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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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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.
The Authority of the Financial Services Authority Regarding the Application for Postponement of Debt Payment Obligations for Insurance Companies in the Legal Certainty and Justice Perspective Manurung, Novio
Global Legal Review Vol. 5 No. 1 (2025): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v5i1.7525

Abstract

From a normative juridical perspective, the Financial Services Authority (OJK) grants the authority to apply for Postponement of Debt Payment Obligations (PKPU). On the basis of this authority, OJK has never given approval to creditors to apply for PKPU against debtor insurance companies. The research results show that normatively the space for creditors to apply for PKPU against insurance companies is closed and not possible. The Panel of Judges in PKPU Decision Number 389/Pdt.Sus-PKPU/2020/PN-Niaga.Jkt.Pst. applied the law as form of social control and social engineering. There is a need to update the PKPU application procedure which can be submitted by creditors. The main issues include the provisions regarding the bankruptcy application procedure in Law Number 40 of 2014 on Insurance apply mutatis mutandis to PKPU applications; Bankruptcy application procedures in OJK Regulation Number 28/POJK.05/2015 applies mutatis mutandis to applications PKPU; Addition of phrases to Article 2 paragraph (5) Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, namely "…….. or Creditors whose terms and conditions are regulated based on laws and regulations"; and Additional provisions in POJK Number 28/POJK.05/2015 , in the event that the OJK does not provide a response, the creditor can submit a PKPU or bankruptcy application directly to the Commercial Court.
Pancasila Principle of Justice in the Regulation of (Conventional) Insurance Standard Contract in Indonesia Christian, Andri
Global Legal Review Vol. 5 No. 1 (2025): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v5i1.8268

Abstract

The purpose of this research is to analyze the ideal regulation provide protection for the insured in the statutory provisions related to Indonesia’s conventional insurance standard contract in order to realize the Pancasila principle of justice. This research uses normative legal research methods, the application of which is rational theoretical, so the disclosure is tied to methods based on deductive logic requirements. The ideal regulations that can provide protection for the insured, carried out through the formation of regulations and implementing regulations, they are formed in stages and based on other norms in the series of legal systems. The objectives of the establishment include external and internal legal protection, as well as creating certain equality and restrictions to protect those with weaker bargaining positions. The regulations formed are applied simultaneously with supervisory measures, concrete sanctions, the content of regulations is formed from within the law and has an impact on society, and the values contained in the regulations are intrinsic Pancasila, which then the regulations are consistently obeyed by all parties. The intrinsic values of Pancasila are realized through the application of the Pancasila principle of justice in the regulation of conventional insurance standard contract in Indonesia by applying the Pancasila triangle of justice interrelation.
Reformulation on Fiducia Security Enforcement Law in the Framework of Ease of Doing Business Senen, Ibrahim
Global Legal Review Vol. 5 No. 1 (2025): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v5i1.8618

Abstract

Banks and non-bank financial institutions as distributors of funds to the public through credit (financing) to customers (debtors) using non possessory movable goods (known as fiducia security) as security. The existence of fiducia security has problems in terms of the enforcement that affect the ease of doing business. This research was conducted with the aim of analyzing the rules of enforcement of fiducia security and the implementation of these rules, starting from the problems that occur in the field, the factors that cause these problems to occur and the proposed solutions. The final objective of this research is to find an ideal formulation (reformulation) of the rules of enforcement of fiducia security in line with the needs of the business practice, which can be implemented so as to support the ease of doing business. The research method used is normative legal research with several approaches, namely statutory, conceptual, historical, comparative, and case approaches. The results of the research show that there is a need for improvement in the fiducia security enforcement system starting from the registration stage to the enforcement. The ultimate goal of the improvement is the creation of a fast, efficient and low-cost fiducia security enforcement system. The creation of the ultimate goal of improvement will have an impact on business ease, where from the debtor's perspective, it will be easy to access financing, while from the side of banks and non-bank financial institutions there would be a certainty in relation to the repayment of the channeled financing, which ultimately leads to the ease of doing business for all parties.
Legal Protection for the Customary Law Community of the Amungme Tribe Whose Land is Affected by Mining Activities by PT Freeport Indonesia Panjaitan, Rudy
Global Legal Review Vol. 5 No. 1 (2025): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v5i1.8626

Abstract

Protection of the unity of customary law communities to defend their constitutional rights if there is a law that is detrimental to their constitutional rights is enshrined in Law Number 24 of 2003 on Constitutional Court juncto Law Number  8 of 2011 on Amendments to Law Number  24 of 2003. The purpose of this research is to analyze legal protection for customary law communities over their customary land rights in the mining area, the implementation of the customary rights of the Amungme tribal customary law community in Papua on which there is gold mining carried out by PT Freeport Indonesia, and the ideal legal politics for customary law communities whose customary lands are affected by mining. The research method used in this study is normative juridical. The unclear boundaries of recognition become a potential conflict (dispute) against the existence of the position of customary rights over land today in Papua Province, which have a diversity of customary law communities (tribes/clans/clans) spread based on the ecology of highland culture (mountainous, pre-mountainous, and lowland areas) in Papua. Customary law communities are allowed to deal directly with mining entrepreneurs who will use customary land for their mining business activities. The need for the formation of associations such as in mining, such as in Lihir Papua New Guinea, will provide legal certainty and maximum benefits for the Amungme customary law community
Land Use Constraints and Challenges to Sustainable Land Resource Control in Rural Nigeria Salawu, Busari Morufu
Global Legal Review Vol. 5 No. 1 (2025): April
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v5i1.8925

Abstract

In Sub Sahara Africa, land occupies an important position in the life of the people. Apart from its important economic value in food security and job creation to millions of rural dwellers, it is sacred and physical. In Nigeria, most of the rural dwellers are into agriculture and pastoralism.  But the constraints on access to land resources under various land tenure systems have created tensions in rural communities and threaten agricultural enterprises. Under these tenures, land resources are not available in the right quantities for varying agricultural purposes as to allow sustainable food security, reduction of poverty, hunger and gender discrimination. The article discusses the concept of land under the various tenure systems; examines land resource control in rural Nigeria and establishes a need for legal reform in land use access and control to ameliorate the constraints. The study adopts a doctrinal research method which relied on primary and secondary sources of information. The article, after establishing that the claim that multiple land tenures and the discriminating policy implementation under the tenures have considerably weakened the land resource control laws, advocates the reforms of the current legal regime to make land resources available to all people needing it for economic development. Transparent and consistent implementation of legal regime, removal of undue delays in the administration of Governor’s consent and streamlining of the incidents of customary land tenure to that of the Land Use Act are suggested.
Paradigmatic Study of the Regulation for Acceleration of Information Technology-Based Tax Dispute Resolution in Indonesia Prabowo, Bagus Harie
Global Legal Review Vol. 5 No. 2 (2025): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/glr.v5i2.7497

Abstract

The increasing number of tax disputes in Indonesia has created a new problem in the form of tax uncertainty, which this research aims to resolve through a paradigmatic study based on the participatory paradigm in normative studies with empirical support related to regulations and practices, to accelerate tax dispute resolution. Through the self-assessment process, taxpayers are required to register themselves, followed by calculating, paying, and reporting taxes. During the supervision of this process, tax officials can conduct audits that culminate in the issuance of tax assessments, which can trigger disputes. The resolution of tax disputes begins with the administrative stage through a quasi judicial institution called objections under the tax authority, with further legal efforts in the form of litigation at a judicial institution called the Tax Court, where the decision is final and binding, up to extraordinary legal efforts through judicial review to the Supreme Court. Resolving tax disputes can be interpreted as preventing the occurrence of, or resolving existing, tax disputes. Meanwhile, the acceleration of tax dispute resolution, as referred to in the research assumptions, can be interpreted as an effort to improve the quality of tax dispute resolution, in terms of time and decision, thereby reducing further legal efforts. On the other hand, information technology is increasingly developing and promises to accelerate tax dispute resolution. Various information technologies, such as digitalization, the Internet of Things, big data, blockchain, and even artificial intelligence, when used appropriately, have been proven to provide the necessary acceleration in tax dispute resolution. This study concludes with an analysis of the ideal arrangement for accelerating tax dispute resolution based on information technology, through analyzing the gap between current regulations and practices in tax dispute resolution.

Page 7 of 8 | Total Record : 74

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