scholarly journals EKSISTENSI PENGADILAN PAJAK DALAM SISTEM PERADILAN DI INDONESIA

2012 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Ismail Rumadan
Keyword(s):  
Rule Of Law ◽  
Justice System ◽  
Court Decision ◽  
Judicial Power ◽  
Legal Certainty ◽  
The People ◽  
Tax Court ◽  
Sense Of Justice

The existence of the tax court in Indonesia as a judicial institution that is specialy expected to play a role in resolving settlement of tax disputes for those seeking justice. However, its existence has not been in line with the justice system one roof in Indonesia as mandated by the 1945 Constitution. Tax court over a regime of taxation law, not a regime of law on Judicial Power. There is not an appeal or cassation resulting tax court decision does not reflect the lack of legal certainty and a sense of justice for the people seeking justice. These conditions lead to the control of the implementation of the Tax Court is very weak. Keywords: Tax Court, Justice System, Rule of Law, Justice.

scholarly journals Initiating Payment of Trafficking Restitution from a Victims Perspective

2021 ◽  
Vol 23 (1) ◽  
pp. 101-115
Author(s):  
Rina Melati Sitompul ◽  
Andi Maysarah
Keyword(s):  
Restorative Justice ◽  
Court Decision ◽  
Court Decisions ◽  
Thought Process ◽  
Legal Certainty ◽  
Perpetrators And Victims ◽  
Sense Of Justice ◽  
The Impact ◽  
Compensation Payments

The objective of this study was to offer policy concept ideas in fulfilling restitution for the victims in accordance with the required attainment of justice. Restitution related to the payment of costs charged to the person based on a court decision that has permanent legally enforceable for the costs suffered by the victim or heir. This study used a normative method using a statutory approach and a case approach. From the three court decisions and one trafficking case in the constabulary, the victim's comprehension of the legal handling experienced is sufficient to accommodate the victim's wishes in obtaining victim's rights. Conclusions are drawn through an inductive to deductive thought process. Of the three decisions reviewed, it proved that the application of restitution payments was not able to fulfill a sense of justice for the victim. In fact, in practice, the fulfillment of compensation payments is in the non-penal space, from the perspective of victim recognition, it is sufficient to accommodate their wishes and hopes for the fulfillment of the expected restitution rights. In order to provide legal certainty for victims of the fulfillment of restitution rights, a legal breakthrough is required. The diversion method as a confirmation of ensuring the payment of the victim's restitution right is an offer. The concept of diversion can be carried out with the limitation of the criteria for the impact experienced by the victim, and the legality of legality is determined through a court decision or decision, as legal achievement through restorative justice is able to restore conflicts from perpetrators and victims.

scholarly journals Reconstruction of the Diversion Concept in a Child Criminal Jurisdiction System Based on Dignified Justice

2021 ◽  
Vol 5 (1) ◽  
pp. 104-112
Author(s):  
I Nyoman DIPA RUDIANA ◽  
I Ketut RAI SETIABUDHI
Keyword(s):  
Criminal Justice ◽  
Criminal Justice System ◽  
Restorative Justice ◽  
Justice System ◽  
Retributive Justice ◽  
Legal Certainty ◽  
Criminal Jurisdiction ◽  
The Law ◽  
The Right ◽  
Sense Of Justice

The renewal of the orientation of punishment for children in conflict with the law from a retributive justice approach to restorative justice is a good start for efforts to restore a victim-oriented situation by giving the perpetrator the opportunity to express his regret to the victim with the concept of diversion. However, not all cases of children are entitled to diversion. In accordance with Article 7 paragraph (2) of the SPPA Law, the requirement for diversion is a criminal act punishable by imprisonment of under 7 (seven) years and not a repetition of a criminal act. Meanwhile, criminal acts that are punishable by more than 7 (seven) years and repetition of criminal acts are not entitled to diversion. The concept of diversion and the terms of diversion are interpreted very narrowly so that they do not reflect dignified justice. The law cannot only regulate legal certainty. The law must provide a sense of justice with dignity and justice that humanize humans. This writing aims to determine the concept of diversion of the juvenile criminal justice system based on dignified justice. The type of research used is literature, the nature of this research is descriptive, the results of the research are the reconstruction of the concept of diversion based on dignified justice must be reconstructed by expanding the concept of diversion so that every child without exception has the right to get diversion.

scholarly journals UPAYA HUKUM WAJIB PAJAK TERHADAP SURAT KEPUTUSAN PENGURANGAN ATAU PENGHAPUSAN SANKSI ADMINISTRASI

Educoretax ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 59-81
Author(s):  
Heru Saputro ◽  
Benny Setiawan
Keyword(s):  
Legal Action ◽  
Legal Certainty ◽  
Legal Remedies ◽  
Tax Court ◽  
Administrative Sanctions ◽  
Sense Of Justice

Abstract The Decree on the Reduction or Elimination of Administrative Sanctions issued due to the taxpayer's ignorance is a decision related to the implementation of tax decisions that have the potentially to cause disputes. This is because there are no clear boundaries regarding the criteria for error. As a result, there are opportunities for interested parties to interpret subjectively (Huda, 2015). If the taxpayer feels that The Decree on the Reduction or Elimination of Administrative Sanctions issued by the DGT is not appropriate, then the taxpayer can file a legal action in the form of a lawsuit to the Tax Court. What is interesting in the lawsuit process is how the panel of judges decides on tax dispute cases that arise due to unclear criteria in a rule, in this case related to taxpayer ignorance. In addition, the decision issued by the Tax Court must be able to provide a sense of justice to taxpayers considering the purpose of establishing the Tax Court is to create justice and legal certainty in the settlement of tax disputes. Keywords: Tax, Decree on the Reduction or Elimination of Administrative Sanctions, Tax legal remedies, Tax Court Abstrak Surat Keputusan Pengurangan atau Penghapusan Sanksi Administrasi yang diterbitkan akibat adanya kekhilafan wajib pajak merupakan keputusan berkaitan dengan pelaksanaan keputusan perpajakan yang berpotensi terjadi sengketa. Hal itu disebabkan karena tidak adanya batasan-batasan yang jelas mengenai kriteria kekhilafan yang diatur di dalam sebuah aturan. Akibatnya terbuka peluang bagi pihak-pihak yang berkepentingan yaitu wajib pajak dan petugas pajak untuk menafsirkan secara subjektif (Huda, 2015). Jika wajib pajak merasa bahwa surat keputusan pengurangan atau penghapusan sanksi administrasi yang diterbitkan DJP tidak tepat, maka wajib pajak dapat mengajukan upaya hukum berupa gugatan ke Pengadilan Pajak. Yang menarik dalam proses gugatan tersebut adalah mengenai bagaimana majelis hakim memutuskan perkara sengketa pajak yang timbul karena ketidakjelasan kriteria di dalam sebuah aturan, dalam kasus ini yaitu terkait kekhilafan wajib pajak. Selain itu, putusan yang diterbitkan oleh Pengadilan Pajak harus dapat memberikan rasa keadilan kepada wajib pajak mengingat tujuan pembentukan Pengadilan Pajak adalah untuk menciptakan keadilan dan kepastian hukum dalam penyelesaian sengketa pajak. Kata Kunci: Pajak, Surat Keputusan Pengurangan atau Penghapusan Sanksi Administrasi, Upaya hukum perpajakan, Pengadilan Pajak

scholarly journals Transfer of Party in The Agreement May Void the Agreement as A New Today of Law in Indonesia

2021 ◽  
Vol 3 (3) ◽  
Author(s):  
Ahmad Yulianto ◽  
Athari Farhani
Keyword(s):  
Islamic Law ◽  
Family Law ◽  
Judicial Power ◽  
Main Task ◽  
Legal Certainty ◽  
Application Of Law ◽  
Legal Standards ◽  
Sense Of Justice ◽  
Religious Courts ◽  
Common Perception

The ratification of Law No.7 of 1989 concerning the Religious Courts brought enormous changes to the position of the religious judiciary, not only in its position as a judicial institution as part of executing the same judicial power as other judicial institutions. However, the ratification of the granting of full authority which is the main task of the religious court to resolve cases of Muslims in Indonesia relating to family law. With the birth of the religious court law, the religious judiciary has become independent in Indonesia in enforcing laws based on Islamic law for those seeking justice who are Muslim in relation to civil matters in the fields of marriage, inheritance, wills, grants and endowments. Therefore, Muslims in Indonesia are required to submit their cases to the religious court which is the authority of the religious court. Jurisprudence is a fundamental need to complement various laws and regulations in the application of law because in the national legal system it plays a role as a source of law. Without jurisprudence, the function and authority of the judiciary as the executor of judicial power will cause sterility and stagnation. Jurisprudence aims to keep laws up to date and apply effectively, and can even increase the authority of the judiciary because they are able to maintain legal certainty, social justice and protection. Legal certainty will be realized if in the application of law there is a common perception. The existence of legal certainty will prevent or avoid disparities and inconsistencies in decisions because judges have applied the same legal standards to cases or cases that are the same or similar to cases that have been terminated or tried by a previous judge, so that the verdict on his case can be predicted by justice seekers. With this consistent decision, a sense of justice and legal certainty can be realized.  

scholarly journals Access to Justice through Legal Aid: A Study in Bangladesh

2017 ◽  
Vol 1 (1) ◽  
pp. 22-32
Author(s):  
Rabiul Islam
Keyword(s):  
Rule Of Law ◽  
Justice System ◽  
Present Condition ◽  
Access To Justice ◽  
Legal Aid ◽  
The People ◽  
Judicial Administration ◽  
The Rich ◽  
Criminal Matters

Equal access to justice for the rich and poor alike is prerequisite to the maintenance of the rule of law. But the justice system through judicial administration is very costly in Bangladesh and that cost has been the most difficult factor for the poor and vulnerable sectors of people in case of getting justice. Thus an adequate legal aid system is one of the effective ways to ensure access to justice as well as to establish rule of law. In this paper attempts have been made to examine the present condition of the legal aid services in Bangladesh, the establishment and functions of the different legal aid committees but, importance is especially given to the local govt. level where legal aid services are provided by the District, Upazila and Union Legal Aid Committees. The study compares the role of the govt. and non- govt. organizations in dissemination of legal aid services among the people who do not manage themselves to get proper remedy due to various limitations and discriminations. After reviewing the collected data and analysis of these, it has observed that the cases to which legal aid services are provided include both the civil and criminal matters and the cases relating to family affairs. Finally conclusion is drawn after evaluating the activities of the aforesaid organizations and by making substantial recommendations to the concerned authority.

scholarly journals Fungsi Pengawasan Hakim Pengawas dan Pengamat terhadap Pembinaan Warga Binaan

2019 ◽  
Vol 1 (2) ◽  
pp. 77-88
Author(s):  
Elvi Susanti
Keyword(s):  
Human Rights ◽  
Criminal Justice ◽  
Criminal Justice System ◽  
Justice System ◽  
Research Method ◽  
Court Decision ◽  
Court Decisions ◽  
Legal Certainty ◽  
Social Reintegration ◽  
Legal Force

Penelitian ini bertujuan untuk menganalisis fungsi pengawasan hakim terhadap putusan pengadilan. Penelitian didasari pada bahwa pengawasan pada tahap pelaksanaan putusan dalam sistem peradilan pidana dapat dilakukan setelah adanya putusan pengadilan yang telah berkekuatan hukum tetap (incraht). Metode Penelitian yang digunakan adalah metode penelitian normative. Hasil penelitian menunjukkan bahwa Fungsi pengawasan hakim pengawas dan pengamat (Kimwasmat) terhadap pembinaan warga binaan (Wabi) adalah memberikan kepastian terhadap jaminan perlindungan hak asasi warga binaan (Wabi); memberikan jaminan kepastian hukum terhadap pelaksanaan putusan hakim; jaminan pembinaan warga binaan (Wabi) dalam rangka reintegrasi sosial di masyarakat This study aims to analyze the supervisory function of judges against court decisions. The research is based on the fact that supervision at the stage of implementation of the verdict in the criminal justice system can be carried out after the existence of a court decision that has permanent legal force (incraht). The research method used is a normative research method. The results of the study showed that the function of supervising supervisors and observers (Kimwasmat) towards fostering the assisted citizens (Wabi) was to provide assurance of the guarantee of the protection of the human rights of the assisted people (Wabi); provide legal certainty against the implementation of judges' decisions; guarantee of fostering fostered citizens (Wabi) in the context of social reintegration in the community.

Part VI Federalism, Ch.35 The Federal Principle

2018 ◽  
Author(s):  
Crommelin Michael
Keyword(s):  
British Empire ◽  
Rule Of Law ◽  
Historical Context ◽  
Representative Democracy ◽  
Judicial Power ◽  
High Court ◽  
The Rule Of Law ◽  
The People ◽  
Responsible Government ◽  
High Court Of Australia

This chapter seeks to determine the content of the federal principle in Australia from the historical context of the Constitution, the text and structure of the Constitution, and the jurisprudence of the High Court of Australia. The federal principle is a foundational element of the Constitution, along with representative democracy, responsible government, separation of judicial power, and the rule of law. The Commonwealth of Australia Constitution Act 1900 (UK) provided for the people of the six Australian colonies to be united in ‘a Federal Commonwealth under the name of the Commonwealth of Australia’, a self-governing polity within the British Empire. Hence, the chapter reveals three core ingredients of the federal principle: multiple polities, limited authority of polities, and reciprocal responsibility among polities. These ingredients are tightly intertwined.

Part III The Right to Justice, C Restrictions on Rules of Law Justified By Action to Combat Impunity, Principle 30 Restrictions on the Principle of the Irremovability of Judges

2018 ◽  
Author(s):  
Gosnell Christopher
Keyword(s):  
Rule Of Law ◽  
Justice System ◽  
Judicial Independence ◽  
Theoretical Framework ◽  
Judicial Power ◽  
Historical Background ◽  
The Rule Of Law ◽  
The Right

Principle 30 deals with restrictions on the principle of the irremovability of judges. Judicial independence, both institutional and individual, is essential in any justice system and must be respected in a trans-regime setting. At the same time, it is necessary for the judiciary to adjudicate the crimes of a past regime with adequate vigour. This can present a major dilemma between necessary continuity and necessary reform, one that Principle 30 is designed to address. According to Principle 30, judges may not be removed if they were appointed ‘in conformity with the requirements of the rule of law’, but may be removed if they were ‘unlawfully appointed’ or ‘derive their judicial power from an act of allegiance’. This chapter first provides a contextual and historical background on Principle 30 before discussing its theoretical framework and how judges are treated in a trans-regime setting.

scholarly journals The Challenge of the Enforcement of the Rule of Law and Governance in Palestine: The Tribal Justice System and the Rule of Power

2019 ◽  
pp. 1455-1462 ◽  
Author(s):  
Mahmoud M. Dodeen
Keyword(s):  
Rule Of Law ◽  
Justice System ◽  
Good Governance ◽  
The Rule Of Law ◽  
Palestinian Territories ◽  
Executive Authority ◽  
The People ◽  
Regulatory Interventions ◽  
Constitutional Legitimacy ◽  
Legal Grounds

The article addresses the system of tribal justice and the rule of power in the Occupied Palestinian Territories as two key obstacles to the enforcement of the rule of law and governance. The article presents the legal grounds for the involvement of tribesmen in resolving disputes among citizens outside the rule of law. It goes on to analyze the role and interest of the executive authority in encouraging the involvement of tribes while the authority continues to interfere in the affairs of the official judiciary in both functional and structural terms. It also explores a number of illegal legislative and regulatory interventions made by the president of the executive authority with the effect of undermining official institutions supporting good governance and transparency. The article finds that it is impossible to enforce the rule of law in the Occupied Palestinian Territories as a result of existing practices that are difficult to change without renewing constitutional legitimacy by referring to the people as the source of authority for criminalizing any act contrary to or impeding the rule of law, or impeding or encroaching on the jurisdiction of the official judiciary.

scholarly journals Non-statutory Rulemaking and the Rule of Law: towards a ‘Law of Rules’?

sui generis ◽  
2017 ◽  
Author(s):  
Cedric Jenart ◽  
Stéphanie De Somer
Keyword(s):  
Rule Of Law ◽  
Legal Certainty ◽  
Legal Scholarship ◽  
The Rule Of Law ◽  
Electoral Connection ◽  
The People ◽  
The Government ◽  
Private Actors ◽  
Looking Glass ◽  
Public Bodies

In various European legal systems, autonomous public bodies and private actors are increasingly invested with rulemaking powers. The phenomenon is usually assessed through the looking glass of the democracy principle, because these actors have a weaker electoral connection to the People than other (non-statutory) rule makers such as e.g. the Government and its ministers. What is still largely missing from legal scholarship is an analysis of how the rule of law, and more specifically legal certainty, is safeguarded when private actors and autonomous public bodies receive rulemaking powers. This contribution reveals that the rules and practices applied by these actors sometimes lead to higher degrees of legal certainty than those in place for central administrations. Hence, these ‘non-politically-accountable actors’ offer inspiration for the development of an overarching Law of Rules that can further the Rule of Law for all non-statutory rulemaking.

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