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Fandy William Songgo
Abstrak :
Dengan diberlakukannya otonomi daerah di Indonesia, pemerintah daerah mempunyai kewenangan besar dalam melaksanakan pembangunan di daerahmya. Kewenangan melaksanakan pembangunan daerah haruslah selaras dengan pembangunan hukum di daerah. Peraturan Daerah dan Peraturan Bupati sebagai produk hukum daerah merupakan sarana untuk memayungi pembangunan di daerah tetap harmonis dan tertib. Tesis ini berupaya menganalisa bagaimana arah pembangunan hukum di Kabupaten Poso berdasarkan asas kebijakan publik selain itu, tesis ini juga menganalisa bagaimana implementasi pengaturan hukum dalam pembangunan di Kabupaten Poso saat ini. Pembangunan hukum menyangkut pembangunan stuktur hukum, substansi hukum, dan budaya hukum. Perlu dipahami dalam tesis ini yang di maksud sebagai pembangunan hukum adalah substansi hukum. Penulisan tesis ini menggunakan metode penelitiasn yuridis normatif yang menitikberatkan kepada studi penerapan kaidah-kaidah atau norma-norma dalam pembangunan hukum dan berbagai literatur yang relevan dengan permasalahan pembangunan dan kebijakan publik. Metode lainnya yang digunakan untuk menjawab permasalahan adalah dengan mendeskripsikan dan menganalisa arah pembangunan hukum dan implementasi dalam pengaturan hukum daerah Kabupaten Poso. Berdasarkan analisis, pembangunan hukum di kabupaten poso telah sesuai dengan asas kebijakan publik dan mengarah pada pembangunan keamanan dan ketertiban, pembangunan ekonomi, serta pembangunan kesejahteraan rakyat. Selain itu, juga disimpulkan bahwa implementasi pengaturan hukum dalam pembangunan di Kabupaten Poso saat ini cukup baik, dengan dikeluarkannya berbagai produk hukum daerah yang menunjang rencana pembangunan di kabupaten Poso. ......With the implementation of regional autonomy in Indonesia, local governments have considerable authority in implementing regional development. The authority to implement the regional development should be aligned with the development of law in regions. The local and regent regulations as local laws are means for umbrella to the regional development in order to remain harmonious and orderly. This research tried to analyze the development of law in Poso regency based on the principle of public policy. Besides, this research also analyzed the implementation of arrangement of law related to current development in Poso regency. The development of law involves development of law structure, law substance, and law culture. It needs to be understood that in this thesis, what is meant as development of law refers to law substance. The writer used juridical normative research method with an emphasis on the study application of rules and norms in the development of law and various literature relevant to development problems and public policy. Another method used to answer the problems was by describing and analyzing the development of law and the implementation of arrangement of law in Poso regency. Based on the analysis, the development of law in Poso regency has been in accordance with the public policy and led to the development of security and order, economic development, and development of people's welfare. With the release of a variety of local laws that supported the development plans in Poso regency, it was concluded that the implementation of arrangement of law regarding development in Poso regency is currently quite satisfied.
Jakarta: Fakultas Hukum Universitas Indonesia, 2014
T43049
UI - Tesis Membership  Universitas Indonesia Library
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A. Nuraisyah
Abstrak :
[ABSTRAK
Reformasi dalam tata kelola penyelenggaraan pemerintah kita kenal dengan istilah reformasi birokrasi. Beberapa permasalahan yang dihadapi adalah perbedaan pemahaman terhadap peraturan dan manajemen sumber daya manusia aparatur belum dilaksanakan secara optimal untuk meningkatkan profesionalisme, kinerja pegawai dan organisasi. Tunjangan kinerja merupakan cara yang digunakan untuk meningkatkan profesionalisme kinerja pegawai sebagai bentuk penghargaan terhadap prestasi kerja Aparatur Sipil Negara dalam rangka pelaksanaan reformasi birokrasi. Tesis ini berupaya untuk mengetahui kesesuaian PERMEN KP Nomor 30/PERMEN-KP/2013 dalam hal penilaian dan pemberian tunjangan kinerja sebagaimana Undang-Undang Nomor 5 Tahun 2014 tentang Aparatur Sipil Negara mengaturnya dalam Manajeman Aparatur Sipil Negara (ASN) serta menganalisis dampak pemberian tunjangan kinerja dapat mempengaruhi peningkatan kinerja pegawai Inspektorat Jenderal (Itjen KKP) apabila dikaitkan dengan asas akuntabilitas dalam hukum administrasi kepegawaian. Penulisan tesis ini menggunakan metode penelitian yuridis normatif dengan melihat, menelaah dan menginterpretasikan hal-hal yang bersifat teoritis yang menyangkut asas-asas hukum berupa konsepsi, peraturan perundangundangan, pandangan, doktrin hukum dan sistem hukum yang berkaitan. Berdasarkan analisis, perbedaan pemahaman mengenai peraturan pada tingkat pusat terhadap pengisian penilaian kinerja yang dilakukan berdampak tidak berjalannya penilaian kinerja secara teratur dan tertib. Pemberian tunjangan kinerja pada lingkup Itjen KKP belum menunujukkan peningkatan kinerja yang signifikan. Hal ini berakibat terhadap terhambatnya pelaksanaan reformasi birokrasi sebagai perubahan besar dalam tata kelola pemerintahan (good governance) di lingkup Itjen KKP.
ABSTRACT
Reform of governmental performance management so called Bureaucracy Reform. Some faced problems are the difference between comprehension to regulation and human resource (apparatus) management had not been implemented to increase professionalism, employees performance and organization optimally. Performance support/allowance is any method to increase professionalism of employees performance as any appreciation/award to achievement of State Civil Servant within framework of bureaucracy reformation implementation. This thesis had endeavored to know suitability of Governmental Regulation of Marine and Fishery No. 30/PERMEN-KP/2013 regarding evaluation and performance awarding/supporting as Law No.5 of 2014 on State Civil Apparatus regulating in State Civil Apparatus (ASN) management and impact analysis of such performance awarding/supporting may influence employees performance increasing of General Inspectorate of Maritime and Fishery Ministry if it is related with accountability principles in employee administrative law. This thesis writing uses normative and juridical research method by observing, studying and interpreting theories relating to legal principle such as conception, rules and regulation, legal doctrine and related law system. Based on analysis, comprehension on regulation at central/state level against performance evaluation completing having impact that performance evaluation may not be implemented regularly and orderly. Performance awarding/supporting at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries had not indicated significant performance increasing. It result in the hindrance of bureaucracy reform implementation of good governance at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries.;Reform of governmental performance management so called Bureaucracy Reform. Some faced problems are the difference between comprehension to regulation and human resource (apparatus) management had not been implemented to increase professionalism, employees performance and organization optimally. Performance support/allowance is any method to increase professionalism of employees performance as any appreciation/award to achievement of State Civil Servant within framework of bureaucracy reformation implementation. This thesis had endeavored to know suitability of Governmental Regulation of Marine and Fishery No. 30/PERMEN-KP/2013 regarding evaluation and performance awarding/supporting as Law No.5 of 2014 on State Civil Apparatus regulating in State Civil Apparatus (ASN) management and impact analysis of such performance awarding/supporting may influence employees performance increasing of General Inspectorate of Maritime and Fishery Ministry if it is related with accountability principles in employee administrative law. This thesis writing uses normative and juridical research method by observing, studying and interpreting theories relating to legal principle such as conception, rules and regulation, legal doctrine and related law system. Based on analysis, comprehension on regulation at central/state level against performance evaluation completing having impact that performance evaluation may not be implemented regularly and orderly. Performance awarding/supporting at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries had not indicated significant performance increasing. It result in the hindrance of bureaucracy reform implementation of good governance at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries.;Reform of governmental performance management so called Bureaucracy Reform. Some faced problems are the difference between comprehension to regulation and human resource (apparatus) management had not been implemented to increase professionalism, employees performance and organization optimally. Performance support/allowance is any method to increase professionalism of employees performance as any appreciation/award to achievement of State Civil Servant within framework of bureaucracy reformation implementation. This thesis had endeavored to know suitability of Governmental Regulation of Marine and Fishery No. 30/PERMEN-KP/2013 regarding evaluation and performance awarding/supporting as Law No.5 of 2014 on State Civil Apparatus regulating in State Civil Apparatus (ASN) management and impact analysis of such performance awarding/supporting may influence employees performance increasing of General Inspectorate of Maritime and Fishery Ministry if it is related with accountability principles in employee administrative law. This thesis writing uses normative and juridical research method by observing, studying and interpreting theories relating to legal principle such as conception, rules and regulation, legal doctrine and related law system. Based on analysis, comprehension on regulation at central/state level against performance evaluation completing having impact that performance evaluation may not be implemented regularly and orderly. Performance awarding/supporting at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries had not indicated significant performance increasing. It result in the hindrance of bureaucracy reform implementation of good governance at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries., Reform of governmental performance management so called Bureaucracy Reform. Some faced problems are the difference between comprehension to regulation and human resource (apparatus) management had not been implemented to increase professionalism, employees performance and organization optimally. Performance support/allowance is any method to increase professionalism of employees performance as any appreciation/award to achievement of State Civil Servant within framework of bureaucracy reformation implementation. This thesis had endeavored to know suitability of Governmental Regulation of Marine and Fishery No. 30/PERMEN-KP/2013 regarding evaluation and performance awarding/supporting as Law No.5 of 2014 on State Civil Apparatus regulating in State Civil Apparatus (ASN) management and impact analysis of such performance awarding/supporting may influence employees performance increasing of General Inspectorate of Maritime and Fishery Ministry if it is related with accountability principles in employee administrative law. This thesis writing uses normative and juridical research method by observing, studying and interpreting theories relating to legal principle such as conception, rules and regulation, legal doctrine and related law system. Based on analysis, comprehension on regulation at central/state level against performance evaluation completing having impact that performance evaluation may not be implemented regularly and orderly. Performance awarding/supporting at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries had not indicated significant performance increasing. It result in the hindrance of bureaucracy reform implementation of good governance at scope of General Inspectorate of Ministry of Marine Affairs and Fisheries.]
Jakarta: Fakultas Hukum Universitas Indonesia, 2014
T43110
UI - Tesis Membership  Universitas Indonesia Library
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Dicky Adharya
Abstrak :
ABSTRAK
Penelitian ini bertujuan menganalisis strategi pengawasan APIP dan implikasi hukum atas hasil pengawasan APIP terhadap penyalahgunaan wewenang yang dilakukan oleh badan/pejabat penyelenggara Negara sesuai dengan Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan. Metodologi yang dilakukan melalui pendekatan perundang-undangan, konseptual dan sejarah. Dengan menggunakan metode penelitian tersebut, dapat diketahui bahwa praktik pengawasan organisasi APIP berada pada sisi complain/kepatuhan saja yang bersifat mencari kesalahan, yaitu melalui audit tujuan tertentu dengan metode Investigasi. Dalam perkembangan praktik pengawasan internal, konsep pengawasan lebih mengutamakan memberikan nilai tambah bagi organisasi, dan konsep pengawasan yang dicita-citakan menurut UU 30/2014 yaitu bersifat preventif. Pelaksanaan pengawasan yang bersifat preventif dapat diwujudkan melalui pembentukan unit kepatuhan internal dan pelaksanaan audit hukum. Dari sisi implikasi hukum hasil pengawasan APIP, maka penyalahgunaan wewenang yang dilakukan oleh pejabat pemerintahan seharusnya dapat diselesaikan terlebih dahulu secara administrasi, namun apabila penyalahgunaan wewenang tersebut mengandung unsur pidana yaitu ancaman, suap, dan tipu muslihat untuk memperoleh keuntungan yang tidak sah, maka atas dugaan penyalahgunaan wewenang tersebut diselesaikan melalui proses pidana.
ABSTRACT
This study aimed to analyze the APIP supervision strategy and legal implications for the results of APIP supervision related to the abuse of authority conducted by the state agency officer in accordance with Law No 30 of 2014 on Government Administration. Then methodologies of the study are through legislation, conceptual and historical approaches. By using those methods, it can be seen that APIP organizational oversight practice is on the compliance side only that is seeking error, through the audit of certain objectives by the method of Investigation. In the development of internal supervision practice, the concept of supervision prioritizes adding value to the organization, and the concept of supervision aspired under Law 30 2014 is preventive. Implementation of preventive supervision can be realized through the establishment of internal compliance units and the implementation of legal audits. In terms of legal implications of APIP results, abuse of authority by government officials should be solved administratively first, but if the abuse of the authority contains criminal elements of threat, bribery and deception to gain unauthorized gain, then on suspicion abuse of authority is resolved through criminal.
Depok: Universitas Indonesia, 2018
T49854
UI - Tesis Membership  Universitas Indonesia Library
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Hutabarat, Netty Karolin
Abstrak :
Dengan berlakunya Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja, Peraturan Pemerintah Nomor 24 Tahun 2018 dianggap tidak lagi relevan dan dicabut dengan Peraturan Pemerintah Nomor 5 Tahun 2021 tentang Penyelenggaraan Perizinan Berusaha Berbasis Risiko. Peraturan Pemerintah Nomor 5 Tahun 2021 ini juga merupakan dasar diubahnya OSS menjadi Online Single Submission Risk Based Approach atau yang biasa kita kenal dengan OSS Berbasis Risiko. Hadirnya layanan ini menjadi salah satu cara yang digunakan untuk semakin mempermudah pengajuan perizinan untuk berusaha di Indonesia, baik di tingkat pusat maupun di daerah, dengan menyeragamkan mekanisme serta proses pengurusan perizinan di seluruh wilayah Indonesia. Kehadiran OSS-RBA merupakan langkah penting pemanfaatan teknologi informasi dalam penyelenggaraan reformasi pelayanan dengan semangat demi memberikan kemudahan dan kepastian hukum untuk pelaku usaha di Indonesia. Namun dibalik semangat tersebut, ternyata keberadaan Peraturan Pemerintah Nomor 5 Tahun 2021 tidak selamanya memberikan manfaat bagi semua pihak. Terdapat kekosongan hukum akibat pengaturan mengenai kewajiban Persekutuan Komanditer mencatatkan pendirian ke Kementerian Hukum dan HAM, yang sebelumnya diatur dalam, Peraturan Pemerintah Nomor 24 Tahun 2018, tidak diatur di dalam Peraturan Pemerintah Nomor 5 Tahun 2021. Ketiadaan pengaturan ini menjadikan hilangnya dasar hukum penentu kedudukan hukum pendirian CV di Indonesia yang dikhawatirkan dapat berimplikasi pada ketidakpastian legalitas badan usaha Persekutuan Komanditer yang didirikan setelah diundangkannya peraturan pemerintah tersebut. Hal ini tidaksejalan dengan semangat Pemerintah dalam meningkatkan iklim investasi dan kemudahan berusaha di Indonesia. Dengan menggunakan metode penelitian yuridis normatif, tulisan ini akan menganalisis mengenai bagaimana legalitas badan usaha Persekutuan Komanditer dalam melakukan kegiatan usaha dan kedudukan hukum Persekutuan Komanditer, secara spesifik yang didirikan setelah diterbitkan Peraturan Pemerintah Nomor 5 Tahun 2021 dalam menjalankan usahanya. ......With the enactment of Law Number 11 of 2020 concerning Job Creation, Government Regulation Number 24 of 2018 is deemed no longer relevant and revoked by Government Regulation Number 5 of 2021 concerning Implementation of Risk-Based Approach. Government Regulation Number 5 of 2021 is also the basis for changing OSS to Online Single Submission Risk Based Approach or what we usually know as Risk-Based OSS. The presence of this service is one of the ways used to make it easier to apply for permits for doing business in Indonesia, both at the central and regional levels, by uniforming the mechanism and process for obtaining permits in all regions of Indonesia. The presence of the OSS-RBA is an important step in the use of information technology in the implementation of service reform in the spirit of providing convenience and legal certainty for business actors in Indonesia. But behind this spirit, it turns out that the existence of Government Regulation Number 5 of 2021 does not always provide benefits for all parties. There is a legal vacuum due to the regulation regarding the obligation of Limited Partnerships to register their establishment with the Ministry of Law and Human Rights, which was previously regulated in Government Regulation Number 24 of 2018, but is not regulated in Government Regulation Number 5 of 2021. This absence of regulation results in the loss of the legal basis for determining legal standing the establishment of Limited Partnership in Indonesia which is feared to have implications for the uncertainty of the legality of the Limited Partnership business entity that was established after the promulgation of the government regulation. This is not in line with the spirit of the Government in improving the investment climate and ease of doing business in Indonesia. By using normative juridical research methods, this thesis will analyze how the legality of limited partnership business entities is in carrying out business activities and the legal status of limited partnerships, specifically those established after the issuance of Government Regulation Number 5 of 2021 in carrying out their business.
Jakarta: Fakultas Hukum Universitas Indonesia, 2023
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Marina Kurniawati
Abstrak :
Pegawai yang melakukan tindak pidana dan penyelewengan dapat di berhentikan dari jabatannya sebagai Pegawai Negeri Sipil, yang menjadi masalah adalah banyak Pegawai Negeri Sipil yang diberhentikan merasa dirinya masih layak untuk menjadi Pegawai Negeri Sipil, padahal sudah terbukti menjadi pelaku tindak pidana dan mendapatkan hukuman berdasarkan putusan hakim yang berkekuatan hukum tetap. Di dalam Undang Undang Aparatur Sipil Negara belum menjelaskan secara rinci mengenai sanksi admnistrasi kepada Pegawai Negeri Sipil yang melakukan tindak pidana narkotika.Kejahatan Narkotika merupakan kejahatan yang luar biasa dan merupakan tindak pidana khusus, tindak pidana khusus berbeda dengan tindak pidana biasa dan pengaturannya juga berbeda dengan aturan pidana biasa. Untuk itu dibutuhkan aturan jelas mengenai tidak pidana narkotika yang dilakukan oleh Pegawai Negeri Sipil. Metode yang di gunakan dalam penelitian ini adalah doctrinal. Tujuan dari penelitian ini adalah Menganalisis Sanksi Administrasi Pegawai Negeri Sipil yang terlibat kasus pidana narkotika di Indonesia. Selain itu, memberikan analisis mengenai konsep Penjatuhan Hukuman Disiplin Pegawai Negeri Sipil yang melakukan tindak pidana narkotika di Indonesia berdasarkan Peraturan Perundang Undangan dan menganalisis penjatuhan hukuman disiplin bagi Pegawai Negeri Sipil terkait kasus pidana narkotika. Hasil dari penelitian adalah bahwa terdapat inkonsistensi antara Undang Undang kepegawaian dengan peraturan pendelegasiannya,serta dalam Hukum Kepegawaian di Indonesia masih belum membahas tentang tindak pidana berulang terutama dalam tindak pidana khusus berupa tindak pidana narkotika. Selain itu,  Hakim di Indonesia  memiliki perbedaan pendapat mengenai tindak pidana berencana dan tidak berencana, ada hakim yang mengganggap tindak pidana narkotika adalah tindak pidana berencana namun ada juga yang mengganggap narkotika adalah tindak pidana tidak berencana. ......Civil Servants who commit criminal offenses and fraud can be terminated from their position as Civil Servants, the problem is that many dismissed Civil Servants feel that they are still eligible to become Civil Servants, even though they have been proven to be perpetrators of criminal acts and received sentences based on judicial decisions that are legally binding. The Law on State Civil Apparatus has not explained in detail about administrative sanctions for Civil Servants who commit narcotics crimes. Narcotics crimes are extraordinary crimes and are special crimes, special crimes are different from ordinary crimes and their arrangements are also different from ordinary criminal rules. For this reason, clear rules are needed regarding narcotics crimes committed by Civil Servants. The method used in this study is doctrinal. The purpose of this study is to analyze the administrative sanctions of civil servants involved in narcotics criminal cases in Indonesia. In addition, providing analysis of the concept of Disciplinary Punishment of Civil Servants who commit narcotics crimes in Indonesia based on laws and regulations and analyze the imposition of disciplinary punishment for Civil Servants related to drug criminal cases. The result of the study is that there are inconsistencies between the Civil Service Law and its delegation regulations, and in the Civil Service Law in Indonesia still does not discuss repeated crimes, especially in special crimes in the form of narcotics crimes. . In addition, judges in Indonesia have different opinions regarding premeditated and unplanned crimes, there are judges who consider narcotics crimes to be premeditated crimes but there are also those who consider narcotics to be unplanned crimes.
Jakarta: Fakultas Hukum Universitas Indonesia, 2023
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Dimas Agung Prasetiyo
Abstrak :
Kedudukan Penjabat Gubernur pada prinsipnya merupakan pejabat sementara yang diangkat untuk mengisi kekosongan jabatan Gubernur selaku kepala daerah berdasarkan ketentuan dalam Pasal 201 ayat (9) Undang-Undang Nomor 10 Tahun 2016 tentang Perubahan Kedua atas Undang-Undang Nomor 1 Tahun 2015 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2014 tentang Pemilihan Gubernur, Bupati, dan Walikota menjadi Undang-Undang. Pada saat kondisi kekosongan tersebut, Penjabat Gubernur memiliki kedudukan yang setara dengan Gubernur definitif selaku kepala daerah. Meskipun memiliki kedudukan yang sama selaku kepala daerah, Penjabat Gubernur mempunyai limitasi kewenangan dalam hal manajemen ASN. Limitasi kewenangan Penjabat Gubernur tersebut berdasarkan Pasal 25 ayat (1) Peraturan Presiden Nomor 116 Tahun 2022 tentang Pengawasan dan Pengendalian Pelaksanaan Norma, Standar, Prosedur, dan Kriteria Manajemen Aparatur Sipil Negara dan Pasal 15 ayat (2) Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2023 tentang Penjabat Gubernur, Penjabat Bupati, dan Penjabat Walikota, yang telah menimbulkan dampak besar dalam hal pembinaan manajemen ASN. Pelaksanaan terhadap ketentuan tersebut mengakibatkan penyelenggaraan urusan pemerintahan daerah menjadi dalam kondisi yang stagnan dan sulit diimplementasikan. Stagnasi manajemen ASN tersebut terjadi setidaknya sampai dengan Penjabat Gubernur mendapatkan pertimbangan teknis dari Kepala Badan Kepegawaian Negara dan mendapatkan persetujuan tertulis dari Menteri Dalam Negeri. Lantas jika kedua syarat tersebut telah terpenuhi, Penjabat Gubernur baru dapat melaksanakan pengangkatan, pemindahan, pemberhentian, promosi, mutasi pegawai yang dimanifestasikan dalam suatu keputusan. ......In principle, the position of the Acting Governor is that of a temporary official appointed to fill the vacancy in the position of Governor as regional head based on the provisions in Article 201 paragraph (9) of Law Number 10 of 2016 concerning the Second Amendment to Law Number 1 of 2015 concerning the Determination of Replacement Government Regulations Law Number 1 of 2014 concerning the Election of Governors, Regents and Mayors becomes law. At the time of the vacancy, the Acting Governor has the same position as the definitive Governor as regional head. Even though he has the same position as regional head, the Acting Governor has limited authority in terms of ASN management. The limitations on the authority of the Acting Governor are based on Article 25 paragraph (1) of Presidential Regulation Number 116 of 2022 concerning Supervision and Control of the Implementation of Norms, Standards, Procedures and Criteria for Management of State Civil Apparatus and Article 15 paragraph (2) of Minister of Home Affairs Regulation Number 4 of 2023 regarding Acting Governors, Acting Regents and Acting Mayors, which have had a major impact in terms of developing ASN management. Implementation of these provisions results in the implementation of regional government affairs being in a stagnant condition and difficult to implement. This stagnation in ASN management occurred at least until the Acting Governor received technical considerations from the Head of the State Civil Service Agency and received written approval from the Minister of Home Affairs. Then, if these two conditions have been met, the new Acting Governor can carry out the appointment, transfer, dismissal, promotion, transfer of employees as manifested in a decision.
Jakarta: Fakultas Hukum Universitas Indonesia, 2024
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Aulia Abdurrahman
Abstrak :
Kepopuleran aset kripto beberapa waktu lalu memberikan daya tarik kepada masyarakat untuk mulai melakukan investasi pada barang yang tidak berwujud, khususnya terkait dengan NFT. Namun, hingga saat ini tidak ada satu pun pengaturan di Indonesia yang membahas secara khusus mengenai pengertian dan pengaturan mengenai pajak pertambahan nilai dari aset kripto NFT ini. Oleh karena itu, dengan penelitian yang bersifat yuridis normatif maka penelitian ini akan menganalis mengenai bagaimana penarikan pajak pertambahan nilai atas barang tidak berwujud dan aset kripto NFT di Indonesia dapat dilakukan. Dari penelitian ini, didapatkan beberapa poin penting yang menjadi permasalah dalam pengenaan pajak pertambahan nilai atas barang tidak berwujud, serta terkait dengan penarikan pajak pertambahan nilai atas NFT; yaitu perbedaan treshold dalam penarikan pajak antara pemungut PPN PMSE dengan PKP, serta kekurangan yang mengenai pengaturan atas aset kripto NFT yaitu terdapat dua aturan yang memiliki konflik dalam pengukuhan aset kripto yang bisa diperdagangkan oleh Pedangan Fisik Aset Kripto. Saran yang dapat diberikan adalah untuk dilakukan kajian tambahan baik terhadap pengaturan pajak pertambahan nilai barang tidak berwujud serta pajak pertambahan nilai terhdapa aset kripto NFT. ......The popularity of crypto assets some time ago attracted people to start investing in intangible goods, especially related to NFTs. However, until now there is no single regulation in Indonesia that specifically addresses the understanding and regulation of the value added tax of this NFT crypto asset. Therefore, with normative juridical research, this research will analyze how the withdrawal of value added tax on intangible goods and NFT crypto assets in Indonesia can be carried out. From this research, several important points were obtained which became a problem in the imposition of value added tax on intangible goods, as well as related to the collection of value added tax on NFTs; namely the difference in thresholds for withdrawing taxes between VAT collectors for PMSE and PKP, as well as deficiencies regarding regulation of NFT crypto assets, namely that there are two rules that have conflicts in strengthening crypto assets that can be traded by Physical Crypto Asset Traders. The advice that can be given is to carry out additional studies both on the regulation of value-added tax on intangible goods and value-added tax on NFT crypto assets.
Jakarta: Fakultas Hukum Universitas Indonesia, 2023
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Maria Farida Indrati
Jakarta: Fakultas Hukum UI, 2000
340 MAR t
Buku Teks  Universitas Indonesia Library
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Amalia Septiana
Abstrak :
Penelitian ini membahas mengenai peralihan aset rumah dinas eks Perusahaan Kereta Api Swasta Belanda hasil tindakan Nasionalisasi, tanpa melalui proses peralihan sesuai perundang-undangan yang berlaku. Perubahan status badan hukum dari Perusahaan Jawatan Kereta Api (PJKA), dahulu di bawah Departemen Perhubungan menjadi PT. KAI (Persero) di bawah Kementerian Badan Usaha Milik Negara, tidak serta merta mengakibatkan asetnya ikut beralih. Kasusnya timbul ketika PT. KAI (Persero) mengeluarkan surat peringatan terhadap para penghuni rumah dinas eks perusahaan kereta api swasta Belanda tersebut karena tidak mau membayar sewa. Para penghuni menganggap bahwa PT. KAI (Persero) tidak berhak memungut sewa karena tanah dan rumah dinas tersebut menurut peraturan perundang-undangan yang berlaku belum menjadi aset PT. KAI (Persero). Adapun permasalahan hukum yang diangkat dalam penelitian ini adalah tindakan yang dilakukan PT. KAI (Persero) dalam memanfaatkan, menguasai dan menyewakan aset rumah dinas eks perusahaan kereta api Belanda tersebut yang berdiri di atas tanah Hak Pakai atas nama PJKA cq Departemen Perhubungan RI. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan analisa data secara preskriptif. Berdasarkan hasil penelitian disimpulkan bahwa peralihan aset dari perusahaan kereta api Belanda ke PT. KAI (Persero) belum sah dan valid, karena belum ada Peraturan Pemerintah yang menyatakan secara tegas bahwa terhadap aset tersebut sebagai penyertaan modal kepada PT. KAI (Persero). Sehingga, tindakan PT. KAI (Persero) memungut sewa serta memanfaatkan aset berupa rumah dinas, tidak dapat dibenarkan, karena status aset tersebut merupakan Barang Milik Negara, yang seharusnya hasil sewa disetorkan ke dalam kas Negara bukan kepada kas PT. KAI (Persero). ......This research discusses the transfer of assets of the former Dutch Private Railway Company as a result of the nationalization, without going through the transition process in accordance with the applicable legislation. The legal entity status change of The Railway Company (PJKA), formerly under the Ministry of Transportation becoming PT. KAI (Persero) under the Ministry of State-Owned Enterprises, does not necessarily result in its assets being transferred. The case arises when PT. KAI (Persero) issued a warning letter to the residents of the former dutch private railway company's office house for not wanting to pay rent. The residents consider that PT. KAI (Persero) is not entitled to collect the rent since the land and the office house according to the prevailing laws and regulations have not become an asset of PT. KAI (Persero) yet. The legal issues raised in this study are actions taken by PT. KAI (Persero) in utilizing, controlling and renting the assets of the former Dutch railway company's office house which stands on the land of Hak Pakai on behalf of PJKA cq Ministry of Transportation. The research method used in this study is normative juridical with a prescriptive approach to data analysis. Based on the results of the study, it was concluded that the transfer of assets from Dutch railway companies to PT. KAI (Persero) is not yet valid, because there is no Government Regulation that explicitly states that the asset as a capital investment to PT. KAI (Persero). Thus, the actions of PT. KAI (Persero) collects leases and utilizes assets in the form of office houses, which cannot be justified, as the status of the asset is State Property, which should be the rental proceeds deposited into the State treasury instead of to the PT. KAI (Persero) treasuries.
Depok: Fakultas Hukum Universitas Indonesia, 2021
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UI - Tesis Membership  Universitas Indonesia Library
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Fathan Ali Mubiina
Abstrak :
ABSTRAK

Penelitian ini bertujuan untuk melakukan analisis normatif terhadap hubungan kewenangan yang dimiliki oleh Pemerintah Pusat dan Pemerintahan Daerah dalam penetapan kebijakan dan pengelolaan Zonasi Penerimaan Peserta Didik Baru (PPDB). Sebagaimana diketahui, menjadi suatu keniscayaan atas urusan pemerintahan konkuren yang telah diberikan kepada pemerintahan daerah menjadi dasar pelaksanaan otonomi daaerah pasca terbitnya Undang-Undang No. 23 Tahun 2014. Dalam rangka mengedepankan kondisi dan karakteristik daerah otonom dalam penyelenggaraan pendidikan, Pusat dan Daerah wajib melaksanakan penyelenggaraan pendidikan secara desentralisasi berdasarkan prinsip otonomi daerah pasca Undang-Undang No. 23 Tahun 2014 hadir. Akan tetapi, produk hukum Permendikbud No. 51 Tahun 2018 jo. Permendikbud No. 20 Tahun 2019 tentang PPDB TK, SD, SMP, SMA, dan SMK tidak memberikan ruang bagi otonomi daerah dan desentralisasi. Hal ini disebabkan, sifat peraturan menteri a quo masih mengikuti Undang-Undang No. 20 Tahun 2003 tentang Sistem Pendidikan Nasional dan tidak mempertimbangkan asas dan norma otonomi daerah pada Undang-Undang No. 23 Tahun 2014. Atas hal itu, Permendikbud No. 51 Tahun 2018 jo. Permendikbud No. 20 Tahun 2019 menimbulkan polemik di masyarakat. Sehingga, sepatutnya Pusat dan Daerah mengedepankan hubungan kewenangan yang telah dibentuk dalam Undang-Undang No. 23 Tahun 2014 tentang Pemerintahan Daerah.


ABSTRACT

 


This research attempts to analyze normatively of the relationship of authority possessed by the Central Government and Regional Governments in determining policies and managing the Zone of New Student Reception (PPDB). As we know, it is a necessity for concurrent government affairs that have been given to regional governments to be the basis for the implementation of regional autonomy after the issuance of Law No. 23 of 2014. In order to prioritize the conditions and characteristics of autonomous regions in the administration of education, the Central and Regional Governments must carry out the implementation of education in a decentralized manner based on the principle of regional autonomy after Law No. 23 of 2014 is present. However, Permendikbud's legal product No. 51 of 2018 jo. Permendikbud No. 20 of 2019 concerning PPDB TK, SD, SMP, SMA and SMK did not provide space for regional autonomy and decentralization. This caused by the nature of the a quo ministerial regulation which still follows Law No. 20 of 2003 concerning the National Education System and not consider the principles and norms of regional autonomy in Law No. 23 of 2014. For that matter, Permendikbud No. 51 of 2018 jo. Permendikbud No. 20 of 2019 caused polemic in the community. Therefore, it is fitting for the Central and Regional Governments to prioritize the relationship of authority that has been established in Law No. 23 of 2014 concerning Regional Government.

 

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UI - Tesis Membership  Universitas Indonesia Library
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