Suchergebnisse
Filter
192 Ergebnisse
Sortierung:
The Position of Civil Servant Investigator of Directorate General of Tax (DGT) in the Frame of Taxation Criminal Law Enforcement in Indonesia ; Kedudukan Penyidik Pegawai Negeri Sipil Direktorat Jenderal Pajak dalam Kerangka Penegakan Hukum Pidana Perpajakan di Indonesia
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 ...
BASE
The Polemic Of Giving Direct Effect Of WTO Law and DSB Decision to Domestic Law for Individual's Judicial Protection
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
BASE
POLITICAL DOWRY: REASONS FOR RESTRICTION, LAW ENFORCEMENT, AND PREVENTIONS
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.
BASE
The Nexus between State Liability Principle and WTO Law
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.
BASE
Law Reform of Small and Medium Entreprises (SMEs) and Equitable Cooperative for Competitiveness Improvement in AEC Era
Small Medium Entreprises (SMEs) and Cooperative have not received a proper law protection in facing trade liberation of ASEAN Economic Community (AEC) and economic globalized world. In 2015 AEC has been established that would bring a huge change in Southeast Asia regionS and definitely will have a wide impact to business people in Indonesia. SMEs and Cooperative contribute to more than 90 percent of total Indonesian national economy. However, they are weak on investment and information technology and management skill as well as competition law among ASEAN Member States. Economic policies do not give a sufficient protection to SMEs and Cooperative. This article tries to seek solutions for SMEs problems especially their legal structure in order to enhance their competitiveness. This article argues that the government can provide legal protection by reforming SMEs economic sectors similar to the AEC's priority sectors by which the Indonesian' SMEs would become world class corporate.
BASE
Analisis Relasional Hukum Negara dan Hukum Rakyat dalam Konflik Agraria Bongkoran, Kabupaten Banyuwangi, Jawa Timur, Indonesia ; A Relational Analysis of State Law and Folk Law in the Bongkoran Agrarian Conflicts, Banyuwangi Regency, East Java, Indonesia
Selain memiliki dimensi sosial ekonomi, konflik agraria di Bongkoran, Kabupaten Banyuwangi, Provinsi Jawa Timur, Indonesia, juga memiliki dimensi hukum. Terdapat dualisme hukum yang konfliktual dalam hal penguasaan tanah dan klaim penggunaan. Satu pihak, pemerintah, dan korporasi mengandalkan hukum negara yang legalistik-positivistik, sedangkan masyarakat lokal mengandalkan hukum rakyat yaitu hukum informal yang sudah ada, hidup, dan berkembang dalam masyarakat komunal secara turun-temurun. Penelitian ini berfokus pada bagaimana perspektif sosiologis hukum menganalisis konflik hukum yang terjadi dalam konflik agraria Bongkoran, khususnya antara hukum negara dan hukum rakyat. Penelitian ini menggunakan metode kualitatif dengan perspektif sosiologi hukum. Subjek penelitian adalah petani/masyarakat Bongkoran, Penasehat Hukum Masyarakat, Pemerintah (Pemerintah Daerah, Badan Pertanahan Nasional, dan Kepolisian), dan unsur korporasi (PT Wongsorejo). Informan dipilih dengan menggunakan teknik purposive sampling, berdasarkan pertimbangan tertentu yang dapat dikenali terlebih dahulu yaitu mengenali dan memahami masalah yang diteliti. Pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi. Data yang terkumpul dianalisis secara kualitatif dengan mengacu pada perspektif yang telah disajikan. Hasil penelitian menunjukkan bahwa penyelesaian konflik agraria di Bongkoran memerlukan implementasi hukum yang lebih berkeadilan bagi masyarakat lokal. Implementasi hukum tidak hanya berdasarkan pasal-pasal yang rigid dalam undang-undang, tetapi perlu memperhatikan konteks sosial budaya dan historis dari masyarakat. Dominasi hukum negara atas hukum rakyat dalam konflik agraria mengakibatkan praktik penundukan hukum negara ke hukum rakyat, baik secara persuasif maupun represif. Oleh karena itu, untuk meminimalisir ketegangan dan konflik antara hukum negara dan hukum rakyat dalam konflik agraria, diperlukan pemahaman baru tentang hubungan kedua hukum tersebut. Keberadaan dan penegakan hukum rakyat dijadikan sebagai elemen yang saling melengkapi dalam aspek normatif yang belum diatur dalam hukum negara. ; Apart from having a socio-economic dimension, agrarian conflicts in Bongkoran, Banyuwangi Regency, East Java Province, Indonesia, also have a legal dimension. There is a dualism of law that is conflictual in terms of land tenure and use claims. One party, the government, and corporations rely on legalistic-positivistic state laws, while local people rely on folk law, namely informal laws that have existed, lived, and developed in communal society for generations. This research focuses on how the sociological perspective of law analyzes the legal conflicts that occur in Bongkoran agrarian conflict, particularly between state law and folk law. This research used a qualitative method with a legal sociology perspective. The research subjects were farmers/people of Bongkoran, Community Legal Advisors (CLA), Government (Local Government, National Land Agency, and Police), and corporate elements (PT Wongsorejo). Informants were selected using a purposive sampling technique, based on certain considerations that can be recognized beforehand, namely recognizing and understanding the problem under this research. Data collection was conducted through observation, in-depth interviews, and documentation. The collected data were analyzed qualitatively by referring to the perspectives that have been presented. The results indicated that the resolution of agrarian conflicts in Bongkoran requires the implementation of laws that are more just for local communities. The implementation of the laws is not only based on rigid articles in the law, but it needs attention to the socio-cultural and historical context of the community. The dominance of state law over folk law in agrarian conflicts results in the practice of subjugation of state law to folk law, both persuasively and repressively. Therefore, to minimize the tension and conflict between state law and folk law in agrarian conflicts, it is necessary to have a new understanding of the relationship between the two laws. The existence and enforcement of folk law are used as a complementary element in normative aspects that have not been regulated in state law.
BASE
Sociology Of Law And The Effectivity Of Asean To Prevent Human Security Issues In The Region
Currently there are no indicators that can measure the effectiveness of the role of ASEAN in Southeast Asia, especially those related to human security issues in the safety of labor and migrants' mobilization. However, ASEAN still working through any possibilities of cooperation to prevent any threats that would endanger the personal securities of ASEAN community. This paper will further analyze the human security issues in Southeast Asia starting with conceptualizing, identifying, and engaging to find how is the effectivity of ASEAN in charge of prevent human security issues from sociology of law perspective with normative-juridical methodology combined with perspective of international relation approach. Based on the findings in conceptual and data, this research will show the problems that have been handled and have not been done by ASEAN institutionally. In addition to showing the relevance of the establishment of ASEAN Political-Security Community (APSC) 2015 as an affirmation for all ASEAN member countries to respond to institutional human security issues especially in the mobilization of labor and migrants.
BASE
POLITICAL EDUCATION TO INCREASE THE PARTICIPATION OF CONSTITUTIONAL LAW STUDENTS IN THE ELECTION OF DEWAN EKSEKUTIF MAHASISWA OF IAIN MADURA
The declining attention of young voters on several aspects makes political education very vital for the sustainability of democracy in Indonesia. Political education for students who are young voters in this case are students of the Constitutional Law is considered important to increase their participation at the tertiary level, namely the election of DEMA (Student Executive Council) IAIN Madura. This study used an approach to students of the Constitutional Law study program, Islamic State Faculty of IAIN Madura through observation and interviews as well as data collection supported by document studies through several relevant kinds of literature so that data triangulation was then carried out to produce valid data. The results showed that in the aspect of students' initial knowledge about elections from several informants of the Constitutional Law study program students obtained data that they already had a good understanding of. Then on the aspect of student perspectives on campus politics, some of them do not know information about the election of the chairman of the DEMA (Student Executive Council) due to several reasons behind it. So then to increase student political participation in the election of the chairman of DEMA the author formulated three political stimuli, namely through learning political science courses, through campus organizations, and mass media.
BASE
The Problematic of Provincial Tax Collection a Local OWN-Source Revenue in Indonesia
Regional autonomy granted on local government to regulate and administer the governmental affairs in order to improve the efficiency and effectiveness of public services. To do so, the local government is authorized to collect taxes from its people. This research aimed to investigate the problematic of provincial tax collection in order to increase the own- source revenue of autonomous areas in Indonesia. The collection of local taxes is still not optimal. Thus, some necessary actions for betterment need to conduct, such as: a). Improving the human resources of tax authorities in terms of their capability in planning and monitoring the collection of taxes; b) Using technology of information to provide a fast and efficient services; and c) Enforcing the law to each of the taxpayers who violate the regulation of provincial taxes.
BASE
The Indonesian Plant Varieties Protection Act : The Dilemma of Meeting International and Bilateral Obligations and Protecting Traditional Farmers
Plant variety protection is a relatively new concept for many Indonesians. It was developed because of the patent regime's failure to provide appropriate protection for new plant varieties. This new sui generis legislation for the protection of plant varieties was enacted in response to Article 27.3(b) of the TRIPS Agreement, which requires WTO Members to provide an effective sui generis law for the protection of new plant varieties. This paper analyses the current state of plant variety protection in Indonesia. It covers the threshold of protection, the subject, scope, right and obligation of breeders, exceptions to infringement, farmers' rights and local varieties. It also analyses the current policy to revise the Plant Variety Protection Act and the underlying reasons for this, including Indonesia's national interest and its international and bilateral commitments. The main focus of the paper explores why such policy is not broadly compatible with the Indonesian agricultural tradition of seed sharing. Accordingly, this paper explores the tradition of seed sharing in Indonesian culture known as adat. In addition, it explores the likely implication of such protection for national agricultural innovation.
BASE
Penegakan Hukum Mahar Politik dalam Pilpres 2019 Ditinjau dari Politik Hukum Pidana
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).
BASE
Ensuring Disclosure of Origin of Genetic Resources in Patent Applications: Indonesia's efforts to Combat Biopiracy
As a country of mega biodiversity, Indonesia is also vulnerable to biopiracy target. To prevent biopiracy, it is crucial to protect the country's genetic resources. In order to protect genetic resources and to prevent biopiracy, Indonesia has included the requirement of Disclosure of Origin (DO) in The Indonesian Patents Act, 2016 by imposing patent applicants to disclose the origins of genetic resources in Patent application. This paper critically analyses the Patents Act to highlight key issues that undermine the country's efforts to combat biopiracy. The principal findings are that there are significant problems with implementing DO provisions of the Act in the fight against bio piracy. The effectiveness of the legislation remains questionable and some important sections of the Act lack clarity. The purported regulatory framework under the Act to enforce DO and to help deal with biopiracy is ill defined and human resources are inadequate. The paper concludes that to combat biopiracy effectively Indonesia needs to review its legislative and institutional framework on DO and consider establishing a National Anti-Biopiracy Commission.
BASE
KLH 2014-2019 Antara Diskusi dan Eksekusi
PILPRES 9 Juli 2014 telah dihelat dan WNI terpanggil untuk datang menentukan sekaligus memenangkan pilihanya. Hasilnya diumumkan KPU pada 22 Juli 2014 yang untuk selanjutnya panggung politik diperlihatkan melalui mekanisme hukum di MK. Kita semua mengetahui apa yang kemudian terjadi dan siapa yang sepatutnya memimpin RI sesuai dengan putusan lembaga perpilpresan yang dilantik 20 Oktober 2014. Publik menyimak bahwa Pasangan Prabowo-Hatta dan Jokowi-JK sama-sama mengusung tema lingkungan untuk diperhatikan dengan kesungguhan jiwanya
BASE