scholarly journals Pengenaan Pajak Penghasilan di Indonesia (Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan)

2021 ◽  
Vol 2 (1) ◽  
pp. 24-35
Author(s):  
Gede Sastrawan ◽  
Ida Ayu Putu Indah Wahyoni

Every county has the same goal, namely to create the wlfare of its people. Especially in Indonesia, which is a rule of law based on Pancasila and the 1945 Constitution. The issue stated in the preamble to the 1945 Constitution states the general welfare on the basis of social justice. Then besides that there is the aim of the state which is the common interest of all the people, so that the costs that msu be incurred to realize state programs are also shared responsibility. To cover state expenditures in order to realize its programs, the state seeks financing by collecting taxes. One of them is from the imposition of income tax. Income tax is regulated in Law Numbers 36 Years 2008. One of the types of distribution is Income Tax Article 21 (PPh 21), which regulates taxes on income in the form of salaries, wages, allowances, and other payments that are obtained by individual tacpayers. Domestic individuala in connection with work or position of services and activities.

2021 ◽  
Vol 10 (6) ◽  
pp. e59810616552
Author(s):  
. Suwardi ◽  
Auriga Pradipta

Basically, the state has the authority to regulate the use of land rights in the territory of Indonesia. However, the problem that often occurs is the disagreement between the Land Acquisition Committee and the holders of land rights in determining the amount of compensation, resulting in problems such as what happened in Palu after the earthquake which flattened housing buildings and required a plot of land for housing construction. Therefore, the aim of this research is to explore legal efforts for land rights that are affected by the acquisition for the construction of permanent housing to meet housing needs after the earthquake in Palu. The research method that used is legal research, while the approach that used in this research is statute approach. The results of data analysis shows the legal action of land rights holders that are affected by land acquisition for the construction of permanent housing by means of certificate cancellation, the cancellation of the certificate is based on law. Land acquisition for the public interest, including the interests of the nation and the State as well as the common interest of the people, can revoke land rights by giving compensation.


Author(s):  
Richard B. Collins ◽  
Dale A. Oesterle ◽  
Lawrence Friedman

We, the people of Colorado, with profound reverence for the Supreme Ruler of the Universe, in order to form a more independent and perfect government; establish justice; insure tranquility; provide for the common defense; promote the general welfare and secure the blessings of liberty to ourselves and our posterity, do ordain and establish this constitution for the “State of Colorado.”...


2020 ◽  
Vol 11 (1) ◽  
pp. 73-81
Author(s):  
Man Kumar Rai

   The objective of this article is to analyze the use of satire in three poems, from Rupesh  Shrestha’s volume of poems Ghintang Ghishi Twank in order to examine use of the suffering of voiceless people. The poems depict absurdities of the society and hypocrisy of the leaders which are the causes of poor people‟s pains. This poems exhibit how follies, vices and absurdities are hurdle in transforming society into prosperous one. The poet has berated them with the aim of bringing positive change in the society and in the lives of the common people. The poet mocks at the political changes which have brought change only in the lives of political leaders, not in the lives of the people who have been ignored by the state for long. Despite many anxieties, they enjoy dancing and playing sticks in their hands on the special occasion of Gaijatra. The poems are collection of sharp words which are used to butt the corrupt politicians. For this, the elements of Juvenalian satire have been used as tools for analysis of the selected poems. This study highlights upon the anxieties of marginalized people; demonstrates the shameful act of politicians; and exposes the absurdities prevailed in the society. It indicates that the political and social absurdities are subject to be poked in order to reform a society.


2016 ◽  
Vol I (I) ◽  
pp. 85-100
Author(s):  
Ahmed Sohail ◽  
Ahmed Fasih ◽  
Zubair Muhammad

The respect of human rights in a society determines the destination of that society or state. It is the level of satisfaction of citizens of a country which convinces them to work for the growth and progress of that state or society. The people of FATA are living under a draconian law which is known as Frontier Crime Regulations (FCR). There is agrave human rights violation of the people of FATA under this law. Freedom of speech, freedom of expression etc. are hampered by the FCR and the common people live under a threat of collective punishment as well. Moreover, due to military operations against the militants in the area, millions of people from FATA have been displaced. At times, there are grave violations of human rights of the displaced persons as well. This paper will explore the state of human rights in FATA in general and evaluates its impact on the Federation of Pakistan. The paper evaluates different instances of human rights violation in various agencies of FATA and their root causes as well.


2018 ◽  
Vol 17 (2) ◽  
pp. 253
Author(s):  
Rihlatul Khoiriyah ◽  
Ali Imron ◽  
Ahmad Munif ◽  
Lathifah Munawaroh

<p>This paper intends to see the extent of legal awareness of the community in the village area of the santri against family law derived from national legal products. The results of the study show two main points, first, the understanding of Islamic civil law (marriage and inheritance) of Mangkang region society is dominated to the accepted understanding of classical fiqh. The people of Mangkang region are not anti-starch against the civil law of Islam issued by the state in the form of positive law. Although the Mangkang area people see that both are ijtihadiyah products, but the existence of Indonesian civil law that has an administrative effect on others makes them accept a good denan. Second, a persuasive approach in the form of a cultural approach is more readily accepted by citizens. Mangkang area people feel comfortable when invited to dialogue and discussion related to Islamic civil law of Indonesia. In the end, by reaching the common point and the good that might be obtained, Indonesian civil law can be understood and well accepted.</p><p> </p><p>Tulisan ini bermaksud melihat sejauh mana kesadaran hukum masyarakat di wilayah kampung santri terhadap hukum keluarga yang bersumber dari produk hukum nasional. Hasil dari kajian menunjukkan dua hal pokok, pertama, pemahaman hukum perdata Islam (penikahan dan kewarisan)  masyarakat wilayah Mangkang didominasi kepada pemahaman yang diterima fiqh klasik. Masyarakat wilayah Mangkang tidak anti pati terhadap hukum perdata Islam yang dikeluarkan negara dalam bentuk hukum positif. Meskipun masyarakat wilayah Mangkang melihat bahwa keduanya merupakan produk ijtihadiyah, namun keberadaan hukum perdata Islam Indonesia yang memiliki dampak administratif kepada yang lainnya menjadikan mereka bisa menerima denan baik. Kedua, pendekatan persuasif dalam bentuk pendekatan budaya lebih mudah diterima oleh warga masyarakat. Masyarakat wilayah Mangkang merasa nyaman ketika diajak berdialog dan berdiskusi terkait hukum perdata Islam Indonesia. Pada akhirnya, dengan mencapai titik temu dan kebaikan yang mungkin akan didapat, hukum perdata Islam Indonesia bisa dipahami dan diterima dengan baik..</p>


2019 ◽  
pp. 75-90
Author(s):  
Henk Addink

The concept of the rule of law has different—common law and continental—historical roots and traditional perspectives. The common law tradition is more focused on limiting the powers of the state, whereas the continental tradition focuses on not just to limit but also to empower the government. But both systems have a focus on the rule of law. The rule of law in the classical liberal tradition is based on four elements: legality, division and balance of powers, independent judicial control, and protection of fundamental rights. The differences between rule of law and rechtsstaat are: different concepts of the state, mixed legal systems and different approaches of a constitution, and different perspectives on human rights. There are two levels of development: a model in which law is a way of structuring and restricting the power of the state, the second level is more subjective and has important individual positions. The concept of good governance related to these developments makes clear the need to broaden the concept of the rule of law.


1982 ◽  
Vol 39 (2) ◽  
pp. 153-166 ◽  
Author(s):  
Donald Fithian Stevens

In the struggle sustained from time immemorial by the people with the haciendas, I shall be on the side of the people, once I obtain power.— Porfirio Díaz, 1876Given the importance of rural unrest in the destabilizing of Porfirian Mexico, it seems at least ironic to find these words attributed to Díaz during his Tuxtepec revolt. And, given the attention paid to the repressive elements of the Díaz dictatorship, one might easily argue that Díaz never intended to fulfill that promise, vague though it may be. A number of works seem to blame Díaz personally for the land problem which lead to his overthrow. Others maintain that Díaz remained aloof and was isolated from the common people; but by far the greatest number of works employ such amorphous or monolithic concepts as the “State,” the “Díaz regime,” “porjirismo,” or simply “the government” and focus exclusively on evidence of repression in Porfirian Mexico. Repression has attracted attention in part because it has been important in explaining dissatisfaction which lead to the Revolution of 1910 and in part because violence attracted a great deal of attention from contemporaries. This interest provides historians with more accessible sources while evidence of a more conciliatory attitude has remained hidden in the collection of Porfirio Díaz's presidential papers.


1992 ◽  
Vol 20 (2) ◽  
pp. 48-51
Author(s):  
Natalia Sadomskaya

I'll start with culture. Today we have been speaking principally about culture in the republics. I would like to address the common problems facing the post-Soviet republics. I agree with Edward Allworth that there is a crisis or trauma not only for the national intellectuals, but for intellectuals as a whole. This is especially a trauma for intellectuals who were supported by the state. They had very comfortable lives inside the institutes and the cultural unions. Now these privileges are disappearing. Previously intellectuals’ lives were characterized by a kind of self-adoration of their positions, of their purity, of their disengagement from political life, and this stance is now also in crisis. Recently, I read a very interesting article which said that today nobody wants to engage in the escapist literature that was once so popular. Nobody wants to hear about themes of history, of Egypt, the Silver Age, and so on because politics is now the hot topic in cultural life. A similar situation occurred in the Prague Spring, and we know that the results in this case were very fruitful. Havel, who was a very sophisticated journal writer, became a very contemporary, very active, and essential writer. And I consider this crisis, this struggle of intellectuals, a good sign. The people who will survive will be those whom other people read. Conversely, Chengiz Aitmatov, who was long a friend of the national struggle, who made a name for himself as a writer concerned with conditions in Kirgizia, and who was a defender of the national traditions, now prefers to be Ambassador to Luxembourg. While I was very surprised by this, this is also typical of the struggle to which I refer. Secondly, as Professor Allworth noted, it is true that Kazakh leaders


2011 ◽  
Vol 44 (2) ◽  
pp. 257-278 ◽  
Author(s):  
Lisa M. Todd

In May 1917 twenty-seven residents of Landau (Württemberg) sent a long petition to the German Reichstag. The group, which included doctors, pastors, teachers, and industrialists, demanded that the state put an end to the “immoral” behavior of women who had romantic relationships with foreign prisoners of war. The petition included more than one hundred examples of such affairs, gleaned from newspapers, court records, and eyewitness accounts. The petitioners lamented the “sinking morality” of the countryside and the damaged reputation of German women. They also had more immediate concerns. These affairs were threatening the happiness of families, “complicating” the feeding of the nation, weakening the strength of the people, and heightening the fear of espionage. The petitioners went on to warn the Reichstag deputies that “good German citizens are full of anger at such events,” and that the common person's “sense of sacrifice” was dwindling now, in the third year of the war.


2010 ◽  
Vol 28 (1) ◽  
pp. 227-234
Author(s):  
Christopher Capozzola

It was a time of greenbacks, goldbugs, and grangers; milquetoast mugwumps; single-taxers, socialists, standpatters, and the Sugar Trust. Calls for more taxes filled the air. Populist Mary Lease urged Americans to “raise less corn and more hell,” and even Andrew Carnegie piously endorsed an estate tax “by which the State marks its condemnation of the selfish millionaire's unworthy life.” All that hell-raising pushed an income tax through Congress in 1894, but a year later, the Supreme Court granted relief to Charles Pollock, a ten-share stockholder in the Farmers' Loan and Trust Company, leaving Justice Henry Brown to moan in dissent that “the decision involve[d] nothing less than the surrender of the taxing power to the moneyed class.” The Populist Party demanded that “[t]he power of government—in other words, of the people—should be expanded … to the end that oppression, injustice, and poverty shall eventually cease in the land.” By the summer of 1914, oppression, injustice, and poverty were still around, but the Constitution had a Sixteenth Amendment, and the power to collect corporate excise and personal income taxes rested in the hands of the Treasury Department. But still, with all that hell-raising, I wouldn't wanted to work there.


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