Jurnal Wawasan Yuridika (Sekolah Tinggi Hukum Bandung)
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SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU
Full text linkTax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel. This legal channel is through an objection procedure proposed to pratama tax office where the tax payer is registered. Whwn there is no satisfaction, it can be brought and appealed to Court of tax which is a court outside of four kinds of judicial environments regulated in article 25, paragraph (1), Act No. 48 year 2009 on judicial authorities. The verdict of Court of tax is a final decision, but it can still be struggled by extraordinary legal efforts to the Supreme Court by reconsideration. The dispute settlement performed by Pratama Tax Office and Court of Tax is Different. The difference can be seen from authorities, the officials in charge, the place of disput settlement, procedures, and contents of decision.Keywords: Tax Dispute, objection, Court of Ta
POTENSI PENYALAHGUNAAN KEWENANGAN OLEH PEJABAT ADMINISTRASI NEGARA DALAM PENGAMBILAN DAN PELAKSANAAN KEBIJAKAN PUBLIK
Full text linkThe potential abuse of power that motivated malicious intent would be to have the perfection that is attached to the power, because the positions of power can do anything with a plea for and on behalf of its authority under the legislation. Therefore, the act of state administration in upholding the rule of law requires for its implementation, otherwise the power itself is determined by the legal limits. To that end, the law and the power of an absolute element in a society of law in the sense of community that is governed by law and that any act or authority is not misused.Keywords : legitimasi ”“ administrasi negara ”“ kebijakan publi
RASIONALITAS PENETAPAN PIDANA TAMBAHAN DALAM PENANGGULANGAN KEJAHATAN KORPORASI DI BIDANG NARKOBA
Full text linkAct No. 5 of 1997 on psychotropic and Act No. 35 of 2009 on narcotic have already regulated corporations as subjects of criminal act, in addition to the sentence to the people. Nevertheless, there are still shortcomings particularly in stipulation of additional sentence to corporations which have committed criminal acts against Act No. 5 of 1997 and Act No. 35 of 2009. The problem formulations are as follow: the first; how is the rationality of additional sentence stipulation in prevention of corporate crime in narcotic and psychotropic fields?. The second; how are the material and formal consequences against additional sentence stipulation in prevention of corporate crime in narcotic and psychotropic fields?Keywords: Rationality ”“ Stipulation Corporate Crime Additional Sentenc
KONSEPSI OTONOMI DAERAH SEBAGAI ALTERNATIF PILIHAN DARI TUNTUTAN BENTUK NEGARA FEDERAL DI INDONESIA
Full text linkSince the fall of the New Order regime, the courage to sue the state began to reverberate dipentas unitary national politics. The emergence of the idea of a federal state (united state) is the antithesis of the implementation of regional autonomy in Indonesia based on Law No.5 of 1974 on the Principles of Local Government is in the very setralisti. Through these legal instruments are the restraints and the dominance of local independence done so strict and systematic. Though conceptually the real regional autonomy is the freedom of movement (of expression) should be given to the autonomous regions to conduct their own initiatives to manage the interests of society in the region. Therefore there is a presumption that the imposition of the concept of regional autonomy through the form of a unitary state did not take the welfare of people in the region because the laws on local government implementation of the new order which is conceptually very repressive, also followed well as the behavior of authoritarian governments, harassing human rights, setralisme power sucking resources into the central region. To overcome this, then the solution is the democratization and decentralization of power through regional autonomy the broadest, not by changing the form of the state of federalism, but by changing the way state officials are concerned interestexistence of regions including the utilization of natural resources equity and pluralism (diversity) regions. This is where the importance of regional autonomy as one of the vanguard of the unitary Republic of Indonesia guard.Keywords: Unitary - Federal - Regional Autonom
KEKERASAN PEREMPUAN DALAM PERSPEKTIF HUKUM DAN SOSIOKULTURAL
Full text linkEvery citizen of Indonesia deserves to obtain right to feel secured and free from violence according to the philosophy of Pancasila and the 1945 Constitution; that any violence, especially domestic violence is a kind of violence against human rights, and it is categorized as a crime against dignity of humanity and a discrimination that should be abolished; most of the victims of domestic violence are women, and they should obtain more serious attention and protection from the government, or society in order to avoid threat and violence, torture, or harrashment of dignity of humanity.Keywords: violence; humanity; human right
PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK
Full text linkIn the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature. The protection outside the tax judicature, can be in the forms of proposal to the change of miswriting and miscalculation performed by tax payers, or tax officials is wrong to publish the tax provision, so the tax payers ask for the correction of the tax provision. The law protection through tax judicature can be in the form of proposal of objection to the Board of Objection, accusation to Tax of Court of Justice, judicial review from the Supreme Court. The substance of law related to law protection to tax payers in the tax dispute settlement, there is no legal norm synchronization. The legal effort for tax payers in looking for justice is missing because there are provisions of article 33 paragraph (1) and article 77 paragraph (1), Act No. 44 year of 2014 which state that the decision of Tax Court of Justice is a final decision in examining and deciding the tax dispute, so there is no more accusation and appeal to the Supreme Court. The legal effort which is permitted is through performing judicial review, and its legal effort is extraordinary. The relative competency of Tax Court of Justice covers the whole area of Indonesia.Keywords: law protection, tax payers
PERLINDUNGAN HUKUM TERHADAP MEREK ATAS ACTION FOR PASSING OFF
Full text linkAction for passing off is a form of plagiarism against a brand that has a business reputation that has been known to gain an advantage by doing pemboncengan as if the brand being marketed is the original brand, it is meant for consumers instantly interested. Cases like that, obviously can be detrimental to the owner of a registered trademark.Keywords: Perlindungan Hukum ”“ Merek ”“ Passing Off