scholarly journals Legitimasi Peraturan Pemerintah Pengganti Undang-Undang dalam Ratifikasi Perjanjian Internasional Tertentu

Lentera Hukum ◽  
2018 ◽  
Vol 5 (3) ◽  
pp. 343
Author(s):  
Fitri Lestari
Keyword(s):  
Government Regulation ◽  
International Agreements ◽  
The State ◽  
International Agreement ◽  
National Interests ◽  
The Law ◽  
The Government ◽  
International Instruments ◽  
International Conventions

One of the challenges for the state is on how it carries out the ratification of international agreements. Indonesia has arduous tasks due to its late to ratify international conventions or agreements, even though such international instruments are needed for national interests. Based on Law Number 24 of 2000 on the International Agreement it is stipulated that the ratification of an international agreement in Indonesia uses two instruments, inter alia the law and presidential regulations. To adhere to this view, the compelling exigency is essential to analyze as it has been a challenge to overcome and anticipate obstacles in the ratification process and therefore it needs to set a period of time to ratify special international agreements. Ratification of international agreements through the Perppu (the government regulation in lieu of law) is very possible because its legitimacy is equivalent to the law but it should be the last priority. Keywords: Ratification, International Agreement, Perppu

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 DAMPAK DIBATALKANNYA UNDANG-UNDANG NOMOR 7 TAHUN 2004 TENTANG SUMBER DAYA AIR TERHADAP MANAJEMEN AIR UNTUK KESEJAHTERAAN MASYARAKAT

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
AL. Sentot Sudarwanto
Keyword(s):  
Water Management ◽  
Rural Areas ◽  
Government Regulation ◽  
Environmental Conservation ◽  
The State ◽  
Power Resource ◽  
Water Power ◽  
The Law ◽  
The Government ◽  
The Right

<p align="center"><strong>Abstract</strong></p><p><em>The water power resource has a great role to support the activities in the fields of farming, clean water of urban and rural areas, industries, fish embankments, tourisms, electricity power, and flood and erosion controls. Based on the Law No 7 Year 2004 on the Water Power Resource, it has been given the usage right of water management widely to the privates to join to manage the water power resource, which, then, results the understanding of social function and economical function and raising the efforts of private enterprise and commercialization of the water power resource which inflicted a loss up on the public. Based on this consideration, the Constitution Court abrogated the validity of the Law of SDA (Water Power Resource) on the whole and put into effect the Law Number 11 Year 1974 on Irrigation and the Government Regulation Number 22 Year 1982 on the Water Regulation Management. The abrogation will cause impacts to the government (executive), the Corporation of Water Management, and Society. The State should fulfill the people’s right on water considering that the society’s access to water is one of the Basic Human Rights. The prominent priority authority on water should be given to BUMN and BUMD as the follow up of the right authorization by the State on water. The private element may be allowed to carry out to authorize on water with strictly specific requirements. The water usage should consider the function of environmental conservation. The direct impact is that the Government, in the near future, has no Law / Regulation protection to carry out the management of SDA (Water Power Resource) in the field, since all management regulations as the copy of the Law of the Resource of Water Power had also been abrogated. Therefore, the regulation has to be issued soon. The government should prepare the draft of the Government Regulation Planning based on the Law Number 11 Year 1974 and the Law Planning on the Water Power Resource (to substitute Law No 11 Year 1974). The three important substances that must be included are the conservations of water power resource, the usage of water power resource and the control of water damaging power.</em></p><p><strong><em>Key words: </em></strong><em>Law of Water Power Resource, private, abrogation impacts, the people’s right on water.</em></p><p align="center"><strong>Abstrak</strong></p><p>Sumberdaya air mempunyai peran cukup besar dalam menunjang kegiatan bidang pertanian, air bersih perkotaan dan pedesaan, industri, perikanan tambak, pariwisata, tenaga listrik, dan pengendalian banjir serta erosi. Berdasarkan UU No 7 tahun 2004 tentang Sumber Daya Air telah memberikan hak guna usaha air secara luas kepada swasta untuk ikut mengelola sumberdaya air, sehingga muncul pemahaman terhadap fungsi social dan fungsi ekonomi serta terjadinya usaha privatisasi dan komersialisasi sumberdaya air yang merugikan masyarakat. Atas pertimbangan ini, Mahkamah konstitusi membatalkan keberlakuan secara keseluruhan UU SDA dan diberlakukannya kembali Undang-Undang Nomor 11 Tahun 1974 tentang Pengairan dan Peraturan Pemerintah Nomor 22 Tahun 1982 Tentang Tata Pengaturan Air. Pembatalan UU SDA akan menimbulkan dampak bagi pemerintah (eksekutif), Badan Usaha pengelola Air, dan Masyarakat. Negara harus memenuhi hak rakyat atas air mengingat akses masyarakat terhadap air merupakan salah satu Hak Asasi Manusia. Prioritas utama penguasaan atas air diberikan kepada BUMN atau BUMD sebagai kelanjutan hak menguasai oleh Negara atas air. Unsur swasta masih dimungkinkan melakukan penguasaan atas air dengan syarat-syarat tertentu secara ketat. Pemanfaatan air harus mengingat kelestarian fungsi lingkungan hidup. Dampak langsung adalah bahwa pemerintah dalam waktu dekat tidak mempunyai paying hukum untuk melaksanakan pengelolaan SDA di lapangan,karena semua aturan pelaksanaan sebagai turunan dari UU SDA juga dibatalkan. Oleh karena itu aturan payung hukum harus segera diterbitkan. Pemerintah segera menyiapkan draf Rancangan Peraturan Pemerintah (RPP) yang berpijak pada UU Nomor 11 Tahun 1974 dan Rancangan Undang-Undang (RUU) tentang Sumber Daya Air (pengganti UU No 11 Tahun 1974). Tiga substansi penting yang harus dimuat yaitu konservasi sumberdaya air, pendayagunaan sumberdaya air dan pengendalian daya rusak air</p><p><strong>Kata kunci: </strong>UU Sumber Daya Air, privatisasi, dampak pembatalan, hak rakyat atas air</p>

scholarly journals ANALISIS PEMBUBARAN ORGANISASI KEMASYARAKATAN DALAM PERSPEKTIF ASAS CONTARIUS ACTUS DALAM NEGARA HUKUM

2021 ◽  
Vol 6 (02) ◽  
pp. 57-78
Author(s):  
Moh. Jatim
Keyword(s):  
Human Rights ◽  
Government Regulation ◽  
Community Organization ◽  
Community Organizations ◽  
The State ◽  
State Law ◽  
Freedom Of Association ◽  
The Law ◽  
The Government

Abstrak Pemerintah mempunyai hak mutlak di dalam membubarkan Organisasi kemasyarakatan setelah di sahkannya Peraturan pemerintah Pengganti Undang-Undang No 2 Tahun 2017 menjadi Undang-Undang Nomor 16 Tahun 2017 Tentang Organisasi Kemasyarakatann, hal ini jelas tidak mencerminkan prinsip dari sebuah negara yang mengeklaim dirinya sebagai Negara yang menjunjung supremasi hukum, dimana ciri-ciri dari Negara hukum itu menjunjung tinggi tentang hak asasi manusia dan pembagian kekuasaan. Argumentasi penggunaan asas contarius Actus sebagai alasan mendesak untuk membentuk suatu Peraturan Pemerintah Pengganti Undang Undang yang kemudian di sahkan menjadi Undang Undang memberikan batasan terhadap kemerdekaan berserikat yang di jamin oleh Pasal 28 dan Pasal 28J Undang-Undang Dasar tahun 1945. Berdasarkan Undang Undang Dasar  Tahun 1945, sistem check and balances (pengawasan dan keseimbangan) sangat penting di tekankan di dalam pembagian kekuasaan yang jelas antara fungsi Eksekutif dan yudikatif. Artinya, di dalam pembubaran sebuah organisasi haruslah melibatkan pengadilan dengan cara melakukan penataan penyelesaian asas peradilan yang cepat, sederhana dan dengan biaya ringan sehingga proses penyelesaian sebuah masalah bisa di laksanakan secara singkat dan cepat. Kata Kunci : Organisasi kemasyarakatan, Negara Hukum, Kekuasaan   Abstract The government has an absolute right in disbanding the Community Organization after the enactment of the Government Regulation Replacement Law No. 2 of 2017 into Law No. 16 of 2017 on Community Organizations, this clearly does not reflect the principle of a country that claims itself as a State that upholds the supremacy of the law, where the characteristics of the State law upholds human rights and the division of power. The argument of the use of the principle of contarius Actus as an urgent reason to form a Government Regulation Replacement Law which is then authorized into law provides limits on the freedom of association guaranteed by Article 28 and Article 28J of the Constitution of 1945. Based on the 1945 Constitution, the system of check and balances is very important in the clear division of power between the Executive and judicial functions. That is, in the dissolution of an organization must involve the court by structuring the settlement of judicial principles quickly, simply and at a small cost so that the process of solving a problem can be carried out briefly and quickly. Keywords: Community Organization, State of Law, Power

scholarly journals DAMPAK DIBATALKANNYA UNDANG-UNDANG NOMOR 7 TAHUN 2004 TENTANG SUMBER DAYA AIR TERHADAP MANAJEMEN AIR UNTUK KESEJAHTERAAN MASYARAKAT

2015 ◽  
Vol 92 ◽  
Author(s):  
AL. Sentot Sudarwanto ,
Keyword(s):  
Water Management ◽  
Rural Areas ◽  
Government Regulation ◽  
Environmental Conservation ◽  
The State ◽  
Power Resource ◽  
Water Power ◽  
The Law ◽  
The Government ◽  
The Right

<p><strong>Abstract</strong><strong> </strong></p> <p><em>The water power resource has a great role to support the activities in the fields of farming, clean water of urban and rural areas, industries, fish embankments, tourisms, electricity power, and flood and erosion controls. Based on the Law No 7 Year 2004 on the Water Power Resource, it has been given the usage right of water management widely to the privates to join to manage the water power resource, which, then, results the understanding of social function and economical function and raising the efforts of private enterprise and commercialization of the water power resource which inflicted a loss up on the public. Based on this consideration, the Constitution Court abrogated the validity of the Law of SDA (Water Power Resource) on the whole and put into effect the Law Number 11 Year 1974 on Irrigation and the Government Regulation Number 22 Year 1982 on the Water Regulation Management. The abrogation will cause impacts to the government (executive), the Corporation of Water Management, and Society. The State should fulfill the people’s right on water considering that the society’s access to water is one of the Basic Human Rights. The prominent priority authority on water should be given to BUMN and BUMD as the follow up of the right authorization by the State on water. The private element may be allowed to carry out to authorize on water with strictly specific requirements. The water usage should consider the function of environmental conservation. The direct impact is that the Government, in the near future, has no Law / Regulation protection to carry out the management of SDA (Water Power Resource) in the field, since all management regulations as the copy of the Law of the Resource of Water Power had also been abrogated. Therefore, the regulation has to be issued soon. The government should prepare the draft of the Government Regulation Planning based on the Law Number 11 Year 1974 and the Law Planning on the Water Power Resource (to substitute Law No 11 Year 1974). The three important substances that must be included are the conservations of water power resource, the usage of water power resource and the control of water damaging power.</em><em> </em></p> <p><strong><em>Key words: </em></strong><em>Law of Water Power Resource, private, abrogation impacts, the people’s right on water.</em><em></em></p> <p><em> </em></p> <p><em> </em></p> <h3>Abstrak</h3> <p>Sumberdaya air mempunyai peran cukup besar dalam menunjang kegiatan bidang pertanian, air bersih perkotaan dan pedesaan, industri, perikanan tambak, pariwisata, tenaga listrik, dan pengendalian banjir serta erosi. Berdasarkan UU No 7 tahun 2004 tentang Sumber Daya Air telah memberikan hak guna usaha air secara luas kepada swasta untuk ikut mengelola sumberdaya air, sehingga muncul pemahaman terhadap fungsi social dan fungsi ekonomi serta terjadinya usaha privatisasi dan komersialisasi sumberdaya air yang merugikan masyarakat. Atas pertimbangan ini, Mahkamah konstitusi membatalkan keberlakuan secara keseluruhan UU SDA dan diberlakukannya kembali Undang-Undang Nomor 11 Tahun 1974 tentang Pengairan dan Peraturan Pemerintah Nomor 22 Tahun 1982 Tentang Tata Pengaturan Air. Pembatalan UU SDA akan menimbulkan dampak bagi pemerintah (eksekutif), Badan Usaha pengelola Air, dan Masyarakat. Negara harus memenuhi hak rakyat atas air mengingat akses masyarakat terhadap air merupakan salah satu Hak Asasi Manusia. Prioritas utama penguasaan atas air diberikan kepada BUMN atau BUMD sebagai kelanjutan hak menguasai oleh Negara atas air. Unsur swasta masih dimungkinkan melakukan penguasaan atas air dengan syarat-syarat tertentu secara ketat. Pemanfaatan air harus mengingat kelestarian fungsi lingkungan hidup. Dampak langsung adalah bahwa pemerintah dalam waktu dekat tidak mempunyai paying hukum untuk melaksanakan pengelolaan SDA di lapangan,karena semua aturan pelaksanaan sebagai turunan dari UU SDA juga dibatalkan. Oleh karena itu aturan payung hukum harus segera diterbitkan. Pemerintah segera menyiapkan draf Rancangan Peraturan Pemerintah (RPP) yang berpijak pada UU Nomor 11 Tahun 1974 dan Rancangan Undang-Undang (RUU) tentang Sumber Daya Air (pengganti UU No 11 Tahun 1974). Tiga substansi penting yang harus dimuat yaitu konservasi sumberdaya air, pendayagunaan sumberdaya air dan pengendalian daya rusak air</p> <p><strong>Kata kunci: </strong>UU Sumber Daya Air, privatisasi, dampak pembatalan, hak rakyat atas air</p>

scholarly journals Problematika Peraturan Pengganti Undang-Undang Nomor 1 Tahun 2017 tentang Organisasi Masyarakat

2019 ◽  
pp. 226-237
Author(s):  
Rezki Robiatul Aisyiah Ismail
Keyword(s):  
Human Rights ◽  
Social Organization ◽  
Government Regulation ◽  
Community Organization ◽  
Community Organizations ◽  
The State ◽  
Freedom Of Association ◽  
The Law ◽  
The Republic ◽  
The Government

Indonesia is a democratic constitutional state set forth in article 1 paragraph (3) of the 1945 Constitution of the State of the Republic of Indonesia, as a legal state for running a state and protection of human rights under the law. One of them is in Article 28 E Paragraph (3) of the 1945 Constitution of the State of the Republic of Indonesia which states that everyone has the right to freedom of association, assembly, and expression. The regulation concerning the Organization of the Community is in fact set out in Law No. 17 of 2013 on Community Organizations. Community organization is an organization founded and formed by the community voluntarily based on the similarity of aspirations, wills, needs, interests, activities and objectives to participate in development in order to achieve the objectives of the Unitary State of the Republic of Indonesia based on Pancasila. Community organizations may be in the form of two, incorporated and non-legal entities. The Government issued a Regulation in Lieu of Law of the Republic of Indonesia Number 2 Year 2017 on the amendment to Law No. 17 of 2013 on Social Organization and then with the Regulation of Lieu of the Law the government made a policy that the Government in this case gave authority to the Ministry of Justice and Human Rights Asasi Manusia dissolved social organization which contradict with principle of Pancasila one of them is Hizbut Tahrir Indonesia discussion Government Regulation of society organization still has weakness substantially. Government regulation in lieu of laws of community organizations in order to reinforce the principle of contrarius actus is not appropriate because it has actually attached to government officials without the need to be affirmed in the legislation.

scholarly journals MEANING OF BANK SECRETS AFTER THE ENACMENT OF LAW NUMBER 9 OF 2017 ON STIPULATION OF GOVERNMENT REGULATION IN LIEU OF LAW NO. 1 OF 2017 ON ACCESS TO FINANCIAL INFORMATION FOR THE INTERESTS TAXATION INTO LAW

2018 ◽  
Vol 3 (1) ◽  
pp. 38
Author(s):  
Jamilatus Sholihah ◽  
Dyah Ochtorina Susanti
Keyword(s):  
Economic Development ◽  
Government Regulation ◽  
Banking Sector ◽  
The State ◽  
Financial Information ◽  
Exchange Of Information ◽  
National Economic ◽  
National Economic Development ◽  
The Law ◽  
The Government

The national economic development in Indonesia is inseparable from the banking role. The existence of the stipulation of Government Regulation in Lieu of Law (PERPU) Number 1 of 2017 on Access to Financial Information for Tax Purposes will certainly affect the regulation of the banking sector in particular related to bank secrets. The establishment of the Perpu appears to have attracted the attention of the government to immediately pass it into law. It is proven which on 23 August 2017 President Joko Widodo has authorized the Perpu to become a law through Law Number 9 of 2017 on Stipulation of Government Regulation in Lieu of Law (PERPPU) Number 1 of 2017 on Access to Financial Information for Tax Purposes into the Law -What. The policy is a form of Indonesia's commitment to participate in the automatic exchange of information globally for tax purposes. The automatic opening of bank secrets for tax purposes will certainly affect the previous banking arrangements, especially those related to bank secrets. Therefore, in order to avoid overlapping arrangements, the state of Indonesia needs to harmonize all regulations relating to bank secrets and the opening of bank secrets for tax purposes.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 159-166
Author(s):  
Muchtar Riva’i
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Economic Community ◽  
The Law ◽  
The Government ◽  
Medium Enterprises ◽  
Article 5 ◽  
Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

BERLAKU DAN KEABSAHAN PERJANJIAN INTERNASIONAL DALAM PANDANGAN HUKUM INTERNASIONAL

2019 ◽  
Vol 1 (1) ◽  
pp. 95-103
Author(s):  
Komang Sukaniasa
Keyword(s):  
International Law ◽  
International Agreements ◽  
The State ◽  
International Agreement ◽  
International Treaties ◽  
International Treaty ◽  
Binding Force ◽  
International Rights ◽  
Legal Consequences ◽  
Made In

International agreements are agreements between international subjects that give rise to binding obligations in international rights, which can be bilateral or multilateral. Based on these opinions, an understanding can be taken that international treaties are agreements or agreements entered into by two or more countries as subjects of international law that aim to cause certain legal consequences. International agreements, whether ratified or through approval or acceptance or accession, or other methods that are permitted, have the same binding force as ratified international treaties established in the Ratification Law of International Treaties. Once again, it is equally valid and binding on the state. Therefore, the authors consider that the position of international treaties are not made in the form of the Ratification Act of the International Agreement but are binding and apply to Indonesia. Then Damos Dumoli Agusman argues that ratification originates from the conception of international treaty law which is interpreted as an act of confirmation from a country of the legal acts of its envoys or representatives who have signed an agreement as a sign of agreement to be bound by the agreement.

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.

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.

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