scholarly journals Sanksi Hukum Bagi Pengawas Yayasan yang Lalai dalam Menjalankan Fungsinya Sebagai Organ Yayasan

2021 ◽  
Vol 7 (1) ◽  
pp. 215
Author(s):  
Ida Bagus Bayu Brahmantya
Keyword(s):  
The State ◽  
Good Faith ◽  
Social Activities ◽  
Legal Research ◽  
Financial Reports ◽  
Community Or ◽  
Legal Sanctions ◽  
Legal Position ◽  
The Government ◽  
Legal Subjects

A foundation is an institution that carries out religious, humanitarian and social activities that are formed by the community or the government. Law Number 16 of 2001 concerning Foundations as later amended by Law Number 28 of 2004 concerning amendments to Law Number 16 of 2001 concerning Foundations which provides certainty of the legal position of foundations as legal entities. Foundations do not have members, but have foundations consisting of coaches, administrators and supervisors who as legal subjects are capable of taking legal actions. The management of foundation assets is open in nature so that proper supervision is required. The Supervisory Organ has the authority to supervise the management of the Foundation by supervising financial reports, activity reports and their achievements which are written by the Management to be ratified in a supervisory meeting. These supervisors must have good faith in carrying out their authority, duties and responsibilities. The method used in this research is normative legal research using a statutory approach. The authority of a Supervisor is regulated in statutory regulations, however, legal sanctions if a Supervisor is negligent in carrying out the function are not completely stated. So that in order to avoid negligence in its function, it is necessary to have strict sanctions to avoid any harm to the Foundation, the state or related parties.

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 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 Corruption Eradication in Indonesia during the Covid-19 Pandemic: An Analysis of the Implementation of Article 27 Law Number 2 of 2020 Concerning State Financial Policy and Financial System Stability for Handling Covid-19 Pandemic

2021 ◽  
Vol 10 ◽  
pp. 1415-1421
Author(s):  
Jamin Ginting ◽  
◽  
Chelsya Gabriella
Keyword(s):  
Criminal Responsibility ◽  
Good Faith ◽  
System Stability ◽  
Financial Policy ◽  
Legal Certainty ◽  
Legal Research ◽  
Government Administration ◽  
State Official ◽  
The Government ◽  
Insight Into

As Indonesia announced its first Covid-19 case on 2 March 2020, the government issued Acts Number 2 Year 2020. Article 27.1 and 27.2 of the Act do not provide legal certainty because they may release the state-official-corruptors from their criminal responsibility. Through this paper, the author argues the criminal-responsibility exception by elaborating the ideas of the 1945 Constitution and the Corruption Act. The author uses normative legal research to construct the paper by bringing the 1945 Constitution, Indonesian Penal Code, and Government Administration Act as contra-materials toward Acts Number 2 Year 2020. The author also uses the theories from Indonesian Law Scholars to base the author’s argument. The paper provides the construction of criminal corruption as one of the essential parts of state loss. It also explains the solution to remove the criminal-responsibility-exception by using the excellent faith principle. The paper would return the good faith principle into the implementation of Act Number 2 Year 2020. As Act Number 2 Year 2020 is considerably new on implementation, this paper provides new insight into the better implementation of corruption-handling during the Covid-19 Pandemic.

scholarly journals Sanksi Pidana Penyalahgunaan Pengangkutan Bahan Bakar Bersubsidi

2020 ◽  
Vol 1 (2) ◽  
pp. 281-285
Author(s):  
I Dewa Gede Sastra Buwana ◽  
I Wayan Rideng ◽  
I Ketut Sukadana
Keyword(s):  
Oil And Gas ◽  
Legal Protection ◽  
The State ◽  
Point Of View ◽  
District Court ◽  
Criminal Sanctions ◽  
Legal Literature ◽  
Legal Sanctions ◽  
The Republic ◽  
The Government

Oil and gas is a natural resource controlled by the state and is a source of vital commodities that play an important role in every human activity. The misuse of the transportation and trade of fuel subsidized by the government by certain individuals can take away the rights of the less fortunate and result in losses to the state. This research explains how to arrange the transportation or commercialization of subsidized fuel and to find out the criminal sanctions for the perpetrators of misuse of subsidized fuel. The research method used is Normative Law research. The statutory approach to the problem is to analyze from the point of view of statutory regulations and relevant theories. Sources of legal materials in this study are primary and secondary legal materials. The technique of collecting legal materials is obtained from legal literature materials by collecting, reading and recording legal materials related to the crime of misuse of subsidized fuels. The results of this study are first, the regulation of legal protection and supervision has been regulated in accordance with the provisions of Article 46 of Law No. 22 of 2001 on Oil and Gas. Second, legal sanctions against perpetrators of misuse of subsidized fuel: case at the Gianyar District Court (PN) case number 153 / Pid.Sus / 2017 / PN. Gin is cumulative in nature, as regulated in Article 55 of the Republic of Indonesia Law No. 22 of 2001, namely given a verdict in the form of a prison sentence of 10 (ten) months and a fine of 2 million rupiahs provided that if the fine is not paid, it is replaced by imprisonment for 2 (two) month

scholarly journals The Employment Cluster of Omnibus Law: Embodiment the Concept of Nachtwakerstaat or Welfarestate?

FIAT JUSTISIA ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 93-118
Author(s):  
Anak Agung Gede Duwira Hadi Santosa ◽  
Kadek Agus Sudiarawan ◽  
I Made Marta Wijaya
Keyword(s):  
Research Method ◽  
Industrial Relations ◽  
Job Creation ◽  
Concept Analysis ◽  
The State ◽  
Analysis Approach ◽  
Legal Research ◽  
Labour Law ◽  
Legal Concept ◽  
The Government

The presence of the omnibus law of the Employment Cluster of Job Creation Law haven’t consider to solve the crucial problems in the Manpower Law, but its further away from the purpose of the welfarestate concept  and leads to the purpose of the nachtwakerstaat. The aims of this research to determine position omnibus law of the Job Creation Law after it’s passed within in the scope of welfarestate concept or nachtwakerstaat concept and to analyse the construction of labour law concept in accordance to concept of welfarestate in the future. This research used a normative legal research method with a statute approach and elaborated with a legal concept analysis approach. The results show there are crucial problems in the Employment Cluster of the Job Creation Law such as the elimination of several principal provisions in Manpower Law that indicates the role and presence of the state in labour law is getting minimum and also the Job Creation Law point out many things that returned the agreement mechanism by the parties. This show that, Employment Cluster of the Job Creation Law tends to the nachtwakerstaat concept and far away from welfarestaat concept. The solutions of the issues by doingrevision to the Employment Chapter of the Job Creation Law by adjusted the welfarestate concept, alsorestore and strengthen the function of the government as a part of industrial relations as a regulator and supervisor

The Contentious Public Sphere

2019 ◽  
Author(s):  
Ya-Wen Lei
Keyword(s):  
Public Sphere ◽  
The State ◽  
The Internet ◽  
The Public ◽  
Political Critique ◽  
The Media ◽  
The Government ◽  
Uncertain Future ◽  
The Public Sphere ◽  
Legal Subjects

Since the mid-2000s, public opinion and debate in China have become increasingly common and consequential, despite the ongoing censorship of speech and regulation of civil society. How did this happen? This book shows how the Chinese state drew on law, the media, and the Internet to further an authoritarian project of modernization, but in so doing, inadvertently created a nationwide public sphere in China—one the state must now endeavor to control. The book examines the influence this unruly sphere has had on Chinese politics and the ways that the state has responded. It shows that the development of the public sphere in China has provided an unprecedented forum for citizens to influence the public agenda, demand accountability from the government, and organize around the concepts of law and rights. It demonstrates how citizens came to understand themselves as legal subjects, how legal and media professionals began to collaborate in unexpected ways, and how existing conditions of political and economic fragmentation created unintended opportunities for political critique, particularly with the rise of the Internet. The emergence of this public sphere—and its uncertain future—is a pressing issue with important implications for the political prospects of the Chinese people. The book offers new possibilities for thinking about the transformation of state–society relations.

scholarly journals Tinjauan Hukum Islam Terhadap Sistem Transaksi Kredit Pemilikan Rumah (KPR) Di Bank Tabungan Negara Syariah (BTN Syariah) Semarang

2019 ◽  
Vol 7 (3) ◽  
pp. 167
Author(s):  
Arif Rochman ◽  
Dharu Triasih ◽  
Agus Saiful Abib
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Islamic Law ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Accounts Payable ◽  
Savings Bank ◽  
The Government ◽  
Legal Condition

<p>Rumah adalah kebutuhan dasar yang sangat penting bagi setiap orang. namun sebagian   orang  masih   belum   memiliki   rumah   sendiri.   Faktor   penyebabnya   adalah mahalnya  harga  tunai  rumah.  Oleh  karena  itu  pemerintah  melalui  menteri  perumahan rakyat membuat  program  Kredit  Pemilikan  Rumah  (KPR). Program  KPR ini ditujukan untuk masyarakat berpenghasilan rendah yang disebut KPR subsidi. Salah satu bank yang menjadi  pelaksana  program  tersebut  yaitu  Bank  Tabungan     Negara  Syariah  (BTN Syariah). Penelitian skripsi ini mengenai sistem transaksi KPR yang dilakukan oleh BTN Syariah  Semarang  dan  tinjauan  hukum  Islam  terhadap  sistem  transaksi  KPR  di  BTN Syariah Semarang. Jenis penelitian  ini menggunakan  penelitian  hukum normatif dengan pendekatan  konseptual  agar dapat memahami  sistem transaksi  KPR BTN Syariah  yang menggunakan  prinsip Islam. Hasil dan pembahasan  penelitian  ini yaitu sistem transaksi KPR yang dilakukan BTN Syariah menggunakan  akad jual beli <em>murabahah </em>dan <em>istishna</em>. Tinjauan hukum Islam terhadap Akad <em>murabahah </em>yaitu dengan 3 pendekatan yang terdiri dari ditinjau dari rukun jual beli, syarat sah jual beli serta syarat jual beli kredit. Untuk akad  <em>Istishna</em>,  BTN  Syariah  tidak  bisa  menggunakan  akad  ini  karena  BTN  Syariah bukanlah produsen melainkan <em>trader</em>. Simpulannya skema transaksi KPR yang dilakukan BTN Syaraih hakekatnya bukan jual beli <em>murabahah </em>atau <em>istishna</em>, tetapi hutang piutang / <em>qardh</em>.</p><div class="WordSection1"><p><em>Home is a basic need that is very important for everyone. but some people still do not have their own home. The factor is the high cost of house cash. Therefore,  the government through the minister of public housing makes the program of Housing Loans (KPR).  The mortgage  program  is aimed  at low-income  communities  called  subsidized KPR. One of the banks that became the implementer of the program is the State Savings Bank  Syariah  (BTN  Syariah).  This thesis  research  about  mortgage  transaction  system conducted by BTN Syariah Semarang and review of Islamic law to mortgage transaction system in BTN Syariah Semarang.  This type of research uses normative  legal research with a conceptual approach in order to understand the transaction  system of KPR BTN Syariah using Islamic principles.  Results and discussion  of this research is a system of mortgage  transactions  conducted  BTN Syariah using the sale and purchase agreement murabaha  and istishna. Review of Islamic Law against Murabahah Akad that is with 3 approach  consisting  of  observed  from  rukun  jual  beli,  legal  condition  of  sale  and purchase and condition of sale and purchase credit. For Istishna contract, BTN Syariah can  not  use  this  contract  because  BTN  Syariah  is  not  a  producer  but  trader.  The conclusion of the scheme of mortgage transactions conducted by BTN Syaraih is not the sale and purchase of murabahah or istishna, but the accounts payable / qardh.</em></p></div>

scholarly journals Implementation of marriage itsbat in Aceh

2021 ◽  
Vol 21 (1) ◽  
pp. 119-134
Author(s):  
Aulia Mubarak ◽  
M. Adli ◽  
Iman Jauhari
Keyword(s):  
Research Method ◽  
Public Awareness ◽  
The State ◽  
Legal Research ◽  
Legal Socialization ◽  
Study Results ◽  
The Government ◽  
Positive Impacts ◽  
Legal Force

This paper describes the process of marriage itsbat in Aceh and its approval factors despite its non-compliance with the applicable provisions. From the study results, it is known that the judge determining marriage itsbat prioritized benefit (maslahah) for the litigants. Its approval is considered to have more positive impacts, both for the litigants and their children. When it is granted, their marriage has had legal force and is recognized by the state, with the result that the litigants and their children have the same rights as those who register their marriage. This study used empirical legal research method obtained by conducting interviews. For further suggestion, it is expected that the government give legal socialization to increase public awareness of the importance of marriage registration

scholarly journals INTEGRASI PAJAK DAN ZAKAT SEBAGAI SUMBER PEMBIAYAAN PEMBANGUNAN NASIONAL

2019 ◽  
Vol 26 (2) ◽  
pp. 178
Author(s):  
Nur Hadiyati
Keyword(s):  
National Development ◽  
The State ◽  
Public Welfare ◽  
Legal Research ◽  
Material Sources ◽  
Depth Study ◽  
State Income ◽  
The Government ◽  
Tax Payments ◽  
Definition Of

The state in carrying out his duties to achieve public welfare requires the costs described in the budget of state income and expenditure (APBN). Taxes are Indonesia's largest source of revenue, but currently have decreased. The government is aware of the potential of zakat as a source of national development financing. Then the idea emerged to integrate tax and zakat withdrawal. This study aims to provide an understanding regarding the formulation of the integration of tax and zakat starting from definition of tax and zakat, the use of tax and zakat, the institutional structure that is authorized to collect tax and zakat. The method used in this journal is normative legal research with primary and secondary legal material sources. There are three models with regard to the integration of zakat and taxes offered: (1) zakat and tax payments are two different things and cannot be put together; (2) the payment of zakat releases the obligation to pay taxes; and (3) zakat payments provide a reduction in the burden of tax payments. Integration of tax and zakat requires in-depth study.

scholarly journals ADMINISTRATIVE DECISIONS WITH POTENTIAL LEGAL CONSEQUENCES AS OBJECT OF DISPUTE IN THE STATE ADMINISTRATIVE COURT

2020 ◽  
Vol 3 (1) ◽  
pp. 1-18
Author(s):  
Muhammad Amin Putra
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
The State ◽  
Legal Research ◽  
Government Administration ◽  
Secondary Sources ◽  
Judicial Practice ◽  
The Government ◽  
Legal Consequences ◽  
Administrative Responsibility

Since the enactment of Law No. 30 of 2014 concerning Government Administration, there have been many dynamics of changes in judicial practice in state administrative courts, especially in relation to the object of dispute. One of them is regarding Decisions with Potential Legal Consequences as regulated in Article 87 of the Government Administration Law. The problems that arise are related to the accountability of officials, and also to the declarative decisions and constitutive decisions that are regulated in Article 54 of the Government Administration Law. In this paper it is found that officials who issue declarative decisions are not necessarily free from administrative responsibility and the validity of their decisions is determined by the validity of constitutive decisions (as decisions that have the potential to have legal consequences) on which the declarative decisions are issued. This paper uses a normative-legal research method, namely using secondary data in the form of primary and secondary sources of law, both applicable laws and related literatures.

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