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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 76 Documents
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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).
Quo Vadis Technology-Based Companies to Issue MVS When Conducting an IPO on the IDX Keumala, Dinda; Sabirin, Ahmad; Balqies, Izzah; Pahlevi, Ahmad Gozzy
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 1 (2024): January 2024
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i1.31710

Abstract

This paper aims to examine whether technology-based companies issue multiple voting shares when conducting an initial public offering on the stock exchange is needed in Indonesia to be an urgency in Indonesia. The application of multi-voting shares must follow the stipulated provisions, starting from the share lock-up period to the validity period of the multi-voting shares. This article used normative legal research methods. The research findings show that shares with multiple voting rights give a lot of votes to old shareholders with a determination before the initial public offering and determined in the articles of association of the company. New shareholders, despite owning the majority of shares, only have 1 (one) vote per share or as in Law Number 40 of 2007 concerning Limited Liability Companies known as “one share one vote”. This optional policy implies that the shareholders, although the majority, do not control the company. This means that ordinary shareholders, although the majority, can only enjoy profits through capital gains and dividend distribution. However, if the issuer suffers a loss, the ordinary shareholders, who are the majority shareholders, will suffer the biggest loss.
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.
The Ex-Terrorist Social Reintegration Based on Community Participation Through a Corporate Social Responsibility Program Pratama, I Gusti Agung Ananta; Madjid, Abdul; Aprilianda, Nurini; Istiqomah, Milda
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i3.33258

Abstract

This study examines how former terrorism convicts or prisoners can be integrated into society using the company's CSR funding help strategy. The author discovers a gap in regulatory standards because the Terrorism Law solely governs measures to prevent and suppress terrorism. This research aims to provide an overview of the reform of the Terrorism Law and the social reintegration model for former convicts using an empirical research model that involves interviewing sources. The findings of this study suggest that the Terrorism Law should be amended and the BNPT reimagined as an entity dedicated to preventing terrorist attacks in Indonesia.
Pop-Up Ads Legal, Illegal, and The Role of The Financial Services Authority Widyasari, Zahra Nurizki; Budiono, Arief; Ramon, Tomás Mateo
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i3.33471

Abstract

Pop-up ads are notifications on the smartphone window when opening a website or application, which are useful for attracting users when crossing the web. Legal and illegal online loans also utilize this feature in marketing their services. The Financial Services Authority has a vital role in eradicating these pop-up ads so as not to cause unrest in the community. The aim is to find out how the role of the Financial Services Authority in controlling the circulation of online loan pop-up ads and what the consequences are. This literature study research uses normative juridical research methods. The data combines primary, secondary, and tertiary legal sources, then processed through descriptive analysis to obtain detailed and structured results. The results show that pop-up ads for online loans, especially illegal ones, can bring unrest to the community. Therefore, people can be easily tempted to take out loans and end up badly when they cannot repay them. The reasons behind a person making a loan vary, such as attractive advertisements or urgent economic circumstances. The Financial Services Authority and other government agencies are working together to eradicate illegal online loans, one of which is blocking them so that only verified online loan pop-up ads remain. The hope is that the public does not need to worry about accessing online loans through pop-up ads because it can be ascertained that these loans are legal. This research concludes that online loan pop-up ads are still so troubling that the role of the Financial Services Authority and other government agencies needs to be improved. The Financial Services Authority must not be careless in eradicating them to create a healthy and safe economic environment for the community.
Examining The Spark of Reprehensible Factors in The Conception of The Unitary State Jatmiko, Bayu Dwi Widdy; Safa’at, Rachmad; SN, Tunggul Anshari; Madjid, Abdul
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i3.33514

Abstract

This article seeks to examine how the regulation of terrorism as a reprehensible act within the scope of special criminal acts in the National Criminal Code and its potential danger to Indonesia's existence as a unitary state. This research is normative juridical research, which uses conceptual and statute approaches based on primary and secondary legal materials obtained through library research. Then, the results are discussed using qualitative prescriptive analysis. The results obtained turned out to show that the regulation of terrorism as a despicable act within the scope of special crimes in the National Criminal Code intended to reinforce counterterrorism and radicalism efforts by including it as one of the special crimes by considering special characteristics.  In addition, criminal acts of terrorism also have the potential to endanger the existence and sustainability of the Indonesian state as a welfare state; for that, there is a need for synergy in the role of the government and the people in the state.
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.
Is There a Need to Expand the Refugee Definition? Cahyana, Intan Nevia; Sabirin, Ahmad
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i3.34057

Abstract

This article examines the urgency of protecting against displacement caused by climate change under international law and questions why Rohingya displacement has not been resolved even though it has been protected by international law, whether the harmonization of human rights approaches, national law, and international law towards refugees and climate refugees. This paper uses a literature review method and a normative legal approach by reviewing national and international human rights law. The findings of this paper suggest that many Rohingya continue to flee to safer countries, often taking enormous risks, including dangerous ocean crossings. The impacts of climate change can be categorized as persecution; the Refugee Convention requires that such persecution be due to race, religion, nationality, political opinion, or membership of a particular social group. Persecution alone is not enough. The difficulty is that the impacts of climate change are largely indiscriminate and not related to specific characteristics such as a person's background or beliefs. The Rohingya people have experienced violence, discrimination, and persecution for decades, and the international community has failed to protect them effectively. The international community has allowed Myanmar to carry out genocide against the Rohingya without taking any action, even though United Nations member states are obliged to protect their population from genocide, war crimes, ethnic cleansing, and crimes against humanity. National, international, and human rights laws play an important role in determining the legal status and rights of refugees in a country. All three must be embedded and integrated, starting from international law and its derivatives to national law, which contains humanitarian rights.

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