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Kebijakan Penataan Regulasi Pajak Daerah sebagai Upaya Peningkatan Pendapatan Asli Daerah Bhim Prakoso
JURNAL RECHTENS Vol. 7 No. 2 (2018): Desember
Publisher : Fakultas Hukum Universitas Islam Jember

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.

Compensation Arrangements in Expropriating Goods and Equipment: An Indonesian Experience Misbahul Ilham; Bhim Prakoso; Ermanto Fahamsyah
Indonesian Journal of Law and Society Vol 1 No 2 (2020): Contextual Issues on Law, Policy, and Society II
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v1i2.23433

After the change of oil and gas production sharing contract scheme in 2017, the expropriation of goods and equipment has become the main clause in the Production Sharing Contract (PSC) contract. As a substantial production subsidiary, oil and gas exploitation is controlled by PSC. This paper aimed to examine the PSC contract, Oil and Gas Law, and upstream oil and gas business ordinance to expropriate goods and equipment. The PSC outline contains ownership of natural resources, the working area of oil and gas operations, oil and gas reserves, capital, and sophisticated supporting goods and equipment. However, the problem in the contract dealt with the ownership of goods and equipment purchased by the contractor. The cooperation contract regulated that goods that support oil and gas operations were included in the category of State Property without compensation. The provisions in the contract tended to be detrimental to the contractors who have carried out the exploration stage but did not find oil and gas reserves until the specified time limit. This paper used normative legal research to analyze the regulation of clause the expropriation of goods and equipment and statute approach to explore the clause from various regulations. The result showed the acquisition of ownership of goods and equipment in the PSC, upstream oil and gas business regulation was not regulating the compensation arrangements. KEYWORDS: Natural Resources Law, Upstream Activities, Compensation Arrangements.

Eradication Strategy against the Crime of Money Laundering in Indonesia Fanny Tanuwijaya; Echwan Irianto; I Wayan Yasa; Dodik Prihatin AN; Bhim Prakoso
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7364

The crime of money laundering can tarnish the life of the nation and state because this crime can endanger the stability and security of the community. This study aims to examine strategies for eradicating the crime of money laundering. Because the crime of money laundering is an act that is continued or continued from the predicate crime where the person perpetrators process large sums of illegal money proceeds of crime into apparently clean or lawful funds, using sophisticated, creative and complex methods. From the results of the study there are two main things that can be concluded. First, the criminal law policy in criminal law reform in the field of money laundering crime which focuses on policies for formulating criminal acts, criminal liability, and criminal sanctions. formulated in a statutory regulation. Second, criminal law policies in the framework of overcoming the crime of money laundering can be formulated as an effort to make and shape criminal law regulations in the future effectively and efficiently.

Legal Certainty on PPAT Authority in Making Deed Outside of His Location Bhim Prakoso; I Gede Widhiana Suarda; Dendik Surya Wardana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7339

This study aims to examine the legal certainty of the PPAT's authority in making deeds outside the area of his domicile. PPAT in carrying out its functions and authorities is limited by the working area, as regulated in PP PPAT in Article 12 paragraph (1) that the PPAT working area is "one working area of the Regency/Municipal Land Office". But then it was changed to one province area.” Based on the article, it is clear that the PPAT's work area has expanded, which was originally in the district/municipality area, now it is in the province. Legal issues studied 1). What is the basis for the amendment to Article 12 paragraph 1 of PP Number 24 of 2016 regarding the PPAT work area? 2). How is the legal certainty of the authority of the PPAT who makes the deed outside the domicile? The results of the study indicate that the expansion of the PPAT working area arrangement into one province as stipulated in Article 12 (1) PP No. 24 of 2016 caused problems due to the absence of implementing regulations. And when there is legal certainty about the authority of PPAT after the issuance of PP 24/2016, there is no implementing regulation in this case a Ministerial Regulation which is expected to be a guideline for PPAT in carrying out its authority. Suggestions in this study are for the government to review PP No. 24 of 2016 with the aim of maximizing the implementation of the rules by PPAT officials.

RESTRUKTURISASI UTANG PT GARUDA INDONESIA, Tbk. SEBAGAI UPAYA PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG KEPADA KREDITUR Widya Sari Amalia; Iswi Hariyani; Bhim Prakoso
MIMBAR YUSTITIA Vol 6 No 2 (2022): Desember 2022
Publisher : universitas islam darul ulum lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/mimbar.v6i2.3658

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.

Legis Ratio of Tax Imposition to the Transfer of Land Rights through Instruction I Gede Widhiana Suarda; Bhim Prakoso; Khafid Setiawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7338

Inheritance is a legal event that occurs when a person dies. Inheritance is the process of transferring inheritance from the deceased heir to heirs who are related by blood and marriage to the heir. When a person dies, this creates a legal consequence, namely how the management and continuation of rights and obligations as a result of a legal event due to the death of a person is regulated by inheritance law. Assets obtained from inheritance receipts are one form of additional economic capacity that can be received by a person as regulated in Law Number 36 Year 2008. Problem formulation 1) What is the basis for imposing Tax on heirs to the object of inheritance? 2). Does the imposition of taxes on heirs meet the principles of justice? The methodology used is normative juridical, with a statutory approach, a conceptual approach, and. historical approach. Conclusion That the taxation legis ratio using this approach is a fundamental basis on a philosophical basis which justifies the state to collect taxes as enforceable in the sense of having authority with coercive power. Taxes have become the backbone of a very dominant development wheel. Whereas the imposition of tax on the heirs on the object of inheritance does not meet the principles of justice and benefit to the heirs, because the heirs are subject to BPHTB twice. Suggestion The government should review the products of legislation related to the imposition of taxes with legal considerations that meet the legal objectives of the purpose of imposing taxes on the community. Especially the regulation regarding the determination of NPOPTKP for objects obtained from inheritance in order to take into account the economy of the community because the income level of the community is different.

The Freedom of Contract: The Indonesian Court's Decisions on Internasional Bussiness Disputes Moh. Ali; Bhim Prakoso
Indonesian Journal of Law and Society Vol 4 No 1 (2023): International Business and Crimes in Modern Society
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v4i1.38486

The presence of free trade zone and the increase in cross-border trade, have led to a significant increase in transnational legal relations. As a result, international contracts have become more common, and the principles of freedom of contract, including the freedom to choose the law and forum, have become increasingly important. Freedom of contract is a very universal principle. Almost all countries in the world recognize it as a very fundamental principle in contracts, even in international business contracts. This principle recognizes that contracts made by the parties act as laws for the parties that compile them. However, there is still lacking consistency among Indonesian judges in their interpretation of the choice of law and forum in international contracts. This study examined the raison dâ€™ etre of different views and decisions of Indonesian judges in interpreting the choice of law and the choice of forum, and its implication to the principle of legal certainty in international business disputes. Through the normative legal research which elaborated with a case study, this research finds that The views of some Indonesian court judges deviate from the principle of freedom of contract where the law that has been chosen by the parties is based on considerations of the principle of effectiveness besides focusing on the nature of the case handled so that the decision can be executable. The court may need to balance the principle of freedom of contract with other important considerations in order to arrive at a fair decision. This is why it is important for judges to have a clear understanding of both the principles of freedom of contract and the practical implications of their decisions in order to promote legal certainty in international business transactions.

URGENSI SISTEMASI HUKUM INVESTASI SYARIAH SEBAGAI UPAYA PEMBARUAN HUKUM PEMBANGUNAN EKONOMI Achmad Rofik; Adam Bintang Danesa Wijaya; Bhim Prakoso
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 2 No. 6 (2023): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v2i6.1053

Investasi syariah merupakan sebuah kegiatan investasi yang menggunakan prinsip dalam islam sebagai pedomannya, dan ada beberapa aspek yang membedakan dengan investasi secara konvensional. Prinsip syariah itu sendiri secara umum bersumber dari hukum islam yaitu al-quran sebagai pedomannya, dan kaitannya dengan ilmu hukum berkaitan dengan sebuah pandangan terhadap hukum yang mutlak dan absolut bersumber dari hukum Tuhan. Investasi syariah sendiri berkembang sesuai dengan perkembangan masyarakat muslim terhadap protes terhadap investasi secara konvensional yang tidak sesuai dengan prinsip dan idelogi islam. Hukum dan ekonomi sendiri memiliki hubungan yang sangat erat, karena secara tidak langsung tertuang dalam konstitusi terkait dengan arah dan tujuan ekonomi Indonesia yang berpedoman terhadap kemanfaatan, gotong royong, kepastian dan berwawasan lingkungan. Dalam prespektif ilmu hukum kegiatan ekonomi diharuskan sesuai dengan kaidah-kaidah hukum yang berlaku di masyarakat untuk menghindari kegiatan/ kebijakan ekonomi yang memihak kepada kelompok tertentu, dalam hal ini bisa dikatakan hukum sebagai sebuah kontrol sosial. Dasar hukum investasi syariah sendiri di Indonesia tidak secara jelas dan eksplisit dijeskan dalam bentuk undang-undang yang sesuai dengan hirarki pembentukan peraturan perundang-undangan, tetapi hanya berbantuk fatwa dan aturan dari sebuah lembaga yang memiliki kewenangan terhdap kegiatan syariah. Adanya hal tersebut menimbulkan kekhawatiran hukum, karena tidak timbul nilai kepastian dan seharusnya memisahkan terhdap kegiatan inevestasi secara konvensional. Penelitian ini memfokuskan kepada urgensi terhadap sistemasi hukum investasi syariah sebagai salah satu bentuk investasi yang harus memiliki perlakuan khusus secara hukum.

URGENSI SISTEMASI HUKUM INVESTASI SYARIAH SEBAGAI UPAYA PEMBARUAN HUKUM PEMBANGUNAN EKONOMI Achmad Rofik; Adam Bintang Danesa Wijaya; Bhim Prakoso
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 2 No. 6 (2023): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v2i6.1053

Investasi syariah merupakan sebuah kegiatan investasi yang menggunakan prinsip dalam islam sebagai pedomannya, dan ada beberapa aspek yang membedakan dengan investasi secara konvensional. Prinsip syariah itu sendiri secara umum bersumber dari hukum islam yaitu al-quran sebagai pedomannya, dan kaitannya dengan ilmu hukum berkaitan dengan sebuah pandangan terhadap hukum yang mutlak dan absolut bersumber dari hukum Tuhan. Investasi syariah sendiri berkembang sesuai dengan perkembangan masyarakat muslim terhadap protes terhadap investasi secara konvensional yang tidak sesuai dengan prinsip dan idelogi islam. Hukum dan ekonomi sendiri memiliki hubungan yang sangat erat, karena secara tidak langsung tertuang dalam konstitusi terkait dengan arah dan tujuan ekonomi Indonesia yang berpedoman terhadap kemanfaatan, gotong royong, kepastian dan berwawasan lingkungan. Dalam prespektif ilmu hukum kegiatan ekonomi diharuskan sesuai dengan kaidah-kaidah hukum yang berlaku di masyarakat untuk menghindari kegiatan/ kebijakan ekonomi yang memihak kepada kelompok tertentu, dalam hal ini bisa dikatakan hukum sebagai sebuah kontrol sosial. Dasar hukum investasi syariah sendiri di Indonesia tidak secara jelas dan eksplisit dijeskan dalam bentuk undang-undang yang sesuai dengan hirarki pembentukan peraturan perundang-undangan, tetapi hanya berbantuk fatwa dan aturan dari sebuah lembaga yang memiliki kewenangan terhdap kegiatan syariah. Adanya hal tersebut menimbulkan kekhawatiran hukum, karena tidak timbul nilai kepastian dan seharusnya memisahkan terhdap kegiatan inevestasi secara konvensional. Penelitian ini memfokuskan kepada urgensi terhadap sistemasi hukum investasi syariah sebagai salah satu bentuk investasi yang harus memiliki perlakuan khusus secara hukum.

Pengenaan Bea Perolehan Hak Atas Tanah Dan Bangunan Pada Perjanjian Pengikatan Jual Beli Intan Permatasari Permatasari; Firman Floranta Adonara; Bhim Prakoso
Action Research Literate Vol. 8 No. 5 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i5.375

Pengalihan BPHTB menjadi pajak daerah dituangkan dalam UU PDRD yang kemudian dilakukan efesiensi melalui regulasi mengenai lingkup hubungan keuangan pemerintah pusat dan pemerintah daerah dalam UU HKPPPD. Ketentuan ini memodifikasi pajak BPHTB mengenai saat terutangnya BPHTB ditetapkan pada tanggal dibuat dan ditandatanganinya perjanjian pengikatan jual beli untuk jual beli. BPHTB dipungut berdasarkan adanya perolehan hak atas tanah, sementara PPJB secara asas belum mengalihkan hak. Tujuan penelitian ini adalah memperoleh analisis mengenai pengenaan BPHTB pada PPJB. Metode penelitian dengan menggunakan tipe penelitian yuridis normatif dengan mengkaji berbagai aturan hukum dan konsep-konsep teoritis. Pendekatan masalah dalam penelitian ini menggunakan pendekatan perundang-undangan, pendekatan historis dan pendekatan konseptual. Hasil dari penelitian ini adalah pengenaan BPHTB pada PPJB belum memenuhi unsur kepastian hukum. Subjek BPHTB, objek BPHTB, dasar pengenaan BPHTB dan definisi BPHTB adalah pajak atas perolehan hak atas tanah dan bangunan akibat perbuatan hukum peralihan atau pemindahan hak. Pemungutan pajak dalam Pasal 49 huruf a adalah kabur norma sehingga belum memberikan kepastian hukum dan pengaturan tersebut tidak dapat dilaksanakan, bahwa yang berhak menurut hukum dapat memperoleh hak-haknya (adil).

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