1,720,967 research outputs found
Analisis Konsep Ultimum Remidium Terhadap Rekonstruksi Sistem Pemidanaan dalam Undang-Undang Perpajakan
Get PDFImplementation of criminal sanctions in the Act No. 28 Year 2007 on General Rules of Taxation, give rise to legal issues in conceptual level. That the Tax Law, is a part of the State Administration Law, requiring forceful measures for taxpayers, especially the Taxable Entrepreneur, which in principle is a form of criminalization of administrative behavior. Criminal Law, through the principle of legality, wants a norm setting strict sanctions and obviously in the legislation, it appears to be broken in the Act No. 28 Year 2007 on General Rules of Taxation. Parameters of the crime of taxation is limited only by the elements of negligence and intentional, with the implementation under based on discretion of of the competent institution. Thus, gave rise the transactional behavior in a practical level. Therefore, the principle of ultimum remedium, becomes extremely important to avoid the use of arbitrary of discretion
Islamic Theological Perspective on Pancasila Textbook in Higher Education
No full textAbstractThis reasearch aims to describe the reconstruction of the worldview of Islamic theology within the Pancasila course textbook used at Islamic institutes of higher education. The authors’ observation, research, and knowledge indicate that the majority of students taking compulsory subjects in both general and Islamic tertiary institutions tend to assume that there is no link between the teachings of Pancasila and the teachings of Islamic theology. On the contrary, according to the formulators of Pancasila and the founding fathers of Indonesia, Pancasila is an essence of religious teachings. For example, Soekarno explained that the reason for naming the nation\u27s philosophy Pancasila was because it was inspired by the five pillars of Islam. This research is qualitative in nature by exploring and examining available data in more depth and detail. This type of research places emphasis on library research. Up to the present time, various findings and discussions seem to indicate that the virtuous theological values of Pancasila, with its many variants of scientific studies, are discussed and studied separately from the ‘life and death’ struggle of its theological concept throughout the history of Pancasila to become the nation’s philosophical foundation. Pancasila education has long been considered as a pure knowledge free from any practical involvement of its initiators. The theological concept of Pancasila, which later evolved to become part of subject material in Pancasila Education, demonstrated that it was, in fact, played a role in the zeitgeist, which caused quite a commotion stir during its formulation days.AbstrakPenelitian bertujuan untuk menggambarkan rekonstruksi pandangan dunia teologi Islam dalam buku ajar kursus Pancasila yang digunakan di lembaga pendidikan tinggi Islam. Pengamatan, penelitian, dan pengetahuan penulis menunjukkan bahwa mayoritas siswa yang mengambil mata pelajaran wajib di lembaga pendidikan umum dan Islam cenderung berasumsi bahwa tidak ada hubungan antara ajaran Pancasila dan ajaran teologi Islam. Sebaliknya, menurut perumus Pancasila dan para pendiri bangsa Indonesia, Pancasila adalah inti dari ajaran agama. Misalnya, Soekarno menjelaskan bahwa alasan penamaan filsafat bangsa Pancasila adalah karena ia terinspirasi oleh lima rukun Islam. Penelitian ini bersifat kualitatif, dengan mengeksplorasi dan memeriksa data yang tersedia secara lebih mendalam dan terperinci. Jenis penelitian ini menekankan pada penelitian kepustakaan. Hingga saat ini, berbagai temuan dan diskusi tampaknya mengindikasikan bahwa nilai-nilai teologis Pancasila yang saleh, dengan banyak varian studi ilmiahnya, dibahas dan dipelajari secara terpisah dari perjuangan \u27hidup dan mati\u27 dari konsep teologisnya sepanjang sejarah Pancasila menjadi landasan filosofis bangsa. Pendidikan Pancasila telah lama dianggap sebagai pengetahuan murni yang bebas dari keterlibatan praktis penggagasnya. Konsep teologis Pancasila, yang kemudian berkembang menjadi bagian dari materi pelajaran dalam Pendidikan Pancasila, menunjukkan bahwa itu sebenarnya memainkan peran dalam zeitgeist, yang menyebabkan keributan yang cukup besar selama hari-hari perumusannya.How to Cite: Khalimi., khaer, A. (2020). Islamic Theological Perspective on Pancasila Textbook in Higher Education. TARBIYA: Journal of Education in Muslim Society, 7 (1), 102-118. doi:10.15408/tjems.v7i1.16718.
Perlindungan Hukum Izin Edar Usaha Mikro Obat Tradisional Dihubungkan dengan Demokrasi Ekonomi
Get PDFPenelitian ini bertujuan untuk menemukan aturan hukum yang memperbaiki proses perolehan izin edar produk bagi pelaku usaha mikro obat tradisional (UMOT) dengan dihubungkan konsep demokrasi ekonomi. Penelitian dilaksankan dengan menggunakan metode penelitian yuridis-normatif yang memakai statute approach dan conceptual approach dalam pelaksanaannya. Penelitian ini mengemukakan bahwa saat ini aturan hukum terkait registrasi produk obat tradisional masih menggunakan standar umum yang menyatukan UMOT dengan industri besar dalam proses registrasi produk. Dengan meninjau konsep Demokrasi Ekonomi dalam konstitusi yang seharusnya memberikan perhatian dan perlindungan khusus kepada UMOT yang diklasifikasikan sebagai masyarakat “kecil dan lemah”, dengan itu perlu adanya pembaruan hukum yang mengatur pemberian standar khusus kepada UMOT dalam hal perolehan izin edar serta mewajibkan pemerintah untuk memberikan pelayanan secara langsung dan aktif dalam pelayanan registrasi produk obat tradisional bagi UMOT
Digital Services of Public Government Administration In The Industrial Revolution 4.0
Get PDFIntroduction: Technology and the Industrial Revolution 4.0 have enabled the development of e-government for faster and more effective services. However, its implementation still needs to be improved, particularly regarding legal certainty..
Purposes of the Research: This study aims to analyze the legal uncertainty that occurred in the implementation of e-government in the Industrial Revolution 4.0 era.
Methods of the Research: This research is normative legal research with a statutory and conceptual approach. The primary legal materials in this research include the 1945 Constitution of the Republic of Indonesia and the laws governing State Government administration. Secondary legal materials include books, articles, and research results. Non-legal material includes all non-legal studies related to electronic-based State Government Administration systems / e-government.
Results of the Research: The study results provide an analysis of the constraints that occur in the implementation of Digital Government Administration. There needs to be an evaluation of the government's readiness in the e-government system, the affordability of the internet, the availability of server capacity that can accommodate many data, and the electronic devices used do not meet standards. It is suggested that the government must provide all technical and non-technical aspects that can support e-government performance as well as provide human resources who are experts in their fields, so that the government administration service system complies with the General Principles of Good Government (AUPB). It can be realized promptly by the principle of legal certaint
Pemidanaan Terhadap Anak Yang Melakukan Pembunuhan Dikaitkan Dengan Restorativejustice (Studi Putusan Nomor 96PK/PID/2016).
Get PDFPasal 28B ayat (2) Undang-undang Dasar 1945 menyatakan bahwa setiap anak berhak atas kelangsungan hidup, tumbuh, dan berkembang serta berhak atas perlindungan dari kekerasan dan diskriminasi. Berdasarkan Putusan Nomor 96PK/PID/2016 Mahkamah Agung dalam peninjauan kembali menjatuhkan putusan berdasarkan Pasal 55 Kitab Undang-Undang Hukum Pidana. Hal ini menimbulkan kesenjangan dalam hal penjatuhan putusan pidana kasus tersebut. Pemidanaan pidana penjara terhadap anak dibawah umur diatur dalam Pasal 24 juncto Pasal 1 juncto Pasal 25 Undang-Undang Nomor 3 Tahun 1997 Tentang Pengadilan Anak bahwa dalam pelaksanaan penegakan hukum terhadap Anak harus berlandaskan peraturan perundang-undangan yang berlaku dan asas-asas yang tertulis dalam Undang-Undang Sistem Peradilan Pidana Anak dan Anak wajib mengutamakan pendekatan keadilan restoratif. Adapun rumusan masalah dalam penelitian ini: 1. Apakah pemidanaan pidana terhadap anak dalam Putusan Nomor 96PK/PID/2016 memenuhi Restorative Justice? 2. Apakah akibat hukum dari pemidanaan pidana penjara pada Putusan Peninjauan Kembali Nomor 96PK/PID/2016 bagi anak?. Metode yang digunakan dalam penelitian ini adalah yuridis normatif. Hasil penelitian menjelaskan: 1. Pemidanaan penjara oleh Hakim terhadap anak dalam Putusan Nomor 96PK/PID/2016 tidak memenuhi Restorative Justice bagi anak yang tertulis di dalam Pasal 23 dan 24 juncto Pasal 1 juncto Pasal 25 Undang-undang Nomor 3 Tahun 1997 tentang Pengadilan Anak, serta Pasal 71 Undang-undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak yang juga mengatur tentang Restorative Justice. 2. Akibat dari pemidanaan pidana penjara dalam Putusan Nomor 96PK/PID/2016 tidak memenuhi restorative justice dan tidak memberlakukan Ultimum Remedium dalam penjatuhan pidana penjara terhadap anak, sehingga anak dalam kasus ini dijatuhi pidana penjara lima tahun.Kata Kunci :Pemidanaan Anak, Restorative Justice, Anak Yang Berhadapan Dengan Hukum.
Peran Asas Otonomi Daerah Dalam Perkembangan Kesejahteraan Masyarakat Daerah Melalui Peraturan Daerah (Perda)
Get PDFPemberian wewenang otonom pada zaman moderen sekarang ini merupakan bagian dari cara atau metode yang bertujuan untuk memberikan peluang kepada setiap daerah yang memiliki potensi dan kemampuan yang berbeda-beda untuk berkembang sesuai dengan potensi dan kemampuannya masing-masing yang berbeda-beda supaya kesejahteraan masyarakat daerah tercapai. Peran dan fungsi asas otonomi daerah yang seluas-luasnya dapat mendorong pertumbuhan dan perkembangan kesejahteraan masyarakat melalui Peraturan Daerah Provinsi sebagai produk hukum yang dihasilkan organ pemerintahan daerah karena prinsip otonomi daerah yang seluas-luasanya merupakan peluang dan dan berkembang sesuai dengan karakteristik, kemauan dan kemampuan masing-masing Propinsi. kesempatan yang seharusnya dimanfaatkan untuk meningkatkan pertumbuhann dan perkembangan kesejahteraan masyarakat yang diberikan oleh undang-undang kepada pemerintah daerah untuk bertumbuhKata Kunci:Peran; fungsi; otonomi daera
KEPASTIAN HUKUM PENYELESAIAN SENGKETA PAJAK PERTAMBAHAN NILAI DALAM TRANSAKSI PENGADAAN BARANG DAN JASA
No full textValue Added Tax (VAT) disputes in goods and services procurement transactions often arise due to differences in interpretation of regulations between taxpayers and tax authorities, causing legal uncertainty. this uncertainty is rooted in the complexity of regulation and implementation of tax policies that are not always aligned with business practices. legal certainty in the resolution of tax disputes should be realized through clearer regulations, effective settlement mechanisms, and certainty in legal decisions, so as to provide legal protection for all parties involved.The type of research used in this research is normative law research through statute approach, case approach, and conceptual approach. The types and sources of legal materials used in the study are divided into three categories, namely primary legal materials, secondary legal materials and tertiary legal materials. To obtain materials relevant to the discussion of this paper, the author uses the technique of collecting legal materials through the study of documents (library research) which is analyzed through a normative approach (descriptive-qualitative)The results showed that the use of civil decisions in tax Court decisions had a wide impact juridically, sociologically, and philosophically. Inaccuracy in the application of legal norms can cause uncertainty and shift taxes from the public to the private sphere. Therefore, strong regulation and legal consistency are needed to keep tax disputes in accordance with the principles of justice and legal certainty and the use of civil judgment considerations in tax cases can challenge legal certainty. Although it gives an additional perspective, this should be in accordance with clear tax regulations. It is necessary to strengthen regulation and synchronization between the tax system and civil law to avoid uncertainty and create a transparent, fair and accountable system
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Nilai-Nilai Pendidikan Karakter Dalam Novel Kehormatan Di Balik Kerudung Karya Ma'mun Affany: Tinjauan Sosiologi Dan Implementasinya Dalam Pembelajaran Di SMA
Get PDFThis study examines the values of character education contained in Ma'mun Affany's novel Honor Behind the Veil and Its Relevance as Literature Teaching Material in High School. The method used in this research is descriptive qualitative. Data analysis techniques were carried out in three stages, namely data reduction, data presentation, and drawing conclusions. Documentation techniques are used as data collection techniques. The data analysis technique uses descriptive qualitative techniques and literary sociology. The validity of the data in this study was carried out by theoretical triangulation. This research shows the results that (1) In this novel there are 10 character education values, namely: Religious, Responsibility, social care, tolerance, friendship, love to read, respect for achievement, curiosity, care for the environment, and honest. (2) The intrinsic elements contained in the novel Honor Behind the Veil by Ma'mun Affany are first polygamy with a religious context, forward plot, the main characters are Syahdu, ifan, sofi with supporting characters Mrs. Syahdu, Ratih, Nazmi, Grandpa Syahdu, Grandmother Syahdu , Mrs. Ifan, Andi, and the setting in this novel is alternate morning, afternoon, evening and night in the 2000s in Bangka Belitung, Pekalongan and Lampung. Based on the research
conducted, the literary novel Honor Behind the Veil by Ma'mun Affany can be implemented as teaching material for high schools, especially for class X with KD 4.9 Compile an overview of two non-fiction books (enrichment books) and a
summary of one novel read
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