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Indonesian Journal of Criminal Law
Number of Followers: 2  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2656-9922 - ISSN (Online) 2684-916X
Published by ILIN Institute Homepage  [3 journals]
  • Inkonsistensi Norma Hukum Pada Pelaksanaan Pengampunan Pajak

    • Authors: Irwan Irwan, Achmad Ruslan, Zulkifli Aspan
      Pages: 12 - 31
      Abstract: The research objective to analyze the inconsistency of legal norms that occur in the implementation of tax amnesty. This type of research is normative legal research, using a statutory approach (status approach) and a conceptual approach (conceptual approach). The results of this study indicate that (1) Article 21 paragraph 2 of Law no. 11/2016 Regarding TA there is the word "other party" the word is equated with the reporting party. Then what is meant by "prohibited" according to grammatical interpretation. Resolution of the inconsistency of legal norms that exist between Law no. 11/2016 concerning TA and PP No. 43/2015 Regarding PPTPPU, it can be pursued through a constitutional route by conducting a judicial review to the Supreme Court. In addition, the application of legal principles is an important instrument that can provide a role in the process of resolving overlapping regulations. The exact principle of the problem is lex superior derogate lex inferior, meaning that Law no. 11/2016 concerning TA applies and beats the regulations under PP No. 43/2015 concerning PPTPPU. Tujuan penelitian menganalisis inkonsistensi norma hukum yang terjadi pada pelaksanaan pengampunan pajak. Tipe penelitian ini adalah penelitian hukum normatif, dengan menggunakan pendekatan perundang-undangan (status approach) dan pendekatan konseptual (conceptual approach), Hasil penelitian ini menunjukkan bahwa (1) Pasal  21 ayat 2 UU No. 11/2016 Tentang TA terdapat kata “pihak lain” kata tersebut dipersamakan pihak pelapor. Kemudian yang dimaksud dengan “dilarang” menurut interpretasi gramatikal. Penyelesaian inkonsistensi norma hukum yang terdapat antara UU No. 11/2016 Tentang TA dan PP No. 43/2015 Tentang PPTPPU dapat ditempuh dengan jalur konstitusional dengan melakukan uji materi ke Mahkamah Agung. Disamping itu, penerapan asas hukum merupakan sebuah instrumen penting yang dapat memberikan peran dalam proses penyelesaian terhadap regulasi yang tumpang tindih. Asas yang tepat dari permasalahan tersebut adalah lex superior derogate lex inferior, artinya UU No. 11/2016 Tentang TA berlaku dan mengalahkan aturan dibawahnya PP No. 43/2015 Tentang PPTPPU.
      PubDate: 2022-01-16
      Issue No: Vol. 4, No. 1 (2022)
       
  • Keabsahan Perjanjian Pengalihan Piutang (Cessie) Yang Dilakukan Tanpa
           Sepengetahuan Debitur: Studi Putusan No. 124/Pdt.G/2019/PN.Mks

    • Authors: Muhammad Affan, Syahruddin Nawi, Ilham Abbas
      Pages: 1 - 11
      Abstract: The research objective to analyze the validity of the receivable transfer agreement which was carried out without the knowledge of the debtor in the decision number. 124/Pdt.G/2019/PN.Mks and the influencing factors. This study uses (1) Primary Material, namely Primary Data, which is obtained directly through interviews with sources and parties related to this research, namely Judges at the Makassar District Court and related Lawyers; and (2) Secondary Material, namely in the form of Decision Number 124/Pdt.G/2019/PN. Thanks and literature, documents, journals and other sources relevant to this research. This type of research is normative & empirical research. This research was conducted at the Makassar District Court in Makassar City. The results of this study indicate that the application of the rules regarding the validity of the receivable transfer agreement has not been carried out without the knowledge of the debtor (less effective); (2) Whereas the factors that affect the validity of the receivable transfer agreement carried out without the knowledge of the debtor are factors of legal substance, legal structure, and legal culture. Penelitian bertujuan untuk menganalisis keabsahan perjanjian pengalihan piutang yang dilakukan tanpa sepengetahuan debitur dalam putusan nomor. 124/Pdt.G/2019/PN.Mks dan factor-faktor yang mempengaruhi. Penelitian ini menggunakan (1) Bahan Primer yaitu Data Primer, yaitu diperoleh langsung melalui wawancara dengan narasumber dan pihak-pihak yang terkait dengan penelitian ini, yaitu Hakim di Pengadilan Negeri Makassar dan Pengacara yang terkait; dan (2) Bahan Sekunder, yaitu yaitu berupa Putusan Nomor.124/Pdt.G/2019/PN. Mks serta literatur, dokumen, jurnal-jurnal dan sumber lain yang relevan dengan penelitian ini. Tipe penelitian ini adalah penelitian normatif & empiris. Penelitian ini dilakukan di Pengadilan Negeri Makassar di Kota Makassar. Hasil penelitian ini menunjukkan penerapan aturan mengenai keabsahan perjanjian pengalihan piutang yang dilakukan tanpa sepengetahuan debitur belum (kurang efektif); (2) Bahwa faktor yang mempengaruhi keabsahan perjanjian pengalihan piutang yang dilakukan tanpa sepengetahuan debitur adalah faktor substansi hukum, struktur hukum, dan budaya hukum.
      PubDate: 2021-12-29
      Issue No: Vol. 4, No. 1 (2021)
       
 
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