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Contact Name
Iyah Faniyah
Contact Email
editor.unesreview@gmail.com
Phone
+6285263256164
Journal Mail Official
editor.unesreview@gmail.com
Editorial Address
JL. Bandar Purus No.11, Padang Pasir, Kec. Padang Barat, Kota Padang
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Kota padang,
Sumatera barat
INDONESIA
Unes Law Review
Published by Universitas Ekasakti
ISSN : 26543605     EISSN : 26227045     DOI : https://doi.org/10.31933/unesrev.v6i1.1019
UNES Law Review adalah Jurnal Penelitian Hukum yang dikelola oleh Magister Hukum Pascasarjana, Universitas Ekasakti Padang. Penelitian yang dimuat merupakan pendapat pribadi peneliti dan bukan merupakan pendapat editor. Jurnal terbit secara berkala 4 (empat) kali dalam setahun yaitu September, Desember, Maret, dan Juni. UNES Law Review mulai Volume 4 Nomor 3 Tahun 2022 sampai Volume 9 Nomor 2 Tahun 2027 Reakreditasi Naik Peringkat dari Peringkat 5 ke Peringkat 4 sesuai nomor Akreditasi : 204/E/KPT/2022, 3 Oktober 2022 UNES Law Review is a Legal Research Journal managed by Postgraduate Law Masters, Ekasakti University, Padang. The published research is the personal opinion of the researcher and is not the opinion of the editor. The journal is published periodically 4 (four) times a year, namely September, December, March and June. UNES Law Review Volume 4 Number 3 of 2022 to Volume 9 Number 2 of 2027 Reaccreditation Raised Rank from Rank 5 to Rank 4 according to Accreditation number: 204/E/KPT/2022, 3 October 2022
Arjuna Subject : Umum - Umum
Articles 3,910 Documents
Pengaruh Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak di Indonesia Indawati, Yana; Anggriawan, Teddy Prima; Sakti, Pusaka Bintang
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1192

Abstract

The purpose of this study is to investigate the impact of tax reform on the degree of taxpayer compliance in Indonesia. Using normative juridical methodologies, this paper examines Indonesia's most recent legislation and tax policies. The primary focus is on tax system modifications, which include administrative features, tax rates, and reporting procedures. Tax compliance data has been examined before and after the adoption of tax reform. According to the findings of the study, tax reform has a considerable impact on improving the Voluntary Complience. This is especially noticeable when the tax administration process is made more efficient and procedures are simplified. This study also noted several issues, including the need to raise tax awareness and strengthen the tax enforcement system. This study provides recommendations for strengthening tax reform methods to maximize tax revenues and taxpayer compliance in Indonesia.
Perlindungan Hukum Terhadap Investasi Kripto Pada Aplikasi Tokocrypto Uyun, Akhmad Fairuz Badi; Iskandar, Hardian
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1193

Abstract

The purpose of this research is to provide knowledge about the security of cryptocurrency and the laws that protect it in Indonesia. In addition, it is also an insight to be aware of fraud. This research takes a normative and statutory juridical method approach through some literature related to the problem of this research by understanding the laws that have been collected. Tokocrypto is a trading and investment platform where the process is based on agreements and regulations submitted by Tokocrypto. Regarding safety issues and customer protection, it has been explained in BAPPETI No. 11 of 2022 (Determination of the Crypto Asset Trading List on the Crypto Asset Physical Market), Regulations, Bappebti Regulation No. 2 of 2019 concerning the Implementation of the Commodity Physical Market on the Futures Exchange, Bappebti Regulation No. 5 of 2019 concerning Technical Provisions for the Implementation of the Crypto Asset Physical Market on the Futures Exchange. Tokocrypto assets are officially processed by parties who work and cooperate with Treasury with the permission of BAPPETI No. 001/BAPPEBTI/CP-AK/11/2019 dated November 18.
Analisa Pembatalan Perkawinan Poligami Akibat Pernyataan Palsu: Studi Kasus Putusan Nomor 2530/Pdt. G/2019/PA.Mdn Dalimunthe, Siti Nurhaliza; Hadiati, Mia
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1195

Abstract

This research aims to analyze cases of cancellation of polygamous marriages due to false statements, with a focus on Case Study Decision Number 2530/Pdt. G/2019/PA.Mdn. The research background involved a lawsuit filed by a man regarding the marriage of Defendant I and Defendant II which was carried out without the knowledge of the Plaintiff as the legal guardian. The research method used is normative qualitative by collecting secondary data from relevant laws and judicial decisions. The results of the research show that the marriage of Defendant I and Defendant II was declared null and void because they did not meet the requirements for a legal guardian, which was linked to the Plaintiff's disagreement as the biological father of Defendant I. This analysis is based on Law Number 1 of 1974 concerning Marriage and the Compilation of Islamic Law , and supported by documentary evidence such as a marriage certificate. The research conclusion confirms that court decisions reflect the judge's thoroughness in implementing applicable legal provisions, protecting individual rights, and upholding the validity of marriage. These results contribute to the development of legal precedent regarding the annulment of polygamous marriages due to false statements in the future.
Analisis Yuridis Terhadap Peranan Notaris dalam Pembuatan Perjanjian Perkawinan Untuk Mewujudkan Kepastian Hukum (Studi Kasus Kantor Notaris Hendy Bkry Agustino Kota Tanjung Pinang) Gotama, Robi; Respationo, Soerya; Tartib, M.; Erniyanti, Erniyanti; Nofrial, Ramon
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1196

Abstract

This thesis aims to conduct a juridical analysis of the role of notaries in the creation of prenuptial agreements with the objective of ensuring legal certainty within the context of marriage law in Indonesia. This research encompasses a comprehensive examination of the legal regulations governing the role of notaries in the creation of prenuptial agreements, the implementation of notarial practices in the prenuptial agreement process, and the identification of factors that may hinder the attainment of legal certainty. Through a normative legal approach, this thesis analyzes various legal provisions, regulations, and notarial guidelines pertaining to prenuptial agreements. Additionally, this research involves interviews with notaries practicing in this field to gain a deeper understanding of the implementation of the notarial role and the challenges faced in ensuring legal certainty. The findings of this research are expected to provide a more profound insight into the role of notaries in prenuptial agreements and their contribution to legal certainty within the context of marriage law in Indonesia. Furthermore, this study may serve as a foundation for improvements or refinements in legal regulations and notarial practices, aimed at enhancing legal certainty for individuals planning to marry or already married in Indonesia. By combining normative and empirical legal approaches, this thesis seeks to provide a comprehensive picture of the role of notaries in creating legal certainty in marriage agreements.
Analisis Yuridis Keabsahan Penyelenggaraan Rapat Umum Pemegang Saham (Rups) Secara Online Untuk Mewujudkan Kepastian Hukum (Studi Penelitian PT Midi Utama Indonesia Tbk (Midi)) Chandra, Fernando; Erniyanti, Erniyanti; Fadlan, Fadlan; Respationo, Soerya
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1197

Abstract

The development of information and communication technology has had a significant impact on various aspects of life, including the business world. One form of this development is the use of a digital platform to hold an online General Meeting of Shareholders (GMS), this is what PT Midi Utama Indonesia Tbk (MIDI) is doing, with a special focus on harmonizing the holding of the online GMS with Article 77 of the Law Limited Liability Company and comparison with Article 16 paragraph (1) of the Law on Notary Positions. This research has three problem formulations, namely regarding legal regulations related to the legality of holding an online General Meeting of Shareholders (GMS) to create legal certainty, implementation of the legality of holding an online General Meeting of Shareholders (GMS) to create legal certainty, and factors that become obstacles. and obstacles and solutions in implementing the validity of holding an online General Meeting of Shareholders (GMS). This research uses normative juridical legal research methods and sociological or empirical legal research. This normative juridical research is carried out by examining library materials or secondary data. The data used in this research are primary data and secondary data. Primary data in this research is in the form of interviews and observations, while secondary data used in this research consists of primary legal materials, secondary legal materials and tertiary legal materials. The results of this research are that the implementation of Online GMS is permitted according to legal regulations based on Article 76 Jo. Article 77 of the Limited Liability Company Law and POJK Number 16/POJK.04/2020. Basically, the implementation of an online GMS does not violate the law and remains legal. In its implementation carried out by a Notary, the preparation of a GMS deed carried out online is still difficult to implement firmly, because there is still uncertainty regarding the Notary's authority. Obstacles that can occur are related to the mechanism for holding an online GMS, because this GMS is carried out online, the main obstacle or obstacle is located in the network or computer equipment.
Praktik Poligami di Kalangan Pegawai Negeri Sipil Wanita yang Menjadi Istri Kedua Putri, Ricca Anindya
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1198

Abstract

Female civil servants are not allowed to become the second, third or fourth wife in Article 4 paragraph (2) of Government Regulation Number 45 of 1990, but before the existence of Government Regulation Number 45 of 1990, female civil servants could become the second, third or fourth wife of a man who was not a civil servant. Initially, the regulation of PP No. 10 of 1983 was amended by PP No. 45 of 1990 to include a prohibition on female civil servants becoming the second, third or fourth wife of either male civil servants or non-civil servants. There are several decisions in the Religious Courts, where judges decide on requests for polygamy permits that do not comply with the regulations regarding polygamy. Some of these decisions include Decision Number 0085/Pdt.G/2019/PA.Sel, 0306/Pdt.G/2017/PA.Gtlo and 0102/Pdt.G/2016/PA.Dgl. In the decision on the polygamy permit application, there was a discrepancy between the provisions of Article 4 paragraph (2) of Government Regulation Number 45 of 1990 and the three judge's decisions above. The existence of a polygamy permit granted which is not based on the provisions contained in Article 4 paragraph (2) of PP Number 45 of 1990, namely the second wife candidate of the applicant who applies for a polygamy permit has a status as a Civil Servant. The result of this study is the judge's consideration in granting the applicant's request for permission to polygamy with a woman who is a civil servant is by submitting a statement letter ready to bear the risks caused by his marriage to the applicant. The judge overruled Article 4 Paragraph 2 of Government Regulation Number 45 of 1990 on the condition that the parties make a statement to bear the risk. The risk in question is dishonorable dismissal as a civil servant and the marriage can be annulled by the relevant agency or official. The parties must know and understand the risks they will face in applying for a polygamy license where the second wife is a woman who is a civil servant.
Urgensi Pembuatan Perjanjian Penerbitan Surat Utang Berjangka (Medium Term Notes) oleh Notaris Vianny, Maena; Sigit, Antarin Prasanthi
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1199

Abstract

Otoritas Jasa Keuangan (OJK) mengeluarkan Peraturan Otoritas Jasa Keuangan (POJK) No.30/POJK.04/2019 tentang Penerbitan Efek Bersifat Utang dan/atau Sukuk yang Dilakukan Tanpa Melalui Penawaran Umum (selanjutnya disebut POJK EBUS) sebagai payung hukum terhadap perjanjian penerbitan Surat Utang Berjangka atau Medium Term Notes (selanjutnya disebut MTN). Namun dalam kenyataannya, gagal bayar terhadap MTN masih sering terjadi pada saat ini. Terlebih, di dalam POJK EBUS tidak ada ketentuan yang menjelaskan tentang pembuatan Perjanjian Penerbitan MTN oleh notaris pasar modal sedangkan dalam Surat Edaran No. SE-0005/DIR-EKS/KSEI/1121 perihal Mekanisme Pendaftaran Efek Bersifat Utang dan/atau Sukuk di PT Kustodian Sentral Efek Indonesia (KSEI) (selanjutnya disebut SE KSEI tentang Pendaftaran EBUS) dijelaskan tentang kewajiban untuk dibuatnya perjanjian tersebut oleh notaris pasar modal yang telah terdaftar pada OJK. Tujuan dari penelitian ini adalah untuk menganalisis ketentuan yang berlaku di Indonesia tentang Perjanjian Penerbitan MTN, dan kewenangan notaris dalam pembuatan Perjanjian Penerbitan MTN. Penelitian doktrinal ini mengumpulkan data sekunder melalui studi kepustakaan, yang selanjutnya dianalisis secara kualitatif. Dari hasil analisis dapat dijelaskan bahwa terdapat beberapa faktor yang mendorong terjadinya gagal bayar MTN yakni adanya pandemi Covid-19, perusahaan penerbit efek pailit serta adanya manipulasi laporan keuangan dari perusahaan penerbit efek. Adapun Perjanjian Penerbitan MTN itu sendiri semestinya dibuat dalam bentuk akta autentik di hadapan notaris guna menjamin kepastian hukum dan perlindungan kepada para pihak karena akta autentik tersebut merupakan alat pembuktian yang sempurna apabila terjadi sengketa di kemudian hari.
Keabsahan Perjanjian Financial Technology Lending Dengan Konsep Kontrak Roscoe Pound Martinelli, Imelda; Audrey Serena, Michelle; Natashya, Natashya
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1200

Abstract

The era of technology has given birth to significant transformation in the financial sector, particularly in the form of Financial Technology Lending (Fintech Lending). Fintech Lending is the result of the fusion of technology and the financial sector, enabling individuals and businesses to access loans quickly, easily, and transparently. Specifically, this journal discusses the validity of Fintech Lending agreements from the perspective of civil law and other legal aspects related to Fintech Lending agreements. Using a normative legal research method and supported by relevant secondary data on the validity of Financial Technology Lending agreements, collected, selected, and processed as the primary data source in this study, as well as the development of descriptive-analytical research based on applicable legal regulations. This is analyzed with legal theories related to issues or problems in Financial Technology Lending. This journal examines the validity of agreements through the Civil Code Book Articles 1313, 1314, and 1320, Financial Services Authority Regulation No. 77 of 2016 Article 1 Number 3, Law No. 11 of 2008 concerning Electronic Information and Transactions Article 1 Number 17 and Article 18. The validity of a Fintech Lending agreement is also correlated with the concept of contracts as proposed by Roscoe Pound through four theories, namely, the Will Theory, the Bargain Theory, the Equivalent Theory, and the Injurious-Reliance Theory. Efforts to establish a Fintech Lending Data Center (Pusdafil) which aims to monitor and manage risks. These steps demonstrate efforts to secure the online loan process and protect the parties involved from possible fraud or default.
Implikasi Hukum Risalah Fiktif Akta Pernyataan Keputusan Rapat Terhadap Upaya Hukum Pemulihan Jabatan Notaris Gosan, John Tiel; Rasji, Rasji
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1201

Abstract

The purpose of writing this article is to find out the legal implications of fictitious minutes of the deed of statement of meeting decisions on legal efforts to restore the position of notary. This article uses normative legal research, with a statute approach and conceptual approach and descriptive qualitative research analysis with deductive thinking method. The legal implications of making fictitious minutes of the deed of meeting decision statement can be in the form of civil violations with the implication that the deed of meeting decision statement is declared cancelled and the notary will bear the material losses incurred, then the Notary can be charged with a crime, namely in the falsification of document data with the implication of imprisonment, and the last is charged with the code of ethics of the notary position which has implications for reprimands to dishonorable dismissal from the position of notary by the Ministry of Law and Human Rights as having the authority to appoint and dismiss notaries. The legal remedies that can be taken by notaries can only be done for violations of the code of ethics, namely by filing an objection or administrative appeal against the decision of the Ministry of Law and Human Right.
Penegakan Hukum Lingkungan Dengan Sanksi Adminsitrasi Bagi Pelaku Pencemaran Lingkungan Yang Disebabkan Oleh Kegiatan Pertambangan Tifanni, Tifanni; Djajaputra, Gunawan
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1202

Abstract

Pengelolaan sumber daya alam di sektor pertambangan yang dilakukan pemerintah dan badan usaha selama ini menimbulkan dampak negatif, antara lain: kerusakan alam, kerusakan lingkungan, serta masyarakat dan badan usaha yang masih mengabaikan nilai-nilai dari sumber daya alam tersebut. Sebagai mana yang terjadi di Bangka Provinsi Kepulauan Bangka Belitung terdapat banyak daerah pertambangan yang tidak memperhatikan kerusakan lingkungan, diperlukan penegakan hukum yang tegas serta mekanisme penyelesaian terkait kerusakan lingkungan yang di dasari dengan dasar hukum dan rasa keadilanyang berpotensi baik kedepannya.

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