cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mahendra Wardhana
Contact Email
mahendrawardhana@unesa.ac.id
Phone
+628179925494
Journal Mail Official
jurnalnovum@unesa.ac.id
Editorial Address
Gedung K1 Jurusan Hukum Fakultas Ilmu Sosial dan Hukum Universitas Negeri Surabaya Jl. Ketintang, Surabaya
Location
Kota surabaya,
Jawa timur
INDONESIA
Novum : Jurnal Hukum
Published by Universitas Negeri Surabaya
ISSN : -     EISSN : 24424641     DOI : doi.org/10.26740/novum
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal novum memuat tulisan-tulisan ilmiah baik hasil-hasil penelitian maupun artikel dalam bidang ilmu hukum, hukum perdata, hukum pidana, hukum tata negara, hukum administrasi negara dan bidang-bidang hukum lainnya.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 1,583 Documents
 155   156   157   158   159 
Reconstruction of Legal Research Paradigma to Respond Global Challenges: An Epistemological Review Masnun, Muh. Ali; Prasetio, Dicky Eko
NOVUM : JURNAL HUKUM Vol. 11 No. 03 (2024): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Legal research is essentially a scientific activity conducted by both academics and legal practitioners. Legal research has so far been dominated by a normative approach that focuses on internal analysis of the legal system, although its development has led to various problems. This article aims to propose a legal research paradigm to address global challenges. The analysis results show that there is an urgency to reconstruct the legal research paradigm towards a more comprehensive approach. This approach emphasizes the integration of the strengths of normative analysis with external dimensions through empirical, sociological, and interdisciplinary perspectives. The reconstruction of this paradigm is not intended to replace the normative approach, but rather to expand and enrich legal analysis to make it more contextual, adaptive, and reflective. With epistemological, methodological, and axiological renewal, the legal research paradigm is expected to drive a more substantive, just, and relevant transformation of law to meet the needs of society in the contemporary era.
Legal Review of the Existence of the Coordinating Ministry in The Ministerial System in Post-Reform Indonesia Ulhaq, Aufa Dhiya; Muh. Ali Masnun; Carissa Akhlaq Mulia Purnomo
NOVUM : JURNAL HUKUM Vol. 12 No. 01 (2025): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is motivated by the problematic existence of the Coordinating Ministry in the post-reform Indonesian government system, especially related to the unclear regulation of the coordination mechanism and the unclear boundaries of the formation of the Ministry. The purpose of this study is to legally analyze the existence of the Coordinating Ministry from time to time in various post-reform government cabinets and to provide recommendations regarding ideal arrangements in the future to ensure legal certainty and efficiency of the ministerial structure. The research method used is normative legal with a statutory approach, historical approach, conceptual approach, and case approach. The results of the study indicate that the existence of the Coordinating Ministry, although not explicitly regulated in the 1945 Constitution of the Republic of Indonesia, has become an integral part of the government system through state practices and derivative laws and regulations, such as Law Number 39 of 2008 and its amendments. However, in its implementation, weaknesses were found in the aspects of coordination, politicization of positions, budget waste, and inconsistency in the number of ministries that do not have normative boundaries. This study concludes that it is necessary to reorganize the coordinating ministry system, both in terms of regulations and institutional structure, by emphasizing efficiency, effectiveness, and legal certainty so that national development goals can be achieved optimally.
TAX REFORM THROUGH THE RECONSTRUCTION OF DISPUTES AND LAW ENFORCEMENT BASED ON THE PANCASILA LEGAL PHILOSOPHY Radhyca Nanda Pratama
NOVUM : JURNAL HUKUM Vol. 11 No. 01 (2024): Novum : Jurnal Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan sengketa perpajakan di Indonesia antara lain beban perkara di Pengadilan Pajak yang belum diputus serta penyelesaian sengketa perpajakan di dua pengadilan yaitu PTUN dan Pengadilan Pajak. Hal tersebut menimbulkan inefisiensi dalam penyelesaian sengketa perpajakan. Penelitian ini bertujuan untuk merumuskan reformasi perpajakan dengan merekonstruksi sengketa dan penegakan hukum perpajakan yang berlandaskan pada nilai-nilai Pancasila sebagai cita hukum Indonesia. Penelitian ini merupakan penelitian hukum normatif dengan mengedepankan pendekatan konseptual, perundang-undangan dan perbandingan. Hasil penelitian menunjukkan bahwa urgensi penyelesaian sengketa dan penegakan hukum perpajakan yang mengacu pada nilai-nilai Pancasila sebagai cita hukum Indonesia diharapkan mampu menerapkan tiga nilai dalam Pancasila yaitu musyawarah mufakat, nilai efisiensi dan nilai keadilan yang diharapkan dapat diterapkan dalam sengketa dan penegakan hukum perpajakan yang lebih efisien. Rekonstruksi sengketa dan penegakan hukum perpajakan yang berlandaskan pada tiga nilai utama dalam Pancasila, yaitu nilai musyawarah untuk mufakat, nilai efisiensi dan nilai keadilan, memerlukan reformasi perpajakan melalui revisi peraturan perundang-undangan dengan metode omnibus law. Untuk itu diperlukan rumusan Undang-Undang Sengketa Pajak dengan metode omnibus law yang merevisi beberapa undang-undang terkait seperti Undang-Undang Pengadilan Pajak, Undang-Undang HPP, dan berbagai peraturan perundang-undangan terkait lainnya. Dalam praktiknya, gagasan rekonstruksi sengketa dan penegakan hukum perpajakan perlu dilakukan dengan mengedepankan mediasi perpajakan, penyelesaian sengketa perpajakan di Pengadilan Pajak dan mengoptimalkan pendekatan preventif seperti e-tax consulting.

Page 159 of 159 | Total Record : 1583

 155   156   157   158   159 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol. 12 No. 02 (2025): Novum : Jurnal Hukum Vol. 12 No. 01 (2025): Novum : Jurnal Hukum Vol. 12 No. 3 (2025) Vol. 11 No. 04 (2024): Novum : Jurnal Hukum Vol. 11 No. 03 (2024): Novum : Jurnal Hukum Vol. 11 No. 02 (2024): Novum : Jurnal Hukum Vol. 11 No. 01 (2024): Novum : Jurnal Hukum Vol. 10 No. 04 (2023): Novum : Jurnal Hukum Vol. 10 No. 03 (2023): Novum : Jurnal Hukum Vol. 10 No. 02 (2023): Novum : Jurnal Hukum Vol. 10 No. 01 (2023): Novum : Jurnal Hukum Vol. 9 No. 04 (2022): Novum : Jurnal Hukum Vol. 9 No. 03 (2022): Novum : Jurnal Hukum Vol. 9 No. 02 (2022): Novum : Jurnal Hukum Vol. 9 No. 01 (2022): Novum : Jurnal Hukum Vol. 8 No. 04 (2021): Novum : Jurnal Hukum Vol. 8 No. 03 (2021): Novum : Jurnal Hukum Vol. 8 No. 02 (2021): Novum : Jurnal Hukum Vol. 8 No. 01 (2021): Novum : Jurnal Hukum Vol 8 No 2 (2021) Vol 8 No 1 (2021) Vol. 7 No. 04 (2020): Novum : Jurnal Hukum Vol. 7 No. 03 (2020): Novum : Jurnal Hukum Vol. 7 No. 02 (2020): Novum : Jurnal Hukum Vol. 7 No. 01 (2020): Novum : Jurnal Hukum Vol 7 No 4 (2020) Vol 7 No 3 (2020) Vol 7 No 2 (2020) Vol 7 No 1 (2020) Vol. 6 No. 04 (2019): Novum : Jurnal Hukum Vol. 6 No. 03 (2019): Novum : Jurnal Hukum Vol. 6 No. 02 (2019): Novum : Jurnal Hukum Vol. 6 No. 01 (2019): Novum : Jurnal Hukum Vol 6 No 4 (2019) Vol 6 No 3 (2019) Vol 6 No 2 (2019) Vol 6 No 1 (2019) Vol. 5 No. 04 (2018): Novum : Jurnal Hukum Vol. 5 No. 03 (2018): Novum : Jurnal Hukum Vol. 5 No. 02 (2018): Novum : Jurnal Hukum Vol. 5 No. 01 (2018): Novum : Jurnal Hukum Vol 5 No 4 (2018) Vol 5 No 3 (2018) Vol 5 No 2 (2018) Vol 5 No 1 (2018) Vol 4 No 4 (2017) Vol 4 No 3 (2017) Vol 4 No 2 (2017) Vol 4 No 1 (2017) Vol 3 No 4 (2016) Vol 3 No 3 (2016) Vol 3 No 2 (2016) Vol 3 No 1 (2016) Vol 2 No 4 (2015) Vol 2 No 3 (2015) Vol. 2 No. 3 (2015) Vol 2 No 2 (2015) Vol. 2 No. 2 (2015) Vol. 2 No. 1 (2015) Vol 2 No 1 (2015) Vol 1 No 4 (2014) Vol. 1 No. 4 (2014) Vol. 1 No. 3 (2014) Vol 1 No 3 (2014) Vol. 1 No. 2 (2014) Vol 1 No 2 (2014) Vol 1 No 1 (2014) Vol. 1 No. 1 (2014) In Press - Syarat SPK (7) In Press - Syarat SPK (6) In Press - Syarat SPK (5) In Press - Syarat SPK (4) In Press - Syarat SPK (3) More Issue