PERLINDUNGAN HUKUM BAGI PEMEGANG LISENSI HAK CIPTA MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2014 TENTANG HAK CIPTA (Studi Putusan Nomor: 09/HKI.Hak Cipta/2014/ PN Niaga Jo Putusan M.A Nomor: 80 K/Pdt.Sus-Hki/2016)

2019 ◽  
Vol 7 (2) ◽  
pp. 265
Author(s):  
R. Adhitya Nugraha Triantoro ◽  
Hernawan Hadi
Keyword(s):  
Dispute Settlement ◽  
Research Result ◽  
Legal Protection ◽  
Technical Analysis ◽  
Sport Marketing ◽  
Preventive Effort ◽  
Alternative Dispute Settlement

<p>Abstract<br />This article is aims to determine theregulation of law protection for the copyright licensee and to know the form of legal protection for the copyright licensee in the case of Copyright dispute between PT. Inter Sport Marketing against PT. Bhavana Andalan Klating and Alila Villa Soori (Study of Decision Number: 09 / HKI.HAK CIPTA / 2014 / PN Niaga Jo Decision of M.A Number: 80 K / Pdt.Sus-Hki / 2016). This research is normative legaland applied using a statute approach and case approach.Legal materials  source used include the primary and secondary legal materials that using literature as a technique of  collecting legal material. Technical analysis is the method of deductive syllogism.Based on the research result and the session generated the conclusion which is,first point,The legal protection for the copyright licensee holder can be a preventive effort by recording the copyright license contained in the provisions of Article 83 of the Copyright Act and repressive efforts through alternative dispute settlement, arbitration or by court contained in the provisions of Article 95 of the Copyright Act. The second conclusion is PT. Inter Sport Marketing gets the legal protection for its rights through repressive efforts with filing a lawsuit in the Commercial Court and receives compensation.<br />Keywords : Legal Protection, Licencing, Copyrights</p><p> </p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui pengaturan perlindungan hukum bagi pemegang lisensi hak cipta dan untuk mengetahui bentuk perlindungan hukum bagi pemegang lisensi hak cipta dalam kasus perselisihan Hak Cipta antara PT. Inter Sport Marketing melawan PT. Bhavana Andalan Klating dan Alila Villa Soori (Studi Putusan Nomor: 09/HKI.HAK CIPTA/2014/ PN Niaga Jo Putusan M.A Nomor:  80 K/Pdt. Sus-Hki/2016). Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif dengan menggunakan pendekatan undang-undang dan pendekatan kasus. Sumber bahan hukum yang digunakan meliputi bahan hukum primer dan bahan hukum sekunder yang menggunakan metode studi pustaka sebagai pengumpulan bahan hukum. Teknik analisis yang digunakan adalah metode deduksi. Berdasarkan hasil penelitian dan pembahasan dihasilkan kesimpulan, yakni kesatu perlindungan hukum bagi pemegang lisensi hak cipta dapat berupa upaya preventif dengan pencatatan lisensi hak cipta yang terdapat dalam ketentuan Pasal 83 Undang-Undang Hak Cipta dan upaya represif melalui alternatif penyelesaian sengketa, arbitrase atau melalui pengadilan yang terdapat dalam ketentuan Pasal 95 Undang-Undang Hak Cipta. Kesimpulan kedua,yaitu PT. Inter Sport Marketing mendapatkan perlindungan hukum atas haknya melalui upaya represif dengan pengajuan gugatan di Pengadilan Niaga dan mendapatkan ganti kerugian. <br />Kata Kunci : Perlindungan Hukum, Lisensi, Hak Cipta</p>

PERLINDUNGAN KONSUMEN PERUSAHAAN EFEK YANG MELAKUKAN PEMBELIAN SAHAM KORPORASI TERBUKA YANG DINYATAKAN MELAKUKAN TINDAK PIDANA KORUPSI

2019 ◽  
Vol 7 (2) ◽  
pp. 216
Author(s):  
Laras Ayu Sahita ◽  
Hudi Asrori
Keyword(s):  
Financial Services ◽  
Dispute Settlement ◽  
Listed Company ◽  
Legal Protection ◽  
Financial Service ◽  
Literature Study ◽  
Services Sector ◽  
Financial Services Sector ◽  
Service Businesses ◽  
Alternative Dispute Settlement

<p>Abstract<br />This article aims to determine about legal protection for consumers of securities companies that purchase shares of public listed company that committed acts of corruption. This article using a normative prespective<br />legal research with statue approach. Legal materials that used include primary and secondary legal material obtained by data collection techniques based on literature study with analysis techniques with deductive logic, explain a general thing then drawing it into more specific conclusions. The result of this study explains that there is a legal protection in the form of efforts that can be done by the investors as explained in the Chapter VI Article 28 through Article 30 of Law Number 21 of 2011 on Financial Services Authority (FSA) and also through the predetermined Internal Dispute (IDR) mechanism by FSA. If the mechanism unsuccessfully, then they can do an alternative dispute resolution through an Alternative Dispute Settlement Institution in the Financial Services Sector as regulated in POJK Number 1 / POJK.07 / 2013. As a customer, it is expected to find out more about their rights and obligations in the capital market sector before deciding to invest their funds through a securities company. FSA also needs to provide more education regarding the rights and obligations of financial service businesses and financial service consumers. In addition, it is expected that the FSA can have a greater role related to the protection of consumers and society.<br />Keywords: Protaction; Securities Companies; Consumers of Securities Companies.</p><p>Abstrak<br />Penulisan artikel ini bertujuan untuk mengetahui tentang perlindungan hukum bagi konsumen perusahaan efek yang melakukan pembelian saham korporasi terbuka yang dinyatakan melakukan tindak pidana korupsi. Metode yang digunakan adalah penelitian hukum normatif yang bersifat prespektif dengan menggunakan pendekatan perundang-undangan (statue approach). Jenis data yang digunakan berupa data primer dan sekunder yang diperoleh dengan teknik pengumpulan data berdasarkan studi kepustakaan dengan teknik analisis data dengan logika deduktif, yaitu  menjelaskan suatu hal yang bersifat umum kemudian menariknya menjadi kesimpulan yang lebih khusus. Hasil dari kajian ini adalah adanya perlindungan hukum berupa upaya yang dapat dilakukan oleh konsumen sebagaimana dijelaskan pada Bab VI Pasal 28 sampai dengan Pasal 30 Undang-Undang Nomor 21 Tahun 2011 tentang Otoritas Jasa Keuangan dan juga melalui mekanisme Standar Internal Dispute (IDR) yang telah ditentukan oleh OJK. Jika melalui mekanisme tersebut belum menemui titik terang maka dapat melakukan alternatif penyelesaian sengketa melalui Lembaga Alternatif Penyelesaian Sengketa di Sektor Jasa Keuangan sebagaimana diatur dalam POJK Nomor 1/ POJK.07/2013. Sebagai nasabah diharapkan untuk lebih mencari tahu kembali terkait hak-hak dan kewajibannya selaku nasabah di sektor pasar modal sebelum memutuskan untuk menginvestasikan dananya melalui perusahaan efek. OJK juga perlu memberikan edukasi lebih terkait hak dan kewajiban baik pelaku usaha jasa keuangan dan konsumen jasa keuangan, selain itu OJK diharapkan dapat memiliki peranan yang lebih besar lagi terkait dengan perlindungan konsumen dan masyarakat.<br />Kata kunci: Perlindungan; Perusahaan Efek; Konsumen Perusahaan Efek.</p>

scholarly journals PERLINDUNGAN KONSUMEN PENGGUNA JASA KEUANGAN NON BANK DALAM PERJANJIAN PEMBIAYAAN (CONTOH KASUS: PERUSAHAAN PEMBIAYAAN PT ADIRA FINANCE VS KONSUMEN)

2019 ◽  
Vol 2 (2) ◽  
pp. 713
Author(s):  
Maria Natasya Shelyn ◽  
A.M. Tri Anggraini
Keyword(s):  
Dispute Settlement ◽  
Legal Protection ◽  
Financial Service ◽  
Third Party ◽  
District Court ◽  
Service Users ◽  
Professional Certification ◽  
Legal Remedies ◽  
Finance Company ◽  
Alternative Dispute Settlement

At present, consumers can easily have a vehicle with various waivers such as loans with 0% interest, free administration fees, installments with a small down payment and so forth. However, this causes problems, especially when consumers cant continue installment payments which lead to the forced withdrawal of collateral. The problem that the writer raises is how is the responsibility of non-bank financial service business actors in the example of a financing agreement in PT Adira Finance, what is the form of legal protection for consumers of non-bank financial service users if there’s a loss? What legal remedies can consumers of non-bank financial service users do if there’s a loss? The author examines cases with normative research methods. The data obtained by the author is that the finance company may not withdraw collateral without a confiscation letter and  the third party who seized the collateral must not be arbitrary, must first obtain a certificate from the Professional Certification Institute. Consumers, as stated in the financing agreement of PT Adira Finance, can only settle disputes either by deliberation and consensus or if they are not able to successfully settle in a district court in the creditor's office area or outside the court through the Alternative Dispute Settlement Institution (LAPS) that has been established by OJK. According to the UUPK, the responsibility that can be given by business actors to the detriment of consumers in this case is compensation for money / goods / services worth the price

scholarly journals Konflik Antar Negara Berdasarkan Hukum Internasional

2019 ◽  
Vol 21 (1) ◽  
pp. 159-172
Author(s):  
Vera Yanti Artega ◽  
Adwani Adwani ◽  
Sanusi Bintang
Keyword(s):  
International Law ◽  
Dispute Settlement ◽  
Code Of Conduct ◽  
Legal Protection ◽  
Legal Research ◽  
Conceptual Approach ◽  
Peaceful Settlement ◽  
Cross Country ◽  
Inter State

Penelitian ini bertujuan untuk menjelaskan perlindungan hukum internasional terhadap negara yang disadap secara melawan hukum oleh negara lain dan menjelaskan metode penyelesaian sengketa yang dilakukan Indonesia dalam  menyelesaikan konflik antar negara akibat penyadapan yang dilakukan Australia terhadap Indonesia Tahun 2013. Penelitian ini menggunakan jenis metode penelitian hukum yuridis normatif. Hasil penelitian menunjukkan bahwa hukum internasional belum memberikan perlindungan yang cukup kepada negara yang disadap oleh negara lain. Adapun metode penyelesaian sengketa yang digunakan Indonesia dalam menyelesaikan kasus penyadapan dengan Australia adalah penyelesaian sengketa internasional secara damai melalui cara negosiasi. Oleh karena itu, peraturan mengenai penyadapan lintas negara harus segera dibentuk, sehingga perlindungan hukum terhadap negara yang disadap bisa dilakukan. Serta kedua negara harus membentuk code of conduct. Inter-State Conflict Under International Law International relation between two countries at some time could evoke problems which are caused by the cheating action of one party, such as interception resulting in conflict between them. This study aims to explain the protection of international law against countries that are illegally intercepted by other countries and explain the method of dispute settlement conducted by Indonesia in resolving inter-state conflicts resulting from Australian interception to Indonesia in 2013. This study uses a normative-juridical legal research method, by using legislation, case study , and conceptual approach with library data sources. The result shows that international law has not provided sufficient protection to countries intercepted or tapped by other countries. The method of dispute resolution used by Indonesia in solving wiretapping case with Australia is the peaceful settlement of international disputes through negotiation. Therefore, regulations concerning cross-country intercepting must be established immediately, thus legal protection of the tapped countries could be proceeded, and the two countries must establish a code of conduct.

scholarly journals Absolute Properties of Arbitration Decision in Business Dispute Settlement Based on Law No. 30 of 1999 on Arbitration and Alternative Dispute Resolution Law Based on Justice Theory Perspective

2017 ◽  
Vol 4 (3) ◽  
pp. 296
Author(s):  
Aryani Witasari
Keyword(s):  
Legal Status ◽  
Dispute Settlement ◽  
Data Retrieval ◽  
Legal Authority ◽  
Literature Study ◽  
Theory Of Justice ◽  
Existing Problems ◽  
Legal Power ◽  
Legal Relationship ◽  
Alternative Dispute Settlement

Article 2 of Law Number 30 Year 1999 concerning Arbitration and Alternative Dispute Settlement indicates that dispute settlement or disagreement among parties in a certain legal relationship shall be the authority of the arbitration institution, if it has been agreed in an arbitration agreement. This research tried to criticize the concept of absolute nature of the arbitral decision in the settlement of business dispute in the perspective of the theory of justice. Method of data retrieval used in this research was by collecting literature study by studying data and analyzing the entire contents of library by linking to existing problems. The final and legally binding arbitral decision, if associated with Aristotle's corrective theory of justice, does not at all reflect the basic value of justice. This is indicated by not giving an opportunity for another party whose position is higher to correct the decision, whereas in the judicial system, the court as an ordinary court having legal status (legal statue) and legal authority (legal authority/legal power). Verdict the panel of judges can still be corrected through the usual remedies (appeals) and extraordinary reviews.

scholarly journals Perlindungan Hukum bagi Pekerja Dengan Perjanjian Kerja Tidak Tertulis pada Perusahaan Pemberi Kerja

2021 ◽  
Vol 2 (1) ◽  
pp. 158-162
Author(s):  
Robertus Berli Puryanto ◽  
I Nyoman Putu Budiartha ◽  
Ni Made Puspasutari Ujianti
Keyword(s):  
Research Method ◽  
Dispute Settlement ◽  
Industrial Relations ◽  
Legal Protection ◽  
Economic Activities ◽  
Legal Research ◽  
Work Relations ◽  
Legal Remedies ◽  
The Law ◽  
The Republic

Labor is something that is needed by an employing company in carrying out its economic activities. This can be seen in the constitutional arrangements of the Republic of Indonesia in Article 27 paragraph (2) of the 1945 Constitution of the Republic of Indonesia. In the implementation of the working relationship between workers and the employing company, there are several rights and obligations that must be fulfilled between the two parties. Because there are provisions regarding work agreements that are differentiated based on the form of the agreement, each worker has different rights where these rights must be guaranteed by the company based on law. From this, the problems that will be examined are legal protection for workers with an unwritten work agreement at the employing company, as well as legal remedies that can be taken by workers with an unwritten agreement in the event of a violation of rights by the company. The research method used is normative legal research, namely legal research conducted by examining existing library materials. By examining problems by looking at existing regulations, and describing problems that occur in practice or in everyday life in society. From the research conducted, it was found that legal protection for workers with an unwritten work agreement at the employing company is regulated based on Law Number 13 of 2003 concerning Manpower where the basis is that the applicable work agreement is an indefinite work agreement so that the rights obtained under the provisions of the law. Then efforts that can be made if there is a violation of the law in work relations is based on Law Number 20 of 2004 concerning Industrial Relations Dispute Settlement, namely in the form of Bipartite, Tripartite (Mediation, Consoliation and Arbitration) negotiations, as well as through Trials at the Industrial Relations Court.

scholarly journals PERLINDUNGAN HUKUM TERHADAP PEMBELI TANAH BERSERTIFIKAT GANDA DENGAN CARA ITIKAD BAIK DEMI KEPASTIAN HUKUM

2016 ◽  
Vol 95 ◽  
Author(s):  
Iwan Permadi ,
Keyword(s):  
Land Tenure ◽  
Dispute Settlement ◽  
Legal Protection ◽  
Good Faith ◽  
Land Registration ◽  
Land Transaction

Abstract The certifikate issued for te beneficiary, intended it can be easily proved the land tenure,the onging disputes of land tenure even thought land registration has been done. Many people’s with good faith in the practice of land transaction in indonesia were deveived because the land have two or more certificates. Double certificates can be caused due of intent,not accidental and wrong administrative,both internal or external.A dispute settlement of land tenure (double certificates) trought by national land agency (BPN) and litigation (court) Keywords: Legal Protection, Certificate of Ganda, a Goodwill Abstrak Penerbitan Sertifikat diberikan kepada yang berhak, bertujuan agar pemegang hak dapat dengan mudah membuktikan kepemilikan tanahnya, dalam pelaksanaannya walaupun pendaftaran tanah sudah dilakukan, namun masih sering terjadi sengketa-sengketa hak-hak atas tanah. Banyak orang dengan itikad baik dalam praktek jual beli tanah di Indonesia yang tertipu karena tanah yang dibelinya mempunyai dua atau lebih sertifikat. Penyebab terjadinya sertifikat ganda bisa dikarenakan adanya unsur kesengajaan, ketidaksengajaan dan dikarenakan kesalahan administrasi baik secara internal maupun ekternal.Mekanisme penanganan sengketa hak atas tanah (sertifikat ganda) penyelesaianya dapat melalui Instansi Badan Pertanahan Nasioanl (BPN) dan melalui pengadilan Kata Kunci : Perlindungan Hukum, Sertifikat Ganda, Itikad Baik

scholarly journals Dispute Settlement on E-Commerce Contract: A Practical Analysis of Law

2021 ◽  
Vol 7 (4) ◽  
pp. 473-486
Author(s):  
Firqotun Naziah
Keyword(s):  
Dispute Resolution ◽  
Dispute Settlement ◽  
Legal Protection ◽  
Cross Border ◽  
Electronic Transactions ◽  
Border Trade ◽  
Practical Analysis

E-commerce is a form of trade which has its own characteristics that are cross-border trade, not to meet the seller and buyer, use media internet. The birth of Law No. 11 of 2008 is about Information and Electronic Transactions (ITE Law) seems to be the solution to provide protection for consumers. In the ITE Law has set the terms validity of e-commerce transactions, establishing the rights and obligations, prohibited acts, responsibility, legal protection, remedies, and dispute resolution in e-commerce transactions. This study analyzes the dispute settlement for e-commerce dispute in Indonesia.

PERLINDUNGAN HUKUM BAGI PARA PIHAK YANG TERLIBAT DALAM PERJANJIAN PADA PLATFORM LOAN-BASED CROWDFUNDING

2019 ◽  
Vol 7 (2) ◽  
pp. 181
Author(s):  
Chartilia Gendis Napinillit M. ◽  
Anjar Sri Ciptorukmi
Keyword(s):  
Dispute Settlement ◽  
Legal Protection ◽  
Legal Rights ◽  
Legal Action ◽  
Legal Certainty ◽  
Important Thing ◽  
Legal Relationship ◽  
The Law ◽  
Legal Consequences ◽  
Laws And Regulations

<p>This article aims to analyze and know the law protection provided to parties involved in the agreement through the loan-based crowdfunding platform. The legal protection granted to the parties is contained within the agreement itself, namely within the clause of the clause agreed upon by the parties, and there is also an out of the agreement, that is, in the provisions of current laws and regulations. Law protection is an important thing to guarantee the fulfillment of the legal rights of a person. In addition to these objectives, law protection is provided to bring about legal certainty, legal benefit, and justice for the parties. Law protection can be preventive (prevent) or repressive (fix). The agreed agreement on the loan-based crowdfunding platform creates a legal relationship between the two parties of the manufacturer.  Legal Relationship is a relationship that gives rise to the consequences of a law guaranteed by law or law. Any legal action that raises legal consequences on a loan-based crowdfunding platform should have legal protection, especially when there is a dispute between the<br />parties. Peaceful forums or through deliberations can not be guaranteed to resolve existing disputes, therefore legal protection is required to provide a solution and clarity of existing dispute settlement or potentially occurring after the agreement is agreed.</p><p>Keywords: Law Protection, Agreement, Loan-based crowdfunding, .</p><p>Abstrak<br />Artikel ini bertujuan untuk menganalisis dan mengetahui perlindungan hukum yang diberikan bagi para pihak yang terlibat didalam perjanjian melaui platform loan-based crowdfunding. Perlindungan hukum yang diberikan bagi para pihak terdapat didalam perjanjian itu sendiri, yaitu didalam klausula klausula yang telah disepakati para pihak, dan terdapat juga diluar perjanjian, yaitu didalam ketentuan peraturan perundang-undangan yang berlaku saat ini. Perlindungan hukum merupakan suatu hal yang penting untuk menjamin terpenuhinya hak hak hukum dari seseorang. Selain tujuan tersebut, perlindungan hukum yang diberikan guna mewujudkan kepastian hukum, kemanfaatan hukum, dan keadilan bagi para pihak. Perlindungan hukum yang diberikan dapat bersifat preventif (mencegah) atau represif (memperbaiki).  Perjanjian yang disepakati pada platform loan-based crowdfunding menimbulkan suatu hubungan Hukum antara dua pihak pembuatnya. Hubungan Hukum yaitu hubungan yang menimbulkan akibat Hukum yang dijamin oleh Hukum atau Undang-Undang. Setiap perbuatan hukum yang memunculkan akibat hukum pada platform loan-based crowdfunding harus memiliki perlindungan hukum, terlebih disaat terjadi suatu sengketa antar pihak. Forum damai atau melalui cara musyawarah belum dapat menjadi jaminan akan terselesaikannya sengketa yang ada, maka dari itu perlindungan hukum diperlukan untuk  memberi solusi dan kejelasan akan penyelesaian sengketa yang ada atau yang berpotensi terjadi pasca perjanjian disepakati.</p><p>Kata Kunci: Perlindungan Hukum, Perjanjian, Loan based crowdfunding.</p>

scholarly journals PERLINDUNGAN HUKUM BAGI KONSUMEN BERKAITAN DENGAN PENCANTUMAN DISCLAIMER OLEH PELAKU USAHA DALAM SITUS INTERNET (WEBSITE)

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Ni Putu Ria Dewi Marheni
Keyword(s):  
Dispute Settlement ◽  
Legal Protection ◽  
Electronic System ◽  
The Internet ◽  
Business Owner ◽  
Internet Site ◽  
Legal Research ◽  
Electronic Information ◽  
Civil Suit ◽  
The Republic

This Research is entitled “Legal Protection for Consumers Related to the Inclusion of Disclaimer by Business Owner in Website”. The problems of the present study are: first, how the inclusion of disclaimer in websites in Indonesia is like; second, what the legal protection for consumers related to the inclusion of disclaimer by business owner in websites is like. The method used in the present study is the normative legal research. The results of the study showed: first, no norm regulating disclaimer in the Act Number 11 of 2008 concerning the electronic information and transaction which specifically regulate activities in the cyberspace. However, if generally viewed from the protection for consumers in the Act Number 8 of 1999 concerning Protection for Consumers, most inclusions of disclaimer in the website is classified as exoneration clausal which is partially prepared by business agents to avoid what they are supposed to be responsible for. Second, the form of legal protection needed by consumers in the internet is still weak. However, the general legal protection for consumers may be provided through: a) Being preventive:  Reliability Certification Board ‘Lembaga Sertifikasi Keandalan’(LSK) which is supposed to give certification for every internet site already regulated by the Regulation of the Republic of Indonesia Number 82 of 2012 concerning the Implementation of Electronic System and Transaction  which is a derivative of Article 10 clause (2) of the Act Number 11 of 2008 concerning Electronic Information and Transaction; b) being repressive: through Litigation Lane which may be done by submitting a civil suit and civil sanction based on the Act Number 11 of 2008 concerning Electronic Information and Transaction. Another alternative is through the Non Litigation lane, that is, the Arbitrate Lane, which is settled using the Alternative of Dispute Settlement

scholarly journals SANDERA PAJAK SEBAGAI ALAT PAKSA DALAM PENAGIHAN UTANG PAJAK ( Studi tentang Penegakan Hukum Pajak Melalui Sandera Pajak )

2015 ◽  
Vol 44 (1) ◽  
pp. 69
Author(s):  
Budi Ispriyarso
Keyword(s):  
Research Result ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
Tax Collection ◽  
Approach Method ◽  
The Government

Problems found in this study is the reason why the government uses tax hostages in tax collection, how hostage force to used as a tool in the collection of tax debts and how the hostage-taking in terms ofjuridical aspect. The approach method used in this research is the Socio Legal Research. Result is that there are several factors that become a reason for the tax hostage. Government (fiscus) in collecting tax debts with the tax hostages have been carried out in accordance with the provisions of the act . According to aspects of legal certainty, tax hostages in Indonesia has had a legal protection, named Law No. 19 of 2000 as well as some regulatory other aspects . From the legal justice aspect, protection law also granted to taxpayers affected by the gijzeling. From the aspect of expediency, the application of the gijzeling prove to be useful in improving taxpayer compliance.Permasalahan yang terdapat dalam penelitian ini adalah mengapa pemerintah menggunakan sandera pajak  dalam penagihan pajak, bagaimana penyanderaan dipergunakan sebagai alat paksa dalampenagihan utang pajak dan bagaimana penyanderaan ditinjau dari aspek yuridis. Metode Pendekatan yang dipergunakan dalam penelitian ini adalah metode Socio legal Research. Hasil Penelitian adalah ada beberapa faktor yang menjadi alasan dilakukannya penyanderaan pajak. Pemerintah (fiscus) dalam melakukan penagihan utang pajak dengan sandera pajak telah dilakukan sesuai dengan ketentuan undang-undang.Berdasarkan aspek kepastian hukum, sandera pajak di Indonesia telah mempunyai payung hukumnya  yaitu UU Nomor 19 tahun 2000 serta beberapa peraturan lainnya. Dari aspek keadilan, perlindungan hukum juga diberikan kepada wajib pajak yang terkena sandera pajak.Dari aspek kemanfaatan, penerapan sandera pajak bermanfaat dalam peningkatan kepatuhan wajib pajak.

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