Rechtidee
Not a member yet
201 research outputs found
Sort by
KEDUDUKAN HUKUM HARTA PERKAWINAN DALAM PERKAWINAN SIRRI DALAM PERSPEKTIF HUKUM INDONESIA
Full text linkMarriage is a human right that is protected by laws and regulations, the role of the state in regulating the occurrence of marriage. The marriage that occurs causes a series of legal relationships that occur both before and after the marriage. One of the objects of the legal relationship is the existence of marital property. In this study using normative research as well as a law approach and a conceptual approach. This study will examine more deeply about the position of assets from the results of sirri marriages in the legal perspective in Indonesia. If their marriage is legal then the consequences of their marital property can also be enjoyed by husband and wife so that the opposite applies if the marriage is not valid then their marital property will not benefit them. . Sirri (secret) marriages, or often sirri marriages, are known to those who are Muslim. Sirri marriages are unregistered marriages. In the Compilation of Islamic Law (KHI) the rules for those who are Muslim. Also do not know sirri marriage. KHI also regulates the obligation to register marriages, in addition to fulfilling the pillars and requirements of marriage
REKONSEPSI MAKNA PENGANCAMAN KEKERASAN ATAU MENAKUT-NAKUTI DALAM UU ITE
Full text linkThe development of information and communication technology brings positive and negative influences. The use of information and communication technology, on the one hand contributes to the improvement of human welfare and civilization, which will have a very bad impact. Therefore, ITE the law also regulates criminal law especially regarding criminal acts. On April 21, 2008 has been officially promulgated, Law on Information and Electronic Transactions (ITE). However, in article 29 of the ITE law, the formulation is less clear, namely “threats of violence or intimidation”. Giving rise to different interpretations and the need for changes to be made. This is not in accordance with the principle of lex certa, which means that the formulation of a law must be interpreted firmly without analogy. Article 29 of the law on information and Electronic Transaction, “Any person intentionally and without rights send information, document and/or electronic messages containing threats of violence or intimidation that are intended personally, and cause fear and actually occur violence
KEABSAHAN KEUNTUNGAN (MARGIN) PADA AKAD MURABAHAH DENGAN SISTEM BA’I AL-WAFA’
Full text linkPenelitian ini dilatarbelakangi adanya persoalan mengenai keuntungan (margin) di dalam akad murabahah dengan sistem ba’i al-wafa’ yakni: Pertama, jika dilihat dari konsep ba’i al-wafa’, tidak ada unsur keuntungan (margin) di dalamnya; Kedua, keuntungan ditentukan terlebih dahulu dalam bentuk persentase sebelum transaksi yang kedua dilakukan. Penelitian ini menggunakan metode penelitian normatif dengan pendekatan perundang-undangan untuk menelaah aturan-aturan yang mengatur tentang syarat sahnya perjanjian serta peraturan lain tentang akad murabahah dan sistem ba’i al-wafa’; dan pendekatan konseptual untuk menelaah pengertian akad murabahah dan sistem ba’i al-wafa‘, serta syarat sahnya perjanjian menurut hukum Islam. Hasil penelitian menjelaskan bahwa memperjanjikan margin keuntungan pada transaksi yang ke-2 pada akad murabahah dengan sistem ba’i al-wafa’ sesuai dengan syarat sahnya perjanjian menurut hukum Islam, sebab telah memenuhi 3 (tiga) syarat sahnya hukum Islam yaitu: Pertama, tidak melanggar prinsip syariah dalam Islam, karena sesuai dengan konsep keuntungan dalam Islam yang di dalamnya terdapat unsur ‘Iwad. Kedua, para pihak sama-sama ridho dan ada pilihan, sebab keuntungan telah disepakati ketika tahap negosiasi; Ketiga, harus jelas dan gamblang, dimana besar keuntungan yang disepakati para pihak telah jelas nominalnya
UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL
Full text linktransfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan. Praktik transfer pricing pada dasarnya hal yang wajar dan normal dalam bisnis. Tetapi transfer pricing tersebut menjadi berarti konotatif karena biasanya berkaitan dengan praktik penghindaran pajak. Upaya memimalisir adanya kecurangan transfer pricing di Indonesia bersumber Pasal 18 Undang-Undang PPh yang menyatakan bahwa Dirjen Pajak berwenang menentukan kembali besarnya penghasilan dan pengurangan suatu wajib pajak sehubungan dengan transaksi yang dilakukan dengan pihak-pihak yang memiliki hubungan istimewa berdasarkan prinsip kewajaran dan kelaziman usaha yakni apabila transaksi tersebut dilakukan dengan pihak-pihak independen. Pada prinsip yang harus diperhatikan oleh otoritas fiskal untuk mendapakan justifikasi yang kuat terhadap koreksi pajak atas dugaan transfer Pricing yaitu, Afiliasi (associated enterprise) atau hubungan istimewa (special relationship). Metode pendekatan yaitu yuridis normatif berdasarkan peraturan perundang-undangan sebagai kaidah atau norma yang menjadi pedoman
KRITERIA PERJANJIAN INTERNASIONAL YANG HARUS MENDAPATKAN PERSETUJUAN DEWAN PERWAKILAN RAKYAT
Full text linkThis article discusses the criteria for international agreements that must get approval from Indonesian Legislative Assembly with focus on two problem what is the legal implications of Constitutional Court decision number 33/PUU-XVI/2018 for the criteria of international agreements that must be approved by Indonesian Legislative Assembly and how to determine the criteria of the international treaties that have broad and fundamental effects on people's lives which is related to the country’s financial burden. This is a normative legal research. The results of this study is that the legal implications of the Constitutional Court's decision for the criteria of international agreements which must have approval of Indonesian Legislative Assembly should be positive. Asides from not giving any limit of the criteria, it can also be used as a control for the government carelessness in ratifying international agreements in trading which is almost always using Presidential Regulation instrument. To determine the criteria that an international agreement has broad consequences and fundamentals related to the country’s financial burden or require establishment of regulation, is carried out through a consultation mechanism, and the results of this consultation are recommendations and respected
PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PRAKTEK ABUSE OF TRANSFER PRICING PERUSAHAAN MULTINASIONAL DI INDONESIA
Full text linkAbstrakPraktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak. Untuk menyelesaikan maupun menecegah praktik tersebut Organization for Economic Cooperation and Development (OECD) menerapkan aturan mengenai Arm’s Length Principle. Prinsip tersebut sudah diadopsi oleh United Nation maupun negara-negara lain di dunia, begitu pula Indonesia. Namun dalam penerapan Arm’s Length Principle seringkali berbeda pada satu negara dengan negara lainnya, sehingga hal tersebut dapat menimbulkan Pajak Berganda Internasional atau merugikan wajib pajak. Hal ini yang mendorong penulis untuk melakukan penelitian hukum demi mencari penjelasan dan solusi yang dapat dilakukan untuk menangani permasalahan tersebut. Pendekatan yang dilakukan dalam penelitian hukum ini adalah pendekatan Undnag-Undang, pendekatan konseptual dan pendekatan komparatif. Penelitian hukum ini menghasilkan temuan bahwa untuk mencegah dan menyelesaikan Abuse of Transfer Pricing, penerapan Arm’s Length Principle dilengkapi dengan Perjanjian Bilateral antar negara. Dalam Hukum Indonesia
ANALISIS KEBIJAKAN PIDANA PADA TINDAK PIDANA PEMBUNUHAN DALAM KEADAAN MABUK
Full text linkCriminal liability is only imposed on legal subjects who according to law can be held accountable. This study aims to conduct a juridical analysis and study of the problem, how to assess the crime of murder committed by drunk people. The research method used in this research is normative juridical using secondary data sourced from literature studies. Based on the analysis and study in this study, it is known that drunken murder has not been regulated with certainty in the main regulations of criminal law, namely the Criminal Code (KUHP), but based on the interpretation of the judge in his decision on the criminal case of drunken murder, perpetrators are still punished. The conviction of the perpetrator was based on the consideration that there were two criminal acts that he was charged with, namely the crime of drinking alcohol and the crime of murder. The development of criminal law in the future is expected to provide an explanation regarding the crime of murder in a drunken state
KEDUDUKAN HUKUM PEMEGANG HAK TANGGUNGAN ATAS TANAH HAK GUNA BANGUNAN DI ATAS TANAH NEGARA YANG JANGKA WAKTUNYA TELAH BERAKHIR
Full text linkThe current positive law no longer allows HGB to be extended continuously, and must return to state land. One of the reasons for the loss of mortgage rights is related to the expiration of the HGB. The purpose of this study is to analyze the legal consequences and legal protection for creditors holding mortgage rights after the HGB expires. The results of the research are that the lex posteriori derogat lex priori principle results in PP 18/2021 which is in the hierarchy of the Job Creation Law to override old regulations that are at the same level as government regulations. With the implementation of Article 37 PP 18/2021 there is a gap in the position of banks as preferred creditors to become concurrent creditors because the HGB has returned to become state land. In non-litigation efforts by regulating clauses related to extension, renewal and re-application of HGB in credit agreements that are preventive in nature against Article 37 PP 18/2021. Litigation efforts against the abolition of mortgage rights must be carried out in a default suit or unlawful act
PRINSIP ITIKAD BAIK DALAM LEMBAGA RECHTSVERWERKING PADA SISTEM AGRARIA INDONESIA
No full textRechtsverwerking, term of customary law adopted in agrarian law, means losing land rights have been cultivated by other people on basis of good faith. This event can cause legal uncertainty and losses for other parties. This study aims to analyze the principle of good faith in rechtsverwerking in agrarian law, using a statutory and conceptual approach. Based on the analysis, it was found the principle of good faith in rechtsverwerking can be applied to land tenure for a minimum of twenty years and no one has filed a lawsuit for five years after registration at the Land Office. This regulation has consequences for people who previously used the land but were abandoned, then done by other people and the previous land ruler did not carry out certain legal actions, their land rights could potentially be lost. Legal certainty is the purpose of regulation, but it cannot be denied that justice and expediency are also legal goals. So, someone who obtains rights based on rechtsverwerking needs to heed the principle of good faith and the acquisition of his rights does not harm the previous cultivator
PELAKSANAAN PROGRAM PEMULIHAN EKONOMI NASIONAL AKIBAT COVID-19 MELALUI RESTRUKTURISASI KREDIT PERBANKAN
No full textRestrukturisasi kredit atau pembiayaan perbankan merupakan salah satu kebijakan stimulus di sektor perbankan untuk mendorong pemulihan ekonomi nasional. Dari sisi perbankan, restrukturisasi kredit/pembiayaan ini perlu dilakukan untuk menjaga kualitas aset dan mengoptimalkan fungsi perbankan sebagai intermediary. Berdasarkan POJK No. 11/POJK.03/2020 yang diubah dengan POJK No. 48/POJK.03/2020 tentang Stimulus Dampak COVID-19, Bank dapat melakukan restrukturisasi kredit atau pembiayaan untuk debitur yang terdampak COVID-19 sepanjangtetap memenuhi prinsip kehati-hatian dan menerapkan manajemen risiko. Penelitian ini bertujuan untuk menganalisis kebijakan restrukturisasi kredit perbankan sebagai salah satu upaya pemulihan ekonomi. Pendekatan yang digunakan adalah pendekatan yuridis normative dengan spesifikasi penelitian bersifat deskriptif analitis. Analisa data dilakukan secara yuridis kualitatif. Berdasarkan POJK Stimulus Dampak COVID-19, terdapat beberapa kebijakan dalam restrukturisasi kredit /pembiayaan yaitu: kredit yang direstrukturisasi dikecualikan dari perhitungan aset berkualitas rendah dalam penilaian tingkat kesehatan bank; bank dapat menyesuaikan mekanisme persetujuan restrukturisasi kredit/pembiayaan sepanjang telah memenuhi prinsip kehati-hatian. Dalam pelaksanaannya, kebijakan restrukturisasi kredit atau pembiayaan ini memiliki implikasi hukum bagi bank yaitu: bank wajib menerapkan manajemen risiko antara lain memiliki pedoman untuk menetapkan debitur yang terdampak COVID-19; melakukan penilaian terhadap debitur yang mampu terus bertahan sampai dengan berakhirnya POJK Stimulus Dampak COVID-19; membentuk cadangan untuk debitur yang dinilai tidak lagi mampu bertahan setelah restrukturisasi;mempertimbangkan ketahanan modal dan memperhitungkan tambahan pembentukan cadangan untuk mengantisipasi potensi penurunan kualitas kredit atau pembiayaan yang direstrukturisasi; serta melakukan uji ketahanan secara berkala terhadap potensi penurunan kualitas kredit dan pengaruhnya terhadap likuiditas dan permodalan Bank