Redefining the Principle of Equality in Banjar Regency Regulations Regarding Gemstone Certification Fee
DOI:
https://doi.org/10.37893/krisnalaw.v8i1.1349Keywords:
Principle of Equality, Gemstone Certification Fee, Banjar RegencyAbstract
This research aims to redefine the principle of equality in the Banjar Regency regulation regarding gemstone certification. Gemstone certification is an act to verify the authenticity of gemstones in a gemological laboratory. Gemologists issue certificates to inform sellers and customers about the authenticity. Each gemstone certificate is subject to a business service fee based on Banjar Regency regional regulations. This research analyzes previous research regarding the meaning of the principle of equality. This research also textually analyzes the content of the Banjar Regency legal framework regarding the genstone certification fee. Finally, this doctrinal legal research will discuss how the Indonesian legal framework defines the meaning of the principle of equality in the Banjar Regency regulation regarding gemstone certification.
Downloads
References
Abella, Rosalie Silberman. “Equality, Human Rights, Women and the Justice System.” McGill Law Journal. Vol. 39, No. 3 (1994). Pg. 489-501.
Akkas, Andi Muhammad, Nurhakim Nurhakim, Riswan Riswan, Heru Budi Kurniawan. “Inventarisasi Keterdapatan Mineral dan Batuan Untuk Bahan Baku Batu Permata.” Jurnal Geosapta. Vol. 2, No. 2 (2016). Pg. 94-99. http://dx.doi.org/10.20527/jg.v2i2.4214
Anggoro, Damas Dwi. “Deficiency of the Principle of Fairness in the Implementation of E-Tax in Malang City Based on the Principles of Good Tax Policy.” Indonesian Tax Journal. Vol. 3, No. 1 (2019). Pg. 11-15.
Apendi, Sofyan. “Ketiadaan Peraturan Menteri Dalam Hierarki Peraturan Perundang-Undangan Nasional dan Implikasinya Terhadap Penataan Regulasi Dalam Sistem Hukum Nasional (Studi Pengaturan Peraturan Menteri Dalam Hierarki Peraturan Perundang-Undangan).” PALAR (Pakuan Law Review). Vol. 07, No. 01 (2021). Pg. 111-126.
Arimba, Cahya Iradi. “Hans Kelsen’s Nomostatics and Nomodinamics Legal Theor.” Justice Voice. Vol. 2, No. 2 (2023). Pg. 55-63. https://doi.org/10.37893/jv.v2i2.773
Arnio, Aulis. Essays on the Doctrinal Study of Law. New York: Springer, 2011. https://doi.org/10.1007/978-94-007-1655-1
Ayuningsekar, Cahya Intan, Abdul Kadir Jaelani, and Sapto Hermawan. “Legitimacy Principle of Equality in Collection of Rural and Urban Land Tax.” Journal of Sustainable Development and Regulatory Issues. Vol. 1, No. 3 (2023). Pg. 151-174. https://doi.org/10.53955/jsderi.v1i3.15
Ayza, Bustamar. Hukum Pajak Indonesian. Jakarta: Kencana, 2017.
Beever, Allan. “Aristotle On Equity, Law, and Justice.” Legal Theory. Vol. 10 (2004). Pg. 33–50. https://doi.org/10.1017/S1352325204000163
Brotodihardjo, R. Santoso. Pengantar Ilmu Hukum Pajak. Bandung: PT Refika Aditama, 1998.
Brotosusilo, Agus. Penulisan Hukum: Buku Pegangan Dosen. Jakarta: Asia Foundation - Konsorsium Ilmu Hukum, 1994.
Cahyono, Bangkit. “Asas Pemungutan Pajak Dalam Pajak Penghasilan Transaksi Saham di Bursa.” Jurnal Pajak dan Bisnis. Vol. 2, No. 2 (2021). Pg. 75-83. https://doi.org/10.55336/jpb.v2i2.36
Chroust, Anton-Hermann and David L. Osborn. “Aristotle’s Conception of Justice.” Notre Dame Law Review. Vol. 17, Issue 2 (1942). Pg. 129-143.
Darmayasa, I Nyoman. Et. Al. “Equality Principle in Designing Taxation International Digital Transactions: A Case Study of ASEAN.” Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024). Published by Atlantis Press, 2024. Pg. 697-705. https://doi.org/10.2991/978-94-6463-622-2_77
Daud, Tiara Oktavia Namira, Erman I. Rahim, and Suwitno Yutye Imran. “Reconstruction of Regional Government Authority in Mining Management Post Law No. 23 of 2014: Legal Review Based on Hans Kelsen’s Theory.” International Journal of Law, Crime and Justice. Vol. 2, No. 2 (2025). Pg. 197-206. https://doi.org/10.62951/ijlcj.v2i2.620
Detik News. “Kalau Orang Sudah Naksir Batu Akik, Berapa pun Harganya Pasti Dibayarin.” Detik News, 5 August 2014. Provided in https://news.detik.com/berita/d-2653542/kalau-orang-sudah-naksir-batu-akik-berapa-pun-harganya-pasti-dibayarin, accessed on 1 April 2026.
Dewi, Putri Maha. “Utilizing the Implementation of Tax Laws for the Welfare of the People Based on the Principle of Equality.” Acceleration: Multidisciplinary Research Journal. Vol. 1 No. 02 (2023). Pg. 88-92. https://doi.org/10.70210/amrj.v1i02.11
Endyka, Yovi Cajapa, Muhamad Muhdar, and Abdul Kadir Sabaruddin. “Environmental Justice in Intra Generations: An Overview of Aristotle’s Distributive Justice to Coal Mining.” Indonesian Comparative Law Review. Vol. 3, No. 1 (2020). Pg. 25-34. https://doi.org/10.18196/iclr.v3i1.11234
Herman, Ronaldo Heinrich dan Ratih Lestarini. “Sertifikasi Batu Mulia: Kebutuhan Akan Sebuah Regulasi Demi Melindungi Hak Konsumen Batu Mulia di Indonesia.” Jurnal Ilmu Sosial dan Pendidikan (JISIP). Vol. 7 No. 1 (2023). Pg. 353-367.
Herman, Ronaldo Heinrich. “Gemmologist’s Accountability Study on Gemstone Certificates Issued as a Basis for Reviewing Cases of Buying and Selling Gemstones in Indonesia India and the United States.” Thesis of University of Indonesia, Jakarta, 2023.
Hingide, Stefandry, George M. V. Kawung, and Mauna Th. B. Maramis. “Analisis Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Tomohon.” Jurnal Berkala Ilmiah Efisiensi. Vol. 23, No. 9 (2023). Pg. 145-156.
Huda, Ni’matuI. “The Position of Regional Regulations in the Hierarchy of Legislation.” Jurnal Hukum UII. Vol. 13, No. 1 (2006). Pg. 27-37. https://doi.org/10.20885/iustum.vol13.iss1.art2
Iskandar, Agus. “Analisis Yuridis Terhadap Kebijakan Pemungutan Pajak di Indonesia.” Jurnal Keadilan Progresif. Vol. 11, No. 2 (2021). Pg. 110-125.
Jarczok-Guzy, Magdalena. “The principles of tax law equality in the context of direct taxation.” Journal of Economics and Management. Vol. 30, No. 4 (2017). Pg. 70-84. https://doi.org/10.22367/jem.2017.30.04
Johan, Arvie, Fadhilatul Hikmah, and Anugrah Anditya. “Perpajakan Optimal dalam Perspektif Hukum Pajak Berfalsafah Pancasila.” Udayana Magister Law Journal. Vol. 8, No. 3 (2019). Pg. 317-337. https://doi.org/10.24843/JMHU.2019.v08.i03.p03
Liputan 6. “Ngeri, Krisis Ekonomi Akibat Pandemi Covid-19 Disebut Terburuk Dalam Sejarah.” Liputan 6, 2 September 2021. Provided in https://www.liputan6.com/bisnis/read/4647601/ngeri-krisis-ekonomi-akibat-pandemi-covid-19-disebut-terburuk-dalam-sejarah, accessed on 1 April 2026.
Mangoting, Yenni. “Pajak Penghasilan Dalam Sebuah Kebijaksanaan.” Jurnal Akuntansi dan Keuangan. Vol. 3, No. 2 (2001). Pg. 142-156.
Marzuki, Peter Mahmud. “The Essence of Legal Research is to Resolve Legal Problems.” Yuridika. Vol. 37 No 1 (2022). Pg. 37-58. https://doi.org/10.20473/ydk.v37i1.34597
Maurya, Sooraj Kumar. “On Just, Justice and Distributive Justice: A Critical and Comparative Discourse.” Journal of Liberty and International Affairs. Vol. 8, No. 2 (2022). Pg. 240-254. https://doi.org/10.47305/JLIA2282240m
Mertokosumo, Sudikno. Penemuan Hukum Sebuah Pengantar. Yogyakarta: Cahaya Atma Pustaka, 2016.
Milton, George F. and G. T. Milton. “The Problem of Direct Taxation.” The Sewanee Review. Vol. 1, No. 4 (1983). Pg. 458-473.
Mo’o, Sitti Rachmi Nadya. “Procedures for the Extension and Renewal of Building Use Rights Based on Government Regulation Number 24 of 1997 concerning Land Registration.” Lex et Societatis. Vol. 5, No. 7 (2017). Pg. 85-92.
Montolalu, Johny. “Analisis Penerimaan Pendapatan Asli Daerah Serta Kontribusinya Terhadap Anggaran Pendapatan dan Belanja Daerah Kabupaten Minahasa Selatan.” Jurnal Administrasi Bisnis Unsrat. Vol. 5, No. 6 (2017). Pg. 1-7. https://ejournal.unsrat.ac.id/index.php/jab/article/view/18166
Mubarak, Naufal Ramadhan, Mochammad Farhan, Muadz Abdul Aziiz, Muhamad Dikri Purnama, and Nandang Najmudin. “Problematika Penerapan Asas Equality dan Certainty Pajak Menurut Adam Smith pada Program Pemutihan Pajak Kendaraan Bermotor di Jawa Barat.” Jurnal Krisna Law. Vol. 7, No. 3 (2025). Pg. 1-14. https://doi.org/10.37893/krisnalaw.v7i3.1268
Nozick, Robert. “Distributive Justice.” Philosophy & Public Affairs. Vol. 3, No. 1 (1973). Pg. 45-126.
Palsari, Cahya. “Kajian Pengantar Ilmu Hukum: Tujuan dan Fungsi Ilmu Hukum Sebagai Dasar Fundamental Dalam Penjatuhan Putusan Pengadilan.” e-Journal Komunitas Yustisia Universitas Pendidikan Ganesha. Vol. 4, No. 3 (2021). Pg. 940-950. https://doi.org/10.23887/jatayu.v4i3.43191
Pamungkas, Ery, Tetti Samosir, Fontian Munzil, and Maslihati Nur Hidayati. “Reconstruction of Indonesian Tax Law Based on The Principle of Distributive Justice To Establish A Welfare State In The Framework of The Rule of Law.” Journal of Law, Politics, and Humanities. Vol. 6, No. 2 (2025). Pg. 1023-1038. https://doi.org/10.38035/jlph.v6i2.2670
Parid, Sandya Mahendra, and Nur Milla. “An Analysis of The Perspectives of Aristotle and Imam Al Shatibi on Legal Justice.” Journal of Transcendental Law. Vol. 6, No. 2 (2024). Pg. 132-149. https://doi.org/10.23917/jtl.v6i2.8446
Pratama, Juwita Putri and Lita Tyesta ALW. “Eksistensi Kedudukan Peraturan Menteri terhadap Peraturan Daerah dalam Hierarki Peraturan Perundang-Undangan.” Jurnal Konstitusi. Vol. 19, No. 4 (2022). Pg. 865-885. https://doi.org/10.31078/jk1947
Purwadi, Wira. et. al. “Application of the Principle of Equality Before the Law to Law Enforcement for the Realization of Justice in Society.” Jurnal Legalitas. Vol. 15, No. 1 (2022). Pg. 59-75. https://doi.org/10.33756/jelta.v15i1.14772
Putra, Alif Arhandra. “Kewenangan Pegadaian Dalam Menerbitkan Sertifikat Batu Mulia di Indonesia.” Jurnal Akta Yudisia. Vol. 4, No. 2 (2020). Pg. 75-81. https://doi.org/10.35334/ay.v4i2.1199
Putro, Catur Anggoro, Helmi Rizal, and Sekar Mayangsari. “Fulfilling the Principles of Fairness and Equity in the Implementation of OECD Pillar One (Unified Approach) in Indonesia.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). Vol. 7. No. 1 (2024). Pg. 562-580.
Rasji and Farell David Trawocoadji. “Settlement of Tax Disputes Through the Application of the Principle of Equity.” Journal Indonesia Law and Policy Review (JILPR). Vol. 5, No. 1 (2023). Pg. 254-264. https://doi.org/10.56371/jirpl.v5i1.209
Regional Regulation of Banjar Regency Number 7 of 2011 on Business Service Retribution. Regional Gazette of Banjar Regency Number 7 of 2011. Supplement to the Regional Gazette of Banjar Regency Number 5.
Regional Regulation of Banjar Regency Number 8 of 2009 regarding Service Retribution for Gemstone Certification. Banjar Regency Regional Gazette Number 8 of 2009. Supplement to the Banjar Regency Regional Gazette Number 8.
Regulation of the Minister of Industry Number 161/M-Ind/Per/12/2012 concerning the Guideline Map for Core Industry Competency Development in Banjar Regency.
Republic of Indonesia Ministry of Industry. “Kemenperin Pacu Industri Batu Mulia.” Kemenperin, 20 June 2016. Provided in the https://kemenperin.go.id/artikel/15615/Kemenperin-Pacu-Pengembangan-Industri-Batu-Mulia-danPerhiasan, accessed on 1 April 2026.
Sardanah, Nor Mila Ayu, Nazaruddin Malik, and Zainal Arifin. “Analisis Pendapatan Pedagang Batu Intan Permata Sebelum dan Pada Saat Pandemi Covid-19 di Pasar Martapura Kalimantan Selatan.” Jurnal Ilmu Ekonomi. Vol. 6, No. 3 (2022). Pg. 421-431. https://doi.org/10.22219/jie.v6i3.22036
Scalia, Antonin and Bryan A. Garner. Reading Law: The Interpretation of Legal Texts. St Paul, MN: Thomas/West, 2012.
Schmetzer, Karl. et. al. “Synthetic Alexandrites Grown by the HOC Method in Russia: Internal Features Related to the Growth Technique and Colorimetric Investigation.” The Journal of Gemmology. Vol. 33, No. 5-6 (2013). Pg. 113-129. https://doi.org/10.15506/JoG.2013.33.5.113
Setiawan, Dwi Heru. “Analisis Kebijakan Relaksasi Pajak Pemprov DKI Jakarta Atas Dampak Pandemi Covid-19 Dari Perspektif Asas The Four Maxim.” Jurnal Kajian Hukum. Vol. 5, No. 1, (2020). Pg. 1-16. https://e-journal.janabadra.ac.id/index.php/KH/article/view/1642/0
Setiawan, Sakina Rakhma Diah. “Perang dan Energi: Bagaimana Krisis Timur Tengah Guncang Ekonomi Dunia.” Kompas.com, 15 April 2026. Provided in https://money.kompas.com/read/2026/04/15/142422626/perang-dan-energi-bagaimana-krisis-timur-tengah-guncang-ekonomi-dunia, accessed on 1 April 2026.
Sibuea, Elisabeth Margreta. “Pengaturan Retribusi dalam Undang-Undang Nomor 28 Tahun 2009 dan Undang-Undang Nomor 1 Tahun 2022.” Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora. Vol. 5, No. 1 (2025). Pg. 733-746. https://doi.org/10.55606/khatulistiwa.v5i1.6268
Silalahi, Wilma and Gladwin Wijaya. “Optimalisasi Pemanfaatan Pajak dalam Perspektif Hukum Keuangan Negara: Antara Prinsip Keadilan Fiskal dan Akuntabilitas Publik.” Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial. Vol. 3, No. 3, (2025). Pg. 218-228. https://doi.org/10.70292/pchukumsosial.v3i3.165
Soekanto, Soerjono dan Sri Mamudji. Penelitian Hukum Normatif: Suatu Tinjauan Singkat. Jakarta: Rajawali Pers, 2015.
Soekanto, Soerjono. Pengantar Penelitian Hukum. Jakarta: UI Press, 1986.
Tite, Odilo Kelebit. “Analisis Peraturan Daerah Ditinjau dengan Teknik Penyusunan Peraturan Perundang-undangan (Studi di Provinsi Kalimantan Barat).” Jurnal Nestor Magister Hukum. Vol. 13, No. 2 (2017). Pg. 1-15.
Tolibjonovich, Madumarov Talantbek. “The Essence of the Concept of Equality and Justice in Law.” Novateur Publications Journal NX - A Multidisciplinary Peer Reviewed Journal. Vol. 7, Issue 3 (2021). Pg. 17-19.
Triana, Neny. “The Theory of Justice (Aristotle) Against Imperfect Collateral Binding Bad Debt Case at State-Owned Bank.” Jurnal Akta. Vol. 12, No. 1 (2025). Pg. 205-214. https://dx.doi.org/10.30659/akta.v12i1.44007
Wibisana, Andri Gunawan, and Andri Gunawan. Buku Panduan Penulisan Karya Ilmiah. Depok: Faculty of Law University of Indonesia Press, 2023.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ronaldo Heinrich Herman
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Krisna Law disebarluaskan di bawah 