YURISDIKSI : Jurnal Wacana Hukum dan Sains
The scope of the articles published in YURISDIKSI Jurnal Wacana Hukum dan Sains deal with a broad range of topics in the fields of Civil Law, Criminal Law, International Law, Administrative Law, Islamic Law, Constitutional Law, Environmental Law, Procedural Law, Antropological Law, Medical Law, Law and Economic, Sociology of Law and another section related contemporary issues in Law. YURISDIKSI Jurnal Wacana Hukum dan Sains is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.
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<![CDATA[Juridical Review of the Civil Dispute Peace Deed Made Before Notary ]]>
<![CDATA[Aliffianti Putri Irfani]]>;
<![CDATA[Mohammad Roesli]]>;
<![CDATA[Ebit Rudianto]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.149
<![CDATA[The purpose of this study was to determine the legal position of a civil dispute settlement agreement and to determine the role of a notary based on position in making a civil dispute settlement agreement. The research method uses descriptive methods to explain, describe, and describe in accordance with the problems that are closely related to this research, and comparative methods to find similarities and differences of opinion by experts to be used as a comparison. The results of the research The legal position of the Peace Deed made before a notary is an authentic deed, which has legal force that can be used as the strongest and most complete evidence. This peace deed guarantees the rights and obligations of the parties for the sake of certainty, order, and legal protection for interested parties in the civil dispute settlement process. Therefore, the peace deed is written evidence, the strongest and most complete and can make a real contribution to dispute resolution quickly and cheaply. The peace deed made before a notary has a legal standing against the court's decision as a complete means of proof and the authority of the notary in making a peace deed as his position as a public official authorized to make authentic deeds, the notary is also authorized to be a mediator as regulated in Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of a Notary (hereinafter referred to as the Notary Law) according to the Notary Law a notary may not.]]>
<![CDATA[Establishment of Taxable Entrepreneurs (Pkp) Forretail Traders Based On Per-03/Pj/2022 ]]>
<![CDATA[Renny Anggraeni]]>;
<![CDATA[Mochamad Saleh]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.171
<![CDATA[Tax is one of the Government's sources of income to carry out development and for that the State imposes it on its people. One type of tax is Value Added Tax (PPN) where VAT is a tax imposed due to the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP). One of the VAT subjects is a Retail Trader (PE), which is defined as carrying out a direct delivery transaction to the final buyer (end-user). Based on Tax Regulation Number PER-03/PJ/2022, the requirements to become a PE plus the submitted BKP/JKP are not used for production activities first. This study aims to find out whether the determination of the classification of PKP PE based on PER-03/PJ/2022 is in accordance with the VAT Law and the requirements for classifying PE have fulfilled the principle of fairness. This study uses a juridical-normative method with a statutory and conceptual approach. This research gives the result that the Directorate General of Taxes issues regulations based on the authority of a delegation from the Minister of Finance and its main task is to formulate and implement policies in the field of taxation. Related to the additional conditions for determining PE, it deviates from the VAT Law because it is not regulated in the VAT Law, while the position of PER-03/PJ/2022 based on State Administrative Law is a policy regulation (beleidsregel). Based on Article 8 of Law no. 12 of 2011, PER-03/PJ/2022 does not include legal rules that are recognized by the legal system in Indonesia but their existence is recognized because there is authority obtained (delegation) and when viewed from the principle of justice, the addition of these conditions has saved a sense of justice because it results in PE who should be included in the category are not classified as PKP PE so that they cannot enjoy the facilities as PKP PE based on the VAT Law.]]>
<![CDATA[The Position of Creditors of Individual Collateral Holders In Insolvency Law ]]>
<![CDATA[Afilia Dinda Dhiya Ulhaq]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.173
<![CDATA[This researcher aims to find out about the rights of creditors of individual collateral holders in the norms of Law No. 37 of 2004 on Insolvency and Delay of Debt Payment Obligations. The researcher's method uses norrmative law with a statutory problem approach and a conceptual approach. Broadly speaking, the position of individual guarantees in the norms of the Bankruptcy Law if the insurer and debtor are declared bankrupt simultaneously, then it is a concurrent creditor and all the assets of the insurer as bankruptcy property. In the process of managing and releasing bankruptcy property, that the position of concurrent creditors in the process of division of bankruptcy property is at the bottom, because in principle it can but if the creditors are many while the property is few, then potentially do not get the share or even if it can be very small percentage. So that the position of creditors of individual collateral holders who are concurrent creditors is very weak in the process and distribution of bankruptcy property. When the debtor is declared bankrupt while the insurer is not declared bankrupt, then all the assets of the insurer do not include bankruptcy property. So creditors have the right to make a default lawsuit in accordance with Article 1243 kuhper to the insurer, if the process and enactment of the debtor's bankruptcy property is insufficient creditor debt. The mechanism of fulfilling achievements to individual guarantee holder creditors, namely creditors can execute the collateral object directly without having to apply for bail and execution to the court, because after the bail object is registered with the guarantee institution, the certificate will be issued as a guarantee that has executory power. ]]>
<![CDATA[Legal Review Of Granting Of Building Utilization Rights (HGB) For 160 Years To Investors In The Capital City Of The Nusantara Development (IKN) ]]>
<![CDATA[Abdul Zaini]]>;
<![CDATA[Muhammad Syihabuddin]]>;
<![CDATA[Wiranti]]>;
<![CDATA[Wiwit Wijayanti]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.175
<![CDATA[The purpose of this writing is to understand the policies issued by the Government of Indonesia through the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) offering incentives for building use rights (HGB) for up to 80 years and even up to 160 years for investors in Mrs. Archipelago City (IKN). Laws and regulations regarding the term of building use rights have been regulated in law number 5 of 1960 concerning basic agrarian regulations, other laws and regulations which also regulate building use rights are in Government Regulation Number 18 of 2021 concerning management rights. , Land rights, apartment units and land registration, the HGB period according to this law is given for a maximum period of 30 years, extended for a maximum period of 20 years and renewed for a maximum of 30 years. The research method used in this paper is a type of normative research that analyzes the Granting of Building Use Rights (HGB) for 160 years to Investors for the Development of the Archipelago Capital City (IKN). This normative research emphasizes written documents such as laws and regulations, court decisions, legal theories and opinions of scholars. The granting of Building Use Rights to investors for the development of the Archipelago Capital City cannot be given at the same time, Extension and renewal of HGB for 160 years, but Building Use Rights for 30 (thirty) years are given then extended for 20 (twenty) years, and renewal is carried out for 30 (thirty) years after the expiry of the land with the Right to Build, it will return to become Land directly controlled by the State or Land with Management Rights.]]>
<![CDATA[Legal Protection for Online Loan Business Actors Regarding personal data ]]>
<![CDATA[Bonaventure Kevin Gunawan]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.176
<![CDATA[The purpose of this research is to find out whether the personal data protection law gives legal certainty to online loan business actors. The research method used is to use a normative approach and Law no. 27 of 2022 and the theory of legal certainty. From the research results of Law no. 27 of 2022 concerning Protection of Personal Data does not provide legal certainty for Online Loan business actors, Protection of Personal Data concerns online loan entrepreneurs to carry outannouncing data on its customers has increased, while an increase in online lending customers equals an increase in problems in billing stubborn creditors. Loan entrepreneurs certainly won't do billing by themselves and definitely need help from various sourcesoutsourcing which will spread the data of its customers, because many consumers will let go of responsibility and run away from the city or even the country.]]>
<![CDATA[Legal Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly ]]>
<![CDATA[Rogantino Sampetua Pasaribu]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.178
<![CDATA[The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia. The tax collected by the state on its citizen included income tax, value added tax, sales tax on luxury goods, revenue stamp, and certain land and building tax. Likewise one of the cases that would be analyzed by the recent research was how was the legal sanction given to the taxpayers who intentionally not reporting tax return properly. Thus, it could reduce state income and hamper public welfare. Such problem was really unfortunate and unexpected since this problem could lead state losses in terms of infrastructure development or national or international economy. The research design used in arranging this recent research was normative research. Article 39th of Tax Law has regulated that whoever deliberately failed to submit his tax return, or submit the tax return, but the information and content was false and incomplete, which might harm state revenue, would be subject to criminal sanction. The fulfillment in tax payment was really required, but when this thing was not fulfilled by those taxpayers, they would be subject to legal sanction, since they did not fulfill what they were supposed to do. The sanction would be in form of administrative sanction and also criminal sanction. Those legal sanctions were more prioritized for the taxpayers who deliberately failed to submit their tax return properly, which might subject them to legal sanction.]]>
<![CDATA[Juridical Analysis of the Roles and Responsibilities of a Notary Against Deeds that are not read before the Parties: English ]]>
<![CDATA[Vania Bella Tumiur Rohana Boru Simorangkir]]>;
<![CDATA[Aisyah Ayu Musyafah]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.179
<![CDATA[As a public official, a Notary has a role and obligation to ensure that what is in accordance with the wishes of the parties. A notary has the obligation to read the deed to the parties and write a statement of the circumstances of the appearer when he appears before the notary along with the reasons or statement of the deed not being read in the cover of the deed which is a provision contained in the law. If there is a misunderstanding between the parties regarding the preparation of the deed and causes ambiguity over the deed made, then the strength and usefulness of the notary deed needs to be questioned and also regarding the responsibility for the role of the notary who deliberately does not read the deed before the parties. In this study the aim is to examine further the role of the Notary in deed that is not read out before the parties and regarding the validity of the deed that is not read out. The research method used in this study is normative juridical, which is statutory research. It is carried out by examining problems using regulations that are related and relevant to the problem, in this case the rules that have to do with the field of notary law, namely UUJN and the Code of Ethics. Notary Public. The results of the study are that reading the deed is an obligation that must be carried out by a notary and if the notary's deed is not read out it will cause the deed to be null and void and the strength of proof becomes a private deed.]]>
<![CDATA[Legal Protection For Outsourcing Workers Based On Perpu No. 2 of 2022 Concerning Employment Creation ]]>
<![CDATA[Simon Andrean Sudarso]]>;
<![CDATA[Miftakhul Huda]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.181
<![CDATA[Today, many companies use outsourcing workers to support their operations. Of course, these outsourced workers expect legal protection that guarantees their rights. At the end of 2022, the government issued Perpu No. 2 of 2022 concerning Job Creation. In this regard, this research examines the Legal Protection for Outsourcing Workers based on Perpu No. 2 of 2022 concerning Job Creation and the Legal Consequences of Outsourcing Companies That Do Not Meet Applicable Legal Provisions. This research concludes that the form of protection for outsourced workers is contained in Article 81 number 20 of Perpu Number 2 of 2022 concerning Job Creation. Outsourced workers also receive legal protection through the TUPE Principle (Transfer of Undertaking Protection of Employment) and there are legal consequences if the outsourcing company does not comply with applicable legal provisions. The outsourcing company may be subject to criminal and administrative sanctions.]]>
<![CDATA[Individual Company Bankruptcy Based On The Bankruptcy Law ]]>
<![CDATA[Mochamad Cholil]]>;
<![CDATA[Ni Made Yordha Ayu Astiti]]>;
<![CDATA[Maghfirah Aliefia]]>;
<![CDATA[Zakia Fhadillah]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.183
<![CDATA[After the promulgation of Law Number 11 of 2020 Concerning Job Creation, it has been made possible to form a new legal entity, namely an Individual Company. These changes are referred to in the provisions of Article 109 of the Job Creation Law, which contains several changes to Law Number 40 of 2007 concerning Limited Liability Companies. The government also contains further regulations regarding the existence of an individual company as a legal entity in Government Regulation Number 8 of 2021 concerning Company Authorized Capital and Registration of the Establishment, Amendment and Dissolution of Companies that Meet the Criteria for Micro and Small Enterprises. However, the presence of Government Regulation Number 8 of 2021 does not comprehensively regulate several existing legal issues. Therefore, this research was conducted to analyze the problem. Issues related to whether or not individual companies can apply for bankruptcy at the Commercial Court. If this is possible, the creditor as referred to in the provisions of Article 2 of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Obligations for Debt Payment can naturally become a party involved in a bankruptcy case filed against an Individual Company. This type of research is legal research using statutory and conceptual approaches. The results of this study indicate that an individual company is not necessarily easy to apply for bankruptcy, It is hoped that the existence of an individual company will be able to drive the movement of the economy. Thus, although it is possible to apply for bankruptcy against an individual company, to resolve problems related to general confiscations, a civil lawsuit should be filed in the District Court. ]]>
<![CDATA[Tax Collection Authority for Hotels Aboard Tourist Boats After Law Number 1 of 2022 and Law Number 7 of 2021 ]]>
<![CDATA[Hendra Kurniawan]]>;
<![CDATA[Emir YusufInspiration]]>;
<![CDATA[Tia Rizkya DilbarSumadi]]>
<![CDATA[ YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 19 No. 1 (2023): June ]]>
Publisher : <![CDATA[Faculty of Law, Merdeka University Surabaya, Indonesia ]]>
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DOI: 10.55173/yurisdiksi.v19i1.184
<![CDATA[ABSTRACT This research was conducted with the aim to find out how the regulations related to the authority to collect taxes on hotels on board tours after the issuance of the HKPD Law and HPP Law. Taxes on hotels aboard tour boats so far have created a separate polemic regarding the authority of the tax collection agency authorized to collect this type of tax, namely, whether it is a Regional Tax which is the authority of the Regional Government or is it the Center which is the authority of the Central Government, this is because there is an object that is the same wedge between the hotel tax on the tour boat and the VAT on the tour ship itself. Where in Law Number 28 of 2009 it has not been specifically regulated regarding whether staying on a tour boat is part of the hotel tax. For hotels on board tours it is more appropriate to be collected by the Regional Government. In the preparation of laws related to local taxes in the future, to include hotel tax coverage from a more substantive point of view and includes the nature of the accommodation services business itself, which in the future will likely be very transformative, not only on ships, but also by train, car and other modes, for this reason, it is better not to be limited by a limited scope.]]>
