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Audito Comparative Law Journal (ACLJ)
Published by Universitas Muhammadiyah Malang
ISSN : 27231968     EISSN : 27232476     DOI : https://doi.org/10.22219/aclj.v3i1.19873
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Audito Comparative Law Journal is a refereed scholarly journal with a genuinely global reach, publishing theoretical, doctrinal, socio-legal, and empirical contributions, managed by the Master of Law, DPPS, University of Muhammadiyah Malang, Indonesia. This journal is a pioneering open-access forum in publishing works that promote up-to-date legal scholarships in the South East Asia countries, specializing in comparative law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 2 (2024): May" : 5 Documents clear
Juridical Analysis of The Regulation of NIK as NPWP in The Taxation System in Indonesia Esfandiari, Fitria; Tongat, Tongat; Retno Meilani
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.30533

Abstract

Entering the era of modernization, the government has introduced regulations regarding the use of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP). The purpose of this research is to determine the juridical analysis of the regulation of NIK as NPWP in the Indonesian tax system and to establish the ideal concept of integrating NIK as NPWP in the Indonesian tax system. The research method employed is a juridical-normative approach with a legislative perspective, conceptual approach, and literature study. The results of this research indicate that the regulation of NIK as NPWP will serve as a foundation for the profile of Individual Taxpayers (WP OP). The concept of integration will be carried out by the Minister of Home Affairs, who will provide population data and feedback data from users to the Minister of Finance, which will then be integrated into the tax database. As a result, cooperation will be established in the data management process to align and synchronize NIK with NPWP. This aligns with the concept of Collaborative Governance in achieving One Data Indonesia through the Harmonization of Tax Regulations Act (UU HPP).
Consistency of The Arrangements Granting Extensions of The Term of Building use Rights for Houses to Provide Legal Certainty Putra Pangestu, Hendy; Koeswahyono, Imam; Sri Kawuryan, Endang
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.33048

Abstract

There is ambiguity in the regulation for granting HGB term extensions. Article 35 of the UUPA do not recognize the granting of an extension "all at once", whereas in Article 145 of Law Act No. 6 / 2023 provides provisions for granting extensions “all at once”. There are two problems focuses. First, how are the current regulations regarding granting term extensions? Second, what will be the future regulations regarding granting an extension of the term of building use rights for flats that will provide more legal certainty? The main purpose in this research is to analyses inconsistency about the regulation on HGB. Using normative legal research, with statute approach and conceptual approach. The result in this research, current regulations for granting HGB periods, it turns out that there is a lack of clarity in the regulations. Moreover, what is regulated in Article 145 Law Act No. 6 / 2023 is not in line with Article 33 paragraph (3) UUD NRI 1945. Therefore, future regulations must be developed with linear consistency with the regulatory direction of Article 33 paragraph (3) of the UUD NRI 1945, UUPA, and even the Constitutional Court jurisprudence to provide legal certainty.
The Imposition of Financial Consequences Due to Force Majeure in Construction Service Agreements Zubir, Agusman; Wasitaatmadja, Fokky Fuad; Sadino
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.33064

Abstract

Force majeure events are likely in Indonesian construction projects due to the country'ssusceptibility to natural disasters. Contractors are particularly vulnerable to defaults like completion delaysand financial losses due to damage. Legal protection through force majeure clauses is crucial. However,some Project Owners hesitate to define force majeure conditions due to a lack of understanding.Researchers aim to clarify force majeure concepts in agreements and construction contracts to ensure legalcertainty for all parties involved. This study employs a qualitative descriptive approach utilizing libraryresearch methods for data collection. Research findings indicate that construction service contract standardsin Indonesia, including those within the PUPR environment, the FIDIC Contract Form, and other projectcontracts, align with expert formulations and relevant regulations regarding the implementation of the ForceMajeure concept. Typically, the allocation of cost consequences resulting from a Force Majeure eventassigns responsibility to the Project Owner as the Creditor, rather than transferring it to the contractor.However, variations can occur based on the parties' agreement, which, if agreed upon, are legally bindingunder the Pacta Sunt Servanda principle, which facilitates the shifting of Force Majeure liability to thecontractor, prompting the contractor to consider it in their offer.
Intellectual Property Rights in Agriculture: Plant Variety Protection and Food Security Sugeng, Sugeng; Aidy, Widya Romasindah; Jr, Andre Cardenas
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.33097

Abstract

This research explores the complex relationship between Intellectual Property Rights (IPRs) in agriculture, focusing on plant variety protection and food security. In this context, protecting plant varieties becomes key to enhancing agricultural productivity, addressing climate change challenges, and ensuring the sustainability of the food supply. Implementing intellectual property rights in agriculture also directly impacts the welfare of farmers and other stakeholders in the agricultural sector. Methodologically, this research adopts a normative approach, using various data sources and relevant analyses within the legislative framework. The research also elucidates the crucial role of institutions tasked with implementing plant variety protection measures within a broader IPR framework. The research findings indicate challenges and opportunities inherent in implementing plant variety protection measures, including legal and policy barriers, and opportunities for policy innovation and collaboration among government stakeholders, industry, and society. In conclusion, this research offers valuable insights into the complex dynamics between Intellectual Property Rights in agriculture, particularly plant variety protection, and food security. Furthermore, policy recommendations are proposed to strengthen regulatory frameworks for plant variety protection, enhance access to agricultural technology, and promote multi-stakeholder collaboration. Considering the complexity of the relationship between various aspects of IPR, plant variety protection, and food security, further research can explore innovative solutions to overcome existing barriers and capitalize on emerging opportunities. This may involve a more detailed analysis of existing legal and policy frameworks and exploring the practical implications of the policy recommendations outlined in the abstract in ensuring the sustainability of agricultural systems and food security in the future.
Legal Review of Medical Crime: Patient Protection and Professional Responsibility in Medical Practice Thahir, Putri Shafarina; Tongat, Tongat
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.33832

Abstract

This article discusses a review of the law related to medical crimes in the context of patient protection and professional responsibility in medical practice in Indonesia. Employing a normative juridical research method, this study combines conceptual analysis with statutory regulation, and there are two main topics studied, namely: (1) What patient rights are protected by law in medical practice in Indonesia and (2) The role of the code of ethics in determining professional responsibilities for practitioners and its relationship to medical criminal law. The first discussion elaborates on patients' fundamental rights protected by various laws and regulations in Indonesia, including the right to information, freedom to consent or refuse medical treatment, confidentiality of information, security and safety, comfort, and compensation. The most important and fundamental legal rules in the health legal system in Indonesia are Law Number 29 of 2004 concerning Medical Practice, Law Number 36 of 2009 concerning Health, Law Number 44 of 2009 concerning Hospitals, Law Number 17 of 2023 concerning Health, and Criminal Code / Kitab Undang-Undang Hukum Pidana (KUHP). The following section explains the crucial role of medical ethics codes in determining the professional responsibilities of medical practitioners, highlighting their intersection with criminal law. For instance, the principle of non-maleficence (not harm) can be linked to criminal negligence if a healthcare professional's actions cause significant patient injury. Similarly, the principle of respect for patient autonomy aligns with the legal requirement for informed consent. By exploring these connections with real-life examples, the article aims to comprehensively understand how law and ethics work together to protect patient rights in Indonesia. The relationship between the code of ethics and medical criminal law is discussed, emphasizing the consequences of ethical violations that can result in criminal sanctions. By analyzing these aspects, this article examines how medical criminal law can achieve justice for patients harmed by rights violations and ensure that the professional responsibilities of medical personnel are fulfilled. Hopefully, this study will improve the quality of health services and more transparent and accountable medical practices in Indonesia.

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