Jurnal Universitas Katolik Darma Cendika
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Urgensi Pembentukan Lembaga Mediasi Perbankan Independen Sebagai Upaya Strategis Mewujudkan Arsitektur Perbankan
Get PDFThe business world in Indonesia is growing rapidly, marked by the number ofcommercial banks and conventional banks. This development is accompanied byvarious problems that arise from customers to banks in payment systems andservices. In this condition, the bank and the customer use mediation as analternative solution for dispute resolution between the two parties. Bankingmediation is an Indonesian Banking Architecture Program (API). This program isfocused on efforts to empower and improve banking consumer protection. Seeing the importance of the complexity of the problems above, research is compiled which is expected to be able to provide and offer solutions to encourage the creation of a healthy and strong Indonesian Banking Architecture (API) in the future. What is the basis for the urgency of establishing an independent banking mediation institution? What is a concrete solution regarding the establishment of an independent banking mediation institution by the Banking Association as a strategic effort to realize the pillars of the Indonesian Banking Architecture (API)? In this study using the Normative Juridical research method. In this context the researcher wants to study and analyze several positive legal instruments that support (support) the implementation of dispute resolution mechanisms through the mediation process in the banking business sector. Besides examining positive legal instruments to complete the analysis, it also uses supporting data in the form of banking mediation practices implemented by Bank Indonesia and several banks. The urgency of establishing a banking mediation institution in an effort to realize the Independent Banking Architecture (API) is based on two aspects, namely the economic aspect and the juridical aspect. The establishment of a banking mediation institution must be encouraged by the banking association. So that there is no access to state losses that are charged. This happened because there was a dispute settlement between the banking and the customer mediated by Bank Indonesia
Analisis Ketentuan Pidana Uu Cipta Kerja Klaster Ketenagakerjaan Ditinjau Dari Asas Welvaarstaat
Get PDFPerjuangan terhadap isu hukum pidana perburuhan dikalangan serikat pekerja/buruh disebabkan karena beberapa hal, mulai minimnya tingkat penangan perkara oleh penyidik, tidak ada hukum formil penegakan pidana ketenagakerjaan, pemahaman aparat kepolisian terhadap pidana ketenagakerjaan tergolong minim. Perwujudan dari rekomendasi terkait penyempuranaan insturmen hukum yang dilakukan oleh pemerintah sudah dilakukan, namun yang terjadi justru terdapat penolakan dari para aktivis buruh dan serikat pekerja/buruh. Terkait dengan isu bahwa UU Cipta Kerja cacat formil dalam pembentukannya menarik bila dikaji dari asas welvaartstaat. Asas Welvaarstaat sendiri adalah asas yang terdapat dalam pembentukan peraturan perundang-undangan. Asas Welvaarstaat menghendaki bahwa undang-undang dibuat sebagai sarana untuk mencapai kesejahteraan bagi masyarakat maupun individu. Penelitian yang dilakukan penulis adalah penelitian yuridis normatif. Pendekatan penelitian dilakukan dengan pendekatan peraturan perundang-undangan. Penelitian yang dilakukan menggunakan data sekunder, yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier. Hasilnya yaitu ketentuan hukum pidana ketenagakerjaan bila ditinjau dari aspek ketentuan pasal sudah memenuhi aspek kepastian hukum dan kebijakan hukam tidak hanya untuk kepentingan negara, akan tetapi juga untuk kepentingan masyarakat negara Indonesia
Foreign Direct Investment, Indeks Kemudahan Berusaha, Dan Tarif Pajak Penghasilan Negara-Negara ASEAN
Get PDFThe inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN also need Foreign Direct Investment. The success of acountry in attracting Foreign Direct Investment inflows is determined by manyfactors, including the ease of doing business and the income tax rate. In thisstudy, a comparative study was conducted between the success of ASEANcountries in obtaining Foreign Direct Investment inflows with the success ofachieving a high index of ease of doing business and the use of competitiveincome tax rates. The comparison was only made between 10 ASEAN membercountries from 11 ASEAN member countries, because of the difficulty in collecting data from 1 other ASEAN member country, namely Timor Leste. The results showed that Singapore succeeded in attracting the largest Foreign DirectInvestment inflows among other ASEAN countries, amounting to 59.10% of thetotal Foreign Direct Investment inflows from ASEAN countries. Singapore'ssuccess in attracting the largest Foreign Direct Investment inflow among otherASEAN countries is directly proportional to its achievement in obtaining the bestease of doing business index and the lowest income tax rate compared to otherASEAN countries. Meanwhile, for other ASEAN countries, there is no visiblecomparison between the success of obtaining Foreign Direct Investment with theease of doing business index and the Income Tax rate
Analisis Perubahan Pengaturan Amdal Dalam Undang-Undang Cipta Kerja Ditinjau Dari Perspektif Asas Kelestarian Dan Keberlanjutan
Get PDFAdanya perubahan nomenklatur Izin Lingkungan dalam Undang-Undang No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup yang diganti dengan Persetujuan Lingkungan sebagaimana dimaksud dalam Pasal 13 dan Pasal 21 UU No. 11 Tahun 2020 tentang Cipta Kerja. Selain itu, Undang-Undang Cipta Kerja juga menghapus ketentuan bahwa masyarakat dapat mengajukan keberatan terhadap dokumen AMDAL sebagaimana diatur dalam Pasal 26 ayat (4) UU No. 32 Tahun 2009. Perubahan-perubahan terkait AMDAL dan juga Izin Lingkungan yang diubah menjadi Persetujuan Lingkungan menarik untuk dikaji lebih lanjut dan apakah perubahan tersebut telah sesuai dengan prinsip-prinsip lingkungan hidup yang sesuai dengan konsep pembangunan berkelanjutan. Penelitian ini menggunakan metode kepustakaan yang bersifat yuridis-normatif, yang mengacu pada peraturan perundang-udangan serta bahan-bahan hukum lain yang berkaitan dengan permasalahan. Hasilnya yaitu: Petrama, perubahan mengenai AMDAL dalam UU No. 20 Tahun 2011 mempersempit bentuk partiispasi publik dalam penyusunan AMDAL, menghapuskan Komisi Penilai AMDAL serta juga mengubah fungsi AMDAL menjadi dokumen prasyarat pengambilan keputusan tentang penyelenggaraan usaha dan atau kegiatan serta termuat dalam Perizinan Berusaha. Kedua, perubahan dalam pengaturan mengenai dokumen AMDAL sedemikian rupa, asas kelestarian dan keberlanjutan serta konsep pembangunan berkelanjutan tidak dapat diimplementasikan kedepannya dengan baik dan cermat
Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion
Get PDFOverall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more
Perjanjian Kerja Waktu Tertentu Antara Pekerja Dan Pengusaha Berdasarkan Undang-Undang Nomor 13 Tahun 2003 Tentang Ketenagakerjaan
Get PDFPenerapan Perjanjian Kerja Waktu Tertentu (PKWT) oleh perusahaan terhadap pekerjanya kerap melanggar ketentuan PKWT yang diatur pada Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan (UU Ketenagakerjaan). Hak dan kewajiban pengusaha dan pekerja seharusnya tidak boleh bertentangan dengan Undang-Undang Ketenagakerjaan dan Kitab Undang-Undang Hukum Perdata. Namun, dalam praktiknya masih ditemukan PWKT Perusahaan yang tidak sesuai dengan peraturan perundang-undangan seperti menyepelekan hak-hak pekerja, pelanggaran masa berlaku PKWT, dan pengulangan PKWT. Masalah ini sama-sama menyasar para pihak, pengusaha dan pekerja. Apabila perusahaan dituntut untuk memenuhi PKWT sesuai dengan peraturan perundang-undangan yang berlaku, maka dapat menyulitkan dan merugikan pihak pengusaha. Di sisi lain, pihak pekerja juga dapat dirugikan dengan adanya kebijakan perusahaan yang menguntungkan pengusaha. Efek dominonya dapat berakhir dengan kebijakan Pemutusan Hubungan Kerja (PHK) dan bertambahnya jumlah penangguran. Penelitian bertujuan untuk mengetahui wujud penerapan PKWT dan konsekuensi hukum penerapan PKWT berdasarkan UU Ketenagakerjaan. Metode penelitian yang digunakan yaitu yuridis-normatif dengan studi kepustakaan. Hasilnya yaitu PKWT dinyatakan sah selama tidak ada gugatan dari para pihak dan PWKT dapat menguntungkan dan merugikan para pihak
Penerapan SAK-EMKM Pada Kesenian Jaranan Turonggo Bimo Kertosono Sebagai Simbol Budaya
Get PDFArt groups that have the soul of art in Indonesia are a group of micro, small, and medium entities (EMKM) that can use financial accounting standards for micro, small, and medium entities (SAK-EMKM). One of them is the art group which is still a symbol of cultural preservation, namely jaranan art. Financial management (recording, presentation, and disclosure) in the art of the networking requires the intention and practice as often as possible, so as to produce a simple financial report following accounting standards in force in Indonesia. This essay has the purpose of using a descriptive study of the application of SAK-EMKM to be applied to arts groups in Indonesia
Konflik Norma Antara Hukum Positif Dan Hukum Adat Dalam Pertandingan Pasola Di Sumba Barat Daya
Get PDFPertandingan Adat Pasola merupakan upacara adat masyarakat Sumba, khusunya yang menganut kepercayaan asli Marapu. Upacara ini dilaksanakan untuk menghormati arwah leluhur sekaligus meminta berkah dan restu dari Sang Pencipta agar diberi berkat yang melimpah ketika menuai hasil panen. Namun demikian, ada bagian tertentu dari upacara adat ini yang menggunakan cara-cara bersifat kekerasan seperti saling melempar lembing kayu sambil berkuda, yang mengakibatkan pesertanya mengalami luka-luka bahkan cacat fisik. Walaupun demikian, para peserta yang terlibat tidak dimintai pertanggungjawaban pidana. Padahal, jika perbuatan tersebut dilihat dari perspektif hukum pidana positif, maka ia merupakan suatu tindak pidana yang patut dimintai pertanggungjawaban pidana melalui penegakan hukum pidana. Penyusunan artikel ini menggunakan data dan bahan hukum yang berasal dari wawancara, yang kemudian dianlisis secara kualitatif. Hasilnya yaitu berupa: Pertama, jika merujuk pada KUHP, maka perbuatan/tindakan alam pertandingan Adat Pasola dapat diklasifikasi sebagai suatu tindak pidana, yaitu penganiayaan; Kedua, kekerasan yang dilakukan tidak dapat dimintai pertanggungjawaban menggunakan hukum pidana positif atau hukum pidana adat karena tidak memenuhi unsur niat atau kehendak yang jahat
Adakah Persepsi Konsumen Dan Kualitas Produk Mempengaruhi Keputusan Pembelian Soes Legends?
Get PDFSoes Legends is a business that is engaged in the food and beverage industry that offers dried chocolate fill products. Based on the initial survey conducted by the author, the factors that dominate consumers in buying Soes Legends products are consumer perceptions and the quality of Soes products. The purpose of this study was to determine the effect of consumer perceptions and product quality on the decision to purchase Soes Legends products. The research method used is quantitative research with the sampling method is purposive sampling. The population in this study were all Soes Legends consumers who had repeated as many as 125 people with a sample of 96 people. The technique of collecting data uses a questionnaire with a Likert scale. The results of the questionnaire datawere analyzed to test factors and test variables using SPSS version 23. The results of this study indicate that consumer perceptions and product quality influence the decision to purchase Soes Legends products
Implementasi Pajak Pertambahan Nilai Di Indonesia: Suatu Studi Perbandingan Di Negara-Negara ASEAN-9
Get PDFIndonesia was the first country in Southeast Asia to implement the Value Added Tax on April 1, 1985. This step was then followed by several other countries in Southeast Asia, particularly those who were members of the ASEAN community. However, there are also a number of ASEAN member countries that do not use the Value Added Tax system. In this paper, a comparative study will be carried out on the application of Value Added Tax in Indonesia, compared to other ASEAN member countries, specifically with 8 ASEAN member countries, namely the Philippines, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam which together with Indonesia hereinafter referred to as ASEAN-9. Comparisons are only made among the 9 ASEAN member countries, and not the whole 11 ASEAN member countries, due to difficulties in gathering data from the other 2 ASEAN member countries. Overall implementation of Value Added Tax, or similar taxes in ASEAN-9 countries is good, and has many similarities in principle. This of course will provide many conveniences if it is desired to integrate the Value Added Tax system, or similar taxes into only one tax system that is uniformly applicable in ASEAN countries. From the results of comparative studies show that the implementation of Value Added Tax in Indonesia is still the best compared to 8 other ASEAN-9 countries, because it is in accordance with the basic principles of the Value Added Tax system. However, the Value Added Tax system implemented in Indonesia needs to be improved by removing the Value Added Tax collection rules by government treasurers, and certain business entities when making a purchase from a Taxable Entrepreneur