scholarly journals Tinjauan Terhadap Penyelesaian Sengketa Pajak Melalui Lembaga Keberatan

2018 ◽  
Vol 1 (3) ◽  
pp. 268-279
Author(s):  
Nabitatus Sa'adah
Keyword(s):  
Dispute Resolution ◽  
The Other ◽  
Moral Integrity ◽  
Legal Research ◽  
Positive Law ◽  
Other Hand ◽  
The One

AbstractThis study aims to determine the review of tax dispute resolution through objection agencies. The method used in this study is normative legal research. The results of the study point out that First, the position of the tax objection institution, including one form of administrative effort, is recognized as being in the positive law of Indonesia, specifically to resolve an administrative dispute. Second, the position of the objection institution, on the one hand, is intended to accelerate the settlement of tax disputes, but on the other hand, has a weakness related to the objectivity of the decision considering the breaker is one of the parties that issued the decision. The suggestion of this research is that if the objection institution is seen as very important in its existence, especially in an effort to accelerate the settlement of tax disputes, the institution must be truly able to demonstrate its existence as an institution capable of providing objective dispute resolution. Breakers must uphold moral integrity so that they can produce fair decisions.Keywords: Tax Disputes, Objection Institutions, Legal SettlementAbstrakPenelitian ini bertujuan untuk mengetahui tinjauan terhadap penyelesaian sengketa pajak  melalui  lembaga keberatan. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif. Hasil penelitian menujukan bahwa Pertama, Kedudukan lembaga keberatan pajak termasuk salah satu bentuk upaya administrasi  diakui keberadaannya dalam hukum positif  Indonesia khususnya untuk menyelesaikan suatu sengketa administrasi. Kedua, Kedudukan lembaga keberatan disatu sisi dimaksudkan untuk mempercepat penyelesaian sengketa pajak, tetapi disisi lain mempunyai kelemahan terkait keobyektifan putusan mengingat pemutus adalah salah satu pihak yang mengeluarkan putusan. Saran dari penelitian ini adalah apabila lembaga keberatan dipandang sangat penting keberadaannya khususnya dalam upaya mempercepat penyelesaian sengketa pajak maka lembaga tersebut harus betul-betul mampu menunjukkan eksistensinya sebagai lembaga yang mampu memberi penyelesaian sengketa yang obyektif. Pemutus harus menjunjung tinggi integritas moral sehingga mampu menghasilkan keputusan yang adil.Kata Kunci: Sengketa Pajak, Lembaga Keberatan, Penyelesaian Hukum

Timber

2018 ◽  
Author(s):  
Christine Cheng
Keyword(s):  
Civil War ◽  
Dispute Resolution ◽  
Charles Taylor ◽  
The Other ◽  
Other Hand ◽  
Forestry Sector ◽  
The Government ◽  
The One ◽  
Timber Market

During the civil war, Liberia’s forestry sector rose to prominence as Charles Taylor traded timber for arms. When the war ended, the UN’s timber sanctions remained in effect, reinforced by the Forestry Development Authority’s (FDA) domestic ban on logging. As Liberians waited for UN timber sanctions to be lifted, a burgeoning domestic timber market developed. This demand was met by artisanal loggers, more commonly referred to as pit sawyers. Out of this illicit economy emerged the Nezoun Group to provide local dispute resolution between the FDA’s tax collectors and ex-combatant pit sawyers. The Nezoun Group posed a dilemma for the government. On the one hand, the regulatory efforts of the Nezoun Group helped the FDA to tax an activity that it had banned. On the other hand, the state’s inability to contain the operations of the Nezoun Group—in open contravention of Liberian laws—highlighted the government’s capacity problems.

Competing constraints in alternative dispute resolution

1996 ◽  
Vol 19 (2) ◽  
pp. 79-114 ◽  
Author(s):  
Calvin D. Smith
Keyword(s):  
Dispute Resolution ◽  
Rapid Growth ◽  
Alternative Dispute Resolution ◽  
Preliminary Analysis ◽  
The Other ◽  
Mediation Process ◽  
Other Hand ◽  
Community Justice ◽  
Justice Program ◽  
The One

Despite rapid growth in the provision of alternative dispute resolution services by governments, little sociological attention has been paid to the emerging form these services take. In this paper I offer a preliminary analysis of mediations conducted by the Community Justice Program in Queensland. I focus on the interactional management of two competing constraints on the talk. On the one hand mediation services must provide an accountably standardised and recognisable process. This creates the need for formalisation of the mediation process. On the other hand, because of philosophical commitments to disputant control over the dispute and its outcome, Community Justice Program mediations must be conducted in such a way as to display this commitment to disputant control and authority in the proceedings. This creates a conflicting need for displays of informality. This paper focuses on some strategies which appear to be designed to achieve this mix of formality and informality in Community Justice Program mediations.

6 Expedited Proceedings: (SIAC RULE 5)

2018 ◽  
Author(s):  
Choong John
Keyword(s):  
Dispute Resolution ◽  
Cost Efficiency ◽  
The Other ◽  
International Arbitration ◽  
Perceived Need ◽  
The Core ◽  
Other Hand ◽  
Cost Efficient ◽  
The One

One of the criticisms against international arbitration is its occasional failure to live up to its potential for the expeditious resolution of disputes. Indeed, there is a tension at the core of modern international arbitration. On the one hand, parties seek speedy, cost-efficient, and final dispute resolution; while on the other hand, the absence of an appeal mechanism for arbitral awards generates a perceived need for exhaustive analysis of every fact and conceivable argument and for the retention of the ‘best’ (and therefore the busiest) lawyers and arbitrators, creating an attendant risk of ever-longer and more expensive arbitration proceedings. This chapter discusses the SIAC's rules designed to achieve expedition and cost-efficiency in all cases. These include Rule 5.1 on circumstances in which the expedited procedure may be appropriate, and Rule 5.2 covering the SIAC expedited procedure.

scholarly journals Cheating in chess: a call for an integrated disciplinary regulation

2020 ◽  
Vol 8 ◽  
pp. 57-83
Author(s):  
Salomėja Zaksaitė
Keyword(s):  
Human Rights ◽  
Legal Regulation ◽  
The Other ◽  
Computer Assisted ◽  
Sports Law ◽  
Legal Research ◽  
Other Hand ◽  
Broad Concept ◽  
The One

This article examines recent regulation in the sport of chess with a focus on cheating. On the one hand, disciplinary law in chess could be considered relatively underdeveloped compared with other sports. On the other hand, however, this kind of ‘underdevelopment’ might be appropriate since chess governing bodies have not yet introduced interventionist rules. These two interacting perspectives shape the aim and the objectives of legal research designed to protect the chess community from cheating by suggesting adequate disciplinary measures. The analysis focuses mainly on two forms of cheating: computer-assisted cheating and match-fixing. The broad concept of cheating and relatively young legal regulation in an under-researched sport call for interdisciplinary analysis, therefore, knowledge of sports law, human rights as well as criminology is applied.

scholarly journals Effectiveness of the Various Mechanisms and Practices in Preventing and Resolving Individual Labour Conflicts in Romania

2015 ◽  
Vol 25 (1) ◽  
pp. 92-107
Author(s):  
Alexandra Braica ◽  
Serghei Mesaros
Keyword(s):  
Dispute Resolution ◽  
Institutional Capacity ◽  
The Other ◽  
Social Dialogue ◽  
Other Hand ◽  
Labour Dispute ◽  
Social Partners ◽  
The One ◽  
Labour Disputes

Abstract In our country, the practice of individual labour dispute resolution shows that it predominantly appeals to the courts, to the detriment of alternative mechanisms for individual labour dispute prevention and resolution. Therefore, we believe the focus should be on developing those practices and mechanisms, on the one hand to prevent the emergence of a labour dispute, and on the other hand to steer the conflict settlement through mediation. This paper refers to the existing situation in Romania, in terms of legislation and practice in the field. Promoting programs to increase the institutional capacity of social partners for resolving labour disputes, both individual and collective, would be an approach in accordance with the principles of social dialogue and would really contribute to developing a culture of social dialogue in Romania

Marriage conclusion in Belgian Muslim families: Navigating transnational social spaces of normativity

2016 ◽  
Vol 14 (1) ◽  
pp. 11-24
Author(s):  
Kim Lecoyer
Keyword(s):  
Focus Groups ◽  
Public Space ◽  
Dispute Resolution ◽  
The Other ◽  
Social Spaces ◽  
Other Hand ◽  
Transnational Social Spaces ◽  
The One ◽  
Local Discourses ◽  
Religious Actors

This article examines multiple normative frameworks that shape rules and expectations for marriage conclusion among Muslim families in Belgium and highlights how women in particular understand, use and resist these norms. Among these normative frameworks, particular attention is given to the study of Islamic normative discourses, which frequently originate in a transnational public space of Islamic norms and reference, but are at the same time locally situated in daily practices and local discourses. The article is based on fieldwork conducted in Belgium with different religious actors on the one hand, and interviews and focus groups with, mainly female, members of Belgian Muslim families on the other hand. The data stems from a broader research on non-state family practices and dispute resolution among Muslim families of migrant origin living in Belgium.

La buona medicina sintesi di prudenza e sollecitudine: una riflessione a partire da Paul Ricoeur

2015 ◽  
Vol 64 (1) ◽  
Author(s):  
Maria Teresa Russo
Keyword(s):  
Therapeutic Alliance ◽  
Paul Ricoeur ◽  
The Other ◽  
Interpersonal Relation ◽  
Positive Law ◽  
Other Hand ◽  
Good Medicine ◽  
Paul Ricœur ◽  
General Norm ◽  
The One

Parlare di buona medicina significa sottolineare la dimensione morale dell’atto medico, sottraendolo sia al legalismo sia al relativismo della scelta soggettiva. La deontologia, infatti, è esposta a un duplice rischio: quello di ridursi all’ambito della coscienza e pertanto al sistema di valori del medico o, al contrario, quello di trasformarsi in mero codice, assimilandosi così al diritto positivo. Nel primo caso, gli spazi di autonomia decisionale del medico o del paziente si allargano ingiustificatamente, mentre nel secondo si trasforma in un rapporto contrattuale quella che è una relazione intersoggettiva asimmetrica, pretendendo di cautelarsi da ogni rischio o di risolvere i contenziosi a colpi di diritto penale. Né l’una né l’altra immagine della deontologia tengono conto che l’incontro tra la professionalità del medico e la vulnerabilità del paziente ha nella cornice normativa una condizione necessaria ma non sufficiente, che deve essere completata e giustificata alla luce di un’etica delle virtù. Appare importante, dunque, la distinzione operata da Paul Ricoeur tra il giusto, il legale e l’equo, soprattutto in quelle circostanze che richiedono dal medico decisioni delicate in un contesto di incertezza o di grave conflittualità. È in questa prospettiva che si inserisce l’esercizio della prudenza o phrónesis, indispensabile per formulare un giudizio orientato alla scelta di quel meglio che è possibile nella circostanza specifica, conciliando il rigore della norma generale con la singolarità della situazione concreta. Nei saggi dedicati all’arte medica, Ricoeur traccia una vera e propria architettura dell’alleanza terapeutica, stratificandola in tre livelli: prudenziale, deontologico e teleologico. Il giudizio prudenziale è inseparabile da quelle garanzie deontologiche, che preservano la fragilità dell’alleanza terapeutica, minacciata da diverse istanze. D’altra parte, l’etica medica resta priva di giustificazione se non è ancorata a una precomprensione antropologica, che tenga conto dell’integrità e dignità della persona del paziente. ---------- Speaking of good medicine is a way to underline the moral dimension of the medical act and to subtract it both from any legalism and relativism of a subjective choice. In fact, deontology is exposed to a double risk: on the one hand, it can be reduced to private conscience and therefore to a scale of values of the doctor; on the other hand, it can be completely transformed and be assimilated into a code of positive laws. In the former case, the space for the decision-making autonomy of the doctor or the patient expands beyond any justifiable limit. In the latter case, deontology, which is actually an asymmetric interpersonal relation, becomes a purely contractual matter, where positive law is considered the only means for protecting oneself from risks and for solving any contentious by using legal proceeding. Neither the one nor the other concept of deontology consider that the professionalism of the doctor and the vulnerability of the patient move within a normative framework with conditions that are necessary but not sufficient, which has to be completed and justified in the light of virtue ethics. Therefore, Paul Ricoeur’s distinction between what is just, legal, and good proves to be of great importance, in particular in those uncertain and conflicting situations that demand delicate decisions from the doctor. It is in this context that prudence or phrónesis makes its appearance. In fact, prudence is indispensable to formulate a judgment that tends towards the best possible decision under specific circumstances, combining the rigor of the general norm with the singularity of the concrete situation. In his essays dedicated to medical art, Ricoeur is outlining something like a real architecture of therapeutic alliance, articulated in three moments: prudential, deontological, and theological. Prudential judgment is inseparable from deontology, which guarantees support and protects the vulnerability of the therapeutic alliance threatened by various requests. On the other hand, medical ethics is not justified if it is not based on an anthropological understanding respectful of the personal integrity and dignity of the patient.

scholarly journals THE PARENTAL RESPONSIBILITY CONCEPT IN REPLACING CRIMINAL RESPONSIBILITY OF CHILD TO PARENT (THE STUDY OF INDONESIAN TRIBES CULTURE IN LAMPUNG AND AGA BALINESE TRIBES)

2017 ◽  
Vol 2 (2) ◽  
pp. 342
Author(s):  
Umi Rozah
Keyword(s):  
Social Order ◽  
Criminal Responsibility ◽  
The Other ◽  
Research Approach ◽  
Parental Responsibility ◽  
Legal Research ◽  
Other Hand ◽  
Penal Codes ◽  
The One ◽  
The Way

Crime is some action which declared that it should not be done by anyone, no matters  adults, juveniles or child. Anyone should be punished if he/she has done any crime which harmed or injuried someone or violated social order, as that was formulated in an Act and threated by punishment. An interesting question here are : How is the roles of parents in liability for any crimes which done by her/his child? Why the parents should endure liabilities  for any crime that he/she did not do it but just for child that may be they  know nothing about that.This written based on research which is performed in Lampung Tribe Society and Balinese Tribe Society.  Law is a mirror of society become an entry poin to access and to understand how cultures both of Lampung and Balinese Tribes Society to solve any crime that was done by the child . Here, the author wrote based on the penal codes Cepalo Walu Ngepuluh which is prevailing in Lampung Tribes Culture and Kitab Manawa Dharmacastra which is applying at Balinese Tribes Culture.This method research was performed by sociol legal research approach, that mixed socio research approach to search values of   both tribes society behavior in resolve the matters or crimes which was done by juveniles  in the one hand, and in the other hand this research used libraries approach to search any documents or any literatures that be related with how to resolve any crime was done by a juvenile.This article is very interesting because in Indonesian Penal Codes did not impose parental responsibility for the child’s offence . So this article could be the way out to relocating  the child’s criminal responsibility to his/her parents.

Strict Liability and Necessity in Grotius, Pufendorf, Smith, Kant, and Beyond

Grotiana ◽  
2021 ◽  
Vol 42 (1) ◽  
pp. 69-82
Author(s):  
Bart Wauters
Keyword(s):  
Strict Liability ◽  
The Other ◽  
Private Law ◽  
Positive Law ◽  
Other Hand ◽  
The One

Abstract This article compares the views of Grotius and subsequent authors on the doctrines of necessity and strict liability. This comparison takes place at two levels. On the one hand, there is a comparison of the views of Grotius with those of Pufendorf, Smith, Kant and recent Kantian authors. On the other hand, there is a comparison between the doctrines of necessity and strict liability. This exercise leads to the conclusion that strict liability does not have to be a mere matter of choice opted for by positive law, but in some instances can also be thought of as a requirement of a private law framework expressing the fundamental moral equal freedom of man.

scholarly journals Songs about Zuma: revelations of divisions after democracy

Literator ◽  
2010 ◽  
Vol 31 (1) ◽  
pp. 123-146 ◽  
Author(s):  
M. Groenewald
Keyword(s):  
South Africa ◽  
Supreme Court ◽  
Trade Unions ◽  
The Other ◽  
Moral Integrity ◽  
Other Hand ◽  
The Supreme Court ◽  
Women Abuse ◽  
The One ◽  
Ordinary Folk

In February 2006, when he was Deputy President of the country, Mr Jacob Gedleyihlekisa Zuma appeared in the Supreme Court in Johannesburg to defend himself against charges of rape. The charge of rape by a woman known only as Khwezi against a powerful politician, popular with many trade unions and many ordinary folk, not only gave rise to one of the major media events in that year in South Africa, but also revealed divisions in society and in politics. While Zuma supporters sang in his defence and to his praise, activists against women abuse criticised Zuma. On the one hand, the supporters of Zuma defended him with reference to his moral integrity; they also stated that he was the popular choice for future president, while they ridiculed the futile actions of his enemies. On the other hand, the activists against women abuse attempted to highlight Zuma’s behaviour as immoral and urged women to speak out against abuse. This opposition revealed new divisions in society at large, as will be shown in the analysis of the songs.

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