PENA LAW: International Journal of Law

THE ROLE OF THIRD PARTIES IN THE REPAYMENT OF TAX DEBTS: AN ALTERNATIVE SOLUTION FOR STRUGGLING TAXPAYERS

Dedi Marsudi Lawe — 2025-01-03

This research discusses the alternative of tax debt repayment by third parties as a solution for taxpayers in Indonesia who experience economic limitations in fulfilling their tax obligations. Amidst the low tax to Gross Domestic Product (GDP) ratio and tax compliance challenges in Indonesia, third-party involvement emerges as an innovative option that can help improve tax compliance and state revenue stability. This research uses normative legal methods with statutory, conceptual, and case approaches, and is analyzed through the lens of welfare state theory, utilitarianism theory, and development law theory. The results show that the involvement of third parties in tax repayment, if based on a valid civil law relationship, can be accommodated in the Indonesian tax system to reduce the burden on taxpayers who are financially incapable. Policy recommendations include the establishment of clear regulations, a strict monitoring system, as well as an updated tax information system to support third-party involvement. The contribution of this research is to provide a legal basis and policy recommendations to create a tax system that is more inclusive, adaptive, and supports the welfare of the wider community.

IMPLEMENTASI PASAL 201 AYAT (11) UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2020 (STUDI PENETAPAN PENJABAT WALIKOTA PEKANBARU)

Afrinaldy Rustam — 2024-12-20

Penelitian ini bertujuan untuk menganalisis implementasi Pasal 201 Ayat (11) Undang-Undang Republik Indonesia Nomor 6 Tahun 2020 dalam proses penetapan Penjabat (Pj.) Wali Kota Pekanbaru. Penelitian ini dilatarbelakangi oleh urgensi keberadaan Pj. kepala daerah untuk menjamin keberlangsungan pemerintahan daerah saat terjadi kekosongan jabatan kepala daerah definitif. Fokus penelitian terletak pada aspek regulasi, mekanisme penetapan, serta tantangan yang dihadapi dalam pelaksanaannya.

Metode penelitian yang digunakan adalah yuridis-normatif dengan pendekatan perundang-undangan dan analisis data sekunder melalui studi dokumen serta wawancara dengan pihak terkait, seperti Kementerian Dalam Negeri, pemerintah daerah, dan ahli hukum tata negara. Hasil penelitian menunjukkan bahwa pelaksanaan Pasal 201 Ayat (11) telah sesuai dengan prosedur yang diatur, namun terdapat kendala dalam transparansi proses seleksi dan komunikasi dengan masyarakat. Hal ini berpotensi menimbulkan permasalahan legitimasi di tingkat lokal.

Kesimpulan dari penelitian ini adalah perlunya perbaikan tata kelola dalam mekanisme pengangkatan Pj. kepala daerah, termasuk penguatan pengawasan, peningkatan keterbukaan informasi, dan optimalisasi peran masyarakat dalam memberikan masukan. Rekomendasi diberikan kepada pemerintah pusat untuk menyempurnakan regulasi terkait dan pemerintah daerah untuk meningkatkan sinergi dalam menjalankan tugas pemerintahan sementara.

THE INFLUENCE OF LEGAL PROFESSION INTEREST ON TEENS THROUGH NETFLIX VIEWING IN INDONESIA

Rayhan Nur Yuviro — 2025-01-05

This study aims to determine the extent of the influence of watching using the Netflix application on the interest of teenagers in Indonesia to work in the field of Law. Given the development of science, technology and information due to globalization that cannot be stopped in the world including in Indonesia, it has resulted in anyone being able to easily access various things via the Internet including just for entertainment. It is not surprising that currently teenagers in Indonesia access a lot of watch on demand applications, especially the Netflix watch on demand application. The many choices of films that can be easily accessed by teenagers make them fond of watching Netflix to find entertainment, including films that have legal themes/elements or are related to the world of law. Considering that adolescence is a time of searching for identity/self-identity which makes teenagers vulnerable to interference or influence, whether in the form of ideas, feelings, behavior, intellectual capacity, or new dreams to be achieved. Therefore, at this age/phase of adolescence, teenagers generally begin to determine the direction and attitude related to their profession in the future. Of course, teenagers in determining their professional interests are influenced by various factors, one of which is the influence of shows accessed by teenagers on Netflix.

THE INFLUENCE OF BANKRUPTCY LAW IN THE SETTLEMENT OF PROBLEM DEBT LOANS RELATED TO INVESTMENT DEVELOPMENT IN INDONESIA

YUHELSON YUHELSON — 2025-01-04

This study aims to determine the extent of the influence of Bankruptcy law consisting of Bankruptcy statements and Suspension of Debt Payment Obligations (PKPU), as one of the legal instruments in the settlement of problem loans in Indonesia consisting of management, peace, and/or settlement/sale of debtor assets carried out by the Curator in the bankruptcy process, or the Administrator in the PKPU process. The Bankruptcy declaration mechanism is based on a court decision which results in the execution having the same legal force as a court decision in general, so that the execution of bankrupt debtor assets must be carried out through public sales/auctions so that transparent, accountable, and accountable sales can be carried out. Meanwhile, the PKPU mechanism is intended to achieve peace so that debtors' debts and problematic credits can be restructured to creditors and so that the debtor's business can run again. Bankruptcy legal instruments are now a trend in resolving debt disputes or bad credit that is most in demand because of its faster resolution, considering that Bankruptcy law has a fast-dimensional legal system (speedy trial), so that the rights of creditors and debtors can be more guaranteed based on applicable law. Both through the Bankruptcy declaration mechanism and PKPU, both are intended to protect the interests of debtors and creditors.

THE APPLICATION OF DEMOCRATIC PRINCIPLES IN INDONESIA'S ELECTORAL SYSTEM

Taufik Irawan — 2025-01-02

This research examines the application of democratic principles in the General Election system in Indonesia, focusing on aspects of popular sovereignty, equal suffrage, freedom of choice, and transparency and accountability. Based on a normative juridical approach, this research finds that although the Indonesian electoral system has adopted the principle of LUBER JURDIL and is regulated by various regulations that support democracy, its implementation still faces serious challenges. The practices of money politics, identity politics, and the spread of hoaxes still threaten the quality of elections and damage their integrity. This research provides recommendations that election supervision be strengthened, political education be expanded, and law enforcement against election violations be sharpened to improve the quality of democracy in Indonesia.

KAJIAN POLITIK HUKUM OTONOMI DAERAH DITINJAU DARI IMPLEMENTASI JANJI-JANJI POLITIK PEMIMPIN TERPILIH DI PROVINSI RIAU

Afrinaldy Rustam — 2024-12-23

Janji politik menjadi indikator yang sangat penting untuk mempengaruhi para pemilih. Kajian ini berusaha mendeskripsikan dan menganalisis kebijakan politik pelaksanaan dan kinerja Gubernur Riau, Syamsuar, setelah menjadi kepala daerah di Provinsi Riau. Tujuan penelitian ini adalah untuk menganalisis relevansi politik Syamsuar dengan janji-janji politik di Provinsi Riau pada masa pemerintahannya. Jenis penelitian ini adalah penelitian hukum normatif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan cara studi kepustakaan dengan melakukan studi kepustakaan yang berkaitan dengan objek penelitian ini. Analisis data dalam penelitian ini dilakukan secara sistematis berdasarkan permasalahan penelitian yang diuraikan secara kualitatif. Teori utama yang digunakan dalam penelitian ini adalah Kebijakan Publik dan Kekuasaan. Hasil penelitian ini menunjukkan bahwa janji-janji politik Syamsuar sudah dilaksanakan secara keseluruhan. Akan tetapi, masih ada beberapa janji politik yang belum terealisasi sesuai harapan masyarakat khususnya di bidang infrastruktur karena berkembang secara perlahan. Hal ini disebabkan minimnya anggaran pembangunan dan masalah inefisiensi dalam kinerja birokrasi.

THE EXISTENCE OF BUYBACK GUARANTEE IN INDONESIAN SECURITY LAW RELATED TO HOUSE PURCHASE FROM DEVELOPER WITH KPR FACILITY

Assyfa Putri Sonya — 2025-01-05

Buyback Guarantee is generally used in banking practice, but its regulation in Indonesian positive law is still limited. Buyback Guarantee is basically a guarantee given by the developer to the buyer or bank, which ensures the repurchase of the property in the event of inability or failure in the sale and purchase process. In the context of guarantee law, Buyback Guarantee reflects the application of the principle of freedom of contract and the principle of prudence (prudential banking), which aims to provide protection and legal certainty for banks and consumers. However, the Buyback Guarantee agreement is not explicitly regulated in the Civil Code (KUHPerdata), so its existence in Indonesian guarantee law still poses challenges in terms of its application and regulation.

PRINCIPLES OF DISCLOSURE AND DIRECTORS' LIABILITY FOR CAPITAL MARKET OFFENCES

Khairil Poloan — 2025-01-04

This study aims to analyse the liability of directors for violations of the principle of information disclosure in the Indonesian capital market, with a focus on the implementation of information transparency obligations and the legal impact arising from such violations. This research also examines the application of the principles of Good Corporate Governance (GCG) in information management and the role of organ theory in regulating the responsibility of directors. The results show that violations of the principle of information disclosure can lead to administrative, criminal, and civil sanctions that harm the company's reputation and the integrity of the capital market. In addition, weak GCG implementation in information management increases the risk of violations. This study suggests strengthening regulations and law enforcement related to information disclosure as well as strengthening supervision of the implementation of GCG principles.