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All Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK
Yusrul Hana
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Religion Humanities Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Perlindungan Hukum Akibat Kerugian Transaksi Aplikasi Mobile Banking Bagi Nasabah Perbankan Berdasarkan Hukum Perbankan Danendra Aryasatya Maheswara; Yusrul Hana
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 6 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i6.2886

Abstract

The advancement of technology in the banking sector has encouraged the adoption of mobile banking applications as a fast and efficient means of transaction for customers. However, this convenience is accompanied by the risk of losses for customers due to cybercrimes, such as data theft and unauthorized transaction access. This study aims to analyze the legal protections available for banking customers who experience losses from transactions through mobile banking applications and to examine the relevant provisions in banking law. The research employs a normative juridical approach, analyzing regulations, legal literature, and related cases. The results indicate that, although a legal framework exists to protect customers, there are still weaknesses in its implementation, which prevent customers from consistently receiving maximum protection. This study recommends strengthening regulations and enhancing transparency in the process of addressing customer losses to create a safer and more reliable digital banking ecosystem.
Tinjauan Prosedural Perlindungan Hukum Bagi Wajib Pajak Dalam Keberatan Bea Perolehan Hak Atas Tanah Dan Bangunan Danendra Aryasatya Maheswara; Fatih Henning Octavian Haq; Yusrul Hana; Aprila Niravita; Muhammad Adymas Hikal Fikri; Harry Nugroho
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 6 (2024): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i6.2918

Abstract

This article examines the procedural review of legal protection for taxpayers in filing objections to the Land and Building Rights Acquisition Duty (BPHTB). Legal protection for taxpayers is essential to ensure administrative justice and provide a guarantee of rights for those who dispute the BPHTB value determined by the authorities. This study highlights the stages of the objection procedure, the rights and obligations of taxpayers, and the role of the tax court in dispute resolution. Using a normative juridical approach, the article identifies shortcomings in the procedural system that may hinder access to justice for taxpayers. The findings reveal that a more transparent procedure and robust protection mechanisms are essential to safeguard taxpayers' rights in BPHTB dispute resolution.
Co-Authors Aprila Niravita Danendra Aryasatya Maheswara Fatih Henning Octavian Haq Harry Nugroho Muhammad Adymas Hikal Fikri