Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Journal Indonesia Law and Policy Review (JILPR) HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis
Enna Budiman
Unknown Affiliation
Religion Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
KONSEKUENSI HUKUM ATAS KEHILANGAN ASET PERUSAHAAN BERFASILITAS PEMBEBASAN BEA MASUK Gunawan Widjaja; Enna Budiman
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 4 (2025): April
Publisher : ADISAM PUBLISHER

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

Abstract

Cases of theft of company assets by unscrupulous employees are a criminal offense. Theft of company assets with entry permit facilities causes losses for the company, not only loss of assets, but also other legal consequences in the form of administrative sanctions from the government for the loss of goods with entry permit facilities. This research aims to understand the legal consequences for companies that are victims of criminal acts committed by unscrupulous employees considering that the goods stolen are imported goods with import duties exemption facilities which are the company's responsibility to the government authority that provides these facilities (for example: the Investment Coordinating Board and Directorate General of Customs and Excise). Next, examine whether administrative sanctions for the loss of company assets with import duty facilities fulfill the principles of justice for companies that are victims of theft by unscrupulous employees. This research is a Normative Juridical research with a legal approach and the concept of examining laws, research results and books to find legal theories, principles and views in the process of obtaining answers which are the main subject of this research.
DISPUTE RESOLUTION ON CLASSIFICATION OF IMPORTED GOODS PARAQUAT DICHLORIDE FOR LEGAL CERTAINTY Enna Budiman; Timbo Mangaranap Sirait; Khalimi
JILPR Journal Indonesia Law and Policy Review Vol. 6 No. 3 (2025): Journal Indonesia Law and Policy Review (JILPR), June 2025
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v6i3.422

Abstract

The classification dispute over the import of Paraquat Dichloride between an importing company and the Directorate General of Customs and Excise has become an important precedent in Indonesian State Administrative Law (TUN), particularly in the customs sector. The dispute arose due to different interpretations of tariff classification: the importer classified Paraquat 42% Technical as a raw chemical (HS 2933.39.30.00) with a 0% import duty rate, while Customs classified it as a ready-to-use herbicide (HS 3808.93.19.00) with a 5% rate. This dispute had significant implications for the fiscal obligations of both the company and the state, and highlighted regulatory uncertainty in the pesticide industry. This study aims to analyze the dispute resolution mechanism in that context, covering the appeal process at the Tax Court, Judicial Review at the Supreme Court, and the broader implications for legal certainty and administrative practices. The method used is normative juridical with a statutory approach and a case study of court decisions. The analysis found and concluded: First, the administrative dispute resolution mechanism in customs classification follows a tiered process consisting of administrative objection, judicial appeal to the Tax Court, and judicial review (PK) to the Supreme Court. Second, in terms of legal reasoning, both the importer and DJBC presented arguments based on valid legal frameworks, but differed in interpreting the tariff classification, each supported by legally debatable claims. Third, the Tax Court and the Supreme Court assessed the case objectively using evidence such as laboratory analysis results, the Indonesian Customs Tariff Book (BTKI), and fundamental principles of administrative law. Fourth, the legal implications of the Supreme Court's ruling are highly significant for public administration, reinforcing the legal authority of DJBC and potentially serving as jurisprudence in the future.
IMPLEMENTATION OF MINISTER OF TRADE REGULATION NUMBER 8 OF 2024 CONCERNING IMPORT PROHIBITIONS AND RESTRICTIONS AS ONE OF THE FACTORS IN THE IMPOSITION OF HIGH RECIPROCAL TARIFFS BY THE UNITED STATES Enna Budiman; Gunawan Widjaja; Wagiman
JILPR Journal Indonesia Law and Policy Review Vol. 7 No. 1 (2025): Journal Indonesia Law and Policy Review (JILPR), October 2025
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

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

Abstract

Regulation of the Minister of Trade of the Republic of Indonesia Number 8 of 2024 (Permendag 8/2024) is a significant change in import policy, including certain import prohibitions and restrictions. The implementation of this regulation has an impact on increasing the flow of imported goods to Indonesia, but has also drawn attention from the United States. The US government responded to this policy by implementing high reciprocal import tariffs on Indonesian products as a retaliatory measure. This study examines the normative-juridical content of Permendag 8/2024 along with its impact on international trade, as well as the United States' legal response through reciprocal tariffs. The analysis focuses on the conformity of the policies of the two countries with the legal provisions of the World Trade Organization (WTO), especially the General Agreement on Tariffs and Trade 1994 (GATT 1994) and the Dispute Settlement Understanding (DSU). Through the normative-juridical research method, this paper finds indications of violations of WTO principles in Indonesian policies as well as unilateral US retaliatory actions. Trade dispute simulations indicate that settlement options may be pursued through diplomacy and WTO dispute resolution mechanisms rather than unilateral retaliatory actions that violate the DSU. This in-depth study is expected to provide a comprehensive understanding of the legal implications of Indonesia's trade policy and the United States' reciprocal response within the framework of international trade law.
Co-Authors Gunawan Widjaja Khalimi Timbo Mangaranap Sirait WAGIMAN