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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 5 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2024): October" : 5 Documents clear
The Impact of Postnuptial Agreement on Husband and Wife's Ownership in Limited Liability Company Kelly, Maria JF; Harjanto, Rudy; Widjojo, Anne Gunadi Martono
Global Legal Review Vol. 4 No. 2 (2024): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i2.6859

Abstract

Husband and wife who do not enter into a marriage agreement cannot establish a limited liability company with just the two of them, because in terms of ownership of assets, their assets constitute as one unit of joint property. Therefore the provision that a limited liability company is a capital association is not fulfilled. They then invite third parties, whether it's their own children or other third parties to become shareholders. Third parties like this are generally only invited to comply with statutory provisions and the number of shares they have in a company is usually also very small. The decision of the Constitutional Court number 69/PUU-XIII/2015 has an impact on many husbands and wives who are not also in mixed marriages to also make the marriage agreement. This study aims to see the impact of the shares owned by husband and wife if they then make a postnuptial agreement, whether the presence of a third party in the company still needed or not considering that between them there has been a separation of assets. The method used in this research is normative juridical. The result of this research is that if the husband and wife enter into a postnuptial agreement, then the participation of third parties is no longer necessary because they are already separate property owners, and shares previously owned by third parties can be transferred to one or both of them.
Arranging Regulatory Policies to Support Economic Growth, Investment, Industrial Revolution 4.0, Society 5.0, and the Global Economy with Omnibus Law Simanjuntak, Ronald TA; Panjaitan, Marojahan JS; Saragih, Bintan R.
Global Legal Review Vol. 4 No. 2 (2024): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i2.7469

Abstract

Arranging regulatory policies to support economic growth, investment, the Industrial Revolution 4.0, Society 5.0, and the global economy using the omnibus law turned out to be problematic. Among the people, there are pros and cons because it is not following the Indonesian legal system, which follows the "civil law" tradition. It is necessary to research the pros and cons of this research. The purpose of this research is to analyze the effectiveness of the omnibus law policy in managing regulations to support economic growth, investment, Industrial Revolution 4.0, Society 5.0, and the global economy. The research method used is normative legal research with a literature study approach. This study concludes that implementing the omnibus law policy in managing regulations to support economic growth, investment, the Industrial Revolution 4.0, Society 5.0, and the global economy is very effective and efficient because the formation is cheaper, faster, and avoids various political conflicts. Law policies formed using the omnibus law method are part of the national legal system. Therefore, the omnibus law policy in managing regulations must refer to the provisions and principles regulated in Law Number 12 of 2011 on the Establishment of Legislation as amended by Law Number 15 of 2019 and Law Number 13 of 2022 and its implementing regulations, Presidential Regulation Number 87 of 2014 and Number 76 of 2021, as well as general and universal principles, the principles and concepts of customary law or, in some instances, the principles and concepts of Islamic law. Everything is elaborated in a direction based on the omnibus law method so that the law developed based on the omnibus law method can create happiness for the Indonesian people, as mandated in the fourth paragraph of the opening of the 1945 Constitution.
Achieving the Legal Objective of Withholding Income Tax on Foreign Youtube Video Creators for Video Utilization Income Sourced in Indonesia Pangaribuan, Freddy Leonardo; Ritonga, Anshari; Budi, Henry Soelistyo
Global Legal Review Vol. 4 No. 2 (2024): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i2.8327

Abstract

One of the digital economy transactions is the transaction on YouTube monetization received by video creators based on viewers in a source country. Overseas video creators do not pay Income Tax (PPh) in Indonesia on income from Youtube videos sourced in Indonesia because there is no physical presence of the video creator in Indonesia and no identified income as a tax object on which the Indonesian tax authorities impose PPh on the overseas video creator. This condition creates legal uncertainty, injustice, and loss of benefit for Indonesia as a source country due to the loss of potential PPh revenue from the digital market. Currently, Article 32A of the General Provisions and Tax Procedures (KUP) Law has provided a formal tax law to be able to appoint other parties as PPh withholders. However, the implementation is not yet possible because the material tax law is not yet sufficient to designate other parties, such as Google, which are not domiciled and have no permanent establishment in Indonesia as PPh withholders. To achieve legal objectives, the PPh Law as material tax law needs to be strengthened to provide legal certainty in the PPh withholding on foreign video creators and create justice and benefits for Indonesia as one of the source countries for video creators' income. Strengthening the PPh Law is conducted by amending the provisions of Article 26, Article 2 paragraph (4), and Article 4. The amendment to the PPh Law does not result in revisions of the P3B Indonesia and other countries since the allocation of taxation rights for royalty income from the source country has been regulated in the P3B. Furthermore, the government could make implementing regulations regarding the PPh withholding by other parties on income from the utilization of content copyrights received by YouTube video creators.
Legal Protection Towards Public Companies from Bankruptcy Tranggono, Emiral Rangga; Silalahi, Udin; Shubhan, Hadi
Global Legal Review Vol. 4 No. 2 (2024): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i2.8365

Abstract

Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations (UU KPKPU) only requires the provision that a Bankruptcy/PKPU application to be submitted by one creditor, and that it can be proven that the public company has at least two creditors, one of which is past due. Financial Services Authority (OJK) has the authority to regulate and supervise activities in the capital market field or sector carried out by public companies. OJK should be responsible for providing legal protection for public companies that submit applications for bankruptcy. The research method used is a normative legal research method. The results of this research confirm that Article 55 paragraph (1) of the OJK Law and Article 8 paragraph 4 of Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law) are the legal basis or legal protection that gives the authority to the Financial Services Authority to carry out regulation and supervision of financial services activities in the capital markets sector, where financial services activities in the capital markets sector are also carried out by public companies. There must be rules that are made firmly and explicitly so that the OJK is given responsibility, function and authority in protecting public companies from bankruptcy by carrying out insolvency tests. This means that before a public company is submitted for bankruptcy, the OJK must first carry out an insolvency test to determine whether the public company is in a state of insolvency or is actually in a state of solvency. If the results state that the public company is indeed insolvent, then the OJK must provide a product stating either in the form of a cover letter or a certificate that the public company is suitable for the debtor to submit a bankruptcy petition.
Legal Protection for Creditors Against the Assets of Bankrupt Debtors Confiscated as Evidence Adipradana, Nugroho; Adi, Rianto; Ginting, Jamin
Global Legal Review Vol. 4 No. 2 (2024): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i2.8485

Abstract

The uncertainty of the status of affiliated bankruptcy debtors as evidence of criminal offenses is a classic problem that until now has not found an alternative legal solution. When a bankruptcy debtor is proven to have committed a criminal offense, resulting in the debtor's assets becoming evidence seized by the criminal, the curator will experience difficulties in the process of liquidating the debtor's assets. On the one hand, the prosecutor's office has the authority to confiscate the assets of the debtor (defendant), as well as the curator who has the authority to liquidate. The emergence of these two types of seizure is certainly intended to provide legal certainty and legal protection for the community. However, in its implementation, when the two types of seizure clash, the aspects of certainty and justice for the community will not be achieved. Therefore, it is necessary to establish regulations that can bridge or unravel the problem of attraction of seizure objects between the curator and the prosecutor's office. The research method used in this research is juridical-normative by using several research approaches, namely statute approach and conceptual approach. The use of statute approach in the research is intended to provide an overview of the construction of bankruptcy and criminal law so as to hamper the process of liquidation of bankruptcy assets. While the use of conceptual approach is intended as a basis for thinking to reconstruct the legal construction so as to create harmonious and synchronous bankruptcy and criminal regulations and can provide certainty and justice for the legal protection of creditors.

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