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All Journal Prophetic Law Review Pancasila and Law Review Kultura: Jurnal Ilmu Sosial dan Humaniora Jurnal Legislasi Indonesia
Perdana, Muhammad Anugerah
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Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Problematika Pendelegasian Pengaturan Undang-Undang terhadap Peraturan Daerah: Studi Kasus Implementasi Pembentukan Peraturan Daerah tentang Pajak Daerah dan Retribusi Daerah di 3 Daerah Al Faruq, Muhammad Hamzah; Ruhpinesthi, Garuda Era; Perdana, Muhammad Anugerah
Jurnal Legislasi Indonesia Vol 21, No 3 (2024): Jurnal Legislasi Indonesia - September 2024
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v21i3.1248

Abstract

Abstract There are quite significant regulatory changes regarding Regional Levy and Taxes after Law 1/2022. In this case,there was a closing provision which stated that existing regional regulations will be ineffective after two years since the new Law was issued. This research is aimed at answering  research question, namely how are theproblems caused by non-detailed closing provisions in theprocess of forming Regional Regulations regarding Regional Taxes at the provincial and regency/municipal levels? This research is anempirical-normative juridical research that analyzes primary data and secondary data. The results of this study indicate that there are eight problems arising from the issue of closing provisions in the regions, namely i) the unpreparedness of the data, ii) the immaturity of the NA content, iii) there are several content materials that cannot be regulated because they are waiting for higher regulations that have not yet been issued, iv) unclear meaning of regional potential, v) regional regulation draft does not regulate all content in Government Regulation 35/2023, vi) lack of community representation, vii) lack of regional potential research, and viii) inter-regional gaps regarding knowledge of regional apparatus regarding the implementation of PDRD in practice. Keywords: closingprovision, localtaxesandcharges, regional regulations Abstrak Terdapat perubahan pengaturan yang cukup signifikan mengenai Pajak Daerah dan Retribusi Daerah pasca Undang-Undang Nomor 1 tahun 2022. Dalam hal ini, terdapat ketentuan penutupbahwa peraturan daerah eksisting tentang Pajak Daerah dan Retribusi Daerah tidak berlaku dua tahun pasca sahnya undang-undang. Penelitian ini ditujukan untuk menjawab suatu rumusan masalah yaitu bagaimana problematika yang ditimbulkan oleh ketentuan penutup yang tidak rinci dalam proses pembentukan Peraturan Daerah mengenai Pajak dan Retribusi Daerah di tingkat provinsi maupun kabupaten/kota?  Penelitian ini merupakan penelitian yuridis normatif empiris yang menganalisis data primer dan data sekunder. Hasil penelitian ini menunjukan bahwa terdapat delapan problematika yang timbul atas masalah ketentuan penutup tersebut di daerah, yaitu i) ketidaksiapan data, ii) tidak matangnya muatan NA, iii) terdapat beberapa materi muatan yang belum bisa diatur karena menunggu peraturan yang lebih tinggi yang belum keluar, iv) ketidakjelasan makna potensi daerah, v) Raperda tidak mengatur semua muatan dalam PP 35/2023, vi) minimnya representasi masyarakat, vii) minimnya kajian potensi, dan viii) kesenjangan antardaerah mengenai pengetahuan perangkat daerah terhadap pelaksanaan PDRD di lapangan. Kata Kunci: pajak dan retribusi daerah, peraturan daerah, ketentuan penutup
Guaranteeing Freedom of Speech: The Role of the Primus Inter Pares Principle in the Presidential Insult Clause Perdana, Muhammad Anugerah; Aurellia, Shafa Ataina
Pancasila and Law Review Vol. 6 No. 1 (2025): Issue In progress (January 2025)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v6i1.4080

Abstract

The ratification of Indonesia’s new Criminal Code (KUHP) on December 6, 2022, has sparked concerns over potential restrictions on human rights, particularly the right to freedom of expression. These concerns arise from the reintroduction of the article on insulting the president, which had been annulled by the Constitutional Court in Decision No. 013-022/PUU-IV/2006. The government contends that the revised provision is now grounded in the primus inter pares principle, which, according to the Minister of Law and Human Rights, seeks to uphold the president’s dignity without compromising public freedom of speech. This study employs a normative juridical methodology with statutory and comparative approaches to analyze how the primus inter pares principle in the presidential insult article can safeguard freedom of expression. The findings suggest that, while the principle is designed to prevent the misuse of presidential protections, its practical application remains unclear and susceptible to misinterpretation. Consequently, further clarification and judicial oversight are necessary to ensure an equitable balance between state dignity and individual rights.
A Prophetic Law Perspective on Judicial Independence of the Indonesian Constitutional Court: Looking Back on 20 Years Perdana, Muhammad Anugerah; Al Faruq, Muhammad Hamzah; Ruhpinesthi, Garuda Era
Prophetic Law Review Vol. 6 No. 1 June 2024
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/PLR.vol6.iss1.art4

Abstract

This research analyzes the pattern of Constitutional Court judicial reviews decisions in the last 20 years since its establishment against Islamic populism cases. This research applies legal normative methodology by conducting a literature review based on secondary data analysis and case study approach. This research concludes that, first, the Constitutional Court in Indonesia is inseparable from the influence of Islamic populism which is proven by the existence of 4/7 decisions that fulfilled the variable on the characteristics of populist decisions. Apart from the strong relationship between the state and religions, this is also coupled with the weakness of procedural law. The Constitutional Court opens the space for strengthening populism in influencing the Constitutional Court decisions. Second, the fading independence of the Constitutional Court may pose a danger to democracy, including to the human rights of minority communities and may eliminate the implementation of plural constitutionalism.  Also, various international literature in the last five years shows us the Constitutional Courts have tendencies to challenge the rising of Populist Movement policies made by the Government through judicial review cases. Compared to the other countries, populist movement in Indonesia became a unique phenomenon due to the high influence of Islamic identity in the judges. Not only that, but the recent cases also show the institution more favoring the populist policies made by the government than protecting minority rights.
REFORMULATING CARBON TAX IN INDONESIA: ADVANCING THE GREEN TAX REFORM IN CLIMATE CHANGE MITIGATION Arifia, Septika Nanda; Novikasari, Siti Rahma; Perdana, Muhammad Anugerah; Maharani, Galuh Putri
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 5 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/kultura.v2i5.1356

Abstract

Climate change mitigation has emerged as a pivotal global concern warranting considerable attention. In response to the escalating climate crisis, the "United Nations Framework Convention on Climate Change" (UNFCCC) has devised strategies aimed at mitigating climate change by curtailing carbon emissions. As a signatory to the UNFCCC, Indonesia has pledged to reduce carbon emissions by 29% to 41% by 2030 through collaborative efforts outlined in the Paris Agreement. Consequently, Indonesia is urged to develop an efficacious carbon tax policy to curb carbon emissions. Moreover, implementing a carbon tax could serve as the initial stride towards transitioning from fossil fuels to renewable energy sources. This research employs the normative juridical approach in its investigation. Findings reveal that Indonesia's carbon tax policy necessitates refinement to yield optimal outcomes aligned with its primary objectives. Hence, the author advocates for several reformulations of the carbon tax, offering them as potential frameworks or inspirations for enhancing the direction of the carbon tax policy.
Co-Authors Al Faruq, Muhammad Hamzah Arifia, Septika Nanda Aurellia, Shafa Ataina Maharani, Galuh Putri Novikasari, Siti Rahma Ruhpinesthi, Garuda Era