scholarly journals Actions Ultra Vires Minister of State-Owned Enterprises in the Procurement of Goods and Services at Subsidiaries of State-Owned Enterprises

2020 ◽  
Vol 8 (06) ◽  
pp. 220-225
Author(s):  
Fauzan Prasetya ◽  
Busyra Azheri ◽  
Ismansyah ◽  
Sukanda Husin
Keyword(s):  
Legal Status ◽  
The State ◽  
Legal Entity ◽  
Goods And Services ◽  
Pros And Cons ◽  
The Law ◽  
The Government ◽  
Legal Subjects

The Government through the Minister of State-Owned Enterprises (SOEs) in his position as a Shareholder in SOEs (Indonesian: Badan Usaha Milik Negara (BUMN) enacts the Minister of SOE Regulation Number: PER-15 / MBU / 2012 Regarding Amendments to the Regulation of the State Minister of State-Owned Enterprises Number PER-05 / MBU / 2008 Regarding Guidelines General Implementation of Procurement of Goods and Services of State-Owned Enterprises in SOE Subsidiaries. Which actions have raised the pros and cons of the capacity of the Minister of SOEs as BUMN shareholders in SOE subsidiaries. The legal status of BUMN subsidiaries in the BUMN holding scheme remains a separate legal entity that has their respective organs and responsibilities as regulated in the Law of PT. When the SOE Minister acts on behalf of the State, he is the shareholder of SOE as contained in Article 1 paragraph (1) of the BUMN Law. As a shareholder, the Minister of SOEs can only establish policies towards SOEs. Whereas in SOE Subsidiaries, the shareholders are SOEs as legal subjects. So that the provisions of Article 1 number (2) SOE Ministerial Regulation Number 3 of 2012 whereby the Minister of BUMN cannot act as a shareholder. The enactment of BUMN Permen 15/2012 to SOE Subsidiaries by SOEs Minister in his capacity as BUMN shareholder is an ultra vires action.

scholarly journals Online-Based Transportation: Is It Legal?

Rechtsidee ◽  
2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Yoga Sugama Ali Fhatnur
Keyword(s):  
Legal Status ◽  
Road Traffic ◽  
The State ◽  
The Other ◽  
Legal Entity ◽  
Applicable Law ◽  
Other Hand ◽  
Pros And Cons ◽  
Regulation Of Law

This study aims to observe the legality of online-based transportation in Indonesia. As a law-abiding State, all the activities of the nation and the state shall be based on the regulation of law. However, on the other hand, the type of online-based transportation has potential to develop problems and also to trigger the pros and cons that exist in the community.This cons consider that the type of online-based transportation is illegal because it is not in accordance with the provisions of the applicable Law on Road, Traffic and Transportation, which states that business licensesare required for companies to have legal status. This is because the process of conducting conveyance consists series of actions to carry passengers, such as collecting fees which must be supported by a business license and a definite operating license. To be able to carry out transportation activities, the legal entity concerned must have an approbate business license.

TANGGUNGJAWAB REKTOR SEBAGAI KPA DALAM PENGELOLAAN KEUANGAN PERGURUAN TINGGI NEGERI YANG MENYELENGGARAKAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM (PTN PK-BLU)

2018 ◽  
Vol 2 (3) ◽  
pp. 427
Author(s):  
Dewi Kania Sugiharti ◽  
Muhammad Ziaurahman ◽  
Sechabudin Sechabudin
Keyword(s):  
Public Service ◽  
The State ◽  
Service Agency ◽  
State Budget ◽  
Procurement Process ◽  
The Law ◽  
The Government

Universities that apply the concept of Public Service Agency (BLU - PK PTN ) in performing functions as an organ which is engaged in the service infrastructure support through goods or services . As an institution under the auspices of the government and the state budget receives PTN PK - BLU implement mechanisms to acquire goods or services in accordance with the law. However, the procurement process in obtaining goods or services sometimes poses problems that arise as a consequence of the passage of the procurement of goods or services involving the organs in it as PA / KPA , KDP , ULP , and Committee / Receiver Procurement Officer. Rector of the KPA in PK - BLU PTN has the authority to control the organs that carry out the process of procurement of goods / services in the environment . Errors in the procurement process of goods / services performed by the CO and the ULP / Procurement Officer causing state losses due to these errors, either due to negligence or unlawful acts. As the KPA in the process of procurement of goods / services Rector can control the organs in accordance with the authority given. The consequences are acceptable if the authorities ultimately the procurement of goods / services did not heed the warning Rector officials related procurement process of goods / services will receive sanctions. Keywords: Authorized Budget, Financial State.

Un anacronismo preconstitucional que requiere ser adaptado al bloque de constitucionalidad: el Convenio sobre la pesca en el Bidasoa y en la Bahía de Higuer, de 14 de julio de 1959

2016 ◽  
pp. 261-300
Author(s):  
Carlos FERNÁNDEZ DE CASADEVANTE ROMANÍ
Keyword(s):  
International Agreements ◽  
The State ◽  
Autonomous Community ◽  
Current Block ◽  
The Law ◽  
The Government ◽  
Set Up

LABURPENA: Lan honek Bidasoan eta Higerreko badian arrantzatzeari buruzko 1959ko uztailaren 14ko Espainiaren eta Frantziaren arteko hitzarmenaren konstituzio-kontrakotasuna aztertzen du, Espainiari dagokionez. Hitzarmen horrek, hain zuzen ere, espazio horietako ibai-arrantza, itsaski-bilketa eta akuikultura arautzen ditu, bai eta horietan egindako arau-hausteen ikuskapena eta zehapena ere, eta konstituzioa onartu eta ia berrogei urtera, ez du zuzenketarik izan araudi berrira egokitzeko. Hau da, alor horietan eta ur horietan Euskal Autonomia Erkidegoak duen eskumen esklusibora egokitu gabe dago oraindik. Arazo hori konpontzeko, bi aukera proposatzen dira: Euskal Autonomia Erkidegoaren organo eskudunek konstituzio-kontrakotasuneko errekurtsoa jartzea, edo Estatuko Gobernuari Hitzarmena eguneratzeko eskatzea, hitzarmenei eta nazioarteko beste akordio batzuei buruzko azaroaren 27ko 25/2014 Legearen 49., 50. eta 51. artikuluetan xedatutako prozedurak erabiliz. Izan ere, prozedura horietan autonomien parte-hartzea aurreikusten da. RESUMEN: El trabajo aborda la inconstitucionalidad, en lo que a España se refiere, del Convenio hispano-francés de 14 de julio de 1959, relativo a la pesca en el Bidasoa y Bahía de Higuer; tratado que regula la pesca fluvial, el marisqueo y la acuicultura en esos espacios, así como la inspección y sanción de las infracciones al mismo, pero que casi cuarenta años después del vigente bloque de constitucionalidad no ha sido enmendado para adaptarlo al mismo. Esto es, a la competencia exclusiva de la Comunidad Autónoma Vasca en esas materias y en esas aguas. Para corregir esta anomalía se propone que los órganos competentes de la Comunidad Autónoma Vasca soliciten al Gobierno del Estado la enmienda del Convenio en el marco de los procedimientos instaurados por los arts. 49, 50 y 51 de la Ley 25/2014, de 27 de noviembre, de Tratados y otros acuerdos internacionales; procedimientos que contemplan la participación autonómica. ABSTRACT: The article deals with the unconstitutionality, as far as Spain is concerned, of the Spanish-French Convention of July 14, 1959, concerning fishing in the Bidasoa and Higuer Bay; treaty ruling river fishing, shellfish and aquaculture in these waters as well as inspection and punishment of violations of it. Nevertheless, nearly forty years after the current block of constitutionality it has not been adapted to it; this is the exclusive competence of the Basque Autonomous Community in these areas and in those waters. To correct this anomaly the request by the competent bodies of the Basque Autonomous Community for the amendment of the Convention to the Government of the State in the framework of the procedures set up buy articles 49, 50 and 51 of the Law 27/2014, of 27 November, of treaties and other international agreements; procedures including regional participation, is proposed.

scholarly journals TAX LICENCE OF A LEGAL ENTITY – PROS AND CONS

2019 ◽  
Vol 7 ◽  
Author(s):  
Angelika Kútna ◽  
Imrich Antalík ◽  
Norbert Gyurián ◽  
Zoltán Šeben
Keyword(s):  
Agricultural Sector ◽  
Slovak Republic ◽  
Corporate Tax ◽  
Legal Entity ◽  
Main Research ◽  
The Public ◽  
Political Interests ◽  
Pros And Cons ◽  
The Law ◽  
The Impact

In 2013, the Slovak Parliament adopted the Law on Amendments to the Law on Income Tax. One of the most significant changes was the introduction of the Tax License of a Legal Entity. On January 1st, 2018, a minimum corporate tax (the so-called tax license), which was introduced in 2014, was abolished. The main aim of this paper is the evaluation and quantification of the impact which the minimum corporate tax has on the amount of tax liability of a selected group of legal entities in the agricultural sector. The research had tried to find an answer if the tax license abolishment was more in the political interests or if it had some economic background. The main research questions are how has the corporate tax duty increased in the agricultural sector in the Slovak Republic after introducing the minimum corporate tax and how has the tax burden for agricultural holdings increased after introducing the tax license. The analysis presented in this paper confirms that the instrument of introducing the minimum tax is for loss-making sectors, such as the agricultural sector, undoubtedly unfair. On the other hand, the study has confirmed that the public which regularly pays the taxes, agrees with its introduction.

scholarly journals PEMBEBASAN UTANG PAJAK DALAM RANGKA PENGAMPUNAN PAJAK

2018 ◽  
Vol 4 (2) ◽  
pp. 141-152
Author(s):  
Dwi Widia Astuti
Keyword(s):  
Debt Relief ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Tax Amnesty ◽  
The Law ◽  
The Government ◽  
State Expenditures

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.

scholarly journals Pembaruan Hukum Pencatatan Perkawinan di Indonesia Perspektif Maqasid Shari'ah

2013 ◽  
Vol 13 (2) ◽  
pp. 233
Author(s):  
Masruhan Masruhan
Keyword(s):  
The State ◽  
Legal Action ◽  
Negative Effects ◽  
The Law ◽  
The Government

Abstract: The role of marriage registration (recording) is important particularly in maintaining and protecting the rights of individuals to prove the marriage implementation. Registration of marriage, therefore, is governed by various related rules or regulation. Unfortunately, the registration of marriage is only as a normative one. Meanwhile, most Muslims do not obey the law of marriages arranged by the state because the law is ambiguous, having multi interpretations and difficult to implement. In fact, there are many negative effects emerging from marriage under the hands such as not getting the marriage certificate, and husband, wife and their children not being able to perform civil legal action against the genetic father who has left them. Therefore, marriage under the hand must be prevented with preventive, curative and anticipative measures. In order to produce a law that can respond to the changing demands of time, place, conditions and welfare of the spouses, the maqa>s}id al - shari>ah approach (the purpose of the law) is eligible to apply . Therefore, the government should change the law of registration of marriages that are not relevant to the state of society so that society will feel suitable with the legal registration of the marriage.

scholarly journals METHODS AND WAYS OF ASSESSMENT OF LOSSES FROM CORRUPTION THEFT IN PUBLIC SECTOR OF ECONOMY

2019 ◽  
pp. 131-141 ◽  
Author(s):  
Sergei Aleksandrovich Konovalenko ◽  
Georgy Ismaylovich Harada ◽  
Nazirkhan Gadzhievich Gadzhiev
Keyword(s):  
Public Sector ◽  
Political Development ◽  
Negative Impact ◽  
The State ◽  
Public Funds ◽  
Public Companies ◽  
Financial Flows ◽  
The Public ◽  
Goods And Services ◽  
The Government

Implementation of the decisions made in the course of management of economic and socio-political development of the state causes the adequate financial flows forming the budgetary sphere of the state. The trouble in this sphere does not allow to provide the necessary level of economic growth, hampers reforming of the economy, makes negative impact on commercial and foreign economic activity, interferes with improvement of monetary and credit, tax, insurance and other spheres of the financial system of the Russian Federation. The offenses connected with corruption and theft of budget funds committed by officials at various levels significantly undermine the authority of the government, cause a growth of discontent of society and impact the social and economic situation in the country. The practice of identifying the offenses connected with theft of public funds and property shows that practically all spheres of the public sector of economy are, to a greater or lesser extent, subject to the risks of such crimes commitment. In this regard, a research of methods and ways of assessment of corruption theft amount in the public sector of the economy is an important and hot topic. The main types of public funds theft have been analyzed, including theft of budget funds allocated in the form of grants for targeted measures; theft by overcharging the prices of goods and services used for the state needs; the acquisition of inventory for personal use of the heads of public companies at the expense of the company, etc. The dynamics of the amount of budget crimes in the Ryazan region has been analyzed. It was inferred that corruption crimes in the public sector of the Ryazan region include fraud, abuse of power, abuse of authority, illegal participation in business, as well as taking bribes. A set of measures for preventing the above crimes has been proposed.

scholarly journals KEPAILITAN BUMN YANG DIMOHONKAN ATAS DASAR HAK – HAK BURUH YANG TIDAK DIPENUHI

2019 ◽  
Vol 3 (1) ◽  
pp. 53-70
Author(s):  
Ardini Octaviarini
Keyword(s):  
Public Interest ◽  
The State ◽  
Labor Rights ◽  
Legal Certainty ◽  
Severance Pay ◽  
Control Regulation ◽  
State Owned Enterprise ◽  
The Law ◽  
The Government ◽  
A Company

BUMN are private corporate entities so that the laws governing Manpower are applicable to Law 13 of 2003. Therefore, the normative rights set forth in Law No. 13 of 2003 must be met by companies for their workers. These normative rights are, among others, when the Bankrupt Company, ie, a one time severance pay under the provisions of Article 156 Paragraph 2, severance pay for a one-time stipulation of Article 156 paragraph 3 and compensation pay pursuant to paragraph 156 4. Where there is labor rights is not fulfilled by a state-owned enterprise, workers may file for bankruptcy in the company, in its qualification as a Preferen creditor. Based on the research, the state-owned enterprises should be clearly stated in a company to protect the company's existing components in case of Bankruptcy, if the State participates, there must be at least 51% of the shares therein, so that the control, regulation and controlling functions performed the government is clear that the company's goals are achieved. It is necessary to have the same meaning / meaning as the state-owned enterprise which is engaged in public interest. Because of Article 2 paragraph 5 of Law No. 37 of 2004 with the explanation is not in line. Article 2 paragraph 5 of the Law on Bankruptcy refers to state-owned enterprises in the field of public interest, while in the explanation states that state-owned all state-owned capital and not divided into shares. Between the contents of the article and the explanation is not synchronized, then the provisions should be mentioned directly Perum, in order to achieve legal certainty.  

scholarly journals External functions of the President of Ukraine in the context of ensuring the security of the state

1970 ◽  
pp. 402-405
Author(s):  
Taisiia Barilovska
Keyword(s):  
Foreign Policy ◽  
Legal Status ◽  
Separation Of Powers ◽  
Complex Structure ◽  
The State ◽  
International Level ◽  
Interstate Relations ◽  
Head Of State ◽  
The Government ◽  
The Stability

The purpose of the article is to clarify the external functions of the President of Ukraine in the context of ensuring the security of the state. The mechanism of performing the external functions of Ukraine is characterized by the complex structure of interrelated and interacting relations. Of particular importance in this mechanism is the President of Ukraine, who, in accordance with the powers enshrined in the Constitution of Ukraine and Ukrainian legislation, heads this mechanism and coordinates the operation of its parts. The foreign policy activities of the President of Ukraine are based on the general principles of separation of powers, of the rule of law, of constitutional responsibility, and on the specific principles of the unity and of the support of foreign policy. In order to improve the operation of the mechanism of implementing foreign policy, headed by the President of Ukraine, the measures aimed at intensifying foreign policy activities and enhancing the independence of the Government of Ukraine and developing the scientific component of this mechanism are required. The process of performing external functions of the state implies the existence of an appropriate mechanism. The mechanism of performing Ukraine’s external functions includes elements that are heterogeneous in their task, legal status, organization and other characteristics, which in their turn are interrelated and interacting. The President of Ukraine has a special place in this mechanism. In accordance with the Constitution of Ukraine, he directs the foreign policy of the country and as a head of state represents Ukraine in international relations. The logic of the current stage of the development of interstate relations strongly confirms that in order to effectively strengthen the common peace and international security, a unified strategy of interacting and regulating the external functions and powers of the presidents at the international level in ensuring this security must be developed. Perhaps, one of the most important functions of the President of Ukraine at the international level is the external function of ensuring the security of the state. Until the state has the security of its own territory and borders, other functions do not matter, because security is the guarantee of the stability, and therefore, the possibility of ensuring other functions.

Peculiarities of Individual Judicial Regulation of Relations with Participation of Peasant (Farm) farms

2021 ◽  
Vol 2 ◽  
pp. 27-33
Author(s):  
V.A. Chirkova
Keyword(s):  
Legal Status ◽  
Legal Regulation ◽  
Legal Form ◽  
Peasant Farmer ◽  
Legal Entity ◽  
Analysis And Synthesis ◽  
Peasant Farm ◽  
Legal Document ◽  
General Scientific ◽  
The Law

The legal regulation of relations with the participation of peasant (farmer) farms is complicated by the absence of a single legal act that would consistently cover all the rules governing the creation and activities of known types of peasant farms, which include: a sole peasant farm represented by an individual entrepreneur, a contractual association of citizens without the formation of a legal entity and peasant farms as the legal form of a legal entity. Individual judicial regulation, possessing a sign of feedback for legal regulation, can help increase its effectiveness. The purpose is to study the characteristics of individual judicial regulation of relations with the participation of peasant (farmer) enterprises on the example of individual judicial acts, as well as suggesting ways to resolve the problems identified. To achieve the stated goal, the following tasks were set: – designation of peasant farms confirmed by court decisions on disputes involving them; – the identification and study of the features of individual judicial regulation of relations with the participation of these types of peasant farms; – consideration of the possibility of application by courts of an analogy of the law in relation to peasant farms; – suggesting ways to address the identified problems of individual judicial regulation of relations with the participation of peasant farms. The methodological basis of the study consists in the use of general scientific (dialectics, analysis and synthesis) and private scientific research methods (formal legal, document analysis method). Brief conclusions of the study. 1. The marked differentiation of types of peasant farming makes it possible to specify the features of legal and individual regulation of each of them, and also makes it possible to exclude the accidental application of improper legislation in relations with the participation of peasant (farm) farms. 2. To determine the characteristics of individual types of farms, it is necessary to accurately determine the basis for the occurrence of each of them. 3. The application of the analogy of the law to peasant farms as partnerships or societies should be excluded, and the full identification of farms with these legal entities should not be allowed. 4. A special law that would determine the particular legal status of the peasant economy as a legal entity in accordance with clause 5 of article 86.1 of the Civil Code has not yet been adopted.

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