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INDONESIA
UIR LAW REVIEW
Published by Universitas Islam Riau
ISSN : 25487671     EISSN : 2548768X     DOI : -
Core Subject : Social,
UIR Law Review edisi keempat Oktober 2018, menerbitkan artikel tentang Perlindungan Penyandang Disabilitas, Perlindungan Konsumen, Asuransi, Aplikasi Berbayar, Statuta Roma, Alternatif Penyelesaian Sengketa, Kontrak, Pengelolaan Air Limbah, Perkawinan, Pajak dan Restribusi.
Arjuna Subject : -
Articles 164 Documents
ANALISIS KEBIJAKAN KENAIKAN TARIF PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PATI MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2009 Oktavia, Nabila Dina; Afifah Mayaningsih
UIR Law Review Vol. 9 No. 1 (2025): UIR LAW REVIEW
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2025.vol9(1).24884

Abstract

This article provides a normative legal analysis of the 2025 policy on increasing the Rural and Urban Land and Building Tax (PBB-P2) rates in Pati Regency, which raised both the tax rate and property value assessment (NJOP) by up to 250%. The policy sparked social protests due to a sharp rise in taxpayers’ bills and concerns over its fairness. Using a normative legal research method with statutory, conceptual, and case approaches, this study examines the legal basis of local government authority, the policy’s conformity with fundamental tax law principles, and its normative implications for taxpayers and local governance. The findings indicate that while the local government’s authority to regulate PBB-P2 is legally valid under Law No. 28 of 2009, the policy substantially contradicts the principles of tax justice, legal certainty, and ability to pay, potentially undermining the legitimacy of local administration. The study recommends greater transparency, public participation, and proportionality in setting PBB-P2 rates to ensure alignment with equitable tax law principles.
PERAN ARBITRASE INTERNASIONAL DALAM PENYELESAIAN SENGKETA INVESTASI: IMPLIKASI BAGI INDONESIA Adji Arya Pratama, Adji; Dani Widiyanti, Ikarini; Puspitho Andhini, Pratiwi
UIR Law Review Vol. 9 No. 2 (2025): UIR LAW REVIEW
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2025.vol9(2).24959

Abstract

International arbitration has become the primary mechanism for resolving cross-border investment disputes, particularly those involving foreign investors and host states. In the era of economic globalization, this mechanism is considered more efficient, neutral, and capable of providing legal certainty compared to domestic litigation. For Indonesia, the role of international arbitration carries dual implications. On one hand, it enhances the country’s attractiveness to foreign investors by ensuring legal protection for their investments. On the other hand, it poses challenges in the form of potential claims that may lead to financial burdens and affect the nation’s reputation in the international arena. Thus, the role of international arbitration in investment disputes extends beyond case settlement, encompassing legal policy, state sovereignty, and economic development strategies. This study highlights the importance of maintaining a balance between investor protection and national interests, while underlining the need for Indonesia’s investment law reforms to better adapt to the dynamics of international dispute resolution. Keywords : International Arbitration, Investment Disputes, Indonesia, Investment Law, Dispute Resolution
TANGGUNG JAWAB HUKUM BADAN PENYELENGGARA KOMPETISI TERHADAP CEDERA ATLET AKIBAT KELALAIAN PENYELENGGARA PERTANDINGAN Hapsari, Hasna Hapsari; Dea Lestari, Amanda
UIR Law Review Vol. 9 No. 1 (2025): UIR LAW REVIEW
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2025.vol9(1).25873

Abstract

Legal liability is a person's obligation to bear the consequences of an action or omission that violates applicable laws or regulations. This may include the obligation to compensate for losses, pay fines, or undergo other sanctions determined by law. This study aims to analyze the legal liability of sports competition organizers for serious injuries suffered by athletes due to negligence during the organization of the competition. In professional sports activities, athlete safety is a fundamental aspect that must be guaranteed by the organizers. However, negligence still often occurs, resulting in serious injuries. This study uses a qualitative method with a normative juridical approach by examining relevant laws and regulations, legal doctrine, and court decisions. The results show that competition organizers have legal liability based on the principle of unlawful acts (Article 1365 of the Civil Code) and the principle of responsibility based on fault (fault liability). The results show that competition organizers can be subject to civil legal liability in the form of material and immaterial compensation, while athletes can pursue civil lawsuits, mediation, or alternative resolution to obtain compensation.
Kepastian Hukum terhadap Pengembalian dana Refund pasca Jual Beli Kendaraan di Indonesia rama prasja, teguh; Kurniasih, Esy
UIR Law Review Vol. 9 No. 2 (2025): UIR LAW REVIEW
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/uirlrev.2025.vol9(2).27330

Abstract

The practice of buying and selling used vehicles, such as cars, through financing institutions (leasing), often involves various financial components related to consumer transactions, one of which is refund funds. In practice, refund funds that should be given to customers are not always given to customers, but in some cases are transferred to showrooms without the customer's consent or knowledge. This condition raises legal issues related to the protection of consumer rights and legal certainty regarding the return of refund funds. This study aims to analyze the transfer of financing refund funds to showrooms without consumer consent from a civil law perspective and to examine the legal certainty of refund funds to consumers in motor vehicle financing practices. This study uses a normative legal research method with a statutory and conceptual approach. The results of the study indicate that the transfer of refund funds to showrooms without consumer consent can be qualified as an unlawful act that has the potential to create a defect in the will in the formation of the agreement. In addition, the legal certainty of refund funds to customers can be based on the principle of good faith in the agreement and provisions regarding consumer protection. Therefore, clearer regulations regarding refund funds in the practice of buying and selling vehicles, such as cars, are needed to provide legal certainty and more optimal protection for customers.