Suchergebnisse

Tujuan dari penelitian ini ialah untuk mengetahui Implikasi Putusan Mahkamah Konstitusi Nomor 36/PUU-XV/2017 terhadap kedudukan KPK sebagai Lembaga Negara Independen dalam Struktur Ketatanegaraan Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif/doktrinal dengan pendekatan perundang-undangan (statute approach), pendekatan analitis (analytical approach), pendekatan kasus (case approach). Teknik pengumpulan data dilakukan dengan cara penelitian kepustakaan (library research) dan analisis data menggunakan deskriptif kualitatif. Hasil penelitian ini menjelaskan bahwa Putusan MK Nomor 36/PUU-XV/2017 yang menempatkan KPK sebagai lembaga negara yang kedudukan dan keberadaannya berada pada cabang kekuasaan eksekutif telah menimbulkan problem kedudukan dan relasi kelembagaan KPK. Akibatnya hak angket yang diajukan oleh DPR terhadap KPK adalah merupakan pelaksanaan dari fungsi pengawasan legislatif terhadap cabang kekuasaan eksekutif (pemerintah). Selain itu putusan tersebut telah menjadi dasar atas revisi UU KPK yang menegaskan kedudukan KPK sebagai Lembaga negara dalam rumpun eksekutif. Putusan tersebut menegaskan pengadopsian teori pemisahan kekuasaan (separation of power) dalam struktur ketatanegaraan Indonesia dengan konsepsi dasar trias politica. Implikasi putusan MK Nomor 36/PUU-XV/2017 menimbulkan persoalan mengenai independensi KPK secara institusional dalam kelembagaan Indonesia. Menempatkan KPK sebagai lembaga eksekutif pada hakikatnya telah menghilangkan independensi kelembagaan KPK. Selain itu, putusan a quo berimplikasi pada kedudukan lembaga negara independen lainnya. Dengan penegasan dalam putusan a quo bahwa semua lembaga negara independen harus diklasifisi dalam model trias politica.

Bertr. Erdt. Def. Mansuetus Weigele ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- Polem. 903

Bertr. Erdt. Def. Mansuetus Weigele ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- Diss. 759,12

Bertr. Erdt. Def. Mansuetus Weigele ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- J.can.p. 334

Bertr. Erdt. Def. Mansuetus Weigele ; Volltext // Exemplar mit der Signatur: München, Bayerische Staatsbibliothek -- J.can.p. 530#Beibd.1

Bertrandus Erdt* [OFMRec]. Respondent: Mansuetus Weigele* ; Volltext // Exemplar mit der Signatur: Bamberg, Staatsbibliothek -- J.e.o.394(3#1

Bertrandus Erdt* [OFMRec]. Respondent: Mansuetus Weigele* ; Volltext // Exemplar mit der Signatur: Regensburg, Staatliche Bibliothek -- 999/Theol.syst.2154

Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.

Abstract: The recruitment of the member of Electoral Independent Commissionaire (KIP) of Aceh Barat Daya (Abdya) District from the period of 2013-2018 which is conducted by legislative (DPRK) Abdya shown the relation and interaction of power with the executive. One of the case is the dismissed of Muhammad Jakfar as the member of the Electoral Independent Commissionaire of the period 2013-2014 permanently in 2016 because of being involved the Aceh Party officials of the period 2011-2015. The election of Muhammad Jakfar at that time as the KIP's member of the period 2013-2018 is interesting to study in the perspective of patronage. For that reason, the theory used in this study is theory of patronage. This research is used a qualitative descriptive approach method, which is construct the reality and process interactively. The findings of this research have shown the local head electoral (Pilkada) 2012 has drive the patronage in the recruitment of the member of KIP of Aceh Barat Daya district of the period of 2013-2018.Keywords: Aceh Barat daya (Abdya); Member of KIP; Patronage Abstrak: Rekrutmen anggota Komisi Independen Pemilihan (KIP) Kabupaten Aceh Barat Daya (Abdya) periode 2013-2018 yang dilaksanakan oleh Dewan Perwakilan Rakyat Kabupaten (DPRK) Abdya menunjukkan adanya relasi dan interaksi kekuasaan dengan lembaga eksekutif. Salah satunya adalah kasus pemberhentian Muhammad Jakfar oleh DKPP sebagai anggota KIP karena terlibat kepengurusan Partai Aceh Periode 2011-2015. Terpilihnya Muhammad Jakfar saat itu sebagai anggota KIP Aceh Barat Daya periode 2013-2018 menarik untuk dikaji dalam perspektif patronase. Teori yang digunakan dalam kajian ini adalah teori patronage. Kajian ini menggunakan metode pendekatan kualitatif deskriptif yaitu mengonstruksikan realitas dan proses secara interaktif. Dari hasil analisis, maka dapat dikatakan bahwa Pilkada Abdya tahun 2012 telah membuka ruang terjadinya patronase dalam rekrutmen anggota KIP Abdya periode 2013-2018.Kata kunci: Aceh Barat Daya (Abdya); Anggota KIP; Patronase.

Latar belakang pemikiran adanya hakim komisaris sebagai Lembaga Hakim Pemeriksaan Pendahuluan adalah pengaruh perkembangan zaman, serta diratifikasinya ICCPR (International Covenant on Civil and Political Rights) oleh Indonesia, maka perlindungan terhadap hak asasi warga negara (dalam hal ini tersangka/terdakwa) menjadi prioritas utama negara dalam upaya menegakan hukumnya melalui aparat penegak hukum. Mengingat fungsi fundamental dari Hukum Acara Pidana itu sendiri yaitu mencari kebenaran materiil, maka dirasa Hakim Pemeriksaan Pendahuluan sebagai suatu lembaga baru yang dimunculkan dalam RUU KUHAP merupakan suatu terobosan baru untuk menjaga Due Process of Law agar tetap mampu berjalan sesuai dengan harapan. Hal ini juga diharapkan nantinya tidak terjadi orang yang tidak bersalah tapi dijatuhi pidana dengan tidak mengesampingkan kepentingan korban.Kata Kunci : Hakim Komisaris, Hukum Pidana dan Undang undang.

Political rights is one of basic human rights include disabled person. Disabled person political rights problem often occur in general election. This was related to accessibility for disabled person to participate in general election. Komisi Independen Pemilihan (KIP) Banda Aceh city is general election organizer which responsible for general election process in Banda Aceh city. this research illustrate Komisi independen pemilihan effort and constraint to fulfil accessibility for disabled person in general election. Field research with empiric law research from human behaviour method used in this study. Generally various attempts to give accessibility for disabled person such as special data collection access for disabled person, socialization about election and voting place for disabled person provided KIP Banda Aceh city. Problem in acess such as difficulty in disabled person data collection still found.

Pemilihan Kepala Daerah di Indonesia mengalami perubahan yang cukup beragam, mulai dari pilkada secara langsung, pilkada melalui mekanisme perwakilan, yaitu dipilih oleh DPRD, hingga kembali pada pilkada secara langsung. Peraturan perundang-undangan mengenai pemilihan kepala daerah yang berlaku saat ini yaitu Undang-Undang Nomor 8 Tahun 2015 membuka peluang munculnya calon kepala daerah melalui jalur independen. Penelitian ini dalam rangka mengetahui dan menganalisis eksistensi dan permasalahan pencalonan Kepala Daerah secara independen dalam Pemilukada. Jenis penelitian yang digunakan merupakan penelitian hukum dengan pendekatan perundang-undangan, pendekatan konsep dan pendekatan kasus. Sumber bahan hukum dalam penelitian ini terdiri dari: primer, sekunder dan tersier. Teknik pengumpulan bahan hukum merupakan teknik studi kepustakaan dilengkapi dengan wawancara dengan responden terbatas yang relevan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis deskripsi yuridis, yaitu analisis yang mendasarkan pada teori-teori, konsep dan peraturan perundang-undangan. The system of electing local leaders in Indonesia has changed varyingly, starting from direct election, the election through mechanisms of representatives in which the leader was elected by parliament, to the re-application of direct election. The Law No. 8 of 2015 which now governs local elections provides a chance for independent candidate to run for the local leadership office. This study was conducted to determine and analyze the existing problems surrounding the independent candidacy system in the local leader election. This research is basically a legal research utilizing statute approach, conceptual approach as well as case approach. Primary, secondary and tertiary legal materials are thorrughly used in this research. The legal materials are gathered through literature study and supplemented by interviews with limited relevant respondents. The analysis technique adopted in this research is juridical descriptive which is based on relevant theories, concepts and legislations.

Freedom of expression is one part of human rights. In Indonesia as a country of law and democracy, the right of expression has been set in the constitution. Article 28 letter G of the Constitution of the Republic of Indonesia Year 1945 states that the State protects the freedom of the press and freedom of expression. But freedom of the press in conveying information to the public contrary to the legal interest in ensuring the protection of children's rights. Children's right to protection and guarantee of media coverage that guarantees the confidentiality of information of children when dealing with the law, the presentation of news about the child should be better and benefit, the information presented should protect children. When the children read the information in the electronic or print media, so your child can easily understand the information. Law No. 40 of 1999 concerning the Press indepeneden produce a state agency called the Press Council, the Press Council should control the news related to the rights of children, which is accessed by the whole society. The role of the Press Council in protecting the rights of children is to supervise and control the news about the child, the Press Council puts journalist organizations as partners in the enforcement of the code of conduct. Moreover, sanctions on journalists who violate the code of conduct can only be given by an organization of journalists and press companies. Journalist organizations can follow up the assessment and recommendation of the Press Council against unethical reporting.

The purpose of this study is to explain the position of the Board of Commissioners as the Riau Government in conducting Supervision at Bank BUMD according to the provisions of Law Number 40 Year 2007 regarding Limited Liability Company. The type of this research is sociological law research, conducted by empirical approach by examining the formulation of the problem to be examined as well as providing an overview and analysis of the Position of the Board of Commissioners as the Representative of the Riau Government in conducting Supervision at Bank BUMD in Pekanbaru City based on Law Number 40 Year 2007 on Limited Liability Compan. From the results of this study can be taken several conclusions, among others, as follows: a. The Board of Commissioners shall have the duty of oversight for the interests of the Company and in accordance with the purposes and objectives of the Company for its management policy, general management of the Company and the Company's business, and advises the Board of Directors. b. The Commissioner is personally liable for the loss of the Company if the person is guilty or negligent in performing his duties.c. The Board of Commissioners shall be jointly and severally liable with all members of the Board of Directors, if the company.