FIAT JUSTISIA
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IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK
Get PDFThe emergence of the tax debt based, First, Formal Doctrine. The emergence of the tax debt based on formal doctrine is a form of tax collection system based Oficial Assessment System. According to this doctrine the tax debt arose because of published the determination and tax assessment. Determination and tax assessments may include: tax collection letters, tax underpayment assessment letters, and additional tax underpayment assessment letters. Second, the emergence of tax debts based on the doctrine materil is a form system of collect a tax based on Self Assessment System. So the tax debts arise due to the tax law.Keywords: Debt Tax, the Repayment Tax Debt, Disputes Ta
CARA-CARA PENYELESAIAN SENGKETA JUAL BELI BARANG SECARA INTERNASIONAL
No full textInternational trade in particular the sale of international goods plays an important role in the economic growth process in addition to affecting directly and indirectly on the course of the overall economy. Therefore, countries have always tried to conduct international trade Buying and selling international goods pose legal problems because the parties in this activity have differences in legal systems, giving rise to the question of state law which applies to the contract between them. This issue becomes complicated menakala in the execution of the contract a dispute, and this dispute must be resolved by means of international dispute settlement. Keywords: Settlement of dispute, the Sale and Purchase of Goods Internationa
TANGGUNGJAWAB BANK DALAM PENGGUNAAN COMMERCIAL PAPER SEBAGAI SUMBER PENDANAAN PERUSAHAAN
No full textCommercial Paper (CP) is one of the types of securities that can be used as a source of corporate financing, in addition Other financing sources. CP issuance process and trade refers to the Decision of the Board of Directors of Bank Indonesia Number 28/32 / KEP / DIR and Bank Indonesia Circular Letter No.28 / 49 / UPG Parties involved in the issuance of CP include banks, both as a regulator of publishing, publishing agents and agents pembayan provisions of this circular letter was not in line with the provisions of Commercial code about the same thing, which considers all the signatures contained in securities is a debtor, and therefore partly responsible for the payment of the securities in question. Keywords: Commercial Paper, Bank Responsibility, Corporate Funding wor
URGENSI PENGGOLONGAN NARAPIDANA DALAM LEMBAGA PEMASYARAKATAN
Get PDFIn the new system of coaching inmates, inmate treatment is applied as a subject as well as the object. The subjects here as similarities, parallels, equally as human beings, are equal as creatures of God, both as a specific creature, capable of thinking and able to make decisions. As objects because basically there is no difference in the coaching position, the difference in coaching and not as human beings. Based on the information, the classification of prisoners according to the correctional objectives with regard to the guidance and upbringing. Guidance and education will be maximized if no classification of prisoners. For example, the classification of inmates by age. Prisoners who are still children or aged under 18 years (correctional education of children), coaching and education in contrast to older age. They got special treatment and should be fostered in children's prisons.Keywords: Inmates, Correctional Institutions, Classificatio
RELEVANSI DAN KEKUATAN HUKUM AKTA PERDAMAIAN DALAM PENYELESAIAN SENGKETA DI BIDANG EKONOMI
Get PDFBusiness relationships can give rise to disagreements that need to be resolved through the procedures for handling civil cases. In practice to solve business problems, the parties can make a peace agreement in the form of a deed under hand or a notarial deed known as a deed of peace. Mediation is a part of the stage of completion of a court that is required is offered by the judges and may terminate the proceedings if it obtained an agreement in mediation by the litigants. However, to simplify the process of resolving civil cases the parties can make advance a peace agreement in the form of a deed under hand or a notarial deed. Furthermore, the deed of peace created in front of the notary, submitted to the court to obtain a determination of the judges to get legal certainty.Keywords: The Power of Law, Deed of Peace, Dispute Resolutio
URGENSI HUKUM ADAT DALAM PEMBAHARUAN HUKUM PIDANA NASIONAL
Get PDFRecognition of the existence of legal values and sense of justice that life is constitutionally recognized as the author explained earlier. One of the key concepts that evolved form of legal recognition or live in the community is the adoption of the system of sanctions in customary law (customary criminal) in the national legal system. Recognition and protection of sanction customary law becomes an important thing in the life of indigenous peoples, for the customary sanctions, then it can be constructed or create a balance and social harmony, interests between the human race and the individual, between the alliance (group) and wider society that is the basis from the minds of traditional Indonesian nation. Recognition of the importance of values in society as customary law (customary criminal) in the renewal of the national criminal law as the national law reform agenda is a necessity and demand to the fulfillment of social justice in accordance ideals of the Indonesian nation.Keywords: Customary, Existence, Criminal Law Refor
IMPLIKASI PERUMUSAN DELIK KORUPSI DI DALAM KEBIJAKAN PEMBAHARUAN KITAB UNDANG-UNDANG HUKUM PIDANA
Get PDFThe Criminal Code as a legacy of Dutch colonialism could no longer follow the dynamism of community life. It is too rigid has obliterated the sense of justice which is the goal of the creation of the law itself. This is because the articles of the Criminal Code deemed unsuitable to the development of crime and offenses increasingly complex. In the draft Code of Criminal Law, as one of the reform effort is the formulation of offenses of corruption set out in Chapter XXXII starting from Article 688 to Article 702. With the formulation of the offense of corruption and offenses positions formulated in the draft Criminal Code will disregard the Law Combating Corruption although this law of particular importance because of the substance of the articles draft Criminal Code wants to make corruption has become common crimes and do not pass through handling extraordinary. Law on Corruption Eradication cannot apply even if there is the principle of lex specialis derogat lex generalis, because of the retroactive principle that applies in the draft Criminal Code so that the decision to force the law can still be applied retroactively when the rule of law that new does not regulate the offense of criminal, so punishment can be eliminated.Keywords: Offense Corruption , Corruption , Reform of draft Criminal Cod
CARBON TRADING ACCORDING TO INTERNATIONAL LAW AND ITS IMPLEMENTATION IN INDONESIA
Get PDFThis research aims to describe the carbon trading according to international law and its implementation in Indonesia. It uses juridical-normative research methods. Climate change is one of the major environmental issues in the world, it causes an adverse effect to human life. Basically it comes from human activities. To follow up the issue, then countries try to solve it by taking an action to reduce the emissions. Through the first Earth Summit in Rio De Janeiro-Brazil in 1992, which produces the Convention on Climate Change (UNFCCC); one of the achievements of the UNFCCC is the Kyoto Protocol, wherein the Protocol contains two important things, namely the commitment of developed countries to reduce the rate of emissions compared to 1990, and the possibility of carbon trading mechanisms. Indonesia is one of the countries that have ratified both the UNFCCC through Law No. 6 of 1994, and the Kyoto Protocol through Law No. 17 of 2004. There are also some related regulations. However, of all existing laws, the government has not put out implementing regulations or instructions about carbon trading specifically. Keywords: Carbon Trading, International Law, Indonesia
PENETAPAN STATUS PENGGUNAAN BARANG MILIK NEGARA DALAM RANGKA OPTIMALISASI PENERIMAAN NEGARA
Get PDFAbstractSOA Usage Status Determination Regulation in line with those mandated by Government Regulation Number 27 of 2014 on Management of State and Regional Assets has been regulated in Minister of Finance Regulation Number 246/PMK.06/2014 on Procedures for the Implementation of State Assets Utilization and Minister of Finance Regulation Number 41/PMK.06/2015 on Delegation of Certain Authority and Responsibility From State Assets Manager To State Assets User. The implementation of SOA Usage Status Determination in Regional Office Directorate General of State Assets Lampung Province and Bengkulu Province is not yet optimal because a little number of SOA status been defined. SOA optimization through utilization in order to gain state’s revenue through non-tax revenue is not the main goal, but the optimal use of SOA in order to support the implementation of the tasks and functions of Ministry/Agency. The implementation of State Asset Management Information System application was expected to support SOA management, especially related to supervision and control in the implementation of SOA Usage Status Determination.Keywords: State-Owned Assets, Usage Status Determination, SOA Utilization. Abstrakabstrak Peraturan SOA Status Penggunaan Penentuan sejalan dengan yang diamanatkan oleh Peraturan Pemerintah Nomor 27 2014 tentang Pengelolaan Barang Milik Negara dan Daerah telah diatur dalam Peraturan Menteri Keuangan Nomor 246/PMK.06/2014 tentang Tata Cara Pelaksanaan Penggunaan Barang Milik Negara dan Peraturan Menteri Keuangan Nomor 41/PMK.06/2015 tentang Pendelegasian Kewenangan dan Tanggung Jawab Tertentu dari Pengelola Barang Kkpada Pengguna Barang. Implementasi SOA Status Penggunaan Penentuan di Kanwil DJKN Provinsi Lampung dan Provinsi Bengkulu belum optimal karena sejumlah kecil status SOA telah ditetapkan. SOA optimasi melalui pemanfaatan untuk mendapatkan penerimaan negara melalui penerimaan negara bukan pajak bukanlah tujuan utama, tetapi penggunaan optimal dari SOA dalam rangka mendukung pelaksanaan tugas dan fungsi Kementerian/Lembaga. Penerapan aplikasi Sistem Informasi Negara Asset Management diharapkan untuk mendukung manajemen SOA, terutama terkait dengan pengawasan dan pengendalian dalam pelaksanaan SOA Status Penggunaan Penentuan.Kata Kunci: Aset Milik Negara, Penggunaan Status Penetapan, SOA Pemanfaata
KEKUATAN HUKUM GROSSE AKTA NOTARIS SEBAGAI BENTUK SURAT AUTENTIK
No full textGrosse certificates as a form letter is authentic deed that has a distinctive shape. The parties made an agreement in the form of grosse deed will be protected by law, because basically the purpose or rationale for creating grosse deed is to protect the lender in case of default and because of the executorial title. Keywords: Grosse of Deed, Letter Authentic, Notar