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SIGn Jurnal Hukum
Published by CV. Social Politic Genius
ISSN : 26858614     EISSN : 26858606     DOI : https://doi.org/10.37276/sjh.v4i1
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
SIGn Jurnal Hukum adalah publikasi ilmiah yang terbit setiap bulan Maret dan September. Menggunakan sistem peer-review untuk publikasi artikel. SIGn Jurnal Hukum menerima artikel penelitian baik studi empiris maupun studi dogtrinal dan relevan dengan bidang Hukum, dengan syarat belum pernah dipublikasikan sebelumnya di tempat lain.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 208 Documents
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Kedudukan Penyidik Pegawai Negeri Sipil Direktorat Jenderal Pajak dalam Kerangka Penegakan Hukum Pidana Perpajakan di Indonesia Farrel Alanda Fitrah; Agus Takariawan; Zainal Muttaqin
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.107

Abstract

This study aims to investigate the position of the DGT’s Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT’s Civil Servant Investigator ‘in legislation’ and ‘in its practice’ through library study and field research. The researcher carry out this research based on the researcher’s consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in organizational culture of each related institution. Therefore, the researcher recommend that each institution should understand carefully what their primary function is in dealing with taxation criminal so that there will be no misunderstanding and potency of overlapping between related institutions which can interfere the law enforcement process.
Upaya Perlindungan Hukum Bagi Pemilik Merek dari Perdagangan Kosmetik Share-in Jar Sheril Firdausy; Anajeng Esri Edhi Mahanani
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.113

Abstract

This study aims to analyze and understand the legal protection towards the mark owner from the share-in jar cosmetic trade and the legal consequences for business actors who do share-in jar cosmetic trade. The type of legal research used in this study is a normative juridical legal research method. The data collection in this study was conducted through a literature study from the laws and regulations, journals, research results, and books. The data analysis used in this research is the descriptive analysis method. The results of the study show that the legal protection towards the mark owner from the share-in jar cosmetic trade can be carried out through preventive and repressive legal protection efforts. Legal protection efforts are preventively carried out by registering the mark to get legal protection as a legal mark owner. Repressive legal protection efforts for trademarks can be done by litigation dispute resolution and non-litigation dispute resolution. The legal consequences for business actors who do share-in jar cosmetic trade are compensate for damages and/or ceasing all acts related to mark use. Therefore, it is recommended to the mark owner to provide cosmetics with trial or sample sizes. In this case, so that consumers try first about their compatibility with these cosmetics. On the other hand, business actors doing share-in cosmetic jar trade must make a license agreement with the mark owner. Furthermore, the government needs to include criteria for violations of right on mark in laws and regulations. This is purpose to increase legal protection towards the mark owner from the share-in jar cosmetic trade in the future.
Legalitas Hibah oleh Warga Negara Asing Atas Objek Tanah di Indonesia: Studi Kasus Putusan Pengadilan Safira Ayudiatri; Akhmad Budi Cahyono
SIGn Jurnal Hukum Vol 4 No 1: April - September 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v4i1.131

Abstract

This study aims to examine and analyze the legality of granting by Singaporean citizens to Indonesian citizens before the Notary Public of Singapore on land objects located in the territory of Indonesia based on Decision No. 912/Pdt.G/2018/PA.Jmb. In addition, this study further analyzes the laws and regulations that should apply in handling grants case based on international civil law. This research was conducted using a normative juridical approach with analytical descriptive specifications. The literature study was used to obtain the legal materials needed in this research. The collected legal material is then analyzed using qualitative data analysis methods with a statute and case approach. The results show that the legality of granting the object of land wills in Indonesia from former Indonesian citizens who have become foreign citizens to Indonesian citizens based on Decision No. 912/Pdt.G/2018/PA.Jmb is invalid and void by law. This case is contrary to Article 21 section (3) of Law No. 5 of 1960 and Article 37 section (1) of Government Regulation No. 24 of 1997. Based on the concept of International Civil Law, that action can be categorized as law smuggling, namely an act committed in a foreign country and recognized as legal in that foreign country. As for immovable objects, the general principle accepted in international civil law has stated that immovable objects in their status are based on the principle of lex situs or lex rei sitae. Therefore, it is recommended that every foreign citizen who has land rights or other property rights in Indonesia must relinquish the right of ownership within one year. The granting of land rights or property rights must be made in the grant agreement before the Land Deed Official of Indonesia. Furthermore, the registration of the transfer of land rights will be carried out at the National Land Agency of the Republic of Indonesia. Thus, land rights or property rights will get guarantees, protection, and legal certainty to avoid disputes in the future.
Penentuan Status Dewasa dalam Hukum Positif di Indonesia Pasca Undang-Undang Nomor 16 Tahun 2019 Sri Nosita; Syaifuddin Zuhdi
SIGn Jurnal Hukum Vol 4 No 1: April - September 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v4i1.132

Abstract

This study aims to examine and analyze the effect of determining adult status in Law No. 16 of 2019 against adult status in Islamic law and positive law in Indonesia. This research was conducted using a normative juridical approach with analytical descriptive specifications. Literature study was used to obtain the legal materials needed in this research. The legal materials that have been collected are then analyzed using hermeneutic analysis and interpretation methods. The results show that determining adult status is a preventive effort from the Government to avoid discrimination or prevent the deprivation of rights for children. Therefore, it is recommended that all parents continue to provide incentive supervision to their children until their children reach adulthood. In this case, the child avoids promiscuity so that there is no marriage by accident. In addition, it is recommended to the public not to carry out forced marriages and the practice of child marriage which is part of the Indigenous Peoples Law. Furthermore, it is suggested that the Indonesian Ulema amend the KHI, and the Government subsequently enacted it in laws and regulations.
Pembatasan Sosial Berskala Besar dan Pemulihan Ekonomi Nasional di Masa Pandemi Covid-19: Strategi Implementasi Peraturan Perundang-Undangan Asmah Asmah; Dian Eka Kusuma Wardani; Raodiah Raodiah
SIGn Jurnal Hukum Vol 3 No 2: Oktober 2021 - Maret 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i2.158

Abstract

This study aims to determine the Government’s strategy in making regulations related to health problems and economic problems for the community. In addition, this study also wants to know the impact of Makassar Municipality’s strategy in implementing regulations to increase the productivity and competitiveness of the community and business actors during the Covid-19 pandemic. This study uses two types of research: normative research and empirical research. In-depth interviews, literature review, and documentation are data collection techniques used in this research. The data that has been collected is then processed and analyzed using qualitative descriptive analysis techniques. The results show that the Government’s priority in dealing with the Covid-19 problem is establishing Government Regulation No. 21 of 2020 to address national health issues. Meanwhile, the Government’s priority in dealing with community economic problems is establishing Law No. 7 of 2021. In this case, the Government relaxes VAT payments and SPT reporting to individuals and business actors. Furthermore, the impact of the Mayoral Regulation of Makassar Municipality No. 51 of 2020 is the decline in people’s economic income during the Covid-19 pandemic. However, with the Mayoral Regulation of Makassar Municipality No. 51 of 2020, people can still carry out economic activities by complying with health protocols. Therefore, it is recommended that the people of Makassar Municipal continue to carry out economic activities by complying with health protocols even though they are currently entering the new normal period. In addition, business actors who have received relaxation of VAT payments and SPT reporting and their businesses have reached a stable condition to fulfill their obligations again by paying taxes. Paying taxes is a form of community participation in national development.
Uji Tuntas Hukum Pengadaan Tanah untuk Kepentingan Umum: Sebuah Tinjauan Kritis Z. Zainuddin
SIGn Jurnal Hukum Vol 4 No 1: April - September 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v4i1.159

Abstract

This study aims to examine and analyze the legal due diligence approach to land acquisition for the public interest. In addition, to analyze aspects of legal due diligence as a preventive effort to minimize land acquisition problems. This research was conducted using a normative juridical approach with analytical descriptive specifications. The literature study was used to obtain the legal materials needed in this research. The collected legal materials are then analyzed using a qualitative descriptive analysis method. The results show that legal due diligence of land acquisition for the public interest has several objectives: obtaining legal status or legal clarity regarding land documents; checking the validity of the right of ownership to land; checking the legal compliance of land rights owners; providing an opinion for legal certainty of a policy taken by the Government. Furthermore, legal due diligence as a preventive effort to minimize land acquisition problems include: information and data must be valid, comprehensive, and objective; the transaction must be carried out in good faith; investigation and evaluate facts on relevant land objects based on research analysis. Therefore, it is recommended that the Government implement legal due diligence of land acquisition for the public interest as a preventive effort to suppress and minimize the risk of potential legal remedies such as lawsuits that will arise in the future.
Klausul Akad Pembiayaan Murabahah di Perbankan Syariah Susi Aryani Manangin
SIGn Jurnal Hukum Vol 3 No 2: Oktober 2021 - Maret 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i2.160

Abstract

This study describes the standard clauses in the murabahah financing agreement. This study uses a normative juridical research method. The data was collected using literature study techniques on primary, secondary, and tertiary legal materials. The collected legal material is then analyzed using qualitative data analysis methods, which will conclude the research’s object. The results show that there are 17 standard clauses and a prohibition of inclusion of the exclusion clause in the murabahah financing agreement. Therefore, it is recommended that the Bank and the Customer apply the standard clauses in the murabahah financing agreement. In this case, the Bank and the Customer get guarantees, comfort, and legal protection during the murabahah financing period.
Pencegahan dan Pemberantasan Tindak Pidana Gratifikasi A. Melantik Rompegading
SIGn Jurnal Hukum Vol 3 No 2: Oktober 2021 - Maret 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i2.161

Abstract

This study examines the principles that can deter and eradicate gratification as part of the corruption crime. This study uses a normative juridical research method. The data was collected using literature study techniques on primary, secondary, and tertiary legal materials. The collected legal material is then analyzed using qualitative data analysis methods, which will conclude the research's object. The results show that the deterrence and eradication of gratification crime have been regulated in Article 12 B and Article 12 C of Law No. 20 of 2001. In addition, this provision contains an encumbrance of reverse proof, which aims to simplify the process of proving illegal receipts and indications as a bribery crime for civil servants or state administrators. The principles in deterrence and eradication of gratification crime include legal certainty, transparency, accountability, public interest, proportionality, and respect for human rights. Therefore, it is recommended to CEC, civil servants or state administrators, and the community to practice the principles of deterrence and eradication of gratification crime. In this case, Indonesia can be released from the shackles of criminal acts of corruption in the future.
Pembatalan Akta Hibah dalam Perkara Waris: Studi Kasus Putusan Pengadilan Farah Hamdah Rahmawati; Syaifuddin Zuhdi
SIGn Jurnal Hukum Vol 4 No 1: April - September 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v4i1.167

Abstract

This study examines and analyzes grant deed cancellation in inheritance cases based on Decision No. 0492/Pdt.G/2020/PA.Klt. This study uses a normative juridical research method. The data was collected using literature study techniques on primary, secondary, and tertiary legal materials. The collected legal material is then analyzed using qualitative data analysis methods with a statute approach and a case approach which will then conclude the object of the research. The results show that the cancellation of grant deeds in inheritance cases is based on Decision No. 0492/Pdt.G/2020/PA.Klt consists of several of the Judge’s considerations. First, Article 211 of the Compilation of Islamic Law regulates that grants from parents to their children can be equalized with inheritance. Second, Article 832 of the Civil Code and Article 174 section (1) of the Compilation of Islamic Law regulates that those entitled to become inheritors are blood-related families. Third, Article 841 and Article 842 of the Civil Code and Article 185 section (1) of the Compilation of Islamic Law regulates the rights transferred from inheritor to substitute inheritor. In addition, the transfer of the right from someone who dies to their inheritor applies automatically because of Allah’s provisions in Q.S. An-Nisa’ verse 7. Therefore, it is recommended for the plaintiffs and defendant to file a claim for certificate cancellation in the Administrative Courts. Proportionality of inheritance distribution: the defendant gets 3/6 inheritance, and three substitute inheritors each get 1/6 inheritance. Thus, the principle of justice can be felt and implemented by and for inheritance and substitute inheritors.
Tantangan dan Strategi untuk Meminimalisir Pelanggaran Kampanye Pilkada Wiredarme Wiredarme; M. Zaenul Muttaqin
SIGn Jurnal Hukum Vol 4 No 1: April - September 2022
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v4i1.168

Abstract

This study aims to analyze the regulation on challenges and strategies to minimize campaign violations of the Regional Head Election simultaneously in 2020 during the Covid-19 pandemic. The research method used is normative juridical. Data was collected using literature study techniques on primary, secondary, and tertiary legal materials. The collected legal materials were then analyzed using qualitative data analysis methods. The results show that Law No. 6 of 2020, Regulation of General Election Commission No. 5 of 2020, Regulation of General Election Commission No. 13 of 2020, and Regulation of Election Supervisory Board No. 4 of 2020 has not been able to address the various violations of the 2020 Regional Head Elections campaign during the Covid-19 pandemic. In this case, mass mobilization exceeds the amount determined based on Regulation of General Election Commission No. 13 of 2020. In addition, the massive role of political buzzers indicates that money politics is rarely absent during the Regional Head Election campaign. Therefore, it is recommended to establish special regulations for pandemic situations, including prohibiting donations or other money politics. Furthermore, the involvement of political buzzers in online media who often use anonymous accounts requires specific regulations, including account legalization, content configuration, and content narrative. In addition, the application of health protocols in the Regional Head Election campaign should be based on Law No. 6 of 2018, which contains strict sanctions for violators of health protocols. From these recommendations, it is hoped that it will minimize the campaign violations of the Regional Head Election simultaneously in the future.

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