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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Daniel Reynaldi L Tobing
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Perbandingan Sistem Pemerintahan Indonesia Menurut UUD 1945 Asli dan Setelah Amandemen: Implikasi Terhadap Pembagian Kekuasaan dan Prinsip Checks And Balances Daniel Reynaldi L Tobing; Wilma Silalahi
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 3 No. 2 (2025): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 2 Nomor 2 June - September
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v3i2.151

Abstract

This study examines the comparison of Indonesia’s governmental system before and after the amendments to the 1945 Constitution of the Republic of Indonesia (UUD 1945), focusing on the distribution of powers among the executive, legislative, and judicial branches, as well as the implementation of the checks and balances principle in state governance. Prior to the amendments, Indonesia’s system was highly centralized, granting dominant power to the President while limiting the roles of the legislative and judiciary. Through four constitutional amendments between 1999 and 2002, the system evolved toward greater democracy, transparency, and balance. These amendments strengthened the legislative authority of the House of Representatives (DPR), established new institutions such as the Constitutional Court (MK) and the Judicial Commission (KY), and abolished the concept of a supreme state body. The checks and balances principle now serves as the core mechanism preventing power concentration among state institutions. Using a normative juridical approach, this study concludes that the amendments successfully reinforced a more genuine presidential system and upheld popular sovereignty within a democratic constitutional state.
Perlindungan Hukum Hak Kekayaan Intelektual dalam Ekonomi Digital: Tantangan Penegakan Hak Cipta dan Merek di Indonesia: Penelitian Urbanisasi; Daniel Reynaldi L Tobing
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3745

Abstract

The rapid growth of the digital economy has significantly transformed the creation, distribution, and use of intellectual works, creating substantial challenges for the protection and enforcement of Intellectual Property Rights (IPR) in Indonesia. This study examines two major issues: (1) the legal protection framework for copyright and trademarks within the digital economic landscape, and (2) the effectiveness of enforcement mechanisms against digital IPR infringements, along with key implementation obstacles. Copyright and trademark protections are governed by Indonesia’s Copyright Law and Trademark Law, strengthened by international standards such as TRIPs and the WIPO Internet Treaties. Enforcement mechanisms include criminal, civil, and administrative actions, as well as government-led digital access termination. However, their effectiveness remains limited due to technological complexities, low IPR literacy, slow platform responses, insufficient digital forensic capabilities, and cross-border jurisdictional barriers. This study highlights that robust IPR protection in the digital era requires regulatory harmonization, improved enforcement capacity, and strong collaboration among the government, rights holders, and digital platforms.
Pemeriksaan Pajak: Memahami Hak dan Kewajiban dalam Proses Pengujian Kepatuhan: Penelitian Daniel Reynaldi L Tobing; Wilma Silalahi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3746

Abstract

This study examines the regulatory framework and practical implementation of taxpayers’ rights and obligations, as well as the authority of tax officials, in the tax audit process as a primary instrument for compliance testing within Indonesia’s taxation system. Tax audits play a strategic role in balancing state revenue interests with the protection of taxpayers’ rights. Therefore, the legal framework provided in the General Provisions and Tax Procedures Law (UU KUP), Law No. 7 of 2021 on Harmonization of Tax Regulations (UU HPP), and implementing regulations such as Minister of Finance Regulation No. 17/PMK.03/2013 serves as an essential foundation for ensuring transparency, accountability, and legal certainty. This study assesses how these regulations are applied in practice, including the effectiveness of the right to information, the right to provide opinions, the obligation to provide documents, and the authority of tax officials during audits. The analysis reveals that although the normative framework is comprehensive, its practical implementation still faces challenges such as information asymmetry, varied administrative readiness of taxpayers, and inconsistent application of audit procedures by tax officials. Fair tax audits require strengthening the capacity of the tax authorities, digital optimization, and continuous education, while ensuring legal protection for taxpayers.
Co-Authors Urbanisasi Wilma Silalahi