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LGBT In The Perspective Of Islamic Law And Human Rights
No full textLesbian, Gay, Bisexual, and Transgender or abbreviated with the term “LGBT” is a contemporary phenomenon that
gains lots of community attention. As already known, LGBT is contradictory with God-designed human nature. A
man should only engage in a sexual relationship with one from the opposite gender. Article 1 of Law No.1 of 1974
concerning Marriage states that marriage is “a physical, soulful bond between a man and a woman as husband and
wife with the purpose to build a happy and eternal family based on faith in the one Almighty God,” which implies
that marriage should only take place between a man and woman. Islamic law is undoubtedly very much against
LGBT behavior since it overrides the God-given nature and is not in accordance with the existing provisions in the
Qur'an and Hadith. Apart from that, refusal to embrace LGBT groups is considered a violation against basic human
rights with the discriminatory treatment they often receive from society. Therefore, government intervention is
needed in providing clarity and solution for this problem. In addition, the society can also contribute to the ef ort by
socializing and actualizing religious knowledge of LGBT practices
The Effect of Implementing Apostille in the Era of Sustainable Development Goals
No full textIndonesia decided to ratify The Hague Convention Abolishing the Requirements for Legalization for Foreign
Public Document or the Apostille Convention and appointed the Ministry of Law and Human Rights to administer
the apostille service. The ratification carried out by the government is in line with the Sustainable Development
Goals targeted by the government. Legalization and waarmerking are one of the authorities of a notary, in this
case the notary has a role related to the convention as a general of icial who legalizes a deed or document for the
public. Apostille service is a document legalization service and one of the documents that can be applied for is a
notary document. The enactment of the apostille convention aims to simplify the process of legalizing public
documents which takes a long time and is expensive and in this implementation the role of a notary is still needed
as an authorized of icial in the legalization of foreign public documents
The Effectiveness of Regulations on Waste Reduction Road Map by Manufacturers
No full textA good and healthy environment in a sustainable manner is part of human rights that need to be fought for, especially
regarding plastic waste. Today, plastic waste has polluted land and water areas, due to limited management and the slow handling
of waste management so that it affects climate change due to carbon gas emissions produced. Based on this awareness, the
Government issued the Regulation of the Minister of Environment and Forestry Number 75 of 2019 concerning Roadmaps for
Reducing Waste by Manufacturer. In fact, there are still very few Manufacturers who voluntarily create and implement a waste
reduction roadmap. Therefore, this study examines the effectiveness of Minister of Environment and Forestry Regulation Number
75 of 2019 concerning Roadmaps for Reducing Waste by Manufacturer from the normative aspect (with a statute approach) and
sociological (with a qualitative approach). This research used secondary data that obtained through literature study, and primary
data obtained through observation. All the data analysed qualitatively with content analysis. The results of the study show that
Regulation of Minister of Environment and Forestry Number 75 of 2019 concerning Roadmaps for Reducing Waste by
Manufacturer has stipulated an obligation to manufacturers to create a roadmap for waste reduction. Problems occur in
implementation due to lack of manufacturer participation which is influenced by 2 (two) factors, namely (1) economic factors
because the transition to environmentally friendly materials will affect production costs; and (2) regulatory factors due to lack of
socialization, lack of transparency in supervision, and the absence of sanctions for manufacturers who are negligent or
intentionally not making and implementing a waste reduction roadmap
Kepastian Hukum Terhadap Pemegang Hak Milik Atas Tanah Atas Penerbitan Sertifikat Ganda
No full text“Certificate of land ownership regulated in the Undang-Undang Pokok Agraria
(UUPA) is an ownership proof of the land right where it becomes powerful evidence. The
increasement of necessity of a land is not followed by the increasement of the availability of
land that can be utilized by the society, which causes many disputes related to the ownership
or land right. One of many problems that arises is double certificate on a land. Double
certificate on a land causing risks on the owner of land right where such phenomena caused
by the maladministration to criminal action. Badan Pertanahan Nasional (BPN) as an
institution established by the Government that holds the sole authority in national land should
be responsible in the matters related to the land dispute, especially double certificate. Beside
that, there is a necessity on the legal protection to be provided by the State for the owner of
land right to protect the rights of the land owner. The research performed using juridical
normative with legislation approach and conseptual approach. The results of the research will
be presented in the form of an explanatory-analysis where the author explains the legal
certainty for land ownership holders regarding the issuance of double certificates.
JURIDICAL ANALYSIS OF THE DIVISION OF INHERITANCE TO THE HEIRS OF DIFFERENT MARRIAGES (DECISION NUMBER 435/PDT/2018/PT MDN)
No full textIn civil inheritance law, a principle applies, namely if someone dies (heir), then by law
and immediately his rights and obligations are transferred to his heirs, as long as these rights
and obligations are included in the field of property law or in other words rights and liabilities
that can be valued in money. The civil inheritance law system has a characteristic that is different
from other inheritance law systems, which requires that the heir's inheritance be divided as soon
as possible among those who are entitled to the property. In the distribution of inheritance, the
heir as the owner of the property has the absolute right to arrange what he wants for his property.
This is a consequence of inheritance law as a regulatory law
URGENSI PERLINDUNGAN HUKUM BAGI PEGAWAI NOTARIS SEBAGAI SAKSI ATAS KESALAHAN NOTARIS DALAM PEMBUATAN AKTA OTENTIK
No full textNotary staff has a very important role in assisting the performance of a notary in providing
deed-making services. Apart from being able to help the performance of a notary in carrying out
his position, he must also be able to be an instrumental witness in making and formalizing
notarial deeds as long as they meet the requirements stipulated in Article 40. Law on the Office
of Notaries, namely witnesses who are at least 18 years old who are categorized as legal
subjects who are capable of carrying out legal actions, understand the language used in the
deed, can put signatures and initials, because the notary employee acts as an instrumental
witness in the formalization of the deed, already entered into the realm of law which has legal
consequences, so that if a notarial deed in the future occurs a problem or case, the notary
employee automatically becomes involved in the problem or case. Witnesses in notary deed cases
must also receive legal protection and their safety must be guaranteed in the event of a case or
lawsuit in court against a deed where the status of being a witness. Even though the actions of a
notary employee as an instrumental witness in the formalization of a notarial deed are included
in the field of notarialism, the Law on the Position of a Notary does not provide legal protection
for witnesses in the formalization of a notary deed, especially for notary employees. In the
absence of provisions in the Notary Office Law regarding protection for notary employees who
become instrumentair witnesses in the formalization of deeds, legal protection for notary
employees who act as witnesses can only be found in provisions outside the notary office
regulations
PENGARUH SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK, PENERAPAN E-FILING, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DAERAH JAKARTA UTARA
No full textTujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh
sanksi perpajakan, biaya kepatuhan pajak, penerapan e-filing dan kesadaran wajib
pajak terhadap kepatuhan wajib pajak orang pribadi di daerah Jakarta Utara. Penelitian
ini menggunakan 100 sampel yang diambil dari data kuesioner responden yang
diseleksi dengan metode purposive sampling. Data dalam penelitian ini diinput dan
dihitung menggunakan program Microsoft Excel serta diolah menggunakan program
SPSS 25. Hasil dari penelitian ini menunjukkan bahwa sanksi perpajakan berpengaruh
terhadap kepatuhan wajib pajak orang pribadi, biaya kepatuhan pajak berpengaruh
terhadap kepatuhan wajib pajak orang pribadi, penerapan e-filing berpengaruh
terhadap kepatuhan wajib pajak orang pribadi, dan kesadaran wajib pajak tidak
berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Kata kunci: sanksi perpajakan, biaya kepatuhan pajak, penerapan e-filing, kesadaran
wajib pajak, kepatuhan wajib pajak orang pribad
PENGARUH PROFITABILITY, KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, DAN LIQUIDITY TERHADAP TAX AVOIDANCE TAHUN 2019-2021
No full textTujuan dilakukannya penelitian ini adalah untuk menganalisis pengaruh
profitabilitas, kepemilikan institusional, ukuran perusahaan, dan likuiditas
terhadap penghindaran pajak periode 2019-2021. Data yang digunakan dalam
penelitian ini adalah perusahaan industri yang terdaftar di Bursa Efek Indonesia
dengan menggunakan SPSS versi 25. Penelitian ini menggunakan penelitian
kuantitatif dengan menggunakan data sekunder dan metode purposive sampling
yang melibatkan 45 perusahaan industri sebagai sampel penelitian. Hasil
penelitian ini menyimpulkan bahwa profitabilitas dan kepemilikan institusional
berpengaruh signifikan terhadap penghindaran pajak, sedangkan ukuran perusahaan
dan likuiditas tidak berpengaruh signifikan terhadap penghindaran pajak.
Kata kunci : penghindaran pajak; profitabilitas; kepemilikan institusional; ukuran
perusahaan; likuiditas
ABSTRACT
The purpose of this study is to analyze the effect of profitability, institutional
ownership, firm size, and liquidity on tax avoidance for the period 2019-2021.
The data used in this study are industry companies listed on the Indonesia Stock
Exchange using SPSS version 25. This study uses quantitative research using
secondary data with purposive sampling method involving 45 industry companies
as research samples. The results of this study conclude that profitability and
institutional ownership have a significant effect on tax avoidance, while firm size
and liquidity have no significant effect on tax avoidance.
Keywords: tax avoidance; profitability; institutional ownership; firm size;
liquidit
PENGARUH PROFITABILITY, SALES GROWTH, DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019-2021
No full textThis research was conducted with the aim of obtaining empirical evidence
regarding the effect of Profitability, Sales Growth, and Company Size on Firm
Value with Capital Structure as an intervening variable in property sector
companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The
sample used is secondary data which was selected using the purposive
sampling method and obtained a sample of 51 companies. In this study, the
application used is the SmartPLS 4.0.8.4 program. The results in this study
indicate that profitability, sales growth, and company size have no significant
effect on firm value, profitability, and sales growth have no significant effect on
capital structure, company size, and capital structure have a significant effect on
capital structure, capital structure unable to mediate the relationship between
profitability, sales growth, and company size on firm value.
Keywords :Profitability, Sales Growth, Firm Size, Capital Structure, Firm
Value
Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris
mengnai pengaruh Profitabilitas, Pertumbuhan Penjualan, dan Ukuran
perusahaan terhadap Nilai perusahaan dengan Struktur modal sebagai variabel
intervening pada perusahaan sektor properti yang terdaftar di Bursa Efek
Indonesia (BEI) pada tahun 2019-2021. Sampel yang digunakan dalam penelitian
ini adalah data sekunder yang dipilih menggunakan metode Purposive
Sampling dan didapatkan sampel sebanyak 51 perusahaan. Dalam penelitian ini,
aplikasi yang digunakan adalah program SmartPLS 4.0.8.4. Hasil dalam
penelitian ini menunjukan bahwa profitabilitas, pertumbuhan penjualan, dan
ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap nilai
perusahaan, profitabilitas, dan pertumbuhan penjualan tidak memiliki signifikan
terhadap struktur modal, ukuran perusahaan, dan struktur modal memiliki
pengaruh signifikan terhadap struktur modal, Struktur modal tidak dapat
memediasi hubungan Profiabilitas, Pertumbuhan Penjualan, dan Ukuran
perusahaan terhadap Nilai perusahaan.
Kata Kunci : Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan,
Struktur Modal, Nilai Perusahaa