Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Rule of Law Studies Journal
Hari Purwadi
Universitas Sebelas Maret Surakarta, Indonesia
Humanities Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Navigating Legal Complexities: An Empirical Exploration of Minority Shareholders’ Rights in Indonesia’s Corporate Governance Framework Muhammad Hafid Adhi Nugraha; Albertus Sentot Sudarwanto; Hari Purwadi; Puijono Puijono
Rule of Law Studies Journal Vol. 1 No. 2 (2025): Rule of Law Studies Journal
Publisher : CV. Dyoqu Publishing and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/rolsj.v1i2.63

Abstract

Background: In the context of limited liability companies in Indonesia, minority shareholders often encounter structural disadvantages due to the dominance of majority shareholders. Despite having derivative rights as a legal safeguard, exercising these rights in practice remains a complex challenge. Aims: This research explores the alignment between legal norms and actual practices related to derivative actions initiated by minority shareholders. It focuses on uncovering the systemic barriers they face and proposing pathways for improving legal implementation. Method: The study uses an empirical legal research approach. Data were obtained through interviews with minority shareholders in three companies, supported by doctrinal analysis of statutory provisions and legal theories on protection and effectiveness. Result: The findings indicate three main obstacles: limited financial capacity to initiate lawsuits, political dynamics within shareholder meetings, and insufficient understanding of legal procedures. These issues hinder access to justice and weaken the intended function of minority protection under company law. Conclusion: Although the legal framework in Indonesia recognizes derivative rights, its application remains far from effective. Achieving fairness requires procedural reform, stronger institutional support, and better legal literacy among minority shareholders
Normative Review of Legal Authority and Certainty in Land Tax Determination Based on NJOP in Indonesia Abdullah Jamaludin; Hari Purwadi; Isharyanto Isharyanto
Rule of Law Studies Journal Vol. 1 No. 2 (2025): Rule of Law Studies Journal
Publisher : CV. Dyoqu Publishing and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/rolsj.v1i2.66

Abstract

Background:Disparities in land taxation frequently emerge in Indonesia, triggered by differing valuation practices between local fiscal authorities and national tax offices. The application of NJOP as the tax base often clashes with actual sale values, generating uncertainty in legal interpretation. Aims:This paper investigates the extent of legal authority held by local governments in imposing taxes on land transactions using NJOP as a benchmark. It also explores the implications for legal clarity and the rights of taxpayers amid conflicting institutional assessments. Method:Utilizing a normative legal framework, this study engages in statutory and conceptual analysis. Data were obtained from statutory regulations and scholarly sources to examine the alignment of valuation practices with principles of fairness, legal authority, and taxpayers’ protection under Indonesian tax law. Result:The analysis uncovers overlapping mandates between regional and central agencies, leading to ambiguity in land value assessment. While NJOP is recognized in law, its rigid application without reference to actual transaction prices can erode the fairness of taxation and compromise legal assurance. The lack of unified regulatory standards exacerbates confusion for both taxpayers and institutions. Conclusion:A coherent legal structure is essential to synchronize valuation principles in land taxation. Establishing clearer institutional boundaries and reaffirming legal certainty are vital steps to ensure equitable tax enforcement in property transactions. dministrasi negara.
Co-Authors Abdullah Jamaludin Albertus Sentot Sudarwanto Isharyanto Isharyanto Muhammad Hafid Adhi Nugraha Puijono Puijono