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Nyoman Gede Sugiartha
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Jl. Terompong No.24, Sumerta Kelod, Kec. Denpasar Tim., Kota Denpasar, Bali 80239
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INDONESIA
Jurnal Preferensi Hukum (JPH)
Published by Universitas Warmadewa
ISSN : 27465039     EISSN : 28099656     DOI : https://doi.org/10.55637/jph
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal Preferensi Hukum is a journal of Law, provides a forum for publishing law research articles or review articles of students. This journal has been distributed by WARMADEWA PRESS started from Volume 1 Number 1 Year 2020 to present. This journal encompasses original research articles, review articles, and short communications, including Criminal Law; Government Law; Business Law and Notary; Development of Local Law; Environmental Law; Tourism Law; Procedural Law; Private Law; Law and Human Rights; International Law.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 456 Documents
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Aspek Hukum Bisnis Lembaga Perkreditan Desa (LPD) Dalam Pemberdayaan Desa Adat di Bali I Wayan Suarjana
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.183-189

Abstract

Village Credit Institution (Lembaga Perkreditan Desa/LPD) in Bali represents a unique legal entity within Indonesia's financial system, combining positive law principles with local wisdom values. LPD operates as a microfinance institution within traditional village scope by implementing dual legal systems that create juridical complexity in its operations. This research aims to analyze the juridical construction of LPD business law aspects in traditional village empowerment context, evaluate vertical and horizontal synchronization of LPD regulations, examine juridical implications of LPD's legal status as sui generis legal entity, and analyze the effectiveness of legal norms in supporting LPD's role as traditional village empowerment instrument. The study employs normative juridical methods with statutory, conceptual, and case approaches. LPD's status as sui generis legal entity creates complexity in implementing dual legal systems while providing flexibility to accommodate traditional values. There are 1,433 LPDs with total assets of IDR 28.7 trillion that have contributed IDR 1.2 trillion to traditional village development during 2019-2023. Vertical synchronization shows adequate consistency, while horizontal synchronization still faces harmonization challenges. Dispute resolution rate through customary mechanisms reaches 94% with average time of 21 days. LPD's legal construction creates an innovative model providing flexibility to accommodate local wisdom values while creating legal certainty complexity. LPD legal norm effectiveness is reflected in real contributions to traditional village empowerment through mandatory profit allocation mechanisms and implementation of corporate social responsibility based on tri hita karana.
Perlindungan Hukum Terhadap Karyawan Notaris yang Menjadi Saksi Akta Autentik Ida Bagus Gede Widyana Putra; I Nyoman Putu Budiartha; Anak Agung Istri Agung
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.190-195

Abstract

Article 15 paragraph (1) of the UUJN explains that notaries are authorized to make authentic deeds and other documents. For a notary, having employees is a necessity. In the midst of the process of making acutely talk deeds, a Notary cannot do everything by himself, especially for administrative matters. and to help with administrative matters, Notary Employees are also required to serve as witnesses in the legalization of the deeds made. However, the extent of the responsibility of notarial employees who serve as instrumental witnesses in the execution of authentic deeds and in the course of the execution of notarial deeds is not clear as well as the extent of notarial employees who are legally protected as instrumental witnesses of authentic deeds executed before notaries. This study uses normative legal analysis. The results found are that notary employees who have the role of instrumental witnesses are protected by law and included in the flexibility outside of Law of the Republic of Indonesia No. 2 of 2014 concerning Amendments to Law No. 30 of 2004 concerning the Position of Notary, namely Law No. 31 of 2014 concerning Amendments to Law No. 13 of 2006 concerning Witness and Victim Protection.
Putusan Hakim Terkait Bukti Tidak Langsung (Circumstantial Evidence) Pada Kasus Pembunuhan Berencana (Studi Putusan Pengadilan Jakarta Pusat Nomor 777/Pid.B/2016/Pn Jkt.Pst) I Made Minggu Widyantara; Ivony Stefania Seran Tahuk; Ni Made Sukaryati Karma
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.196-200

Abstract

Crime is the entirety of human behavior including conduct and behavior that is against the law and should be punished as outlined in a form of legislation. Premeditated murder is classified as a criminal offense and should be punished. In Decision Number 777/Pid.B/2016/PN JKT.PST, a case of premeditated murder was proven and Jessica Kumala Wongso was the defendant. When convicting a prisoner, judges use circumstantial evidence. This research seeks to define circumstantial evidence in Decision Number 777/Pid.B/2016/PN JKT.PST. How does the court defend the conclusion of circumstantial evidence in Decision Number 777/Pid.B/2016/PN JKT.PST? This research uses normative legal research. Decision Number 777/Pid.B/2016/PN JKT. PST is based on the judge's assessment of the results of the formulation of the problem and conclusions as well as indirect evidence or circumstantial evidence.
Ketentuan Umum Pajak Dan Retribusi Daerah Terhadap Pengenaan Retribusi Parkir Ni Putu Reina Mahargita; I Ketut Kasta Arya Wijaya; Luh Putu Suryani
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.201-206

Abstract

Taxes are very important in raising funds for the state, which ultimately leads to national development and improving individual welfare. Regional Retribution is a payment made to the Regional Government by an individual or company in return for services or permits that meet their needs. As for the formulation of the problems raised, namely 1) How is the legal arrangement of parking levy imposition based on Indonesian legislation? 2) What are the juridical reasons for the imposition of parking fees based on Denpasar Mayor Regulation Number 35 of 2021? The research method used is normative legal research. The results show that various laws and regulations regulate local taxes and levies, but the only regulations that specifically regulate parking fees are Denpasar City Regional Regulation Number 19 of 2011 and Denpasar Mayor Regulation Number 35 of 2021. New regulations are needed to clarify that parking services on public roads require payment. Local Regulation No. 35 regulates the collection of public street retribution and states that the clarity of the collection is determined by the Local Government in accordance with applicable laws and regulations.
Kekuatan Pembuktian Laporan Hasil Analisis Pusat Pelaporan Dan Analisis Transaksi Keuangan (PPATK) Dalam Penanganan Tindak Pidana Pencucian Uang I Nengah Nuarta; Ketut Krisna Hari Bagaskara P
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.255-264

Abstract

The Financial Transaction Reports and Analysis Center (PPATK) in carrying out its duties to combat money laundering, conducts the stages of analysis and examination of reports or information related to financial transactions. In an effort to accelerate the prevention of money laundering, the President has directed the optimization of the use of the Analysis Results Reports of the Financial Transaction Reports and Analysis Center. Based on this background, the researcher is interested in examining the following matters: 1. What is the authority of the Financial Transaction Reports and Analysis Center (PPATK) in proving money laundering crimes currently? 2. How will the authority of the Financial Transaction Reports and Analysis Center (PPATK) to prove money laundering crimes be reformulated in the future? This research is a normative legal research. This approach is carried out by presenting the collected legal materials, which are then analyzed in a manner consistent with their nature, namely descriptively, evaluatively, and prescriptively. The PPATK's authority to prove money laundering crimes is currently regulated under several laws and regulations in Indonesia, including Law Number 8 of 2010, Presidential Regulation Number 50 of 2011 concerning Procedures for Implementing the Authority of the Financial Transaction Reports and Analysis Center, and Presidential Instruction Number 2 of 2017 concerning Optimizing the Utilization of Analysis Reports and Examination Reports from the Reporting Center. Reformulation of PPATK's evidentiary authority regarding money laundering in the future by interpreting the position of PPATK’s Analysis Results Reports (LHA) as documentary or electronic evidence.
Pengenaan Pajak Pada Transaksi Jual Beli Atas Tanah Putu Ngurah Angga Darmawan; Ida Ayu Putu Widiati; Luh Putu Suryani
Jurnal Preferensi Hukum Vol. 6 No. 2 (2025): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jph.6.2.2025.265-271

Abstract

Income tax on sellers in land and building sale and purchase activities is regulated by government regulations. However, taxpayers' compliance in fulfilling their obligations may be affected by uncertainty in determining the value used for tax calculation. The main objective of this study is to establish a methodology for calculating the tax base in land sales and to examine the legal consequences for those who do not pay the tax that should be paid when transferring rights to land and or buildings. This research takes a normative legal approach. According to the research results, the taxpayer's actual or estimated value is used to determine the tax base. A comprehensive validation procedure is required to guarantee the correctness of the income tax levied. Fines, interest, or higher tax amounts may be imposed as administrative sanctions against parties who do not adequately fulfill their tax responsibilities. Audit of taxpayers' compliance in fulfilling tax payment obligations is required for the enforcement of such sanctions, taking into account both procedural and substantive aspects.

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