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Konstitusionalitas Pelunasan Utang Pajak Perusahaan Pailit Berdasarkan Putusan Pengadilan
Bagus Surya Prabowo;
Wiryanto Wiryanto
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1841
The decision of the Constitutional Court Number 41/PUU-XVIII/2020 states that the appointment of the management as a representative of a taxpayer in the form of an entity aims to guarantee certainty that the actions of a legal entity can be held accountable, equivalent to the guarantee of the right of a legal entity to do or not to do something for the sake of the legal entity in question (which incidentally ends up in the interests of the management and shareholders). The management is the main party who is held accountable for the actions/actions of a legal entity because the management operates it in a daily basis. The imposition of responsibilities of a legal entity (which cannot do anything without human assistance) to a person or group of management is not contrary to the 1945 Constitution. Likewise in the case of corporate tax obligations, the provisions that impose the settlement of an entity's tax obligations (debts) bankrupt company tax) to the management of the agency represented by the curator is in accordance with the 1945 Constitution. In accordance to Article 32 paragraph (2) of the KUP Law with the norms of the 1945 Constitution, especially in terms of providing protection and fair legal certainty to all parties interacting with legal entities, including the Applicant who is the administrator of the legal entity, as guaranteed by Article 28D paragraph (1) of the 1945 Constitution. One form of the rights of the parties that interacts with legal entities is the right of the state to receive payment of taxes from a certain legal entity through a party or person acting as the administrator of the legal entity. This article discusses the constitutionality of paying tax debts to companies that declared bankrupt by a court decision.
Urgensi Pengujian Formil di Indonesia : Pengujian Legitimasi dan Validitas
Faiz Rahman
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1842
The review of the constitutionality of norms is a control mechanism that is carried out on the law-making procedures (procedural review) and the substance of the norm (substantive review). This is a consequence of a constitutional state and the rule of law. Cases of procedural review have often occurred in Indonesia, but the understanding and regulation is still relatively inconsistent as on substantive review. One of the reasons why this condition occurred is due to the lack of regulation regarding the procedure for the law-making process in the Constitution which is an indicator of the procedural review. Therefore, this study tries to answer the nature or urgency of the procedural review, by questioning what was tested by the Constitutional Court in the formal examination? This is doctrinal research which using a conceptual and cases approach in Indonesia, Kolombia, and South Africa. The selection of the case are carried out according to the functional comparative law method, which also considered on non-legal factors such as social and political factors that influence the norm. The results of the study found that the urgency of procedural review is to ensure that the law has fulfilled the aspects of legitimacy and validity. Legitimacy is arisen through meaningful participation, whereas validity comes from the conformity of the law-making processes with the procedures and can be proven materially, not only fulfilling formal requirements.
The Constitutionality of the Electronic Information and Transaction Law: Towards Overcoming SARA Conflict on Social Media
Ismail Hasani;
Halili Halili
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1846
The subsistence of the Electronic Transaction and Information Law control and manage the illicit offenses related to the multiplication of concerns that hold Ethnicity, Religion, Race, and Intergroup (SARA) . Following the idea of law developed by practicality as a way of social regeneration. It is a legal normative investigation utilizing theoretical concurrence and laws. This research is a logical description by using qualitative information examination. The study revealed that content that contains SARA issues is referred to as a hatred statement, which can be construed as an act of communication, carried out by groups or individuals in the form of aggravation and endangered to throw the scandalous actor to prison for utmost six years and a fine of 1.000.000.000 rupiahs. Additionally, the accomplishment of the permissible authority of the Electronic Transaction and Information Law can be classified as non-implementation of the law authenticity establishment as shown from the culture that was not able to go after the rules made by law. It means that this law did not yet have a legal effect. This investigation advocates that society needs to behave by following the officially permitted rules, explained in the Electronic Transaction and Information Law.
Membangun Paradigma Hukum HAM Indonesia Berbasis Kewajiban Asasi Manusia
Paulus Rudy Calvin Sinaga;
Anna Erliyana
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1847
Human rights are essential things to uphold because their existence guarantees the equality of all humanity. In Indonesia, the issue of human rights is still often a problem, and one source of the problem is the imbalance between human rights and unbalanced with human rights obligation. This research was conducted with a systematic literature review approach to propose a human rights law paradigm based on human rights obligations. From the perspective of legal analysis, the nature of this research is categorized into prescriptive research. The materials in this study were sourced from laws, books, and scientific articles from national and international journals that deal with the concept of human rights and human rights law. The results of this study indicate that the enforcement of human rights must look at fulfilling human rights obligations because, in general, a person can claim rights if they have met the requirements. By basing their rights on obligations, human rights law will improve. This article is expected to be able to be one of the references in the application of human rights law in Indonesia to build justice between human rights and obligations.
Kesadaran Berkonstitusi bagi Penegak Hukum terhadap Putusan Mahkamah Konstitusi sebagai Upaya Menjaga Kewibawaan Peradilan
Ahmad Yani
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1848
The decision of the Constitutional Court is a type of decision that is declaratoir constitutive. When the decision of the Constitutional Court states that the law is not binding, because it is contrary to the Constitution, then by itself the decision also creates a new legal situation. The formulation of the problem that will be answered in this research is how the concept of building constitutional awareness for law enforcement institutions to obey the decisions of the Constitutional Court. This research is a type of juridical-normative research, to conduct a search on the decisions of the Constitutional Court. Disobedience to the decision of the Constitutional Court will have fatal consequences, from the potential for a reduction in the function of the Constitutional Court institution to the occurrence of constitutional justice delays. Obedience to the decisions of the Constitutional Court cannot only rely on the legal awareness of the community and state institutions, but also needs to be supported by “coercive” instruments. Therefore, the importance of collaborative collaboration across state institutions so that the decisions of the Constitutional Court can be implemented properly as they should. In addition, it is necessary to design the imposition of sanctions for acts of disobedience to the decisions of the Constitutional Court.
Dari Sekadau ke Sabu Raijua: Menakar Jejak Bawaslu dalam Dinamika Persidangan di Mahkamah Konstitusi
Rima Yuwana Yustikaningrum;
Mohammad Mahrus Ali
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1849
The Election Supervisory Body (Bawaslu) in the hearing of 2020 Regional Head Election Dispute played an essential role as a supervisor and its statements in the field became one of the keys for the Constitutional Court of Justice to obtain balanced, neutral or impartial information. This article focuses on the role and track record of Bawaslu as the supervisor of the Regional Head Elections in the vortex of controversy. Disputes over the results of the regional head elections in the Constitutional Court. In PHPKada, these include North Morowali Regency, Boven Digoel Regency, Sekadau Regency, Pesisir Selatan Regency, and Sabu Raijua Regency where Bawaslu always presents information on the results of supervision in every trial at the Constitutional Court. The facts of the trial that were revealed cannot be separated from the judicial strengthening of Bawaslu's role and the Panel of Judges can elaborate deeper into the results of field supervision. The process of proof in the trial of the Constitutional Court by examining the evidence, witness statements are also equipped with the submission of the results of the report by the party giving the information, namely Bawaslu. The addition of this authority makes Bawaslu no longer just a recommending institution, but also decide the election case.
Pola Pembuktian dalam Putusan Pengujian Formil Undang-Undang di Mahkamah Konstitusi
Retno Widiastuti;
Ahmad Ilham Wibowo
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1844
This study examines eight decisions related to the judicial review of the legislative process in the Constitutional Court. This research aims to obtain two things, namely, (1) to find out the pattern of evidence in the decision on the judicial review of the legislative process in the Constitutional Court; and (2) to analyze the problematic pattern of evidence in the decision on the judicial review of the legislative process in the Constitutional Court. The method used in this research is juridical-normative, with a statutory, conceptual, and case approach. This research concludes, first, show a pattern of evidence that tends to be focused on proving the arguments put forward by the applicant and the evidence he submits and is characterized by the weakness of the arguments and evidence of the applicant, which in some judges’ decisions tend to be fixated on formal truths. Second, the majority of problematic legal formal testing stems from the weakness of the applicant’s evidence which is inversely proportional to the evidence submitted by the relevant parties, in this case, the DPR or the applicant who comes from a political party that has a vote base in parliament. There are other problems, namely (1) the tendency of judges to seek formal, not material truth; (2) there is room for ambiguity in the size of the violation of the procedure for the formation of law; (3) there is a paradigm that formal testing is excluded from material testing; and (4) considering the consequences of the decision.
Metode Tafsir Putusan Mahkamah Konstitusi dalam Pengujian Konstitusional Undang-Undang Cipta Kerja
Dodi Haryono
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1843
The use of the constitutional interpretation method by the judges of the Indonesian Constitutional Court (MK-RI) in their decision’s consideration (ratio decidendi) determine the decisions quality, therefore it must be chosen appropriately. In the context of Indonesian rule of law, the use of constitutional interpretation method should be implemented holistically, integrative, and using a dynamic approach, that must be harmonized with the Pancasila. This article is aimed to explain and analyze the use of constitutional interpretation method in the Constitutional Court Decision Number 91/PUU-XVIII/2020 regarding the Formal Constitutional Review of Law Number 11 of 2020 concerning Job Creation, as well as its theoretical implications. This article also proposes a new approach for constitutional interpretation method which is expected to strengthen the normative legitimacy and justification of the MK-RI decisions in the future. The method of analyses used in this article is the legal normative analyses with a conceptual approach. Finally, this article concludes that the method of constitutional interpretation in the Constitutional Court Decision Number 91/PUU-XVIII/2020 is considered as eclecticism. Using the new approach, the decision has also fulfilled the principles of holistic, integrative and dynamic constitutional interpretation based on Pancasila. For this reason, the Constitutional Court Decision Number 91/PUU-XVIII/2020 deserves to be used as one of the Landmark Decisions at the Indonesian Constitutional Court. However, the eclecticism approach wich is used by Indonesian Constitutional Court to interpret the constitution still needs to be developed in order to increase the normative of legitimacy and justification of decisions quality. In addition, that approach must also be linked to Pancasila both as a rechtsidee and staatsfundamentalnorm of the Indonesian state.
Eksistensi dan Urgensi Peraturan Menteri dalam Penyelenggaraan Pemerintahan Sistem Presidensial
Ridwan Ridwan
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk1845
This research aims to analyze Ministerial Regulations in Indonesian governmental affairs. It is normative legal research with the statute and conceptual approaches. The results of this research show in a presidential system, the position of ministry is a president’s assistant. Thus, they could not be granted attributed authorities through an act. However, the ministerial regulations remain necessary in governmental affairs, especially as a technical law for governmental and presidential regulations. They regulate and operate certain sectors of each ministry. In addition, specific governmental sectors could not be regulated proportionally by using either presidential or even governmental regulations because a governmental regulation has specific legal aims as technical provisions of acts.
Urgensi Shared Responsibility System dalam Manajemen Hakim
Rizti Aprillia
Jurnal Konstitusi Vol. 18 No. 4 (2021)
Publisher : Constitutional Court of the Republic of Indonesia, Indonesia
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DOI: 10.31078/jk18410
Discourse regarding the management of judges in Indonesia continues to emerge, especially triggered by the change of judge status from originally civil servants to state officials. In addition, the one-stop-system factor which still leaves a lot of problems gives birth to new ideas, namely the Shared Responsibility System concept or distribution of authority in judge management which the Draft is now being formulated by the DPR in the form of a draft bill on the position of judges. In many countries, the concept is commonly practiced and in line with the theory of checks and balances between state institutions in order to realize justice accountability. The research used to discuss these problems is juridical normative with a prescriptive research typology. The type of data used in this study is secondary data. The study results concluded that it is necessary to think of a way out as a new concept in improving judicial management. The solution offered was that the management of judges to be no longer carried out by one institution, but requires the involvement of other institutions.