scholarly journals State Owned Enterprises Finance from the Perspective of State Funds

Yuridika ◽  
2019 ◽  
Vol 35 (2) ◽  
pp. 363
Author(s):  
Sopian Sitepu

The existence of State-Owned enterprises (SOE) as one of Indonesia’s legal entities, whereby the State owns part of all of the capital of the company has presented several legal issues. The BUMN Act that has become the basis for establishing State-Owned enterprises has become its own independent legal subject and separates itself from the wealth of the State and has adhered to the provisions of the Company Law Act so that the capital that is presented by the State to the corporation remains as the capital of the SOE and not form the State. However, existing legislations regarding State funds places the funds for SOE as being part of the State budget. This ambiguity in the status of BUMN Funds is not only found in legislations but also in two different constitutional court decisions that presents inconsistencies towards law enforcers. This clear distinction is crucial in the practice of law enforcement in Indonesia.

2018 ◽  
Vol 12 (2) ◽  
pp. 313-328
Author(s):  
Fathul Aminudin Aziz

Fines are sanctions or punishments that are applied in the form of the obligation to pay a sum of money imposed on the denial of a number of agreements previously agreed upon. There is debate over the status of fines in Islamic law. Some argue that fines may not be used, and some argue that they may be used. In the context of fines for delays in payment of taxes, in fiqh law it can be analogous to ta'zir bi al-tamlīk (punishment for ownership). This can be justified if the tax obligations have met the requirements. Whereas according to Islamic teachings, fines can be categorized as acts in order to obey government orders as taught in the hadith, and in order to contribute to the realization of mutual benefit in the life of the state. As for the amount of the fine, the government cannot arbitrarily determine fines that are too large to burden the people. Penalties are applied as a message of reprimand and as a means to cover the lack of the state budget.


2020 ◽  
Vol 1 (1) ◽  
pp. 239-242
Author(s):  
Ramot H.P Limbong ◽  
I Gusti Bagus Suryawan ◽  
I Nyoman Sutama

Political parties as legal entities may be subject to criminal liability as they are seen from the characteristic of political parties in accordance with the characteristics of the legal entity. The dissolution of political parties becomes one of the legal issues governed by Indonesian legislation. The problem of this research is: 1) how is the Constitutional Court Authority in the dissolution of political parties in Indonesia? 2) How is the mechanism of dissolution of political parties? The type of research and approach problems used is normative legal research and statutory approaches. The source of the legal material used is the primary source of legal material and the source of secondary legal material. The technique of collecting legal materials is the technique of library study. The collected legal materials are processed and analyzed using legal arguments. The result of this research is the procedure of the dissolution of political parties in the Constitutional Court as follows: Application submission, application registration and trial schedule, preliminary examination, trial examination, meeting Judge, the verdict of the Constitutional Court. The result of the dissolution of political parties may result in external rights and obligations, due to elected positions, due to the status of managers and members and the consequences of internal rights and obligations.


2019 ◽  
Vol 135 (3) ◽  
pp. 244-256
Author(s):  
Izabela Olek

This article considers the legal and practical aspects of the amendment to Article 209 of the Penal Code, which provides for liability for evading maintenance obligations, determined by the number of court orders, settlements and other agreements. The necessity to change the regulations was justifi ed by the low recoverability of maintenance arrears and the relatively small number of indictments made against the perpetrators of these acts. The crime of not paying child maintenance is socially burdensome and generates signifi cant expenses from the state budget. The legislator, justifying the draft law, considered that its amendment would temporarily increase the burden of law enforcement, but the author cites arguments that this increase will be permanent and will affect not only the prosecutor’s offi ce and the police, but also other institutions which will be required to report information about the offender. However, for over a year after the introduction of the amendment, the authorities conducting preparatory proceedings have been overburdened. In addition, imprecise regulations make it diffi cult to interpret them and put them into practice. The study also addresses the issues of new institutions enabling the perpetrator to avoid liability for the act committed in connection with the payment of all maintenance arrears and the current penalties, as well as the signs of both the basic and qualifi ed types of the crime.


2019 ◽  
Vol 4 (1) ◽  
pp. 97-114
Author(s):  
Adhya Satya Bangsawan

This article discusses the legal reasoning used by the Indonesian Constitutional Court in its Decision No. 013-022/PUU-IV/2006. The object of the constitutionality review is Article 134, 136 bis, and 137 of the Indonesian Criminal Code which contained the ban of insult action toward the president/vice president. Those norms have been declared null and void based on the argument that those norms were not criminal acts. Hence, this article stresses that the annulment of those norms may give negative legal consequences toward the protection of president/vice president’s dignity. Freedom of speech is categorized as a right of expression in which its performance is undertaken restrictively. This article argues that the ban of insult action toward the president/vice president is a constitutional limitation to the freedom of speech. The status of president/vice president shall not be considered as equal with ordinary people since the president/vice president is the head of state and also the symbol of the state.


2018 ◽  
Vol 14 (4) ◽  
pp. 728 ◽  
Author(s):  
Mei Susanto

Doktrin Mahkamah Konstitusi (MK) yang dahulu dipercaya hanya sebagai negative legislature telah bergeser menjadi positive legislature. Menjadi pertanyaan, apakah doktrin MK sebagai negative legislature maupun positive legislature, dapat pula dimaknai sebagai negative budgeter dan positive budgeter dalam pengujian Undang-Undang Anggaran Pendapatan dan Belanja Negara (UU APBN). Berdasarkan hasil kajian konseptual dan pendalaman terhadap beberapa putusan MK dalam pengujian UU APBN, secara nyata dan dalam keadaan tertentu, doktrin MK sebagai negative legislature dapat dimaknai sebagai negative budgeter dalam bentuk pernyataan mata anggaran tertentu dalam UU APBN bertentangan dengan UUD 1945. Bahkan dapat pula dimaknai sebagai positive budgeter karena MK juga mengharuskan pemerintah dan DPR untuk menambahkan mata anggaran tertentu dalam UU APBN. Hal tersebut tidak lain sebagai bentuk diakuinya supremasi konstitusi, sehingga MK yang berperan sebagai the guardian constitution harus menjaganya. Apalagi dalam UUD 1945 terdapat pasal yang spesifik menyebut batas minimal anggaran pendidikan 20% dan pasal-pasal lain yang mengharuskan APBN harus dipergunakan untuk sebesar-besarnya kemakmuran rakyat.The doctrine of the Constitutional Court which was previously believed to be only as a negative legislature has shifted into positive legislature. The question, is the doctrine of the Constitutional Court as a negative legislature and a positive legislature can also be interpreted as a negative budgeter and a positive budgeter in the judicial review of the State Budget Law. Based on the result of conceptual study and deepening of several decisions of the Constitutional Court in the judicial review of the State Budget Law, in real and in certain circumtances, the doctrine of the Constitutional Court as a negative lagislature can be also interpreted as a negative budgetary in the form of specific budget items in the State Budget Law contradictory to the 1945 Constitution. Also as a positive budgeter because the Constitutional Court requires the executive and the legislative to add a specific budget in the State Budget Law. It is a form of recognition of constitutional supremacy, so that the Constitutional Court can role as the guardian constitution. Moreover in the 1945 Constitution there is a specific article that mentions the minimum limit of 20% education budget and other articles that require the state budget should be used for the greatest prosperity of the people.


2021 ◽  
Vol 7 (522) ◽  
pp. 178-186
Author(s):  
T. A. Koliada ◽  
◽  
L. Y. Bench ◽  
N. D. Rybina ◽  
◽  
...  

The article is aimed at evaluating the State debt and the State-guaranteed debt as components of ensuring the sustainability of Ukraine's public finances, identifying trends and factors that determine debt security and affect the pace of development of the country's economy. The article discloses the indicators of measuring the sustainability of public finances; indicators of effectiveness of the policy of ensuring the sustainability of Public Finances of Ukraine until 2030 are presented; the role and importance of debt security in ensuring the sustainability of public finances is determined. A factor analysis of the State debt and the State-guaranteed debt is carried out on the main grounds – the average US dollar exchange rate per year, GDP, revenues and expenditures of the State budget – in order to identify trends in changes in its structure and volumes for the period 2016-2020. The main financial risks and the degree of their impact on debt security are defined, a forecast of the State debt and the State-guaranteed debt of Ukraine for the medium term for 2021-2023 has been developed using the polynomial trend. The likelihood of a worsening the debt situation in Ukraine by 2023 and, as a result, a deterioration in the resilience of public finances due to the unfolding of the coronavirus pandemic, which can be equated with the crises of 2008-2009 and 2014-2015, is proved. Proposals to improve Ukraine's debt security in the context of the coronavirus pandemic have been substantiated. Prospect for further research in this direction is to prove the need to make managerial decisions to ensure the sustainability of public finances, taking into account not only macroeconomic, but also political and institutional factors, the impact of which increases significantly in the context of democracy.


Lentera Hukum ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 144
Author(s):  
Amri Ubaidillah

This study discuss legal issues concerning control of reclamation without possessing land rights as the result of the unregistered reclamation by communities in the Village of Tanddan, Sub-district Campling in the Sampang Regency. The aim of this study is to show legal implications and analyze effectivity of law enforcement on the accomplishment land control of reclamation without possession. By using empirical legal research with socio-juridical approach, the result of study shows that legal subject cannot control over and build houses over land of reclamation withou posession of land rights. In other words, houses built over land of reclamation without land rights can be evicted without any compensation. Therefore, such land of reclamation should be registered  as the governmental land to the National Agrarian Board or Badan Pertanahan nasional (BPN) in the Sampang regency. It also affirms that there is a problem of effeciency of law enforcement on the accomplishment of land control of reclamation without any repressive and preventive measures. Keywords:  Land Control, Reclamation, Sampang


2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Agung Barok Pratama ◽  
Aminah . ◽  
Mohammad Jamin

<p>Abstract<br />This article  discusses the ideal setting reconsideration after the Constitutional Court decision No. 34/PUU-XII/2013. This research is legal (judicial) normative, namely by reviewing library materials (literature study). Therefore, the data used in this research is secondary data, which includes the primary legal materials, secondary, and tertiary. The results of this study showed that realizing an ideal regulatory application for review should be conducted, first, the MA should retract SEMA 7 2014 it is necessary to avoid confusion law enforcement officials and people seeking justice so as to interfere with the judicial system. If want to make additional rules to facilitate the course of justice, the MA should be poured in the form of PERMA. Second, by accelerating the process of PK and execution. Thirdly, provision PK in the future submission must be adapted to the Constitutional Court decision No. 34/PUU-X/2013. That way the material truth and justice will actually be realized.</p><p>Keywords: Judicial Review; Justice; Rule of Law; Supreme Court Decisions.</p><p>Abstrak<br />Artikel ini meneliti tentang pengaturan ideal peninjauan kembali pasca putusan Mahkamah Konstitusi No. 34/PUU-XII/2013.Penelitian ini merupakan penelitian hukum (yuridis) normatif, yaitu dengan mengkaji bahan-bahan pustaka (studi kepustakaan). Karena itu, data yang digunakan dalam penelitian ini adalah data skunder, yang mencakup bahan hukum primer, skunder, dan tersier. Hasil Penelitian ini menunjukan bahwa, demi menwujudkan suatu peraturan yang ideal permohonan peninjauan kembali maka perlu dilakukan, pertama, MA harus menarik kembali SEMA No.7 Tahun 2014 hal ini ini diperlukan agar tidak terjadi kebingungan aparat penegak hukum dan masyarakat pencari keadilan sehingga dapat mengganggu sistem peradilan. Kedua, dengan mempercepat proses PK dan eksekusinya. Ketiga, ketentuan pengajuan PK kedepanya harus disesuaikan dengan putusan MK No. 34/PUU-XI/2013. Dengan begitu keadilan dan kebenaran materiil akan benar-benar dapat diwujudkan.<br />Kata kunci: Peninjauan Kembali, Keadilan, Kepastian Hukum, Putusan Mahkamah Agung</p>


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