Journal & Issues
- Journal Details
- Format
- Journal
- eISSN
- 2620-9837
- Published
- 25/11/2024
- Languages
- English
-
Open Access
PERTIMBANGAN HAKIM ATAS PENYELESAIAN SENGKETA PAJAK WAJIB PAJAK ORANG PRIBADI YANG DITETAPKAN SEBAGAI PENGUSAHA KENA PAJAK SECARA JABATAN
Abstract
Taxpayers whose income exceeds IDR 4.8 billion a year must submit an application to be confirmed as a Taxable Entrepreneur (PKP). If you do not apply on your own behalf, the Fiskus has the authority to determine it ex officio. When confirmed in office, the Fiskus will examine the Taxpayer and determine the tax debt and sanctions. The result of the tax audit is a Tax Underpayment Assessment Letter (SKPKB). The results of the examination can give rise to disputes due to differences in the desires and interests of the two parties, namely the WP and the Fiskus. Tax dispute resolution can be carried out from the stages of impure, pure and extraordinary legal efforts. In a pure and extraordinary legal effort, the Panel of Judges is tasked with examining and deciding the tax dispute with considerations as the basis for producing a fair decision. This research will discuss the judge's perspective on resolving tax disputes for Individual Taxpayers who are designated as Taxable Entrepreneurs in their decisions based on case studies in Supreme Court Decision No.4686/B/PK/Pjk/2022. This research is normative research with a legislative approach that uses secondary data in the form of primary legal materials, namely statutory regulations, Tax Court decisions and Supreme Court decisions and secondary legal materials, namely journals, legal books, articles and others.
-
Open Access
TINJAUAN YURIDIS TENTANG PERTANGGUNGJAWABAN PELAKU TINDAK PIDANA KORUPSI
Abstract
The improvement of society's social life, science and technology, has resulted in the growing of criminal acts. The aim of this study is to analyze the criminal liability of the corruption perpetrators and the judges considerations in deciding the case. The type of research that used is "Juridicial Normative" research, which is descriptive analysis, statute approaches, Case Approaches, Conceptual Approaches. The technique of collecting law materials is through literature study, then the analysis of Law is qualitative. The result of the research showed that The Judges of Ambon District Court, sentenced LI as the Head of Ambon City Environment and Waste. The primary consideration in imposing a criminal offense using Article 2 verse (1) is the End Year bonus payment started from 2019-2020. Therefore the Judges conclude that none of the elements of Article 2 verse (1) have been fulfilled. It’s proper to consider elements of the chapter against perpetrators of corruption, professional/office of the perpetrator should be considered.
-
Open Access
PEMBERIAN PERINTAH KERJA DALAM MASA CUTI BAGI PEKERJA, WAJIBKAH?
Abstract
One of the fundamental rights of workers/laborers at work is the right to leave which is granted by law, and its implementation needs to be guaranteed in the employment relationship between workers/laborers and employers. Workers taking leave means that workers are given the opportunity to take time off from work. However, it is not uncommon for employers to still ask workers to do work while on leave. This is a problem for workers, whether they should do their work or not? If work orders from superiors are not carried out, the consequences can be detrimental to workers. So how are workers' leave rights regulated according to labor law, and what steps must workers take if they receive a work order while on leave? This research will examine this problem using normative research that examines secondary data using a statutory approach. Based on the results of the research, it was found that work orders to employees while on leave constitute a violation of the work agreement and are detrimental to the worker so that it is an act of breaking the employer's promise to the worker.
-
Open Access
PENGARUH HAK KEKAYAAN INTELEKTUAL DAN PERLINDUNGAN HUKUM HAK KEKAYAAN INTELEKTUAL BAGI PEMBERDAYAAN UMKM
Abstract
Intellectual Property Rights (IPR) protection plays a crucial role in supporting the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, especially in the batik and culinary sectors. Although MSMEs are the backbone of the national economy, many business actors in this sector do not fully understand the importance of IPR or face various obstacles in the registration and enforcement process. This study examines the legal and economic implications of IPR protection for MSMEs, focusing on the challenges faced in registering trademark and copyright rights. Based on a normative legal analysis, this study finds that high costs, complicated procedures, and weak law enforcement are the main barriers for MSME actors in optimally utilizing IPR protection. In addition, the lack of socialization and education regarding IPR also hampers the economic potential that can be obtained from this protection. This study recommends simplifying the registration process, increasing socialization, and strengthening law enforcement to improve the protection and utilization of IPR among MSMEs, especially in the batik and culinary sectors.
-
Open Access
PENANGGULANGAN TINDAK PIDANA PERDAGANGAN ORANG MELALUI MEDIA SOSIAL DALAM PERSPEKTIF KRIMINOLOGI
Abstract
Handling human trafficking has its own regulations, this research aims to use social media as a role in handling human trafficking by using normative legal research methods with primary and secondary data sources and by data analysis using qualitative descriptive data, the researcher conducted research on handling the crime. The criminal act of trafficking in persons through social media from a criminological perspective, where the discussion will be discussed further regarding the regulations related to overcoming the criminal act of trafficking in persons through social media from a criminological perspective as well as overcoming the criminal act of trafficking in persons through social media from a criminological perspective. Agencies and institutions have given them the right to disseminate and leave digital traces to assist the investigation process. Apart from violating the human trafficking law, human trafficking also violates the human rights law because by carrying out human trafficking, human trafficking eliminates a person's rights as stated in the human rights law. Criminology is divided into three aspects, namely crimes against person, crimes against property, crimes against public decency. Cases of criminal acts of human trafficking that are publicly disclosed regarding the mode and conditions of the perpetrators and victims are known to connected the three aspects of criminology.
-
Open Access
MAJELIS DISIPLIN PROFESI SEBAGAI PRIMUM REMEDIUM BERDASARKAN UNDANG-UNDANG NOMOR 17 TAHUN 2023 TENTANG KESEHATAN
Abstract
Act Number 17 Year 2023 regarding Health outlines new regulations regarding recommendations that is made by the professional discipline enactment body, which questioned whether the professional discipline enactment body could be positioned as primum remedium or not. The aim of this research is to analyze relevant regulations in Indonesia to understand the position of the professional discipline enactment body and the caveats that come with it. This research utilized normative law method with conceptual and statute approach using secondary data. Through analysis, it was found that the regulation regarding recommendation made by the professional discipline enactment body was able to position the body as primum remedium, albeit not explicitly stated. However, there were three conditions that must be met to fully secure this position. First, the final form of recommendation must be outlined clearly. Second, the impact of recommendation towards civil and criminal court must be explained thoroughly. Third, the professional discipline enactment body must ensure its ability to produce recommendations without any procedural defects.
-
Open Access
KORELASI PEMEGANG HAK ATAS TANAH DAN PENGENAAN BPHTB DALAM PROSES PERALIHAN HAK KARENA PEWARISAN DI KANTOR PERTANAHAN
Abstract
This study aims to determine the process of transfer of rights due to inheritance at the Land Office and the correlation of right holders who are also heirs with the imposition of BPHTB. This study concludes that the transfer of land rights due to inheritance on certificates written in the singular where there is the role of a married couple in the acquisition of the land, the subject who will receive the land rights will be burdened with the obligation to pay BPHTB in full and round. On the other hand, in the case of a transfer of rights on a plurality of certificates, the subject who receives the land title will be liable to pay BPHTB in full and in full, resulting in a difference in the calculation of the BPHTB charge. The difference in the calculation of BPHTB will ease the payment obligations of the heirs who also play a role in the acquisition of land rights.
-
Open Access
KEPASTIAN HUKUM BAGI KREDITOR KONKUREN DALAM PENYELESAIAN DAN PEMBERESAN BOEDEL KEPAILITAN
Abstract
In connection with the declaration of the Debtor in Bankruptcy with all the legal consequences, the debtor will lose his right to control and manage his assets which are included in the bankruptcy assets, so a Curator will be appointed to settle the bankruptcy assets. Arrangements carried out by the Curator to distribute bankruptcy assets (boedel) to creditors based on priority order where creditors with higher positions receive distribution first than other creditors with lower positions as regulated in the Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang (“hereinafter referred to as the Bankruptcy and PKPU Law”) as referred to in the Elucidation of Article 2 paragraph (1). However, the implementation of legal principles and norms is difficult to apply in practice, resulting in injustice for concurrent creditors.
-
Open Access
PENERAPAN SANKSI DENDA ATAS PUTUSAN KPPU TERHADAP PUTUSAN PIDANA KORUPSI SEBAGAI DASAR ULTIMUM REMIDIUM
Abstract
This research aims to analyze the application of fine sanctions for KPPU decision Number: (04/KPPU-I/2021) for Decision Number 28/Pid.Sus-TPK/2021/PN Jkt Pst, due to sanctions against evidence in the District Court Decision Central Jakarta Corruption Crime Number 28/Pid.Sus-TPK/2021/PN Jkt Pst is forfeited to the State, so the fine sanctioned by the KPPU Council is Zero. The method used is normative juridical research. The results of this research show that the KPPU KPPU prioritizes the administrative approach over the criminal approach. Although according to the law, a violation only has a criminal element if the violation that occurs is dangerous to the capital market or the public interest.
-
Open Access
ANALISA RISIKO DAN POTENSI REGULASI ANTI-TRUST UNTUK SHARING PLATFORM AIRBNB
Abstract
The Airbnb sharing platform represents a digital accommodation business model that provides affordable lodging alternatives to users worldwide. The existence of the Airbnb platform can increase income for property owners and boost the economy. However, in Indonesia, there is currently no clear anti-trust regulation governing the Airbnb sharing platform, which poses risks that could threaten conventional businesses. This study aims to analyze the risks and potential for anti-trust regulation in Indonesia concerning the Airbnb sharing platform. Utilizing a normative legal research methodology, this study employs both legislative and conceptual approaches, relying on secondary data obtained through library research, with qualitative data analysis to examine relevant Indonesian anti-trust regulations for the Airbnb sharing platform. The findings indicate that anti-trust regulations could effectively govern the Airbnb sharing platform, minimizing risks and ensuring healthy digital competition while fostering strong innovation in digital accommodation services, ultimately creating a competitive digital business landscape.
-
Open Access
PERLINDUNGAN HUKUM BAGI PELAKU USAHA KERAJINAN TANGAN ATAS KONSUMEN YANG MELAKUKAN PEMBATALAN SEPIHAK DI KOTA BALIKPAPAN
Abstract
Business actors are important subject in sale and purchase. However, there is a problem where consumers make unilateral cancellation and cause harm to business actors. This research is conducted with the aim to identify the form of legal protection for business actors and to examine the agreement in order to minimize the risk due to unilateral cancellation in handicraft business actors in Balikpapan City. The result of the research shows that legal protection for business actors is based on the implementation of good faith, rights and obligatins of each party which are regulated in KUHPer and UUPK. However, the function of the agreement to minimize the risk due to unilateral cancellation can be maximized through using a specific and complete agreement, which includes importat matters in the sale and purchase, such as down-payment provisions, cancellation provisions, and other provisions, in order to ensure legal certainty and protection for the parties.
-
Open Access
TEORI HUKUM BERBASIS KEWAJIBAN MENURUT IMMAUEL KANT
Abstract
Law that is philosophically discussed by Immanuel Kant is related to morality, especially to individual autonomy. While law emphasizes the necessity of action according to external norms, morality actually orders humans to act according to their inner convictions. In this regard, Kant distinguishes between legality and morality. Legality is the mere conformity of an action to external law or norms, without considering the inner elements, while morality is the conformity of an action to the inner norm, namely the awareness of responsibility and obligation in a concrete situation. According to Kant, law is an instrument to promote moral values. If morality is essentially determined by the individual's capacity to determine themselves through their personal actions, then the effectiveness of law occurs on the contrary thanks to the power of institutions or authoritative bodies. However, the validity of the objectivity of both can only be accepted if both morality and law are open to intersubjective discourse. In Kant's philosophy, the understanding that uses this discursive imperative is publicity or publicity. Publicity is an essential element in the process of making law. In his book The Metaphysical Basis of Morality (Grundlegung zur Metaphysik der Sitten, 1785 abbreviated: GMS) Kant stated that an action is only moral if it is done for the sake of duty alone, not for other considerations. And to form such a moral command Kant mentioned several conditions or principles, for example the principle known as the 'general principle of law': "always act based on the maxim that you can at the same time will as general law" and "all actions related to the rights of others, whose maxims are not in line with publicity, are wrong." Kant's intention with the general principle of law is to find out whether an action taken must be carried out and whether my maxim can be universalized (made a general law for everyone). If "yes", the action must be carried out. If "no" the action is not mandatory. That is why Kant's ethics and legal theory are categorized as duty ethics (deontology) and duty-based legal theory.
-
Open Access
PENGEMBANGAN MASYARAKAT LINGKAR TAMBANG DALAM PENGUSAHAAN PERTAMBANGAN
Abstract
Indonesia is a country rich in mining resources. Mining resources include gold, silver, copper, oil and gas, coal and others. There are a large number of companies operating in the mining sector and investing in the mining sector. Mining operations in Indonesia have caused a lot of controversy. On the one hand, mining operations benefit the government and entrepreneurs, but on the other hand, they sacrifice the environment, causing many problems for the lives of people around the mine. The aim of this research is to analyze the legal aspects related to mining operations and analyze the legal regulations regarding the development of mining communities and the forms of development of mining communities carried out by PT. MSM. The first research method used is a normative juridical research method to find the truth from a normative perspective through a legislative approach from Laws, Presidential Decrees, Presidential Decrees, Ministerial Regulations and concepts regarding the development of mining communities in mining operations. The second research method is empirical juridical research to discover forms of community development around the mine through direct interviews with related parties. The research results related to mining business regulations are based on Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia that states that the Earth, Water and Wealth contained therein are controlled by the state and used as much as possible for the prosperity of the people. Other regulations are contained in Law No. 4 of 2009 concerning Mineral and Coal Mining which has been amended with the enactment of Law No. 3 of 2020. Regulations related to the development and empowerment of communities around mines are also regulated in Minerba Law No. 3 of 2020 and related to CSR, it is regulated in Law No. 40 of 2007 concerning Limited Liability Companies which requires PT business entities to carry out CSR programs. Furthermore, in Minister of Energy and Mineral Resources Regulation No. 41 of 2016 regulates Community Development and Empowerment in Mineral and Coal Mining Business Activities. The existence of PT MSM as a company that carries out gold mining business activities in North Minahasa Regency, North Sulawesi Province has contributed to the development and empowerment of communities around the mine through CSR programs in the fields of infrastructure, education, use of labor and the environmental sector.
-
Open Access
ANALISIS YURIDIS LEGALITAS KEPEMILIKAN HAK ATAS TANAH DI PULAU REMPANG, KEPULAUAN RIAU
Abstract
This research focuses on the government's plan to develop Rempang Island as an industrial and tourism area through the "Rempang Eco City" project. In this case, the community rejected the existence of the plan because the community considered that there was no certainty for their lives if the land was relocated to be used as an industrial area. The problem in writing this article is only limited to discussing the legality of land rights ownership on Rempang Island, Riau Islands. The writing of this article uses normative legal research methods. This is inseparable from the existing laws and regulations regarding the ownership of land rights regulated in the provisions of the 1945 Constitution, UUPA Number 5 of 1960, Regulation of the Minister of State for Agrarian Affairs/Head of the National Land Agency Number 5 of 1999 and Law Number 39 of 1999. The results of this study show that there is still uncertainty and concern, especially legal certainty for the people on Rempang Island. The planning carried out by the government for the community has also not been maximized. Therefore, it is necessary to have an intensive and inclusive dialogue between all parties to build mutual trust and understanding which is done with the involvement and participation of the community.
-
Open Access
PERTANGGUNGJAWABAN DAN AKIBAT HUKUM PERSEROAN TERBATAS TERKAIT BENEFICIAL OWNERSHIP
Abstract
As the modern business world develops, share ownership in Limited Liability Companies is not listed in the shareholder register. Shareholders can appoint someone to act on behalf of the beneficial owner or what is usually called beneficial ownership. The application of beneficial ownership in this Limited Liability Company is high risk. This could result in criminal acts being committed by the beneficial owner, such as money laundering, terrorism financing and tax evasion without being identified. The issuance of Presidential Regulation No. 13 of 2018 concerning the Implementation of the Principle of Recognizing the Beneficial Owners of Corporations in the Context of Preventing and Eradicating Crimes of Money Laundering and Terrorism Financing Crimes gives rise to new principles. This research is a normative juridical analysis, namely a legal research method that focuses on the study of legal norms, statutory regulations and other written legal documents. The data used is in the form of journals or legal writings. The conclusion reached by the author regarding the responsibility received by the beneficial ownership is that they are subject to criminal sanctions for committing criminal acts using a Limited Liability Company and can be sued for compensation if the beneficial ownership's actions are detrimental to the Limited Liability Company and the legal consequences that will be received by the Limited Liability Company are blocking access. where a Limited Liability Company cannot make changes to its articles of association and change business data.
-
Open Access
DEONTOLOGI VS. KONSEKUENSIALISME : PANDANGAN FILOSOFIS DALAM PENEGAKAN HUKUM HAK ASASI MANUSIA
Abstract
Enforcement of Human Rights (HAM) law is an effort to ensure that the basic rights of every individual can be respected, protected, safeguarded and fulfilled by the state and society. The deontological and consequentialist approaches have provided different views on upholding human rights. Deontology emphasizes moral obligations, namely that every action must be based on correct principles without prioritizing the consequences. This approach is sometimes less flexible in dealing with complex circumstances or cases and requires contextual adjustments. Meanwhile, consequentialism emphasizes the results and impacts of an action, where an action can be judged as good or bad based on the consequences of the action on the welfare of society, but risks sacrificing basic human rights principles for the sake of short-term results. This research aims to provide an analysis regarding how these two approaches are applied and the resulting impact on enforcing human rights law. That of these two approaches, neither approach is completely superior in enforcing human rights law. Both approaches have their respective advantages and disadvantages. Therefore, an approach that combines deontological principles with considerations of consequentialism is necessary to ensure and improve the just and prosperous enforcement of human rights law. Enforcement of human rights law ensures that the principles of justice, freedom and human dignity are upheld or respected in all aspects of life. The research method used in this research is normative research, namely a legal research method that focuses on analyzing legal norms and principles that develop in society.