scholarly journals PERLINDUNGAN HUKUM BAGI WAJIB PAJAK ATAS PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI E-SAMSAT DI JAWA TIMUR

2019 ◽  
Vol 6 (1) ◽  
pp. 993-1011
Author(s):  
Dipta Aditama Wicaksono Aditama Wicaksono
Keyword(s):  
Motor Vehicle ◽  
Legal Protection ◽  
Legal Certainty ◽  
Tax Collection ◽  
Preventive Law

Implementation of payment of Motor Vehicle Tax through E-Samsat in East Java the Taxpayer as subject of tax requires legal certainty in case of errors in the tax collection. This is related to the validity of the payment of Motor Vehicle Tax through E-Samsat in East Java and its legal protection. Legal protection for the taxpayer includes protection of preventive law and repressive law protection.

scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT)

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Annesa Dianty Darwin
Keyword(s):  
Data Collection ◽  
Motor Vehicle ◽  
Adam Smith ◽  
Secondary Data ◽  
Legal Certainty ◽  
Tax Collection ◽  
Tax Rate ◽  
Progressive Tax ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).

scholarly journals SANDERA PAJAK SEBAGAI ALAT PAKSA DALAM PENAGIHAN UTANG PAJAK ( Studi tentang Penegakan Hukum Pajak Melalui Sandera Pajak )

2015 ◽  
Vol 44 (1) ◽  
pp. 69
Author(s):  
Budi Ispriyarso
Keyword(s):  
Research Result ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
Tax Collection ◽  
Approach Method ◽  
The Government

Problems found in this study is the reason why the government uses tax hostages in tax collection, how hostage force to used as a tool in the collection of tax debts and how the hostage-taking in terms ofjuridical aspect. The approach method used in this research is the Socio Legal Research. Result is that there are several factors that become a reason for the tax hostage. Government (fiscus) in collecting tax debts with the tax hostages have been carried out in accordance with the provisions of the act . According to aspects of legal certainty, tax hostages in Indonesia has had a legal protection, named Law No. 19 of 2000 as well as some regulatory other aspects . From the legal justice aspect, protection law also granted to taxpayers affected by the gijzeling. From the aspect of expediency, the application of the gijzeling prove to be useful in improving taxpayer compliance.Permasalahan yang terdapat dalam penelitian ini adalah mengapa pemerintah menggunakan sandera pajak  dalam penagihan pajak, bagaimana penyanderaan dipergunakan sebagai alat paksa dalampenagihan utang pajak dan bagaimana penyanderaan ditinjau dari aspek yuridis. Metode Pendekatan yang dipergunakan dalam penelitian ini adalah metode Socio legal Research. Hasil Penelitian adalah ada beberapa faktor yang menjadi alasan dilakukannya penyanderaan pajak. Pemerintah (fiscus) dalam melakukan penagihan utang pajak dengan sandera pajak telah dilakukan sesuai dengan ketentuan undang-undang.Berdasarkan aspek kepastian hukum, sandera pajak di Indonesia telah mempunyai payung hukumnya  yaitu UU Nomor 19 tahun 2000 serta beberapa peraturan lainnya. Dari aspek keadilan, perlindungan hukum juga diberikan kepada wajib pajak yang terkena sandera pajak.Dari aspek kemanfaatan, penerapan sandera pajak bermanfaat dalam peningkatan kepatuhan wajib pajak.

HUKUM DAN TEKLOGI SUATU KAJIAN TEORITIS TERHADAP PENOMENA LAYANAN TRANSFORTASI ONLINE

2017 ◽  
Vol 6 (1) ◽  
pp. 20
Author(s):  
Aria Dimas Harapan
Keyword(s):  
Economic Growth ◽  
Theoretical Study ◽  
Legal Protection ◽  
Creative Economy ◽  
Legal Certainty ◽  
The People ◽  
The Government ◽  
The Times

ABSTRACTThe essence of this study describes the theoretical study of the phenomenon transfortation services online. Advances in technology have changed the habits of the people to use online transfortation In fact despite legal protection in the service based services transfortation technological sophistication has not been formed and it became warm conversation among jurists. This study uses normative juridical research. This study found that the first, the Government must accommodate transfotation online phenomenon in the form of rules that provide legal certainty; second, transfortation online as part of the demands of the times based on technology; third, transfortation online as part of the creative economy for economic growth . 

Perlindungan Hukum Harta Bawaan Debitur Pasca Perceraian

2021 ◽  
Vol 1 (1) ◽  
pp. 68-77
Author(s):  
Puspa Fitriyah
Keyword(s):  
Legal Protection ◽  
Legal Liability ◽  
Legal Certainty ◽  
Citizenship Status ◽  
Credit Guarantees ◽  
Personal Status ◽  
The Will ◽  
The Law ◽  
Joint Property ◽  
Husband And Wife

The problem of debt is included in the field of personal status, where marriages are carried out between spouses, which as a result of the law of debt become a burden to be borne together from marriage agreements between citizens, especially related to the distribution of joint assets. How is the legal liability of debtors to creditors in the final period of marriage? and How is the legal protection for the debtor's innate property? Regarding the marriage agreement, it is regulated in Article 29 of Law Number 1 of 1974 concerning Marriage. This is because of the agreement made between the husband and wife both regarding joint property after marriage and the child's guardianship rights as well as the citizenship status of the child and each party. The method used in this research is normative juridical and empirical juridical research which is analyzed using legal certainty theory and legal liability theory. From the results of the research. Events that often occur in the field of debt, debt repayments that must be paid by the debtor are often not as agreed. In the legal certainty of customer credit guarantees on objects of land and building mortgages, there is a decrease in the appraisal value by the bank, but the binding of credit guarantees with mortgages is carried out if a customer or debtor obtains credit facilities from the bank. Divorce is an abolition of marriage accompanied by a judge's decision. or at the will of one of the parties, both husband and wife, through the submission of a claim by one of the parties to the marriage. Keywords: Legal Liability, Debt, Creditors, Wife.

Legal Protection Workers in The Agreement in Photography Studio WHC Purwokerto

Authentica ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 62-78
Author(s):  
Dwimo Gogy Prabowo
Keyword(s):  
National Development ◽  
Legal Protection ◽  
Employment Relationship ◽  
Primary Data ◽  
Legal Certainty

Labor has a very important role in national development. Labor (man power) are residents who have or are working, looking for work and carry out other activities such as schools and care of the household. Thus the workers have their own rights and obligations that must be fulfilled, with the rules governing the employment and the employer to ensure that workers in the work. In addition, the worker and the employer must also have a working agreement that binds them. The basic working agreement should also contain provisions relating to the employment relationship, the rights and obligations of workers and the rights and obligations of employers. In the pre-study in WHC Studio Purwokerto I get the primary data that employees working agreement with his employer orally or in writing. In the execution of the workers in the WHC photography studio doing a lot of work outside of his agreement. Viewed from pre-study in WHC Studio orally there is agreement that ultimately there is no legal certainty in work and in remuneration, and therefore need further study.Keywords: legal protection; the Agreement; Employment

Pelaksanaan Pencatatan Blokir Sertipikat Hak Atas Tanah (Studi di Kantor Pertanahan Kabupaten Sleman dan Bantul)

Tunas Agraria ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 117-135
Author(s):  
Anisa Sekarsari ◽  
Haryo Budhiawan ◽  
Akur Nurasa
Keyword(s):  
Legal Protection ◽  
Land Rights ◽  
Legal Certainty ◽  
Land Registration ◽  
Land Dispute ◽  
Time Period ◽  
Recording Process ◽  
Potential Loss ◽  
The Government

Abstract: In order to give the assurance of legal certainty, certainty of rights and legal protection to holders and owners of land rights, the land registration shall be carried out. However, there is still a land dispute which now become a homework for The Government. This is because the certificate which should be a strong evidentiary can not guaranteed the legal certainty for the owner, so the person who right the land can blocking the certificate of land rights at Land Office. The issuance of Regulation Minister of Agrarian Affairs and Spatial / Head of National Land Office Number 13 Year of 2017 concerning the Procedures of Block and Sita which expected to create uniformity, standardization in recording process and abolition of registration blocked, it turns out not all the rules can be implemented at The Land Office of Sleman and Bantul Regency.The result of this research shows that blocking certificate process at Sleman Land Office and Bantul Land Office have a policy that the applicant is required to pay the blocking recording fee after the blocking received. Makes a potential loss to the (PNBP) which should be owned by Land Office for faced the problem of KKPweb application which have not been able to accomodate the time period of blocking. Keywords : blocking certificate, blocking, registration blocked Intisari: Dalam rangka memberikan jaminan kepastian hukum dan kepastian hak serta perlindungan hukum kepada pemegang dan pemilik hak atas tanah, maka dilaksanakan pendaftaran tanah. Namun demikian, masih saja terjadi sengketa pertanahan yang saat ini menjadi pekerjaan rumah bagi Pemerintah. Hal ini disebabkan karena, sertipikat sebagai alat pembuktian yang kuat ternyata belum menjamin kepastian hukum pemiliknya sehingga pihak yang merasa berhak atas tanah tersebut dapat melakukan blokir sertipikat hak atas tanah di Kantor Pertanahan. Dikeluarkannya Permen ATR/Kepala Nomor 13 Tahun 2017 tentang Tata Cara Blokir dan Sita yang diharapkan bertujuan untuk mewujudkan keseragaman, standarisasi dalam pelaksanaan pencatatan dan penghapusan catatan blokir ternyata tidak semua peraturan tersebut dapat dilaksanakan di Kantor Pertanahan Kabupaten Sleman dan Bantul. Hasil penelitian menunjukan bahwa pelaksanaan pencatatan blokir di kantor pertanahan Kabupaten Sleman dan Kabupaten Bantul terdapat kebijakan yaitu pemohon diwajibkan membayar biaya pencatatan blokir setelah blokirnya diterima membuat potensial loss terhadap (PNBP) yang seharusnya didapat kantor pertanahan untuk kendala yang dihadapi yaitu Aplikasi KKPweb yang belum dapat mengakomodir jangka waktu blokir. Kata Kunci: blokir sertipikat, pemblokiran, pencatatan blokir

scholarly journals Akses Karya Cipta Audiobook Bagi Disabilitas Netra : Perspektif HAM

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 433
Author(s):  
Bagus Gede Ari Rama Bagus Gede Ari Rama ◽  
Ni Ketut Supasti Dharmawan
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Legal Protection ◽  
People With Disabilities ◽  
Comparative Approach ◽  
Blind People ◽  
Legal Certainty ◽  
Legal Research

Audiobook access for people with disabilities is very important. Access is the convenience that people get from a service. This study aims to analyze the legal certainty and legal protection of audiobook copyright access for blind people with disabilities. This study uses a normative legal research method with a statutory approach and comparative approach. This research found that access to audiobooks' works has been regulated in the Marrakech Treaty, Copyright Act Number 28 of 2014 and Government Regulation Number 27 of 2019. Akses karya cipta audiobook bagi disabilitas sangat penting. Aksesibilitas merupakan kemudahan yang didapat oleh orang terhadap suatu layanan. Penelitian ini bertujuan untuk menganalisis kepastian hukum serta perlindungan hukum akses karya cipta audiobook bagi disabilitas tuna netra. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Dalam penelitian ini menemukan bahwa akses karya cipta audiobook telah diatur dalam Traktat Marrakesh, UUHC 2014 serta Peraturan Pemerintah Nomor 27 Tahun 2019.

scholarly journals The Basics of Good Faith and Good Intention in Land Purchase System in Indonesia

2020 ◽  
Vol 1 (4) ◽  
Author(s):  
Zaldi Pratama Bagus Putra
Keyword(s):  
Legal Protection ◽  
Land Rights ◽  
Good Faith ◽  
Legal Certainty ◽  
Binding Force ◽  
Land Title ◽  
Good Intention ◽  
The Right ◽  
Legal Consequences ◽  
Legal Procedures

The legal consequences of the issuance of the land title certificate whose application is made by a party who is not the right holder / owner is legally flawed. Issuance of a legally invalid certificate and no binding force and cancellation by the court. The defendant obtains a parcel of land through an auction, the auction is proven by photocopies of the auction object certificate, according to Article 21 of the 2016 Bidding Guidelines that the registered land auction must include an original certificate, so The Defendant did not go through the correct legal procedures. For the issuance of a double certificate for the same land field, the buyer of the land field loses the ownership certificate that is purchased by another party as a buyer with good intentions, because it has been carried out in accordance with the correct legal procedure, which means that the purchaser's certificate is guaranteed legal certainty. Legal protection for the purchaser of good land rights, that the buyer as a buyer has good intentions, with the issuance of the HGB certificate Number 181 Village / Cicau Village covering an area of ​​26,700 m2 in the name of the Defendant, is impaired, so that legal protection provided to the Plaintiff is filing an objection to the issuance HGB certificate to the Land Office as a preventive legal protection. 

scholarly journals The Certainty And Legal Protection To The Buyer's Auction Of The Mortgage Right Object On Online Auctions At The Service Of Wealth State Office And Auction (KPKNL)

Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 481
Author(s):  
Arif Budi Pamungkas ◽  
Djauhari Djauhari
Keyword(s):  
Research Method ◽  
Online Auctions ◽  
Legal Protection ◽  
Legal Certainty ◽  
Legal Research ◽  
The Public ◽  
State Office ◽  
The Law ◽  
The Right ◽  
The Way

An auction is an activity of selling of goods in public by means of a verbal-bid to get the higher price or to get lower prices and the price quote can be done in a closed and written. This is done by the way of collecting the prospective buyers of the auction led by officials of the auction. In this case, the intended auction was the sale of goods that are held publicly. The auction, according to the regulations of security right, is when the debtor made a breach, the holder of the security rights have the right to sell the security rights’ objects over its own power through a public auction as well as taking payment of account receivable from the sale proceeds. An auction is an alternative to the sale of an undertaken asset by way of inviting prospective buyers at a particular time and place in which the last highest bidder in writing or orally is determined as the winner. The author used socio-legal research as his research method. To meet the forth standards set by the law, the auction should be widely announced to the public, either through printed file, electronic or visual. A legal certainty as a basis which concerned with propriety and justice is very closely related to the principle of auction sales in another. As the formulation of the problem of the form of identification of the problem, namely how the legal protection of the auction buyers encountered the obstacles as well as the solution.Keywords: Auction; Legal Protection; Mortgage Right

scholarly journals The partial waiver of the rights and partial invalidation of rights to the invention

2021 ◽  
pp. 51-59
Author(s):  
Petro Borovyk
Keyword(s):  
Legal Protection ◽  
Third Parties ◽  
Legal Certainty ◽  
Utility Model ◽  
Patent Owner ◽  
The Third ◽  
Utility Models ◽  
The Law ◽  
State Registration ◽  
The Right

Borovyk P. The partial waiver of the rights and partial invalidation of rights to the invention. In view of changes in the Law of Ukraine «About protection of rights for inventions and utility models» introduced according to the Law No. 816-IX as of 21.07.2020, it is implied that a patent owner can waive rights provided by a state registration of an invention (utility model) fully or partially, and a court can render the rights for the invention (utility model) invalid fully or partially. The partial waiver of the rights or rendering the rights invalid causes a number of issues on a rather frequent basis, in particular, regarding a certain procedure of defining the entire scope of rights according to the patent and a portion of these rights. Since the scope of rights is defined by claims, the partial waiver of the rights or the partial rendering the rights invalid substantially represents a change of the scope of rights, which are defined by the claims as published. The patent may be granted for a group of inventions. In such case, the scope of rights shall be defined by the claims that comprise several independent claims. Here, the partial waiver of the rights for the invention may be carried out by waiving one or several independent claims at the discretion of the patent owner or by rendering one or several independent claims invalid by the court. Therewith, the scope of rights that is defined during conduction of an examination for another invention of the group of inventions, which are mentioned in a single protection document (patent), is not changed. The partial waiver or the partial rendering the rights for the invention invalid for the claims having one independent claim is a more problematic case. A key aspect of this problem is an influence of the proposed amendments of the claims onto the scope of rights for the invention and its correspondence with the requirements for granting a legal protection. More specifically, it is an establishment of a fact of reduction of the scope of rights when introducing the proposed amendments into the independent claim and examination of a new version of the independent claim for compliance with the requirements of patentability. An important aspect also lies in establishment of a balance of interests of the patent owner and third parties. The patent owner will receive a mechanism of implementation of the right for protection of allowable embodiments of the invention, while the third parties will receive a right for a legal certainty by means of an analysis of the scope of rights of the new version of the claims. The article discloses grounds for waiving the rights for the invention and the mechanism for implementation of the waiver under the legislation in force both for the case of the group of inventions and for the partial waiver or the partial rendering the rights for the invention invalid with the claims having one independent claim. Keywords: scope of rights, independent and dependent claims, amendment to claims, proceedings

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