Kebijakan Penataan Regulasi Pajak Daerah sebagai Upaya Peningkatan Pendapatan Asli Daerah

Philosophically, regional tax is a mandatory contribution to the region that is owed by an individual or an entity that is compelling based on the law by not getting direct compensation and used for regional needs for the greatest prosperity of the people. Regional Tax as one of the components of local revenue receipt (hereinafter abbreviated as PAD), the potential for regional tax collection provides more opportunities for regions to be mobilized to the maximum when compared to other PAD revenue components. The role of local governments in exploring and developing various regional potentials will greatly determine the success of the implementation of government tasks, development and community services in the regions.Some of the main functions of taxes in supporting development in the region are the first tax function as a budget, namely to finance State expenditures. Second, the function regulates that is to lead investors to invest in supporting economic growth. Third, the stabilization function is to control inflation in order to maintain economic stability. Fourth, the distribution function is to open employment opportunities so as to increase people's income. According to the tax functions above if an error occurs both in management and implementation, it will reduce or even eliminate the function carried by the tax so that expectations according to the tax function do not materialize.Being a problem is how much the ability of the budgetair functions, regulated (regulated), stabilization and distribution of taxes is created in the regional economy and how much the ability of taxes to encourage regional economic growth. Therefore to increase local taxing power in regional taxes there are several things that must be considered, namely 1) The importance of more intensive tax socialization to increase literacy regarding regional taxes; 2). While inclusion is the ease of access to tax information systems, reporting of business income in a more real way to the payment system made on-line: 3) Tax information systems are integrated with the management of opening business licenses and business extensions. Keywords: regulation, regional tax, welfare

PERSPEKTIF YURIDIS PEMBERLAKUAN ARSITEKTUR PERBANKAN INDONESIA SEBAGAI TAHAP PERBAIKAN SISTEM PERBANKAN INDONESIA

The objection of long term Indonesian Banking Architecture is to create a strong and healthy banking also efficient for monetary stability and to encourage national economic growth. The primary focus of API is in the improvement of banking structure. By the existence of API so there are some targets to achieve, they are (I) to create the healthy domestic bank¬ing(2) to create effective regulation system and banking monitoring based on international standard(3) to create the strong and higher competition of banking industry also resistance to face any risks(4) to create good corporate governance to strengthen the internal condition .of national banking(5) to build complete infrastructure to support national banking industryand (6) to build consumer protection. Basically API was based on Basel Accord II with some terms known as the 25 Basel Care Principles jar Effective Banking Supervision. Some of the objections to the implemen¬tation are to apply market risk and operational risk in calculation of account and to create market discipline. Therefore it needs a clear step and plan in Indonesian Banking Architecture. Data kunci: Arsitektur Perbankan Indonesia, tahap API, rekomendasi kebijakan, arah kebijaka

Akibat Hukum Permohonan Penundaan Kewajiban Pembayaran Utang (PKPU) Atas Perusahaan Asuransi Ke Pengadilan Niaga Yang Diajukan Oleh Pemohon Yang Tidak Memiliki Legal Standing

Abstract Human life is inseparable from the existence of risk, the occurrence of which cannot be ascertained and causes damage, loss, costs incurred, loss of profit, and others. Anticipating this, insurance is present in the midst of society as an institution for delegation or transfer of risk. However, insurance companies in carrying out their obligations also experience problems, one of which is regarding default, which causes the insurance company to be in the PKPU or bankruptcy process. Only certain parties can file PKPU or bankruptcy against an insurance company to the commercial court. The formulation of the problem in this article is the applicant who has legal standing to file PKPU or bankruptcy to the commercial court for insurance companies and the legal implications if PKPU or bankruptcy for insurance companies to the commercial court is filed by an applicant who does not have legal standing. Keywords: Insurance. Legal Standing, PKPU or bankruptcy. Abstrak Kehidupan manusia tidak terlepas dari adanya risiko, yang terjadinya tidak dapat dipastikan dan menimbulkan kerusakan, kerugian, biaya yang timbul, kehilangan keuntungan, dan lain-lain. Mengantisipasi hal tersebut, asuransi hadir ditengah masyarakat sebagai lembaga pelimpahan atau pengalihan risiko. Namun perusahaan asuransi dalam menjalankan kewajibannya juga mengalami masalah salah satunya mengenai gagal bayar, yang menyebabkan perusahaan asuransi berada dalam proses PKPU atau pailit. Hanya pihak tertentu yang dapat mengajukan PKPU atau pailit atas perusahaan asuransi ke pengadilan niaga. Rumusan masalah dalam artikel ini adalah pemohon yang memiliki legal standing untuk mengajukan PKPU atau pailit ke pengadilan niaga atas perusahaan asuransi dan implikasi hukum apabila PKPU atau pailit atas perusahaan asuransi ke pengadilan niaga diajukan oleh tertanggung sebagai pemohon yang tidak memiliki legal standing. Kata Kunci: Asuransi. Legal Standing, PKPU atau pailit

Kepastian Hukum Hak Guna Usaha di atas Hak Pengelolaan

The ratification of Law 6/2023 creates a new norm for granting HGU, which is stated in Article 129 Paragraph (2) that the right: to cultivate; build use; and use, can be provided on top of HPL. Based on the closing provisions of Law 6/2023 Article 184 which states that all implementing regulations remain in force as long as they do not conflict with government regulations in place of this law, PP 18/2021 is still valid. The government regulation states that in Article 8 Paragraph (1) HPL can be granted HGU. This can result in abuse of authority as has occurred in the general transmigration program for West Java residents to Riau Province in East Tambusai Village, Kampar Regency, the Regional Government of Riau Province part of the transmigration management land was carried out in collaboration with PT Pancasurya Agrindo. The research carried out was to analyze the implementation of granting HGU applications above HPL to determine the basis and legal certainty of HGU above HPL. This research using the normative juridical research method found the problem related to the basis and the legal certainty of HGU above HPL. Legal certainty from HGU above HPL is not optimal if based on the analysis of existing cases, because the application article for the issuance of HGU above HPL does not provide space for people who object to the issuance of HGU certificates. Legal certainty will be implemented if the law related to the implementation of HGU above HPL is effective

Kepastian Hukum Pembuktian Sederhana Utang Debitor Dalam Penundaan Kewajiban Pembayaran Utang (PKPU)

ABSTRACT Economic devellopment in the business world result in problems that are resolved through bankruptcy and PKPU. Settlement through a PKPU application is more attractive to the public than a bankruptcy application. In PKPU application there is a simple proof that has multiple interpretations so that many PKPU applications are rejected due to unsimple proof. The research method used is normative research method through primary and secondary legal materials. Simple proof is evidence carried out in bankruptcy and PKPU cases, aimed at accelerating the case settlement process. Simple proof is regulated in Article 8 paragraph (4) of Law No. 37 of 2004 concerning Bankruptcy and PKPU, but the regulation has multiple interpretations. Debt in simple proof are debt that can be sourced from agreements and laws, one of which is the uppaid Value added Tax (PPN) bill. As a result of the legal uncertanty of simple proof, debt settlement, one of which is a PPN bill, cannot be carried out fully and even though the judge’s legal considerations are in accordance with the simple proof norm, there is still a lack of explanation regarding simple proof. Keywords: Simple proof, Debt, PKPU. ABSTRAK Perkembangan ekonomi dalam dunia bisnis mengakibatkan permasalahan yang diselesaikan melalui kepailitan dan PKPU. Penyelesaian melalui permohonan PKPU lebih diminati oleh masyarakat dibandingkan dengan permohonan pailit. Di dalam permohonan PKPU terdapat pembuktian sederhana yang memiliki multitafsir sehingga banyak permohonan PKPU yang ditolak akibat pembuktian tidak sederhana. Metode penelitian yang digunakan adalah metode penelitian normatif melalui bahan hukum primer dan sekunder. Pembuktian sederhana merupakan pembuktian yang dilaksanakan dalam perkara pailit dan PKPU yang bertujuan dalam mempercepat proses penyelesaian  perkara. Pembuktian sederhana diatur dalam Pasal 8 ayat (4) Undang-undang No. 37 Tahun 2004 tentang Kepailitan dan PKPU, namun pengaturan tersebut memiliki multitafsir. Utang dalam pembuktian sederhana merupakan utang yang dapat bersumber dari perjanjian dan undang-undang, salah satunya pada tagihan Pajak Pertambahan Nilai (PPN) yang belum terbayarkan. Akibat ketidakpastian hukum pembuktian sederhana penyelesaian utang yakni salah satunya tagihan PPN tidak dapat dilakukan secara sepenuhnya serta walaupun dalam pertimbangan hukum hakim sesuai dengan norma pembuktian sederhana namun masih minim penjelasan mengenai pembuktian sederhana. Kata Kunci: Pembuktian Sederhana, Utang, PKPU

The Legal Position of Legal Subjects’s Civil Rights Due to Overlapping Lands

Indonesia is well-known as an agricultural country rich of natural resources. This resource is easily developed to support investment climate, especially the plantation sector. The state provides opportunities for legal subjects to invest in the plantation sectors by applying license to control and cultivate private land under the Right to Cultivate (hereinafter referred to as HGU) as stipulated in Article 28 of Act No. 5 of 1960 on Basic Agrarian Act (hereinafter referred to as UUPA). The application for HGU is carried out based on statutory regulation, it aims at providing legal certainty for legal subjects who apply for their rights to the state. The permit issued by the state for land use is a form of granting civil rights for legal subject applicants. Each HGU application is expected to avoid the occurrence of legal dispute. However, a problem often rises due to this application, namely overlapping of lands. Keywords: Civil rights, legal subjects, overlapping land DOI: 10.7176/JLPG/106-08 Publication date: February 28th 202

RESTRUKTURISASI UTANG PT GARUDA INDONESIA, Tbk. SEBAGAI UPAYA PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG KEPADA KREDITUR

PKPU has a goal to improve the company from an economic standpoint and the company's ability as a debtor to make a profit, with this step it is hoped that the company can pay off its obligations. Settlement is not defined by Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (hereinafter referred to as the Bankruptcy Law and PKPU). However, in this case the general understanding is as normalized in Article 222 of the Bankruptcy Law and PKPU that in principle the reconciliation plan includes an offer to pay part or all of the debt to creditors. In bankruptcy and PKPU cases, all creditors and debtors have the opportunity to submit a peace plan which can be part of a debt restructuring. SOEs have a responsibility in the problems being faced by PT Garuda Indonesia, Tbk. PT Garuda Indonesia, Tbk. is unable to pay its debts to creditors because of the equity of PT Garuda Indonesia,Tbk. recorded negative. The enormous debt made PT Garuda Indonesia, Tbk. choose to do debt restructuring even though the path chosen has a risk of bankruptcy. Even though PT Garuda Indonesia, Tbk. is experiencing financial problems. continue to run its business, this is in line with the principle of business continuity as normalized in 240 of the Bankruptcy Law and PKPU

The Land Courts Establishment Concepts

The concept of establishing a special court for land matters is part of legal development in the field of land. The urgency of its formation because of the land issue is massive and special. The problems arise due to the ambiguity of norms in articles 15 and 52 of the UUPA and the emergence of sectoral laws. Especially land tenure in the plantation and mining sectors as a trigger for occupation, overlapping land and regulations. The establishment of a land court as a reflection of the failure of the general court to apply the principles of the judiciary and the land agency in solving problems. Construction of the establishment of a land court in accordance with the Judicial Power Law and awaiting the passing of the Land Law. The land settlement process in the court which will be formed only applies an appeal. The position of the land court is part of the justice system and is in the general court sub-ordinate civil chamber. Keywords: Concepts, Land Issues, Land Special Courts DOI: 10.7176/JLPG/96-02 Publication date: April 30th 202

Proporsionalitas Hak Kepemilikan Barang dan Peralatan Dalam Kontrak Kerja Sama Minyak dan Gas Bumi

Tulisan ini bertujuan untuk membahas tentang kedudukan hak yang tidak seimbang atas pengaturan kepemilikan barang dan peralatan dalam kontrak kerjasama migas. Mengingat bahwa pengusahaan hasil bumi berupa migas merupakan cabang produksi vital bagi negara karena memiliki ketergantungan bagi hajat hidup orang banyak. Tujuan dibentuknya Undang-Undang Migas salah satunya untuk merespon adanya perkembangan pengelolaan migas berupa kerjasama yang dilakukan oleh negara dengan penanam modal (kontraktor). Hubungan negara dan penanam modal diperkuat secara hukum dengan kontrak kerjasama bagi hasil produksi yang juga mengatur kedudukan hak kepemilikan barang dan peralatan dalam operasi migas, kedudukan penanam modal dalam kontrak tersebut cenderung tidak berimbang karena negara secara absolut mengatur bahwa kedudukan atas barang tersebut menjadi barang milik negara tanpa adanya ganti rugi atau kompensasi. Disamping itu, kedudukan kontrak kerjasama juga merugikan penanam modal dengan intervensi berbagai peraturan yang dapat merubah ketentuan dalam kontrak yang telah disepakati. Oleh karena itu, penting untuk diketahui secara mendalam dengan mendasarkan pada landasan asas hukum kontrak untuk melihat daya kerja asas-asas dalam Undang-Undang Migas telah sesuai dengan asas keseimbangan dan proporsionalitas

Kedudukan Kreditor Asing Dalam Perkara Penundaan Kewajiban Pembayaran Utang Terhadap Debitor Yang Berkedudukan Di Indonesia

Penyelesaian perkara PKPU dengan melibatkan unsur asing di dalamnya pada dasarnya dapat dikualifikasikan sebagai perkara cross border insolvency. Pengaturan cross border insolvency dalam Undang-undang Nomor 37 Tahun 2004 tentang Kepailitan dan PKPU hanya mengatur mengenai unsur asing berupa obyek yakni aset debitor pailit yang berada di luar negeri, dan pengaturan mengenai keterlibatan unsur asing salah satunya kreditor asing. Hal tersebut tentu menimbulkan suatu ketidakpastian hukum terkait kedudukan kreditor asing yang terlibat dalam proses PKPU di Indonesia. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual, dan bahan hukum dianalisis mengunakan metode deduktif. Hasil penelitian ini bahwa dalam Undang-undang Nomor 37 Tahun 2004 tidak mengatur mengenai cross border insolvency yang berkaitan dengan unsur subyek. Pada perkembangannya telah banyak negara-negara di dunia yang mengatur mengenai cross border insolvency secara lengkap, berdasarkan hal tersebut Indonesia perlu melakukan pembaharuan hukum khususnya dalam kepailitan dan PKPU