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All Journal Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Saleh , Moh.
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Law, Crime, Criminology & Criminal Justice

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KEPASTIAN HUKUM TERHADAP SANKSI ADMINISTRASI TERHADAP BEA MASUK ATAS KEGIATAN IMPORTASI DENGAN FASILITAS TARIF PREFERENSI ACFTA (ASEAN – CHINA FREE TRADE AREA) Fahlafi, Ramadhan Kahfi; Saleh , Moh.
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 3 (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.v5i3.872

Abstract

This study aims to analyze legal certainty in the imposition of administrative sanctions for underpayment of import duties in import activities that utilize the ASEAN–China Free Trade Area (ACFTA) preferential tariff facility. The main issues examined include the basis for imposing underpayment and administrative sanctions on imports with preferential tariffs, as well as the legal consequences for importers. This study uses a normative legal research method with a legislative and conceptual approach, through an analysis of the Customs Law and its implementing regulations.The results of the study show that underpayment of import duties in the preferential tariff scheme generally arises due to differences in customs values, errors in the classification of goods (HS Code), or the rejection of preferential facilities due to non-compliance with the rules of origin. In the customs self-assessment system, importers are responsible for the accuracy of customs declarations, so corrections by Customs and Excise officials can result in obligations to pay import duties and taxes, accompanied by administrative sanctions in the form of fines. Normatively, the imposition of these sanctions is valid as long as they meet the principles of legality, legal certainty, and proportionality. Even under a 0% preferential tariff, the provisions of the legislation still allow for the imposition of administrative fines of a certain amount.The legal consequences for importers are not only financial in the form of payment obligations and fines, but also have an administrative impact on their compliance profile, which may affect the level of supervision in the future. However, the legal system provides mechanisms for objection and appeal as a form of legal protection. Thus, legal certainty in the application of administrative sanctions on ACFTA preferential tariff facilities lies in the clarity of norms, transparency of the determination process, and balance between the interests of state revenue and the protection of importers' rights.
KEABSAHAN PENDIRIAN PERSEROAN TERBATAS OLEH PEMEGANG SAHAM MELALUI PERJANJIAN NOMINEE Fahlafi, Ramadhan Kahfi; Saleh , Moh.
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 3 (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.v5i3.873

Abstract

This study aims to analyze the validity of establishing a limited liability company through a nominee agreement and the legal consequences that arise if the deed of establishment is declared null and void. According to Law Number 40 of 2007 concerning Limited Liability Companies, a limited liability company (PT) is a legal entity established based on an agreement, and therefore subject to the requirements for a valid agreement as stipulated in Article 1320 of the Civil Code. On the other hand, Law Number 25 of 2007 concerning Investment explicitly prohibits the use of nominee agreements in share ownership and declares such agreements null and void. This study uses a normative legal research method with a legislative and conceptual approach. Legal materials are analyzed systematically to find the relationship between the private law regime and state administrative law in the context of establishing a PT that contains nominee elements. The results of the study indicate that the establishment of a PT based on a nominee agreement contains a defect in the element of lawful cause, so that it is materially null and void. However, if the company has obtained legal entity approval from the competent minister, then based on the principle of presumption of legality, the approval decision is still considered valid and effective as long as it has not been revoked through the competent legal mechanism. Thus, there is a separation between the nullity of the establishment agreement in civil law and the continued validity of the administrative legal entity status. The legal consequences of this condition include the lapse of rights and obligations arising from the memorandum of association, without immediately removing the company's position as a legal entity vis-à-vis third parties acting in good faith. A solution can be sought through the mechanism of amending the articles of association in a GMS or through dissolution and a court decision in order to achieve harmony between material and formal validity
Co-Authors Fahlafi, Ramadhan Kahfi