11 research outputs found
Kedudukan Peradilan Pajak dalam Sistem Peradilan di Indonesia: KEDUDUKAN PERADILAN PAJAK DALAM SISTEM PERADILAN DI INDONESIA
No full textThis article was prepared against the background of the unclear position of the Tax Court in the judicial system in Indonesia. This research uses normative juridical methods which are supported by data collection techniques using library research intended to obtain secondary data. In conducting this research, the type of research used by the author is normative juridical, or also often called normative legal research. This type of research was chosen to obtain theoretical matters, principles, conceptions, legal doctrines, and legal rules related to the position of tax courts in the Indonesian judicial system. The problem studied in this research is the position of the Tax Court in the judicial system in Indonesia, and whether the tax dispute resolution mechanism according to Undang-Undang Nomor 14 of 2002 is in line with the principles of judicial power in Indonesia. This research uses a descriptive analytical method with a normative juridical approach supported by an empirical juridical approach. The data collection technique is to use library research intended to obtain secondary data. This data is also supported by using field studies as primary data. The research results show that the position of the Tax Court in the judicial power structure is a deviation from Pasal 24 Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.This paper was prepared against the background of the unclear position of the Tax Court in the judicial system in Indonesia. This research uses normative juridical methods supported by data collection techniques using literature studies intended to obtain secondary data. In conducting this research, the type of research used by the author is normative juridical, or also often referred to as normative legal research. The choice of this type of research is intended to obtain theoretical matters, principles, conceptions, legal doctrines, and legal methods related to the position of tax justice in the judicial system in Indonesia. The issues studied in this study are the position of the Tax Court in the judicial system in Indonesia, and whether the tax dispute resolution mechanism according to Law No. 14 of 2002 is in line with the principle of judicial power in Indonesia. This research uses
The Tax Dispute Settlement According To Justice And Court System In Indonesia
No full textThis research is motivated by an inconsistency in the regulation of the existence of tax justice in the Indonesian justice system, where the tax court is an appeal court against a decision in the field of tax dispute. A taxpayer who objects to the amount of tax that must be paid, can file a claim to the Directorate General of Taxes as the decision maker of tax disputes in the first stage. Legal problems are born from inconsistencies that occur in the concept of legal authority on the basis of the position held by the tax court and the Directorate General of Taxes on the Indonesian state system. Tax Justice is within the scope of the judicial body, while the Directorate General of Taxes is within the scope of the Executive body. This difference gave birth to a tendency towards partiality of the Directorate General of Taxes in deciding tax disputes because the disputed object was a decision of the government itself.This study uses legal materials as a research instrument, by carrying out several approaches namely the conceptual, the legal, and the case approach. This study aims to find the suitable theoretical and juridical foundation to create a tax justice system that is independent and give the legal certainty and protection to thethe interests of the people. The results of the study show that the tax court which is within the scope of the state administrative court must have the authority to try since the first stage and the stage of the appeal, which will end in the Supreme Court. This is done to avoid conflicts of interest within the executive body itself which results in the absence of legal protection for the people.KEYWORDS: tax justice, court, dispute, legal protection</p
Perlindungan Hukum Hak Memunggut Hasil Hutan Bagi Suku Anak dalam di Propinsi Jambi
No full textThe right to collect forest products (forestry right) is one of the rights to land originating from customary land law which is then recognized as part of land rights that are permanent in the Agrarian Act Number 5 of 1960. The concept of the right to collect forest products is now interpreted as a right what big entrepreneurs can have in managing forests is of economic values, and not as a basis for the rights of indigenous/local peoples who have a living culture by relying on the existence of forest products. This different interpretation ultimately gave birth to policies and legal actions that deprived indigenous/local peoples of their rights to the forest as stated and recognized by the 1945 Constitution as part of protected customary rights. One of the indigenous/local people who use forest products as their source of life is the Suku Anak Dalam (Orang Rimba) community in the Sarolangun Regency area. The many functions of forest land conversion into industrial plantations, as well as the licensing of business use rights over customary forests make the living space and movement of these communities increasingly limited, even in the end giving birth to various land conflicts between indigenous peoples and forest entrepreneurs in the region. Therefore in the future a law is needed that regulates the right to collect forest products as permanent land rights and can provide justice to indigenous people through legal certainty, where the Suku Anak Dalam community is no longer seen as forest looters, or illegal occupation
Implementasi Penggunaan Dana Desa Dalam Pelestarian Adat
No full textThis research focuses on the implementation of Village Funds in Jambi Luar Kota Subdistrict, Muaro Jambi Regency in the preservation of customary villages, where villages are autonomous regions with the passing of Law Number 6 of 2014 concerning Villages. The Village Law also provides a breath of fresh air regarding the escape of customary villages, where the previous regulations have not yet brought back the customary village clearly and firmly, but with the emergence of the Village Law it is sufficient to accommodate the Village to continue to maintain and maintain the values ​​of local wisdom. This study uses a descriptive approach, with interview data collection techniques. The Village Adat Institution must be able to cover all aspects, both in terms of customary Village management, supervision of traditional villages, customary Village government to customary Village Regulations, with the presence of Customary Institutions and having a significant role in maintaining and maintaining local cultural values ​​amidst diversity. in society, being able to implement its role without injuring the law, religious values, diversity and so on, but accelerating the realization of an Independent Village without having to erode the original culture of Jambi Luar Kota Subdistrict. The results of this research show that the implementation has been proven proven by ratifying it. The customary institutions in Jambi Luar Kota Subdistrict, it\u27s just not optimal, because the Customary Institution is still focused on internal organizations, customary village regulations and the procurement of Sombolis infentary which is considered one of the local cultural treasures.Kabupaten Muaro Jambi dalam pelestarian Desa adat, yang mana desa merupakan daerah otonom dengan disahkannya Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Undang-Undang Desa juga memberikan angin segar tentang pelestarian mengenai Desa adat, dimana pada regulasi sebelumnya belum memunculkan kembali desa adat secara jelas dan tegas, akan tetapi dengan munculnya Undang-Undang Desa cukup mengakomodir Desa untuk terus menjaga dan mempertahnkan nilai-nilai kearifan lokal. Penelitian ini menggunakan pendekatan deskriptif, dengan teknik pengumpulan data wawancara. Lembaga Adat Desa harus dapat merangkum semua aspek, baik dari segi penataan Desa adat, pengawasan Desa adat, pemerintaha Desa adat sampai pada Peraturan Desa adat, dengan kehadirannya Lembaga Adat serta mendapat peran signifikan dalam menjaga dan mempertahankan nilai-nilai budaya setempat ditengah-tengah keberagaman dalam bermasyarakat, mampu mengimplementasikan perannya tanpa menciderai Undang-Undang, niali-nilai agama, keberagaman dan lain sebagainya, akan tetapi mempercepat terwujudnya Desa Mandiri tanpa harus menkikis budaya asli Kecamatan Jambi Luar Kota.Hasil dari penelitian ini terlihat secra implementasi sudah terwujud terbukti dengan disahkannya Lembaga adat se-Kecamatan Jambi Luar Kota, hanya saja belum maksimal, disebabkan Lembaga Adat masih Fokus pada internal organisasi, peraturan Desa adat da
Penegakan Hukum Administrasi Negara Terhadap Pengolahan Limbah Bahan Berbahaya dan Beracun Industri Pengasapan Karet di Kota Jambi
No full textThis article discusses the Enforcement of State Administrative Law Against Hazardous Waste Treatment in the Crumb Rubber Industry in Jambi City. The purpose of this study was to determine the proper and proper mechanism for processing hazardous waste in the rubber smoking industry, in addition to knowing the government's legal actions against perpetrators of violations of hazardous waste processing in Jambi City. The research method used is empirical juridical, namely research that emphasizes in terms of observation, which seeks to observe legal facts that apply in society, where it requires knowledge to be observed and proven openly. The results of the study indicate that there is a conflict between das sollen and das sein regarding the treatment of B3 waste from the Rubber Smoking Industry in Jambi City in accordance with Jambi City regulations Number 7 of 2017 which states that the location for storing B3 waste is required to be free from flooding and not prone to natural disasters. there are buildings that are rusty, emitting noise, vibration and also the smell produced by the B3 waste. Therefore, it is necessary for the government's role in the B3 waste treatment mechanism in accordance with applicable regulations and the government's role in providing administrative law enforcement against perpetrators of B3 Waste Treatment violations.Artikel ini membahas mengenai Penegakan Hukum Administrasi Negara Terhadap Pengolahan Limbah B3 Industri Pengasapan Karet di Kota Jambi. Tujuan dari penelitian ini adalah untuk mengetahui mekanisme pengolahan Limbah B3 industri pengasapan karet yang baik dan tepat, selain itu untuk mengetahui tindakan hukum pemerintah terhadap pelaku pelanggaran pengolahan Limbah B3 yang ada di Kota Jambi. Metode penelitian yang digunakan adalah yuridis empiris, yaitu penelitian yang menekankan pada segi observasinya, yang berupaya mengamati fakta-fakta hukum yang berlaku di tengah masyarakat, dimana hal mengharuskan pengetahuan untuk dapat diamati dan dibuktikan secara terbuka. Hasil dari penelitian menunjukkan bahwa adanya pertentangan antara das sollen dan das sein mengenai pengolahan Limbah B3 Industri Pengasapan Karet di Kota Jambi sesuai dengan peraturan daerah Kota Jambi Nomor 7 Tahun 2017 menyebutkan bahwa lokasi penyimpanan Limbah B3 diharuskan bebas banjir dan tidak rawan bencana alam, selain itu terdapat bangunan yang berkarat, mengeluarkan kebisingan, getaran dan juga bau yang dihasilkan oleh Limbah B3 tersebut. oleh karena itu diperlukan peran pemerintah terhadap mekanisme pengolahan Limbah B3 tersebut sesuai dengan peraturan yang berlaku dan peran pemerintah dalam memberikan penegakan hukum administrasi terhadap pelaku pelanggaran Pengolahan Limbah B3
Strategi Pengawasan Siaran Televisi Lokal Oleh Komisi Penyiaran Daerah
No full textThis scientific article discusses the strategy of monitoring local television broadcasts by the regional broadcasting commission of Jambi Province. The research method used is juridical empirical to be able to find answers about how the local television broadcast conditions in Jambi Province and the monitoring strategy carried out by the regional broadcasting commission. Based on the research results, data shows that there are many violations, especially during the implementation of regional head elections and there are 12 (twelve) violations that have been given a reprimand sanction, the violations that occur are evenly distributed in all programs both advertising, news and cinema. Television broadcast surveillance strategy by monitoring broadcasts and receiving reports from the public. The theory used in this scientific article is the theory of legal effectiveness which reviews the success in implementing the law, failure in implementation and the factors that influence it. Because in this case the success in implementing the law on this scientific article is obeyed by the broadcasting institutions that are subject to sanctions. As for local television located outside Jambi City, the strategy was to form volunteer supervisors located in each district / city where local television was available
Kewenangan Pejabat Pengganti Kepala Daerah Dalam Penyelenggaraan Pemerintah Daerah Dari Perspektif Peraturan Perundang-Undangan
No full textThis research is motivated by the existence of inconsistencies in norms, ambiguity of norms, and differences in interpretation or designation of Substitute Regional Heads who are unable to carry out tasks. Regional Government Law and its differences with the authority of Substitute Officials in the Government Administration Law.â€The research methodâ€usedâ€is normative research “using†(Statute Approach)â€and (Conceptual Approach)â€. Legal materials in this study include primary legal materials, secondary legal materials,â€and tertiary legal materials. Theâ€results “of this studyâ€conclude that the Substitute Official Arrangement in the Government Administration Act actually only applies to the replacement of Administrative Positions so that it cannot be used to replace the Regional Head Position as a political position. There are only 2 types of Substitute Officials in the Government Administration Law, namely: (a) Daily Implementing Officers (Plh) and (b) Task Executing Officers (Plt). There are 4 types of Nomenclature of Substitute Officials in the Regional Government Law and its implementing regulations, namely: (a) Acting Regional Head (Plt KDH); (b) Acting Regional Head (Pj KDH); (c) Temporary Regional Head (Pjs KDH); and (d) Daily Implementing Regional Head (Plh KDH) It is hoped that later the relevant Government will issue a new regulation or explanatory regulation related to the Executing Tasks, Daily Executors, Temporary Acting and Acting.Penelitian dilatarbekangi adanya inkonsistensi norma, kekaburan norma, dan perbedaan tafsir atau sebutan Pejabat Pengganti kepala daerah yang berhalangan untuk melaksanakan tugas. Adapun tujuan dari penelitian ini adalah untuk mengetahui dan memahami tugas dan kewenangan Pejabat Pengganti didalam Undang-Undang Administrasi Pemerintahan serta pengaturan Pejabat Pengganti Kepala Daerah didalam Undang-Undang Pemerintahan Daerah dan perbedaannya dengan kewenangan Pejabat Pengganti dalam Undang-Undang Administrasi Pemerintahan. Penelitian metode yang digunakan adalah normatif penelitian. menggunakan pendekatan konseptual (Conceptual Approach)danâ€pendekatan perundang-undangan (Statute Approach) . “Bahan hukum yang yang digunakan pada penelitian ini meliputi “bahan hukumâ€sekunder, “bahan hukum†tersier, dan“bahanâ€hukum primerâ€. Hasil dari“penelitian iniâ€menyimpulkan bahwa Pengaturan Pejabat Pengganti didalam Undang-Undang Administrasi Pemerintahan sebenarnya hanya berlaku untuk penggantian Jabatan Administrasi sehingga tidak dapat digunakan untuk penggantian Jabatan Kepala Daerah sebagai jabatan politik. Nomenklatur Pejabat Pengganti dalam Undang-Undang Administrasi Pemerintahan hanya ada 2 jenis yaitu: (a) Pejabat “Pelaksana Harian (Plh) dan (b) Pejabat Pelaksana Tugas (Plt)â€.Nomenklatur“Pejabatâ€Pengganti dalam Undang-Undang Pemerintahan Daerah dan peraturan pelaksananya dikenal 4 jenis, yaitu: (a) Pelaksana Tugas Kepala Daerah (Plt KDH); (b) Penjabat Kepala Daerah (Pj KDH);(c)Pejabat Sementara Kepala Daerah (Pjs KDH); dan (d) Pelaksana Harian Kepala Daerah (Plh KDH)Diharapkannanti untuk Pemerintah yang bersangkutan mengeluarkan suatu peraturan baru atau peraturan penjelas terkait dengan“Pelaksana Tugas,Pelaksana Harian,Penjabat Sementara dan Penjabatâ€
PROSPEKTIF OMNIBUS LAW BIDANG SUMBER DAYA ALAM
No full textTujuan penelitian ini adalah untuk mengkaji prospektif model pengaturan Sumber Daya Alam, yang dapat menjadi umbrella act dan keterpaduan dalam menyatukan kebijakan Sumber Daya Alam (kelembagaan), sehingga terbentuk sinergi pengelolaan Sumber Daya Alam guna mewujudkan pembangunan berkelanjutan yang dapat memotret tindakan pemerintah. Metode penelitian yang digunakan adalah yuridis normatif dengan menggunakan bahan hukum primer, sekunder dan tersier. Sedangkan pendekatan yang digunakan adalah pendekatan historis, pendekatan perundang-undangan, pendekatan konsep serta pendekatan prospektif, dengan didasari kuesioner yang menjadi bahan hukum primer. Hasil penelitian menunjukkan, pengaturan Sumber Daya Alam yang ditemui dalam banyak peraturan perundang-undangan menjadi penyebab kerusakan dan pencemaran lingkungan hidup yang tidak terkendali karena konflik norma yang tidak terhindarkan. Model harmonisasi perundangundangan bidang Sumber Daya Alam dalam wujud omnibus law wajahnya tumpang tindih perlu diakhiri. Saatnya pengaturan dan kelembagaan Sumber Daya Alam segera dirampingkan dalam suatu kelembagaan yang terpadu, sehingga koordinasi kebijakan bidang ekologi, ekonomi dan sosial dapat terawasi melalui sistem pembangunan berkelanjutan. Sinergi kebijakan Sumber Daya Alam akan mempercepat proses pembangunan dan meminimalisir konflik serta sengketa bidang Sumber Daya Alam
Sosialisasi Terhadap Pembentukan Badan Usaha Milik Desa Menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa
No full textProgram Pengabdian Kepada Masyarakat di Kabupaten Sungai Penuh Kerinci memberikan Sosialisasi terhadap pembentukan Badan Usaha Milik Desa menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa dimana dilihat Keterlibatan pemerintah desa sebagai penyerta modal terbesar BUMDes atau sebagai pendiri bersama masyarakat diharapkan mampu memenuhi Standar Pelayanan Minimal (SPM), yang diwujudkan dalam bentuk perlindungan (proteksi) atas intervensi yang merugikan dari pihak ketiga (baik dari dalam maupun luar desa). Demikian pula, pemerintah desa ikut berperan dalam pembentukan BUMDes sebagai badan hukum yang berpijak pada tata aturan perundangan yang berlaku. Ketentuan Pasal 1 angka 6 UU No. 6 Tahun 2014 tentang Desa disebutkan bahwa Badan Usaha Milik Desa, yang selanjutnya disebut BUMDesa, adalah badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh Desa melalui penyertaan secara langsung yang berasal dari kekayaan Desa yang dipisahkan guna mengelola aset, jasa pelayanan, dan usaha lainnya untuk sebesar-besarnya kesejahteraan masyarakat Desa. Badan Usaha Milik Desa (BUMDes) adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintahan desa dalam upaya memperkuat perekonomian desa dan dibentuk berdasarkan kebutuhan dan potensi desa. Sebagai salah satu lembaga ekonomi yang beroperasi dipedesaan, BUMDes harus memiliki perbedaan dengan lembaga ekonomi pada umumnya. Hal ini dimaksudkan agar keberadaan dan kinerja BUMDes mampu memberikan kontribusi yang signifikan terhadap peningkatan kesejahteraan warga desa
Empowering Rural Communities Through Waste Bank Socialization for Sustainable Environmental Management
No full textThis community service initiative aimed to increase environmental awareness among residents of Pelayang Raya Village, Indonesia, through a socialization program focused on the establishment of a community-based waste bank. The activity involved 60 participants, including village officials, women’s groups, youth organizations, and traditional leaders. The program introduced key concepts of waste management based on the 3R principles—reduce, reuse, and recycle—while also outlining the operational mechanisms for forming and managing a waste bank. As a result, participants reached a consensus to formally establish a waste bank and agreed to follow up with student-assisted implementation through the MBKM KKN-T program. The project succeeded in fostering collaboration between community stakeholders, raising awareness, and laying a foundation for sustainable waste governance. However, the initiative was limited by its one-time implementation, uneven community participation, and the absence of a formal legal framework. Future programs should include ongoing training, regulatory support, and strategies for waste valorization to maximize the impact. Overall, the activity demonstrated the potential of participatory, community-driven environmental initiatives to build sustainable local systems and support rural circular economy models
