Jurnal Online Universitas Pekalongan
Not a member yet
3388 research outputs found
Sort by
Implementation of Legal Protection in Preventing Brand Coffering in The SME’s Sector
Get PDFSmall and Medium Enterprises (SME’s) are highly susceptible to the risks posed by counterfeiting and unauthorized utilization of brands, akin to their larger counterparts. Primarily, the challenges encountered, particularly by SME’s, stem from a lack of comprehensive comprehension regarding the essence of a brand and the repercussions of counterfeiting. Brand infringement typically transpires in environments of intense business rivalry within the product domain. The primary objective of this study is to explore the legal safeguards available for brands and strategies aimed at enhancing brand resilience. The employed methodology in this study encompasses normative juridical inquiry and interviews conducted with four SME’s. The findings underscore that legal protection may be actualized through (1) fostering self-awareness among SMEs, (2) furnishing them with appropriate counsel and direction, and (3) facilitating the registration process, whether individually or collectively
Analysis of Corruption Crimes In the Islamic Perspective
No full textThis study analyzes the effectiveness of criminalizing corruption in an effort to restore state financial losses. Corruption not only damages the integrity of the government system but also causes huge losses to the country\u27s finances which negativelyimpacts economic and social development. This study examines criminal law policies in Indonesia related tocorruption, including the application of criminal sanctions in the form of imprisonment, fines, and assetconfiscation as an effort to recover state losses. The method used in this study is a literature study andjuridical analysis of anti-corruption laws, especially Law No. 31 of 1999 jo. Law No. 20 of 2001. In addition,this study highlights the importance of harmonization of national law with international law to make it easierto track corruption assets abroad and the need to increase the capacity of law enforcement officials sothat criminal justice runs effectively. With the results of the return of state losses in corruption crimes inIndonesia, it is comprehensively regulated to ensure that the state recovers some or all of the financiallosses incurred. Sanctions in the form of fines, return of losses, and confiscation of assets are the maininstruments applied. In addition, cross-agency cooperation and international coordination also playan important role in supporting the optimization of loss rest. The capacity of law enforcement officialsneeds to be improved, including training in asset tracking and handling of complex cases to make thelegal process run professionall
Pengaruh Transfer Pricing, Financial Distress dan Dewan Komisaris Independen terhadap Tax Avoidance
Get PDFThis study aims to analyse the effect of Transfer Pricing, Financial Distress, and Independent Board of Commissioners on Tax Avoidance. This research was conducted by analysing the financial statements of companies in the consumer non-cylical sector listed on the Indonesia Stock Exchange (IDX) during 2018 to 2023. The sample used in this study was 19 companies in the consumer non-cylical sector listed from 2018 to 2023. and sampling was used with Purposive Sampling technique. The data used in this study is secondary data in the form of annual financial reports from each company that is used as a research sample. The variables used in this study are Transfer Pricing as the first independent variable, Financial Distress as the second independent variable, Independent Board of Commissioners as the third independent variable, and Tax Avoidance as the dependent variable. panel data regression method is used as a research methodology in this study. The analysis of research results using the E-Views 12 Student Version Lite application. The results in this study use the selected model, namely the Fixed Effect Model (FEM) The results in this study indicate that Transfer Pricing partially affects Tax Avoidance, Financial Distress has no effect on Tax Avoidance, the Independent Board of Commissioners has no effect on Tax Avoidance, and simultaneously Transfer Pricing, Financial Distress, and the Independent Board of Commissioners affect Tax Avoidance.
Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing, Financial Distress, dan Dewan Komisaris Independen terhadap Penghindaran Pajak. Urgensi penelitian ini terletak pada pentingnya pemahaman tentang faktor-faktor yang memengaruhi penghindaran pajak di sektor konsumer non-siklikal, yang memiliki peran signifikan dalam perekonomian Indonesia Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan di sektor konsumer non-siklikal yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018 hingga 2023. Sampel yang digunakan dalam penelitian ini adalah 19 perusahaan di sektor konsumer non-siklikal yang terdaftar dari tahun 2018 hingga 2023, dan teknik pengambilan sampel yang digunakan adalah teknik Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan dari masing-masing perusahaan yang dijadikan sampel penelitian. Variabel yang digunakan dalam penelitian ini adalah Transfer Pricing sebagai variabel independen pertama, Financial Distress sebagai variabel independen kedua, Dewan Komisaris Independen sebagai variabel independen ketiga, dan Penghindaran Pajak sebagai variabel dependen. Metode regresi data panel digunakan sebagai metodologi penelitian dalam penelitian ini. Analisis hasil penelitian menggunakan aplikasi E-Views 12 Student Version Lite. Hasil dalam penelitian ini menggunakan model yang terpilih, yaitu Fixed Effect Model (FEM). Hasil penelitian ini menunjukkan bahwa Transfer Pricing berpengaruh secara parsial terhadap Penghindaran Pajak, Financial Distress tidak berpengaruh terhadap Penghindaran Pajak, Dewan Komisaris Independen tidak berpengaruh terhadap Penghindaran Pajak, dan secara simultan Transfer Pricing, Financial Distress, dan Dewan Komisaris Independen berpengaruh terhadap Penghindaran Pajak.
Kata kunci: Transfer Pricing, Financial Distress, Dewan Komisaris Independen, dan Penghindaran Pajak
Strategy for Handling the Crime of Serious Persecution in Archery Cases in the Community: Criminology and Criminal Law Perspectives
Get PDFThis research discusses in-depth strategies for handling crimes of severe abuse that occur in the context of archery cases among the community by adopting a holistic perspective from criminology and criminal law. The aim is to analyze and compare these two different points of view, as well as explore the possibility of collaboration between them, resulting in a more practical approach to dealing with this problem. The method used in this research is library research, where data collection is carried out by reviewing various literature, books and reports that are relevant to the topic being discussed. The findings obtained indicate that integration between a criminological approach which focuses on aspects of prevention and rehabilitation with firm law enforcement from a criminal law perspective is critical to creating a comprehensive solution. Therefore, this study recommends the development of collaborative programs involving various stakeholders, including government, social institutions, and communities, to develop treatment strategies that are more effective in preventing severe abuse in society as a whole
The Role of Legal Frameworks in Ensuring Certainty and Compliance in International Business Transactions
Get PDFInternational trade is growing rapidly thanks to technological advancements, but challenges arise from differences in legal and cultural systems between countries. An understanding of the applicable laws in each country is essential to ensure smooth transactions and effective dispute resolution. Although free trade is increasingly accepted, barriers such as protectionism and tariffs are still significant challenges. Therefore, an understanding of international regulations is indispensable to reduce risks in global business. This study uses a qualitative approach with literature research methods or literature studies, which rely on literature as the main data source. The formulation of the problems raised in this study includes the role of international business law in ensuring legal certainty for interstate business actors, challenges faced related to differences in legal systems between countries, international business dispute resolution mechanisms, and the influence of international business law on cross-border digital trade regulations. The results show that the principle of freedom of contract in international trade needs to be balanced with fairness and compliance with national and international laws to protect the weaker parties. Challenge globalization, such as differences in legal systems and culture, culture, demands international cooperation. Besides that law Business play role crucial deep international organize digital trade, with a focus on harmonization Regulation, Personal Data Protection 3, and compliance with taxes and intellectual property rights to ensure fair and sustainable tradeInternational trade is growing rapidly thanks to technological advancements, but challenges arise from differences in legal and cultural systems between countries. An understanding of the applicable laws in each country is essential to ensure smooth transactions and effective dispute resolution. Although free trade is increasingly accepted, barriers such as protectionism and tariffs are still significant challenges. Therefore, an understanding of international regulations is indispensable to reduce risks in global business. This study uses a qualitative approach with literature research methods or literature studies, which rely on literature as the main data source. The formulation of the problems raised in this study includes the role of international business law in ensuring legal certainty for interstate business actors, challenges faced related to differences in legal systems between countries, international business dispute resolution mechanisms, and the influence of international business law on cross-border digital trade regulations. The results show that the principle of freedom of contract in international trade needs to be balanced with fairness and compliance with national and international laws to protect the weaker parties. Challenge globalization, such as differences in legal systems and culture, culture, demands international cooperation. Besides that law Business play role crucial deep international organize digital trade, with a focus on harmonization Regulation, Personal Data Protection 3, and compliance with taxes and intellectual property rights to ensure fair and sustainable trad
The Regional Expansion and The Legal Dimension of Regional Autonomy: A Study of Justice and Balance of Authority
Get PDFRegional expansion in Indonesia is the division of an area into two or more regions. The main objective of regional expansion is to improve the welfare of the community through enhanced public services, accelerated regional economic growth, and expedited management of regional potential. This research aims to analyze the essence of regional expansion and its relation to regional autonomy, as well as regional expansion from the perspective of justice and the balance of authority. This research is a normative legal study with a conceptual and legislative approach. The research results show that the essence of regional expansion and its relation to regional autonomy as an effort to realize and optimize regional autonomy. Regional expansion, when viewed from the aspect of justice, essentially emphasizes the fair and equitable distribution of resources, a transparent, accountable, and participatory decision-making process, effective and restorative conflict resolution, and the enhancement of equal opportunities for all members of the community. In terms of the balance of authority, regional expansion can serve as one means to achieve a balance of authority, particularly in relation to efforts to strengthen decentralization within the framework of the Unitary State of the Republic of Indonesi
Legal Certainty and Transparency in the Implementation of Government-Private Public Partnerships in Indonesia
Get PDFIndonesia\u27s public-private partnerships (PPP) have become a key strategy to address infrastructure development challenges and other vital sectors. While PPPs have significant potential to drive sustainable economic growth, their implementation in Indonesia still faces various challenges, particularly concerning legal certainty and transparency. This study examines the challenges encountered in PPP execution, focusing on legal and transparency issues in project management. Based on the analysis of several case studies related to PPP, such as geotourism development in Belitong, the impact of the pandemic on export sectors, and the strengthening of immunization systems, the research identifies how public-private collaboration can significantly contribute to sectors like tourism, economy, and healthcare. However, major challenges include unclear regulations regarding the allocation of risks, rights, and responsibilities between the parties involved and a lack of effective transparency mechanisms in project management. This study also analyzes existing regulations, such as Law No. 2 of 2017 on Construction Services and Presidential Regulation No. 38 of 2015, and discusses the need for revisions and improvements. The findings suggest that, for PPP projects to succeed and be sustainable, strengthening legal frameworks and improving transparency are essential, ensuring that the collaboration between the government and the private sector operates more efficiently and maximally benefits Indonesia\u27s development
The Role of Indonesian Law in Addressing Challenges Faced by Sole Proprietorships
Get PDFThis study explores the relationship between law and the challenges faced by sole proprietorships in Indonesia, aiming to identify legal mechanisms to prevent and overcome critical issues. Sole proprietorships play a crucial role in Indonesia’s micro, small, and medium enterprise sector but face obstacles such as unlimited personal liability and regulatory compliance difficulties. The study hypothesizes that specific legal frameworks can mitigate these risks and that a review of existing laws will reveal gaps needing improvement. Addressing these legal challenges is essential for ensuring business sustainability and economic stability. A comparative analysis of sole proprietorship laws in other countries offers insights into best practices that Indonesia can adopt. Key recommendations include introducing limited liability options, simplifying regulations, and improving legal access for sole proprietors. By implementing these reforms, Indonesia can create a more supportive business environment, reducing risks and fostering sustainable economic growth
The Authority of the Consumer Dispute Settlement Agency in Supervising the Inclusion of Standard Clauses
Get PDFThe Consumer Dispute Settlement Agency is essential in regulating standard clauses in consumer contracts and adjudicating conflicts between consumers and businesses. This paper analyses BPSK\u27s jurisdiction, efficacy, and obstacles in overseeing standard clauses, which are frequently formulated unilaterally by commercial entities and may prejudice consumers. This study employs a normative legal research methodology alongside Socio-Legal Research to examine the legislative framework regulating BPSK and the practical difficulties encountered in overseeing unfair standard clauses. Research reveals that BPSK encounters substantial challenges, such as inadequate resources, minimal consumer knowledge, ineffective enforcement mechanisms, and the intricacies of digital transactions. The agency is devoid of the authority to enforce direct sanctions, depending instead on mediation, conciliation, and arbitration. Consequently, numerous enterprises persist in incorporating inequitable clauses in contracts without encountering significant repercussions, thereby diminishing the overall efficacy of consumer protection initiatives. Moreover, the proliferation of e-commerce and digital transactions introduces new issues, as typical provisions in online agreements frequently exhibit complexity and lack transparency, thereby complicating customer scrutiny.
 
Harmonisation of Criminal Provisions on Environmental Protection and Management in The Ordinance of Sustainable Environmental Maintenance
Get PDFThis research will discuss the development of environmental problems that from time to time are getting worse as if not balanced with adequate law enforcement, even though all laws and regulations have been made. Criminal law enforcement is closely related to the ability of the apparatus and citizens\u27 compliance with the laws and regulations that govern it. Related to this, as stated in Article 95 paragraph (1) of Law No. 32/2009 on Environmental Protection and Management, in the context of law enforcement against perpetrators of environmental criminal offences, integrated law enforcement can be carried out between Civil Servant Investigators (PPNS), police institutions, and prosecutorial institutions under the coordination of the relevant Minister. Thus, environmental law enforcement is an effort to achieve and realise the adherence to the provisions in generally applicable legal provisions, namely laws and regulations governing the environment