43 research outputs found
IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK
No full textThe 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 Tax</p
ARBITRASE ISLAM DALAM PERSPEKTIF ISLAM DAN HUKUM POSITIF
No full textThe business world today has grown indefinitely so as to break through the dimensions of human life and behavior of the economy into banking minded and change the values and aspects of the business itself, either legally or sociologically. Business development with the pattern and any system can not be separated from the financial institution whose name the bank. Banking deregulation undertaken by the government has been precise to support the economy in order to develop better. With the enactment of Law Number 10 of 1998 concerning amendments to the Law Number 7 of 1992 on Banking, is an opportunity and provide an opportunity for Muslims to establish a bank based on Islamic Shari'a, as support to the business world and the economy of the people. With the presence of banks based on Islamic Shari'a is expected to accelerate the economic revival in the race entering the era of globalization.Keywords: Arbitration Islam, the Islamic Perspective, Positive Law </p
HUBUNGAN KEWENANGAN PEMERINTAH PUSAT DAN DAERAH DALAM MENGURUS BIDANG PERTANAHAN DIHUBUNGKAN DENGAN HUKUM POSITIF
No full textLaw Number 32 of 2004 of governmental authority in the land sector remains handed over to the autonomous region. Law Number 32 of 2004 requires the district/city governments to conduct business in the area of land as part of the implementation of regional autonomy and a mandatory affair because it is so fundamental with regard to rights and basic services citizens. The affairs of the land sector is very essential as it relates to the issue of community rights to land. Therefore, the government must provide the public with regard to the maintenance in the land sector. But on the other hand the government has not completed the handover of authority in the field of regulation of land through implementing regulations. Keywords: Central and Local Government Authority, Land and Legal Affairs Positive</p
HARMONISASI PRINSIP-PRINSIP TRIPS AGREEMENT DALAM HAK KEKAYAAN INTELEKTUAL DENGAN KEPENTINGAN NASIONAL
No full textThe research aims to find a legal politics of harmonization the Intellectual Property Rights (IPR) of Indonesia with WTO/TRIPs agreement. Based on the juridical approach of secondary data, it was concluded that there is a harmonization between legal arrangements of IPR with the WTO/TRIPs agreement. The reason given by the government is because Indonesia has ratified the WTO/TRIPs agreement, and it is 'full complience' and 'non-reservation', and due to the insistence of developed countries of IPR owners against Indonesia and the needs of national IPRs. There is no courage to create legal politics of our own IPR, which is derived from the philosophy of Pancasila, 1945 Constitution and national interests. Fear of the threat of developed countries must be resisted and overcome by intelligence. Keywords: Trips Agreement, Intellectual Property Rights , National Interest </p
PEMBIAYAAN MURABAHAH DALAM PERSPEKTIF FIQH ISLAM, HUKUM POSITIF DAN HUKUM SYARIAH
No full textMurabaha financing. Murabaha is an agreement of sale and purchase between the two parties, in which the buyer and seller agree on the sale price; which consists of purchase price plus purchase costs and profits for sellers. Another understanding of Murabaha is an agreement of sale and purchase by declaring the acquisition cost and the benefits agreed upon by the seller and buyer. Murabaha can be made in cash, or also pay in installments. Another understanding of Murabaha is a sale and purchase transactions, which is the bank received a number of advantages. In this case, the bank become a seller and customers into buyers. Keywords: Murabaha Financing, Positive Law and Sharia Law</p
Analysis of Joint Property Disputes Undergoing Mediation: A Case Study of the Pasir Pangaraian Religious Court
No full textMarriage is an inner relationship between a man and a woman whose aim is to form an eternal family based on the Almighty Godhead. Joint assets are assets that are acquired throughout the marriage from the time the marriage takes place until the marriage ends or the dissolution of the marriage due to divorce, death or a court decision. Mediation is an effort to resolve conflict by involving a neutral third party, who does not have the authority to make decisions that helps the disputing parties reach a resolution (solution) that is acceptable to both parties. This research aims to analyze joint assets from the perspective of statutory regulations, customary law and Islamic law, as well as dispute resolution through mediation. In this research, the author uses case study data from the Pasir Pengaraian religious court to find out the problems of joint property disputes which were resolved through mediation. The results of this research show that even though there are problems that arise because one party feels that the distribution is unfair, they can find a middle point through mediation. Therefore, mediation has become an important mechanism in law and mediation provides an effective solution to resolve disputes between the parties involved without having to go through formal justice channels. By holding mediation, the disputing parties hand over the resolution of their dispute to one or more independent arbitrators who are considered experts in the matte
Addressing and Improving Legal Development in the Economy Through a Case Study of the Increase in Hajj Pilgrimage Costs in Indonesia
No full textThe Hajj pilgrimage is an important religious journey and must be carried out by all Muslims in the world and Indonesia has the largest Muslim population in the world. This research aims to analyze the development of the number of Hajj pilgrims in Indonesia in recent years and analyze the significant increase in Hajj costs after the Hajj pilgrimage was closed during the Covid-19 pandemic. In this research, the author uses statistical data to determine the development of Hajj pilgrims, the factors increasing the cost of the Hajj pilgrimage and the social and economic impact. The results of this research show that despite the increase in the cost of the Hajj pilgrimage, pilgrims still continue to increase compared to the previous year. One of the factors for the increase in Hajj pilgrims is due to the closure of access to the Hajj pilgrimage in 2020 to 2021, this is due to the Covid-19 pandemic. The impact of the pandemic has affected all countries' economies, one of the countries affected is Indonesia, because this significant change in the Indonesian economy has resulted in an increase in the cost of the Hajj. With the proposed increase in the cost of the Hajj pilgrimage every year, it is a form of understanding regarding legal and economic development in Indonesia. It can be said that if the law is unable to play an effective role, it will certainly have a negative impact on economic development
The Legal Reform of Venture Capital Financing Institutions As a Financing Alternative for Micro Small and Medium Enterprises
No full textSo far, the role of venture capital has not been optimal, or it can be said that while it is not working. In practice, in Indonesia, venture capital companies carry out their business like banking. That until now, in general, venture capital companies practice more as credit providers as the usual practice of providing bank loans. All requirements and conditions requested for a business partner company (actually: a debtor) are like a bank in giving credit. Therefore a legal reform of venture capital financing institutions is needed to optimize financing for micro, small, and medium enterprises to realize national development
"Pengabdian Perguruan Tinggi melalui Kuliah Kerja Nyata (KKN) di Desa Dayu, Karanganyar, Jawa Tengah: Implementasi Tri Dharma Perguruan Tinggi
No full textHigher education plays a crucial role in developing quality human resources (HR) through the implementation of the Tri Dharma of Higher Education, including the Community Service Program (KKN) as a form of service to the community. The KKN activity in Dayu Village, Karanganyar, Central Java, is a tangible implementation of the community service pillar within the Tri Dharma. Before conducting KKN activities, students conduct surveys to directly understand the village's conditions. The KKN activity took place from January 16 to February 11, 2023. The implementation method of KKN includes various activities such as tutoring for children in TPA, study guidance, participation in posyandu for toddlers and the elderly, religious activities, as well as various health socialization and community development programs. Additionally, there were economic strengthening activities through the creation of logos for local SMEs and product promotion through social media. Socialization about the use of antibiotics, proper handwashing practices, and the introduction of various types of traditional medicines also became the focus of activities. The results of this KKN show the community's enthusiasm to participate and support the implemented programs. Despite challenges, spirit and cooperation successfully overcome these obstacles. KKN in Dayu Village not only provides direct benefits to the community but also provides valuable experiences for students in applying the knowledge learned in higher education to enhance the welfare and development of the local community.Perguruan tinggi memegang peran penting dalam mengembangkan sumber daya manusia (SDM) berkualitas melalui pelaksanaan Tri Dharma Perguruan Tinggi, termasuk kegiatan Kuliah Kerja Nyata (KKN) sebagai bentuk pengabdian kepada masyarakat. Kegiatan KKN di Desa Dayu, Karanganyar, Jawa Tengah, merupakan implementasi nyata dari pilar pengabdian kepada masyarakat dalam Tri Dharma tersebut. Sebelum melaksanakan kegiatan KKN, mahasiswa melakukan survei untuk memahami kondisi desa secara langsung. Kegiatan KKN dilaksanakan dari 16 Januari hingga 11 Februari 2023. Metode pelaksanaan KKN mencakup berbagai kegiatan, seperti pendampingan TPA anak-anak, bimbingan belajar, partisipasi dalam posyandu balita dan lansia, kegiatan keagamaan, serta berbagai program sosialisasi kesehatan dan pengembangan masyarakat. Selain itu, terdapat kegiatan penguatan ekonomi melalui pembuatan logo untuk UMKM lokal serta promosi produk melalui media sosial. Sosialisasi mengenai penggunaan antibiotik, praktik cuci tangan yang benar, serta pengenalan jenis-jenis obat tradisional juga menjadi fokus kegiatan. Hasil dari KKN ini menunjukkan antusiasme masyarakat dalam berpartisipasi serta memberikan dukungan terhadap program-program yang dilaksanakan. Meskipun terdapat kendala, semangat dan kerjasama berhasil mengatasi hambatan tersebut. KKN di Desa Dayu tidak hanya memberikan manfaat langsung bagi masyarakat, tetapi juga memberikan pengalaman berharga bagi mahasiswa dalam menerapkan ilmu yang dipelajari di perguruan tinggi untuk meningkatkan kesejahteraan dan pembangunan masyarakat lokal
Development of Limited Liability Companies after the Enactment of Law Number 6 of 2023 Concerning the Ratification of Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation
No full textThis study aims to analyze the development of limited liability companies (LLCs) following the enactment of Law Number 6 of 2023, which ratifies Government Regulation in Lieu of Law Number 2 of 2022 on Job Creation, and to explore the concept of The Private Individual Limited Company in Indonesia. The research employs a qualitative methodology, using a normative legal approach. The findings indicate that the Job Creation Law introduced a new legal entity, The Private Individual Limited Company, and altered the conventional paradigm of LLCs. Previously, LLCs were understood as capital partnerships requiring at least two founders, formed through an agreement. However, under the new law, LLCs can now be established by a single individual, provided the company qualifies as a micro, small, or medium enterprise (MSME). The concept of The Private Individual Limited Company allows a single person to establish an LLC, expanding the traditional understanding of LLCs as partnerships formed through agreements. However, this concept of single-person LLCs is not entirely new in Indonesia. Before the Job Creation Law, the Company Law (PT Law) already permitted such exceptions, allowing LLCs to be established by one person if the company’s shares were wholly owned by the state, state-owned enterprises, or regional government-owned enterprises
