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ABSTRACTLaw has a very important role in people's lives. And, the law is assumed to have multifunctionality for the goodness of the community itself to achieve justice, legal certainty, orderly, advantages, and others. However, along with changes of time, the changes occur in people's lives that lead the law, as a binding norm, also changes following the harmony with the good of the community itself. In Indonesia, Islamic law as one of the sources of law and a living law has a role in social engineering efforts towards a better life for Indonesian people. Therefore, the problem is, how Islamic law can be a means for social engineering? The answer is, Islamic law can be a means of social engineering by becoming a positive law into legislation. Here, the formalization of Islamic law is urgent. But, the formalization must manifest in form of transformation and internalization of the values contained in Islamic law into the national law. Islamic law is not a static norm but a norm that can perform the dynamizing thought and engineering people's political behavior in realizing their idealsKeywords: Formalization of Islamic Law, Social Engineering Theory, and Roscoe Pound.ABSTRAKHukum mempunyai peranan yang sangat penting dalam kehidupan masyarakat, bahkan hukum dianggap mempunyai multifungsi untuk kebaikan masyarakat itu sendiri demi tercapainya keadilan, kepastian hukum, ketertiban, kemanfaatan dan lain-lain. Namun seiring dengan terjadinya perubahan waktu, maka terjadi pula perubahan dari kehidupan masyarakat sehingga hukum sebagai sebuah norma yang mengikat juga mengalami perubahan yang selaras dengan kebaikan masyarakat itu sendiri. Hukum Islam sebagai salah satu sumber hukum dan hukum yang hidup di tengah masyarakat (living law) Indonesia mempunyai peran yang tidak dapat diabaikan dalam upaya rekayasa sosial (social engineering) ke arah kehidupan masyarakat Indonesia yang lebih baik. Oleh karena itu, problematikanya adalah bagaimana hukum Islam bisa menjadi sarana untuk rekayasa tersebut. Hukum Islam bisa ...

Since Islam was accepted as the official religion of the Banjar kingdom, since then Islamic law also influenced the system of social norms and state administration. In its history, the existence of Islamic law has experienced ups and downs that are strongly influenced by social and political factors that occur in the South Kalimantan region. The role of the ulama, especially Sheikh Muhammad Arsyad al-Banjari along with his descendants contributed greatly in shaping the contextual and localistic character of Islamic law. Which in some cases was different from what had been formulated by earlier jurists.

Lake (situ) is one of the aquatic ecosystems that serves as a reservoir of water resources derived from rainwater and from stream flow. Kemuning lake is one of 94 situ in Bogor Regency that located in Sudi Mampir sub Village, Cimanggis Village, Bojonggede District. Kemuning lake potential consists of lake, duck-like rides, teak stands, stretch of weeds, the starfruit tunnel, birds chirping and fishes. The results of the calculation of ecotourism resource assessment shows that the starfruit tunnel occupies the highest potential sequence with a mean value of 5.0, while based on assessment assessors shown the potential that has the highest average value of the lake with an average value of 5.3. Development strategy based on SWOT analysis result shown that Kemuning Situ occupies SO strategy (strength opportunity) with internal factor value 1.53 and external factor value 1.05. In order to support the realization of the Bogor Regency government program which has the tagline "Cibinong City Front Situ" then made Site Plan Kemuning lake area.

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 ...

This study aims to analyze the interdependence of several variables simultaneously to form a relationship amongseveral variables studied into several factors to pay zakat. This study was conducted by primary data and also from literature work such as journal, book and internet media. The data based on 100 respondents from government institutions, the Office of the Mayor of West Jakarta and Centre Jakarta. Methodology uses quantitative approach with factor analysis tool.The results of this study indicatesthe variables studied were formed into five factors, such asthe work factor, the value orientation factor, the education factor, the subjective norm factor, and the zakat factor. The total variance of the fivefactors aretwo thirds that these fivefactors can help zakat payers awareness in paying zakat, while the remaining one third aresupported by other factors outside of the five factors.

AbstractThis research discusses legal issues related to the development of innovation in the transportation sector, which is referred to as "certain vehicles using an electric motor drive" as regulated in the Minister of Transportation Regulation Number 45 of 2020. This study focuses on the use of otopet with the background of the emergence of services. rental of otopet owned by company Grab called GrabWheels and also the use of otopet that are privately owned by the people of Bandung. The use of otopet is one of the problems of special concern for the Bandung City Government because there is no technical regulation that regulates the use of otopet, causing problems related to licensing for use of otopets that can disrupt public order and public interest in traffic. This study aims to analyze the legality of the use of otopet in Bandung City and to review legally the provisions of the lane for use of otopet that have been regulated in the Minister of Transportation Regulation Number 45 of 2020. This study uses a normative juridical approach, which is a legal research approach carried out by examining library data or secondary data as the main research material and seeing how it is implemented in practice. The results of this study explain that the use of otopet in Bandung's road traffic space needs to be accompanied by supervision. from the Bandung City Government, because in practice there were violations that were not in accordance with the prevailing laws and regulations. The provisions of the lane for the use of otopet that have not been established by the Bandung City Government create legal uncertainty, because the ministerial regulations that have been mentioned are only as a legal umbrella and have also been mandated by each region to form technical arrangements for the use of otopet. The formation of a special regulation is one solution to the problem of permitting the use of otopet in Bandung.AbstrakPenelitian ini membahas tentang isu hukum terkait adanya perkembangan inovasi di bidang transportasi yang disebut dengan istilah "kendaraan tertentu dengan menggunakan penggerak motor listrik" yang diatur dalam Peraturan Menteri Perhubungan Nomor 45 Tahun 2020. Penelitian ini berfokus terhadap penggunaan otopet yang di latar belakangi dengan adanya kemunculan jasa penyewaan otopet milik perusahaan Grab yang bernama GrabWheels dan juga penggunaan otopet yang dimiliki secara pribadi oleh masyarakat Kota Bandung. Penggunaan otopet ini menjadi salah satu masalah yang menjadi perhatian khusus bagi Pemerintah Kota Bandung dikarenakan belum adanya pengaturan teknis yang mengatur mengenai penggunaan otopet, sehingga menimbulkan permasalahan terkait perizinan penggunaan otopet yang dapat mengganggu ketertiban dan kepentingan umum masyarakat dalam berlalu lintas. Penelitian ini bertujuan untuk menganalisis legalitas penggunaan otopet di Kota Bandung serta meninjau secara hukum terkait ketentuan lajur penggunaan otopet yang sudah diatur dalam Peraturan Menteri Perhubungan Nomor 45 Tahun 2020. Penelitian ini menggunakan metode pendekatan yuridis normatif, yaitu pendekatan penelitian hukum yang dilakukan dengan meneliti data kepustakaan atau data sekunder sebagai bahan penelitian yang utama serta melihat bagaimana implementasinya dalam praktik. Hasil penelitian ini menjelaskan bahwa penggunaan otopet di ruang lalu lintas jalan Kota Bandung perlu dibarengi dengan pengawasan yang ketat dari Pemerintah Kota Bandung, karena pada praktiknya terjadi pelanggaran yang tidak sesuai dengan peraturan perundang-undangan yang berlaku. Ketentuan lajur penggunaan otopet yang belum dibentuk oleh Pemerintah Kota Bandung menimbulkan ketidakpastian hukum, karena peraturan menteri yang sudah disebutkan hanya bersifat sebagai payung hukum saja dan juga sudah diamanatkan kepada tiap-tiap daerah untuk membentuk pengaturan teknis penggunaan otopet. Pembentukan regulasi khusus merupakan salah satu solusi untuk mengatasi permasalahan izin penggunaan otopet di Kota Bandung.

Indonesian village government is required to carry out its duties properly. The village government has an obligation to understand legal instruments in many laws and regulations. The legal instruments serve as a guideline to carry out the accountability of the village officials to execute programs that use village funds. Unfortunately, the requirements have not been materialized due to the increasing corruption involving village heads who abused village funds. The study aims to find out the form of accountability of the village head as the power holder of village fund users when there are allegations of village fund corruption and the supervisory function that can be carried out by the Village Consultative Body (BPD – Badan Perwakilan Desa) in preventing of village funds to be corrupted by the village head. The study shows that the legal instruments and implementation of the use of village funds are basically in accordance with the principles and principles of managing state finances, even though the arrangements are separate from the provisions on regional government, where these arrangements and management must be under the objectives of state life as regulated in the 1945 Constitution. Moreover, the form of accountability of the village head regarding the use of village funds refers to the guidelines stipulated in the legal instrument. Still, when the alleged corruption of village funds committed by the village head is proven, the case is resolved according to the criminal law provisions. The supervisory function by the BPD in the management of village funds by the village apparatus is carried out as a form of increasing prosperous village communities. However, the supervision is still weak due to political interests between the village apparatus and the BPD institution in the institutional position of the village government. We can conclude that legal instruments are essential as a guide in managing village funds, including accountability for the use of village funds. In addition, the supervisory function in village management has an important role, especially in preventing the misuse of village funds, leading to corruption allegations.DOI: https://doi.org/10.22304/pjih.v8n3.a3

The research aims to find out how discretion is implemented as a form of government policy innovation in Indonesia. The importance of discretion for local governments to provide innovative policies for ideal government services. This study uses normative legal research methods with statutory approaches, conceptual approaches, case approaches, and comparative approaches. The analytical method used is descriptive and prescriptive methods. The results of the discussion show that discretionary arrangements that are implemented as a form of government policy innovation are steps that must be taken in supporting innovative officials as an effort to find common ground between innovation and law, not to be passive in realizing innovation. Discretionary criteria as government policy innovations in their implementation are assessed based on four aspects: authority, limits, testing, and judicial control. The ideal discretionary model in making innovation policies to realize bureaucratic reform must be based on the main values of the welfare state. In addition, discretionary policies must follow Pancasila values, as well as collaboration between authorities. Discretionary policies must follow the general principles of good governance (AUPB). Thus, it is necessary to have additional principles as a basis for implementing discretionary innovation policies in realizing bureaucratic reform, namely the principle of motivation, the principle of fair play, the principle of prohibition of detournement de pouvoir, the principle of justice, the principle of freedom, the principle of integrity, the principle of real goals, the principle of effectiveness and the principle of participation.

Taxes on Certain Goods and Services (TCGS) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this new law also change local taxation policies, particularly on tax collection on the sale of food and beverages. Therefore, this study aims to analyze the arrangement for collecting TCGS for the sale of food and/or beverages based on the principle of legal certainty and reviewing the implications of the concept of collecting TCGS on the sale of food and/or beverages in terms of local tax intensification efforts. This study uses a normative juridical method using secondary data sources. The data that has been obtained is then described descriptively with qualitative analysis methods. The results of this study indicate that the concept of collecting PBJT for food and beverage sales is in accordance with the principle of legal certainty because it limits the authority to collect VAT by the Central Government and TCGS by the Regional Government for business actors engaged in the culinary industry. To make efforts to optimize regional revenues after the enactment of Law No. 1 of 2022 is to intensify taxes by expanding the revenue base, optimizing the collection process, and increasing supervision.

Over-the-Top (OTT) is a form of information technology innovation that is growing very rapidly, including in Indonesia as one of the largest OTT market country. OTT can earn income from users in Indonesia, while the right to tax this income cannot be imposed in Indonesia because OTT generally operates across national borders and does not have a permanent establishment in Indonesia. Therefore, it is necessary to consider income tax arrangements for OTT operating in Indonesia to provide legal certainty. This paper focuses on discussing the positive legal provisions of Income Tax that apply to OTT operating in Indonesia and the implementation of each of these regulations in the current era of economic digitalization. The author uses a normative juridical research method with a qualitative research approach. Based on this research, it is known that the provision of Income Tax for OTT does not yet exist, therefore the Government of Indonesia needs to design a national tax law that is able to accommodate income tax for OTT.