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IMPLIKASI UNDANG-UNDANG CIPTA KERJA TERHADAP INVESTASI ASING: PERMASALAHAN PERIZINAN, PAJAK DAN SOSIAL Komang Rama Agastya
Semarang Law Review (SLR) Vol. 6 No. 1 (2025): April
Publisher : Fakultas Hukum, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slr.v6i1.11872

Abstract

With a focus on legal certainty and investor protection, as well as the balance between tax obligations and corporate social responsibility (CSR), this study looks at the strategic role of FDI in Indonesia's economic growth after the Job Creation Law was put into effect. The case study of Apple's investment strategy, which includes the Apple Developer Academy, is used to highlight an innovative investment model. The problem formulation includes changes in the level of PMA after the Job Creation Law, the role of legal regulations in protecting foreign investors, the impact of Law No. 6 of 2023 on strategic sectors, and the balance between tax obligations and CSR. Utilising the Apple case study, regulatory analysis, and literature review, the normative juridical technique with a case study methodology was applied. To comprehend the legal and economic ramifications of the Job Creation Law's implementation on foreign investment in Indonesia, a qualitative data analysis was carried out.   Abstrak Penelitian ini mengkaji peran strategis Penanaman Modal Asing (PMA) dalam pertumbuhan ekonomi Indonesia pasca implementasi Undang-Undang Cipta Kerja. Tujuannya adalah menganalisis dampak undang-undang ini terhadap daya tarik investasi asing, khususnya terkait kepastian hukum dan perlindungan investor, serta keseimbangan antara kewajiban pajak dan Tanggung Jawab Sosial Perusahaan (CSR). Studi kasus strategi investasi Apple, termasuk Apple Developer Academy, digunakan untuk menyoroti model investasi inovatif. Rumusan masalah mencakup perubahan tingkat PMA setelah UU Cipta Kerja, peran regulasi hukum dalam melindungi investor asing, dampak UU No. 6 Tahun 2023 terhadap sektor strategis, dan keseimbangan kewajiban pajak dan CSR. Metode yuridis normatif dengan pendekatan studi kasus digunakan, memanfaatkan studi pustaka, analisis peraturan perundang-undangan, dan studi kasus Apple. Analisis data dilakukan secara kualitatif untuk memahami implikasi hukum dan ekonomi dari implementasi UU Cipta Kerja terhadap investasi asing di Indonesia.
ANALISIS PEMBUKTIAN DALAM SENGKETA PERDATA MENGENAI WANPRESTASI DALAM PERJANJIAN Komang Rama Agastya
Semarang Law Review (SLR) Vol. 6 No. 2 (2025): Oktober
Publisher : Fakultas Hukum, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slr.v6i2.12853

Abstract

This article analyzes the evidence in civil disputes concerning breach of contract, which arises when obligations are not fulfilled. Evidence plays a crucial role in substantiating claims in court. The rules governing the burden of proof, the categories of admissible evidence, and the judge’s evaluation of such evidence are all part of the issues addressed. The purpose of this research is to protect the rights and responsibilities of the parties involved, ensure an efficient legal system, and assess the evidence in contractual disputes. The research employs a normative legal method through statutory analysis. Written documents, witnesses, oaths, confessions, and presumptions are all examples of evidence. The plaintiff must demonstrate the defendant’s negligence. The court evaluates both the strength and the credibility of the evidence. The aim of this analysis is to ensure a fair trial. Achieving material truth and substantive justice requires an understanding of the burden of proof and the methods of evaluating evidence.   Abstrak Artikel ini menganalisis pembuktian dalam sengketa perdata terkait wanprestasi dalam perjanjian, yang terjadi ketika kewajiban tidak terpenuhi. Pembuktian krusial untuk membuktikan dalil-dalil di persidangan. Rumusan masalah meliputi pengaturan beban pembuktian, jenis alat bukti yang diakui, dan penilaian hakim terhadap bukti. Tujuan penelitian adalah menganalisis pembuktian dalam sengketa wanprestasi, memastikan proses peradilan yang efektif, serta melindungi hak dan kewajiban pihak-pihak. Metode penelitian adalah hukum normatif, menganalisis peraturan perundang-undangan. Alat bukti meliputi dokumen tertulis, saksi, persangkaan, pengakuan, dan sumpah. Penggugat harus membuktikan kelalaian tergugat. Pengadilan menilai keabsahan dan kekuatan bukti. Analisis ini bertujuan memastikan peradilan yang adil. Pemahaman beban pembuktian dan penilaian bukti penting untuk mencapai kebenaran materiil dan keadilan substantif.
Legal Liability Of Defaulting Winners In Voluntary Auctions Komang Rama Agastya; Anak Agung Istri Agung; Nengah Renaya
PALAR (Pakuan Law review) Vol. 12 No. 2 (2026): Volume 12, Number 2 April-June 2026
Publisher : UNIVERSITAS PAKUAN

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

Abstract

Voluntary auctions under Minister of Finance Regulation (PMK) No. 122/PMK.06/2023 demand strong legal certainty and efficient procedures. A highest bidder's failure to pay within five working days constitutes default, triggering swift legal consequences. This normative study uses statutory and conceptual approaches to fill key research gaps unclear consequences for defaulting winners in voluntary auctions and ambiguous status of second-highest bidders. The novelty lies in analyzing norm conflicts between PMK's automatic sanctions (deposit forfeiture, award cancellation) and Civil Code (KUHPerdata) Article 1243 damage claims, providing fresh harmonization insights. Findings show defaulting winners lose auction approval and full Auction Bid Security Deposit (UJPL), split 50% to state revenue and 50% to sellers. PMK allows mitigations like re-auctions or rolling buyers (up to third bidder with consent), but sellers can pursue civil claims for uncovered losses like value drops. Second-highest bidders hold conditional positions they must accept explicitly, meet limit values or gain seller approval, and receive protections including deposit refunds and timely notifications. This prevents automatic substitution while ensuring fairness and efficiency against third-party defaults. Keywords : Voluntary Auction, Default, Highest Bidder.