scholarly journals Extending Tax Sovereignty to the Internet Space

2021 ◽  
pp. 37
Author(s):  
NIkolay Andreev
Keyword(s):  
Content Analysis ◽  
Research Methods ◽  
The State ◽  
The Internet ◽  
Legal Research ◽  
Global Challenges ◽  
Theory Of Law

The article analyzes the extension of tax sovereignty to the Internet space, and describes the legal instruments that regulate the taxation of digital companies and projects. The purpose of the study is to analyze trends in the spread of tax sovereignty to Internet projects and companies, and to find an answer to the question whether it is possible to extend the tax jurisdiction of the state to the Internet. Using historical and legal research methods, the author analyzed the works of researchers on theory of law and taxation and conducted a content analysis of the Organisation for Economic Co-operation and Development (OECD) acts and Russian tax legislation.The author concludes that many states have just begun the process of extending tax sovereignty to the Internet space. Effective tax instruments have not yet been developed, but work is underway in this direction. The author defines this trend as one of the global challenges of modern law.  

scholarly journals Psychosemantic Analysis of Metaphors in Psychological Counseling

2021 ◽  
Vol 29 (1) ◽  
pp. 165-183
Author(s):  
S.V. Krainyukov ◽  
Yu.V Goryunova
Keyword(s):  
Content Analysis ◽  
Research Methods ◽  
Psychological Testing ◽  
Emotional Valence ◽  
Semantic Differential ◽  
The State ◽  
Psychological Counseling ◽  
Research Material ◽  
Semantic Spaces

The paper describes the results of a psychosemantic study of metaphors in psychological counseling for adults. The research material consisted of metaphors from the records of 25 open individual psychological consultations. The chosen metaphors were evaluated by 80 respondents (50 women and 30 men) aged 25—54 (Mage=33.08, SD=9.25). The following research methods were used: the content analysis of metaphors and psychological testing in the framework of G. Kelly’s personality constructs and the specialized method of semantic differential. We present our classification of metaphors in psychological counseling. Categorical structures for evaluating metaphors in psychological counseling were identified, and the semantic spaces of metaphors for respondents of different sexes were constructed and analyzed. The results show that respondents evaluated metaphors based on the emotional valence (positive/negative) of the state they caused; the most positively perceived were educational metaphors of counselors that affected the cognitive sphere. Moreover, women found it more important that metaphors caused a state of calm or anxiety, and men paid more attention to funny or melancholy-inducing metaphors.

scholarly journals PEMBEBANAN TANGGUNG JAWAB PERDATA KEPADA KEPALA DAERAH AKIBAT WANPRESTASI OLEH KEPALA DINAS

2018 ◽  
Vol 11 (2) ◽  
pp. 209
Author(s):  
Bachtiar Bachtiar ◽  
Tono Sumarna
Keyword(s):  
Research Methods ◽  
Civil Law ◽  
Secondary Data ◽  
Civil Liability ◽  
The State ◽  
Court Decision ◽  
Legal Issue ◽  
Legal Research ◽  
Breach Of Contract ◽  
State Administration

ABSTRAKWanprestasi dalam perjanjian konstruksi kerap ditemui dalam praktik, baik yang dilakukan oleh pemberi pekerjaan, maupun pihak pelaksana pekerjaan. Konsekuensinya, pihak yang melakukan wanprestasi dibebankan memulihkan kerugian yang timbul dari pelaksanaan perjanjian. Hal demikian tercermin dalam Putusan Nomor 72/PDT.G/2014/PN.TGR, di mana Kepala Dinas Kesehatan Kota Tangerang Selatan selaku pihak pemberi pekerjaan proyek terbukti melakukan wanprestasi. Menarik untuk dicermati, majelis hakim dalam putusannya justru membebankan Walikota Tangerang Selatan untuk bertanggung jawab secara keperdataan. Isu hukum yang hendak dijawab dalam tulisan ini, terkait apakah penafsiran hakim dalam Putusan Nomor 72/PDT.G/2014/PN.TNG tentang pembebanan tanggung jawab perdata kepada kepala daerah akibat wanprestasi yang dilakukan oleh kepala dinas telah sesuai dengan ajaran hukum administrasi negara, dan ajaran hukum perdata. Untuk menjawab isu hukum tersebut, penulis menggunakan metode penelitian hukum normatif dengan bersandar pada data sekunder yang diperoleh melalui studi kepustakaan. Hasil penelitian ini menunjukkan bahwa majelis hakim telah keliru dalam menafsirkan konsep pertanggungjawaban kepala daerah. Menurut ajaran hukum administrasi negara, walikota selaku kepala daerah tidak dapat dimintai tanggung jawab secara perdata akibat wanprestasi yang dilakukan kepala dinas. Demikian pula dari perspektif Pasal 1340 KUHPerdata, walikota bukanlah merupakan pihak dalam pelaksanaan perjanjian yang dibuat oleh kepala dinas, sehingga tidak dapat dibebani tanggung jawab secara keperdataan.Kata kunci: tanggung jawab perdata, kepala daerah, wanprestasi. ABSTRACT Breach of contract in construction agreements is often found in practice, whether carried out by the employer, or the implementing party. As a consequence, the defaulting party is charged to recover losses arising from the implementation of the agreement. This was reflected in Court Decision Number 72/PDT.G/2014/ PN.TGR, which is the Head of South Tangerang City Health Office, as the project employer, has been proven in breach of contract. It is interesting to note that the panel of judges in its decision actually charged the Mayor of South Tangerang with a contractual liability. The legal issue in this paper is whether the interpretation of judges in Court Decision Number 72/PDT.G/2014/ PN.TNG concerning the imposition of civil liability to the regional head due to default committed by the head  of office is in accordance with the teachings of the law of state administration and civil law. To answer these issues, the author uses normative legal research methods based on secondary data obtained through literature studies. The results of the analysis show that the panel of judges has erred in interpreting the concept of regional head accountability. According to the teachings of the state administration law, the mayor as the head of the region cannot be privately liable for the default committed by the head of office. Likewise, from the perspective of Article 1340 of the Civil Code, the mayor is not a party to the implementation of the agreement made by the head of office, therefore civil liability cannot be burdened to him. Keywords: civil liability, regional head, default.

scholarly journals REVITALISASI MAQÂSHID AL-SYARÎ’AH DALAM ISTINBÂTH HUKUM ISLAM: KAJIAN ATAS PEMIKIRAN MUHAMMAD AL-THÂHIR IBNU ‘ÂSYÛR

2017 ◽  
Vol 14 (1) ◽  
pp. 48
Author(s):  
Ainol Yaqin
Keyword(s):  
Human Rights ◽  
Research Methods ◽  
Human Dignity ◽  
Islamic Law ◽  
The State ◽  
Legal Research ◽  
Personal Rights

The essence of human rights is to protect and ensure the glory and dignity of people. So it becomes important human rights principles stipulated in the legislation in order to guarantee the state of human rights can be implemented optimally. However, there are some parties who deliberately rammed by the Islamic Human Rights as a product of the Liberals are opposed to the  Sharia. In fact, both Islam and human rights, aimed at ensuring the glory and dignity of man as the principles “maqhasidu al-syari’ah” are the main objectives the implementation of Islamic law. This paper aims to prove that human rights are not contrary to Islam because it has been expressly stipulated that one-on-one purpose in religion is upholding human dignity. This paper uses legal research methods that reveal the fact that Islam protects personal rights of his people so that the necessary regulatory and enforcement of human rights in the Indonesia. Tulisan ini terfokus mengkaji pemikiran Ibnu âsyûr tentang maqâṣid al-syarî’ah. Sebagai pemikir islam kontemporer ibnu âsyûr berupaya merumuskan maqâṣid al-syarî’ah menjadi disiplin ilmu yang mandiri dan pertimbangan utama dalam pegistinbathan hukum islam.Konsep independensi maqâṣid al-syarî’ah sebelumnya memang sudah digagas oleh al-syâthibî, namun Ibnu ‘âsyûr memperkokoh dan mempertegas kembali urgensi maqâṣid al-syarî’ah sebagai suatu disiplin ilmu.Menurutnya, ada empat unsur yang paling mendasar dalam pondasi bangunan maqâṣid al-syarî’ah, yaitu al-fithrah, al-musâwah, al-samâhah dan al-hurriyah.Keempat unsur ini mesti mendapat perhatian dan pertimbangan dalam proses pergumulan teks dan konteks realitas kekinian untuk melahirkan diktum-diktum hukum yang berkemashlahatan. Bagi ibnu ‘âsyûr, secara umum berdasarkan pengkajian atas dalil-dalil al-qur’an dan kasus-kasus parsial menunjukkanbahwa tujuan pensyari’atan hukum islam adalah memelihara sistem/tatanan kehidupan umat manusia dan kelestarian kemashlahatan itu dengan cara menjaga kemashlahatan manusia itu sendiri yang meliputi mashlahah akal, perbuatan dan alam dimana ia hidup. Dengan demikian maka bisa dikatakan kaidah umum dalam syari’at islam adalah untuk mewujudkanmashlahah dan menolak mafsadah.

scholarly journals PENEGAKAN HUKUM TERHADAP KEPEMILIKAN TANAH INDONESIA OLEH WARGA NEGARA ASING MELALUI PERJANJIAN NOMINEE

2020 ◽  
Vol 8 (12) ◽  
pp. 1862
Author(s):  
Fithrah Fithrah
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Public Interest ◽  
Research Method ◽  
Scientific Paper ◽  
Land Ownership ◽  
The State ◽  
Legal Research ◽  
The Public ◽  
The People

Tujuan penulisan karya ilmiah ini adalah untuk mengkaji pengaturan terkait kepemilikan tanah di Indonesia oleh orang asing melalui perjanjian nominee dan upaya penegakan hukumnya. Metode penelitian yang digunakan ialah metode penelitian hukum normatif dengan menggunakan pendekatan peraturan perundang-undangan dan konseptual. Hasil dari penulisan karya ilmiah ini ialah penegakan hukum terhadap praktek kepemilikan tanah oleh orang asing melalui perjanjian nominee dapat dilakukan oleh kejaksaan selaku organ negara yang mewakili kepentingan publik, baik melalui sarana perdata maupun pidana. Hal ini perlu dilakukan guna melindungi tanah Indonesia dimiliki oleh orang asing dan guna mendukung upaya negara mewujudkan tugas konstitusionalnya, yakni menguasai tanah bagi sebesar-besarnya kesejahteraan rakyat tanpa harus memberikan ketidakadilan bagi Warga Negara Asing. The purpose of writing this scientific paper is to examine regulations related to land ownership in Indonesia by foreigners through nominee agreements and law enforcement efforts. The research method used is normative legal research methods using statute and conceptual approaches. The result of writing this scientific paper is that law enforcement against the practice of land ownership by foreigners through nominee agreements can be carried out by the prosecutor as the state organ representing the public interest, both through civil and criminal means. This needs to be done in order to protect Indonesian land owned by foreigners and to support the state's efforts to realize its constitutional duties, namely to control the land for the maximum welfare of the people without having to give injustice to foreign citizens.

scholarly journals Pertanggungjawaban terhadap Tindak Pidana Penyelundupan Sepeda Motor Harley oleh Direktur PT. Garuda Indonesia

2021 ◽  
Vol 2 (3) ◽  
pp. 500-504
Author(s):  
I Dewa Gede Pramana adhi ◽  
I Nnyoman Gede Sugiartha ◽  
I Made Minggu Widyantara
Keyword(s):  
Developing Country ◽  
Research Methods ◽  
Criminal Law ◽  
Criminal Liability ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
The People ◽  
The Law ◽  
Administrative Sanctions

Indonesia is a developing country where each region has its own natural wealth. This advantage cannot be used because there are many people who send out of the region without permission and vice versa, goods from outside countries are smuggled into Indonesia only to avoid the applicable taxes. This study aims to examine the regulation of smuggling in criminal law in Indonesia and reveal the responsibility of the director of PT. Garuda Indonesia, which carried out the act of smuggling luxury motorcycles. This research is a type of normative legal research conducted with research methods based on legal materials, while the problem approach used is a legislative and conceptual approach. Sources of data used are primary and secondary legal materials. Another bad example is shown by one of the people who has a big name in Indonesia, the smuggling case by the president of Garuda Indonesia is an illustration of how weak the law in Indonesia is and this incident has resulted in criminal and administrative sanctions. The results of the study indicate that the regulation of smuggling crimes in Indonesia is contained in Law Number 17 of 2006 concerning Customs. Handling of violations of customs provisions is more focused on the fiscal settlement, namely in the form of payment of a sum of money to the State in the form of a fine. The criminal liability of smugglers is regulated in Law No. 17 of 2006 the president director of PT. Garuda Indonesia is threatened with criminal and administrative sanctions

scholarly journals The Legal Istinbâth of Ibnu Qayyim Al-Jauziyah in the Terms of Medication and Health

2021 ◽  
Vol 24 (2) ◽  
pp. 233
Author(s):  
Suansar Khatib
Keyword(s):  
Content Analysis ◽  
Research Methods ◽  
Health Issues ◽  
Preventive Action ◽  
Legal Research ◽  
Analysis Techniques ◽  
Primary Material ◽  
Library Research ◽  
Dangerous Substances ◽  
Secondary Materials

The problem concern in this research is how the method of legal istinbâth of Ibn Qayyim al-Jauziyah about medication and health and its relevance with modern theory.This is normative legal research with library research methods, in the form of character studies. The source of the primary material is al-Thibbal Nabawi, supported by secondary materials, al-Dâ’u wa al-Dâwa’, and other relevant materials.Data analysis employed content analysis techniques, the material contained in the text was elaborated by comprehending the contents, then interpreted to obtain the legal istinbâth method regarding the method of medication and health. The results of this study showed that the method of legal istinbâth of Ibnu Qayyim al-Jauziyah in terms of medications, is guided by dilâlah ‘ibârah or ibârat nash, namely the Quran, Yûnus [10]: 57, Al-Isra’ [17]: 82, and clarified by the hadith of the Prophet Muhammad PBUH. While the method of legal istinbâth of Ibn Qayyim al-Jauziyah in health issues was refering to dillah ‘ibârah or ibârat nash, Al-Maidah [5]: 6, Al-’Araf [7]: 31, and made clear by the hadith. In terms of modern medication and health, the theory of therapy related to the process of medical action, is by maintaining body health through preventive action and expelling dangerous substances within the body.Fokus permasalahan dalam penelitian ini adalah bagaimana metode istinbâth hukum Ibnu Qayyim al-Jauziyah tentang pengobatan dan kesehatan?, dan bagaimana relevansi metode istinbâth hukumnya dengan teori pengobatan dan kesehatan modern?. Jenis penelitian ini merupakan penelitian hukum normatif dengan metode penelitian kepustakaan, dalam bentuk studi tokoh. Sumber bahan primernya yakni al-Thibbal-Nabawi,didukung oleh bahan sekunder yakni al-Dâ’u wa al-Dâwa’, dan bahan lainnya yang relevan. Analisis data menggunakan teknik analisis isi, materi yang terdapat dalam kandungan naskah dielaborasi dengan memahami makna yang terkandung dalam teks,lalu dilakukan interpretasi guna mendapatkan metode istinbâth hukumnya tentang metode pengobatan dan kesehatan. Hasil penelitian ini menemukan pertama,metode istinbâth hukum Ibnu Qayyim al-Jauziyah dalam masalah pengobatan berpedoman kepada dilâlah ‘ibârah atau ibârat nash yaitu Alquran surat Yûnus [10]: 57, Al-Isra’ [17]: 82, dan diperjelas oleh hadis Nabi. Sedangkan metode istinbâth hukum Ibnu Qayyim al-Jauziyah dalam masalah kesehatan merujuk kepada dilâlah ‘ibârah atau ibârat nash surat al-Maidah [5]: 6, Al-‘Araf [7]: 31, dan diperjelas oleh hadis Nabi. Relevansinya dengan pengobatan dan kesehatan modern, salah satunya teori tentang terapi yang terkait proses tindakan medis, yaitu dengan menjaga kesehatan tubuh melalui tindakan preventif dan melakukan proses pengusiran zat di tubuh yang menerima campuran zat berbahaya.

scholarly journals TANGGUNG JAWAB PEJABAT PEMBUAT AKTA TANAH (PPAT) DALAM PENANDATANGANAN AKTA JUAL BELI YANG DIDASARI ATAS BLANGKO KOSONG (CONTOH KASUS: PUTUSAN MAHKAMAH AGUNG NOMOR 1201/K/PDT/2016)

2018 ◽  
Vol 1 (2) ◽  
pp. 375
Author(s):  
Arlene . ◽  
Hanafi Tanawijaya
Keyword(s):  
Research Methods ◽  
The State ◽  
Public Official ◽  
Legal Research ◽  
Land Registration ◽  
Abuse Of Power ◽  
The Law ◽  
Ministerial Decree ◽  
Legal Consequences

PPAT or The Land Deed Official is a Public Official who is granted part of the authorities by the State in the implementation of land registration and the making of an authentic deed. The certificate that is made by PPAT must be made based on the deeds of the law by the parties. The authentic certificate can be used as evidence in case of dispute based on the ordinance. According to Article 22 Regulation Number 37 of 1998, the certificate must be read by The Land Deed Official in front of the parties along with two witnesses. However, in this case, The Land Deed Official asked one party to sign on the blank certificate, as a result the certificate wasn’t being read in front of the parties. This deed is accused of maladministration that includes unlawful procedures, abuse of power, malfunction and unfairness or incompetence. The author examines the problem using normative legal research methods which supported by some interviews with the ones who are experts in the field of the land and maladministration. This deed resulted in the existence of legal consequences. The sanctions awarded againts to the Land Deed Official who did this deed contained in Ministerial Decree of Agrarian Affairs and Spatial/Head of National Land Authority Number 1 year of 2006 Article 28 paragraph (1) includes firing from The Land Deed Official membership.

scholarly journals Kepastian Hukum Dalam Pembuatan Surat Kuasa Membebankan Hak Tanggungan

Acta Comitas ◽  
2021 ◽  
Vol 6 (02) ◽  
pp. 275
Author(s):  
Ketut Nurcahya Gita ◽  
I Made Udiana
Keyword(s):  
Research Methods ◽  
The State ◽  
Legal Certainty ◽  
Power Of Attorney ◽  
Legal Research ◽  
The Creation ◽  
The Law ◽  
The Republic ◽  
The Right

Abstract   The purpose of this writing is to find out about legal certainty and comparison of power of attorney to impose mortgage rights stipulated in the Notary Position Law No.2 of 2014 with the form stipulated by the Head of Land Agency Regulation No.8 of 2012. This research uses normative legal research methods. The results of this study show that the comparison of authentic deeds according to the Law of Notary Position No.2 of 2014 and the Regulation of the Head of the Land Agency No.8 of 2012 regarding the creation of a power of attorney to impose mortgage rights made before a notary there are differences in the head and end of the deed. The form of power of attorney imposes a security right issued by the State Land Agency of the Republic of Indonesia which is different and not in accordance with the provisions stipulated in the Law of Notary Position No.2 of 2014. Second, the legal certainty of the power of attorney imposes a security right made by a Notary by following format of the Head of the Land Agency Regulation No.8 of 2012, the deed cannot provide legal certainty. The deed will be degraded into a letter under the hand, so that it cannot be used as a basis in making the deed of mortgage imposition, however, the Notary is given the right to add deficiencies to the blank so that it remains an authentic deed.   Abstrak   Tujuan penulisan ini untuk mengetahui mengenai kepastian hukum serta perbandingan surat kuasa membebankan hak tanggungan yang diatur dalam Undang-Undang Jabatan Notaris No.2 Tahun 2014 dengan Blanko yang ditentukan Peraturan Kepala Badan Pertanahan No.8 Tahun 2012. Penelitian ini menggunakan metode penelitian hukum normatif. Hasil penelitian ini menunjukan perbandingan akta autentik menurut Undang-Undang Jabatan Notaris No.2 Tahun 2014 dan Peraturan Kepala Badan Pertanahan No.8 Tahun 2012 dalam mengenai pembuatan surat kuasa membebankan hak tanggungan yang dibuat dihadapan Notaris terdapat perbedaan pada kepala dan akhir akta. Blanko surat kuasa membebankan hak tanggungan yang diterbitkan Badan Pertanahan Negara-Republik Indonesia berbeda dan tidak sesuai dengan ketentuan yang telah ditetapkan dalam Undang-Undang Jabatan Notaris No.2 Tahun 2014. Kedua, kepastian hukum surat kuasa membebankan hak tanggungan yang dibuat oleh Notaris dengan mengikuti format Peraturan Kepala Badan Pertanahan No.8 Tahun 2012 maka akta tersebut tidak dapat memberikan kepastian hukum. Akta tersebut akan terdegradasi menjadi surat dibawahtangan, sehingga tidak bisa dijadikan dasar dalam pembuatan akta pembebanan hak tanggungan, akan tetapi Notaris diberikan hak untuk menambahkan kekurangan pada blangko tersebut agar tetap menjadi akta autentik.  

scholarly journals Normative and Empirical Research Methods: Their Usefulness and Relevance in the Study of Law as an Object

2015 ◽  
Vol 3 (4) ◽  
pp. 16-22
Author(s):  
Theresia Anita Christiani
Keyword(s):  
Research Methods ◽  
Empirical Research ◽  
Critical Analysis ◽  
Research Paper ◽  
The State ◽  
Legal Research ◽  
Empirical Research Methods ◽  
The Law ◽  
Research Type

Objective - this study has the objective to study (assess) the law of the state of society. Methodology/Technique - Develop the method based on the shortcoming and Critical analysis of previous publications. Findings - –The results of normative law research are prescriptive in nature: the norms provide a prescription as to how one should behave in accordance with the norms. Normative legal research involves the study of the law as an object and removes any non-legal material from the scope of this research. In contrast, empirical legal research focuses on the application of laws in society. Novelty - This research paper analyses this dichotomy between normative and empirical research and assesses its relevance and usefulness in legal research. Type of Paper - Conceptual Keywords: Research; Normative Research; Empirical Legal Research, Law, Study.

scholarly journals Surveillance Urgency to Prevent Village Fund Corruption

2020 ◽  
Vol 9 (3) ◽  
pp. 464
Author(s):  
I Ketut Rai Setiabudhi ◽  
I Putu Rasmadi Arsha Putra
Keyword(s):  
Research Methods ◽  
Empirical Research ◽  
The State ◽  
Legal Research ◽  
Financial Oversight ◽  
The Village

This study aims to understand and analyze what is potential for corruption in village funds, and how Prevention Efforts Against Village Funds Irregularities to develop mechanisms and observe symptoms that appear to have a tendency to indicate danger as an effort to prevent irregularities in village funds that can cause losses to the state so it needs to watch out. This study uses normative legal research methods supported by empirical research. In an effort to approach using the statutory approach which has links to issues of financial oversight, corruption, villages and related to the management of village funds. The results of this study are that several things could potentially lead to corruption in village funds that can harm state finances, including the first being the village government's unpreparedness in managing village funds, second is in terms of planning that does not involve the community and the lack of involvement of the Village Consultative Agency, third implementation,  in this case, the implementation of the use of village funds is still many do not follow the existing procedures and the politicization of the budget, and the fourth is accountability. In the case of efforts to prevent misuse of village funds, a preventative effort is needed so that a regulatory regulation is needed to avoid undesirable things that can disrupt and harm state finances.

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