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All Journal Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Valentino Pattikawa
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Environmental Science Social Sciences

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Tinjauan Yuridis terhadap Pengesahan Perjanjian Internasional melalui Peraturan Presiden No.77 Tahun 2019 : Masalah Formil dan Substansi Valentino Pattikawa
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 4 (2025): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v4i4.4420

Abstract

This study examines the ratification of the Multilateral Convention to Implement Tax Treaty Related to Measures to Prevent BEPS through Presidential Regulation (Perpres) No. 77/2019. This ratification raises legal issues because Law No. 24 of 2000 concerning International Agreements stipulates that the ratification of certain international agreements should be carried out through a Law or Presidential Decree. This study uses a normative legal method with a statutory approach to analyze the conformity of Perpres 77/2019 with Law No. 24 of 2000 and the theory of the hierarchy of legal norms. The results of the study indicate that Perpres 77/2019 is formally flawed because it conflicts with Law No. 24 of 2000, but in substance it is appropriate for use.
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