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PALAR (Pakuan Law review)
Published by Universitas Pakuan
ISSN : 27160440     EISSN : 26141485     DOI : https://doi.org/10.33751/palar
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Pakuan Law Review (PALAR) memuat naskah tentang isu-isu di berbagai bidang hukum yang aktual. PALAR adalah media dwi-tahunan, terbit sebanyak dua nomor dalam setahun (Januari-Juni, dan Juli-Desember) oleh Fakultas Hukum Universitas Pakuan.
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Articles 354 Documents
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KEPASTIAN HUKUM PEMBAYARAN PAJAK PENGHASILAN TERHADAP PERJANJIAN PENGIKATAN JUAL BELI YANG DIBUAT DI HADAPAN NOTARIS Fadil, Muhammad; Deni, Fitra
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.11115

Abstract

Abstract Legal certainty in the payment of Income Tax (PPh) related to the Sale and Purchase Agreement (PPJB) made before a Notary. Income tax in land and building buying and selling transactions is an important aspect that must be fulfilled by taxpayers to maintain compliance with tax regulations. This research aims to analyze how the legal certainty of PPh payments is applied in the PPJB context and the role of Notaries in ensuring the implementation of tax obligations by the parties involved. This research uses a normative juridical method with a statutory and case study approach. Data was collected through literature review, analysis of laws and regulations related to taxation and notaries, as well as interviews with legal practitioners and notaries. The results of the research show that there are several problems related to the legal certainty of PPh payments in the PPJB, especially related to the validation of transaction values by tax officers and determining transaction values which often lead to differences in interpretation between taxpayers and tax officers. Notaries have an important role in providing legal counseling to the parties involved in the PPJB and ensure that all tax obligations have been fulfilled before the deed is made. Keywords: Legal Certainty, Income Tax, Sale and Purchase Agreement, Notary. Abstrak Kepastian hukum dalam pembayaran Pajak Penghasilan (PPh) terkait dengan Perjanjian Pengikatan Jual Beli (PPJB) yang dibuat di hadapan Notaris. Pajak Penghasilan dalam transaksi jual beli tanah dan bangunan merupakan salah satu aspek penting yang harus dipenuhi oleh wajib pajak untuk menjaga kepatuhan terhadap peraturan perpajakan. Penelitian ini bertujuan untuk menganalisis bagaimana kepastian hukum pembayaran PPh diterapkan dalam konteks PPJB dan peran Notaris dalam memastikan pelaksanaan kewajiban perpajakan oleh para pihak yang terlibat. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan studi kasus. Data dikumpulkan melalui kajian literatur, analisis peraturan perundang-undangan terkait perpajakan dan notariat, serta wawancara dengan para praktisi hukum dan notaris. Hasil penelitian menunjukkan bahwa terdapat beberapa permasalahan terkait kepastian hukum pembayaran PPh dalam PPJB, terutama terkait dengan validasi nilai transaksi oleh petugas pajak dan penentuan nilai transaksi yang sering kali menimbulkan perbedaan penafsiran antara wajib pajak dan petugas pajak.Notaris memiliki peran penting dalam memberikan penyuluhan hukum kepada para pihak yang terlibat dalam PPJB dan memastikan bahwa semua kewajiban perpajakan telah dipenuhi sebelum akta dibuat. Kata Kunci: Kepastian Hukum, Pajak Penghasilan, Perjanjian Pengikatan Jual Beli, Notaris
Analysis Of The Protection Of Workers' Rights In The Indonesian Labor Law Japar, Muhammad; Fauziah, Fauziah; Lubis, Efrida; Fadillah, Syarif; Hermanto, Hermanto; Patras, Yuyun Elizabeth
PALAR (Pakuan Law review) Vol 11, No 1 (2025): Volume 11, Number 1 January-March 2025
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v11i1.11749

Abstract

ABSTRACTThis study analyzes the protection of workers' rights in the Indonesian Manpower Law, focusing on basic workers' rights, implementation challenges, and recommendations for improving effectiveness. The method used is normative juridical with qualitative data analysis. The study results indicate that although labor regulations are available, their implementation is still weak. Minimum wages are often unmet, especially in the informal sector, due to weak supervision and low worker awareness of their rights. Social security is hampered by low company compliance and administrative constraints, while occupational safety and health (K3) standards are poorly implemented, as seen from the high number of work accidents. The right to leave, rest time, and freedom of association are also often ignored, with union busting still rampant. This study recommends stricter supervision, increased worker literacy, and collaboration between the government, employers, and trade unions to improve the implementation of regulations. These steps are expected to enhance the protection of workers' rights, support their welfare, and encourage sustainable economic growth. Keywords : Protection, Workers' Rights, Employment Law.
PERLINDUNGAN HUKUM TERHADAP KREDITUR ATAS PENGALIHAN OBJEK JAMINAN FIDUSIA KEPADA PIHAK KETIGA (STUDI KASUS PUTUSAN PENGADILAN NEGERI KENDARI NOMOR 686/PID.SUS/2021/PN. KDI) Sina, Servasius; Deni, Fitra
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.11219

Abstract

ABSTRACT The purpose of this research is to examine and understand the legal consequences for debtors who transfer fiduciary collateral objects to third parties and to analyze the legal protection for creditors regarding the transfer of fiduciary collateral objects to third parties. The issues discussed in this research are the legal consequences for debtors who transfer fiduciary collateral objects to third parties and the legal protection for creditors regarding the transfer of fiduciary collateral objects to third parties, based on the case study of the Kendari District Court Decision Number 686/Pid.Sus/2021/PN. Kdi. The research method used is the statute approach and the case approach. The results of the research show that the legal consequences of transferring fiduciary collateral objects by debtors, as seen in the Kendari District Court Decision Number 686/Pid.Sus/2021/PN. Kdi, can include both criminal and civil sanctions. The legal protection provided by Law Number 42 of 1999 concerning Fiduciary Guarantees to creditors (fiduciary recipients) as holders of fiduciary guarantee certificates includes protection concerning administrative clarity, legal protection for creditors as outlined in the principles of fiduciary guarantees, and legal protection for creditors in the event of the sale of fiduciary collateral objects through auction sales or private sales. Keywords: Legal protection, creditor, fiduciary guarantee. ABSTRAK Tujuan penelitian ini adalah untuk mengkaji dan mengetahui akibat hukum terhadap debitur yang mengalihkan objek jaminan fidusia kepada pihak ketiga dan untuk mengetahui dan menganalisis perlindungan hukum terhadap kreditur atas pengalihan objek jaminan fidusia kepada pihak ketiga. Permasalahan yang dibahas dalam penelitian ini adalah bagaimana akibat hukum terhadap debitur yang mengalihkan objek jaminan fidusia kepada pihak ketiga dan bagaimana perlindungan hukum terhadap kreditur atas pengalihan objek jaminan fidusia kepada pihak ketiga berdasarkan studi kasus Putusan Pengadilan Negeri Kendari Nomor 686/Pid.Sus/2021/Pn. Kdi. Metode penelitian yang digunakan adalah pendekatan perundang-undangan (Statute Approach) dan pendekatan kasus. Dari hasil penelitian diketahui bahwa akibat hukum atas pengalihan objek jaminan fidusia yang dilakukan oleh debitur dalam kasus Putusan Pengadilan Negeri Kendari Nomor 686/ Pid.Sus/2021/PN Kdi, yaitu dapat berupa sanksi pidana maupun sanksi perdata. Bentuk perlindungan hukum yang diberikan Undang-Undang Nomor 42 Tahun 1999 Tentang Jaminan Fidusia kepada kreditur (penerima fidusia) selaku pemegang sertifikat jaminan fidusia yaitu meliputi bentuk perlindungan yang menyangkut kejelasan administratif, bentuk perlindungan hukum bagi kreditur yang dituangkan dalam asas-asas jaminan fidusia, dan bentuk perlindungan hukum kepada kreditur dalam hal penjualan objek jaminan fidusia melalui pelaksanaan penjualan lelang ataupun penjualan di bawah tangan. Kata Kunci : Perlindungan hukum, kreditur, Jaminan Fidusia.
PENGATURAN BATASAN UTANG DALAM PERMOHONAN PAILIT ANALISIS UNDANG-UNDANG PKPU DAN KEDUDUKAN PUTUSAN HAKIM Silitonga, Yoas Panggawa; Gultom, Elisatris; Afriana, Anita
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.10987

Abstract

ABSTRAKPenyelesaian utang piutang merupakan persoalan perdata yang dapat diselesaikan dengan berbagai mekanisme salah satunya mengajukan permohonan kepailitan. Pailit merupakan suatu keadaan berhenti membayar di mana Debitor dalam keadaan tidak mampu atau tidak mau untuk melakukan pembayaran terhadap utang-utang dari para kreditornya. Permohonan kepailitan akan diterima oleh pengadilan niaga jika memenuhi persyaratan Debitor memiliki utang kepada 2 (dua) atau lebih Kreditor dan terdapatnya satu utang yang telah jatuh waktu dan dapat ditagih, selanjutnya syarat ini harus dapat dibuktikan secara sederhana. Dalam praktik, ditemukan permohonan kepailitan yang telah memenuhi unsur, namun ditolak oleh pengadilan niaga dengan alasan jumlah minimal utang yang terlalu kecil. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis dan mengetahui kepastian hukum terkait batasan utang dalam UUKPKPU serta pertimbangan hakim yang menolak permohonan pailit dengan nilai jumlah utang yang kecil melalui tata cara penyelesaian gugatan sederhana atas dasar semua persyaratan telah terpenuhi ditinjau dari kepastian hukum.  Kata Kunci : Utang, Kepailitan, Putusan Hakim. ABSTRACTSettlement of debts is a civil matter that can be resolved through various mechanisms, one of which is filing a bankruptcy petition. Bankruptcy is a state of stopping payment where the Debtor is unable or unwilling to make payments on debts from his creditors. A bankruptcy petition will be accepted by the commercial court if it meets the requirements that the Debtor has debts to 2 (two) or more Creditors and there is one debt that has matured and can be collected, then this requirement must be proven simply. In practice, bankruptcy petitions have been found that have met the elements, but were rejected by the commercial court on the grounds that the minimum amount of debt is too small. The objectives to be achieved in this study are to analyze and determine the legal certainty related to debt limits in the UUKPKPU and the considerations of judges who reject bankruptcy petitions with small debt values through simple lawsuit settlement procedures on the basis that all requirements have been met in terms of legal certainty. The approach method used is normative juridical. The specifications of this study are descriptive analytical. This research stage includes the literature research stage, namely collecting secondary data consisting of primary, secondary and tertiary legal materials. Data collection techniques that are considered relevant and adequate to obtain secondary data in this study are document studies and interviews. Data analysis as data processing in the form of qualitative analysis, so that the results of the analysis are obtained in the form of legal certainty of rejection of bankruptcy applications on the basis of minimum debt limits reviewed from Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations. Keywords: Debt, Bankruptcy, Judge's decision
Juridical Study Of The Idea Of Forming A Law On The Family Justice System Sagala, Rotua Valentina
PALAR (Pakuan Law review) Vol 11, No 1 (2025): Volume 11, Number 1 January-March 2025
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v11i1.11709

Abstract

   ABSTRAKTulisan ini mengkaji gagasan dan peluang pembentukan peraturan perundang-undangan berupa undang-undang tentang sistem peradilan keluarga di Indonesia. Meskipun Indonesia telah mengundangkan Undang-Undang Nomor 23 Tahun 2004 tentang Penghapusan Kekerasan Dalam Rumah Tangga, berbagai studi menunjukkan bahwa perempuan dan anak dalam keluarga masih menghadapi berbagai kendala dalam memperoleh keadilan. Landasan teori yang digunakan dalam kajian ini adalah teori dan praktik hukum feminis atau yurisprudensi feminis atau kajian hukum feminis atau hukum berperspektif feminis sebagai alat analisa kritik terhadap norma dan praktik hukum menyangkut keluarga terkait perempuan dan anak di Indonesia; hukum hak asasi manusia khususnya sebagaimana diatur dalam The Convention on the Elimination of all Forms of Discrimination Against Women (CEDAW) sebagai konvensi internasional hak asasi bagi perempuan; serta teori perundang-undangan termasuk norma perundang-undangan yang saat ini berlaku di Indonesia, yaitu Undang-Undang Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-Undangan dalam kaitan mendorong gagasan pembentukan undang-undang tentang sistem peradilan keluarga.  Kata Kunci: pembentukan peraturan perundang-undangan, hak asasi perempuan, CEDAW. ABSTRACTThis paper examines the idea and chance of establishing legislation in the form of a Law concerning Family Court in Indonesia. Studies show that despite the enactment of Law Number 23 Year 2004 concerning The Elimination of Domestic Violence, women and children in the family are still facing difficulties and challenges in accesing justice. The analysis of this paper uses feminist legal theory and practices or feminist jurisprudence or feminist legal studies as basis for analyzing criticism of legal norms and practices concerning marriage and family in Indonesia; human rights law in particular The Convention on the Elimination of all Forms of Discrimination Against Women (CEDAW) as an international bill of rights for women; and theory of legislation including law regulates the formulation of regulations (Law Number 12 Year 2011 concerning The Establishment of Legislation) as the basis to promote the formulation of Law concerning Family Court in Indonesia. Keywords: formation of legislation, women's human rights, CEDAW.
KEPASTIAN HUKUM TERHADAP PENGATURAN PAJAK PERTAMBAHAN NILAI JASA NOTARIS/ PPAT SEBAGAI PENGUSAHA KENA PAJAK Wahyudi, Wahyudi; Deni, Fitra
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.11133

Abstract

ABSTRACT Notary professional services, according to the provisions of Article 1 number 14 of Law Number 7 of 2021 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, are considered services that should be subject to Value Added Tax (VAT) and thus Notaries are categorized as Entrepreneurs Taxable (PKP). This thesis discusses the rules regarding the collection of VAT by Notaries when making deeds and the legal impact on Notary's honorarium. The research method used is normative research with a qualitative approach to secondary data to evaluate the discrepancy between VAT provisions and the Notary Position Law. This research found that the VAT regulations imposed on Notary services conflict with the Law on Notary Positions which considers Notaries as public officials, not PKP. The legal impact of collecting 11% VAT on Notary's honorarium shows benefits for the Notary and the State, but creates injustice for the public who have to pay an additional 11% of the Notary's service fees. This research highlights the inconsistency between tax regulations and Notary position regulations and their socio-economic impacts, with the hope of providing recommendations for improving fairer policies Keywords: Legal certainty regarding the imposition of tax on notary services ABSTRAK Jasa profesi Notaris, menurut ketentuan Pasal 1 angka 14 Undang-Undang Nomor 7 Tahun 2021 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah, dianggap sebagai jasa yang seharusnya dikenakan Pajak Pertambahan Nilai (PPN) dan dengan demikian Notaris dikategorikan sebagai Pengusaha Kena Pajak (PKP). Tesis ini membahas aturan mengenai pemungutan PPN oleh Notaris dalam pembuatan akta serta dampak hukumnya terhadap honorarium Notaris. Metode penelitian yang digunakan adalah penelitian normatif dengan pendekatan kualitatif terhadap data sekunder untuk mengevaluasi ketidaksesuaian antara ketentuan PPN dan Undang-Undang Jabatan Notaris. Penelitian ini menemukan bahwa aturan PPN yang dikenakan pada jasa Notaris bertentangan dengan UU Jabatan Notaris yang menganggap Notaris sebagai pejabat umum, bukan PKP. Dampak hukum dari pemungutan PPN 11% terhadap honorarium Notaris menunjukkan keuntungan bagi Notaris dan Negara, namun menimbulkan ketidakadilan bagi masyarakat yang harus membayar tambahan 11% dari biaya jasa Notaris. Penelitian ini menyoroti ketidaksesuaian antara peraturan perpajakan dan aturan jabatan Notaris serta dampak sosial-ekonominya, dengan harapan dapat memberikan rekomendasi untuk penyempurnaan kebijakan yang lebih adil. Kata Kunci: Kepastian Hukum Pengenaan Pajak Jasa Notaris
Risk Mitigation in Employment Sector Investment: TAPERA Fund Fertilization KIK Study Putri, Tania Octavia
PALAR (Pakuan Law review) Vol 11, No 1 (2025): Volume 11, Number 1 January-March 2025
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v11i1.11760

Abstract

AbstractGlobal economic developments have a significant impact on domestic economic activity, increasing the mobility of countries and businesses. In this context, investment-both in the capital market and in the labor sector-is very important. Law No. 4/2016 concerning Public Housing Savings (TAPERA Law) is designed to fulfill the need for decent housing for workers through a housing savings mechanism. This study evaluates the mechanisms for collecting and managing TAPERA funds, as well as the government's role in mitigating investment risks. The main focus is on the management of funds through Collective Investment Contracts (KIK) and the associated risks. This research also discusses the case of unrealized loss experienced by BPJS Ketenagakerjaan due to the impact of the Covid-19 pandemic and the risk mitigation measures applied in the management of TAPERA. Hopefully, this analysis can provide solutions to improve transparency, accountability, and effectiveness of housing fund management, as well as ensure the welfare of workers in Indonesia. This research adopts a normative legal research method that focuses on analyzing laws and regulations as the main approach. Keywords: TAPERA, Collective Investment Contract (KIK), Mitigating Investment Risk
AKIBAT HUKUM PELANGGARAN KODE ETIK NOTARIS DALAM MEMPROMOSIKAN DIRI MELALUI MEDIA SOSIAL Saraswati, Harsinta; Damaiyanti, Nandini Intan; Rokhyati, Sri
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.11220

Abstract

Abstract The use of social media to publish and promote notary services is considered to be in violation of the code of ethics and must comply with applicable laws. To overcome this violation, supervision of notaries is applied. The approach method used in this article is a normative juridical approach. Based on the results of the author's research that notaries commit violations when promoting and self-publishing on social media, namely Instagram, this notary is not allowed because this prohibition is a result of the position of the notary profession as a public official in accordance with the notary code of ethics. As enforcers of the notary code of ethics, the Notary Honor Council and the Notary Supervisory Council have the task of ensuring that notaries understand the implementation of the code of ethics properly. The Supervisory Council has the authority to provide guidance and supervision of Notaries and to conduct examinations of alleged violations of the behavior and implementation of the office of Notary. Keywords: social media, code of ethics, Notary. Abstrak Penggunaan media sosial untuk publikasi dan mempromosikan jasa notaris, dinilai sangat melanggar kode etik dan harus mematuhi aturan hukum yang berlaku. Untuk mengatasi adanya pelanggaran ini adalah diterapkan adanya pengawasan terhadap notaris. Metode pendekatan yang digunakan dalam artikel ini yaitu pendekatan yuridis normatif. Berdasarkan hasil penelitian penulis bahwa notaris melakukan pelanggaran apabila melakukan promosi dan publikasi diri di sosial media yaitu instagram, pelanggaran ini merupakan konsekuensi dari kedudukan profesi notaris sebagai pejabat umum sesuai dengan kode etik notaris. Sebagai penegak Kode etik notaris, Dewan Kehormatan Notaris dan Majelis Pengawasan Notaris memiliki tugas yaitu telah dipastikan supaya notaris paham pada pelaksanaan kode etik dengan sebaik-baiknya. Majelis Pengawas berwenang melakukan pembinaan dan pengawasan terhadap Notaris serta melakukan pemeriksaan terhadap dugaan pelanggaran perilaku dan pelaksanaan jabatan Notaris. Kata Kunci : media sosial, kode etik, Notaris.
KAJIAN HUKUM TERHADAP ASAS NEMO JUDEX IN CAUSA SUA STUDI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 90/PUU-XXI/2023. Amirullah, Imron; Yunaldi, Wendra
PALAR (Pakuan Law review) Vol 10, No 4 (2024): Volume 10, Nomor 4 Oktober-Desember 2024
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v10i4.10551

Abstract

Abstrak Penelitian ini mengkaji penerapan asas nemo judex in causa sua terkait dengan Putusan Mahkamah Konstitusi Nomor 90/PUU-XXI/2023 tentang batasan usia calon presiden dan wakil presiden. Menggunakan metode penelitian yuridis normatif, penelitian ini membahas kontroversi putusan tersebut yang dinilai menguntungkan Gibran Rakabuming Raka, anak Presiden sekaligus keponakan Ketua Majelis Hakim MK, Anwar Usman. Putusan MK ini dianggap menyalahi asas nemo judex in causa sua yang melarang hakim mengadili perkara yang menyangkut kepentingan pribadinya atau keluarganya. Hasil penelitian menunjukkan bahwa MK telah melanggar asas tersebut sehingga putusannya dinilai batal demi hukum. Penelitian ini menyimpulkan bahwa untuk menjaga independensi dan imparsialitas peradilan, penerapan asas nemo judex in causa sua harus dipertegas dalam regulasi dan pelaksanaannya di lingkungan MK. Kata Kunci; Asas Nemo Judex In Causa Sua, Mahkamah Konstitusi. Abstract This research examines the application of the nemo judex in causa sua principle in relation to the Constitutional Court Decision Number 90/PUU-XXI/2023 concerning age limits for presidential and vice presidential candidates. Using normative juridical research methods, this research discusses the controversy over the decision which is considered to benefit Gibran Rakabuming Raka, the President's son and nephew of the Chief Justice of the Constitutional Court, Anwar Usman. The Constitutional Court's decision is considered to violate the principle of nemo judex in causa sua which prohibits judges from hearing cases involving their personal or family interests. The research results showed that the Constitutional Court had violated this principle so that its decision was considered null and void. This research concludes that to maintain the independence and impartiality of the judiciary, the application of the principle of nemo judex in causa sua must be emphasized in regulations and implementation within the Constitutional Court. Keywords; Principle of Nemo Judex In Causa Sua, Constitutional Court.
Government Discretion In Creating Legal Products For The People Perdana, Angga; Hidayati, Hidayati
PALAR (Pakuan Law review) Vol 11, No 1 (2025): Volume 11, Number 1 January-March 2025
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/palar.v11i1.11738

Abstract

AbstractThis study aims to ensure public welfare by granting the state administration the freedom to act independently within its authority. Such freedom becomes crucial, especially when addressing issues that require solutions not explicitly stated in existing laws and regulations, or when governance proves inadequate or unclear. The primary goal of this research is to hold the government accountable for its reasonable actions while providing a warning against potential abuses of power. The research adopts a normative legal method with a common law system approach, utilizing secondary data from primary legal books, secondary legal books, and tertiary legal documents. The study addresses problems related to various forms of power misuse, including government officials acting under the guise of their institutions for personal gain. The findings reveal that Law No. 30 of 2014 on Government Administration provides a framework for government officials to tackle issues encountered in administrative governance while maintaining principles of accountability and transparency. In conclusion, the state administrative court plays a vital role in resolving administrative disputes arising from government actions and decisions. Legal enforcement through this court aims to ensure that government decisions do not harm specific individuals or entities while preserving integrity and accountability in the decision-making process. Keywords: Common Sense, Legal Products, People.

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