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GLOBAL LEGAL REVIEW Faculty of Law Universitas Pelita Harapan Building D 4th Floor Jl. M. H. Thamrin Boulevard 1100 Lippo Village, Tangerang 15811 - Indonesia
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Global Legal Review
Published by Universitas Pelita Harapan
ISSN : 27760308     EISSN : 27761347     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Global Legal Review, published by the Universitas Pelita Harapan Faculty of Law, is a forum for published research and the scientific discussion of law. It serves as an input to the development of both national and international law. The journal is also a place to accommodate publications expected from doctoral candidate completing their dissertation both from domestic and foreign universities and/or research institutions.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2023): October" : 6 Documents clear
Board Resignation Impact on Limited Liability Company Going Concern: Absence of Provisions Suhardiman, Daniel; Pramono, Nindyo
Global Legal Review Vol. 3 No. 2 (2023): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i2.5970

Abstract

In Indonesia, matters concerning limited liability companies is mainly governed by Law Number 40 of 2007 on Limited Liability Company (Companies Law). The Companies Law regulates all aspects from the formation of company until the dissolution of company along with the legal consequences. In forming a limited liability company, a company must be formed by 2 (two) or more people. This mandatory provision creates the practice of a limited liability company with 50-50 shareholder composition, especially for private company. Structurally, a limited liability company consists of General Meeting of Shareholders (GMS), the Board of Directors (BOD), and the Board of Commissioners (BOC). Both members of BOD and BOC serve the company with limited terms of office and shall be re-appointed by the GMS. In practice, there is a condition where the GMS fails to re-appoint or replace the BOD and BOC even when all the members of BOD and BOC’s terms of office have been ended. During this period, those members of BOD and BOC can no longer act on behalf the limited liability company. The possibility of such company facing such situation is quite high, especially if the company’s shareholder composition is 50-50. This research aims to discuss and analyse the BOD and BOC whose terms of office have ended without re-appointment or replacement by the GMS. The result shows that since the Companies Law has yet to regulate provision to overcome the described issue, this condition may endanger the operation and the existence of limited liability company. Consequently, the existing Company Law has to be amended to address the aforementioned issue.
State Law, Integral Economic Justice, and Better Regulatory Practices: Promoting Economic Efficiency in Indonesia Sugianto, Fajar; Lago, Yuber; Luna, Laurenzia
Global Legal Review Vol. 3 No. 2 (2023): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i2.6552

Abstract

Indonesia as a state based on the rule of law like any other developing countries, its society is based on patterns and economic classes, overall obedience to the law is not easy. In heterogeneous society formed of groups based on religion, race, language, and wealth, it is one of the most difficult unifying factors in terms of compliance with the law. Law deals with complex social, and conflicting societies apply law as a powerful instrument of regulation and control. Although law acts as an independent agent to facilitate their complexity, with economic approach, efficiency is an ideal model that guides legal practice. It is because most people as homo economicus (except children and the profoundly retarded) in all of their activities has one thing in common, that is the need for efficiency, perhaps efficiency is the nearest we are likely to approach to a universal secular “religion”. Efficiency in law simplifies how law works in different society, especially in heterogeneous communities. This approach does not reduce law to economics (or vice versa, for that matter), it claims simply that law and economics have a lot to learn from one another. The primacy of efficiency helps to harmonize the practice of law with social practices. When such law exists, it does function as a social tool aiming at the promotion of economic efficiency that goes well with other social practices.
Implications of the Implementation of the Tax Administrative Sanctions Policy on Taxpayer Compliance Wijaya, Haris Pandi
Global Legal Review Vol. 3 No. 2 (2023): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i2.6724

Abstract

General provisions on taxation in Indonesia have regulated tax administration sanctions. The regulation and application of tax administration sanctions is expected to encourage taxpayer compliance. Through taxpayer compliance, tax revenue can reach the target on an ongoing basis. However, in reality, tax revenues in Indonesia tend to never reach the target. This is due to the still weak taxpayer compliance. Departing from this situation, this study examines the regulation of tax administration sanctions and their effectiveness in increasing taxpayer compliance. This research is a juridical-normative research. Data was collected through a study of documents originating from legal materials, both primary, secondary and tertiary. The research finding is that changes to the provisions on tax administration sanctions based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations can encourage taxpayer compliance because these changes are marked by a reduction in sanctions that are not burdensome to taxpayers and are better able to reflect proportionality, convenience, and fairness compared to provisions previously. However, the application of tax administration sanctions in encouraging tax compliance still faces obstacles, namely that there is no adequate infrastructure in supervising and examining all taxpayers who commit tax non-compliance, the quantity and quality of tax officials in supervising and examining taxpayers, and the attitude of taxpayers who commit tax avoidance rather than fulfilling tax obligations.
The Freedom Of Opinion Expression Through Social Media And The Impact Of Acts Of Defamation To The Perpetrator Setiadi, Ario Setra
Global Legal Review Vol. 3 No. 2 (2023): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i2.6738

Abstract

This study aims to conduct a juridical review of Article 27 Paragraph (3) of Law Number 11 of 2008 concerning Information and Electronic Transactions relating to freedom of expression and acts of defamation through social media. This study uses a normative legal research method with a literature study approach. The effectiveness of Article 27 Paragraph (3) of Law Number 11 of 2008 in protecting freedom of opinion and overcoming acts of defamation through social media is still limited. Some of the obstacles faced include unclear regulations, limited law enforcement capacity in dealing with cases of defamation on social media, and problems in gathering legal and acceptable electronic evidence in court. Several recommendations to increase the effectiveness of Article 27 Paragraph (3) in overcoming acts of defamation through social media are; further clarification regarding the provisions of Article 27 Paragraph (3) ITE so can be interpreted clearly and do not leave room for different interpretations, increasing the capacity of law enforcement, regulations regarding the collection of electronic evidence that is valid and admissible in court needs to be clarified, wider outreach to the public regarding the risks and legal consequences of acts of defamation through social media and periodic evaluation of the implementation of Article 27 Paragraph (3) of ITE in dealing with defamation cases through social media. Therefore, continuous efforts are needed to increase understanding, awareness, and law enforcement regarding Article 27 Paragraph (3) in overcoming acts of defamation through social media so that freedom of expression can be exercised in a balanced way by avoiding actions that violate the law.
Curators are Vulnerable to be Criminalized and Criminated in Bankruptcy and PKPU Processes Simanjuntak, Ranto Parulian
Global Legal Review Vol. 3 No. 2 (2023): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i2.7424

Abstract

The Curator is one of the important organs in the debt settlement process between debtors and their creditors through bankruptcy law instruments. Based on Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations (PKPU), the Curator is given broad and broad duties and powers in managing and settling the assets of a bankrupt debtor. Because since being declared bankrupt by the court, the debtor has lost his right to manage his business and assets. The duties and authorities to administer the business and assets of the bankrupt debtor rest in the hands of the Curator, who works under the supervision of the Supervisory Judge. In carrying out its duties and authorities, the Curator must adhere to the provisions of the Law and the Professional Code of Ethics, namely being independent, having no conflict of interest and not handling more than 3 (three) Bankruptcy and PKPU cases. If in carrying out its duties and authorities it causes damage to the bankrupt assets, then the Curator must be legally responsible. That means, the Curator does not have the right of immunity or impunity in carrying out his duties and authorities to manage and settle bankruptcy assets in accordance with the provisions of the law. The Curator is not a public official. The Curator may be punished if his actions and decisions in administering and settling the bankrupt assets cause harm to the bankrupt assets. However, Law Number 37 of 2004 concerning Bankruptcy and PKPU does not include criteria for criminal acts and criminal sanctions for Curators. Because of this, Curators are vulnerable to being criminalized and punished.The Curator is one of the important organs in the debt settlement process between debtors and their creditors through bankruptcy law instruments. Based on Law Number 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations (PKPU), the Curator is given broad and broad duties and powers in managing and settling the assets of a bankrupt debtor. Because since being declared bankrupt by the court, the debtor has lost his right to manage his business and assets. The duties and authorities to administer the business and assets of the bankrupt debtor rest in the hands of the Curator, who works under the supervision of the Supervisory Judge. In carrying out its duties and authorities, the Curator must adhere to the provisions of the Law and the Professional Code of Ethics, namely being independent, having no conflict of interest and not handling more than 3 (three) Bankruptcy and PKPU cases. If in carrying out its duties and authorities it causes damage to the bankrupt assets, then the Curator must be legally responsible. That means, the Curator does not have the right of immunity or impunity in carrying out his duties and authorities to manage and settle bankruptcy assets in accordance with the provisions of the law. The Curator is not a public official. The Curator may be punished if his actions and decisions in administering and settling the bankrupt assets cause harm to the bankrupt assets. However, Law Number 37 of 2004 concerning Bankruptcy and PKPU does not include criteria for criminal acts and criminal sanctions for Curators. Because of this, Curators are vulnerable to being criminalized and punished.
The Regulatory Improvement of Insurance Law Reform in Order to Pursue the Legal Certainty for the People and the Insurance Company Wijanto, Wihadi
Global Legal Review Vol. 3 No. 2 (2023): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i2.7433

Abstract

The growth of insurance sector in Indonesia so far shows a significant development. The data from the Financial Services Authority (OJK) recorded that in 2020 there were 139 insurance companies had obtained the permits to run their business in Indonesia. This number has been decreasing over the past five years due to the failure of several big insurance companies in managing the customer's insurance premium. For example, Bakrie Life and Bumi Asih Jaya Insurance. The research methods on this dissertation are normative with an empirical support to verify the basic research problem and to regulate an ideal formulation of legal protection for all insurance policyholders against the intentional mismanagement by the insurance companies. The results show that until now the rights of all insurance policyholders are still referring to the Commercial Law ( Trade Law Book ) and the Insurance Law. Both regulations do not specifically regulate the rights of insurance policyholders, especially those related to the investments or funds in the non-state-owned (non-BUMN) insurance companies with the priority of refunding if there is an intentional mismanagement or criminal acts committed by the director of the insurance company. The research concluded that the existing regulations do not provide a legal certainty for the insurance policyholders to get refunds for their deposit funds. This means, there is no legal protection for the insurance policyholders when the above mentioned crime occurs or when a violation occurs, or when there is a reinvestment failure. Therefore, it is recommended that the insurance law regulatory improvements be carried out, specifically those related to: 1) Non-litigation settlement mechanisms such as Arbitration (BANI), 2) Litigation settlement mechanisms including private law suit, force majeure, illegal act, bankruptcy suit against the investment managers, or criminal charges for embezzlement, fraud, or money laundering. In addition, it is necessary to have improvements of the technical provisions POJK No. 06/POJK.07/2022 concerning Consumer and Public Protection in the Financial Services Sector.

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