Jadidyah, Havida
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Kajian Yuridis Terhadap Pembatalan Akta Hibah Akibat Penghibah Jatuh Miskin Jadidyah, Havida; Priyono, Ery Agus
Legal Standing : Jurnal Ilmu Hukum Vol 9, No 2 (2025): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i2.11710

Abstract

A grant is a form of legal agreement in Indonesian civil law, as regulated in the Civil Code (KUHPerdata). However, in practice, a grant can cause legal problems if there is a change in circumstances on the part of the grantor (grantor), especially if the person concerned experiences economic decline to the point of poverty. This study aims to examine whether the qualifications of the state of poverty experienced by the grantor in the Judicial Review Decision Number: 336/PK/Pdt/2016 are legally appropriate, and to analyze the legal consequences of the cancellation of a deed of gift through a court lawsuit. This study is a normative legal study with a statutory approach and a conceptual approach. The nature of this study is descriptive analysis, with the main data sources in the form of primary and secondary legal materials, which are analyzed qualitatively. The results of the study indicate that Article 1688 paragraph (3) of the Civil Code does open up space for the cancellation of a grant if the grantor falls into poverty, but does not provide a definite measure regarding the limits of "falling into poverty". In the judge's considerations, this assessment is still subjective and is determined based on the judge's belief in the facts presented in court. The legal consequences of the cancellation of a deed of gift are basically a form of legal protection for the grantor who experiences losses or injustice due to the granting of the gift. This study contributes to the development of a normative understanding of legal protection for grantors and the importance of clearer regulations regarding the criteria for falling into poverty in the context of grant cancellation.
Kedudukan Pengadilan Pajak dan Perbandingannya dengan Sengketa Tata Usaha Negara di Indonesia Jadidyah, Havida; Priyono, Agus
Legal Standing : Jurnal Ilmu Hukum Vol 9, No 4 (2025): Legal Standing
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i4.11726

Abstract

The Tax Court is a special judicial institution authorized to handle tax disputes in Indonesia. Its position is under the Supreme Court in terms of judicial technical guidance, but administratively, organizationally, and financially it is under the Ministry of Finance. This study aims to examine the position of the Tax Court in the Indonesian judicial system and to compare the mechanisms for resolving tax disputes with State Administrative (TUN) disputes. This study uses a normative legal method with a statutory regulatory approach and a conceptual approach. The results of the study indicate that the Tax Court is part of the state administrative court environment, but has specific procedures and authorities. The striking difference between tax disputes and TUN disputes lies in the resolution mechanism. Tax disputes are quasi-judicial in nature and require an objection procedure to the Director General of Taxes before they can be submitted to the Tax Court. In contrast, TUN disputes can be submitted directly to the State Administrative Court without going through the administrative objection stage. In addition, the decision of the Tax Court is final and binding, while the PTUN decision can still be pursued for further legal action. This difference reflects the characteristics of each dispute, and emphasizes the strategic position of the Tax Court in providing justice and legal certainty for taxpayers. This study is expected to contribute to strengthening the understanding of academics, legal practitioners, and the public regarding effective and targeted tax dispute resolution mechanisms.