scholarly journals SANDERA PAJAK SEBAGAI ALAT PAKSA DALAM PENAGIHAN UTANG PAJAK ( Studi tentang Penegakan Hukum Pajak Melalui Sandera Pajak )

2015 ◽  
Vol 44 (1) ◽  
pp. 69
Author(s):  
Budi Ispriyarso
Keyword(s):  
Research Result ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
Tax Collection ◽  
Approach Method ◽  
The Government

Problems found in this study is the reason why the government uses tax hostages in tax collection, how hostage force to used as a tool in the collection of tax debts and how the hostage-taking in terms ofjuridical aspect. The approach method used in this research is the Socio Legal Research. Result is that there are several factors that become a reason for the tax hostage. Government (fiscus) in collecting tax debts with the tax hostages have been carried out in accordance with the provisions of the act . According to aspects of legal certainty, tax hostages in Indonesia has had a legal protection, named Law No. 19 of 2000 as well as some regulatory other aspects . From the legal justice aspect, protection law also granted to taxpayers affected by the gijzeling. From the aspect of expediency, the application of the gijzeling prove to be useful in improving taxpayer compliance.Permasalahan yang terdapat dalam penelitian ini adalah mengapa pemerintah menggunakan sandera pajak  dalam penagihan pajak, bagaimana penyanderaan dipergunakan sebagai alat paksa dalampenagihan utang pajak dan bagaimana penyanderaan ditinjau dari aspek yuridis. Metode Pendekatan yang dipergunakan dalam penelitian ini adalah metode Socio legal Research. Hasil Penelitian adalah ada beberapa faktor yang menjadi alasan dilakukannya penyanderaan pajak. Pemerintah (fiscus) dalam melakukan penagihan utang pajak dengan sandera pajak telah dilakukan sesuai dengan ketentuan undang-undang.Berdasarkan aspek kepastian hukum, sandera pajak di Indonesia telah mempunyai payung hukumnya  yaitu UU Nomor 19 tahun 2000 serta beberapa peraturan lainnya. Dari aspek keadilan, perlindungan hukum juga diberikan kepada wajib pajak yang terkena sandera pajak.Dari aspek kemanfaatan, penerapan sandera pajak bermanfaat dalam peningkatan kepatuhan wajib pajak.

scholarly journals Legal Protection of Brand Rights Holders for Brands Counterfeiting in E-Commerce in Indonesia

2020 ◽  
Vol 7 (2) ◽  
pp. 96-101
Author(s):  
Gede Angga Prawirayuda ◽  
I Nyoman Putu Budiartha ◽  
Ni Luh Made Mahendrawati
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Moral Rights ◽  
Legal Certainty ◽  
Legal Research ◽  
Economic Rights ◽  
Domain Names ◽  
The World ◽  
The Government ◽  
Internet Networks

The most detrimental thing is the use of domain names on internet networks that often use company name, brand and services without permission from the brand owner. The position of the brand is very important in the world of advertising and marketing. That happens because consumers in choosing a product related to the reputation of a brand, based on a sense of trust in the experience in using products with that brand. Aside from being a differentiator of a product with other products, a brand is also a valuable and commercial asset that has moral rights and economic rights. This study aims to analyse the preventive and repressive legal protection of trademark rights holders in e-commerce transactions. This research was conducted using the normative legal research method. The results of this study indicate that the preventive legal protection of trademark rights holders in e-commerce transactions is to register the trademark. The emphasis on preventive protection in this research is related to guarantees of the exercise of rights for brand rights holders in e-commerce transactions. That the presence of the government by drafting the Electronic Commerce Act and conducting socialization related to the legal protection of the parties in e-commerce is expected to be able to provide legal certainty of legal protection. Repressive legal protection in resolving trademark disputes is expected to create a guarantee for the enforcement of the rights of registered trademark rights holders in e-commerce transactions. Settlement of trademark disputes in e-commerce transactions can be done in 2 (two) ways, namely litigation and non-litigation.

scholarly journals Perjanjian Jaminan Fidusia Kaitan dengan Penyidikan Tindak Pidana Perlindungan Konsumen

2019 ◽  
Vol 1 (2) ◽  
pp. 157-166
Author(s):  
Iskandar Muda Sipayung ◽  
Tan Kamello ◽  
Marlina Marlina ◽  
Arie Kartika
Keyword(s):  
Consumer Protection ◽  
House Of Representatives ◽  
Criminal Investigation ◽  
Legal Certainty ◽  
Legal Research ◽  
Consumer Protection Act ◽  
Approach Method ◽  
The Republic ◽  
The Government ◽  
The Relationship

This research is normative legal research, an explanatory descriptive nature that aims to describe, disclose and explain the relationship between the non-criminal investigation of consumer protection with consumer guarantee agreements. The analysis is carried out using a juridical approach method which is then synchronized vertically or horizontally to related laws to see the existence of harmonization and certainty in the existing legal system. To further sharpen the results of the study also carried out an analysis of the effectiveness of the case. The results of the study provide an illustration that the Fiduciary Security Act has a problem in Article 15 regarding the provisions of the procedure for execution that is contrary to the HIR / RBg. Likewise, between Article 54 paragraph (3) and Article 56 paragraph (2) of the Consumer Protection Act, an inconsistency occurs in its application and implementation. With respect to agreements containing standard clauses, business actors and / or their management can be criminalized, in accordance with Article 18 in conjunction with Article 62 of the Consumer Protection Act. It is recommended that the Government and the House of Representatives of the Republic of Indonesia be able to revise these articles in order to realize legal certainty for all parties.

scholarly journals Implementation of Prudential Principles in the Use of Disinfectants as an Effort to Prevent Covid-19 Pandemic for Legal Protection of Ecosystems

2020 ◽  
Vol 1 (1) ◽  
pp. 58
Author(s):  
Otih Handayani
Keyword(s):  
Public Health ◽  
Environmental Law ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
Healthy Environment ◽  
Rapid Spread ◽  
The World ◽  
The Government ◽  
Almost All

<p>The Covid-19 pandemic spreads almost all over the world, including Indonesia. The rapid spread of many fatalities resulted in the government using various means to overcome the pandemic, among others, with preventive efforts through massive disinfectant spraying. This research aims to lysis on applying the principle of prudence in the use of a disinfectant. This research is doctrinal/normative legal research with a statutory approach. Data is collected with literature studies, qualitatively analyzed. The results describe the use of large and inappropriate disinfectants that cause environmental pollution and adverse effects on public health. Environmental law analysis using Law No. 32 of 2009 and the regulations below can protect legal certainty and protect everyone's right to a good and healthy environment to protect the entire ecosystem.</p>

scholarly journals Penegakan Hukum Pajak Melalui Penggunaan Sandera Pajak Dalam Penagihan Utang Pajak Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 73-81
Author(s):  
Yeni Nur Arifin
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
State Revenue ◽  
Finance Development ◽  
The Law ◽  
The Government

Taxes make a major contribution to the source of state revenue which is used to finance development in Indonesia. However, there are still many taxpayers / tax insurer who are not compliant in paying taxes. The problems in this study are why the government uses tax hostages in collecting tax debts, how hostages are used as a means of force in collecting tax debts and how hostage-taking is viewed from a juridical aspect. The research method used in this research is normative legal research method. The result of the research is that there are several factors that become the reasons for tax hostage taking. The government (fiskus) in collecting tax debt with tax hostages has been carried out in accordance with the provisions of the law. Based on the aspect of legal certainty, tax hostages in Indonesia already have a legal umbrella, namely Law no. 9 of 2000 and several other regulations. From the aspect of justice, legal protection is provided to taxpayers / tax insurer who are subject to tax hostages. From the benefit aspect, the application of tax hostages is beneficial in increasing taxpayer compliance.

scholarly journals The Execution Rights Of Dependents Online

2020 ◽  
Vol 7 (1) ◽  
pp. 8-13
Author(s):  
I Nyoman Semadiartha ◽  
I Nyoman Sujana ◽  
I Ketut Widia
Keyword(s):  
Legal Protection ◽  
The State ◽  
Online Auction ◽  
Legal Certainty ◽  
Legal Research ◽  
The Government ◽  
Bad Debt ◽  
Government Level

The study was motivated by the increasingly influential technology against the executions carried out by the Bank as an alternative to the completion of bad debt. Online auction based on article 6, UUHT is the executable can cause conflict parate norms, because the existence of regulations implementing the Government-level, as article 26 UUHT, associated with article 7 (1) of law No. 12 of 2011. Parate executions required by Court Fiat. The theory is a theory of hierarchi theory of norms, legal certainty and the theory of legal protection. This study aims to examine the dependent object execution rights in the settlement effort as the execution parate bad debt at The Rural of Banks and to describe the legal protection for the winner of the auction as a result of the implementation of the execution rights of dependents. This type of research and the approach is normative, legal research with approach of legislation and cases. The result of this study gave conclusion on the dependent right execution parate conducted an online lender as an alternative to the last settlement of bad debt, for quick and efficient. Auction winner gets legal protection internally, because the lender makes a deal with the auction winner that the auction is legal transactions such as selling in General. External legal protection, the State provides legal protection to all parties in the execution of rights to dependents.  

HUKUM DAN TEKLOGI SUATU KAJIAN TEORITIS TERHADAP PENOMENA LAYANAN TRANSFORTASI ONLINE

2017 ◽  
Vol 6 (1) ◽  
pp. 20
Author(s):  
Aria Dimas Harapan
Keyword(s):  
Economic Growth ◽  
Theoretical Study ◽  
Legal Protection ◽  
Creative Economy ◽  
Legal Certainty ◽  
The People ◽  
The Government ◽  
The Times

ABSTRACTThe essence of this study describes the theoretical study of the phenomenon transfortation services online. Advances in technology have changed the habits of the people to use online transfortation In fact despite legal protection in the service based services transfortation technological sophistication has not been formed and it became warm conversation among jurists. This study uses normative juridical research. This study found that the first, the Government must accommodate transfotation online phenomenon in the form of rules that provide legal certainty; second, transfortation online as part of the demands of the times based on technology; third, transfortation online as part of the creative economy for economic growth . 

Legal Review of Medical Emergency that Happened after a Failed Abortion Attempt

2020 ◽  
Vol 4 (1) ◽  
pp. 63
Author(s):  
Elfan Winoto
Keyword(s):  
Legal Protection ◽  
Criminal Code ◽  
Professional Standards ◽  
Doctor Who ◽  
Legal Research ◽  
Criminal Offender ◽  
Standard Operating ◽  
Medical Emergencies ◽  
The Government ◽  
Legal Consequences

<p>Abortion is the fifth highest cause of maternal mortality. Legal abortions are called <em>abortus provocatus medicinalis</em> and those that are illegal are called <em>abortus provocatus criminalis</em>. Indonesian law prohibits abortion except indications of medical emergencies and the consequences of rape. This study aims to determine the legal consequences of someone who failed an abortion and the legal protection of the doctor who treated her.</p><p>This legal research uses a juridical normative with a conceptual and legislative approach.</p><p>The results of the perpetrators and those who helped the abortion that caused medical emergencies to be threatened with Criminal Code Article 53. They cannot be convicted if in accordance with professional standards and standard operating procedures.</p><p>The conclusion and suggestion are the doctor cannot be convicted as a criminal offender or as an assistant to an abortion crime if it can be proven that an abortion is carried out in emergency condition to save mother or fetus and prevent disability. The government needs to make laws that regulate who will carry out safe, qualitative and responsible abortions.</p><p> </p><p>Abortion is the fifth highest cause of maternal mortality. Legal abortions are called <em>abortus provocatus medicinalis</em> and those that are illegal are called <em>abortus provocatus criminalis</em>. Indonesian law prohibits abortion except indications of medical emergencies and the consequences of rape. This study aims to determine the legal consequences of someone who failed an abortion and the legal protection of the doctor who treated her.</p><p>This legal research uses a juridical normative with a conceptual and legislative approach.</p><p>The results of the perpetrators and those who helped the abortion that caused medical emergencies to be threatened with Criminal Code Article 53. They cannot be convicted if in accordance with professional standards and standard operating procedures.</p><p>The conclusion and suggestion are the doctor cannot be convicted as a criminal offender or as an assistant to an abortion crime if it can be proven that an abortion is carried out in emergency condition to save mother or fetus and prevent disability. The government needs to make laws that regulate who will carry out safe, qualitative and responsible abortions.</p>

Pelaksanaan Pencatatan Blokir Sertipikat Hak Atas Tanah (Studi di Kantor Pertanahan Kabupaten Sleman dan Bantul)

Tunas Agraria ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 117-135
Author(s):  
Anisa Sekarsari ◽  
Haryo Budhiawan ◽  
Akur Nurasa
Keyword(s):  
Legal Protection ◽  
Land Rights ◽  
Legal Certainty ◽  
Land Registration ◽  
Land Dispute ◽  
Time Period ◽  
Recording Process ◽  
Potential Loss ◽  
The Government

Abstract: In order to give the assurance of legal certainty, certainty of rights and legal protection to holders and owners of land rights, the land registration shall be carried out. However, there is still a land dispute which now become a homework for The Government. This is because the certificate which should be a strong evidentiary can not guaranteed the legal certainty for the owner, so the person who right the land can blocking the certificate of land rights at Land Office. The issuance of Regulation Minister of Agrarian Affairs and Spatial / Head of National Land Office Number 13 Year of 2017 concerning the Procedures of Block and Sita which expected to create uniformity, standardization in recording process and abolition of registration blocked, it turns out not all the rules can be implemented at The Land Office of Sleman and Bantul Regency.The result of this research shows that blocking certificate process at Sleman Land Office and Bantul Land Office have a policy that the applicant is required to pay the blocking recording fee after the blocking received. Makes a potential loss to the (PNBP) which should be owned by Land Office for faced the problem of KKPweb application which have not been able to accomodate the time period of blocking. Keywords : blocking certificate, blocking, registration blocked Intisari: Dalam rangka memberikan jaminan kepastian hukum dan kepastian hak serta perlindungan hukum kepada pemegang dan pemilik hak atas tanah, maka dilaksanakan pendaftaran tanah. Namun demikian, masih saja terjadi sengketa pertanahan yang saat ini menjadi pekerjaan rumah bagi Pemerintah. Hal ini disebabkan karena, sertipikat sebagai alat pembuktian yang kuat ternyata belum menjamin kepastian hukum pemiliknya sehingga pihak yang merasa berhak atas tanah tersebut dapat melakukan blokir sertipikat hak atas tanah di Kantor Pertanahan. Dikeluarkannya Permen ATR/Kepala Nomor 13 Tahun 2017 tentang Tata Cara Blokir dan Sita yang diharapkan bertujuan untuk mewujudkan keseragaman, standarisasi dalam pelaksanaan pencatatan dan penghapusan catatan blokir ternyata tidak semua peraturan tersebut dapat dilaksanakan di Kantor Pertanahan Kabupaten Sleman dan Bantul. Hasil penelitian menunjukan bahwa pelaksanaan pencatatan blokir di kantor pertanahan Kabupaten Sleman dan Kabupaten Bantul terdapat kebijakan yaitu pemohon diwajibkan membayar biaya pencatatan blokir setelah blokirnya diterima membuat potensial loss terhadap (PNBP) yang seharusnya didapat kantor pertanahan untuk kendala yang dihadapi yaitu Aplikasi KKPweb yang belum dapat mengakomodir jangka waktu blokir. Kata Kunci: blokir sertipikat, pemblokiran, pencatatan blokir

scholarly journals Akses Karya Cipta Audiobook Bagi Disabilitas Netra : Perspektif HAM

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 433
Author(s):  
Bagus Gede Ari Rama Bagus Gede Ari Rama ◽  
Ni Ketut Supasti Dharmawan
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Legal Protection ◽  
People With Disabilities ◽  
Comparative Approach ◽  
Blind People ◽  
Legal Certainty ◽  
Legal Research

Audiobook access for people with disabilities is very important. Access is the convenience that people get from a service. This study aims to analyze the legal certainty and legal protection of audiobook copyright access for blind people with disabilities. This study uses a normative legal research method with a statutory approach and comparative approach. This research found that access to audiobooks' works has been regulated in the Marrakech Treaty, Copyright Act Number 28 of 2014 and Government Regulation Number 27 of 2019. Akses karya cipta audiobook bagi disabilitas sangat penting. Aksesibilitas merupakan kemudahan yang didapat oleh orang terhadap suatu layanan. Penelitian ini bertujuan untuk menganalisis kepastian hukum serta perlindungan hukum akses karya cipta audiobook bagi disabilitas tuna netra. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Dalam penelitian ini menemukan bahwa akses karya cipta audiobook telah diatur dalam Traktat Marrakesh, UUHC 2014 serta Peraturan Pemerintah Nomor 27 Tahun 2019.

scholarly journals Problematika Hak Kekayaan Intelektual Di Bidang Merek Bagi Pelaku Usaha Mikro Kecil Menegah

2021 ◽  
Vol 5 (2) ◽  
pp. 42-56
Author(s):  
Zulfikri Toguan
Keyword(s):  
Intellectual Property Rights ◽  
Research Method ◽  
Community Organization ◽  
Legal Protection ◽  
Geographical Indications ◽  
Legal Research ◽  
Protection Measures ◽  
Library Research ◽  
Trademark Registration ◽  
The Government

Legal protection for a mark of a place or origin of MSMEs can be done by first registering the mark to obtain legal force. In this case the Office/Agency/Community Organization assists by facilitating MSMEs in terms of socialization and assistance for trademark registration. Law Number 20 of 2016 concerning Marks and Geographical Indications provides improvements to previous laws, especially regarding preventive protection measures, namely registration procedures and registration fees. Brands produced by Indonesian MSMEs can help increase competitiveness in the development of new products. This research is normative or library research method, namely legal research carried out by reviewing and researching library materials in the form of primary legal materials and secondary legal materials. This study concludes: First, the problems in the protection of intellectual property rights in the field of branding for MSME products are due to the understanding of MSME actors on brand rights is still low/shallow so that MSME actors do not register the brand of MSME products. Second, efforts to provide brand protection to the MSME industry are by registering MSME brands and the government makes it easy for MSME industry players to register trademarks.

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