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All Journal Ajudikasi : Jurnal Ilmu Hukum Awang Long Law Review Jurnal Muara Ilmu Sosial, Humaniora, dan Seni
Rasji
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Arts Law, Crime, Criminology & Criminal Justice Social Sciences

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Implementation of the Carbon Tax Policy in Indonesia: Concepts and Challenges Towards Net Zero Emissions 2060 Matheus, Juan; Delicia, Nadya Frisca; Rasji
Ajudikasi : Jurnal Ilmu Hukum Vol. 7 No. 1 (2023): Ajudikasi : Jurnal Ilmu Hukum
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ajudikasi.v7i1.6464

Abstract

The current increase in the earth's temperature and significant climate change have a negative impact on the sustainability of all living things. Indonesia is one of the countries that is committed to suppressing greenhouse gas production through a carbon tax policy regulated in the Law on Harmonization of Tax Regulations as a net zero emission instrument. However, until now, this carbon tax policy has not been realized by the government because it is hindered by several factors, such as unclear plans for implementing carbon tax implementation and determining effective tax rates due to limited resources and inadequate capacity. This study aims to examine the concepts and challenges of implementing a carbon tax as a net zero emission instrument after the enactment of the Tax Harmonization Law in Indonesia. The research method used is normative-juridical, with a statutory approach and a conceptual approach using secondary data obtained through library research. Based on research results, the implementation of a carbon tax in the national tax agency is considered very important and must be carried out immediately to restore environmental damage due to carbon dioxide emissions, which have been agreed to be reduced by 29% in 2030 and achieve net zero emissions in 2060. Therefore, the government needs to immediately finalize derivative regulations regarding the carbon tax mechanism and other accompanying policies so that every carbon produced can be taxed to increase national tax efficiency.
PEMANGKASAN HUKUMAN PIDANA TERHADAP PELAKU TINDAK PIDANA KORUPSI BERDASARKAN GENDER DALAM PERSPEKTIF FILSAFAT HUKUM Syahril, Shintamy Nesyicha; Rasji
Jurnal Muara Ilmu Sosial, Humaniora, dan Seni Vol. 6 No. 3 (2022): Jurnal Muara Ilmu Sosial, Humaniora, dan Seni
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmishumsen.v6i3.13355.2022

Abstract

Korupsi merupakan suatu kejahatan luar biasa yang merugikan keuangan negara serta melanggar hak-hak sosial dan ekonomi masyarakat secara luas. Kasus korupsi di Indonesia semakin meningkat sehingga diperlukannya hukuman yang membuat efek jera bagi para pelaku sehingga dapat mencegah tindak pidana korupsi kedepannya. Namun, terdapat putusan pengadilan yang memangkas hukuman pidana pelaku tindak pidana korupsi berdasarkan gender. Jika dilihat dari perspektif filsafat hukum, maka seharusnya di dalam hukum terdapat suatu keadilan. Keadilan menurut Aristoteles menekankan pada prinsip kesamaan serta proporsionalitas, sedangkan menurut Bentham, keadilan harus mencapai kebahagiaan sebesar-besarnya kepada masyarakat. Pada dasarnya keadilan adalah suatu konsep penilaian dengan memberikan kepada siapapun sesuai dengan apa yang menjadi haknya, yakni dengan bertindak proporsional dan tidak melanggar hukum. Atas pertimbangan hakim tersebut, menimbulkan banyak pertanyaan tentang apakah keadilan yang menjadi tujuan hukum tersebut telah tercapai. Keadilan memang harus mempertimbangkan hak perlindungan hukum serta hak perlakuan yang sama di hadapaan hukum. Namun, dengan adanya bias gender tersebut, maka keadilan tidak tercapai. Putusan terkait pemangkasan hukuman terhadap pidana pelaku tindak pidana korupsi berdasarkan gender tersebut secara tidak langsung telah mendiskriminasi gender lainnya. Putusan tersebut di satu sisi terlihat mementingkan hak asasi manusia yang dimiliki terdakwa, namun di sisi lain justru mengabaikan hak warga negara yang telah dirampas. Hakim dalam membuat suatu putusan perlu memahami konsep keadilan, sehingga akan menghasilkan produk hukum yang baik.
OMNIBUS LAW COPYRIGHT WORK REVIEWED FROM THE PHILOSOPHY OF LAW Sofian; Rasji
Awang Long Law Review Vol. 4 No. 1 (2021): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.153 KB) | DOI: 10.56301/awl.v4i1.244

Abstract

This research aims for omnibus law copyright work reviewed from the philosophy of law. The research method used is normative legal research. Research is descriptively analytical. Data collection techniques are carried out by way of literature studies. The results of the study showed the Omnibus Law Copyright Work Reviewed From the Philosophy of Law, it is seen that the Law to be created through the establishment of omnibus copyright law only pursues legal certainty in the field of the investment itself and forgets the principle of justice. Where the government's current goal continues to encourage the entry of foreign investors into the country, this can be seen from the onslaught of government actions, including omnibus law regulations and policies. Omnibus Law is known in Indonesia after the President of Indonesia delivered it in a state of the nation address at his inauguration as President before the MPR session on October 20, 2019. Omnibus law is the focus of the president to solve the problem of overlapping regulations and bureaucracy. The hope is that the omnibus law can provide good service for the community and attract foreign investors to invest in Indonesia.
Co-Authors Delicia, Nadya Frisca Matheus, Juan Sofian Syahril, Shintamy Nesyicha