25 research outputs found
Legal Construction of E-Commerce Income Tax in Online Marketplace: Withholding Tax System Mechanism
No full textThis legal research aims to answer several legal issues, namely the implications of the emptiness of income tax law with a withholding tax system for online marketplace-based e-commerce and the formulation of income tax legal construction with a withholding tax system for online marketplace-based e-commerce. This study uses normative legal research with an emphasis on conceptual approaches, theories, statutory regulations and the opinion of the author. The research results show that the implications of the vacuum of income tax laws with a withholding tax system for online marketplace-based e-commerce have resulted in suboptimal income tax revenues from online marketplace-based e-commerce business activities. Business actors in the online marketplace do not receive legal protection in the form of convenience in terms of tax administration, which can have an impact on the payment of income tax from business activities in the online marketplace not being optimal in the future. Formulation of future regulations for withholding income tax on online marketplace-based e-commerce using an analogous legal construction method, namely regulating the withholding or collection of income tax as well as the collection of Value Added Tax (VAT) on e-commerce which prioritizes the role of marketplace providers as VAT collectors
The Ruling on Having Intercourse with a Wife who has Completed Her Menses but has not done the Obligatory Ghusl according to Imam Abu Hanifah
No full textThe purpose of this study aims to analyze the opinion of imam Abu Hanifah regarding the opinion of having sex with a wife who has finished her period but has not taken the obligatory bath. The type of research used is library research, with qualitative analysis methods using data in the form of verses of the Qur'an and hadith in various books of interpretation that contain related information. In this case, the author selects the data to be included in the writing according to the existing rules so that it can be easily understood regarding the sequence of the data to be analyzed using interpretation, through the data by using the rules of fiqh, while in analyzing the data collected through deductive and inductive methods, to implement the problem of menstruation when taking the opinion of imam Abu Hanifah based on the Qur'an and hadith. The conclusion of this research is the opinion of Imam Abu Hanifah that if the husband wants to have intercourse with his wife who has finished menstruating but has not taken a bath, it is permissible to have sexual intercourse even though he has not had time to take a janabah bath. The most important thing is that the blood has really stopped and does not come out again according to the conditions that have been determined. This research is expected to contribute to increasing understanding of the importance of understanding the relationship between wife and husband in the household. The findings of this study can be a reference for related parties, including family members, communities and educational institutions in realizing a good family
The Discretion of Internal Prosecutor Apply in Article 2 & 3 for Law Eradication of Corruption
No full textThe criminal act of corruption is the favorite as if it never gets old, precisely the term extraordinary crime corruption, in addition, the perpetrators of criminal acts of corruption are mostly legal subjects who play a role based on the authority they have. However, it is not uncommon for prosecutors to use the type of subsidiary charge in prosecuting them to determine Article 2 as the primary charge and Article 3 as a subsidiary charge, even though it is clear that the perpetrator has abused their authority and resulted in financial losses to the State. This is a concern for the author to research facultatively on charges of subsidiarity for violations of Article 2 and 3. In this research, the author uses a type of Normative Juridical research, namely legal research that is oriented to secondary data and refers to legal material sources such as Law Number 20 of 2001 Concerning Amendments to Law Number 31 of 1999 concerning Eradication of Corruption Crimes. The results of the research explained that the type of subsidiary indictment by making Article 2 the primary indictment and Article 3 the subsidiary indictment is a form of prosecutorial discretion in eradicating criminal acts of corruption effectively and efficiently so that it is unlikely that the defendant will escape criminal responsibility. Furthermore, Article 3 is the systematic lex specialist of Article 2 of the Corruption Eradication Law, because in criminal acts of corruption, the element "against the law" is the genus, while "abuse of authority" is the species
Legal Protection for Parties Who Have Good Faith in a Home Ownership Credit Agreement (Case Study of District Court Decision No. 54Pdt.G/2021/PN.Kwg)
No full textOne of the problems in the implementation of Home Ownership Credit (KPR) is often encountered, including the transfer of rights to the object of Home Ownership Credit (KPR), namely the house, which is carried out by the debtor to another party before the period of the Home Ownership Credit (KPR) ends or is paid off and without the knowledge of the bank and does not use proper and correct procedures, known to the public as the transfer of rights or take over credit. Credit takeovers are often carried out by debtors through a sale and purchase agreement made by the parties themselves, without a certain standard and only tailored to the needs of the parties without facing an authorized official or known as an underhand sale and purchase agreement. The problem raised in this research is the legal certainty of the implementation of over credit under the hand and the consideration of the judge in decision No. 54/Pdt.G/2021 /PN.Kwg. The purpose of this writing is to find out the legal certainty of the implementation carried out under the hands of a home ownership credit agreement (KPR) and to find out the judge's consideration in decision No. 54/Pdt.G /2021/PN.Kwg. The author uses the Normative Juridical approach method in this research, which means that in analyzing the problem is done by studying legal materials. The results of the author's research are that the Karawang District Court gave legal certainty to Budi Nuryono as a good faith buyer and the panel of judges decided based on article 1238 of the Civil Code stating that the Defendant did not do what was promised which caused default
The Comparative Analysis of Consumer Protection Regulations in E-Commerce Transactions in Indonesia, Singapore and Malaysia
No full textConsumer protection for e-commerce transactions is a crucial thing that needs to be considered, starting from regulations, institutions, to implementation. It cannot be denied that consumer protection in Indonesia is not a priority for the government. This can be seen from outdated regulations, overlapping institutional authority, and ineffective implementation of law enforcement. Therefore, reform is needed by conducting comparative analysis between countries, for example with Singapore and Malaysia. The research method uses normative-comparative juridical research with a macro comparative approach. The research specifications used by the author are analytical descriptive and data sources through literature reviews using primary, secondary and tertiary methods. For data collection techniques, the author uses the library search technique. The research results showed that each regulation in each country has advantages and disadvantages, both in regulation and implementation. In Indonesia itself, regulations and their implementation still have many problems and need to be updated, especially in e-commerce (online) transactions. By updating these regulations, law enforcement can be strengthened and its implementation can be effective. Thus, preventing and reducing things that are detrimental to consumers and business actors
Enforcement Against Extraordinary Members (ALB) of Notaries Who Violate the Notary Code of Ethics
No full textThe Notary Code of Ethics is a set of rules that are enforced and obeyed by notaries, used as guidelines for all notaries regarding what they should do, and at the same time guarantee the quality of notaries' conduct in the eyes of the public. Notaries who violate the provisions of the code of ethics will damage the reputation of the notary profession in the eyes of the public. The Indonesian Notary Association (INI) has three types of members: Regular Members, Extraordinary Members, and Honorary Members. To become a member of the INI association, prospective notaries must meet the requirements of a bachelor's degree in Law and a Notary Education/Specialized Notary Education diploma, and have passed the ALB selection process conducted by the INI as an official member of the INI organization. Once they have passed the ALB Notary exam and become members of INI, ALB Notaries must undergo an internship at a Notary office with the requirement of having served as a Notary for a minimum of 5 (five) years and having drafted at least 100 (one hundred) deeds. The internship must be completed as a prospective Notary for a consecutive period of 24 (twenty-four) months. During the internship period, the ALB Notary must already adhere to the Notary Code of Ethics since they are already a member of the INI organization. However, under the provisions of the Notary Code of Ethics, the ALB Notary is not included among those required to comply with the Notary Code of Ethics. The Notary Code of Ethics is only mandatory for those who have already assumed the position of Notary. Therefore, there is still a legal loophole for ALB Notaries if they engage in actions that violate the Notary Code of Ethics. The author used normative legal research in this study. A legislative approach and a conceptual approach were used in this study. The purpose of this study is to analyze and understand the handling of ALB Notaries who violate the Notary Code of Ethics
The Urgency of Fostering and Oversight of the Notary Honorary Council in Samarinda City
No full textThe guidance and supervision contained in the function of the Notary's Honorary Council really helps maintain the integrity of a notary, ideal guidance of course reduces the level of reporting to the authorized parties regarding notaries regarding legal actions carried out, and the supervision process is to require notaries to make improvements and be accountable for their actions. The following research problem is related to the urgency of guidance and supervision by MKN in the city of Samarinda. The research approach used by the author is a normative juridical approach and a bibliographic data collection method. The approach used is a statutory approach, carried out by reviewing all existing laws and regulations related to the legal issues being handled
The Implementation of Cash Waqf Management as National Economic Recovery (PEN) Post-Covid-19 Pandemic
No full textThe Covid-19 pandemic has had a very bad impact on the Indonesian economy which has fallen sharply due to this pandemic. The author uses a normative juridical research type and uses a qualitative descriptive analysis approach. The government has formulated the National Economic Recovery (PEN) program to protect the national economy. In this context, it is hoped that Islamic social finance can support the National Economic Recovery plan. Money Waqf or Cash Waqf can be used to deal with economic problems that arise. Thus the results of this study are to find out the Management and Development of Waqf Assets in the Form of Cash Waqf, as well as the Implementation of Management of the Cash Waqf Program as National Economic Recovery (PEN) Post the Covid-19 Pandemic
Implications of Government Regulation on the Use of Foreign Workers for Local
No full textThis law research aims to find out what the government's policy is regarding the use of foreign workers according to Government Regulation Number 34 of 2021, find out what the policies are for the benefit of foreign workers in the South Tapanuli district, and examine what is the implications of using foreign workers for local workers, concerning needs for professional experts and the need for technologies that help work processes more effectively and efficiently. The research method used in this writing is a juridical-empirical one that is descriptive-analytical, namely the author explains systematically concerning the facts with their implementation process, which is supported by data obtained from the South Tapanuli Regency Manpower Office, then analyzed by describing word for word systematically to find answers to problems
