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All Journal Jurnal Hukum Lex Generalis AS-SIYASI JOURNAL OF CONSTITUTIONAL LAW Suloh : Jurnal Fakultas Hukum Universitas Malikussaleh
Appe Hutauruk
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS YURIDIS TENTANG PENYELESAIAN KEBERATAN TERHADAP UTANG PAJAK Janti Saragih; Appe Hutauruk; Hotman Sinambela; Mardiman Sane; Setia Jaya; Fendy Hutahaean
Suloh: Jurnal Fakultas Hukum Universitas Malikussaleh Vol. 14 No. 1 (2026): Suloh: Jurnal Fakultas Hukum Universitas Malikussaleh, April 2026
Publisher : Program Studi Magister Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sjp.v14i1.26291

Abstract

Penelitian ini berhubungan dengan ketidakpastian dan ketidakadilan yang menimpa wajib pajak ketika mengajukan keberatan atas utang pajak yang dilaksanakan sesuai dengan amanat undang-undang di bidang perpajakan. Setiap wajib pajak mengharapkan agar sengketa keberatan antara wajib pajak dengan otoritas perpajakan dapat diselesaikan melalui putusan Hakim, tidak diadili dan diputus oleh otoritas perpajakan yang merupakan salah satu pihak yang bersengketa. Masalah utama yang diangkat yaitu, mengapa penerapan atau pengenaan sanksi denda akibat putusan keberatan di bidang perpajakan dipandang bertentangan dengan asas kepastian hukum dan mengapa penerapan atau pengenaan sanksi denda akibat putusan keberatan di bidang perpajakan dipandang bertentangan dengan asas keadilan. Jenis penelitian skripsi ini adalah penelitian doktrinal atau normatif. Pendekatan yang diterapkan adalah pendekatan undang-undang (statute approach), dan pendekatan konseptual (conceptual approach). Sumber dan jenis data penelitian adalah data sekunder. Hasil penelitian menunjukkan ketentuan yang mengatur tentang penyelesian sengketa keberatan belum mencerminkan prinsip kepastian hukum dan keadilan yang meletakkan keseimbangan hak dan kewajiban antara fiskus dengan wajib pajak. Penyelesaian sengketa keberatan belum memberikan jaminan perlindungan hukum terhadap wajib pajak. Adanya ancaman sanksi denda adiminsitrarif dalam upaya keberatan telah menimbulkan konflik norma dengan dengan UUD 1945.
Gugatan Perbuatan Melawan Hukum Karena Standar Pelayanan Tambahan Sebelum Penerbangan bagi Penumpang Berkebutuhan Khusus Lanjut Usia yang Mengakibatkan Penumpang Meninggal Dunia: Analisis Hukum Putusan Nomor 523/Pdt.G/2023/Pn Mnd Raden Sihar Martogi Sinambela; Appe Hutauruk; Hotman Sinambela; Mardiman Sane; Setia Jaya; Fendi Maruba Parlindungan Hutahaean
Jurnal Hukum Lex Generalis Vol 6 No 12 (2025): Tema Hukum dan Hak Asasi Manusia
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i12.3138

Abstract

This study analyzes the lawsuit for Unlawful Acts (PMH) related to additional service standards for elderly passengers with special needs resulting in death, based on Decision Number 523/Pdt.G/2023/PN Mnd. The main focus of the study is to evaluate the legal responsibility of airlines in providing pre-flight services and the basis for the judge's considerations in deciding the case. Using a normative legal research method with a case approach, the results of the study indicate that the airline's non-compliance with standard operating procedures for serving passengers with special needs constitutes a form of negligence that fulfills the elements of PMH according to Article 1365 of the Civil Code. [REVISI] This study also examines airline obligations under Law Number 1 of 2009 on Aviation and applicable passenger protection regulations. Decision Number 523/Pdt.G/2023/PN Mnd established that the airline was proven to have committed unlawful acts and was ordered to provide compensation to the plaintiff.
Analisis Yuridis Penugasan PT Jaminan Kredit Indonesia (Jamkrindo) dalam Rangka Penjaminan Kredit Usaha Rakyat (KUR) oleh Badan Usaha Milik Negara Berdasarkan Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara Jo. Undang-Undang Nomor 1 Tahun 2025 tentang Perubahan Ketiga atas Undang-Undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara Raden Sihar Martogi Sinambela; Appe Hutauruk; Hotman Sinambela; Mardiman Sane; Fendi Maruba Parlindungan Hutahaean
Jurnal Hukum Lex Generalis Vol 7 No 4 (2026): Tema Hukum Perdata dan Kenotariatan
Publisher : Himpunan Ilmu Hukum dan Ilmu Hukum Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v7i4.3139

Abstract

This research juridically analyzes the assignment of PT Jaminan Kredit Indonesia (Jamkrindo) in the People's Business Credit (KUR) guarantee scheme based on Law Number 19 of 2003 concerning State-Owned Enterprises, as last amended by Law Number 1 of 2025. Government assignments to SOEs often create an intersection between corporate principles (business judgment rule) and public service obligations. The research method used is normative legal research with a statutory approach. The results show that the assignment of PT Jamkrindo in KUR guarantees is an embodiment of the SOE's function as a constitutionally valid development agent, but requires regulatory harmonization to ensure legal certainty in guarantee risk management. Furthermore, the synchronization of rules regarding capital changes and assignment mechanisms in the latest SOE Law provides a stronger legal basis for PT Jamkrindo in supporting the sustainability of the MSME sector through inclusive financing. The conclusion of this research emphasizes the importance of legal protection for SOE directors in carrying out government assignments to remain accountable and not violate good corporate governance principles.
Reconstructing the Affiliate Financing Deductibility Test: A Normative Analysis of Indonesian Tax Court Jurisprudence Appe Hutauruk; Sendi Sanjaya
As-Siyasi: Journal of Constitutional Law Vol. 6 No. 2 (2026): As-Siyasi: Journal of Constitutional Law (Article in Press)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/as-siyasi.v62.32876

Abstract

This study examines the constitutional limits of judicial interpretation in determining the deductibility of interest expenses and foreign exchange losses arising from affiliate financing, with reference to Indonesian Tax Court Decision Number PUT-000769.15/2022/PP/M.IIB of 2023. Using prescriptive normative legal research through statutory, case, conceptual, and comparative decision approaches, it analyzes the relationship between tax legality, legal certainty, legislatively enacted norms, and judicially constructed norms. The study maps the respective functions and requirements of Article 6 and Article 9 paragraph (1) letter b of the Income Tax Law and Article 12 of Government Regulation Number 94 of 2010. The analysis finds that an affiliate relationship cannot, by itself, establish the “personal interest” element expressly required under Article 9 paragraph (1) letter b. When affiliation substitutes for proof of the beneficiary’s statutory identity, capacity, and personal interest, judicial interpretation risks extending a tax prohibition beyond the boundaries established by the legislature. This concerns not merely statutory misapplication but also tax legality and legal certainty because it may impose an additional fiscal burden without a sufficiently identifiable statutory basis. The decision also relies on an aggregate financing allocation without adequately examining the utilization of each loan facility. To address these problems, the study develops a four-stage Affiliate Financing Deductibility Test comprising statutory subject-matter identification, business-nexus assessment, specific-exclusion and personal-interest testing, and allocation and evidentiary proportionality. This framework ensures that judicial reasoning remains traceable to statutory elements and distinguishes failure to establish deductibility from failure to prove a specific statutory exclusion.
Co-Authors Fendi Maruba Parlindungan Hutahaean Fendy Hutahaean Hotman Sinambela Janti Saragih Mardiman Sane Raden Sihar Martogi Sinambela Raden Sihar Martogi Sinambela sendi sanjaya Setia Jaya