Jurnal Universitas Katolik Darma Cendika
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Perlindungan Hukum Kreditor Pemegang Hak Tanggungan Terhadap Obyek Hak Tanggungan Yang Diletakkan Sita Jaminan (Analisis Putusan Pengadilan Negeri Jakarta Timur Nomor 321/PDT.G/2012/PN.JAKTIM Dan Nomor 211/PDT.G/2014/PN.JAK.TIM)
Get PDFThe purpose of this study was to find out and analyze the legal protection of holders of liability rights to the placement of collateral seizures on objects of mortgages and legal remedies for holders of mortgage rights in the presence of collateral seizures on objects of mortgage rights. From the results of the study it is known: First, the UUHT has provided forms of legal protection for holders of mortgage rights, among others, giving a priority or prioritizing position (droit de preference); always follow objects that are guaranteed in the hands of whoever the object is (droit de suite); fulfill the principle of speciality and publicity so that it can bind third parties and provide legal certainty to interested parties; as well as easy and sure execution. So that it should be if the object of the dispute that has been burdened with mortgages should not be placed confiscated in order to ensure legal certainty in the implementation of the parate execution. Secondly, the Mortgage Rights Holder whose interests are harmed by the decision/determination of seizure guarantee can make a third party resistance (derdenverzet). The interests of creditor holders of mortgage rights are clearly disadvantaged due to the placement of seizure guarantees on the object of mortgage rights, because the holders of mortgage rights cannot carry out executions in the presence of seizure guarantees
Perjanjian Waralaba Dalam Kegiatan Jenis Usaha Ritel
Get PDFCurrently private business sector growing rapidly and having a role as a support to the government in developing economy and open employment for the community, one of the business that developed today is a franchise. The operation of Franchise is agreed in the Franchise Agreement. That Franchise Agreement including Franchise Agreement in the field of retail business is made in the form of a standard Agreement which generally contains an exoneration clause in order to protect the interests of certain party. The standard agreement tends to be considered as one-sided agreement, unbalanced, and unfair to the Franchisee. Agreement facing two unbalanced forces, between parties who have a strong bargaining position with the weaker party bargaining position. Based on the above description of the background, then the formulation of the problem in this thesis research is that to emphasize on the form of the standard clause in the Franchise Agreement for the type of retail business and legal protection for the Franchisee related to financial management’s risk for business operations in Franchise Agreement type of retail business
Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia
Get PDFIncome from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago
Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah
Get PDFThis study aims to know why gender responsive budgeting is not responsed by
local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network with private sector, academicion, and society empowerment activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation
Hak Pengemudi Bus Perusahaan Angkutan Jalan Perum Damri Surabaya Terkait Jam Kerja
Get PDFThe working time of the bus driver as implied by Article 90 paragraph (4) of Law Number 22 of 2009 on Road Traffic and Transportation, is not in sync with Law Number 13 of 2003 concerning Labor because based on the principle of lex specialis derogat legi generali, the status of Perum Damri Surabaya as a type of work engaged in certain business sectors or occupations and the type and nature of work carried out continuously. This affects the wages earned by bus drivers in the form of basic wages and overtime pay. The government has not specifically regulated the provisions of overtime drivers' wages, so that by Law Number 13 of 2003 concerning Manpower and Article 12 of the Decree of the Minister of Manpower and Transmigration of the Republic of Indonesia Number KEP. 102 / MEN / VI / 2004 concerning Overtime and Overtime Working Time shall be submitted to Perum Damri Surabaya to regulate overtime pay. This has potential violations in the payment of overtime wages, so a regulation that specifically regulates the bus driver's overtime wages
Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur
Get PDFFinancial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors
Pemanfaatan Promotion Mix Pada Peningkatan Brand Awareness Usaha Makmur Jaya
Get PDFUsaha Makmur Jaya has conducted various promotional activities such as direct promotion, advertisement, and exhibition to strengthen Naturalz brand. But in fact, Usaha Makmur Jaya is experiencing low sales due to lack of brand awareness on Naturalz car perfume. Usaha Makmur Jaya needs to evaluate promotional activities that can support brand awareness at Usaha Makmur Jaya. In addition to increasing brand awareness, Usaha Makmur Jaya must strengthen their brand in the market, so consumers always make Naturalz as their primary choice for car perfume, so that in the end can increase sales of the company. The purpose of this study is to evaluate promotional activities at Usaha Makmur Jaya. This research type is qualitative with semi structured interview method with 4 informant that is consumer of business of Makmur Jaya, marketing expert, and business associate of Business Makmur Jaya and also documentation in collecting data. The results of this study indicate that the factors that can increase the brand awareness of Makmur Jaya Enterprises, strengthen the Naturalz brand, and increase sales of Makmur Jaya Enterprises is by creating the right advertisement, increasing the Reseller of Makmur Jaya Business, stabilizing the price of Naturalz, following the exhibition with automotive, and doing sales promotion activities
Intervensi Pemerintah Dalam Perjanjian Jual Beli Tanah Dan/Atau Bangunan Melalui PP No 34 Tahun 2016
Get PDFTax is the largest income for the state, but through Government Regulation no. 34 Year 2016 by lowering the tax for the seller does not necessarily relieve the taxation charge on the sector of sale and purchase of land and / or building, the sale and purchase of land and / or building is an agreement between the parties to buy immovable property (land and / or building ). As a form of freedom of contract can the government restrict and intervene the agreement through its legal products. For that reason, the research is conducted with normative juridical because it aims to know the limits of government to intervene on the sale and purchase agreement of land and/or building through Government Regulation 34 of 2016 which is inconsistent with BPHTB Law and knows the limits of freedom of contract in the land and / or building purchase agreement on Government Regulation no. 34 Year 2016. Because as a form of implementation of the principle of self assessment then the Government serves as a counterweight of freedom of contract if there is a market failure to avoid natural monopoly
Mendudukkan Lingkup Pemantauan Dan Evaluasi Peraturan Daerah Oleh Dewan Perwakilan Daerah
Get PDFUpon the enactment of Law No 2 in 2018, the Regional Representative Council has been given a new authority and task to monitor and evaluate the Local Regulations. The establishment of the new authority and task has provided a challenge for the Regional Representative Council in determining the scope of monitoring and evaluation. Overlap of functions might occur because the central government is also responsible for supervising the Local Regulations. Therefore, the Regional Representative Council should be able to spot the differences in the Local Regulations supervised by the legislative or executive councils. To avoid overlapping authorities, the monitoring and evaluation scope should be focused on formulating problems that are faced by the local government in planning, preparing, and implementing the Local Regulations. These results will, thus, be established in a form of a policy recommendation for preparing materials contained in a local autonomy law
Kepastian Hukum Mengenai Jangka Waktu Sebagai Tersangka Dalam Proses Penyidikan Di Indonesia
Get PDFThe Indonesian state is the rule of law as stipulated in the provisions of Article 1 paragraph (3) of the 1945 Constitution of the Republic of Indonesian. The system of government and law enforcement must be carried out based on laws and regulations, Law number 8 of 1981 concerning the book criminal procedural law (KUHAP) as a guideline for the enforcement of material law. The suspect has a set of rights stipulated in the Criminal Procedure Code, based on the provisions of Article 50 paragraph (1) of the Criminal Procedure Code that the suspect has the right to immediately get an examination by the investigator and can then be submitted to the public prosecutor. KUHAP as a guideline for material law enforcement does not regulate the period of investigation and does not regulate legal protection that can be given to suspects whose cases are not delegated in the prosecution process and are not given a warrant for termination of investigation so as not to provide legal certainty. In several respects, the Law on Human Rights Courts and Regulation of the Head of the National Police of the Republic of Indonesian number 12 of 2009 concerning the supervision and control of handling criminal cases within the Indonesian police has regulated the period of investigation. The Human Rights Court Law cannot be applied in all criminal acts in Indonesian but only specifically can be applied in gross human rights violations, while the head of the Indonesian republic's police regulations do not clearly stipulate how long the extension can be carried out and the regulations above apply only in space scope of the police, while Officials of Civil Servants are also included in the investigator. And these regulations are not included in the hierarchy of laws and regulations in Indonesian