scholarly journals The Standings of Tax Receivables in Bankruptcy Cases : A Study on Managing and Settling Assets

2021 ◽  
Vol 5 (3) ◽  
pp. 329-344
Author(s):  
Sunarmi Sunarmi ◽  
Detania Sukarja ◽  
Tri Murti Lubis
Keyword(s):  
Data Collection ◽  
Director General ◽  
Court Decisions ◽  
Legal Rules ◽  
Legal Provisions ◽  
Ministry Of Finance ◽  
The Republic ◽  
The Empirical Analysis ◽  
Secured Creditors

The state's privilege right to tax receivables in bankruptcy cases is regulated differently under various laws and court decisions in Indonesia. In general, tax receivables in bankruptcy have privilege position over other creditors, including secured creditors such as banks, mortgage holders, fiduciary guarantees and finance companies, preferential creditors and concurrent creditors. The creditor’s tax debt to the state should be paid first before any payment to other creditors. However, the Director General of Tax under the Ministry of Finance of the Republic of Indonesia often faces problems in claiming the payment as the Ministry claims for the payment are always rejected by the Court. Each of the existing legal rules and decisions provides different answers to this problem, resulting in legal uncertainties. This research is conducted using the normative juridical approach and supported by the empirical analysis. The data collection is conducted by document studies and supported by court decisions. This research aims to inquire and analyse the position of tax receivables in the distribution of bankruptcy estate of debtors among other creditors, the role of the curators, both state and private curators, in the bankruptcy estate distribution in order to find a legal solution to the aforementioned issue according to the normative legal provisions that apply.

scholarly journals ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE

2020 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Agus Bandiyono ◽  
Rama Daneshwara
Keyword(s):  
Director General ◽  
Regional Office ◽  
The North ◽  
Pilot Model ◽  
Library Research ◽  
Excellent Service ◽  
Directorate General ◽  
Document Collection ◽  
Ministry Of Finance ◽  
The Republic

This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.

scholarly journals Jaksa Selaku Eksekutor dalam Putusan Pengadilan Tindak Pidana Pembunuhan

2020 ◽  
Vol 1 (2) ◽  
pp. 154-158
Author(s):  
I Wayan Edi Kurniawan ◽  
Anak Agung Sagung Laksmi Dewi ◽  
I Made Minggu Widyantara
Keyword(s):  
Law Enforcement ◽  
Descriptive Analysis ◽  
Court Decisions ◽  
Internet Studies ◽  
Legal Rules ◽  
Applicable Law ◽  
Criminal Offender ◽  
Law Enforcement Officials ◽  
The Republic ◽  
Legal Force

Enforcement of the criminal justice system in Indonesia can also be carried out by implementing court decisions that have permanent legal force. The party that has the authority to implement the judge's decision is the prosecutor. In the contents of the criminal decision, the prosecutor's office has the authority to immediately carry out the execution in accordance with the Criminal Procedure Code. This study aims to determine the authority of the prosecutor in carrying out the execution, and to determine the execution mechanism for the crime of murder. This research uses normative methods, statutory approaches, conceptual approaches, primary legal materials, secondary legal materials, tertiary legal materials, document studies, literature studies, internet studies and analysis of legal interpretations, and descriptive analysis. The only executing agency in the State of Indonesia is the Attorney General's Office of the Republic of Indonesia. The meaning of executor is the party who has the authority to carry out court decisions based on the applicable law. The results showed that in carrying out court decisions, the prosecutor's office had duties and functions, one of which was as an executor as well as a general prosecutor. A decision that can be executed is only one that has permanent legal force and there are no more legal remedies. Prosecutors as law enforcement officers in carrying out their duties must be based on the applicable legal rules. Do not let the prosecutor violate rules that are not under their authority. Law enforcement officials who carry out executions must carry out the execution as quickly as possible and no criminal offender is executed late.

scholarly journals Studi Perbandingan Kewenangan Kejaksaan Republik Indonesia Dengan Kejaksaan Malaysia Dalam Penanganan Perkara Tindak Pidana Korupsi

2021 ◽  
Vol 2 (2) ◽  
pp. 231-256
Author(s):  
Nada Ulya Qinvi ◽  
Alfitra Alfitra
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Qualitative Methods ◽  
Public Prosecutor ◽  
Conceptual Approach ◽  
Collection Method ◽  
Library Research ◽  
Similarities And Differences ◽  
The Republic

This study aims to explain the role of the Indonesian Public Prosecutor's Office and the Malaysian Prosecutor's Office in corruption crimes as well as the similarities and differences between the authorities of the Republic of Indonesia Prosecutors and the Malaysian Prosecutors in handling corruption cases. This research uses qualitative research research. In this research, the data collection method is carried out by using the library research technique, namely by studying the literature, legislation, books, official documents, and the writings of scholars related to this thesis. and analyzed using descriptive-qualitative methods. The approach used in this research is a statutory approach and a conceptual approach. The results of this study indicate that what becomes the similarity between the authority of the Republic of Indonesia Prosecutor's Office with the Malaysian Attorney is the role of the permanent prosecutor as public prosecutor, while what distinguishes the authority of the Republic of Indonesia Prosecutor's Office with the Malaysian Attorney is the authority in the field of prosecution.Keywords: Comparison, Authority, Attorney, Corruption Crime

scholarly journals Analiza metodyki postępowania w procesach rekrutacji pracowników naukowych

2020 ◽  
pp. 325-345
Author(s):  
Waldemar Walczak
Keyword(s):  
Empirical Study ◽  
Code Of Ethics ◽  
Academic Staff ◽  
Code Of Conduct ◽  
Point Of View ◽  
Equal Treatment ◽  
Public And Private ◽  
Legal Provisions ◽  
The Republic

The purpose of this article is to present a multifaceted analysis concerning methodology proceedin-gs in recruitment procedures for researchers. Theoretical considerations are complemented by concusions of an empirical study. The role of scientificinstitutions and values applicable in the scientificcommunity in light of popularized theories are analyzed first.Additionally, reference is made to the principles enshrined in the code of ethics of Poland’s National Research and Development Centre.Then are discussed recommended patterns of conduct which have been recorded in the European Charter for Researchers and the Code of Conduct for the Recruitment of Researchers, paying particu-lar attention to issues relating to openness and fairness of proceedings and equal treatment.The next part of the work discusses legal regulations applicable to the employment of academics at Polish universities. It looks closely into the differences that apply to employees at public and private universities, which can be considered from the point of view of legal provisions relating to the prin-ciple of equal treatment enshrined in the Constitution of the Republic of Poland.The subsequent part of study is devoted to the conclusions of an empirical study covering the compe-tition proceedings relating to the employment of academic staff at public universities. The methodo-logy of the examination procedure is thoroughly explained and interim research questions concerning the specific issues and problems closely related to the analyzed subject are presented

scholarly journals Perlindungan Hukum Bagi Pemulia Varietas Tanaman (Petani) Pasca lahirnya Undang-Undang Nomor 22 Tahun 2019 tentang Sistem Budi Daya Pertanian Berkelanjutan

2021 ◽  
Vol 8 (3) ◽  
pp. 867-880
Author(s):  
Muhammad Ihsan
Keyword(s):  
Intellectual Property ◽  
Plant Breeding ◽  
Intellectual Property Rights ◽  
Legal Protection ◽  
New Variety ◽  
Legal Rules ◽  
Legal Provisions ◽  
Plant Variety ◽  
The Republic ◽  
The Government

Pemuliaan tanaman menghasilkan sebuah varietas baru tanaman merupakan salah satu bagian dari Hak Kekayaan Intelektual (HKI) yang kemudian diatur sesuai dengan ketentuan akan hukum yang berlaku di Indonesia yang bertitik tolak dari ketentuan GATT/TRIPs. Kemudian bagaimana upaya yang dilakukan oleh Pemerintah Republik Indonesia guna melindungi hak-hak yang di miliki oleh Petani Kecil, lebih lanjut kita juga dapat melihat bagaimana pengaturan yang dilakukan oleh aturan hukum internasional guna melindungi Kepentingan Petani Kecil.Kata kunci : Perlindungan Hukum, Pemuliaan Varietas Tanaman, Pemuliaan, Petani Plant breeding to produce a new variety of plants is one part of the Intellectual Property Rights (IPR) which is regulated in accordance with the applicable legal provisions in Indonesia which start from the provisions of GATT / TRIPs. Then how are the efforts made by the Government of the Republic of Indonesia to protect the rights of Smallholders. Furthermore, we can also see how the arrangements are made by international legal rules to protect the Interests of Smallholders.Keywords: Legal Protection, Plant Variety Breeding, Breeding, Farmers

scholarly journals Peranan Advokat Dalam Pembelaan Hukum terhadap Terdakwa Korupsi di Pengadilan Tindak Pidana Korupsi pada Pengadilan Negeri Samarinda (Tinjauan Etika Profesi Hukum)

2019 ◽  
Vol 11 (2) ◽  
pp. 188
Author(s):  
Jaidun Jaidun
Keyword(s):  
Law Enforcement ◽  
Justice System ◽  
Code Of Ethics ◽  
Legal Profession ◽  
Deterrent Effect ◽  
Legal Norms ◽  
The Public ◽  
Legal Provisions ◽  
The Republic

Smart and faithful people will never argue, that the State of the Republic of Indonesia is falling apart, debts mounting, to the point of reaching Rp. 4,000 (Four Thousand) Trillion is due to the crime of corruption that has taken root, curbed, thrived as if allowed to happen continuously. While law enforcement in this country does not provide a judicial verdict that has a deterrent effect for corruptors. It is difficult to understand in general, whether the legal verdict for corruption perpetrators by the Panel of Judges who hear and decide the case of corruption is influenced by the interference of fellow law enforcers ..., in this case, Advocates and Public Prosecutors (Prosecutors). Decisions of Corruption Courts often cause disparity in decisions, resulting in speculation from the public and assessing such decisions as being disproportionate and giving rise to public assumptions of a conspiracy between law enforcers, namely with several categories of interests, including: (1) The interests of the Prosecutor and Judges are in the interest of getting bribes (2) Advocates as law enforcers who accompany the defendant in defence of the interests of the accused by dirty and disgusting bribes. The role of advocates is very important in creating and maintaining a clean, authoritative and civilized justice system for the realization of the legal authority in this country.Thus, legal advocates must have faith and devotion to God strong and sturdy table and must dare to appear clean and first cleanse themselves from dirty thoughts in the midst of carrying out the legal profession, so that the noble profession is not polluted into contempt resulting from violation of legal norms and professional code of ethics by advocates. Based on the outputs achieved in this research program, namely the willingness and bottomlessness of the Advocates in defending the interests of the defendant must comply with the provisions of the applicable laws and regulations and uphold the Code of Ethics Procession.The analysis of this paper shows that lawyers have made a legal defence of corruption defendants in a professional manner in accordance with applicable legal provisions and upholds the code of ethics of the legal profession, even though there is also information about an advocate who is trying to bribe one of the Corruption Crimes judges in a case. which is being handled by the Advocate concerned. The description of the results of this survey is expected to be used as input and advice that can help realize the Court's decision which has a deterrent effect on corruptors and potential corruptors in the future.  

scholarly journals Sultan Sumbawa Political Communication Pattern in Managing the Government (Study of Sultan Kaharuddin III's Government)

2020 ◽  
Vol 2 (1) ◽  
pp. 14-25
Author(s):  
Ofi Hidayat
Keyword(s):  
Data Collection ◽  
Political Communication ◽  
Transition Period ◽  
Social Philosophy ◽  
The Republic ◽  
The Government ◽  
Using Data ◽  
Object Of Study ◽  
Islamic Values

The role of political communication in running a government is a way to achieve a goal. Political communication in Indonesia has existed since the time of the ancient Javanese kingdom. The study of political communication in Asia, especially in Indonesia, is still not too famous as in Western countries, the study of political correspondence that develops in Indonesia has more to do with modern governance based on the concept of Western political studies. In this study, researchers will examine what forms of social-political communication exist in Indonesia, especially in the former Sultanate. The government of Sultan Kaharuddin III, who led the Sultanate of Sumbawa, was chosen as the object of study this time. This research was conducted because during the reign of Sultan Sumbawa, when it used a government system that adopted Islamic values ​​and at that time also was a transition period for the independence of the Republic of Indonesia, then the Sultanate of Sumbawa only joined the Republic of Indonesia in 1950. This research will be examined using qualitative research methods. Researchers will look for how the form of political communication by Sultan Sumbawa using data collection techniques by observation, interviews with informants, and other supporting data collection. Researchers will interpret the phenomena that occur by using phenomenology. The results of this study describe the form of Sultan Sumbawa's political communication that uses the noble values ​​of social philosophy and is based on Islamic values ​​in running the government. The use of local arts and traditions has also become one of the political communication media used to achieve goals in the government system. So this is a distinguishing factor between the Sumbawa Sultanate and other Sultanates in Indonesia.

scholarly journals Pengaruh Dana Perimbangan dan Kemandirian Keuangan Daerah terhadap Kesejahteraan Masyarakat pada Kabupaten dan Kota di Jawa Barat Tahun 2011 – 2014

2018 ◽  
Vol 20 (1) ◽  
pp. 51
Author(s):  
Nugraha Nugraha ◽  
Tia Amelia
Keyword(s):  
Data Collection ◽  
Human Development Index ◽  
Financial Data ◽  
Public Welfare ◽  
Intergovernmental Transfers ◽  
Central Agency ◽  
Directorate General ◽  
Fiscal Balance ◽  
Ministry Of Finance ◽  
The Republic

The purpose of this study is to determine the effect of intergovernmental transfers fund and the region's autonomy in financing public welfare at local government (municipal and districts) in West Java. This research employs survey with verification approach, and documentation as data collection techniques. Financial data is taken from the report of the budget realization published by the Directorate General of Fiscal Balance (DJPK), the Ministry of Finance of the Republic of Indonesia. The the data of public welfare is taken from the report of human development index (HDI) published by the central agency statistics (BPS) in 2011-2014. The results show that increasing the amount of intergovernmental transfers fund and the level of the region's autonomy in finance have impacts in improving the HDI as a measurement of public welfare

scholarly journals The Role Of Leadership In The Result Of Integrity Assessment Survey In Ministry Of Finance Of The Republic Of Indonesia

2021 ◽  
Vol 15 (2) ◽  
pp. 149-161
Author(s):  
Tomi Murtomo ◽  
Setyo Riyanto
Keyword(s):  
Local Governments ◽  
Theoretical Perspective ◽  
Work Culture ◽  
Integrity Assessment ◽  
Common Thread ◽  
Ministry Of Finance ◽  
Assessment Survey ◽  
The Republic ◽  
The Relationship

This article reviews the relationship between leadership in the Ministry of Finance of The Republic of Indonesia and the results of the 2020 Integrity Assessment Survey conducted by the Corruption Eradication Commission of The Republic of Indonesia, where the Ministry of Finance obtained an index of 87.86 on a scale of 100.00. This achievement was classified as good because the average achievement index for the ministries/agencies and local governments was 82.6. With the various definitions of leadership, it is generally agreed that leadership plays an essential role in determining the success of an organization or group within the organization. Leaders have the authority to make decisions and in carrying out what has become a decision. In addition, through the authority possessed, the leader plays a role in determining the work culture and values that are embraced and carried out by everyone in the organization in relation to the implementation of work. This article aims to examine the role of leadership in the achievement of integrity assessment surveys in the Ministry of Finance of The Republic of Indonesia. From a theoretical perspective and studies related to leadership that scholars have previously carried out, there is a common thread between leadership and the results of the integrity assessment survey. It is necessary to conduct a more in-depth empirical study to find out how significant leadership contributes to the achievement of the results of the integrity assessment survey.

scholarly journals THE ROLE OF PROSECUTOR OFFICE IN THE ERADICATION OF CORRUPTION CRIMINAL ACTS IN INDONESIA

2017 ◽  
Vol 4 (2) ◽  
pp. 244
Author(s):  
Sri Endah Wahyuningsih ◽  
Agus Sunaryo
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Attorney General ◽  
Public Prosecutor ◽  
Police Agency ◽  
Public Prosecution ◽  
The Public ◽  
Public Prosecution Service ◽  
The Republic

In fact, there are still many cases of corruption that have not been revealed; this resulted in the public to be pessimistic with the seriousness of the Prosecutor Office in uncovering variouscases of corruption that are happening today. The purpose of this study is to know the role ofthe Prosecutor Office in the eradication of criminal acts, to obtain an overview of the mechanismof corruption handling by prosecutors in Indonesia and to analyze the obstacles and solutionsin eradicating crime in the Attorney General. The research method was sociological juridical,and data collection were gained by using observation and interview. The existence and role ofthe Public Prosecution Service in eradicating corruption crime begins when the case has notbeen transferred to the Court until the execution of the decision of the Court. However, in thecriminal act of corruption the Prosecutor’s Office has the authority as a public prosecutor aswell as an investigator. The authority of the prosecutor as a special criminal investigator shall beregulated by Law Number 16 Year 2004 regarding the Attorney of the Republic of Indonesia inArticle 30 paragraph (1) letter d. In addition, in its role against the eradication of corruption, theProsecutor’s Office has always conducted a coordination relationship with the Police Agency andthe Corruption Eradication Commission. The mechanism for handling corruption in the AttorneyGeneral Office, through several procedures already set out in the law includes Investigation,Investigation and Prosecution.

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