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All Journal JURNAL CENDEKIA HUKUM Jurnal Suara Keadilan Supremasi Hukum: Jurnal Penelitian Hukum JURNAL USM LAW REVIEW Bengkoelen Justice : Jurnal Ilmu Hukum
Muna, Kholifatul
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Law, Crime, Criminology & Criminal Justice Social Sciences

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POTRET KONSTITUSIONAL IMPLIKASI KEBIJAKAN FISKAL PROGRAM PENGUNGKAPAN SUKARELA WAJIB PAJAK Pratama, Aditya Andela; Muna, Kholifatul
Jurnal Suara Keadilan Vol 25, No 2 (2024): Jurnal Suara Keadilan Vol. 25 Nomor 2 (2024)
Publisher : LPPM Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/sk.v25i2.14563

Abstract

Perubahan undang-undang di bidang perpajakan yang mengikuti perkembangan masyarakat mendorong Pemerintah dan DPR untuk berhasil mengundangkan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Perpajakan. Undang-undang ini mengatur program pengampunan sukarela bagi wajib pajak. Namun, implikasi konstitusional dari program pengungkapan sukarela ini memberikan privilege kepada wajib pajak yang tidak taat, sehingga menciptakan kesan bahwa kemudahan tersebut membenarkan tindakan penghindaran pajak atau penyembunyian harta. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian yuridis normatif dengan pendekatan peraturan perundang-undangan dan pendekatan konseptual. Jenis data yang digunakan berupa data sekunder, yang terdiri dari bahan hukum primer, sekunder, dan tersier. Bahan hukum primer meliputi buku-buku, peraturan perundang-undangan, dan putusan Mahkamah Konstitusi. Bahan hukum sekunder mencakup artikel jurnal, website, serta sumber online lainnya, sementara bahan hukum tersier adalah kamus hukum. Program pengungkapan sukarela bagi wajib pajak memberikan kontribusi besar terhadap keuangan negara, khususnya dalam Anggaran Pendapatan dan Belanja Negara. Kebijakan fiskal yang tercakup dalam program ini memberikan implikasi terhadap asas keseimbangan dan keadilan, sehingga dapat mencederai dan mendistorsi makna ketaatan dan kepatuhan wajib pajak.
THE URGENCY OF REGISTERING SKINCARE PRODUCT PACKAGING DESIGNS TO PREVENT UNFAIR BUSINESS COMPETITION Muna, Kholifatul; Pratama, Aditya Andela
JCH (Jurnal Cendekia Hukum) Vol 10, No 1: JCH (JURNAL CENDEKIA HUKUM)
Publisher : LPPM STIH Putri Maharaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33760/jch.v10i1.961

Abstract

The viral skincare trend encourages business actors to compete to launch products with innovations in content, benefits, and attractive packaging designs including materials, shapes, colors, and logos to attract consumers' attention and differentiate their products from others. However, the reality is that practices such as product counterfeiting, brand imitation, and similar packaging often occur. This not only harms genuine business actors, but also confuses consumers and damages market reputation. The purpose of this study is to analyze and identify product packaging design registrations to prevent unfair business competition.  This research uses a normative juridical method by examining regulations and related legal literature. Various approaches are used to compare regulations and analyze packaging design protections. The results of this study show the importance of registering packaging designs as industrial designs or three-dimensional brands to prevent unfair business competition and protect owners from imitation and abuse. In addition, the revision of the Industrial Design, Business Competition, and Consumer Protection Law is needed so that regulations are in line with the development of the beauty industry and provide more optimal legal protection for business actors.
Regulasi Izin Perdagangan TikTok Shop Sebagai Fitur Tambahan Aplikasi TikTok di Indonesia Muna, Kholifatul; Santoso, Budi
JURNAL USM LAW REVIEW Vol. 7 No. 1 (2024): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v7i1.8950

Abstract

Penelitian ini mengkaji regulasi izin perdagangan TikTok Shop sebagai fitur tambahan aplikasi TikTok di indonesia, akibat perkembangan e-commerce yang semakin pesat ditandai adanya aktivitas transaksi elektronik di berbagai aplikasi, salah satunya TikTok Shop dalam aplikasi TikTok merupakan aplikasi gabungan antara marketplace dan media sosial. TikTok Shop resmi ditutup, namun hadir kembali di media sosial TikTok dengan menggandeng Tokopedia sebagai marketplace. Urgensi dalam penelitian ini yaitu berkembangnya e-commerce yang semakin pesat di Indonesia dan diikuti perkembangan hukum dan kebutuhan masyarakat yang dinamis memerlukan adanya penyesuaian terhadap peraturan perundang-undangan yang berkaitan. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan statute approach yang kemudian dianalisis secara kualitatif. Kebaruan dalam penelitian ini yaitu adanya peraturan baru yang mengatur perizinan usaha dalam perdagangan melalui sistem elektronik dan adanya kerja sama antara TikTok dan Tokopedia dalam fitur TikTok Shop. Hasil penelitian ini menunjukkan bahwa pemberlakuan Permendag 31 Tahun 2023 ini memberikan aturan yang tegas kepada TikTok dalam Pasal 21 Ayat (3) bahwa PPMSE dengan model bisnis social-commerce dilarang memfasilitasi transaksi pembayaran pada sistem elektronik. karena TikTok hanya mempunyai izin sebagai media sosial, tidak sebagai marketplace, sehingga harus dipisahkan antara keduanya. Maka dari itu, TikTok menggandeng Tokopedia yang mempunyai izin sebagai marketplace. Dengan bergabungnya dua perusahaan tersebut, menimbulkan kemungkinan potensi monopoli industri e-commerce di Indonesia.
THE ROLE OF THE PRESIDENT IN THE IMPLEMENTATION OF PTUN DECISIONS IN THE PRESIDENTIAL SYSTEM Aditya Andela Pratama; Muna, Kholifatul
Bengkoelen Justice : Jurnal Ilmu Hukum Vol. 15 No. 2 (2025): November 2025
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jbengkoelenjust.v15i2.45384

Abstract

The principle of the state of law requires that every court decision, including the State Administrative Court, be obeyed and implemented by state administrative officials. In the presidential system, the President has the authority to ensure compliance with court decisions as a form of supremacy and legal certainty. However, in practice, there are still many PTUN decisions that have not been implemented, showing the weak effectiveness of law enforcement. The phenomenon of Contempt of Court, such as disobedience to court decisions, is one of the main challenges in the implementation of the law. The purpose of this study is to examine the role of the President in ensuring the implementation of the PTUN decision in the presidential government system. This research uses a normative juridical method with regulations that regulate the authority of the President in the implementation of the State Administrative Court. Based on Article 116 of the PTUN Law, the President and the House of Representatives have a role in ensuring the compliance of state administrative officials with the PTUN decisions. Therefore, optimizing the role of the President is crucial in upholding the rule of law and ensuring legal certainty in the presidential system of government.
Evaluasi Demokrasi Kepemiluan Tahun 2024 Dalam Perspektif Hukum Administrasi Negara: Proses Pencalonan Wakil Presdien Aditya Andela Pratama; Muna, Kholifatul
Supremasi Hukum: Jurnal Penelitian Hukum Vol 35 No 1 (2026)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jsh.35.1.74-100

Abstract

State administrative law has a strategic role in realizing constitutional goals through regulating administrative procedures and actions. The 2024 elections in Indonesia reflected the application of state administrative law, but were marked by administrative polemics, particularly in the nomination of Gibran Rakabuming Raka as a vice presidential candidate. The main problem arises from the inconsistency between Constitutional Court Decision Number 90/PUU-XXI/2023 and PKPU Number 19 of 2023, which causes legal conflicts in the administrative process of registering and determining candidates. This research aims to analyze administrative violations and evaluate the validity of the determination of Gibran's candidacy based on state administrative law. The results of the study are expected to provide legal recommendations to strengthen a transparent and accountable election administration system. The results of this study show that in material terms, the General Election Commission did not make careful preparations in the registration stage, and in formal terms, there was a delay in the issuance of the Minutes of Acceptance of Registration (BAPP). Both of these are contrary to the principles of State Administrative Law. The validity of the KPU's decision also raises juridical issues due to legal defects in the inclusion of the basis for consideration of changes to the KPU Regulation (PKPU). This finding indicates a weakness in the governance of registration administration that has the potential to invalidate KPU's decision through the State Administrative Court (PTUN). This research confirms the importance of the KPU to increase the accuracy in the preparation of each stage of the election in order to maintain the credibility and legitimacy of democracy in Indonesia.
Co-Authors Aditya Andela Pratama Dwi Budi Santoso Pratama, Aditya Andela