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TINJAUAN YURIDIS KEDUDUKAN PENGADILAN PAJAK PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 26/PUU-XXI/2023: Juridical Review Of The Position Of The Tax Court After The Decision Of The Constitutional Court Number 26/Puu-Xxi/2023 Nabella Septiana Dewi; Ali Rido
AMICUS CURIAE Vol. 2 No. 2 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i2.23011

Abstract

The Constitutional Court Decision Number 26/PUU-XXI/2023 has consequences for the legal standing of the tax court. Nevertheless, it remains unclear if the decision mutatis mutandis alters the present condition and presence of the tax court. The issues addressed in this article are as follows: 1) How is the jurisdiction of the Tax Court governed by Law Number 14 of 2002 regarding the Tax Court?; and 2). What is the stance of the Tax Court following the release of Constitutional Court Decision Number 26/PUU-XXI/2023? This study is a normative legal research that utilizes both primary and secondary data sources. As per Law No. 14 of 2002, the Ministry of Finance exercises control over the tax court's organization, administration, and finances, thereby compromising its judicial independence. In accordance with Constitutional Court Decision No. 26/PUU-XXI/2023, the authority and oversight of the tax court has been shifted from the Ministry of Finance to the Supreme Court. By consolidating this transfer, the integration of counsel into a single judicial entity will enable the Tax Court to efficiently and independently carry out its duties and oversee its finances. Therefore, the Tax Court has the ability to prevent the misuse of authority.
INKONSTITUSIONALITAS PEMBENTUKAN PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG NO. 2 TAHUN 2022 BERDASARKAN PUTUSAN MAHKAMAH KONSTITUSI NOMOR 91/PUU-XVIII/2020: Inconstitutionality of Formation of Government Regulation Substituting Law No. 2/2022 Based on Constitutional Court Decision Number 91/PUU-XVIII/2020 Nyimas Reysandra Kinnary; Ali Rido
Reformasi Hukum Trisakti Vol 7 No 4 (2025): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v7i4.23219

Abstract

This study discusses the issuance of Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation, which sparked debates regarding the fulfillment of the "compelling urgency" requirement based on Article 22 of the 1945 Constitution of the Republic of Indonesia and Constitutional Court Decision Number 138/PUU-VII/2009. The research focuses on the urgency of the regulation's issuance and the potential for a legal vacuum, the research question in this study is whether the issuance of Government Regulation in Lieu of Law (Perppu) Number 2 of 2022 concerning Job Creation can be considered a deviation from the proper legislative mechanism for amending Law Number 11 of 2020?   The findings indicate that the issuance of the Government Regulation in Lieu of Law did not meet constitutional requirements, as the Job Creation Law remained in effect despite being conditionally unconstitutional. The government is considered to have neglected its obligation to revise the law through legislative mechanisms. This study employs a normative juridical approach with a descriptive-analytical method. In conclusion, the issuance of this regulation was not based on an urgent situation and has led to legal uncertainty.
Legality of State Debt Management: A Study on the Principle of the Rule of Law and Legislative Order Nasef, M. Imam; Ali Rido; Eko Primananda
As-Siyasi: Journal of Constitutional Law Vol. 5 No. 2 (2025): As-Siyasi: Journal of Constitutional Law
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/as-siyasi.v52.28322

Abstract

The management of state receivables by the Committee of State Receivables Management (Panitia Urusan Piutang Negara), as regulated under Government Regulation No. 28 of 2022, has sparked legal debate regarding its conformity with the principle of the rule of law and legislative order. This study is motivated by concerns that the regulation unilaterally expands administrative authority, potentially infringes upon the rights of legal subjects, and undermines the principle of legality and due process of law. This research examines the validity of Government Regulation No. 28 of 2022 from the perspective of the rule of law, the hierarchy of legal norms, and the principles of proper legislative formation. This study employs a normative legal method with a statutory approach. The findings indicate that Government Regulation No. 28 of 2022 contains preambles and substantive provisions that exceed the authority granted by Law No. 49 Prp/1960 as the parent legislation, even introducing new legal norms without clear legitimacy. The study concludes that Government Regulation No. 28 of 2022 fails to comply with the principle of legality and violates the hierarchy of norms. Therefore, it should be declared invalid and subject to revocation to maintain consistency in upholding Indonesia's rule of law and legislative order.
PRAKTIK AUTOCRATIC LEGALISM DI INDONESIA DALAM PROSES PERUBAHAN KEDUA ATAS UNDANG-UNDANG NO.30 TAHUN 2002 TENTANG KOMISI PEMBERANTASAN TINDAK PIDANA KORUPSI: Practice Of Autocratic Legalism In Indonesia In The Process Of The Second Amendment To Law No. 30 Of 2002 Concerning The Corruption Eradication Commision Muhammad Fauzan Alaydrus; Ali Rido
AMICUS CURIAE Vol. 2 No. 4 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i4.24690

Abstract

Autocratic legalism is the practice of privatizing power that uses law as a pretext for action. The symptom of autocratic legalism is a contemporary issue that occurs in several Latin American countries. This symptom is also suspected to occur in Indonesia. In order to further examine the existence or absence of this symptom, the researcher examined it against the process of the second revision of Law Number 30 of 2002 concerning the Corruption Eradication Commission. For this reason, the author conducted a study based on the formulation of the following problems: 1. How is the practice of autocratic legalism in the second amendment to the Law on Corruption; 2. What is the impact of the practice of autocratic legalism on the institution of the KPK after the second amendment to Law No. 30 of 2002; This research is a normative legal research using secondary data as the main data analyzed qualitatively. The nature of the research is descriptive with deductive conclusions drawn. Based on the results of the study, the practice of autocratic legalism in the revision of the KPK Law includes: 1). The legislative process is fast and tends to be closed; 2). Collusion or conspiracy between the DPR and the President; 3). Manipulation of the law as a pretext for legitimacy; and 4). Co-optation of political parties. The impact is that the independence of the KPK is disrupted both institutionally and institutionally, thus significantly increasing the duties and functions of the KPK.