Bidang Kajian Ilmu Hukum HARMONISASI PERATURAN DAERAH YANG TERKAIT PERIZINAN PENANAMAN MODAL DI SULAWESI SELATAN

3. Bidang Kajian Ilmu Hukum HARMONISASI PERATURAN DAERAH YANG TERKAIT PERIZINAN PENANAMAN MODAL DI SULAWESI SELATAN

HARMONIZATION OF LOCAL REGULATION RELATED TO PERMIT INVESTMENT IN SOUTH SULAWESI Aminuddin Ilmar, Sukarno Aburaera, Naswar

M. Nur Salam, Wahyuddin Suardi Fakultas/Jurusan : Hukum/

ABSTRAK :

Penelitian ini berjudul ‘Harmonisasi Peraturan Daerah yang Terkait Perizinan Penanaman Modal di Sulawesi Selatan’, bertujuan untuk merumuskan konsep pengaturan dalam Perda terkait perizinan penanaman modal yang harmoni dengan peraturan perundang-undangan (PPUU) yang lebih tinggi untuk terciptanya efisiensi pelayanan dalam rangka mendorong peningkatan penanaman modal di Indonesia pada umumnya dan di kabupaten/kota se-Sulawesi Selatan pada khususnya. Penelitian ini dilakukan di Sulawesi Selatan dengan mengambil sampel empat kabupaten/kota dengan menggunakan teknik random sederhana (simple random sampling design). Pengumpulan bahan hukum dilakukan melalui telaah dokumen atau bahan pustaka. Bahan hukum dianalisa secara kualitatif untuk menghasilkan simpulan yang komprehensif dan mendalam serta rekomendasi yang konkret dan aplikatif. Penelitian menyimpulkan dua hal, yaitu pertama, konsep pengaturan dalam Perda dan peraturan pelaksananya terkait perizinan di bidang penanaman modal yang harmoni dengan PU yang lebih tinggi untuk terciptanya efisiensi pelayanan dalam rangka mendorong peningkatan penanaman modal mengaktualisasikan model pelayanan terpadu satu pintu (PTSP), integrasi struktural, pemrosesan dan waktu penyelesaian perizinan paralel, persyaratan yang minimalis serta pemberian insentif fiskal dalam perizinan sesuai dengan kondisi dan kemampuan daerah. Kedua, Perda dan peraturan pelaksanannya yang terkait perizinan di bidang penanaman modal di lokasi penelitian belum terharmonisasikan dengan PU yang lebih tinggi ditinjau dari aspek struktur, proses, waktu penyelesaian, dan pemberian insentif fiskal dalam perizinan.

Kata kunci:

ABSTRACT :

The research’s title is ‘Harmonization of Local Regulation Related to Permit Investment in South Sulawesi’. The research aims to formulate the concept of regulation in the Local Regulation related to the permission of investment in order to be harmonized with a higher regulation (PPUU). The purpose of doing harmonization is to create public services efficiently in order to enhance investment in Indonesia generally and in the districts / cities in South Sulawesi particularly. The research was conducted in South Sulawesi. It took data in four districts / cities by using simple random sampling design. The collections of legal materials were conducted through document review or reference. The Legal materials was analyzed qualitatively to produce

a comprehensive and in-depth conclusions and concretely and applicably recommendations. The research’s results concluded two things: first, the concept of regulation in the Local Regulation related to the permission of investment in order to be harmonized with a higher regulation (PPUU) applied PTSP model, structural integration, processing and parallel finishing of permit investment, a minimalist requirements and fiscal incentives in accordance with the permit conditions and the ability of the districts/cities. Second, the Local

REDISAIN FAX COURT IN THE ENFORCEMENT FOR TAX LAW FRAMEWORK

Muhammad Djafar Saidi, Ruslan Hambali, Muchsin Salnia dan Eka Merdekawati Djafar Fakultas/Jurusan : Hukum/

ABSTRACT :

The research located at legal region of municipality of Jakarta, with considered that tax court include in ministry of finance of Indonesia republic and court of law of Indonesia republic are located in Jakarta. Tax court include in manistry of finance of Indonesia republik and court of law of Indonesia republic were expected to have relation to efforts in design the tax court in the enforcement of tax law framewark. The aim of the research are 1) to identify the position of tax court in Indonesia legal state, 2) to identify the establishment of tax court that can make uphold the tax law in Indonesia legal state, and 3) to identify the competence of tax court which can established the tax lain in Indonesia legal state. The research was using primary legal materials that consisting of the approach of regulation interrelated with the research and secondary legal materials consisting of scientific literatures interrelated with tax law. The technique of analysis that used is policy study, this technique of analiysis used by policy mapping toward the approach of regulation interrelated with it self whereas, qualitative of descriptive analisys used for describe the enforcement of tax law forward. The result of the research indicate that tax court as special court in legal administration structure judgement environment can redisain into tax court in tax judicature. The purpose in order to enforcement for tax law include tax legal action and tax criminal tax were absolute competence tax court. The dualism of the enforcement tax law will not happen if tax law in tax court in legal administration structure judgement environment whther in court of first instance in public judicature environment. Customs and manner to design, it must restructuring the approach of regulation interrelated with tax court. The structuring starting to law constitution state of Indonesia republik 1945, regulation No. 14 Tahun 2002 about tax court, regulation No.3 Tahun 2009 about court of law, regulation No. 48 Tahun 2009 about judicial authority, and regulation No. 5 Tahun 1986 about legal administration structure judicature as be changed second time, with regulation no. 51 Tahun 2009.

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LEGAL POLITIC OF RATIFICATION PRACTICE IN INDONESIA

S.M. Noor Fakultas/Jurusan : Hukum/

ABSTRAK :

Dalam era Soekarno - Soeharto, Pasal 11 Undang-Undang Dasar 1945 masih berbunyi bahwa, “Presiden dengan persetujuan Dewan Perwakilan Rakyat menyatakan perang, membuat perdamaian, dan perjanjian dengan negara lain”. Pasal ini pendek, ringkas, tanpa penjelasan kecuali komitmen sebagai konsekuensi kedudukan presiden sebagai kepala negara. Sekilas pasal ini sudah cukup jelas, riil, dan tidak perlu menimbulkan perdebatan. Padahal sesungguhnya pasal yang seringkas inilah merupakan pokok permasalahan dalam kehidupan kenegaraan yang cukup panjang dan rumit. Menjadi titik polemik para ilmuan dan politisi secara berlarut-larut dan lebih dari itu, membingungkan. Kenapa membingungkan? karena dalam penjelasan UUD 1945 hanya memberi kewenangan utama bagi presiden dalam tindakan politiknya menyangkut substansi pasal termaksud, padahal isi pasal menyebutkan dua lembaga kenegaraan penting selain presiden yaitu Dewan Perwakilan Rakyat (DPR). UUD 1945 tidak memberi kejelasan seberapa jauh wewenang yang diemban DPR dalam kedudukannya sebagi pengawas jalannya tugas-tugas kenegaraan presiden. Dalam era reformasi ada perkembangan yang menarik. Era ini demokratisasi parlemen berkembang dengan pesat. Kontrol politik parlemen terhadap jalannya pemerintahan dipandang cukup sukses. Sayangnya kontrol politik parlemen tersebut dipandang terlalu melewati ambang batas kewajaran dari bangun demokratisasi sebagai salah satu sendi/pokok negara modern. Sebagaimana yang diistilahkan oleh Ketua MPR Amin Rais, bahwa demokrasi telah “kebablasan”. Kekuasaan DPR begitu tingginya sehingga apapun keinginannya harus terwujud dan semua usulan pemerintah bisa seenaknya, diterima atau ditolak. Sungguh-sungguh dengan istilah seperti yang lazim di era orde baru “paduan suara” sudah tidak ada. DPR telah mengembalikan fungsinya sebagai pengawal demokrasi rakyat. Semua aspek yang bertentangan dengan demokrasi rakyat diterjangnya. Pemerintahannya pun apabila penilaian DPR dipandang telah melanggar sendi-sendi pokok kenegaraan dan demokratisasi harus disingkirkan, baik pemerintahan pusat sampai ke daerah-daerah. Kejatuhan pemerintahan Presiden Abdurrahman Wahid (Gus Dur) pada September 2001 merupakan contoh yang cukup ironis dalam perkembangan ketatanegaraan di Indonesia, sekalipun kejatuhan itu masih perlu diperdebatkan

Kata kunci:

ABSTRACT :

Legal politic of ratification practice much influenced dominant in international treaty among states. Firstly ratification as a practical process for the laws in the legislative house then ratification also for binding power of the states in international treaty and also to show political will at government, including in executive institution and legislative institution. Earlier of international treaty before start of negotiation are delegation of the states do the political told about all matters of the subject. Each other of committee prepare political process for the laws, of course all these political process and legal process. Indonesia study indicated that the president's authority to engage in treaties with other countries as stated in the 1945 Constitution was very much dependent on the bargaining power between the presidential instruction and the legislative institutions. In the era after old order under President Soekarno (1945-1965) and the new order under president Soeharto (1966-1998) the presidential institution was so powerful that it was possible for the president to engage in a treaty with any other country, and obvionsly to ask the legislative assembly to ratify all treaties which he had signed on the other hand, during the Reformation era, the situation has been neversed – the stream of consciousness – the power of the legislative assembly has been so Stroup that the