scholarly journals Kedudukan Hukum Kreditor Preferen Pajak dan Kreditor Preferen Buruh dalam Proses Kepailitan

2020 ◽  
Vol 23 (2) ◽  
pp. 155-166
Author(s):  
Imran Eka Saputra

This study aims to determine the legal position of tax-preferred creditors and labour preferred creditors in the bankruptcy process and to determine the factors that influence the occurrence of disputes between labour preference creditors and tax-preferred creditors in the bankruptcy process. The research method used is a method with the type of normative research using 2 (three) types of approaches, namely the statutory approach (statute approach) and the conceptual approach (conceptual approach). The results of this study are based on a conceptual approach and a statutory approach, the authors find that the legal position of tax-preferred creditors and workers' preferences is the same. law, the factor of justice, the factor of increasing public welfare (public interest), the factor of labour rights and human rights. In order to provide certainty about the legal position of tax preferred creditors and labor preferred creditors, it is deemed necessary to improve the bankruptcy law, so that there are no problems between tax preferred creditors and labour preferred creditors in the bankruptcy process. Factors that influence the occurrence of disputes between labour preference creditors and tax-preferred creditors in the bankruptcy process can be input for members of the House of Representatives and the Government to improve the bankruptcy law Abstrak:Penelitian ini bertujuan untuk mengetahui kedudukan hukum kreditor preferen pajak dan kreditor preferen buruh dalam proses kepailitan dan mengetahui faktor-faktor yang mempengaruhi terjadinya sengketa antara kreditor Preferen buruh dan kreditor preferen pajak dalam proses kepailitan. Metode penelitian yang digunakan adalah metode dengan jenis penelitian normative menggunakan 2 (tiga) tipe pendekatan yakni pendekatan perundang-undangan (statute approach), dan pendekatan konseptual (conceptual approach). Hasil dari penelitian ini adalah berdasarkan pendekatan konseptual dan pendekatan perundang-undangan penulis menemukan bahwa kedudukan hukum kreditor preferen pajak dan preferen buruh mempunyai kedudukan yang sama, Adapun yang menjadi faktor-faktor yang mempengaruhi terjadinya sengketa antara kreditor Preferen buruh dan kreditor preferen pajak adalah faktor kepastian hukum, faktor keadilan, faktor meninggikan kesejahteraan umum (kepentingan umum), faktor hak-hak buruh dan hak asasi manusia. Dalam rangka memberikan kepastian kedudukan hukum terhadap kreditor preferen pajak dan kreditor preferen buruh maka dirasa perlu untuk menyempurnakan undang undang kepailitan,agar tidak terjadi permasalahan antara kreditor preferen pajak dan kreditor preferen buruh dalam prose kepailitan. Faktor-faktor yang mempengaruhi terjadinya sengketa antara kreditor Preferen buruh dan kreditor preferen pajak dalam proses kepailitan ini bisa menjadi masukan bagi para anggota Dewan Perwakilan Rakyat dan Pemerintah untuk menyempurnakan undang undang kepailitan

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Sugeng Widodo ◽  
Mufidah Mufidah

The rise of corruption cases certainly forces the government to prevent corrupt measures, the wiretapping in Indonesia by the KPK, also in terms of tackling other criminal acts. So of course there is Ethics, Ethics so far has not been touched by the KPK because in conducting wiretapping it is only limited to following the laws and regulations even though in regard to laws and regulations there should be ethics that must be maintained to guarantee the right to life of one's privacy. The research method used in this study is the qualitative research method with the type of library research library research, using the statutory approach, and theories (conceptual approach), and the Case Approach (doctrinal approach) which is examined through various literatures relating to the regulation of privacy rights, also relating to the regulation of wiretapping of the KPK.Keywords: Ethics, Wiretapping by the KPK, Wiretapping in the Human Rights PerspectiveMaraknya kasus korupsi tentu memaksa pemerintah terhadap langkah-langkah preventive koruptor, maka penyadapan di Indonesia yang dilakukan oleh KPK, juga dalam hal menanggulangi tindakan-tindakan kriminal lainnya. Maka tentu ada Etika, Etika selama ini belum tersentuh oleh KPK karena dalam melakukan penyadapan hanya sebatas mengikuti peraturan perundang-undangan, padahal berkenaan dengan peraturan perundang-undangan seharusnya ada etika yang harus dijaga untuk menjamin hak kehidupan privasi seseorang. Metode penelitian yang dilakukan dalam penelitian ini adalah dengan metode penelitian kualitatif dengan jenis penelitian kepustakaan ( library research), menggunakan Pendekatan Perundang-undangan (statutory approach), dan Teori-teori (conceptual approach), serta Pendekatan Kasus (doktrinal approach) yang diteliti melalui berbagai literatur yang berkaitan dengan pengaturan hak-hak privasi, juga berkaitan dengan pengaturan penyadapan KPK.  Kata Kunci :  Etika, Penyadapan oleh KPK, Penyadapan dalam Presfektif  HAM   


2020 ◽  
Vol 8 (11) ◽  
pp. 1741
Author(s):  
Togar Manihuruk ◽  
Yeni Triana ◽  
Hj. Hasnati

Tujuan study ini untuk menganalisis kedudukan hukum pemegang polis perusahaan asuransi pailit, apakah sebagai kreditur preferen atau kreditur kongkuren menurut hukum kepailitan di Indonesia. Studi ini menggunakan metode penelitian hukum normatif dengan pendekatan konseptuan dan perundang-undangan. Hasil studi menunjukkan bahwa kedudukan hukum pemegang polis perusahaan asuransi pailit menurut hukum kepailitan di Indonesia adalah masuk kategori kreditur preferen. The purpose of this study is to analyze the legal position of bankrupt insurance company policyholders, whether they are preferred creditors or non-secured creditors according to bankruptcy law in Indonesia. This study uses a normative legal research method with a conceptual approach and statute approach. The study result shows that the legal position of bankrupt insurance company policyholders according to the bankruptcy law in Indonesia is in the preferred creditor category.  


SASI ◽  
2020 ◽  
Vol 26 (3) ◽  
pp. 380
Author(s):  
Raden Muhammad Arvy Ilyasa

Infrastructure development can simplify the flow of the economy and provide accessibility for the community to reach public facilities that have been provided. This study aims to examine the problem of infrastructure development in Indonesia, which often occurs in conflicts between indigenous peoples and the government regarding land for infrastructure development on the ulayat lands of indigenous peoples. The research method used normative research with an statute approach, conceptual approach and analyzed descriptively qualitatively. The results show that in infrastructure development in Indonesia, several aspects must be considered, such as the balance of development and the interests of the community, paying attention to aspects of human rights so that this does not happen. One suitable concept is Free Prior Informed and Consent (FPIC) as a form of recognition of the existence of indigenous peoples as the subject of development, not as objects of development.


Author(s):  
Nur Hafizal Hasanah ◽  
Eko Soponyono

The sexual offense against children is a serious crime and an act of violation against human rights. One of the government is an attempt to anticipate the increase of sexual offense against children is to release Perpu No 1 of 2016 second amendment of UU No 23 of 2002 about child protection. Perpu No. 1 is then passed into UU No. 17 of 2016 about stipulation of Perpu No. 1 of 2016. The regulation of the Perpu is about the denunciation of the perpetrator of a sexual offense, an especially sexual offense against children. The perpu also regulates the existence of criminal sanction and action sanction. The action referred to in the Perpu in the form of chemical castration and accompanied by rehabilitation.  Research method uses normative research method by using the Statue approach and the analytical and conceptual approach. the implementation of chemistry castration is considered a violation of human rights. Penalties through castration can be qualified as a cruel and inhuman punishment and not in accordance with Indonesia's constitution and commitment in the field of human rights. The provision of article 28G paragraph (2) of the Indonesian constitution states that "everyone has the right to be free from torture and degrading treatment of human dignity". Implementation of chemistry castration punishment is only oriented to retaliation that can make the perpetrator lose confidence to reunite with the community. Chemical castration punishment is not in line with the objective of the criminal law that is the maintenance of community solidarity. Kekerasan seksual terhadap anak adalah kejahatan yang serius dan merupakan pelanggaran HAM. Salah satu upaya untuk mengantisipasi bertambahnya kekerasan seksual terhadap anak, Pemerintah mengeluarkan Perpu No 1 Tahun 2016 tentang perubahan kedua atas Undang-undang No 23 Tahun 2002 tentang perlindungan anak. Perpu No 1 ini kemudian disahkan menjadi Undang-undang Nomor 17 tahun 2016 tentang penetapan Perpu No 1 Tahun 2016. Perpu tersebut mengatur tentang pemberatan terhadap hukuman pelaku kejahatan seksual, khususnya terhadap anak. Dalam Perpu tersebut mengatur adanya pidana dan tindakan. Tindakan yang dimaksud dalam Perpu tersebut berupa pelaksanaan kebiri kimia disertai dengan rehabilitasi Tujuan penelitian ini untuk mengkaji dan menganalisa kebijakan hukum pidana sanksi kebiri kimia terhadap pelaku kekerasan seksual pada anak  dilihat dari perspektif HAM dan Hukum Pidana Indonesia. Metode penelitian ini menggunakan metode yuridis normatif dengan menggunakan pendekatan perundang-undangan serta pendekatan analisis konsep. Pelaksanaan kebiri kimia dianggap merupakan pelanggaran HAM. Pemberian hukuman melalui pengebirian dapat dikualifikasi sebagai penghukuman keji dan tidak manusiawi serta tidak sesuai dengan konstitusi dan komitmen Indonesia dalam bidang hak asasi manusia. Ketentuan pasal 28G ayat (2) konstitusi indonesia menyatakan bahwa “setiap orang berhak untuk bebas dari penyiksaan dan perlakuan yang merendahkan derajat martabat manusia”. Pelaksanaan hukum kebiri kimia hanya berorientasi pada pembalasan yang bisa membuat pelaku kehilangan kepercayaan diri untuk berkumpul kembali dengan masyarakat. Hukum kebiri kimia tidak sejalan dengan tujuan dari hukum pidana yaitu adanya pemeliharaan solidaritas masyarakat.


2021 ◽  
Vol 6 (1) ◽  
pp. 468
Author(s):  
Yohana Damayanti Br Kaban ◽  
Beniharmoni Harefa

Abstract During the Covid-19 pandemic, the government through the Ministry of Law and Human Rights reviewed the policy through Permenkumham No 10 in 2020 regarding the release of assimilation and the executive order making the child the perpetrator of this crime many were released. This makes bapas must improve the implementation of the development of the freed child. The problem in this study is how to optimize BAPAS in the implementation of child development as the perpetrator of crimes that are released because of Covid-19 and the obstacles faced by bapas in the implementation of the construction. The purpose of this study is to know how to optimize BAPAS in the development of children as perpetrators of crimes that are released because of Covid-19 and know the obstacles faced by bapas in the implementation of the construction of children as perpetrators of the crime struck. The research method used is normative juridical using secondary data obtained through literature studies such as scientific books, journals, laws. Key words : Correctional Center; Child; Covid-19 Abstrak Dimasa pandemi Covid-19, pemerintah melalui Kementerian Hukum dan HAM mengeluarkan kebijakan melalui Permenkumham No. 10 tahun 2020 terkait pembebasan dan asimilasi membuat anak sebagai pelaku tindak pidana ini banyak yang dibebaskan. Hal tersebut membuat pihak Balai Pemasyarakatan harus meningkatkan pelaksanaan pembinaan terhadap anak yang dibebaskan tersebut. Permasalahan dalam penelitian ini adalah bagaimana optimalisasi Balai Pemasyarakatan dalam pelaksanaan pembinaan anak sebagai pelaku tindak pidana yang dibebaskan karena Covid-19 dan kendala yang dihadapi pihak Balai Pemasyarakatan dalam pelaksanaan pembinaan tersebut. Tujuan penelitian ini adalah mengetahui bagaimana optimalisasi Balai Pemasyarakatan dalam pelaksaan pembinaan anak sebagai pelaku tindak pidana yang dibebaskan karena Covid-19 dan mengetahui kendala-kendala yang dihadapi pihak Balai Pemasyarakatan dalam pelaksanaan pembinaan terhadap anak sebagai pelaku tindak pidana yang dibebaskan tersebut. Metode penelitian yang digunakan adalah yuridis normatif dengan menggunakan data sekunder yang diperoleh melalui studi kepustakaan seperti buku-buku ilmiah, jurnal, undang-undang. Kata kunci: Balai Pemasyarakatan; Anak; Covid-19


Author(s):  
Rosnida Sari

This paper looks at the Acehnese women's movement in helping to respect women's work in the grassroots community. This effort was carried out to give recognition and appreciation for women who have dedicated themselves to upholding women's human rights in Aceh, because there are still many people who do not yet know the humanitarian work they have done. The women who were nominated were those who worked since the time of the conflict until now. This voluntary work they do without financial support on a regular basis from the government, although some of them are listed as volunteers in their respective city P2TP2A. The types of cases they handle vary, from domestic violence cases to women's empowerment and society. This research was conducted in the Banda Aceh, Bener Meriah and Central Aceh regions. The research method for this study was in-depth interviews of winners, nominees and implementers of activities shaded by the Ureung Inong Aceh Shura Hall. The results of this study indicate that there are ups and downs in the implementation of this activity. Some of the obstacles that hindered him were the unavailability of funds, weak government commitment and lack of coordination of women's institutions in Aceh in the success of this activity.Keywords: Aceh Women Award, Aceh Women's Movement, Empowerment


2021 ◽  
Vol 2 (3) ◽  
pp. 520-525
Author(s):  
Ni Kadek Vikka Ayu Swandewi ◽  
Ni Luh Made Mahendrawati ◽  
I Putu Gede Seputra

In this era of globalization, insurance has been considered as a basic need which is a human need for security. Insurance is a form of risk management that is formed with the aim of avoiding the possibility of an uncertain risk of loss. This study aims to examine the legal position of policyholders as creditors in insurance companies and to reveal the legal protection of policyholders in insurance companies that are declared bankrupt. This study uses a normative research method because there is still a conflict of norms, with the approach to legislation. The data is sourced from the opinions of legal scholars and data law. The data sources are primary and secondary data obtained through recording and documentation, then the data is processed using interpretation and descriptive. Based on the Bankruptcy Law and PKPU Article 1 number 2, creditors are parties who have receivables due to agreements or laws that can be collected in advance of services. In the context of the legal protection of the policyholder, the Insurance Act has regulated the existence of a policy guarantor institution in which the purpose of the establishment of a policy guarantee program is to guarantee the return of part or all of the rights of the policyholder. In the bankruptcy and liquidation of an Insurance Company, it is expected that the curator will pay attention to the right of the Policy Holder to obtain compensation from the bankruptcy assets of the Insurance Company.


2018 ◽  
Vol 4 (1) ◽  
pp. 141
Author(s):  
Muhammad Fachri Said

This study aims to analyze the problem of legal protection for children in the perspective of human rights. The type of this research is socio-juridical or including descriptive research with a non-doctrinal approach, which views law as a socio-empirical symptom observed in experience. The research method used is descriptive research with the type of incorporation of normative legal research with sociological legal research related to the implementation of legal protection for children in the perspective of human rights. The results of the study show that the results of this study are the legal protection of children in the perspective of human rights in essence is an effort made by parents, government and society to fulfill and guarantee all children's rights that have been guaranteed in the convention of children's rights and laws Number 35 of 2014 concerning Child Protection. Legal protection for children in the perspective of human rights is less implemented because the government has not implemented its obligations in fulfilling children's rights so that there are still legal violations of children. The recommendation of this research is to implement legal protection for children in the perspective of human rights, parents should be fully responsible for the behavior of children and the government establishes policies that are in line with the wishes of the community, so that the common perception between parents, government and society is realized in fulfilling the rights child.


Author(s):  
Putu Ratih Prabandari

Companies with a permanent establishment is a form of a business carried on in Indonesia, carried out either by an individual or entity whose establishment was not done in Indonesia. The company with a permanent establishment differences with the concept of establishment permitted by the Investment Act. Starting from the concept, which raised the question of how the legal position of the company with a permanent establishment in the perspective of the Investment Law. The general objective of this study is an attempt to develop jurisprudence in relation to the company's legal position with a permanent establishment under the Investment Law. This normative research method, to examine the books and legal materials related to the issue under study. Companies with a permanent establishment in Indonesia is foreign investment, it is appropriate for the government is required to provide legal protection to the investors, including protecting the rights and interests of investors in investing in Indonesia. In order for them to get their rights in accordance with the laws mandated, so the investment law are expected to protect the interests of the parties who invest either directly or indirectly involved in Indonesia. Guarantee legal certainty to investors, so the investment is economically capable of generating profits for investors.


2021 ◽  
Vol 306 ◽  
pp. 02008
Author(s):  
Nita Tri Oktaviani ◽  
Eko Priyo Purnomo ◽  
Lubna Salsabila ◽  
Aqil Teguh Fathani

This study aims to examine social justice and human rights from the government’s perspective to promote Sustainable Development as well as from an agricultural perspective. This research method is qualitative research with literature study. literature study is carried out to find out various distances or findings that have not been found in previous research as a comparison in conducting current research. The literature findings show that some of the main topics appear most frequently based on data from Scopus, vosviewer and Nvivo12 plus. The results of this study of Global Governance of Human Rights with a total of 78 documents, but it is not comparable to the reality on the ground; namely, there are still many cases of human rights, racism and conflicts between black and white groups. Second, Global Human Rights Governance has an important role in the methodology of human rights analysis. From the perspective of global governance, the concept of sustainability is correlated with the idea of human rights such as the emergence of development in rural communities’ agricultural land which causes changes in their livelihoods as farmers which affect the economy and the surrounding environment. In the concept of SDGs, justice is one of the concepts that is of concern to the government that must be developed through a governance approach


Sign in / Sign up

Export Citation Format

Share Document