THE PRINCIPLE OF RESTORATIVE JUSTICE IN TAX DISPUTE SETTLEMENT BY THE TAX COURT

Tax dispute resolution has a number of uniqueness. Its judiciary system takes a procedure starting from filing objections in the executive realm, appeals and filing lawsuits as well as judicial review in the judicial realm. All of these legal remedies do not delay the obligation of the tax payers to pay taxes and the task of Fiscus to collect taxes. Dispute settlement using administrative power has weaknesses as the resolver is one of the parties in the dispute (the Fiscus). Judicial branc of power come to play to settle tax disputes through the Tax Court. No cassation in the settlement of tax disputes as judicial remedies. All settlements of tax disputes are aim at otaining justice. When there is a tax dispute between Fiscus and the Taxpayers the path of mediation is advised. This normative legal research has found that mediation in the settlement of tax disputes by the Tax Court is a form of Dignified Restorative Justice in the form of Dignified Mediation as it is in line with the Pancasila values and virtues. The diversion from conventional processes through mediation is also humanistic in nature, namely the effort to humanize humans, the manifestation of the Pancasila Legal System.

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Executorial Strength of Deed of Peace in Civil Dispute Resolution in Indonesia

Psychology and Education Journal ◽

10.17762/pae.v58i1.1770 ◽

2021 ◽

Vol 58 (1) ◽

pp. 5179-5184

Author(s):

Endang Hadrian

Keyword(s):

Dispute Resolution ◽

Dispute Settlement ◽

Secondary Data ◽

Comparative Law ◽

Legal Research ◽

Legal Principles ◽

Legal Rules ◽

Legal Remedies ◽

Peace Settlement ◽

Civil Dispute

Civil dispute resolution can be settled through peace institutions with the legal product in form of a deed of peace. However, this institution has not been used by many people even though it provides the civil dispute settlement the executorial strength faster. Thus, it offers no further legal remedies be it in the form of appeals and cassation. Practically, a deed of peace is known to have executorial strength. However, some parties pursue the legal effort despite the peace settlement in the form of the deed of peace. The optimization of the use of the peace institution with executorial strength is expected to solve the problems. This study employed normative legal research with the perspective of legal/ judicial focused on rules/norms of Civil Procedure Law and comparative law through legal principles. It is the study of legal rules which are the benchmarks to behave appropriately. This study was carried out on the norms and principles in the secondary data, which were found in the primary, secondary, and tertiary legal sources.

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Kewenangan Badan Penyelesaian Sengketa Konsumen (BPSK) dalam Menyelesaikan Sengketa Asuransi Pasca Keluarnya Peraturan Otoritas Jasa Keuangan (OJK) Nomor 1/POJK.07/2014

JURNAL MERCATORIA ◽

10.31289/mercatoria.v12i2.2748 ◽

2019 ◽

Vol 12 (2) ◽

pp. 102

Author(s):

Wisnu Kumala ◽

Yaswirman Yaswirman ◽

Ulfanora Ulfanora

Keyword(s):

Dispute Resolution ◽

Consumer Protection ◽

Financial Services ◽

Alternative Dispute Resolution ◽

Dispute Settlement ◽

Legal Research ◽

Research Results ◽

Consumer Protection Act ◽

Legal Effect ◽

Legal Consequences

There is a tug of authority in resolving insurance disputes outside the court between the Consumer Dispute Settlement Agency (BPSK) based on Law Nomor 8 of 1999 concerning Consumer Protection with Alternative Dispute Resolution Institutions (LAPS) based on Financial Services Authority Regulation Number 1/POJK.07/2014. This encourages the author to conduct legal research in order to determine the authority of BPSK in resolving insurance disputes as well as the legal consequences of the decision after the issuance of the Financial Services Authority Regulation Number 1/POJK.07/2014 using the statutory approach. This legal research results in the finding that BPSK is still authorized to settle insurance disputes following the issuance of the Financial Services Authority Regulation Number 1/POJK.07/2014, this is based on the provisions of the Lex superior derogat legi inferiori principle. Then there is no legal effect on the BPSK decision after the issuance of the Financial Services Authority Regulation. This is because BPSK's decision has been based on Law Number 8 of 1999 concerning Consumer Protection, whose position is higher than the Regulation of the Financial Services Authority. So there is no need for BPSK to follow the provisions of the regulations whose hierarchy of legislation is lower than the Consumer Protection Act. Therefore BPSK's decision is "final and binding" as explained in Article 54 paragraph 3 of the Consumer Protection Act.

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International Legal and Economic Aspects of Dispute Resolution within the WTO in the Context of International Integration

EURASIAN INTEGRATION: economics, law, politics ◽

10.22394/2073-2929-2021-02-64-71 ◽

2021 ◽

Vol 14 (2) ◽

pp. 64-71

Author(s):

V. P. Kirilenko ◽

Yu. V. Mishalchenko ◽

A. N. Shchepova

Keyword(s):

Dispute Resolution ◽

Dispute Settlement ◽

The European Union ◽

Advantages And Disadvantages ◽

Legal Remedies ◽

The World ◽

System Functioning ◽

Dispute Settlement System ◽

Dispute Resolution Mechanism ◽

Settlement Of Disputes

The article discusses issues related to the settlement of disputes within the framework of the World Trade Organization, as well as assesses the advantages and disadvantages of this system. The specific problems of the dispute settlement system functioning today are considered, and options for optimizing the dispute resolution mechanism and various ways to improve the effectiveness of legal remedies in cases of non-compliance with decisions are proposed. Special attention is paid to the latest topical disputes involving the Russian Federation, the European Union, Ukraine, China and USA resolved within the framework of the World Tr ade Organization, as well as to the crisis faced by the organization due to the absence of a permanent appeals body.

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Perlindungan Hukum bagi Pekerja Dengan Perjanjian Kerja Tidak Tertulis pada Perusahaan Pemberi Kerja

Jurnal Interpretasi Hukum ◽

10.22225/juinhum.2.1.3109.158-162 ◽

2021 ◽

Vol 2 (1) ◽

pp. 158-162

Author(s):

Robertus Berli Puryanto ◽

I Nyoman Putu Budiartha ◽

Ni Made Puspasutari Ujianti

Keyword(s):

Research Method ◽

Dispute Settlement ◽

Industrial Relations ◽

Legal Protection ◽

Economic Activities ◽

Legal Research ◽

Work Relations ◽

Legal Remedies ◽

The Law ◽

The Republic

Labor is something that is needed by an employing company in carrying out its economic activities. This can be seen in the constitutional arrangements of the Republic of Indonesia in Article 27 paragraph (2) of the 1945 Constitution of the Republic of Indonesia. In the implementation of the working relationship between workers and the employing company, there are several rights and obligations that must be fulfilled between the two parties. Because there are provisions regarding work agreements that are differentiated based on the form of the agreement, each worker has different rights where these rights must be guaranteed by the company based on law. From this, the problems that will be examined are legal protection for workers with an unwritten work agreement at the employing company, as well as legal remedies that can be taken by workers with an unwritten agreement in the event of a violation of rights by the company. The research method used is normative legal research, namely legal research conducted by examining existing library materials. By examining problems by looking at existing regulations, and describing problems that occur in practice or in everyday life in society. From the research conducted, it was found that legal protection for workers with an unwritten work agreement at the employing company is regulated based on Law Number 13 of 2003 concerning Manpower where the basis is that the applicable work agreement is an indefinite work agreement so that the rights obtained under the provisions of the law. Then efforts that can be made if there is a violation of the law in work relations is based on Law Number 20 of 2004 concerning Industrial Relations Dispute Settlement, namely in the form of Bipartite, Tripartite (Mediation, Consoliation and Arbitration) negotiations, as well as through Trials at the Industrial Relations Court.

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KEWENANGAN BADAN PENYELESAIAN SENGKETA KONSUMEN DALAM MENANGANI SENGKETA ANTARA PT. SINAR MENARA DELI DENGAN SARI ALAMSYAH

Jurnal Hukum Adigama ◽

10.24912/adigama.v2i2.6538 ◽

2019 ◽

Vol 2 (2) ◽

pp. 392

Author(s):

Samuel Samuel ◽

Siti Nurbaiti

Keyword(s):

Dispute Resolution ◽

Consumer Protection ◽

Dispute Settlement ◽

Secondary Data ◽

District Court ◽

Primary Data ◽

Legal Research ◽

Consumer Protection Act ◽

The Law ◽

The Republic

In principle, the resolution of consumer disputes can be pursued peacefully. through an alternative mediation dispute resolution. In Law Number 8 of 1999 concerning Consumer Protection and Regulation of the Minister of Trade of the Republic of Indonesia Number 6 / M-DAG / PER / 2017 concerning the Consumer Dispute Settlement Body does not impose limits on the authority of BPSK in handling and adjudicating a consumer dispute. However, in reality many times the decisions of the Consumer Dispute Settlement Body (BPSK) are submitted to the district court and stated that BPSK is not authorized to handle such disputes. How is the authority of the Consumer Dispute Resolution Board in handling disputes between PT. Sinar Menara Deli and Sari Alamsyah are the issues discussed. The method used in this research is descriptive normative legal research, using secondary data and primary data as supporting data with the law approach. The results of the study illustrate that BPSK is not authorized to handle disputes between PT. Sinar Menara Deli with Sari Alamsyah, because the business actors in this dispute have submitted a refusal to be resolved through BPSK and not achieving the requirements for consumer disputes. It is recommended that BPSK members pay more attention to the provisions in the Consumer Protection Act and other regulations concerning the Consumer Dispute Settlement Body.

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EFISIENSI PEMILIHAN ALTERNATIF PENYELESAIAN SENGKETA DALAM PENYELESAIAN SENGKETA WARALABA

FIAT JUSTISIA ◽

10.25041/fiatjustisia.v10no3.793 ◽

2017 ◽

Vol 10 (3) ◽

Author(s):

Rahmi Yuniarti

Keyword(s):

Dispute Resolution ◽

Alternative Dispute Resolution ◽

Dispute Settlement ◽

Business Continuity ◽

Legal Research ◽

Descriptive Research ◽

Business Contract

AbstractFranchise as a business contract between franchisor and frachisee which in the practice sometimes leads to a dispute. A dispute happens because their rights and obligations are not met. Dispute settlement businesses can choose a judiciary or non-judiciary institution. However, considering of the business continuity, the dispute must be resolved so each side can fulfill their needs to solve the dispute. The problems in this study are the factors that can arise disputes franchise and the efficiency of selecting alternatives of dispute resolution to resolve the dispute franchise. This type of the research used by the researcher is a normative legal research. This type of research is a descriptive research. The conclusions of this study are the factors that cause disputes franchise is the existence of rights and obligations are not met and fulfilled, and it happens mostly because the oversight and discontinuance of the franchise that are assumed not giving advantages or inflicting one of the parties. Moreover, there are possibilities of not keeping promises which have been decided before. Keywords: Alternative Dispute Resolution, Franchise Dispute AbstrakWaralaba sebagai suatu kontrak bisnis antara franchisor dan frachisee dalam pelaksanaannya tidak sedikit yang menimbulkan suatu sengketa. Suatu sengketa muncul dikarenakan adanya hak dan kewajiban yang tidak terpenuhi. Penyelesaian sengketa bisnis dapat memilih lembaga pengadilan atau lemabaga non-peradilan. Namun, dengan pertimbangan akan kelanjutan bisnis yang dijalani alternatif penyelesaian sengketa dianggap lebih dapat menyalurkan keinginan para pihak untuk menyelesaiakan sengketa bisnis. Permasalahan pada penelitian ini adalah faktor-faktor yang dapat menimbulkan sengketa waralaba dan efisiensi pemilihan alternatif penyelesaian sengketa untuk menyelesaikan sengketa waralaba. Jenis penelitian yang digunakan penulis dalam penelitian ini adalah bersifat penelitian hukum normatif. Tipe penelitian ini adalah penelitian deskriptif. Simpulan dari penelitian ini, faktor-faktor yang menyebabkan timbulnya sengketa waralaba adalah adanya suatu hak dan kewajiban yang tidak terpenuhi dan paling banyak terjadi dikarenakan pengawasan dan pemutusan hubungan waralaba yang dianggap merugikan salah satu pihak. Selain itu, ketidakpastian karena ada kemungkinan tidak ditepatinya janji serta risiko permintaan yang tidak sesuai dengan yang direncanakan. Kata Kunci: Penyelesaian Sengketa, Sengketa Waralaba

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JURIDIS ANALYSIS OF CONFLICT COMPETENCY OF BUSINESS DISPUTE SETTLEMENT THROUGH ARBITRATION AND GENERAL JUSTICE IN STOCK OWNERSHIP

JURNAL ILMIAH LIVING LAW ◽

10.30997/jill.v9i1.1018 ◽

2018 ◽

Vol 9 (1) ◽

Author(s):

Edi Prayitno ◽

Martin Roestamy

Keyword(s):

Supreme Court ◽

Dispute Resolution ◽

Alternative Dispute Resolution ◽

Dispute Settlement ◽

District Court ◽

Court Decisions ◽

Legal Research ◽

Actual Case ◽

Arbitration Clause ◽

Investment Agreement

This Thesis was written based on the result of legal research that analyzes conflict of business dispute resolution between arbitration and litigation in accordance with the applicable regulation and court decisions which have acquired permanent legal force. The method used in this legal research is normative legal methods. The study of literature as a basis of the research and according to Law Number 30 Years 1999 about Arbitration and Alternative Dispute Resolution, in Article 3 and Article 11 of the Law have expressively stated that District Court does not have the authority to adjudicate disputes between the parties that bound by the arbitration agreement. The result of this legal research is that arbitration clause as stated in business investment agreement that should be absolute competencies to resolve the dispute, but the Decision of District Court Judges which have been strengthened by Supreme Court of Indonesia expressively stated that the court has the authority to check and adjudicate the dispute even it has arbitration clause or arbitration agreement with the reason that the dispute is a tort and there are another parties beside the party who sign the Investment Agreement, in the suit. The court attitude that adjudicate the dispute with arbitration clause lead to conflict of competency and never ending adjudication process of business dispute. From the actual case that researcher has been analyzes, researcher suggest that Supreme Court of Indonesia as the highest judicial body must respect arbitration body by rejecting all of the civil cases that have arbitration clause on its agreement. Law Number 48 Years 2009 about Judicial Power stated that non-litigation dispute resolution is conducted through arbitration or alternative dispute resolution. Based on pacta sun servanda and choice of forum principles on the agreement binding to the parties and must be obeyed by the parties.KeyWord : : Arbitration Clause, Pacta Sun Servanda Principle, Business.

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JUSTICE IN MANY ROOMS IN SHARIA BANKING DISPUTE RESOLUTION TO ACHIEVE JUSTICE

Diponegoro Law Review ◽

10.14710/dilrev.3.1.2018.43-63 ◽

2018 ◽

Vol 3 (1) ◽

pp. 43

Author(s):

Nita Triana

Keyword(s):

Dispute Resolution ◽

Alternative Dispute Resolution ◽

Dispute Settlement ◽

Islamic Law ◽

Third Party ◽

Second Step ◽

Legal Research ◽

Long Time ◽

The Cost ◽

Religious Courts

This paper examines the dispute resolution of Sharia Banking. The method is a non-doctrinal legal research using qualitative research and Socio Legal approach. Sharia banking cannot be separated from the problems between the banking and the Customer. This problem is calledproblematic financing. The resolution of problematic financing of sharia banks in litigation is now the absolute authority of the Religious Courts. The downside of litigation settlement usually takes a long time, the need for proof, the cost is quite expensive and the result is winningor lost. Therefore, the settlement of sharia banking is very rarely resolved through litigation. Alternative Dispute Resolution is a choice of dispute settlement chosen by Sharia Banking. The first stage isto carry out negotiation between all parties, namely Banking (lender) and The Customer (Debtor) in the form of warning and guidance. If it does not succeed, there will bedebt restructuration. The second step is mediation, in the form of consultation with third party as a mediator. The mediation determines the rescue process of debt by Banks when a debtor is still unable to return his debt, executed by the bank. According to Marc Galanter these various dispute resolutionsis called justice in many rooms. In Islamic Law it is known as Sulh (peace). However, to a large extent this non-litigation settlement is more satisfactory to both parties in resolving the dispute because it senses fairness and a win-win solution.

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Application of Administrative Law in the Time of Reforms in the Light of the Scope of Judicial Review in Hungary

Studia Iuridica Lublinensia ◽

10.17951/sil.2020.29.3.101-116 ◽

2020 ◽

Vol 29 (3) ◽

pp. 101

Author(s):

István Hoffman

Keyword(s):

Rule Of Law ◽

Legal System ◽

Judicial Review ◽

Paradigm Shift ◽

Administrative Law ◽

The State ◽

The Rule Of Law ◽

Legal Remedies ◽

Review Model ◽

The Impact

The Hungarian legal system and especially the administrative law is in the state of permanent change. This constantly transforming environment is a challenge for the rule of law. Every significant field of administrative law is impacted by these changes – even the judicial review model of the administrative decisions. The author analyzes the impact of these changes – especially from the last three years – on the application of administrative law. The issues raised in the article are focused on the transformation of the procedural rules, in particular on the impact of the new Act I of 2017 – Code of Administrative Court Procedure and its amendment in 2019. Two major institutions are analyzed further. First, the work analyzes the impact of the reform on the system of legal remedies in the administrative law, i.e. the reduction of the intra-administration remedies, the administrative appeal. Secondly, the extent of the judicial review was examined, in particular debates, codifications and amendments of the cassation and reformatory jurisdiction of the courts. The courts are currently the major interpreter of administrative law, whose change can be interpreted as a paradigm shift of the approach of the application of administrative law.

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PROSES PENYELESAIAN SENGKETA DI LEMBAGA ALTERNATIF PENYELESAIAN SENGKETA PERBANKAN INDONESIA (LAPSPI)

Jurnal Hukum dan Pembangunan Ekonomi ◽

10.20961/hpe.v7i2.43020 ◽

2019 ◽

Vol 7 (2) ◽

pp. 293

Author(s):

Yosua Gabriel Pradipta ◽

Dona Budi Kharisma

Keyword(s):

Dispute Resolution ◽

Research Methods ◽

Qualitative Method ◽

Dispute Settlement ◽

Legal Research ◽

Library Studies ◽

Materials Used

Abstract This articels discusses how to discuss the process of dispute resolution at the Indonesian Institute for Alternative Banking Dispute Resolution (LAPSPI). In this study, the author uses empirical legal research methods. This research is descriptive. By referring to the invitation, the primary legal material used in this study is the legislation and secondary legal materials used consisting of legal books and relevant legal journals. The technique of answering legal material carried out by the author in this legal discussion is in the form of library studies, interviews or interviews. This study uses a qualitative method. Based on the results of the research and discussion, it was concluded that LAPSPI had 3 (three) services that could be used to complement banks that is mediation, adjudication, and arbitration. Keywords: Banking disputes; LAPSPI; Banking Dispute Settlement.Abstrak Artikel ini bertujuan unutk mengetahui bagaimana proses penyelesaian sengketa di Lembaga Alternatif Penyelesaian Sengketa Perbankan Indonesia (LAPSPI). Pada penelitian ini, penulis menggunakan metode penelitian hukum empiris. Penelitian ini bersifat deskriptif. Dengan pendekatan perundang-undangan, bahan hukum primer yang digunakan dalam penelitian ini berupa peraturan perundang-undangan serta bahan hukum sekunder yang digunakan berupa buku-buku hukum dan jurnal hukum yang relevan. Teknik pengumpulan bahan hukum yang dilakukan oleh penulis di dalam penulisan hukum ini berupa studi kepustakaan, wawancara atau interview. Teknik analisa bahan hukum dalam penelitian ini yaitu menggunakan metode kualitatif. Berdasarkan hasil penelitian dan pembahasan dihasilkan kesimpulan yaitu LAPSPI memiliki 3 (tiga) layanan yang dapat digunakan dalam menyelesaikan sengketa perbankan yaitu mediasi, ajudikasi, dan arbitrase. Kata kunci : Sengketa perbankan; LAPSPI; Penyelesaian Sengketa Perbankan.

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