16 research outputs found
Good Governance and Pro -Active Implementation of Corporate Social Responsibility in Indonesia
No full textPeran Bidang Intelijen Kejaksaan Negeri Pematangsiantar Dalam Penegakkan Hukum
No full textThe Intelligence Division of the Pematangsiantar District Prosecutor's Office plays a key role in supporting leadership by conducting investigations, ensuring security, and mobilizing resources to prevent criminal activities. Research on its role highlights its legal and structural significance, analyzed using normative-juridical methods. Operating under the Attorney General's leadership, which oversees seven Deputies, a Training and Education Agency Head, and 33 Provincial Prosecutor’s Offices, the division supports law enforcement efforts nationwide.Law Number 11 of 2021 underscores the Attorney General's Office as a central and strategic institution for national resilience, acting as a mediator between investigations and court proceedings, as well as executing court decisions. The Intelligence Division is supported by national intelligence agencies, which provide operational assistance in investigations, security, and data management, alongside technological advancements to enhance intelligence capabilities and ensure effective law enforcement
Peran Rumah Detensi Imigrasi Medan Dalam Peningkatan Kapasitas Masyarakat Kota Medan
No full textThis research is about the function of immigration as a facilitator of community welfare development. In the explanation of Law Number 6 of 2011 concerning Immigration (Immigration Law), it is stated that foreigners who are allowed to enter and reside in Indonesia are people who bring benefits to the nation, state, and Indonesian society. The Medan Immigration Detention Center is one of the technical implementation units of the Directorate General of Immigration which carries out immigration functions. This research was conducted for whether the Medan Immigration Detention Center as mandated in the Immigration Law as a temporary shelter for foreigners subject to immigration administrative measures can carry out its immigration function as a facilitator for community welfare development by playing a role in increasing the capacity of the people of Medan city. This research was designed using qualitative research methods with a case study approach. The results of the research prove that the Medan Immigration Detention Center with the My Hobby Is innovative and collaborating with stakeholders can transfer knowledge from the detention center to the Medan city community, in this case, the inmates of the Medan State Women's Detention Center. It was proven that the training carried out together had a role from the Medan Immigration Detention Cente
FRANCHISING FROM A CUSTOMER PRIVACY PERSPECTIVE
No full text In the implementation of a franchise agreement, a breach of promise may be committed by either the franchisee or the franchisor. In order to ensure legal protection, the clauses in the agreement must include provisions regarding the limits of use of intellectual property rights. As the most crucial aspect of conducting business operations in the digital age, franchisees and franchisors collect a plethora of customer data, including contact information, purchasing and browsing behavior, location information, and other crucial data, with the objective of driving advertising and growth activities for the franchise system. However, the collection and utilization of this data can potentially expose franchisors and franchisees to a multitude of risks. In an increasingly digitized world, personal data represents a valuable resource for the development of any business. Personal data can also be regarded as an asset with high economic value. The implementation of a franchise agreement raises legal issues pertaining to the limitations on the use of intellectual property rights by franchisees in the implementation of intellectual property from the franchisor. Another problem is how the franchisee\u27s efforts to protect customer data, which is part of the franchise, are to be reconciled with the rights of the franchisor. This study employs normative juridical research to address the issues under consideration. In addition to the limitations clearly and firmly established in legislation, the agreement that serves as the legal basis also imposes strong restrictions to maintain the legal protection of the parties in the franchise system. The contents of the agreement serve as a guide for the parties in implementing the agreement. Consumers have the right to be protected by business actors, one of which is the protection of their personal data. The protection of personal data is a matter of significant sensitivity, given the numerous instances in which such data must be safeguarded to prevent its leakage. In this regard, the
Ketentuan pidana korporasi tentang perlindungan dan pengelolaan lingkungan hidup
No full textix.; 416 hal.; ill.; 19 c
Legal Liability of Securities Crowdfunding Platforms in Protecting Digital Investors: An Analysis of POJK No. 17 of 2025
No full textThe Study aims to analyze the obligations of Securties Crowdfunding platform operators in omplementing due diligence and anti fraud strategiws, as well as ti determine the limits of their leal liability for investor losses under POJK Number 17 of 2025 and POJK Number 12 of 2025. This research employs a normative juridical method with statue and conceptual approach, supported by digital documentation studies and limited digital observation to examine the alignments between legal norms and their practical implementation. The finding that platform operatos play a strategyc role as gatekeepers in ensurig transoparency and investor protection through the implementation of due diligence and anti fraud mechanisms.However, in practice, these obligations have not been optimally in preventing post disbursement fraud, futhermore, a regulatory gap is identified regarding the absence of obligation to verify investor,s source of funds, This studry concludes that platform liability is conditional and must be determined base on the analysis of the causes of loss potentially extending ti civil, admnistrative. And criminal lability in the cases of negligence or legal violations
JUDGES' CONSIDERATIONS IN PKPU DECISIONS AGAINST DEBTORS UNDERGOING HOMOLOGATION
No full textThis study aims to analyze the legal considerations of judges in PKPU decisions against debtors who are executing homologation decisions and examine the legal provisions related to PKPU applications against the same debtor based on Law No. 37 of 2004. This study also highlights the legal phenomena related to two different decisions (homologation and bankruptcy) that occur to the same debtor and their legal impact on the company. The method used in this research is a normative juridical approach with a case study of PT Sabang Subur. Data was collected through literature study and analysis of related court decisions. The results showed that the differences in legal interpretation in the application of PKPU to debtors who have carried out homologation can lead to legal uncertainty. Therefore, this research is expected to provide insight for legal practitioners regarding the aspects that need to be considered in making legal decisions related to PKPU applications to create legal certainty and justice in Indonesia
Transfer Pricing as an Instrument of Tax Avoidance in Multinational Corporations: Challenges in Law Enforcement and the Implementation of the Arm’s Length Principle in Indonesia
No full textThe development of economic globalization has encouraged increased activity of multinational companies operating across jurisdictions, thus opening up opportunities for tax avoidance practices through transfer pricing mechanisms. This practice is often used to move profits from countries with high tax rates to countries with lower tax rates, which in the end can reduce state revenues and lead to injustice in the tax system. This research aims to analyze the legal enforcement mechanism for tax avoidance practices through transfer pricing in multinational companies based on Minister of Finance Regulation Number 172 of 2023 and identify the juridical obstacles faced by the Directorate GeneralTax in its application.The research method used is normative juridical legal research with a qualitative approach through literature study of statutory regulations, legal literature and related documents. The research results show that law enforcement against transfer pricing practices in Indonesia is carried out through administrative mechanisms which include the stages of monitoring at-risk taxpayers, examining transfer pricing, determining fiscal corrections, issuing Tax Assessment Letters, as well asdispute resolution through objections and appeals to the Tax Court.Even though regulations have been updated through PMK Number 172 of 2023 by adopting the arm's length principle in accordance with international standards, its implementation still faces legal obstacles such as limitations in harmonization of domestic regulations with international standards and structural complexitymultinational company.Therefore, it is necessary to strengthen regulations and institutional capacity to increase the effectiveness of supervision and enforcement of transfer pricing laws in Indonesia
