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Abstrak :
Transportasi serta Teknologi dan Informasi mengalami perkembangan yang sangat cepat. Pemanfaatan teknologi dan informasi dilakukan di berbagai bidang, salah satunya adalah di bidang perdagangan online (e-commerce). PT. Go-Jek Indonesia merupakan pelaku usaha e-commerce yang bergerak di bidang penyediaan jasa layanan transportasi ojek online. Dalam hal perjanjian Syarat dan Ketentuan Penggunaan Jasa Transportasi Ojek Online tersebut pengusaha menerapkan klausula baku demi tercapainya efisiensi. Kitab Undang-Undang Hukum Perdata dan Undang-Undang tentang Perlindungan Konsumen mengatur mengenai perjanjian dan lebih khususnya klausula baku. Pada klausula baku di Syarat dan Ketentuan tersebut terdapat klausula yang bertentangan dengan pengaturan yang ada.

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Transportation and Information and Technology is developing very rapidly. This development used in many field, include in trading field online (e-commerce). PT. Gojek Indonesia is an e-commerce businesses engaged in the provision of taxi transportation service online. In terms of the agreement Terms and Conditions of Use Transportation Services Online Ojek. The company applying standard clause in order to achieve efficiency. Code of Civil Law and the Law on Consumer Protection regulates the agreement and more specifically the standard clause. In the standard clause in these Terms and Conditions contained clauses that conflict with existing arrangements.

Abstrak :
Perkembangan gig economy yang semakin pesat membuka peluang pekerjaan baru yang mengandalkan teknologi sebagai pilar utama. Pekerjaan ini disebut dengan gig works–bercirikan pekerjaan yang dilakukan oleh seorang individu sebagai gig workers dengan keahlian khusus pada bidangnya untuk melakukan suatu pekerjaan bersifat sekali-selesai (temporary). Ketika hendak melakukan pekerjaan, pekerja yang bekerja sebagai gig workers tidak mengikatkan dirinya dalam suatu hubungan kerja, melainkan hanya dalam hubungan kemitraan. Karena alasan tersebut, seorang gig workers tidak memenuhi persyaratan untuk disebut sebagai ‘pekerja’ menurut istilah hukum ketenagakerjaan di Indonesia. Sebagai seseorang yang bukan merupakan seorang ‘pekerja’ menurut definisi hukum ketenagakerjaan, gig workers tidak mendapatkan akses yang setara untuk mendapatkan perlindungan dan pemenuhan hak ketenagakerjaan layaknya seorang pekerja, meskipun kapasitas pekerjaan yang dilakukannya tidak jauh berbeda dengan pekerja biasa. Penelitian ini akan meneliti sistem hukum dua negara, Indonesia dan Britania Raya yang telah berhasil menjamin perlindungan dan pemenuhan hak gig workers atau kontraktor independen di negaranya. Selain itu akan dilakukan penelitian terkait sistem hubungan kemitraan antara gig workers dengan perusahaan penyedia aplikasi untuk dilakukannya pekerjaan gig. Berdasarkan penelitian ini, terdapat urgensi pembentukan peraturan yang secara khusus mengatur tentang hak dan kewajiban para pihak yang terlibat di ranah gig works Indonesia, sehingga akan ada kepastian hukum dan jaminan pemenuhan hak bagi gig workers yang bekerja di Indonesia. ......The rapid development of the gig economy opens up new job opportunities that rely on technology as their main pillar. Such jobs are called gig works–a type of job which is carried out by an individual known as a gig worker with special expertise to carry out a one-time job. Workers who work as gig workers do not bind themselves into an employment relationship, but rather only as an independent contractor. For this reason, a gig worker does not meet the requirements to be called a 'worker' according to the labor law in Indonesia. As someone who is not considered a 'worker', gig workers do not have equal access to the protection and fulfillment of their basic employment rights like regular workers do, despite that the capacity of their work is not much different from regular workers. This research will inspect the legal systems of two countries, Indonesia and the United Kingdom, which have succeeded in guaranteeing the protection and fulfillment of the rights of a gig workers in their countries. Apart from that, this research will be carried out regarding to the independent contracting system between gig workers and companies providing applications to carry out gig works. Based on this research, there is an urgency to establish regulations that specifically regulate the rights and obligations of the parties involved in the Indonesian gig works sector, so that there will be legal certainty and guarantees for the fulfillment of rights for those who work as a gig workers in Indonesia.

Abstrak :
Pengangkutan memainkan peran sentral dalam memfasilitasi perdagangan global. Namun, pelanggaran seperti pengirim barang yang tidak membayar biaya impor kepada perusahaan jasa pengurusan transportasi sering terjadi, menimbulkan sengketa yang kompleks. Penelitian ini menganalisis penyelesaian sengketa dalam pengangkutan barang laut di Indonesia, dengan fokus pada kompetensi peradilan dan penerapan regulasi internasional seperti The Hague Rules, Hague-Visby Rules, dan Hamburg Rules. Kasus yang dianalisis adalah Putusan No. 92/Pdt.G/2021/PN. Btl dan Putusan No. 26/PDT/2022/PT YKK antara PT Dexter Eurekatama dan PT Gajah Mada Medika Indonesia. Penelitian ini bertujuan untuk memberikan pemahaman yang lebih mendalam tentang dinamika penyelesaian sengketa dalam pengangkutan barang laut di Indonesia. Metode penelitian yang digunakan adalah yuridis-normatif dengan analisis terhadap peraturan yang berlaku dan pertimbangan hukum hakim dalam menentukan kompetensi peradilan. Hasil penelitian menekankan pentingnya mempertimbangkan bukti-bukti dan petunjuk yang relevan dalam pengambilan keputusan, serta konsistensi dalam penerapan prinsip-prinsip hukum kontraktual dan penyelesaian sengketa melalui arbitrase. Saran penelitian meliputi perlunya konsistensi dalam penegakan hukum, efektivitas penyelesaian sengketa, serta pentingnya pengembangan kebijakan yang mendukung keamanan dan kepastian hukum dalam aktivitas pengangkutan barang. ......Transportation plays a central role in facilitating global trade. However, violations such as shippers failing to pay import fees to transportation management companies often occur, resulting in complex disputes. This research analyzes dispute resolution in maritime transportation in Indonesia, focusing on judicial competence and the application of international regulations like The Hague Rules, Hague-Visby Rules, and Hamburg Rules. The cases examined are Decision No. 92/Pdt.G/2021/PN. Btl and Decision No. 26/PDT/2022/PT YKK involving PT Dexter Eurekatama and PT Gajah Mada Medika Indonesia. The study aims to provide a deeper understanding of dispute resolution dynamics in Indonesian maritime transportation. The research method is juridical-normative, with an analysis of applicable regulations and judicial considerations. Findings emphasize the importance of considering relevant evidence and guidance in decision-making, as well as consistency in applying contractual law principles and resolving disputes through arbitration. Research recommendations include the need for legal enforcement consistency, effective dispute resolution, and policy development supporting security and legal certainty in transportation activities.

Abstrak :
Skripsi ini membahas mengenai pertanggungjawaban yang dapat diberikan oleh Nakhoda sebagai pemimpin kapal dan Perusahaan Pengangkut sebagai pemilik kapal dalam suatu peristiwa kecelakaan kapal yang menyebabkan kerugian terhadap pihak ketiga (Tinjauan Putusan Mahkamah Pelayaran Nomor 973/051/XII/MP-08 tentang Tubrukan KM. Marina Nusantara dengan TK. CB1211 yang ditarik TK. Bamara-6SA dan di-assist oleh TB. PATIH-III) dengan menggunakan dasar hukum Undang-undang No. 17 Tahun 2008 tentang Pelayaran dan Kitab Undang-undang Hukum Dagang. Penelitian ini memakai metode penelitian Normatif Yuridis dimana data penelitian ini sebagian besar dari studi kepustakaan. Hasil penelitian ini menyatakan bahwa ditinjau dari peraturan perundang-undangan terkait dengan kegiatan pelayaran, tanggung jawab baik secara administratif, perdata dan pidana dapat dibebankan kepada Nakhoda dan Perusahaan Pengangkut apabila memang dapat dibuktikan para pihak tersebut bersalah. ...... This thesis is focusing on a responsibility that can be given by the Captain as the leader of the ship and Carrier Company as the owner of the ship in a ship accident caused the loss of the third party (Review Decision: Admiralty Court Verdict Number: 973/051/XII/MP-08 about collision between Motor Ship Marina Nusantara and Tug Boat CB. 1211 which pulled by Tug Boat Bamara-6SA and assist by Tug Boat Patih-III) based on Act Number 17 Year 2008 about Maritime and Commercial Code of Indonesia. This research is normative yuridis research, which some of the data were collected from literature. The result states that based on Act Numer 17 Year 2008, Commercial Code of Indonesia and the other rules said that the Captain and the Carrier Company will be bound by the legal responbilities (administrative, private and public) as long as the faults can be proved.

Abstrak :
Dalam era globalisasi saat ini telah terjadi transformasi global yang digerakan oleh dua kekuatan besar, yaitu teknologi dan perdagangan. Proses transformasi tersebut berjalan dengan sangat cepat. Dibutuhkan suatu sarana penting untuk menunjang dinamika tersebut diantaranya sarana transporasi yang efisien, yaitu pesawat terbang. Awal industri penerbangan di Indonesia terjadi sekitar tahun 1949. Indonesia menjalin kerjasama dengan Pemerintah Hindia Belanda dengan mendirikan maskapai PT Garuda Indonesia Airways (GIA). Dengan berdirinya maskapai penerbangan nasional ini mendorong industri penerbangan dalam negeri dengan berdirinya maskapai-maskapai penerbangan lain. Munculnya perusahaan penerbangan nasional membuka celah masuknya perusahaan penerbangan asing ke Indonesia. Perusahaan penerbangan asing tersebut dalam mengembangkan usahanya dengan mendirikan cabang. Berdasarkan ketentuan Treaty ataupun Undang-Undang Domestik pendirian cabang tersebut dikukuhkan sebagai Bentuk Usaha Tetap (BUT). Tidak seperti pada ketentuan umunmya, BUT atas perusahaan penerbangan asing tidak dijadikan sebagai ambang batas pemajakan. Pemberian hak pemajakan secara ekslusif diberikan pada pusat efektif manajemen. Pokok permasalahan dalam penulisan tesis ini adalah upaya yang perlu dilakukan agar perusahaan penerbangan asing di Indonesia dapat memenuhi hak dan kewajiban perpajakannya dengan baik. Hal ini terkait karena pengoperasian pesawat terbang mempunyai karakteristik yang bersifat khusus, sehingga pengenaan pajaknya pun bersifat khusus. 0leh karena itu, pemahaman atas pengoperasian perusahaan penerbangan secara cermat dan komnprehensif perlu dilakukan. Penelitian ini menggunakan metode Deskriptif Analitis. Instrumen penelitian yang digunakan adalah wawancara dengan pihak-pihak yang terkait seperti: pejabat dan petugas pajak, konsultan pajak, wajib pajak dan IATA. Penelitian ini juga didukung dengan studi literatur guna mendapatkan teori dan peraturan yang tepat untuk mendukung penelitian ini. Adapun literatur yang diteliti scperti: karya ilmiah dan peraturan perpajakan berdasarkan Ketentuan Domestik maupun dalam Tax Treaty. Berdasarkan penelitian di KPP Badora I dan II ditemukan data bahwa dalam pemenuhan kewajiban pei-pajakan yang dilakukan oleh Wajib Pajak (WP) perusahaan penerbangan asing sudah baik. Hal ini disebabkan pada umumnya WP tersebut didampingi oleh konsultan. Tetapi dalam masalah pemahaman dan sosialisasi peraturan masih kurang. Sehingga sering timbul dispute antara petugas dan wajib pajak. Sampai saat ini pihak KPP Badora belum pernah melakukan sosialisasi secara rutin. Masalah ekstensitikasi dan Intensifikasi Wajib Pajak juga belum dioptimalkan. Berdasarkan analisa yang dilakukan, proses sosialisasi, ekstentifikasi dan intensitikasi pajak perlu dilakukan. Sosialiasi ditujukan untuk meningkatkan pemahaman WP dan petugas pajak. Masih banyaknya perusahaan penerbangan asing yang belum terdatar merupakan alasan mengapa diperlukan proses ekstensifikasi pajak. Proses ekstensifkasi ini terutama ditekankan pada negara non treaty partner. Proses Intensifikasi berhubungan erat dengan infotmasi peredaran bruto dan pembukuan. karena pengenaan pajak berdasarkan undang-undang domestik menggunakan norma, petugas pajak mempunyai kesulitan untuk tnengidentifikasi jenis -jenis penghasilan lebih lanjut. Oleh karena itu disarankan agar proses sosialisasi dilakukan secara inlensif baik di kalangan petugas pajak dan wajib pajak. Upaya tersebut misalnya dengan menjalin kerja sama dengan asosiasi penerbangan internasional (IATA). Fasilitas dalam treaty yang berhubungan dengan pertukaran infotmasi hendaknya dimanfaatkan untuk mendukung proses intensifikasi pengenaan pajak.

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In the current era or global, there has peen a global transformation instigated by two large forces. Namely technology and trade, such transformation process is taking place rapidly. Important facilities are required to support such dynamic, arming other things efficient means of transportation such as airplanes. Airline industry Indonesia dates back to 1949. Indonesia engaged in cooperation with the Government of Netherlands East Indies by establishing PT Garuda Indonesia Airways (GIA). The establishment of this national airline spurred the growth of domestic air transportation industry, as indicated by the establishment of outer- airlines. The establishment of national airlines has opened the gate lot the entry of forcign airlines to Indonesia. Those foreign airlines develop their businesses by opening branch offices. Pursuant to the provisions of Treaty or Domestic Laws, such newly opened branch offices should be confirmed as Permanent Establishments (PE). Not with standing the general rules. PE of foreign airlines is not functioning as taxation threshold. Such exclusive taxation right is granted to effective management centers. The maim topic of this thesis is the efforts that need to be made for the proper fulfillment of the tax rights and obligations by foreign airliners. This is because the operation of airplanes has specific characteristics so as to require special taxation. Therefore, careful and comprehensive understanding of airline operations is required. This research employed Analytical (Descriptive method. The research instrument used was interview with the relevant panics. Such as: tax officials and officers. Tax consultants, taxpayers and IATA. This research was also supported by literary study in order to obtain the correct theories and regulations to support this research. Whereas the literature used in this research include scientific works and tax regulations, based on Domestic Regulations and Tax Treaties. The research conducted at Tax Service Office For Foreign Entities and Individuals (KPI Badora) I and II reveals sonic data that foreign airline Taxpayers have appropriately fulfilled their tax obligations. This is because consultants generally assist them. However, there is still lack of understanding and socialization of regulations. Accordingly, there are disputes between the officers and the taxpayers. Thus Tar. KPP Badora has never performed routine dissemination of information. The issues of enlarge and intensification of Taxpayers have not also been optimized. Based on the analysis, it is necessary to perform tax socialization, enlarge and intensification. Socialization is aimed at improving the comprehension of taxpayers and tax officers. The large number of foreign airlines that have not been registered is the reason why lax enlarge process is required. Such enlarge process should be focused mainly on non-treaty partner countries. Intensification process is closely related to information on gross turnover and bookkeeping. Since taxation based on domestic laws is subject to norms, tax officers face difficulties in further identifying the types of revenues. Therefore, it is recommended that the socialization process be performed intensively, both on tax officers and taxpayers. Such effort can be made, for instance, by engaging in cooperation with the international air transport association (IATA). Facilities provided in treaties related to exchange of information should be used for supporting the taxation intensification process.

Abstrak :
Dengan adanya otonomi daerah, maka Pemerintah Pusat menugaskan Pemerintah Daerah untuk mengembangkan daerahnya masing-masing dengan menggunakan kas daerahnya masing-masing. Pendapatan dari daerah diperoleh dengan adanya pajak daerah dan retribusi daerah. Pajak daerah sendiri meliputi pajak propinsi dan pajak kabupaten/kota. Salah satu pendapatan asli daerah adalah pajak kendaraan bermotor dan bea balik nama kendaraan bermotor. Di dalam pengertian kendaraan bermotor salah satu yang termasuk kendaraan bermotor adalah alat berat. Alat berat sendiri baru termasuk dalam kendaraan bermotor pada Undang-Undang Nomor 34 Tahun 2000 dan direvisi dengan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Metode penelitian yang dilakukan adalah penelitian yuridis normatif atau doktrinal dan pendekatan yang dilakukan ialah melalui pendekatan perundang-undangan (Statute Approach). Teknik pengumpulan data dalam penulisan ini dilakukan dengan cara Penelitian Kepustakaan (library research). Salah satu yang menjadi permasalahan adalah ketika adanya Putusan Mahkamah Konstitusi Nomor 15/PUU-XV/2017 yang menyebutkan bahwa alat berat tidak lagi termasuk dalam kendaraan bermotor. Akibat dari putusan tersebut adalah bahwa alat berat tidak lagi dapat dikenakan pajak kendaraan bermotor apabila tidak adanya peraturan baru yang mengatur pajak alat berat. Putusan ini tidak berlaku apabila adanya pajak terutang yang belum dibayar wajib pajak. ......With regional autonomy, the central government assigns regional governments to develop their respective regions using their respective regional treasuries. Revenue from the regions is obtained from regional taxes and regional retribution. Local taxes include regional taxes and city taxes. One of the regional revenues is vehicle tax and vehicle name transfer fee. In the definition of vehicles, one of which includes vehicles is heavy equipment. Heavy equipment itself is only included in vehicles in Law Number 34 of 2000 and revised by Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution. The research method used is normative or doctrinal juridical research and the approach taken is through the Statute Approach. Data collection techniques in this writing are carried out by means of Research Library. One of the problems was when the Constitutional Court Judgement Number 15/PUU-XV/2017 stated that heavy equipment was no longer included in motorized vehicles. The result of this decision is that heavy equipment can no longer be subject to vehicle tax in the absence of a new regulation regulating heavy equipment tax. This decision does not apply if there is a tax payable that has not been paid by the taxpayer.

Abstrak :
[Taksi merupakan angkutan umum yang telah dikenal luas oleh masyarakat karena kenyamanan dan keamanannya. Namun, tidak semua proses pengangkutan Taksi berjalan dengan lancar. Pengemudi Taksi terkadang tidak dapat memenuhi kenyamanan, keamanan dan keselamatan Penumpang sebagai hak dari Penumpang berdasarkan Hukum Pengangkutan sehingga menimbulkan kerugian.Untuk menuntut ganti rugi, dapat diajukan gugatan berdasarkan Pasal 1365 KUHPerdata tentang Perbuatan Melawan Hukum (PMH).Perusahaan Taksi sebagai pengangkut yang mempekerjakan Pengemudi dapat juga dimintakan pertanggungjawaban dengan beberapa syarat yang harus terpenuhi, salah satunya adanya PMH. Kasus yang digunakan dalam skripsi ini memperlihatkan pertanggungjawaban PT. Blue Bird walaupun terdapat kesulitan dalam pembuktian PMH Pengemudi PT. Blue Bird sebagai pengangkut dan untuk membuktikannya, perlu dikaitkan dengan hak dan kewajiban para pihak dalam Hukum Pengangkutan. ;Taxi is one of the public transportations which has been widely known by people because of its security and comfort. However, not every use of taxi could fulfill people’s expectation of such security and comfort. Sometimes, the taxi driver fails to give the best service to the passenger, so it can be resulted as a breach of passenger’s rights regarding their security, comfort and safety based on Transportation Law. In that condition, the passenger could ask for compensation resulted from such damage under Article 1365 of Indonesian Civil Code about illegal act or which also known as tort. The taxi company who employs the driver can also be held liable for the driver’s mistakes, if all the elements required including the existence of tort are fulfilled. The case law which is used in this thesis, shows of how PT. Blue Bird could be held liable even though it was hard to prove so in the first place. Hence, in order to prove its liability, both parties’ obligations and rights based on Transportation Law have to be considered.;Taxi is one of the public transportations which has been widely known by people because of its security and comfort. However, not every use of taxi could fulfill people’s expectation of such security and comfort. Sometimes, the taxi driver fails to give the best service to the passenger, so it can be resulted as a breach of passenger’s rights regarding their security, comfort and safety based on Transportation Law. In that condition, the passenger could ask for compensation resulted from such damage under Article 1365 of Indonesian Civil Code about illegal act or which also known as tort. The taxi company who employs the driver can also be held liable for the driver’s mistakes, if all the elements required including the existence of tort are fulfilled. The case law which is used in this thesis, shows of how PT. Blue Bird could be held liable even though it was hard to prove so in the first place. Hence, in order to prove its liability, both parties’ obligations and rights based on Transportation Law have to be considered.;Taxi is one of the public transportations which has been widely known by people because of its security and comfort. However, not every use of taxi could fulfill people’s expectation of such security and comfort. Sometimes, the taxi driver fails to give the best service to the passenger, so it can be resulted as a breach of passenger’s rights regarding their security, comfort and safety based on Transportation Law. In that condition, the passenger could ask for compensation resulted from such damage under Article 1365 of Indonesian Civil Code about illegal act or which also known as tort. The taxi company who employs the driver can also be held liable for the driver’s mistakes, if all the elements required including the existence of tort are fulfilled. The case law which is used in this thesis, shows of how PT. Blue Bird could be held liable even though it was hard to prove so in the first place. Hence, in order to prove its liability, both parties’ obligations and rights based on Transportation Law have to be considered.;Taxi is one of the public transportations which has been widely known by people because of its security and comfort. However, not every use of taxi could fulfill people’s expectation of such security and comfort. Sometimes, the taxi driver fails to give the best service to the passenger, so it can be resulted as a breach of passenger’s rights regarding their security, comfort and safety based on Transportation Law. In that condition, the passenger could ask for compensation resulted from such damage under Article 1365 of Indonesian Civil Code about illegal act or which also known as tort. The taxi company who employs the driver can also be held liable for the driver’s mistakes, if all the elements required including the existence of tort are fulfilled. The case law which is used in this thesis, shows of how PT. Blue Bird could be held liable even though it was hard to prove so in the first place. Hence, in order to prove its liability, both parties’ obligations and rights based on Transportation Law have to be considered.;Taxi is one of the public transportations which has been widely known by people because of its security and comfort. However, not every use of taxi could fulfill people’s expectation of such security and comfort. Sometimes, the taxi driver fails to give the best service to the passenger, so it can be resulted as a breach of passenger’s rights regarding their security, comfort and safety based on Transportation Law. In that condition, the passenger could ask for compensation resulted from such damage under Article 1365 of Indonesian Civil Code about illegal act or which also known as tort. The taxi company who employs the driver can also be held liable for the driver’s mistakes, if all the elements required including the existence of tort are fulfilled. The case law which is used in this thesis, shows of how PT. Blue Bird could be held liable even though it was hard to prove so in the first place. Hence, in order to prove its liability, both parties’ obligations and rights based on Transportation Law have to be considered., Taxi is one of the public transportations which has been widely known by people because of its security and comfort. However, not every use of taxi could fulfill people’s expectation of such security and comfort. Sometimes, the taxi driver fails to give the best service to the passenger, so it can be resulted as a breach of passenger’s rights regarding their security, comfort and safety based on Transportation Law. In that condition, the passenger could ask for compensation resulted from such damage under Article 1365 of Indonesian Civil Code about illegal act or which also known as tort. The taxi company who employs the driver can also be held liable for the driver’s mistakes, if all the elements required including the existence of tort are fulfilled. The case law which is used in this thesis, shows of how PT. Blue Bird could be held liable even though it was hard to prove so in the first place. Hence, in order to prove its liability, both parties’ obligations and rights based on Transportation Law have to be considered.]