scholarly journals PENGATURAN BATAS PENGHASILAN TIDAK KENA PAJAK BAGI ANAK ANTARA KEADILAN DISTRIBUTIF DAN PELINDUNGAN ANAK (Studi Terhadap Pandangan Mahasiswa Fakultas Hukum UAJY)

2017 ◽  
Vol 31 (2) ◽  
Author(s):  
Y. Sri Pudyatmoko
Keyword(s):  
Distributive Justice ◽  
Income Tax ◽  
Legal Protection ◽  
Law Students ◽  
Legal Research ◽  
Taxable Income ◽  
Children And Parents ◽  
The Future

ABSTRACTThis study aimed to determine the view of the provisions of law students exemption limit in Income Tax for Children. It is based on the consideration that the children are making money and not making money be made equal in terms of Tax exemption limit, so that the different treatment of parents who earn income. This study uses empirical legal research by making the Faculty of Law as a research target, considering they were taught about justice, legal protection, and also the future there is the possibility oftaking a decision with regard to these issues. The results showed that the students do not completely reject or approve the merger of income and taxable income and taxable income income children with their parents, because it must be considered carefully. Respondents considered that more important to provide protection to children from being exploited by the job rather than the provision of distributive justice by giving the same treatment of taxable income between children and parents. Students generally advise against setting PTKP more concerned about protecting the interests of the child not provide distributive justice by giving the same treatment.Keywords: students perception, non taxable income, children.INTISARIPenelitian ini ditujukan untuk mengetahui pandangan mahasiswa Fakultas Hukum terhadap ketentuan Batas Penghasilan Tidak Kena Pajak dalam Pajak Penghasilan Bagi Anak. Hal tersebut didasarkan pada pertimbangan bahwa antara anak yang menghasilkan uang dan tidak menghasilkan uang disamakan saja dalam soal batas Penghasilan Tidak Kena Pajaknya, Sehingga berbeda perlakuannya dengan orang tua yang memperoleh penghasilan. Penelitian ini menggunakan metode penelitian hukum empiris dengan menjadikan Mahasiswa Fakultas Hukum sebagai sasaran penelitian, dengan pertimbangan mereka diajari soal keadilan, perlindungan hukum, dan sekaligus ke depan ada kemungkinan mengambil keputusan berkaitandengan persoalan tersebut. Hasil penelitian menunjukkan bahwa Mahasiswa tidak sepenuhnya menolak atau menyetujui penggabungan penghasilan dan PTKP anak dengan penghasilan dan PTKP orang tuanya, karena harus diperhatikan secara matang. Responden menilai bahwa lebih penting untuk memberikan perlindungan kepada anak untuk tidak dieksploitasi dengan pekerjaan daripada pemberian keadilan distributif dengan memberikan perlakuan PTKP yang sama antara anak dengan orang tua. Mahasiswa pada umumnya menyarankan agar pengaturan PTKP lebih memperhatikan perlindungan kepentingan anak bukan memberikan keadilan distributif dengan memberi perlakuan yang sama.Kata kunci: pandangan mahasiswa, penghasilan tidak kena pajak, anak.

scholarly journals Perlindungan Hukum Atas Kriminalisasi Terhadap Notaris Karena Terjadinya Pembatalan Perjanjian Jual Beli Hak Atas Tanah

Acta Comitas ◽  
2020 ◽  
Vol 5 (3) ◽  
pp. 514
Author(s):  
I Gusti Ngurah Bagus Pramana ◽  
Gde Made Swardhana
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Land Rights ◽  
Legal Research ◽  
Conceptual Approach ◽  
The Future ◽  
Problem Formulations

This research is motivated by the existence of conflict norms in Article 16 paragraph (1) letter a UUJN with Article 16 paragraph (1) letter e UUJN. The notary is obliged to behave honestly in checking certificates at the land office, and to be careful in carrying out the sale and purchase agreement process, so as not to cause losses and problems in the future. At this writing, there are two problem formulations: what is the basis for the Notary for canceling the sale and purchase agreement of land rights and what is the legal protection for the criminalization of the Notary by the seller due to the cancellation of the sale and purchase agreement for land rights. The research objective is to find out the basis for the notary to cancel the sale and purchase agreement of land rights and to protect the notary from criminalization by the seller from the cancellation of the sale and purchase agreement of land rights. The legal research method uses normative legal research with a statutory approach and a conceptual approach. The results of the study show that the basis for the notary to cancel the sale and purchase agreement process is to act honestly, thoroughly, independently, and to protect the interests of the parties involved in legal actions and legal protection for criminalization of notaries by the seller because the cancellation of the sale and purchase agreement is a notary. can exercise his denial.

scholarly journals Perlindungan Hukum Hak Cipta Atas Karya Motif Batik Galuh Di Kabupaten Gianyar

2021 ◽  
Vol 2 (2) ◽  
pp. 320-327
Author(s):  
AA Mas Pradnyandari Mantara ◽  
I Nyoman Putu Budiartha ◽  
Desak Gde Dwi Arini
Keyword(s):  
Dispute Settlement ◽  
Legal Protection ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Research ◽  
Registration Process ◽  
The Future ◽  
Civil Dispute

Legal protection for intellectual works is not only shown to works whose copyright has been registered, but also to those whose copyrights have not been or are not registered at all. The purpose of this study is to determine the legal protection of Galuh batik motifs in Gianyar Regency according to Law Number 28 of 2014 concerning copyright and to find out the copyright registration for Galuh batik business in Gianyar Regency. The author uses the type of empirical legal research, namely research by means of interviews which primary data are known as field research. The data needed in this study are primary and secondary data. Based on the results of the study, it can be concluded that the legal protection of Galuh batik motifs in Gianyar Regency based on Law Number 28 of 2014 concerning copyright, namely Galuh Batik has not received optimal legal protection. If in the future there is a dispute, then the Batik Galuh Party can take it with a Civil Dispute settlement. The registration process for Batik Galuh copyright still uses a manual system and the process is completed in less than 3 weeks to 1 month.

scholarly journals PERLINDUNGAN HUKUM TERHADAP PARA PIHAK YANG DIRUGIKAN ATAS PENYULUHAN HUKUM OLEH NOTARIS

2018 ◽  
Vol 8 (2) ◽  
pp. 105
Author(s):  
Ferdiansyah Putra ◽  
Ghansham Anand
Keyword(s):  
Legal Protection ◽  
Proper Solution ◽  
Legal Research ◽  
The Future ◽  
The Law ◽  
Notary Public

<p>Pasal 15 ayat (2) huruf e Undang-Undang Jabatan Notaris (UUJN) memberikan kewenangan bagi Notaris untuk memberikan penyuluhan hukum sehubungan dengan pembuatan akta, artinya Notaris berwenang memberikan penyuluhan hukum sehubungan dengan akta yang di buatnya. Berkaitan dengan kewenangan tersebut dapat terjadi permasalahan jika dikemudian hari penyuluhan hukum yang diberikan oleh Notaris tersebut kemudian di tindak lanjuti oleh para pihak dalam pembuatan akta namun ternyata akta tersebut dinyatakan batal dan bertentangan dengan Peraturan Perundang-Undangan.</p><p>Penulis dalam penelitian ini ingin menelaah dan menganalisa lebih lanjut<strong> </strong>tentang bentuk penyuluhan hukum oleh Notaris serta tanggung gugat Notaris atas penyuluhan hukum yang merugikan para pihak</p><p>Metode penelitian yang digunakan adalah penelitian hukum normatif, yaitu penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka atau bahan hukum sekunder sedangkan pendekatan masalah dilakukan dengan menggunakan pendekatan undang-undang dan pendekatan konseptual.</p><p>Hasil penelitian menunjukkan bahwa bentuk penyuluhan hukum yang dapat dilakukan oleh Notaris hanya sebatas pada hal yang berkaitan dengan pembuatan akta saja. Notaris dalam memberikan penyuluhan hukum harus memahami substansi permasalahan yang akan diberikan penyuluhan sehingga mampu memberikan solusi yang benar. Notaris hanya sebatas memberikan penyuluhan hukum kepada para pihak namun hasil akhirnya dikembalikan kepada para pihak untuk membuat perjanjian tersebut sehingga Notaris tidak dapat dimintakan tanggung gugat  atas kerugian para pihak.</p><p><em>Article 15 section 2e Legal Constitution of Notary Public Profession </em><em>(UUJN) provides authority for notary public to conduct legal counseling in related to publishing deed. In other words, notary public has authority to provide legal counseling about notarial deed. Concerning this authority, issue that might be occurred in the future is when the counseling given by notary public is regarded as breaching and the notarial deed is canceled by the court</em><em>.</em></p><p><em>The present study aims to examine and elaborate further about counseling material conducted by notary public coupled with accountability of notary public in related to legal protection of aggrieved parties in related to the legal counseling conducted by notary public. </em></p><p><em>The method used in the present study is a normative legal research, namely legal research which is conducted by examining the library materials or secondary law while in finding and collecting the data is done by two approaches, namely the law and conceptual approaches. </em></p><p><em>The present study concluded that notary public only has authorization in conducting legal counseling concerning publication of notarial deed. Notary public in providing legal counseling shall comprehend substantial issue that is discussed in order to provide proper solution concerning the issue. Despite the outcome of the counseling will be applied or not it depends on the parties that consult to the notary public. Notary public cannot be asked for accountability for all losses that are experienced by the parties. </em><em></em></p>

scholarly journals Anak Sebagai Korban Tindak Pidana Perdagangan Orang Menurut Undang-Undang No. 35 Tahun 2014

2020 ◽  
Vol 1 (1) ◽  
pp. 220-226
Author(s):  
Gede Agus Sukawantara ◽  
Anak Agung Sagung Laksmi Dewi ◽  
Luh Putu Suryani
Keyword(s):  
Child Protection ◽  
Legal Protection ◽  
Young Generation ◽  
Trafficking In Persons ◽  
Legal Research ◽  
Child Trafficking ◽  
Legal Provisions ◽  
The Future ◽  
Strategic Role ◽  
Potential Successor

Children are a mandate and a gift from God Almighty. Dignity as a human being is also inherent in them. Children are the potential successor and young generation who carry forward the ideals of the nation's struggle. They have a strategic role and special characteristics that ensure the continuity of the nation and state in the future. In order for each child to be able to bear this responsibility in the future, she/he needs to have the widest possible opportunity to grow and develop optimally, physically, mentally, socially, and nobly. Therefore, it is necessary to make efforts to protect the welfare of children by providing guarantees for the fulfillment of their rights as well as treatment without discrimination. This research was conducted with the aim of describing how the legal protection of children as victims of trafficking in persons based on Law Number 35 of 2014 concerning Child Protection and how the sanctions against the perpetrators of child trafficking. The research method used in this research was normative legal research. The results of this study indicated that legal protection for children as victims of trafficking in persons based on Law Number 35 of 2014 concerning Child Protection includes the protection of dignity, as well as recognition of human rights possessed by children based on legal provisions of abuse. In addition, the sanctions against the perpetrators of child trafficking are regulated in Law Number 21 of 2007 concerning the Eradication of the Crime of Trafficking in Persons.

scholarly journals Perlindungan Hukum terhadap Pencipta atas Pencatatan Suatu Ciptaan yang Sama

Lentera Hukum ◽  
2018 ◽  
Vol 5 (3) ◽  
pp. 437 ◽  
Author(s):  
Riko Sulung Raharjo ◽  
M. Khoidin ◽  
Ermanto Fahamsyah
Keyword(s):  
Legal Protection ◽  
Copyright Law ◽  
The State ◽  
Legal Certainty ◽  
Legal Research ◽  
Similar Work ◽  
The Future ◽  
The Law ◽  
The Right ◽  
Legal Consequences

Copyright recognizes a declarative system in which the state automatically protects a creation after it was born without having to be preceded by registration. Article 64 of Copyrights Act Number 28 of 2014 (Copyright Act) states the registration even though it is not a necessity for the creator. This study aims to examine and analyze the legal consequences, forms of legal protection, as well as the future conception of regulations relating to the recording of a work in common by using legal research as its method. The results of the study indicate that the legal consequences on the similar work to the registration, inter alia, the abolition of the power of law for the registration of works, compensation for the creator, and criminal threats. Based on the theory of legal certainty, a provision is a form of legal certainty provided by the Copyright Law. There is a form of legal protection against the creator of the registration of the similar creation, inter alia, the abolition of the power of the law for registration the work by the court, the creator has the right to compensation, and the creator has the right to sue criminal. Based on the theory of legal protection, a provision is a form of protection provided by the Copyright Law. The future conception of the regulation of registration of creation so that it can provide legal protection against the creator through the renewal related to the addition of authority and procedures in conducting checks for ministers in the case of the registration of creation since it was first realized and announced. Based on the theory of legal certainty and the benefits of law, change and renewal can provide legal certainty and legal benefit for the creator and his creation. Keywords: Creator, Recording of Creations, Same Creations

scholarly journals Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial

2021 ◽  
Vol 2 (3) ◽  
pp. 468-472
Author(s):  
Michael Lianwar Antolis ◽  
Ida Ayu Putu Widiati ◽  
I Putu Gede Seputra
Keyword(s):  
Social Media ◽  
Research Methods ◽  
Income Tax ◽  
Income Taxes ◽  
Director General ◽  
Analysis Method ◽  
Legal Research ◽  
Taxable Income ◽  
Service Business ◽  
Business Entities

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

scholarly journals Perlindungan Hukum Terhadap Para Pihak Yang Dirugikan Atas Penyuluhan Hukum Oleh Notaris

2018 ◽  
Vol 8 (2) ◽  
pp. 105
Author(s):  
Ferdiansyah Putra ◽  
Ghansham Anand
Keyword(s):  
Legal Protection ◽  
Proper Solution ◽  
Legal Research ◽  
The Future ◽  
The Law ◽  
Notary Public

<p>Pasal 15 ayat (2) huruf e Undang-Undang Jabatan Notaris (UUJN) memberikan kewenangan bagi Notaris untuk memberikan penyuluhan hukum sehubungan dengan pembuatan akta, artinya Notaris berwenang memberikan penyuluhan hukum sehubungan dengan akta yang di buatnya. Berkaitan dengan kewenangan tersebut dapat terjadi permasalahan jika dikemudian hari penyuluhan hukum yang diberikan oleh Notaris tersebut kemudian di tindak lanjuti oleh para pihak dalam pembuatan akta namun ternyata akta tersebut dinyatakan batal dan bertentangan dengan Peraturan Perundang-Undangan. Penulis dalam penelitian ini ingin menelaah dan menganalisa lebih lanjut<strong> </strong>tentang bentuk penyuluhan hukum oleh Notaris serta tanggung gugat Notaris atas penyuluhan hukum yang merugikan para pihak Metode penelitian yang digunakan adalah penelitian hukum normatif, yaitu penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka atau bahan hukum sekunder sedangkan pendekatan masalah dilakukan dengan menggunakan pendekatan undang-undang dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa bentuk penyuluhan hukum yang dapat dilakukan oleh Notaris hanya sebatas pada hal yang berkaitan dengan pembuatan akta saja. Notaris dalam memberikan penyuluhan hukum harus memahami substansi permasalahan yang akan diberikan penyuluhan sehingga mampu memberikan solusi yang benar. Notaris hanya sebatas memberikan penyuluhan hukum kepada para pihak namun hasil akhirnya dikembalikan kepada para pihak untuk membuat perjanjian tersebut sehingga Notaris tidak dapat dimintakan tanggung gugat  atas kerugian para pihak.</p><p><em>Article 15 section 2e Legal Constitution of Notary Public Profession </em><em>(UUJN) provides authority for notary public to conduct legal counseling in related to publishing deed. In other words, notary public has authority to provide legal counseling about notarial deed. Concerning this authority, issue that might be occurred in the future is when the counseling given by notary public is regarded as breaching and the notarial deed is canceled by the court</em><em>. The present study aims to examine and elaborate further about counseling material conducted by notary public coupled with accountability of notary public in related to legal protection of aggrieved parties in related to the legal counseling conducted by notary public. The method used in the present study is a normative legal research, namely legal research which is conducted by examining the library materials or secondary law while in finding and collecting the data is done by two approaches, namely the law and conceptual approaches. The present study concluded that notary public only has authorization in conducting legal counseling concerning publication of notarial deed. Notary public in providing legal counseling shall comprehend substantial issue that is discussed in order to provide proper solution concerning the issue. Despite the outcome of the counseling will be applied or not it depends on the parties that consult to the notary public. Notary public cannot be asked for accountability for all losses that are experienced by the parties. </em><em></em></p><p> </p>

scholarly journals Legal Protection for Buyers in Buying and Selling with Counterfeit Certificate Object

2021 ◽  
Vol 8 (2) ◽  
pp. 136-144
Author(s):  
Putu Satria Fajar Purwanta ◽  
I Made Suwitra ◽  
Ketut Kasta Arya Wijaya
Keyword(s):  
Legal Protection ◽  
Civil Code ◽  
Good Faith ◽  
Literature Study ◽  
Legal Research ◽  
Criminal Sanctions ◽  
The Future ◽  
Legal Uncertainty ◽  
The Law

The lack of precision between the buyer and the land deed official is a factor in the emergence of the uncertainty of the law against the certificate issue. In addition, the seller also intentionally does not notify that there is a defect in the certificate that causes the buyer to suffer a loss. It needs the protection of the buyer acting in good faith so that in the future no longer appears dispute regarding the certificate of a double or false which is used as the object of buying and selling. This study aims to know the certainty of the law, the transfer of rights over the land and the form of the legal protection of the buyer acting in good faith in buying and selling with counterfeit certificate object. The method used in this study is normative legal research. In addition, the legal materials are obtained by using a literature study. The results of this study showed that the transfer of rights over the counterfeit certificate object causes legal uncertainty because there is a violation of article 1320 of the Civil Code, namely the agreement and skills that can be requested for cancellation, the form of the legal protection of the buyer acting in good faith in the form of protection repressive where such protection can be provided in the form of criminal sanctions, administrative and civil to the seller.

Legal Review of Medical Emergency that Happened after a Failed Abortion Attempt

2020 ◽  
Vol 4 (1) ◽  
pp. 63
Author(s):  
Elfan Winoto
Keyword(s):  
Legal Protection ◽  
Criminal Code ◽  
Professional Standards ◽  
Doctor Who ◽  
Legal Research ◽  
Criminal Offender ◽  
Standard Operating ◽  
Medical Emergencies ◽  
The Government ◽  
Legal Consequences

<p>Abortion is the fifth highest cause of maternal mortality. Legal abortions are called <em>abortus provocatus medicinalis</em> and those that are illegal are called <em>abortus provocatus criminalis</em>. Indonesian law prohibits abortion except indications of medical emergencies and the consequences of rape. This study aims to determine the legal consequences of someone who failed an abortion and the legal protection of the doctor who treated her.</p><p>This legal research uses a juridical normative with a conceptual and legislative approach.</p><p>The results of the perpetrators and those who helped the abortion that caused medical emergencies to be threatened with Criminal Code Article 53. They cannot be convicted if in accordance with professional standards and standard operating procedures.</p><p>The conclusion and suggestion are the doctor cannot be convicted as a criminal offender or as an assistant to an abortion crime if it can be proven that an abortion is carried out in emergency condition to save mother or fetus and prevent disability. The government needs to make laws that regulate who will carry out safe, qualitative and responsible abortions.</p><p> </p><p>Abortion is the fifth highest cause of maternal mortality. Legal abortions are called <em>abortus provocatus medicinalis</em> and those that are illegal are called <em>abortus provocatus criminalis</em>. Indonesian law prohibits abortion except indications of medical emergencies and the consequences of rape. This study aims to determine the legal consequences of someone who failed an abortion and the legal protection of the doctor who treated her.</p><p>This legal research uses a juridical normative with a conceptual and legislative approach.</p><p>The results of the perpetrators and those who helped the abortion that caused medical emergencies to be threatened with Criminal Code Article 53. They cannot be convicted if in accordance with professional standards and standard operating procedures.</p><p>The conclusion and suggestion are the doctor cannot be convicted as a criminal offender or as an assistant to an abortion crime if it can be proven that an abortion is carried out in emergency condition to save mother or fetus and prevent disability. The government needs to make laws that regulate who will carry out safe, qualitative and responsible abortions.</p>

Reconstruction of Life Imprisonment in Prison System in Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 499
Author(s):  
Boma Wira Gumilar ◽  
Gunarto Gunarto ◽  
Akhmad Khisni
Keyword(s):  
Justice System ◽  
Criminal Code ◽  
Prison System ◽  
Penal System ◽  
Legal Research ◽  
Life Imprisonment ◽  
The Public ◽  
Prison Life ◽  
The Future ◽  
Research Types

The most important part in a Book of Criminal Law (Penal Code) is a prison, because the prison contains rules about the size and implementation of the criminal. The position of life imprisonment in the national criminal justice system is still considered relevant as a means of crime prevention, it can be seen from the number of offenses punishable with life imprisonment. However, life imprisonment is considered contrary to the penal system. This study aims to investigate the implementation of life imprisonment, weaknesses, and the solution in the future. The approach used in the study is a non-doctrinal legal research with socio-legal research types (Juridical Sociological).The results of research studies show that life imprisonment is contrary to prison system, and life imprisonment become an obstacle to fostering convicts back into society. Bill Criminal Code of September 2019 can be used as a solution to life imprisonment change in the future. Presented advice, in order to be disseminated to the application of the criminal purpose of the Criminal Code of Prison adopted in the future, so that the public and experts no longer make the criminal as a form of retaliation.Keywords: Reconstruction; Crime; Prison; Life Imprisonment; System; Corrections.

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