Jurnal Supremasi https://ejournal.unisbablitar.ac.id/index.php/supremasi <p>Jurnal Supremasi is a scientific journal of law published by the Faculty of Law, Balitar Islamic University, Blitar which is intended as a medium for disseminating various scientific findings and research in the field of Law to the public. This journal is published two times a year in March and September. It contains reviews based on research results, conceptual ideas, studies, and application of theories in the field of Law. Jurnal Supremasi was published for the first time in 2016.</p> Universitas Islam Balitar, Blitar en-US Jurnal Supremasi 2088-1533 Menggagas Pendirian Bank Digital di Indonesia: Sebuah Telaah Yuridis https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2158 <p><em>In the industrial era 4.0 as it is today, the ease and speed of getting things are highly sought after, including the ease and speed of getting financial services. The convenience of banking services is an advantage for consumers in choosing the services provided at the bank. This is what banks do to form services from conventional banks to open digital services. However, from a juridical aspect, in Indonesia there is no specific regulation governing digital banks. As a country that adheres to the civil law system, it has become a real consequence that all applicable laws must be codified and regulated in accordance with applicable laws. Problems arise when digital banks operate but there is no legal basis that specifically regulates dealing with it. Through normative juridical methods, research results showed that there are no specific rules governing digital banks in the form of laws in Indonesia, so a special rule is needed regarding digital banks because there are significant differences from conventional banks.</em></p> Danang Kurniawan Wardah Yuspin Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 1 14 10.35457/supremasi.v13i1.2158 Tinjauan Yuridis Pengenaan Pajak Penghasilan dalam Non Fungible Token (NFT) di Indonesia https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2584 <p style="margin: 0cm; margin-bottom: .0001pt; text-align: justify; text-indent: 21.3pt; background: white;"><em><span style="font-size: 10.0pt; font-family: 'Book Antiqua',serif; color: #222222; background: #FCFCFC;">This research is to find out and analyze NFT as an object of income tax in Indonesia and the Indonesian Government's efforts to realize it. Through the normative juridical method, research was produced that the essence of the income obtained from the NFT is income that goes into the object of income as contained in article 4 paragraph (1) of Law Number 36 of 2008 concerning Income Tax, however, the imposition of income tax in NFT transactions is still self-assessment, where taxpayers must calculate, pay and report independently, considered prone to causing non-compliance of taxpayers due to a lack of correct understanding regarding the mechanism of taxation. Until now, Indonesia does not yet have regulations that can accommodate the development of digital financial assets and products, especially for NFTs so it is prone to causing taxpayer non-compliance because special tax regulations have not been established regarding income from NFTs.</span></em></p> Amelia Ayu Paramitha Fajar Kusuma Ramadhani Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 15 27 10.35457/supremasi.v13i1.2584 Analisis Yuridis Putusan Nomor 29/PDT.SUS-KPPU/2019/PN BLK Terkait Persekongkolan Tender https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2638 <p><em>Considering the objection to Decision Number 17/KPPU-I/2018 at the Bulukumba District Court which was carried out by business actors to declare null and void or at least cancel the decision Number 17/KPPU-I/2018 in its entirety, it is important to do research to find out the judge's consideration of the tender conspiracy case. Through normative legal research, it resulted that the judgments of the panel of judges in examining and deciding the case Decision Number 29/Pdt.Sus-KPPU/2019/Pn Blk essentially strengthens and takes over all considerations of the ICC Commission Council Decision, however, the panel of judges then decided to reduce the fine from IDR 586,903,909 to IDR 800 million with the judgment that the sanctions imposed by the Respondent against the objected Petitioner have not fulfilled a sense of justice because it was considered too big/unequal compared to the level of the Petitioner's mistake, therefore it is necessary to give the Petitioner sanctions that are more corrective, preventive and educative.</em></p> Asmah Asmah Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 28 38 10.35457/supremasi.v13i1.2638 Analisis Yuridis Restrukturisasi Kredit Sindikasi Sebagai Akibat Hukum Terjadinya Corona Virus Disease 2019 (Covid-19) untuk Pembiayaan Pembangunan Jalan Tol https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2063 <p><em>The policy arrangements for granting syndicated credit facilities to debtors and the process of implementing their restructuring as a legal consequence of the occurrence of Covid-19 for financing toll road construction are urgent to be researched. Through normative juridical research, it concluded that in policy arrangements for granting syndicated credit facilities to debtors, the bank providing the facility must be based on the bank's credit policy and must review it in advance so as not to exceed the Maximum Lending Limit (BPMK). The Bank applies a syndicated credit facility to minimize credit risk. The mechanism for implementing syndicated credit for toll road financing ended with the signing of an addendum credit agreement with related parties, including debtors, credit facility agents, and partner banks. Bank Lampung as Partner Bank conducts credit restructuring analysis and conducts pre-committee and committee meetings to make credit restructuring decisions.</em></p> Zulfi Diane Zaini Katleya Puspa Nagari Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 39 53 10.35457/supremasi.v13i1.2063 Akibat Hukum Akta Jaminan Fidusia yang Dibuat di Bawah Tangan dalam Kredit Motor https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/1990 <p><em>Purchasing motorbikes on credit involves third parties, namely consumer finance as financing lenders (creditors), while the party receiving the financing loan is called the debtor. The parties who bind themselves in the fiduciary guarantee deed under the hand do not have legal certainty for the parties, it is different from the fiduciary guarantee deed based on Law Number 42 of 1999 concerning Fiduciary Guarantees that have legal certainty. Fiduciary guarantees are guarantees for rights to movable or immovable objects other than land and buildings which are not included in mortgage rights. Through normative juridical research, research has been produced that the legal consequences of a fiduciary guarantee deed made privately are the frequent executions of unilateral interests, namely the creditor when there is a breach of contract made by the debtor. It is urgent to make a fiduciary guarantee deed which is notarized and registered at the fiduciary guarantee registration office to obtain a fiduciary certificate that has legal force.</em></p> Fransiska Imelda Arsin Lukman Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 54 62 10.35457/supremasi.v13i1.1990 Akibat Perbuatan Melawan Hukum dalam Pelelangan Objek Hak Tanggungan (Putusan Nomor 23/PDT.G/2020/PN.KLA) https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2080 <p><em>The auction for the execution of the mortgage right can be held by the creditor as the holder of the mortgage right for the defaulting debtor, but there are several important aspects in fulfilling a person who can be declared in default or not, this aims to avoid activities or conditions of illegal acts. This study discusses the consequences of an unlawful act in the auction of mortgage objects. In answering the problems in this research, a normative juridical approach is used with the type of analytical descriptive research and uses a qualitative data analysis method. The results of the analysis on the Kalianda District Court Decision No. 23/Pdt.G/2020/PN.Kla stated that there were circumstances that caused debts to be uncollectible immediately and all at once, paying attention to the unexpired term of the agreement is a determining aspect of whether a person can be declared in default and the value of the collateral that is greater than the debt causes the debtor to be in a position not yet eligible to be declared in default. An unlawful act is a determining aspect that can cancel the outcome of the execution of the mortgage due to violating the subjective rights of other people as the owner of the land object of the mortgage, because it violates the subjective rights of other people as the owner of the mortgage object land, causing losses to the debtor because the mortgage object is auctioned off or there is a causal relationship between the error and the loss suffered.</em></p> Veryantoyo Eka Yunanda Arman Nefi Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 63 75 10.35457/supremasi.v13i1.2080 Pertanggungjawaban Perusahaan PT. Garuda Indonesia yang Diduga Melakukan Praktik Diskriminasi Terkait Pemilihan Mitra Penjualan Tiket Umrah https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/1827 <p><em>This research is to determine the form of corporate responsibility PT. Garuda Indonesia, which is suspected of discriminating in the selection of partners for selling Umrah tickets, uses normative legal research methods, by examining literature that focuses on Law no. 5 of 1999. The results of this study are the accountability carried out by PT. Garuda Indonesia in resolving the case, by paying a fine or administrative sanction determined by the Indonesian Competition Commission (ICC), namely paying a fine of IDR 1,000,000,000.00. However, if the fine is late in payment, PT. Garuda Indonesia may be subject to a late fine of 2% per month of the specified fine, in accordance with Government Regulation Number 58 of 2020 concerning the Management of Non-Tax State Revenue.</em></p> Amelia Ridha Rahman Rani Apriani Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 76 88 10.35457/supremasi.v13i1.1827 Penolakan Permohonan Asal-Usul Anak dari Pasangan Nikah Siri https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2529 <p><strong><em>Abstract</em></strong></p> <p><strong><em>&nbsp;</em></strong></p> <p><em>Clarity of legal status due to marriage between husband and wife is an essential thing in life as Indonesian citizens. Marital status must be authentically and legally proven. In addition, marriage in Indonesia adheres to the principle of monogamy. This means that a man can only have a wife and a woman can only have a husband. On the other hand, clarity of status through authentic evidence of marriage will be the legal basis for clarity of child status and clarity of status of the married couple. Based on the above theory, this study aims to (a) examine the decision given by the Judge at the Blitar Religious Court in the case of Case Number: 0039/ Pdt.P/2022/PA.BL dated January 12, 2022 regarding the Rejection of the Application for the Origin of a Child resulting from Polygamy Siri marriage / unregistered polygamy and, (b) reviewing the implications of the decision on the position of the child after the decision. The research approach used is normative legal research.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> C, Siri Marriage, Marriage</em></p> Abdul Hakam Sholahuddin Ridho Tiar Prawira Erifendi Churniawan Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 89 100 10.35457/supremasi.v13i1.2529 Pertanggungjawaban Pelaku Tindak Pidana Turut Serta Melakukan Korupsi Bantuan Stimulan Perumahan Swadaya https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2070 <p><em>This research is to find out the basic considerations of judges in making decisions against perpetrators of criminal acts participating in corruption, stimulant assistance for self-help housing, and their criminal responsibility, using normative juridical research methods. The results of the study show that the basis for the judge's considerations in deciding against the perpetrators of the crime of participating in the corruption of self-supporting housing stimulant assistance is based on evidence, statements from witnesses, statements from experts, indictments and charges, the elements that meet in the indictment, as well as aggravating and mitigating circumstances and criminal responsibility for the perpetrators of corruption self-help housing stimulant assistance, namely imprisonment for 1 (one) year and a fine of Rp. 50,000,000., (fifty million rupiahs) ) provided that if the fine is not paid it is replaced by imprisonment for 3 (three) months.</em></p> Zulfi Diane Zaini Angga Alfiyan Elsa Tri Antika Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 101 112 10.35457/supremasi.v13i1.2070 Pertanggungjawaban Pelaku Tindak Kekerasan Pada Hewan: Kajian Hukum Perspektif Hukum Pidana https://ejournal.unisbablitar.ac.id/index.php/supremasi/article/view/2081 <p><em>The violence against animals in Indonesia is a problem in society that is prone to occur. As creatures of God, animals also have the right to live and their welfare is guaranteed. Many crimes that harm animals are committed by individuals who prioritize their own benefits and do not think about the feelings of the animals who are victims. As a rule of law, the law has a role in protecting all parties, including animals. The purpose of this research is to explore what kind of protection is given by the state to animals and to enforce sanctions against perpetrators of violence against animals. This study uses normative research methods with statutory approach methods. As a result, research shows that the problem of violence experienced by animals in Indonesia needs serious attention. Furthermore, the laws governing the protection of animals need to be updated because they are not in accordance with the current situation in terms of the protection that is regulated and the criminal sanctions that ensnare individuals are too light and it is necessary to evaluate their implementation in public life.</em></p> Verlina Yudi Kornelis Copyright (c) 2023 Jurnal Supremasi https://creativecommons.org/licenses/by-sa/4.0 2023-02-28 2023-02-28 113 127 10.35457/supremasi.v13i1.2081