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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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Effectiveness of Law Enforcement on Corporate Bankruptcy Status Siregar, Benito
Global Legal Review Vol. 4 No. 1 (2024): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i1.6077

Abstract

This study aims to evaluate the effectiveness of law enforcement on the status of bankruptcy in Indonesia. Lawrence M. Friedman's legal system theory is used because it has a comprehensive scope to evaluate the effectiveness of enforcing legislation. This study uses juridical-normative research with statutory and case approach. The laws and regulations studied are Law no. 37 of 2004 concerning Bankruptcy and Postponement of Debt Payment Obligations (KPKPU), while the case study takes the case of the bankruptcy of Telkomsel in 2012. This study finds that bankruptcy law enforcement in Indonesia has not been effective. This is because Indonesian bankruptcy law still has weaknesses in terms of substance, structure, and legal culture. In addition, this study finds that the fundamental weakness of Law no. 37 of 2004 is the application of simple proof as a mechanism for imposing bankruptcy statements to debtors. The application of this simple evidence makes law enforcers (judges) tend to ignore facts other than the two conditions stipulated in Law no. 37 of 2004 to impose bankruptcy status, namely the existence of two or more creditors and the existence of one debt that is due and collectible. In the end, the simple evidence mechanism does not open up opportunities for law enforcement officials to assess the debtor's ability to pay off their debts.
Regulations on Access to Financial Information to Improve Taxpayer Compliance with Law No. 9/2017 and its Implementation Rules Tjhai, Fung Njit
Global Legal Review Vol. 4 No. 1 (2024): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i1.6348

Abstract

The purpose of this research is to explore and analyze regulations for access to financial information for tax purposes to increase taxpayer compliance. The research approach in this study is qualitative normative based on literature and field studies in the form of collecting access data and following up on inbound and domestic AEOI based on access to information by tax administration. This study finds that for easy access to financial information for tax purposes both in the context of AEOI and the implementation of the tax laws, Law No. 9/2017 authorizes access to financial information to the Director General of Taxes (DGT) by setting aside the confidentiality of financial information in the Law of Tax Procedures and the Banking Law, access to banking financial information has positively increased tax compliance, but compulsory reporting of accounts with minimum balance of Rp1 billion have the potential to trigger rush of bank funds. On the other hand, it had reduced the effectiveness of Law No. 9/2017 to increase tax compliances for individuals who have accounts’ balance less than Rp1 billion at the end of the reporting calendar year.  It can be suggested to amend the formulation of the provisions of Article 2 paragraph (3) of Law 9/2017 refers to the Common Reporting Standard (CRS) which must contain financial information, including NPWP with NIK (Resident Identification Number) for certainty and to eliminate doubts.
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.
Parate Execution After the Indonesian Constitutional Court’s Judicial Review of Fiducia Law and Mortgage Law Wardani, Kusuma
Global Legal Review Vol. 4 No. 1 (2024): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i1.6628

Abstract

According to the Law No. 42 of 1999 on Fiducia Security (“Fiducia Law”) as well as the Law No. 4 of 1996 on Mortgage, if there is a breach of fiduciary guarantee and mortgage rights, the secured creditors can undertake a parate execution, as the expedient, simple and cost-efficient method by means of a public auction. However, the Indonesian Constitutional Court’s (MKRI) Decision Number 18/PUU-XVII/2019 has interpreted Parate Execution of Fiduciary Guarantee must firstly obtain the debtor’s consent that a breach has indeed occurred and the voluntarily surrenders of the guarantee object to the creditor. On the other hand, in the Decision No. 21/PUU-XVIII/2020, MKRI did not define the same process for Parate Execution of Mortgage Rights. From the substance point of view, the two MK verdicts provide a different interpretation of the principle of “pacta sunt servanda” and fiducia security. This has caused the execution of Fiduciary Guarantee becomes not easy, expedient and cost efficient any longer. This normative research attempts to analyse the legal and economic impact of the two verdicts and their implementation from a law and justice perspective. The results show the need of consistency in the implementation of Parate Execution for both. This means that an agreement regarding the existence of a breach is not required. In addition, if the debtor does not voluntarily surrender the guarantee object, then the creditor by law reserves the rights to seize the object. Arguably, it is necessary to amend the Fiducia Law in accordance with the MKRI’s Decisions, in line with the general principles of security in parallel with the principles of justice, legal certainty and utility.
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.
The Effectiveness of the Government Regulation Concerning Franchises in Resolving Franchise Business Disputes in Indonesia Setiadi, Ario Setra
Global Legal Review Vol. 4 No. 1 (2024): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v4i1.6747

Abstract

Franchising is a business system that is growing with the current in Indonesia and the legal relationship between the franchiser and the franchisee is regulated in a contract that regulates the rights and obligations of the parties who have a relationship to comply with the contents of the agreement, which if violated can have consequences for the future law according to the agreement in the franchise agreement. Since the enactment of Government Regulation No. 42 of 2007, franchise business disputes still occur in Indonesia, such as abuse of franchisor authority, quality of technical and managerial support provided by franchisors to franchisees, and unfairness in profit sharing between franchisees and franchisees. This study aims to examine the effectiveness of Government Regulation No. 42 of 2007 as a legal basis for resolving franchise business dispute cases in Indonesia. The research method used is normative legal research with a literature study approach. The results showed that Government Regulation No. 42 of 2007 is a regulation that regulates the mechanism for resolving business disputes in Indonesia, including in the case of franchise business disputes. This research also identifies several challenges that may be faced in the application of Government Regulation No. 42 of 2007 in resolving franchise business dispute cases, such as the complexity of the dispute resolution process, limited access to dispute resolution institutions, and low awareness and understanding of business people regarding the dispute resolution mechanism regulated in the regulation. Steps are needed such as counseling and persuasive approaches to franchise business actors regarding the importance of resolving business disputes through the mechanisms regulated in the regulation, monitoring, and evaluation of the dispute resolution process carried out by the appointed institution.
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.
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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