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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Innovative and Creativity
Febri Aditiya Nur Wahid
Universitas Tidar
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Dasar Pengujin KTUN dalam Kasus Reklamasi Pulau G: Antara Legalitas, Asas Praduga Sah dan Kepentingan Publik Febri Aditiya Nur Wahid; Hikmatyar Ramadhani Mustofa Ilham; Zahwa Istiqomah Builqis
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5351

Abstract

This research examines the legal basis for reviewing State Administrative Decisions (KTUN) in the dispute over the reclamation permit for G Island in Jakarta. The case began with the issuance of Jakarta Governor Decree No. 2238 of 2014, which granted a reclamation permit and was later challenged by fishermen and environmental groups for violating regulations and harming coastal communities. This study uses a normative legal research method with statutory, case, and conceptual approaches. The analysis focuses on assessing the conformity of the government’s decision with the principle of legality, the General Principles of Good Governance (AUPB), and environmental regulations. The findings show that the Jakarta Administrative Court (PTUN) annulled the decree for contradicting Law No. 27 of 2007 and Law No. 32 of 2009, as well as for violating AUPB, including legal certainty, transparency, caution, and justice. However, the Supreme Court (MA) took a different stance at the cassation level, emphasizing the presumption of legality (presumptio iustae causa) and rejecting the lawsuit based on procedural deadlines, allowing the decree to remain in force. This contrast demonstrates that PTUN prioritizes legality and public protection, whereas MA places greater emphasis on legal certainty and administrative stability. Overall, this research highlights that KTUN review must balance legality, AUPB, presumption of legality, and public interest to ensure that administrative decisions are not only legally valid but also fair and beneficial for society.
Hubungan Hukum Pajak dengan Hukum Perdata serta Penerapan Asas Ultimum Remedium dalam Penegakan Pidana Pajak: Studi Kasus 733/Pid.Sus/2024/PN.Smg Dedi Guyup Prasojo; Dimas Ari Saputra; Febri Aditiya Nur Wahid; Hikmatyar Ramadhani Mustofa Ilham; Sholihul Hakim
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6649

Abstract

Pajak adalah pendapatan utama negara yang memiliki peran penting dalam pembiayaan pembangunan dan penyelenggaraan pemerintahan. Dalam pelaksanaannya, hukum pajak tidak dapat dipisahkan dari cabang hukum lain, khususnya hukum perdata dan hukum pidana. Penelitian ini membahas hubungan hukum pajak dengan hukum perdata terkait status dana Pajak Pertambahan Nilai (PPN) yang dipungut oleh wajib pajak, serta penerapan asas ultimum remedium dalam tindak pidana perpajakan melalui studi kasus Putusan Nomor 733/Pid.Sus/2024/PN.Smg. Penelitian menggunakan metode kualitatif dengan pendekatan normatif melalui analisis terhadap peraturan-undangan, putusan pengadilan, dan berbagai sumber pustaka yang relevan. Hasil penelitian menunjukkan bahwa dana PPN yang telah dipungut wajib pajak bukan merupakan milik pribadi, melainkan hak negara yang sementara berada dalam penguasaan wajib pajak sebelum disetorkan ke kas negara. Dari sisi hukum perdata, kewajiban perpajakan muncul karena adanya hubungan hukum berupa transaksi jual beli antara penjual dan pembeli. Selain itu, ketentuan pidana dalam hukum pajak pada dasarnya digunakan sebagai langkah terakhir setelah upaya administratif tidak lagi efektif, terutama apabila ditemukan unsur kesengajaan yang menyebabkan kerugian negara. Dengan demikian, hukum pajak saling berhubungan erat dengan hukum perdata dan ketentuan pidana pajak tetap harus memperhatikan asas ultimum remedium .
Co-Authors Dedi Guyup Prasojo Dimas Ari Saputra Hakim, Sholihul Hikmatyar Ramadhani Mustofa Ilham Zahwa Istiqomah Builqis