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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 74 Documents
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Criminal Responsibility of Public Accountant to Tax Crime Leonardy, Ronald
Global Legal Review Vol 2, No 2 (2022): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v2i2.5179

Abstract

Criminal Responsibility of Public Accountant regarding to the Law Number 5 of 2011 based on malicious to benefiting own self or specific party unlawfully. Meanwhile regarding to General Provisions and Tax Procedures (KUP) criminal responsibility of Public Accountant based on subjective fault in form of negligence or deliberately which cause losses to the revenues of the state. The difference base of criminal responsibility rise conflict against law enforcement of tax crime resulting Public Accountant become free or burdened with criminal responsibility. Through normative law research, the problem assessed to discover the ideal regulation for criminal responsibility of Public Accountant on tax crime with taking attention aspects of justice, benefit, and legal certainty. The research which performed with regulations approach conclude that objective fault is become ideal base of criminal responsibility for Public Accountant which having own characteristic profession. Objective fault is not determined by inner connection between the man with his act, but have firm and clear measurement. Beside that, jointly responsibility also can be combination factor for criminal responsibility base of Public Accountant on tax crime. With jointly responsibility make Public Accountant have opportunity to participate in recover losses to revenues of the state caused by tax crime. Thus, the revenues of the states which become main objectives will more guaranteed.
Ultimum Remedium Principle in Indonesian Tax Regime – Impact and Challenges Post-Omnibus Law Ariaputra, Denny
Global Legal Review Vol 3, No 1 (2023): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i1.5778

Abstract

The tax laws are built to ensure that every citizen obeys their obligation on tax. Or, in other perspectives, to guarantee the state does not lose the right to collect tax from the people. Tax laws are part of the state administrative laws. As a consequence, the penalty that is equipped with tax law is also known as administrative sanctions. However, since tax is an essential state element, tax law provided a criminal penalty to give a more complex impact and the value of a deterrent effect (known as administrative penal law). Every tax jurisdiction has characteristics and depends on the state’s main objectives and preferences. Indonesia’s tax regime prioritizes tax collection and the recovery of state losses rather than sending the taxpayer to jail. This concept is known as ultimum remedium or the last remedy principal. After the Corvid-19 pandemic, Indonesia tries to raise the economy through many breakthroughs in tax law, including the enactment of Law of the Republic of Indonesia N0.11 of 2020 on job creation (also known as omnibus law) and Law of the Republic of Indonesia No.7 of 2021 on Harmonization on Tax Regulation. Both regulations have the same spirit to boost Indonesia’s economy through fiscal policy, including relaxation of the tax penalty.  With its impact and challenges, this policy is expected to create a broader opportunity for Indoesia tax authorities to collect more tax
MEDIATION AS A MODEL FOR DISPUTE SETTLEMENT ON CONSTRUCTION WORK CONTRACT IN INDONESIA Hendrik E. Purnomo
Global Legal Review Vol 3, No 1 (2023): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i1.5212

Abstract

As one of the essential elements in national development activities, activity of Construction Services needs to be based on statutory regulations which are clear, effective and adequate. This is important because in practice disputes often arise which involves Construction Services parties, especially disputes arising from Construction Work Contract. In Indonesia, Construction Disputes are mostly resolved through litigation or arbitration, which are considered less efficient in terms of business interests. Adjudicative decisions are considered less accommodating the business needs of the Construction Services’ parties because they often ended the relationship and potentially disrupted cooperation in the future. By using the judicial normative method, this Research intended to examine Mediation as a resolution mechanism of Construction Disputes with Construction Settlement Agreement as the output that provides a win-win solution for disputed parties based on good faith of each party. The legal materials used are laws and regulations, courts’ verdicts, journals and also law books. The result of this Research concluded that Mediation in Indonesia was still an alternative, so that it was only considered as a stage that needed to be passed before finally choosing a solution through arbitration or litigation. In developed countries, Mediation has become one of the options for resolving businesses disputes, including on the Construction Services area, which provides quite satisfactory results for the disputing parties, especially from the aspect of sustainability of business relationships in the future. This Research recommends the need for Mediators in Mediation to always have a neutral position in order to assist and escort the disputing parties to find agreement of settlement accordi12ng to their own will and ability, so that the Construction Settlement Agreement can be executed immediately. For this reason, Indonesia needs to carry out reformation related to Mediation, both in the form of regulations and institutions as well as the legal culture of the community of Construction Services.Keywords: Mediation, Construction Disputes, Win-Win Solution
OWNERSHIP OF LAND RIGHTS WITH THE STATUS OF PROPERTY RIGHTS BY FOREIGN NATIONALS AS BENEFICIARIES USING INDONESIAN CITIZENS Nisa, Annisa Fitria
Global Legal Review Vol 3, No 1 (2023): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i1.5107

Abstract

Normatively, the Government only grants land tenure rights to a foreigner in the form of right of use and lease rights. In practice, with various economic considerations and investment risks, foreigners willing to invest in Indonesia need to have land ownership with property status. Because property rights are hereditary rights, the most powerful and the most achievable, for a while. In this regard, the national land law policy does not allow foreign Nationals to have property rights on land in the territory of Indonesia. The prohibitions encourage foreigners with an interest in the Nominee Agreement, by using the persons of an Indonesian citizen as a Nominee to be registered as the owner of the land rights. Law Number 5 of the Basic Agrarian Law of 1960, especially Article 26 (2), prohibits such an agreements. The purpose of this research is to analyze the regulation and prevention of land nominees with a normative judicial research method. The primary legal materials used include land legislation and investment laws and regulations. The results of the study confirmed that the prohibition nominee agreements were regulated in Law Number 5 of 1960 of the Basic Agrarian Law but the sanctions against the nominee's practice were not yet clear and firm and the status of the land nominee had not been fully regulated. To ensure legal certainty, there is a need for arrangements regarding land nominees along with sanctions and the status of land rights that are used as nominee objects. Therefore, the government can cease and annul land rights if its not in accordance with as designations. The preventive measures of nominees can be done both through civil and criminal means by returning the land to the State.
Relevance of Ecolabel Scheme on Textile/Textile Product to Support Sustainable Consumption and Production Pattern in Indonesia Rudyismanto, Reynold; Prasetyo, Teguh; Purwaka, Tommy Hendra
Global Legal Review Vol 3, No 1 (2023): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i1.5423

Abstract

Everyone has the right to have access to sufficient, safe and physically accessible water for personal and domestic use. River is one of the water resources, which is highly necessary for the people who live in close contact with it. In the past few years there have been several law cases of water pollution in some Indonesian rivers caused by textile factories, who had been releasing untreated wastewater into the river. The wastewater had become harmful to humans and river life mostly due to toxic synthetic dyes chemicals used in textile production. This research aims to provide the reasons to apply ecolabel scheme on the textile/textile products in regards to sustainable development especially the Sustainable Development Goal (SDG) number 12: Sustainable Consumption and Production, which requires that people urgently reduce ecological footprint by changing the way they produce and consume goods and resources. This is a qualitative juridical normative study with statute approach, historical approach and philosophical approach, conducted by using secondary data and are collected by using the method of literature review. According to this research, ecolabel scheme on textile/textile product is relevant to support sustainable consumption and production pattern in Indonesia because it is a way to protect and preserve the environment especially river water in accordance with the international environmental laws regarding sustainable development, Indonesian legislation regarding sustainable development, and Dignified Justice (a justice concept based on Pancasila, the Five Principles of Indonesian State).
THE PREPARATION OF OWNER ESTIMATE IN RIG SERVICE CONTRACTS IN UPSTREAM OIL AND GAS BUSINESS ACTIVITIES ACCORDING TO LEGAL CERTAINTY PRINCIPLES. Radjagoekgoek, Robert Pangihutan
Global Legal Review Vol 3, No 1 (2023): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v3i1.4716

Abstract

As one of the vital and strategic natural resources, due to its vital role that could impact society, oil and gas is one of the sources of state revenue to support national development. To implement Article 33 of the 1945 Constitution, in particular to realize the welfare and prosperity of the people, UU Migas No 22, 2001 mandated SKK Migas to oversee upstream activity done by contractors (KKKS).Contractors conduct rig procurement processes with their Owner Estimate (OE) in alignment to Perpres No 12, 2021 and PTK 007, 2017. Due to that reason, legal certainty is needed to deal with problems at the implementation level.This dissertation research covers two legal issues, namely the regulation and implementation of the preparation of the HPS Value in the Rig contract.The theoretical basis used is agreement theory, legal certainty theory and Per Se Illegal and Rule of Reason approach. The research analysis is using normative juridicals which are supported by empirical studies.The result of this research concludes that normatively, OE preparation guidelines provide multiple interpretations, inconsistencies and a legal vacuum.In practice, problems related to aspects of legal certainty, namely HPS offers are not confidential and/or confidential, extreme price cut due to offers below 80% of HPS are being allowed, the existence of negotiations even though the price offer is already the lowest and below the HPS . It opens for conspiracy in the procurement. For this reason, it is necessary to amend Perpres and PTK 007 in order to achieve compliance according to the principles of agreement, legal certainty and fair business.The change in regulation will provide legal certainty, efficiency and effectiveness so that SKK Migas and KKKS and Rig Providers can carry out upstream business activities properly and optimally to support the social welfare of the Indonesian. Keywords: Oil and Gas, Owner Estimates Development, KKKS & Rig Provider
BOARD RESIGNATION IMPACT ON LIMITED LIABILITY COMPANY GOING CONCERN: ABSENCE OF PROVISIONS Daniel Suhardiman
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.
THE REGULATORY IMPROVEMENT OF INSURANCE LAW REFORM IN ORDER TO PURSUE THE LEGAL CERTAINTY FOR THE PEOPLE AND THE INSURANCE COMPANY Wihadi Wijanto
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. Key Words: Legal Certainty; Customer Funds; The Failure of Reinvestment
STATE LAW, INTEGRAL ECONOMIC JUSTICE, AND BETTER REGULATORY PRACTICES: PROMOTING ECONOMIC EFFICIENCY IN INDONESIA Fajar Sugianto; Yuber Lago; Laurenzia Luna
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 Haris Pandi Wijaya
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.

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