Suchergebnisse

This study aims to investigate the position of the DGT's Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT's Civil Servant Investigator 'in legislation' and 'in its practice' through library study and field research. The researcher carry out this research based on the researcher's consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in ...

The main objective of WTO Law is to accommodate individual's right in order to obtain better benefit of international trade. However, when a government violates WTO Law, it is therefore causing deprivation of individual right itself. Direct effect seems to be a feasible doctrine to provide a judicial protection for individual, in order to rebalance the right that is violated. Nevertheless, this doctrine is intractable to imply. This article discuss the polemic of giving direct effect of WTO Law and DSB Decision to domestic law to provide judicial protection for individual who becomes victim of WTO violation conducted by government

Abstract: The issues related to political dowry are interminable. This interminability is the result of an indication of political dowry every time a general election or local election is held. Based on that background, this article describes the political dowry's detailed problems. In the beginning, the writer describes the definition of political dowry and its differences from political cost, the reasons for the restrictions, and the law enforcement on political dowry. It ended with some efforts to prevent political dowry.It is found that the definition of political dowry is different from political cost. The regulations restrict the practice of political dowry, but not for the political cost. The political dowry is restricted by law because it is against the national law's interest, which is the interest to have qualified and fair general elections and local elections. Heretofore, there is no legal punishment for the practice of political dowry due to the difficulty to prove the practice. There are some efforts to prevent the practice of political dowry: First, giving intensive supervision from The General Election Supervisory Agency (Bawaslu) and its subdivisions; Second, revising the regulations in the Law of the Local elections for nominating the candidates; Third, revising the regulations in the law of political parties for nominating the candidates of the president and local government; Fourth, assigning the time limitation for the political parties to accept the political cost; and Fifth, enhancing the legal awareness of all parties involving in the practice of general elections or local elections.

Indonesia's marine territory has become a big challenge for the Government of Indonesia to manage it. Nowadays, Indonesian marine has lot of regulation in the sea. But it's cannot prevent the basic interest of all people that earnings life from there. A lot of migrant has been smuggled in and by Indonesian's marine territory. The main concerns that arouse are: how should government give an equation for Indonesian migrant workers that are smuggled and how should the government put migrant workers protection to supply the equation for them. These questions will solve by a normative juridical study on the protection of natural resources and the resources of Indonesian fisherman. The study uses normative legal research which elaborated with conceptual approach from numbers of regulations that apply in marine labor law and employment law. This research is also complemented by a literature approach in the form of Indonesian legal literature and marine journals to address the issues raised in this paper. The findings in practice prove that the government should give more attention for the fisherman's welfare and protection related to fish catching. The objective protection for Indonesian marine resources is from regulated all the regulation to develop Indonesia economic from Maritime sector. It is all needed to make a new system in legal protection for Fisherman and Marine Resources in Indonesia.

There are two functions of the state liability principle. The first is to secure individual rights (including economic rights) from a wrongful act conducted by a government, and the second is to compensate for damage caused by the infringement of individual right. Economic right is inherently allowing an individual to pursue economic interest both domestically or globally. In order to accommodate this right, a government is obliged to provide trade rules and mechanisms for every individual to conduct their global economic activities by participating in the WTO. The objective of the WTO significantly corresponds to the individual's right in order to obtain trade benefits. Hence, when a government infringes trade rules and mechanisms underlined in WTO Law, it will directly restrict individuals from gaining trade benefits under the WTO or, moreover, it will restrain individuals from enjoying their inviolable economic rights. When the right is violated, and the damage occurs, it thus leads to the obligation for the government to compensate the damage according to the state liability principle. This article discusses the nexus between the state liability principle and WTO Law, in order to encourage national courts to exercise the function of state liability by referring to the infringement of economic rights caused by the violation of WTO Law.

General Election (Pemilihan Umum/Umum) is an arena for political parties to fight for seats in parliament through various political campaign strategies they carry out. The success of the Prosperous Justice Party (PKS) Bandung City in obtaining the majority of 13 seats in the 2019 Election is an interesting political case to study. This study aims to describe and analyze the political marketing strategies that the legislative candidates from the Prosperous Justice Party (PKS) of Bandung City carry out. Using the marketing mix theory, this study looks at 4 dimensions, namely Product, Place, Price, and Promotion. A descriptive-qualitative approach is applied. This study conducts interviews with representatives of the former PKS candidates who were the members of the parliament of Bandung City in the period of 2019-2024. This study indicates that PKS candidates for the City of Bandung Parliament have succeeded in implementing a marketing mix strategy. They employ it effectively and efficiently and reach a wider and more inclusive segment. They also apply campaign narratives that are close to voter's needs through direct marketing strategies.

Penal mediation is an alternative form of settlement of cases outside the court by prioritizing the principle of resortative justice which aims to achieve justice that is oriented towards improving the relationship between perpetrators and victims. This study aims to examine how the implementation and the obstacles faced by the Makassar City Police in conducting penal mediation in the settlement of minor theft cases. This research is a normative empirical research with a qualitative analysis approach. The result of the research obtained is that the implementation of penal mediation by the Makassar City Police in resolving minor theft cases is carried out based on police discretion as regulated by Law Number 2 of 2002 concerning the State Police of the Republic of Indonesia and Circular No. SE / 8 / VII / 2018 dated 27 July 2018 concerning the Application of Restorative Justice in the Settlement of Criminal Cases. The circular regulates how to apply the concept of restorative justice in solving criminal cases at the level of investigation or investigation in the police, while in its implementation there are still obstacles faced by the Makassar City Police, including emotional factors, namely the existence of selfishness between the perpetrator or victim justifying oneself and blaming the opposing party and financial (economic) factors, namely the inconsistency between the victim and the perpetrator to make peace, especially in matters of compensation.

The issue of political dowry, relatively, becomes a sustainable warning of problems in every general election in Indonesia. Such as the issue of Sandiaga Uno, who provided political dowry in the 2019 presidential election. The allegation was started by the Deputy of General-secretary of the Party of Democrat, Andi Arief, who stated that Sandiaga Uno had provided 500 billion rupiahs to PAN and PKS respectively so that those two parties would support him to nominate as the Candidate of Vice President for Prabowo Subianto. Political dowry has been a serious issue and almost constantly becomes an interesting topic to be reported and studied in every general election. Although it is popular, the issue of political dowry is a case that is relatively difficult to prove its truth (court decisions). In fact, explicitly, political dowry has been regulated in Article 228 on Law Number 7 of 2017 concerning the General Election (Election Law). However, it does not expressly provide a deterrent effect to the political dowry actors. This reality becomes the basis of encouragement in conducting this research. The theory used in this research is legal politics and law enforcement. While the method used is normative legal research with a statutory, conceptual, and comparative approach. The output of this paper is that the handling of political dowry cases in the presidential election needs a serious concern. And then, the regulation on sanctions, which still be administrative in nature, against the actors of political dowry in the Election Law is considered to be inappropriate. So that criminal policy is needed to strengthen the law enforcement and strict legal instruments against criminal acts of political dowry in the future election (ius constituendum).

Political parties prepare prospective national leaders through a political recruitment process. The Prosperous Justice Party (PKS), one of the Islamic parties In Indonesia, has a Regional Leadership Council (DPD) in each district or city. Regional Leadership Council (DPD) of Bandung City is interesting to study since it has a unique regeneration process and the organizations (under brow) have scored excellent cadres. This study aims to analyze the regeneration process of DPD PKS at Bandung City to maintain its existence in the 2014 election using the theory of political recruitment through the regeneration pathway proposed by Almond and Powell. The research was a qualitative method with data collection techniques carried out through secondary data collected by the General Elections Commission (KPU) of Bandung City. The primary data collected from PKS cadre interview process. This study found that the DPD PKS regeneration process of Bandung City affected the quality of promoted cadre, thus influencing the quality and existence of the party. The process of regeneration has produced excellent cadres through education and training stages that make it exist. ; Political parties prepare prospective national leaders through a political recruitment process. The Prosperous Justice Party (PKS), one of the Islamic parties In Indonesia, has a Regional Leadership Council (DPD) in each district or city. Regional Leadership Council (DPD) of Bandung City is interesting to study since it has a unique regeneration process and the organizations (under brow) have scored excellent cadres. This study aims to analyze the regeneration process of DPD PKS at Bandung City to maintain its existence in the 2014 election using the theory of political recruitment through the regeneration pathway proposed by Almond and Powell. The research was a qualitative method with data collection techniques carried out through secondary data collected by the General Elections Commission (KPU) of Bandung City. The primary data collected from PKS cadre interview process. This study found that the DPD PKS regeneration process of Bandung City affected the quality of promoted cadre, thus influencing the quality and existence of the party. The process of regeneration has produced excellent cadres through education and training stages that make it exist.

In order to carry out the crime prevention and control policy, there are two ways thatcan be carried out, namely the use of penal facilities or criminal (legal) sanctions,and the use of other facilities (nonpenal). Thus the use of criminal (legal) sanctions isone of the policies in criminal politics, which in this case is not a means that occupiesa strategic position and causes many problems. Moreover, if it is associated with theuse of criminal sanctions to achieve the purpose of prevention as one of the premise ofabolitionist understanding. As a means of law enforcement policy in order to controlcrime, the use of criminal (legal) sanctions is not an absolute. Even if it will be used,then the problem is the policy of its use must be rational by paying attention to thehumanistic approach and social interests that contain certain values that need to beprotected. As a criminal policy, the extreme attitude to eliminate criminal (legal)sanctions is not a policy step. Because what needs to be done in policies to controland overcome crime is an integrated approach between penal and non-formalpolicies. This non-formal activity occupies a key and strategic position that must beintensified and streamlined in controlling and overcoming crime, not eliminatingcriminal law.