Ejournal Universitas Warmadewa
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Pendampingan Gerakan Wanita Sejahtera Taat Pajak dan Upaya Peningkatan Usaha Berbasis Ekowisata
No full textIndonesia has 3 tax systems, including the Self Assessment System, the Official Assessment System and the Withholding Assessment System. Self assessment is a tax collection system that gives trust and responsibility to taxpayers to take the initiative in registering themselves to obtain a Taxpayer Identification Number (NPWP) and take care of all their tax affairs independently. Starting from calculating, paying and reporting the annual tax return (SPT) itself. Annual personal income tax return (PPh OP) reporting must be carried out every year by taxpayers who have met the objective and subjective requirements no later than (report the OP tax return) at the end of March. Tax Return reporting has been mandated in the Law on General Provisions and Tax Procedures (KUP) article 3, where every taxpayer is required to fill out the tax return correctly, clearly and completely, and for the annual Income Tax Return OP must be submitted no later than 3 months after the tax year ends (WP OP) or no later than 4 months after the tax year ends (Corporate WP). The Prosperous Women's Movement is one of the non-political women's organizations that has a vision of improving women's empowerment. Taxes are mandatory contributions by taxpayers for state development. Women must now be sensitive to the times, educated and willing to learn. The theme of this PkM is smart women who obey taxes. The method used is to socialize taxation and ecotourism business opportunities, discussions, and mentoring. The assistance provided includes the preparation of NIK and NPWP as well as personal tax reporting. Women must have intelligence, because the world is too harsh if it is only devoted to beauty. Our taxes, for us. Wisely fulfilling tax obligations, then the development of the country will continue to develop. Warmadewa University advances the country from education and implements the tri dharma of higher education to prepare quality human resources, ecotourism insights, and global competitiveness
Perlindungan Hukum Terhadap Konsumen Jasa Titip Online Dalam Hal Terjadinya Cacat Produk
No full textThe development of the online shopping system has given rise to new business opportunities, one of which is known as a buying and selling service. One of the risks for users of ticketing services is the danger of defects in products received by users of online ticketing services. Based on this, what is the legal protection form of consumers of online ticketing services in the event of a defect in the product received? And how are online delivery service business actors responsible for losses received by consumers for defective goods products. This research uses a normative type of legal research. There are two forms of legal protection for consumers of online ticketing services in the event of product defects received through online buying and selling services, namely preventive and repressive legal protection which can be seen in the provisions of the UUPK. The responsibility of online delivery service business actors for losses received by consumers for defective goods products, in addition to rights and obligations, there are also responsibilities that must be carried. This responsibility is part of a binding obligation in the activities of running a business
Sanksi Pidana Penyimpangan Seksual Sesama Jenis Terhadap Anak Sebagai Korban
No full textSame-sex sexual deviance prohibited by Article 292 of the Criminal Code is only allowed if the victim is an adult and the perpetrator is a child. In relation to the issue of LGBT sexual deviance, the author views this as an odd norm. With this background, the author can formulate two problems: what are the criminal sanctions against same-sex deviant acts committed against children as victims? and how are legal arrangements for such acts made? This research method is normative legal research. Both a statutory approach and a conceptual analysis approach are used in this research. This tactic is also called the legal approach. The study findings revealed that Indonesia passed a law regulating same-sex crimes with minors as victims in 1946. Law of the Republic of Indonesia No. 2014 No. 35 on Modification. Law 23 of 2002 mostly regulates child protection. Criminal sanctions for same-sex sexual deviance refer to some of the severe penalties that can be threatened or imposed on people who commit or assist in committing crimes listed in Article 292 of Law No. Criminal law
Use of Online Dispute Resolution in Realizing Restorative Justice in E-Commerce Disputes
No full textThis research aims to explore the potential for using Online Dispute Resolution as a tool in realizing restorative justice in e-commerce disputes. Through normative juridical research methods, with a statutory approach, this research analyzes secondary data in the form of primary, secondary and tertiary legal materials. The research results show that Online Dispute Resolution can be an effective tool in resolving e-commerce disputes quickly, cheaply and effectively without hampering the parties' business activities. The use of Online Dispute Resolution supports the principles of restorative justice by facilitating broader participation, effective communication, relationship maintenance, process efficiency, and empowerment of all parties involved, helping to create a space conducive to dialogue, understanding, and healing of relationships
Imposition of Criminal Sanctions on Suspects Who Commit Criminal Acts in Detention Centers (Review of Criminal Law and Islamic Criminal Law)
No full textThis study discusses the sanctions given to a person who commits more than one criminal act at different times before the judge's decision (during the detention period). This study aims to find out the regulation of criminal merger in positive criminal law, to find out the merger of crimes in decision number 2739/Pid.B/2020/PN Lbp and in the verdict number 2360/Pid.B/2021/PN Lbp and know the incorporation of crime in Islamic criminal law. This type of research is normative juridical, with a comparative approach method. The data source uses secondary data in the form of books. Data collection through journals and other legal sources. The data analysis technique used is descriptive-qualitative analysis. Crime is increasing, and this study shows that a person who is still in the legal process can still commit a criminal act, in this case it is called a combination of criminal acts. Based on the results of research and discussion, it is known that criminal mergers are divided into three types, namely: Concursus Idealis, Vorgezette Handeling, dan Concursus Realis. The penal system in the Criminal Code is divided into three, namely absorbs, accumulation, weighted absorbs and limited accumulation. In Islamic criminal law, merger is known as ta’addudul uqbad (Multiple punishments) dan al-ijtimaul ‘uqubah (The accumulation of several punishments). Getting to know three theories, namely the theory of Mutual Penetration/Entry (At-Tadkhul), Absorption Theory (al Jabbu), and mixed theory
Analysis of The Implementation of Child Protection Law in Combating Violence During Dating in Medan City (Lbh Medan Study)
No full textCurrently, there are many cases of violence against children during dating, but some of those who experience these cases are reluctant to report to the authorities to be assisted in resolving the problem. However, there are also those who report but the handling often cannot be resolved. Basically, violence against girls has been regulated in the Law. The problems that we want to explore in this study are what causes violence against children during dating in the city of Medan. How is the implementation of the Child Protection Law in overcoming violence against children during dating? What is done by LBH Medan in providing protection to children who are victims of violence during dating in the city of Medan. This study uses empirical legal research, namely research or observation based on facts that occur in the field with a criminal anthropology approach method. Data collection was obtained through field research by means of interviews, while secondary data through library research. The results of the study that the author obtained were that there were many factors that caused violence in dating in girls, namely weak parental supervision, the absorption of foreign culture which caused teenagers to fall into promiscuity and the rapid development of technology, while based on the annual report from the National Commission on Violence Against Women in 2023, it was stated that the number of cases of violence in dating was ranked first, violence in dating reached 3,528 (three thousand five hundred and twenty eight)
Legal Analysis of The Ideal Age of Marriage in Maintaining Marriage Is Reviewed from The Opinions of Psychologists and Scholars
No full textThis study examines the ideal marriage age in relation to maintaining marriage by examining the opinions of academics and psychologists. This research explores the limitations of the ideal marriage age, determinants of divorce at that age, and how the marriage age has been affected by the birth of Law No. 16 of 2019 and the opinions of psychologists and academics. It employs a qualitative technique with a case study approach. There are still a lot of divorces, according to the results, even if the legal marriage age is now 19 years old. The high divorce rate is due in part to people not being emotionally and financially prepared for marriage or not realizing its ultimate purpose. A spouse's emotional and spiritual maturity, rather than their chronological age, is the most important factor in a healthy marriage, according to psychologists and academics. As a means of prevention, they also advise having a comprehensive pre-nikah bimbingan and mental health education. The research indicates that society is not the only factor contributing to the success of marriage, including mental, spiritual, and understanding aspects that are related to marriage goals that are crucial
Analysis of Ptun Decision No: 59/G/2021/Ptun-Mdn Regarding the Lawsuit Against the Regent of Deli Serdang Over the Dismissal of Asn: Siyasah Qadhaiyyah Perspective
No full textThis research analyzes the decision of the Medan State Administrative Court (PTUN) Number: 59/G/2021/PTUN-MDN regarding the Deli Serdang Regent's lawsuit regarding the dismissal of the State Civil Apparatus (ASN) from a siyasah qadhai yyah perspective. Analysis from the siyasah qadhaiyyah perspective is interesting because it can provide insight into how the principles of justice and governance in Islam can be related to modern administrative justice practices. Concepts such as regional al-mazalim (courts to deal with official injustice), the principle of trust in leadership, and the concept of substantive justice in Islam will be analytical frameworks that enrich our understanding of this case. The method used in this research is normative juridical, namely a legal research method carried out by reviewing library materials or secondary data. Data collection techniques were carried out through literature study and data analysis using qualitative descriptive methods. In a broader context, this case also reflects the dynamics of the relationship between regional government and ASN in the era of regional autonomy. This raises questions about the extent to which decentralization of power can affect the protection of ASN's rights and how a system of checks and balances can be implemented effectively at the regional government level. This article aims to analyze the PTUN decision not only from the perspective of Indonesian positive law, but also from the perspective of siyasah qadhaiyyah in Islamic law
Zulna Fiqih Siyasah On Bnn's Duties in Overcoming Drug Trafficking According to Bnn Regulation Number 5 Of 2020 (Case Study of Tanjung Selamat District, Padang Tualang District, Langkat Regency)
No full textCountering drug trafficking is one of the major challenges in maintaining public safety and welfare. This study focuses on BNN Regulation Number 5 of 2020 and its implementation in Tanjung Selamat Village, Padang Tualang District, Lalat Regency, and looks at the perspective of fiqh siyasah on the duties of the National Narcotics Agency (BNN) in dealing with drug trafficking. The type of research in this case is empirical juridical with a sociological approach. Primary data was obtained through an interview process with related parties. The results of the study show that despite obstacles such as budget limitations and limited access, BNN's efforts in Tanjung Selamat Village are in line with the principles of justice and protection in fiqh siyasah. The results show that, in the context of fiqh siyasah, BNN regulation Number 5 of 2020 concerning the organization and governance of the National Narcotics Agency supports the government's efforts to protect the public from the dangers of drugs and provides guidance to increase the effectiveness of local drug control strategies
Law Enforcement of Domestic Violence Cases Reviewed from Law No. 23 of 2004 concerning the Elimination of Domestic Violence (Case Study at the Medan Police PPA Unit)
No full textThis research aims to analyze the implementation of law the challenges faced by the Medan Police in enforcing laws against domestic abuse crimes. Two types of data were used in this study: primary and secondary. The primary data was obtained through an in-person interview with Mrs. Shitta Syadhira Ayu, the Assistant Investigator of the Medan Police PPA Unit. Books, magazines, articles, papers, and statutory regulations especially those pertaining to the topics under discussion all constitute sources of secondary data. The study's findings clarify how the Medan Police's response to domestic abuse crimes included both repressive and preventive measures and the obstacle factors in law enforcement for criminal acts of domestic violence at the Medan Police are obstacles in penal mediation and obstacles in the legal process. Obstacles in resolving criminal acts of domestic violence through legal channels, namely the collection of initial evidence and the attitude of the victim himself