes the need for comprehensive regulations governing the application of the Business Judgment Rule doctrine in practice, in order to minimize disparities in judicial decisions and to ensure legal certainty for directors in their efforts to generate value and benefits for the corporation
PENGARUH PROSES PRAPENUNTUTAN OLEH PENUNTUT UMUM DALAM OPTIMALISASI PENEGAKAN HUKUM DALAM TINDAK PIDANA PERTAMBANGAN DALAM KAWASAN HUTAN(Studi Kasus Putusan Nomor : 63/Pid.B/LH/2022/PN Kba) Akbar, Muhammad Aulia; Chandra, Tofik Yanuar; Maryano, Maryano
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2408

Abstract

Indonesia is a country known for having a wealth of natural and mineral resources, such as crude oil, coal, copper, iron ore, tin and gold. With the wealth it has, the Indonesian State carries out exploration activities for natural resources as one type of exploration activity by carrying out mining activities. However, mining activities often carried out do not comply with applicable regulations, which can cause environmental damage. Mining activities without permits are widespread in the Bangka Belitung archipelago, therefore the author will examine the law enforcement process contained therein, especially in the prosecution section carried out by law enforcement officials, namely the public prosecutor through court decision Number 63/Pid.B/LH/2022/PN Kba, The method used by the author in collecting data was normative research methods, the author found that the Public Prosecutor was inappropriate in imposing charges by applying regulations that were not in accordance with the facts of the material actions of the defendants and legal facts what was revealed at the trial, evidence, and legal evidence presented at the trial.
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.
Relationship Between Pain Intensity and Workload with The Functional Degree of Low Back Pain in Warehouse Workers at The BULOG Rice Warehouse in Cirebon City Dharmansyah, Moh. Irwan; Maryano, Maryano; Sriwiyati, Kati
Jurnal Sehat Indonesia (JUSINDO) Vol. 8 No. 1 (2026): Jurnal Sehat Indonesia (JUSINDO)
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/-.v8i2.476

Abstract

Low Back Pain (LBP) is a leading cause of global disability and often occurs among informal sector workers who are exposed to high physical loads, such as pelvic coolies. Pain intensity and workload are thought to play a role in the decline in functional capacity, but evidence concerning informal worker populations remains limited. This study aims to analyze the relationship between pain intensity and workload with the functional degree of LBP in pelvic coolies at the BULOG Rice Warehouse in Cirebon City. An analytical observational study with a cross-sectional design was conducted on 38 pelvic coolies who met the inclusion criteria. Pain intensity was measured using the Numeric Rating Scale (NRS), workload was categorized by force weight (<20 kg; 20–30 kg; >30 kg), and functional degree was measured using the Back Pain Functional Scale (BPFS). Bivariate analysis used the Spearman correlation test with a significance level of p<0.05. Most respondents experienced mild pain (52.63%) and a moderate workload (47.4%). The median functional degree of LBP was 55% ± 4.77%. There was a significant relationship between pain intensity and the functional degree of LBP (p=0.001; r=0.530) with moderate correlation strength and a positive direction. No association was found between workload and the functional degree of LBP (p=0.327; r=0.163). Pain intensity was significantly related to the functional degree of LBP in pelvic coolies, whereas workload did not show a meaningful relationship. The management of LBP in informal sector workers needs to focus on pain management and functional capacity improvement through rehabilitative approaches and work ergonomics.
PERLINDUNGAN HUKUM BAGI KEPADA PEKERJA TERHADAP PENGABAIANHAK GANTI RUGI DALAM PEMUTUSAN HUBUNGAN KERJA Fitri, Aidil; Maryano, Maryano; Achmad Fitrian
Journal of Innovation Research and Knowledge Vol. 5 No. 10 (2026): Maret 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam ketentuan Pasal 62 Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan mengatur mengenai pemberian ganti rugi karena pemutusan kontrak kerja. Prakteknya, perusahaan tidak menjalankan ganti rugi kepada pekerja yang diakhiri hubungan kerjanya dengan menyalahi aturan hukum ketenagakerjaan sebagaimana yang terdapat dalam ketiga kasus dalam penelitian ini. Hal tersebut tentunya merugikan bagi pekerja. Rumusan dalam penelitian ini yaitu Bagaimana akibat hukum terhadap perusahaan atas pengabaian ganti rugi dalam pemutusan kontrak kerja? serta Bagaimana perlindungan hukum kepada pekerja atas tidak dibayarkannya ganti rugi dalam pemutusan kontrak kerja? Dari hasil penelitian dapat diperoleh bahwa Akibat hukum bagi perusahaan atas tindakan pemutusan kontrak kerja terhadap pekerja dengan menyalahi aturan hukum ketenagakerjaan akan menimbulkan suatu hak-hak bagi pekerja yaitu perusahaan wajib membayar ganti rugi kepada pekerja sebesar upah pekerja/buruh sampai batas waktu berakhirnya jangka waktu perjanjian kerja. Perlindungan terhadap pekerja yang diputus kontrak kerjanya sebelum perjanjian kerja berakhir berupa perlindungan hukum represif yaitu pekerja berhak untuk melakukan upaya hukum non litigasi atau litigasi yaitu berupa Bipatrit, Tripartit dan mengajukan gugatan ke Pengadilan Hubungan Industrial bahkan pekerja juga dapat mengajukan eksekusi terhadap putusan Pengadilan Hubungan Industrial.
KEPASTIAN HUKUM PEMBIAYAAN DALAM UPAYA PENEMPATAN PEKERJA MIGRAN INDONESIA DI LUAR NEGERI Herdiman, Heru; Maryano, Maryano; Hakim, Nur
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 2 No. 1 (2026): CORPUS JURIS : Jurnal Ilmu Hukum, April 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v2i1.2434

Abstract

Financing the placement of Indonesian Migrant Workers (PMI) abroad still faces the problem of unclear schemes, cost transparency, and potential losses for PMI. The existence of legal certainty in financing that is fair, transparent, and guarantees the protection of PMI rights in accordance with laws and regulations. The legal norm has not been fully implemented consistently in the field, so a study is needed on the legal certainty of financing in order to realize the placement of PMI that is fair and protected. The method used in this study is normative legal research conducted as an effort to obtain the necessary data in connection with the problem. Data used with secondary data and tertiary legal materials. In addition, primary data is also used as supporting secondary data legal materials. For data analysts conducted by the method of qualitative juridical analysis. The results of the study that the arrangement of financing the placement of Indonesian Migrant Workers (PMI) has actually been regulated comprehensively in law No. 18 of 2017 and its Implementing Regulations, but the legal certainty is not optimal due to regulatory inconsistency, weak implementation of cost transparency, and ineffective implementation of zero cost policy and the principle of Employer Pays, especially in destination countries such as Saudi Arabia, Malaysia, and Singapore. Therefore, it is necessary to strengthen legal certainty through harmonization and codification of financing regulations, affirmation of transparent and binding Employer Pays principles, integrated digital supervision, and strengthening law enforcement through cross-agency coordination such as BP2MI, the Ministry of manpower, the Indonesian National Police, the Attorney General's Office of the Republic of Indonesia, and the Financial Services Authority
Co-Authors Achmad Fitrian Agil, Marwan Agus Wicaksono Susanto Aidil Fitri, Aidil Akbar, Muhammad Aulia Akkapin , Supaphorn Akkapin, Supaphorn Alam, Dippo Alan, Alan Robert White Anggraeni, RR Dewi Arianti, Nofalinda Chandra, Tofik Yanuar Dandel, Lukman Syafri Darodjat, Tubagus Achmad Dharmansyah, Moh. Irwan Diana, Anisa Roshda Dwi Budi Santoso Ekky Saputra Ekwanto, Hafiz Nur Erich, Erich Fuspitasari, Nova Hakim, Nur Hedwig Adianto Mau Hendri, Fahzal Herdiman, Heru 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 Naser, Andi 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 Sriwiyati, Kati 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