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Articles 481 - 510 of 786
Full-Text Articles in Administrative Law
Strategi Burden & Salvage: Formula Yuridik Untuk Terapi Doktrinal, Phobia Pajak Karbon, Herman Bakir
Strategi Burden & Salvage: Formula Yuridik Untuk Terapi Doktrinal, Phobia Pajak Karbon, Herman Bakir
Jurnal Hukum & Pembangunan
This text introduces the burden & salvage doctrine, a formula providing an alternative path to develop a solid lex specialis within the realm of Pigouvian tax. It promotes a type of “juridical therapy” for the Indonesian government to overcome their excessive “fear” of carbon taxes, which had led them to surrender and revoke the program until the end of President Joko Widodo’s tenure Method: Data was gathered online using the World Wide Web’s search features to their fullest potential. Findings: Carbon tax should ideally be established by the legislation of the lex specialis type, characterized by the burden and salvage …
Evolusi Hukum Cybercrime Dalam Perkembangan Hukum Dalam Dunia Digital, Isra Ruddin, Subhan Zein Sgn
Evolusi Hukum Cybercrime Dalam Perkembangan Hukum Dalam Dunia Digital, Isra Ruddin, Subhan Zein Sgn
Jurnal Hukum & Pembangunan
This research explores the evolution of cybercrime law in the face of developments in information and communication technology (ICT) over the last few decades. The development of digital technology has provided countless benefits, but has also given rise to increasingly complex threats in the form of cyberattacks and cybercrime. The aim of this research is to investigate how cybercrime law has evolved in response to changes in ICT and how these developments have influenced the effectiveness of cybercrime law enforcement. This research also analyzes the role of cross-border cooperation in cybercrime law enforcement and how developments in international law have …
Kepastian Hukum Penyelesaian Sengketa Dengan Klausula Arbitrase Di Mahkamah Agung, Devianty Fitri, Almaududi Almaududi
Kepastian Hukum Penyelesaian Sengketa Dengan Klausula Arbitrase Di Mahkamah Agung, Devianty Fitri, Almaududi Almaududi
Jurnal Hukum & Pembangunan
Settling disputes in court can be a time-consuming and exhausting process. Therefore, the availability of arbitration as an Alternative Dispute Resolution (ADR) is one of the efforts to achieve faster solutions and dispute resolutions. However, in some cases in the Supreme Court, there are disputes that contain arbitration clauses in the agreement, yet they are still submitted to court and decided by the court. This research aims to examine the disappearing in-depth study of legal certainty in dispute resolution with arbitration clauses by analyzing several verdicts. The method used in this study is normative juridical with a legislative and case …
Dilema Pendewasaan Hukum Bagi Pemilih Pemula Di Indonesia, Sarip Sarip
Dilema Pendewasaan Hukum Bagi Pemilih Pemula Di Indonesia, Sarip Sarip
Jurnal Hukum & Pembangunan
Penelitian didasarkan usia pendewasaan antara hukum dan praktik pengawalan demokrasi Indonesia. Pendewasaan hukum jadi patokan melakukan perbuatan hukum, secara khusus berlaku bagi subjek hukum sesuai ketentuan hukum positif. Lex specialis, merupakan upaya khusus memberi kepastian dan keadilan selama memenuhi lex specialis. Bila tidak terpenuhi sifat khusus, legi generali menjadi rujukan atas produk hukum sejajar. Pendekatan perundang-undangan sebagai pilihan penelitian dengan bertumpu pada asas lex specialis derogat legi generali atas pendewasaan hukum pemilih pemula. Temuan dalam penegakan pendewasaan hukum terkesan memanfaatan pemilih pemula sebatas eksistensi kekuasaan. Ketidakonsistenan terlihat pada larangan keterlibatan pelajar SMA atau sederajat dalam setiap demonstrasi, termasuk …
Tipologi Penggunaan Hukum Tata Negara Darurat: Sebuat Studi Literatur, Qurrata Ayuni
Tipologi Penggunaan Hukum Tata Negara Darurat: Sebuat Studi Literatur, Qurrata Ayuni
Jurnal Hukum & Pembangunan
This paper discusses a number of categorizations of countries in dealing with emergencies. The development of studies on this typology is classified after a comparison of the approaches of countries analyzed by a number of experts. There are at least nine models used in this paper, namely; Roman Dictatorship Model, Neo Roman Model, Constitutional Emergency Powers, Statutory Authorization, Extra-Legal Action, The Executive Dictatorship, The Legislative Dictatorship, and The War Government. Some of these types have similarities and intersections in their use. Understanding the birth of this typology will enrich alternatives in dealing with emergencies more effectively and proportionally.
Analisis Perlindungan Konsumen Dalam Kaitannya Dengan Globalisasi Pasar Dunia, Handayani Primandiri
Analisis Perlindungan Konsumen Dalam Kaitannya Dengan Globalisasi Pasar Dunia, Handayani Primandiri
Jurnal Hukum & Pembangunan
Globalization of the world market has created vast business opportunities and increased consumer access to international products and services, but it has also brought new complexities to consumer protection. This research analyses the relationship between consumer protection and world market globalization by examining its positive and negative impacts. On the one hand, globalization expands product choice and increases competition, which can benefit consumers. However, on the other hand, it also poses risks such as an increase in illegal trade, counterfeit products, and inequality in access to consumer information. The study also identifies the role of international and national institutions in …
Urgensi Pembentukan Laporan Khusus Sebagai Solusi Alat Bukti Surat Dalam Penanganan Kasus Tppu Di Indonesia: Pintu Optimalisasi Hubungan Ppatk-Penyidik, Amanda Geraldine, Altuti Altuti, Muhamad Rayhan Firmansyah
Urgensi Pembentukan Laporan Khusus Sebagai Solusi Alat Bukti Surat Dalam Penanganan Kasus Tppu Di Indonesia: Pintu Optimalisasi Hubungan Ppatk-Penyidik, Amanda Geraldine, Altuti Altuti, Muhamad Rayhan Firmansyah
Jurnal Hukum & Pembangunan
The Financial Transaction Reports and Analysis Centre or Financial intelligence unit (FIU) is an independent institution that has helped to eradicate and prevent money laundering crimes based on reports used as evidence or evidence in investigations. PPATK analysis report is made based on the report of the income and expenditure of unusual financial accounts by referring to the profile and identity of the owner. Financial Transactions requested by PPATK to be reported by the reporting party because it involves assets suspected of originating from the proceeds of a criminal offence. FATF has issued 40 specific recommendations (forty recommendations) and the …
Kedudukan Dan Urgensi Tempuh Upaya Administratif Dalam Pemeriksaan Dismissal Process Oleh Ketua Pengadilan, Rizky Ramadhan Baried
Kedudukan Dan Urgensi Tempuh Upaya Administratif Dalam Pemeriksaan Dismissal Process Oleh Ketua Pengadilan, Rizky Ramadhan Baried
Jurnal Hukum & Pembangunan
This article analyzes administrative effort (AE) in the relation of Article 62 Law 5/1986 with Article 75 Law 30/2014 and Article 2 SCR 6/ 2018. The legal questions are: 1) How was the position and urgency taken by AE in the dismissal process examination by the chairman? 2) What is the ideal formula for examining the formal requirements of the administrative lawsuit before being examined by the panel of judges? This article aims to provide a practical explanation of these norms. It is a normative juridical type with a statute and a conceptual approach. The results are: 1) AE is …
Kekuasaan Peradilan Militer Mengadili Warga Sipil Dalam Tinjauan Hukum Tata Negara Darurat, Denis Kurniawan
Kekuasaan Peradilan Militer Mengadili Warga Sipil Dalam Tinjauan Hukum Tata Negara Darurat, Denis Kurniawan
Jurnal Hukum & Pembangunan
Abstract
Military Courts in general are courts devoted to dealing with cases of military soldiers, both concerning criminal matters, military administration, and claims for compensation as a result of criminal offenses. The special nature of military justice is due to the fact that military soldiers have different traditions from civil society regarding the existence of military discipline in their activities, and there are acts that are only known within the military environment, but are not generally applicable. However, a military court in an emergency situation that threatens to be projected as the last court, if the existing judiciary is to …
Urgensi Integrasi Pengaturan Mekanisme Keadilan Restoratif Dalam Sistem Peradilan Pidana Di Indonesia, Nabila Aulia Rahma, Pascal Toloh
Urgensi Integrasi Pengaturan Mekanisme Keadilan Restoratif Dalam Sistem Peradilan Pidana Di Indonesia, Nabila Aulia Rahma, Pascal Toloh
Jurnal Hukum & Pembangunan
Conventional criminal law has always been synonymous with prison, where the settlement can result in the exclusion of the right to a sense of justice for victims because of their disproportionate position. This situation encourages the emergence of the concept of restorative justice, where based on this concept, criminal cases are resolved by involving perpetrators, communities and victims. However, at the regulatory level, the concept of restorative justice is set differently in various rules, which have not been synchronized, such as the internal rules of the Indonesian Police, the Attorney General's Office and the Supreme Court. Inconsistencies in these norms …
Perlindungan Hukum Terhadap Pejuang Lingkungan Hidup Dalam Mewujudkan Lingkungan Hidup Yang Baik Dan Sehat, Dinarjati Eka Puspitasari
Perlindungan Hukum Terhadap Pejuang Lingkungan Hidup Dalam Mewujudkan Lingkungan Hidup Yang Baik Dan Sehat, Dinarjati Eka Puspitasari
Jurnal Hukum & Pembangunan
The right of environmental defenders not to be sued civilly or prosecuted criminally is part of human rights regulated in Article 66 of Law 32/2009 (UUPPLH), known as Anti Strategic Lawsuit Against Public Participation (Anti-SLAPP). But in practice, the law is used as a tool to curb public participation. In this case, environmental organizations have an important role to play in assisting communities in fighting for their environmental rights, ranging from non-judicial mechanisms to becoming amicus curiae in court. This research examines literature sources with a library research method through a statutory approach, case approach, and conceptual approach. The result …
Bentuk Penanaman Modal Asing Bangkok Bank Di Indonesia Berdasarkan Hukum Penanaman Modal, Desi Ariani Sinulingga
Bentuk Penanaman Modal Asing Bangkok Bank Di Indonesia Berdasarkan Hukum Penanaman Modal, Desi Ariani Sinulingga
Jurnal Hukum & Pembangunan
Investment is part of the implementation of the country's economy which aims to increase national economic growth, create jobs, and encourage national economic development so that a prosperous, equal, and prosperous society can be realized. Investment regulation in Indonesia has been started since the issuance of Act Number 1 of 1967 concerning Foreign Investment and Act Number 6 of 1968 concerning Domestic Investment. Both regulations have been revoked by Act Number 25 of 2007 concerning Investment, and part of the provisions have been amended by the Omnibus Act Number 11 of 2020 concerning Job Creation. Foreign investment in Indonesia can …
Analisis Politik Hukum Islam Berbasis Maqoshid Syari’Ah (Studi Terhadap Konsep Anak Sah Dalam Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan), Asmuni Asmuni, Agus Firman
Analisis Politik Hukum Islam Berbasis Maqoshid Syari’Ah (Studi Terhadap Konsep Anak Sah Dalam Undang-Undang Nomor 1 Tahun 1974 Tentang Perkawinan), Asmuni Asmuni, Agus Firman
Jurnal Hukum & Pembangunan
This article aims to use maqashid sharia to analyze the conformity of the rules regarding legitimate children in Article 42 of the Marriage Law (UUP) with sharia principles. At the level of application of the law, it will also be seen whether the regulation is in accordance with the basic principles of maqashid. The results of this study indicate that the provisions of Article 42 UUP which equate the status of children born 'as a result of' and 'in' a legal marriage, are not in accordance with sharia principles. The Office of Religious Affairs (KUA) in determining marriage guardians for …
Mekanisme Hukum Adat Perdmaian (Mela Sare) Dalam Mewujudkan Rekonsiliasi Para Pihak Pasca Putusan Pengadilan Pada Masyarakat Lamaholot Di Adonara – Flores Timur, Handrianus David Ola Sili
Mekanisme Hukum Adat Perdmaian (Mela Sare) Dalam Mewujudkan Rekonsiliasi Para Pihak Pasca Putusan Pengadilan Pada Masyarakat Lamaholot Di Adonara – Flores Timur, Handrianus David Ola Sili
Jurnal Hukum & Pembangunan
The substance aspect that underlies this writing in the Adonara community, the implication of a court decision is the breakdown of relations / relations both personal and social between the parties to the dispute or "kenetun". In order for the implication of the court decision to help eliminate the "kenetun" customary bulkhead, an effort was made to reconcile the parties to the dispute. Interesting to study more deeply, the Lamaholot community has a customary law tradition that is packaged in the traditional ritual of peace mela sare. This research is sociological law (sociological legal research) or empirical legal research with …
Model Pencantuman Asas Hukum Dalam Pembentukan Hukum Perikatan Nasional, Djumikasih Djumikasih
Model Pencantuman Asas Hukum Dalam Pembentukan Hukum Perikatan Nasional, Djumikasih Djumikasih
Jurnal Hukum & Pembangunan
Indonesia is currently trying to draft a law of engagement. In the drafting process, there are differences of opinion as to whether the principles of binding law will be written explicitly or implicitly. Based on the results of the discussion, it can be concluded that, the nature of legal principles is a very important and fundamental thing, which comes from ethical values that exist in society, which is very useful because it is a direction guide, for the formation of legal norms and law enforcement itself. The function of legal principles is not only as a foundation, heart or bridge …
Dewan Pertimbangan Presiden Dalam Struktur Ketatanegaraan Indonesia, Brilliant Bintang Prasetya, Ryan Muthiara Wasti
Dewan Pertimbangan Presiden Dalam Struktur Ketatanegaraan Indonesia, Brilliant Bintang Prasetya, Ryan Muthiara Wasti
Jurnal Hukum & Pembangunan
The existence of the Presidential Advisory Council is inseparable from the history of state administration with the political phenomenon of law. Various ideas of pros and cons questioned the position and authority of the country's advisory institutions. The institution which at the beginning of its formation was named the Supreme Advisory Council then turned into a Presidential Advisory Council under the executive rule after the amendment to the 1945 Constitution. The shift raises the peculiarities of the position of advisors not under the authority given by advice. Reflecting on the discourse, this paper reviews how the position and extent of …
Database Floklore Dalam Undang-Undang Tentang Hak Cipta Dan Undang-Undang Tentang Pemajuan Kebudayaan, Lora Sinta Sulistiorini
Database Floklore Dalam Undang-Undang Tentang Hak Cipta Dan Undang-Undang Tentang Pemajuan Kebudayaan, Lora Sinta Sulistiorini
Jurnal Hukum & Pembangunan
Law 28/2014 on Copyright and Law 5/2017 on Cultural Promotion have a major role in regulating and protecting floklore. This can be seen from the norms that regulate the mechanism for protecting floklore in Article 38 paragraph (2) of the Copyright Law, which states that the state is obliged to make an inventory, maintain, and maintain traditional cultural expressions.law a quo also regulates the procedures for recording as contained in Articles 66-72. Not only that, the Law for the Advancement of Culture also regulates the floklore database through Articles 16-26 of a quo. The two laws then raise the question, …
Pembaruan Pemahaman Bahasa Hukum Indonesia Dalam Penafsiran Konstitusi Untuk Jaminan Kepastian Hukum, Normand Edwin Elnizar
Pembaruan Pemahaman Bahasa Hukum Indonesia Dalam Penafsiran Konstitusi Untuk Jaminan Kepastian Hukum, Normand Edwin Elnizar
Jurnal Hukum & Pembangunan
This article attempts to explain legal language aspects need to be improved in implementing laws that uphold justice while at the same time provide legal certainty. The study is limited to the constitution as the highest law in the national legal system. The explanation of the linguistic aspect including foreign legal terminology in the constitutional interpretation and the constitutional interpretation as a discourse analysis. It was conducted by literature research to compare the paradigm of constitutional interpretation theory with linguistic aspects in linguistic theory. Decision Number 84/PUU-XVI/2018 used as example for this research. This qualitative research describes some linguistic aspects …
Pengaturan Pembatasan Penggunaan Data Nasabah Bank Untuk Mencegah Penggelapan Dana Nasabah Di Bank, Nathasya Nauli Nainggolan, Rouli Anita Velentina
Pengaturan Pembatasan Penggunaan Data Nasabah Bank Untuk Mencegah Penggelapan Dana Nasabah Di Bank, Nathasya Nauli Nainggolan, Rouli Anita Velentina
Jurnal Hukum & Pembangunan
As financial institutions, banks are required to have customer data protection mechanisms. This is for the sake of the banking busines’ continuity that is being undertaken. The sustainability of a bank's business is largely determined by the trust of the customers to save funds and use bank services. The customer data protection mechanism is one of a risk management form that is primarily aimed at protecting customer personal data, which is useful for preventing the risk of misuse of bank customer data by irresponsible persons. This study aims to discuss the provisions regarding the protection of customer data by banks …
Ultimum Remedium Terhadap Keterlibatan Notaris Dalam Perbuatan Melawan Hukum, Halwa Fairuzia, Rouli Anita Velentina
Ultimum Remedium Terhadap Keterlibatan Notaris Dalam Perbuatan Melawan Hukum, Halwa Fairuzia, Rouli Anita Velentina
Jurnal Hukum & Pembangunan
Ultimum Remedium is a principle that means criminal sanctions should be the last resort in solving a problem, where civil and administrative sanctions are prioritised. In this journal, the researcher will discuss how this principle relates to the authority held by the Notary Honorary Council in limiting actions against the law committed by notaries. This study uses normative juridical research, where the law serves as a foundation for examining legal regulations related to legal issues regarding unlawful acts committed by notaries.
Redistribusi Tanah Bekas Hak Erfpacht Dalam Kaitannya Dengan Pilot Project Of Agrarian Reform Guna Mewujudkan Sustainable Development Di Desa Galengdowo, Kabupaten Jombang, Fadila Fernanda, Adhitya Widya Kartika
Redistribusi Tanah Bekas Hak Erfpacht Dalam Kaitannya Dengan Pilot Project Of Agrarian Reform Guna Mewujudkan Sustainable Development Di Desa Galengdowo, Kabupaten Jombang, Fadila Fernanda, Adhitya Widya Kartika
Jurnal Hukum & Pembangunan
The redistribution of land with erfpacht right in Galengdowo village is one of the agrarian reform programs in the form of distributing state land to cultivators by giving ownership right to the land they cultivate. These freehold land certificates can then be used as collateral to obtain business capital through Community Land Empowerment (CLE) which is aimed at becoming a pilot project for an agrarian reforma village producing coffee and dairy products by developing regional-level businesses to become national scale. This study uses an empirical legal research method that examines the implementation of law in society. The approach used is …
Keping Puzzle Yang Hilang: Menelaah Hak Yang Sirna Terhadap Narapidana, Muhammad Abdul Azis, Riski Ananda Kusuma Putri, Nur Rahman
Keping Puzzle Yang Hilang: Menelaah Hak Yang Sirna Terhadap Narapidana, Muhammad Abdul Azis, Riski Ananda Kusuma Putri, Nur Rahman
Jurnal Hukum & Pembangunan
Prisons have a reputation for being cages of deprivation of freedom and atonement for wrongdoing. Prisoners lose their independence because prisons restrict their movement, including their sexual needs, which is like the "missing piece of the puzzle." The discussion in this article tries to explore the missing piece of prisoners' rights, examine, and analyze the impact of the Conjugal Visit program for prisoners in Indonesia, to bring new light to the realization of human rights in the prison system aimed at legal protection and fulfillment of human rights. This article uses normative legal methods. Systematic legal comparison is used to …
Menelisik Sikap Pemerintah Indonesia Dalam Menghadapi Kelangkaan Alat Pelindung Diri Ditengah Wabah Pandemi Coronavirus Disease (Ditinjau Dari Undang-Undang Nomor 36 Tahun 2009 Tentang Kesehatan), Marisca Gondokesumo, Nabbilah Amir
Menelisik Sikap Pemerintah Indonesia Dalam Menghadapi Kelangkaan Alat Pelindung Diri Ditengah Wabah Pandemi Coronavirus Disease (Ditinjau Dari Undang-Undang Nomor 36 Tahun 2009 Tentang Kesehatan), Marisca Gondokesumo, Nabbilah Amir
Jurnal Hukum & Pembangunan
World Health Organization (WHO) has established coronavirus disease 2019 (COVID-19) as Public Health Emergency of International Concern (PHEIC), WHO recommends all countries to anticipate COVID-19. One important element needed to deal with the virus is personal protective equipment that is used by medical personnel to carry out medical treatment for patients infected with COVID-19, but the item is scarcity in Indonesia. What is the attitude of the Indonesian government in responding to the scarcity of personal protective equipment. The research method used is empirical juridical. The results showed that the scarcity of the availability of personal protective equipment due to …
Tanggung Jawab Hukum Inventor Atas Invensi Kecerdasan Buatan (Artificial Intelligence) Di Indonesia, Deslaely Putranti, Kurnia Dewi Anggraeny
Tanggung Jawab Hukum Inventor Atas Invensi Kecerdasan Buatan (Artificial Intelligence) Di Indonesia, Deslaely Putranti, Kurnia Dewi Anggraeny
Jurnal Hukum & Pembangunan
The pace of technological development can no longer be restrained until the emergence of artificial intelligence (AI) which later, turns out to have a negative impact on its application. AI is a computer system program created by humans. However, the invention of AI in one hand makes human work easier, it is also noticeable that there are several criminal cases "performed" by AI. This research is qualitative research with doctrinal research. The data used include secondary data consisting of primary, secondary and tertiary legal materials. The method of data collection is done through document study. This research concludes that the …
Deregulasi Terhadap Paradoks Vaksin Covid-19 Sebagai Barang Publik Dan Vaksin Berbayar Dalam Peraturan Menteri Kesehatan Nomor 19 Tahun 2021, Fikri Ahsan
Jurnal Hukum & Pembangunan
The Coronavirus Virus Disease 2019 (COVID-19) vaccine coronavirus (COVID-19) on pandemics is public goods that make public use of all societies in general, but in the regulation of the minister of health number 19 of 2021 regarding the second amendment to the regulation of the minister of health number 10 of 2021 regarding the implementation of vaccinations in the wake of the corona virus virus 2019 (COVID-19) vaccine, Explains the cooperative vaccination that funding is imposed on individuals/individuals (paid). This goes against public goods and tends to become commercial private goods, so in this pandemic of covid-19 should not be …
Kebijakan Pelaksanaan Paten Pemerintah Untuk Produk Obat Dan Vaksin: Diskursus Sistem Pelindungan Kekayaan Intelektual Dalam Perdagangan Internasional, Suyud Margono
Jurnal Hukum & Pembangunan
Intellectual Property Protection system has contradiction with the Government's use of Patent Implementation Policy for Pharmaceutical Products, Medicines and Vaccines occurs in addition to the increasing need for Medicines and vaccines in the Covid-19 pandemic situation, due to the provisions of the Trade Related Aspect of Intellectual Property Rights (TRIPs) Agreement in International trade has become a legal instrument that makes intellectual property exclusively. Identification of this research problem among others: What should be the Exploitation and Protection Policies for Inventions of Vaccine Patent Products so that there are no contradictions in the Intellectual Property Rights (IPR) System for International …
Pusaran Konflik Agraria Dan Model Resolusi Konflik Berbasis Keadilan Restoratif, Nurnaningsih Nurnaningsih
Pusaran Konflik Agraria Dan Model Resolusi Konflik Berbasis Keadilan Restoratif, Nurnaningsih Nurnaningsih
Jurnal Hukum & Pembangunan
Land acquisition for public purposes does not really provide a solution for the National Strategic Project (PSN). Many land conflicts continue to occur as a result of this. The construction of the Bener Dam in Wadas Village, Bener District, Purworejo Regency, Central Java Province is one of the conflicts over the PSN. For that we need a solution that guarantees justice and legal protection for the people in Indonesia.
Perdebatan Teoritis Terhadap Perluasan Ruang Lingkup Keuangan Negara Di Indonesia, Sutan Sorik, Anang Dwiatmoko
Perdebatan Teoritis Terhadap Perluasan Ruang Lingkup Keuangan Negara Di Indonesia, Sutan Sorik, Anang Dwiatmoko
Jurnal Hukum & Pembangunan
The focus of this research is the expansion of the scope of state finance which currently still presents cross-thinking. The existence of a coherent understanding regarding the application of the financial legal status of a legal entity, whether it is related to state finances, regional finances, state-owned enterprises (BUMN) finances, regional-owned enterprises (BUMD) finances, or private finances is the background why this happens. In the development of the expansion of the scope of state finances, it became even stronger when the Constitutional Court also issued several decisions in response to requests for judicial review, starting from the Decision of the …
Tinjauan Atas Sanksi Dan Imbalan Bunga Perpajakan Dalam Undang-Undang Harmonisasi Peraturan Perpajakan, Ismail Khozen, Milla Sepliana Setyowati
Tinjauan Atas Sanksi Dan Imbalan Bunga Perpajakan Dalam Undang-Undang Harmonisasi Peraturan Perpajakan, Ismail Khozen, Milla Sepliana Setyowati
Jurnal Hukum & Pembangunan
The implementation of interest sanctions and compensation in taxation has undergone changes following the enactment of the Omnibus Law Job Creation in early October 2020. Although the regulation was later deemed unconstitutional, a similar framework has been incorporated into Law No. 7 of 2021 on Tax Harmonization Law (UU HPP). The lack of scholarly research exploring their conceptualization and implementation has motivated us to conduct this study. Our research emphasizes the importance of adhering to principles when designing a regime for imposing sanctions. Comparing two options, utilizing a fixed rate or a floating rate for calculating taxpayer sanctions and interest …
Optimalisasi Kewenangan Majelis Permusyawaratan Rakyat (Mpr) Dalam Sistem Ketatanegaraan Indonesia, Raden Roro Evitasari Yurika Anggraini, Ryan Muthiara Wasti
Optimalisasi Kewenangan Majelis Permusyawaratan Rakyat (Mpr) Dalam Sistem Ketatanegaraan Indonesia, Raden Roro Evitasari Yurika Anggraini, Ryan Muthiara Wasti
Jurnal Hukum & Pembangunan
In the Indonesian constitutional system, it is very influential on changes to the amendments UUD 1945 which in these changes to state institutions of course experience differences in authority from before the amendment and after the amendment. Regarding these changes, MPR may experience many changes in it regarding the position and authority in the Indonesian state administration. The MPR is no longer the highest state institution as before the amendment, which is now in parallel with other institutions. So in the Indonesian state administration, there are no higher state institutions between one another. With this change, the MPR's authority has …