scholarly journals Analisis Sidang Sengketa Pajak oleh Pengadilan Pajak yang Dilaksanakan Diluar Daerah Jakarta Ditinjau dari Azas Ease of Administration

2020 ◽  
Vol 006 (02) ◽  
pp. 288-296
Author(s):  
Lukmanul Hakim Al Khoiry ◽  
Ning Rahayu

The implementation of the tax dispute trial is regulated by the Law of The Republic of Indonesia No.14/2002 concerning Tax Court article 4 which states that the tax dispute trial conducted by the tax court can be held in Jakarta and other regions if it is deemed necessary. The problem arises when local taxpayers whose tax dispute trials are held outside Jakarta hire a tax consultant from Jakarta, the taxpayer must bear the transportation and accomodation costs of the tax consultant team who come to the region where the trial is held, such as airline tickets, hotels, and other costs during the trial. The tax court institution also bear the travel cost of the official team of tax court judges who will lead the trial, because the judge who leads the trial comes from Jakarta. This study aims to analyze the implementation of tax dispute trial held outside Jakarta in terms of the principle of ease of administration. The results show that in terms of the four ease of administration principles, only the principle of efficiency is not fulfilled. This is due to the high costs incurred by taxpayers and tax courts side to conduct tax dispute trials outside Jakarta.

Author(s):  
Zorica Saltirovska Professor ◽  
Sunchica Dimitrijoska Professor

Gender-based violence is a form of discrimination that prevents women from enjoying the rights and liberties on an equal level with men. Inevitably, domestic violence shows the same trend of victimizing women to such a degree that the term “domestic violence” is increasingly becoming synonymous with “violence against women”. The Istanbul Convention defines domestic violence as "gender-based violence against women", or in other words "violence that is directed against a woman because she is a woman or that affects women disproportionately." The situation is similar in the Republic of Macedonia, where women are predominantly victims of domestic violence. However, the Macedonian legal framework does not define domestic violence as gender-based violence, and thus it does not define it as a specific form of discrimination against women. The national legislation stipulates that victims are to be protected in both a criminal and a civil procedure, and the Law on Prevention and Protection from Domestic Violence determines the actions of the institutions and civil organizations in the prevention of domestic violence and the protection of victims. The system for protection of victims of domestic violence closely supports the Law on Social Protection and the Law on Free Legal Aid, both of which include provisions on additional assistance for women victims of domestic violence. However, the existing legislation has multiple deficiencies and does not allow for a greater efficacy in implementing the prescribed measures for the protection of victims of domestic violence. For this reason, as well as due to the inconsistent implementation of legal solutions of this particular issue, the civil sector is constantly expressing their concern about the increasingly wider spread of domestic violence against women and about the protection capabilities at their disposal. The lack of recognition of all forms of gender-based violence, the trivial number of criminal sentences against persons who perform acts of domestic violence, the insufficient support offered to victims – including victim shelters, legal assistance, and counseling, and the lack of systematic databases on domestic violence cases on a national level, are a mere few of the many issues clearly pointing to the inevitable conclusion that the protection of women-victims of domestic violence is inadequate. Hence, the functionality and efficiency of both the existing legislation and the institutions in charge of protection and support of women – victims of domestic violence is being questioned, which is also the subject for analysis in this paper.


Author(s):  
Eddy Suwito

The development of technology that continues to grow, the public increasingly facilitates socialization through technology. Opinion on free and uncontrolled social media causes harm to others. The law sees this phenomenon subsequently changing. Legal Information Known as Information and Electronic Transaction Law or ITE Law. However, the ITE Law cannot protect the entire general public. Because it is an Article in the ITE Law that is contrary to Article in the 1945 Constitution of the Republic of Indonesia.


2018 ◽  
Vol 4 (2) ◽  
pp. 153-165
Author(s):  
Nadia Permata Ekasari Bisinglasi

The effect of the law on the appeal by the taxpayer is by the issuance of the Decree of Objection, if in the Decree of Objection the taxpayer also still feel not satisfied then based on Laws of General Provisions of Taxation or UU KUP, the taxpayer is entitled to file the appeal back to the Tax Court. The legal effort of the taxpayer to seek justice becomes disconnected with the provisions of Article 33 paragraph (1) and Article 77 paragraph (1) of Law no. 14 year 2002 stating that the decision of the Tax Court is the final decision in examining and resolving tax disputes, so that no appeal or cassation can be appealed. This resulted in reduced taxpayers' right to seek justice. Allowable legal action is to conduct a Review, and this effort is extraordinary


Author(s):  
O.V. Sinyak

The main changes and additions in connection with the entry into force of the new version of the Law are considered. The purpose of the new edition of the Law is to improve the norms of antimonopoly laws, taking into account the practice of its application, bringing them into line with international legal acts that make up the law of the Eurasian Economic Union


Author(s):  
Zoilboev Javlon Karimjon O‘G‘Li ◽  

In this article analyzes the reforms carried out in the spheres of the system of state management bodies of the Republic of Uzbekistan, the system of administrative bodies and administrative bodies in recent years. The article also provides a comparative analysis of the new administrative-legal relations, problems and mistakes made after the adoption of the law of the Republic of Uzbekistan “On administrative procedures”, and made prospective suggestions.


Author(s):  
Mirco Göpfert

This chapter explores how gendarmes in the Republic of Niger, notwithstanding their aspiration for popular legitimacy, try to justify their actions, not to others, but to themselves. Civilians bring the stories of their problems to the gendarmes’ attention in the form of complaints. Whether a complaint turns into a case, and thus whether the gendarmes become active, depends on their appreciation of the complainant’s story and whether their ‘vocational ear’ is attuned to this story; and their vocational ear functions much more in terms of the material and moral gravity of the alleged offence, not in terms of the law.


2021 ◽  
Vol 67 (2) ◽  
pp. 133-144
Author(s):  
Ermek B. Abdrasulov

This article examines the issues of differentiation of legislative and subordinate regulation of public relations. It is noted that in the process of law-making activities, including the legislative process, practical questions often arise about the competence of various state bodies to establish various legal norms and rules. These issues are related to the need to establish a clear legal meaning of the constitutional norms devoted to the definition of the subject of regulation of laws. In particular, there is a need to clarify the provisions of paragraph 3 of Article 61 of the Constitution of the Republic of Kazakhstan in terms of the concepts "the most important public relations", "all other relations", "subsidiary legislation", as well as to establish the relationship between these concepts. Interpretation is also required by the provisions of p. 4 of Article 61 of the Constitution in terms of clarifying the question of whether the conclusion follows from mentioned provisions that all possible social relations in the Republic of Kazakhstan are subject to legal regulation, including those that are subject to other social and technical regulators (morality, national, business and professional traditions and customs, religion, standards, technical regulations, etc.). Answering the questions raised, the author emphasizes that the law and bylaws, as a rule, constitute a single system of legislation, performing the functions of primary and secondary acts. However, the secondary nature of subsidiary legislation does not mean that they regulate "unimportant" public relations. The law is essentially aimed at regulating all important social relations.


Temida ◽  
2015 ◽  
Vol 18 (2) ◽  
pp. 79-104
Author(s):  
Nikica Hamer-Vidmar ◽  
Martina Bajto ◽  
Danijela Ivanovic ◽  
Maida Pamukovic ◽  
Ana Rusevljan

This paper deals with the practice of informing victims about the release of offenders who serve their prison sentences for crimes against sexual freedom, against life and limb or criminal acts with elements of violence in the Republic of Croatia. Tasks of informing victims about the offender?s release on the basis of the Law on Amendments to the Law on Enforcement of Prison Sentence perform the Ministry of Justice, the Independent Service for Victims and Witnesses Support. The Independent Service for Victims and Witnesses Support developed the system of informing victims based on the practice of other countries and improves it continuously. The aim of this paper is to present the procedure of informing victims about the release of offenders, as well as the survey findings about the extent to which victims take advantage of some form of psychosocial support that is available, reactions of victims upon receiving information of the offender?s release as well as about victims? needs for additional psychosocial support.


2021 ◽  
Vol 6 (22) ◽  
pp. 66-73
Author(s):  
Mahfutt Mahfutt ◽  
Khairil Anwar ◽  
Billi Belladona Matindas

The position of the Military Court is a body that executes the judicial power in the circle of the Indonesian National Armed Forces to enforce the law and justice with due observance of the interest in the state defense and safety. The Military Court is authorized to try the crimes committed by someone who when committing such crime is a soldier of the Indonesian National Armed Forces, a member of a group or office or body or equal to a soldier pursuant to the Law and someone is not included in the said group as set forth in the Law Number 31 of 1997 on Military Court. Following the reform of 1988, the existence of the Military Court is developed by some activists and the public that observe the Military Court, insisting the Parliament of the Republic of Indonesia to revise Law Number 31 of 1997 on Military Court, with the focus point for a soldier of the Indonesian National Armed Forces who commits a general crime to be tried in the General Court with the reason that the Military Court practice is closed in nature, and another reason is the equalization of rights before the law. The method used in this research is the normative law research that is carried out to obtain the necessary data relating to the problem. The data used is secondary data consisting of primary law materials, secondary law materials, and tertiary law materials. In addition, primary data is also used as the support of the secondary data law materials. The data is analyzed by the qualitative juridical analysis method. The results of the research show that the Military Court is one of the mechanisms that are always tried to be maintained. The outcome from the research discovers that the role of the Martial Court in Indonesia remains effective, fair, and democratic to this date realistically marked by fair punishment within the jurisdiction offended, which corresponds to the need of TNI institution in the aspects of Culture, Benefit, Assurance, and Fairness. It is recommended that the RI Government continuously develop and improve the same by maintaining the role of the Martial Court in punishing criminal offenses committed by military members on the Martial Court system currently in force.


2020 ◽  
Vol 11 ◽  
pp. 104-114
Author(s):  
Chaerin Kang

The purpose of this research paper is to underline a few of the problematic articles of the Criminal Act in Korea and suggest possible solutions. In the Republic of Korea, three criminal elements—Applicability of Constituent Requirements, Criminal Defences, and the Principle of Responsibility—must be proven to convict a defendant. When a perpetrator does not meet all three criminal elements, they are protected by particular articles of the Criminal Act such as Articles 9, 10, and 26. These articles guarantee citizens' right to decide their own actions accordingly and provide an opportunity for improvement by reducing the punishment. All three articles of the Criminal Act reflect positive intentions embedded in the law. However, the articles' flaws have begun to cause the perpetrators to exploit the law and disdain Korea's Criminal Act. Thus, this paper aims to consider the Criminal Act's malfunctions, especially within Article 9, 10, and 26, and suggest possible solutions to improve its shortages.    


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