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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal Evidence Of Law Siwayang Journal: Publikasi Ilmiah Bidang Pariwisata, Kebudayaan, dan Antropologi International Journal of Performing Arts (IJPA)
Suasungnern, Sineerat
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal Evidence Of Law

 1 
Taxprayer Rights in Cancellation Of Tax Assessment Letter Yudha Pangesti, Wahyu Sandhya; Yuhelson , Yuhelson; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1085

Abstract

This research focuses on the rights of taxpayers in the cancellation of Tax Assessment Letter (SKP). In Indonesia, taxpayers have the right to apply for cancellation of an SKP that is deemed erroneous. However, some rights such as access to information, the right to clarity of process, and the right to object are often hampered by complex administrative mechanisms. This research aims to identify taxpayers' rights in the context of SKP cancellation and evaluate whether these rights are adequately fulfilled. The results show that there is a gap between regulation and implementation, making it difficult for taxpayers to obtain their rights effectively.
Legal Protection Of E-Commerce Consumers: A Review Of Regulation and Implementation Moeslim, Yulia Jayaputri; Maryono, Maryono; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1086

Abstract

This research aims to analyse the effectiveness of consumer legal protection regulations in e-commerce transactions in Indonesia, with a focus on the application of regulations in e-commerce platforms and the obstacles that hinder the optimisation of such protection. This research uses a normative juridical method and analyses various applicable laws and regulations, including the Consumer Protection Law, the Electronic Information and Transaction Law, as well as regulations related to personal data protection and e-commerce. The results show that although the existing regulations provide a strong legal basis, their implementation still faces challenges such as misalignment between regulations and the rapidly growing e-commerce practices, as well as limited supervision and law enforcement. Therefore, this study suggests the need for regulatory updates and increased supervision to create a consumer protection system that is more effective and adaptive to the development of the e-commerce sector.
Legal Protection of Franchisees For Franchisor’ Actions Jamin, Imelda; Kencanawati, Erny; Suasungnern, Sineerat
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1087

Abstract

This research aims to analyse the legal protection for franchisees against unlawful acts of franchisors in the context of the franchise business in Indonesia. Based on a qualitative approach with a normative analysis method, this research examines existing regulations, such as Government Regulation No. 42 Year 2007 and its amendment in Government Regulation No. 35 Year 2024, which provide a legal basis for franchisees to obtain protection against potential abuse by franchisors. The results showed that the regulation provides legal certainty and balance between the two parties by clearly regulating their respective obligations and rights. The legal protections contained in this regulation include intellectual property rights, the franchisor's obligation to provide information and training, and the obligation to include fair clauses in the franchise agreement. Although there are already supporting regulations, franchisees are expected to be more proactive in utilising their rights in accordance with applicable legal provisions. This research concludes that existing regulations are sufficient to protect the interests of franchisees, provided that they are properly implemented and complied with by all relevant parties, so as to create a healthy, fair and transparent partnership relationship in the franchise business in Indonesia.
Co-Authors Darodjat, Tubagus Achmad Jamin, Imelda Jatmiko Jatmiko Kencanawati, Erny Maryono Maryono Moeslim, Yulia Jayaputri Pamadya Vitasmoro, Pamadya Petra Ginting, Brianta Raden Rudi Alhempi Sri Marniati, Felicitas Suganda, Atma Ulina Manurung, Hot Yudha Pangesti, Wahyu Sandhya Yuhelson Yuhelson