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Perspektif Hukum Atas Pelanggaran Barang Kena Cukai Yang Dilekati Pita Cukai Bukan Peruntukannya
Get PDFThe sanctions imposition that has been applied to violations of taxable goods that are subject to tax bands instead of their intended can cause legal uncertainty. This study aims to determine law enforcement against perpetrators of excisable goods violations that are attached to excise stamps aren’t intended for them and to find out legal perspective in Indonesia regarding the imposition of the sanctions for excisable goods violations that are attached with excise stamps instead of their intended. Research related to violations of excisable goods that are attached to excise stamps for non-designated items is rarely carried out. The method used is normative juridical, while data analysis was conducted qualitatively. From this study results it’s concluded that, if reviewed from a legal perspective in Indonesia, law enforcement that occurs when a manufacturer or importer of excisable goods attaches excise stamps to excisable goods that aren’t allocated can be penalized. This happens because factory operators or importers of excisable goods act as violation initiators or crime perpetrators, with the intention of avoiding some tax payments for personal gain as one form of crime. The Excise Law should be reviewed, especially in relation to imposing sanctions and improving the legal system in its structure terms, substance, and legal culture. Therefore, the imposition of the sanctions applied to excise violations can provide justice, benefit, and legal certainty.
Keywords: Excisable Goods, Excise Ribbons, Misappropriation, Criminal Sanctions, Legal Perspective
Pemberian sanksi yang selama ini diterapkan terhadap pelanggaran barang kena cukai yang dilekati pita cukai bukan peruntukannya dapat menimbulkan ketidakpastian hukum. Penelitian ini bertujuan untuk mengetahui penegakan hukum terhadap pelaku pelanggaran barang kena cukai yang dilekati pita cukai bukan peruntukannya dan untuk mengetahui perspektif hukum di Indonesia terkait pemberian sanksi atas pelanggaran barang kena cukai yang dilekati dengan pita cukai bukan peruntukannya. Adapun penelitian terkait pelanggaran barang kena cukai yang dilekati pita cukai bukan peruntukannya masih jarang dilakukan. Metode yang digunakan dalam penelitian ini adalah yuridis normatif, sementara analisis data dilakukan secara kualitatif. Dari hasil penelitian ini disimpulkan bahwa, jika ditinjau dari perspektif hukum di Indonesia, penegakan hukum yang terjadi apabila pengusaha pabrik atau importir barang kena cukai melekatkan pita cukai pada barang kena cukai yang bukan peruntukannya dapat dikenai sanksi pidana. Hal tersebut terjadi karena pengusaha pabrik atau importir barang kena cukai bertindak sebagai inisiator terjadinya pelanggaran atau pelaku kejahatan, dengan niat mengelakan sebagian pembayaran cukai demi keuntungan pribadi merupakan salah satu bentuk kejahatan. Hendaknya Undang-Undang Cukai dapat dikaji kembali khususnya terkait pemberian sanksi dan memperbaiki sistem hukum baik struktur, substansi maupun budaya hukumnya. Dengan demikian, pengenaan sanksi yang diterapkan pada pelanggaran cukai dapat memberikan keadilan, kemanfaatan dan kepastian hukum.
Kata Kunci: Barang Kena Cukai, Pita Cukai, Salah Peruntukan, Sanksi Pidana, Perspektif Huku
SUBSIDI KENDARAAN BERMOTOR LISTRIK BERBASIS BATERAI: SEBERAPA BESAR DAMPAK TERHADAP MASYARAKAT INDONESIA?
No full textIndonesia menjadi negara yang memiliki kualitas udara terburuk di Asia Tenggara dengan ditandai tingginya penggunaan kendaraan yang berasal dari minyak dan gas bumi. Sebagai negara yang menyumbang banyak emisi CO2 di dunia, Pemerintah Indonesia secara resmi telah menerbitkan bantuan subsidi untuk pembelian kendaraan bermotor listrik berbasis baterai (KBLBB). Program subsidi yang dicanangkan tersebut menuai banyak pro dan kontra di kalangan publik. Berdasarkan kajian literatur yang penulis lakukan, terdapat tiga dampak yang dapat dirasakan oleh masyarakat akibat adanya subsidi KBLBB, antara lain dampak terhadap ekonomi, lingkungan dan sosial. Oleh karena itu, penelitian ini bertujuan untuk mengkonfirmasi seberapa besar dampak terhadap masyarakat atas diberlakukannya subsidi KBLBB melalui aspek ekonomi, lingkungan dan sosial. Serta untuk mengetahui alternatif kebijakan yang diharapkan oleh masyarakat dalam program transisi energi melalui pendekatan top-down agar kebijakan yang disusun oleh Pemerintah dapat dirasakan oleh semua lapisan masyarakat. Penelitian menggunakan mix method research (explanatory / confirmatory research and description research) dengan sampel yang berjumlah 130 responden dari berbagai stratifikasi sosial. Metode analisis yang digunakan adalah Structural Equation Model (SEM) – Partial Least Square (PLS) 4.0 dan analisis NVIVO (Non-Numerical Unstructured Data Indexing Searching and Theorizing - VIVO). Hasil penelitian ini adalah subsidi KBLBB akan berpengaruh signifikan terhadap ekonomi sebesar 27,1%, lingkungan 40,9% dan sosial 57,2% secara keseluruhan. Artinya adanya subsidi KBLBB akan berpengaruh secara signifikan terhadap ekonomi, lingkungan dan sosial yang akan dirasakan langsung oleh masyarak. Dalam proses transisi energi, masyarakat juga lebih menginginikan transisi energi dengan mengoptimalkan penggunaan energi baru terbarukan
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
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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