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All Journal Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance National Journal of Law
Guritno, Yulianto
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Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI PENERAPAN PENGKREDITAN PAJAK MASUKAN BAGI PENGUSAHA JASA PENYEDIA JALAN TOL UNTUK MEWUJUDKAN KEPASTIAN HUKUM Guritno, Yulianto
NATIONAL JOURNAL of LAW Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Maret 2022
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/njl.v6i1.1681

Abstract

Value Added Tax is a tax that can be categorized as an objective tax. Value Added Tax is also called Indirect Tax, this is because the burden of the tax can be delegated to other parties. Value Added Tax is regulated in Law no. 42 of 2009 concerning Value Added Tax, the Law regulates the existing policies in each Value Added Tax Object. The research objectives in writing this are to analyze and develop the rules and implementation of toll road VAT collection in Indonesia and to analyze the legal certainty of crediting input tax on toll roads for toll road service entrepreneurs in Indonesia. The research uses a normative juridical approach that emphasizes library research. In this study, the legislation approach, conceptual approach, comparative approach, case approach, and historical approach are used.Based on the results of the study, it shows that the VAT regulation is regulated inLaw Number 8 of 1983 concerning Value Added Tax of Goods and Services and Sales Tax on Luxury Goods as amended by Law Number 18 of 2000 (hereinafter referred to as the VAT Law) stipulating that: Article 1 number 25: Output Tax is a Value Added Tax payable that must be collected by a Taxable Entrepreneur who delivers Taxable Goods, delivers Taxable Services or exports Taxable Goods. Article 4A paragraph (3) along with its explanation, toll road provision services are not included in the group that is not subject to Value Added Tax. Article 9 paragraph (2) Input Tax in a Tax Period is credited with Output Tax for the same Tax Period. Article 16B paragraph (2) Input Tax that is paid for the acquisition of Taxable Goods and or the acquisition of Taxable Services for which Value Added Tax is not collected can be credited
PERLINDUNGAN HUKUM PEMEGANG SAHAM MINORITAS DALAM PEMBAGIAN HARTA PAILIT PERUSAHAAN TERBUKA: ANALISIS PROBLEMATIKA DAN MODEL REGULASI IDEAL DI INDONESIA Sudirman, M.; Guritno, Yulianto; Sungkawa Putra, Andri Jatnika; Abdurahman, Abdurahman
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.709

Abstract

Legal protection for minority shareholders in the bankruptcy of public companies in Indonesia faces significant challenges due to existing regulatory limitations. This research aims to analyze the problematic aspects of minority shareholder protection in the distribution of bankrupt assets under Law No. 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations and Law No. 40 of 2007 concerning Limited Liability Companies, while simultaneously formulating an ideal regulatory model and mechanisms to strengthen such protection. Employing a normative legal research method with a conceptual and comparative analytical approach, this study finds that minority shareholders are at the lowest priority in the distribution of bankrupt assets, leading to substantial capital loss and high legal uncertainty due given their status as capital owners rather than creditors. The absence of specific provisions in the Bankruptcy Law and the limitations of the Company Law exacerbate this vulnerability. Therefore, the ideal regulatory model proposes reforming the payment hierarchy by introducing a quasi-creditor status for public shareholders, strengthening corporate governance and minority information rights, and expanding the role of the Financial Services Authority (OJK) in early oversight and restructuring facilitation. The implication of this research is the urgency of legislative reform to create a more equitable and comprehensive legal framework to maintain minority shareholders confidence in the Indonesian capital market.
ALTERNATIF PENYELESAIAN SENGKETA DI PASAR MODAL INDONESIA: ANALISIS SISTEM HUKUM DAN REKONSTRUKSI MENUJU KEADILAN EFISIEN Martien, Dhoni; Guritno, Yulianto
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.710

Abstract

An effective dispute resolution is a fundamental pillar for investor confidence and capital market stability. This study critically examines the dispute resolution system in the Indonesian capital market following its integration into the Alternative Dispute Resolution Institution for the Financial Services Sector (LAPS SJK). This research employs a normative juridical method using Lawrence M. Friedman's legal system theory as an analytical tool to dissect the current state (das sein) and Roscoe Pound's theory of law as a tool of social engineering to formulate an ideal model (das sollen). The first research question analyzes the effectiveness and problems of LAPS SJK, highlighting the paradoxical impact of Constitutional Court Decision No. 15/PUU-XII/2014. This decision, while intended to remove procedural hurdles, has inadvertently facilitated the filing of annulment of arbitral awards and eroded the principle of finality. The second research question formulates a reconstruction of the ADR mechanism in the capital market by leveraging the momentum of Law No. 4 of 2023 on Financial Sector Development and Strengthening (PPSK Law) to mitigate the negative impacts of the said Constitutional Court decision. The findings indicate that the current system experiences dysfunction due to inconsistencies between the altered legal substance, a judicial structure that remains the final destination, and a litigation-oriented legal culture. Therefore, it is recommended to engineer the law through the Financial Services Authority (OJK) to redefine the grounds for annulment in technical regulations, optimize Online Dispute Resolution (ODR), and align the legal culture of capital market actors.
Co-Authors Abdurahman . Martien, Dhoni Sudirman, M. Sungkawa Putra, Andri Jatnika