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WAHID FATHONI
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INDONESIA
Indonesian Comparative Law Review
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26552353     EISSN : 26556545     DOI : 10.18196/iclr
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Indonesian Comparative Law Review (ICLR) (ISSN: 2655-2353, E-ISSN:2655-6545 is a periodical scientific-journal published by the Faculty of Law, Universitas Muhammadiyah Yogyakarta in collaboration with the Indonesian Association of Comparative Laws. The journal will be published twice a year in December and June. ICLR’s vision is to be a leading scientific journal in comparative law. ICLR has a unique approach in creating innovative discourse on harmonization among legal systems. ICLR will receive many articles from legal scholars from reputable universities worldwide.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2020)" : 5 Documents clear
Insolvency Proceedings: ASEAN and EU Comparison on the Rules of Foreign Court Jurisdiction Anggriawan, Rizaldy
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11621

Abstract

Due to a lack of uniformity or harmonization of laws and regulations, cross-border insolvency has remained an issue in the ASEAN region. ASEAN economic openness with the implementation of the ASEAN Free Trade Area (AFTA) and ASEAN Economic Community (AEC) may create issues at some points as investors compete to dominate the ASEAN while assets are located not only on their own territory but also in other ASEAN member countries. On some occasions, they can fail to meet their debt payment obligations when performing international business transactions. As a result of the bankruptcy case, a legal arrangement may exist between the country in which the business actor is declared bankrupt and the country in which the bankrupt debtor's assets are located. This interaction between two or more countries involves a clash of jurisdictions. In order to counter such an issue, ASEAN may learn from what the EU has done over these decades. The study aims to compare the regulatory issue of foreign court jurisdiction in settling the insolvency cases both in ASEAN and EU. The paper is normative-qualitative legal research. It used a comparative, statute, and conceptual approach. It is found that in terms of cross-border insolvency, the European Union is far ahead of ASEAN, given that at least two major regulations in place, namely EC Regulation 1346/2000 and EU Regulation 2015/848, while ASEAN has almost nothing to offer at this time. The experience of the EU to formulate and implement a settled regulation on foreign court jurisdiction in settling the insolvency cases among EU member countries is one of the valuable lessons that ASEAN may take from the EU. 
“Virtual” v.s. “Reality”— On Taxing E-Sports Virtual Goods Transaction in Indonesia Sung, Ming-Hsi; Umar, Wahyudi
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11159

Abstract

In technological advances, the emergence of various online games that have generated billion dollars has attracted the attention of the government currently. The most of its revenue comes from the sale of virtual item (item in-game) which have almost zero marginal cost of production. In 2019, Indonesia contributed 624 million dollars, equivalent to 8.7 trillion rupiah for mobile gaming.According to Mirza Adityaswara, Senior Deputy Governor of the Bank of Indonesia (BI), this phenomenon will bring the money out of Indonesia, then it makes Indonesia’s balance of trade (BOT) deficit.Indonesia’s BOT has been facing shortfalls in recent years. In 2019, the BOT decreased by 61.7%, the deficit reached -US$1,933,90 million. This paper argue that Indonesia should take the case aquo as new tax base in order to resolve her deficit. An online game has its own currency which obtained through purchases using real money. This lead to trading real money for virtual objects, ‘land’ and ‘characters’ in-game. Uniquely, item in-game transaction is not only done by the developers to players but also players to players. Therefore, the phenomenon brings with it familiar legal issue such as sales tax. This paper intends to introduce the situation the current situation of case a quo in Indonesia and asserting the urgency and challenges of case aquo taxation in Indonesia.
Consolidating Indonesia’s Fragile Elections Through E-Voting: Lessons Learned from India and the Philippines Elven, Tareq Muhammad Aziz; Al-Muqorrobin, Shalahuddin Ahmad
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11298

Abstract

This research argues that implementing the electronic voting (e-voting) system in Indonesia is urged following the nation's first-ever 2019 simultaneous elections, which cost a deadly price of 527 election official lives of reported extreme fatigue during and after the event. Billed as "the world's most complex election", it has reached a consensus that the current manual election system, in which five different paper-based elections are voted at a time, has to be changed. Not to mention that the long-time gap between the voting day and the result announcement may create an opportunity for election fraud. This is evidenced by loads of electoral dispute lawsuits from the previous election brought to the Constitutional Court of Indonesia accused the others of cheating. This research stresses that despite the controversies of whether Indonesia, an archipelagic country with more than 17 thousand islands and 267 million people, is ready for e-voting.  Whether the application of technology is an appropriate response to the election problems? E-voting is desired as a long-term solution and intends to solve many issues such as speeding the counting of ballots, reducing the cost of elections, providing accessibility for disabled voters, and increasing overall voter turnout.
Complaint Handling Systems In The Public Sector: A Comparative Analysis Between Indonesia and Australia Harijanti, Susi Dwi
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11454

Abstract

This article deals primarily with complaint handling system with reference to an ombudsman that established by the government as opposed to the private ombudsman variety in Indonesia and Australia’s jurisdictions. In practice, group of people or persons have often arisen complaints or grievances in public service, and it requires solutions. It is widely known that the Ombudsman office has long been regarded as an effective office in resolving people complaint. This is mainly because the nature of the Ombudsman as an independent and impartial institution. This article argues that regardless of the different context of introduction of an ombudsman in Indonesia and Australia because of different political and social context, however, the performance of ombudsman in both countries has showed significant role in enhancing public services through their expanded mandates and stronger powers.
Environmental Justice in Intra Generations: An Overview of Aristotle's Distributive Justice to Coal Mining Endyka, Yovi Cajapa; Muhdar, Muhamad; Sabaruddin, Abdul Kadir
Indonesian Comparative Law Review Vol 3, No 1 (2020)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.v3i1.11234

Abstract

Indonesia is a country with abundant natural resources, ranging from sand. Tin, copper, coal, iron ore to gold. Therefore, the State should provide environmental justice to create reserves with wise and sustainable management of natural resources. This study uses a doctrinal method in order to answer the problem under study. This study will examine how Aristotle's distributive justice can sharpen the concept of justice for coal mining management. This study will focus on environmental justice in intra-generational terms in terms of Aristotle's distributive justice to coal mining. Protection of access (conservation of access) reflects the allocation of rights and access to natural resources balanced between different generations and fellow members of the current generation. Thus, access to protection provides fair and non-discriminatory rights for every citizen of the current generation to use environmental resources. However, in using these resources, each member of the current generation has an obligation (equitable duties) to ensure that his actions will not reduce future generations' access to these resources. The state through mining or environmental policies has not provided justice for the community, where the community accepts more risks such as social injustice, environmental and health harm from coal mining activities than receiving the benefits.

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