PERLINDUNGAN HUKUM WAJIB PAJAK TERHADAP SURAT KEPUTUSAN KEBERATAN DALAM SENGKETA PAJAK

2018 ◽  
Vol 4 (2) ◽  
pp. 153-165
Author(s):  
Nadia Permata Ekasari Bisinglasi

The effect of the law on the appeal by the taxpayer is by the issuance of the Decree of Objection, if in the Decree of Objection the taxpayer also still feel not satisfied then based on Laws of General Provisions of Taxation or UU KUP, the taxpayer is entitled to file the appeal back to the Tax Court. The legal effort of the taxpayer to seek justice becomes disconnected with the provisions of Article 33 paragraph (1) and Article 77 paragraph (1) of Law no. 14 year 2002 stating that the decision of the Tax Court is the final decision in examining and resolving tax disputes, so that no appeal or cassation can be appealed. This resulted in reduced taxpayers' right to seek justice. Allowable legal action is to conduct a Review, and this effort is extraordinary

2013 ◽  
Vol 13 (2) ◽  
pp. 233
Author(s):  
Masruhan Masruhan

Abstract: The role of marriage registration (recording) is important particularly in maintaining and protecting the rights of individuals to prove the marriage implementation. Registration of marriage, therefore, is governed by various related rules or regulation. Unfortunately, the registration of marriage is only as a normative one. Meanwhile, most Muslims do not obey the law of marriages arranged by the state because the law is ambiguous, having multi interpretations and difficult to implement. In fact, there are many negative effects emerging from marriage under the hands such as not getting the marriage certificate, and husband, wife and their children not being able to perform civil legal action against the genetic father who has left them. Therefore, marriage under the hand must be prevented with preventive, curative and anticipative measures. In order to produce a law that can respond to the changing demands of time, place, conditions and welfare of the spouses, the maqa>s}id al - shari>ah approach (the purpose of the law) is eligible to apply . Therefore, the government should change the law of registration of marriages that are not relevant to the state of society so that society will feel suitable with the legal registration of the marriage.


2019 ◽  
Vol 7 (2) ◽  
pp. 181
Author(s):  
Chartilia Gendis Napinillit M. ◽  
Anjar Sri Ciptorukmi

<p>This article aims to analyze and know the law protection provided to parties involved in the agreement through the loan-based crowdfunding platform. The legal protection granted to the parties is contained within the agreement itself, namely within the clause of the clause agreed upon by the parties, and there is also an out of the agreement, that is, in the provisions of current laws and regulations. Law protection is an important thing to guarantee the fulfillment of the legal rights of a person. In addition to these objectives, law protection is provided to bring about legal certainty, legal benefit, and justice for the parties. Law protection can be preventive (prevent) or repressive (fix). The agreed agreement on the loan-based crowdfunding platform creates a legal relationship between the two parties of the manufacturer.  Legal Relationship is a relationship that gives rise to the consequences of a law guaranteed by law or law. Any legal action that raises legal consequences on a loan-based crowdfunding platform should have legal protection, especially when there is a dispute between the<br />parties. Peaceful forums or through deliberations can not be guaranteed to resolve existing disputes, therefore legal protection is required to provide a solution and clarity of existing dispute settlement or potentially occurring after the agreement is agreed.</p><p>Keywords: Law Protection, Agreement, Loan-based crowdfunding, .</p><p>Abstrak<br />Artikel ini bertujuan untuk menganalisis dan mengetahui perlindungan hukum yang diberikan bagi para pihak yang terlibat didalam perjanjian melaui platform loan-based crowdfunding. Perlindungan hukum yang diberikan bagi para pihak terdapat didalam perjanjian itu sendiri, yaitu didalam klausula klausula yang telah disepakati para pihak, dan terdapat juga diluar perjanjian, yaitu didalam ketentuan peraturan perundang-undangan yang berlaku saat ini. Perlindungan hukum merupakan suatu hal yang penting untuk menjamin terpenuhinya hak hak hukum dari seseorang. Selain tujuan tersebut, perlindungan hukum yang diberikan guna mewujudkan kepastian hukum, kemanfaatan hukum, dan keadilan bagi para pihak. Perlindungan hukum yang diberikan dapat bersifat preventif (mencegah) atau represif (memperbaiki).  Perjanjian yang disepakati pada platform loan-based crowdfunding menimbulkan suatu hubungan Hukum antara dua pihak pembuatnya. Hubungan Hukum yaitu hubungan yang menimbulkan akibat Hukum yang dijamin oleh Hukum atau Undang-Undang. Setiap perbuatan hukum yang memunculkan akibat hukum pada platform loan-based crowdfunding harus memiliki perlindungan hukum, terlebih disaat terjadi suatu sengketa antar pihak. Forum damai atau melalui cara musyawarah belum dapat menjadi jaminan akan terselesaikannya sengketa yang ada, maka dari itu perlindungan hukum diperlukan untuk  memberi solusi dan kejelasan akan penyelesaian sengketa yang ada atau yang berpotensi terjadi pasca perjanjian disepakati.</p><p>Kata Kunci: Perlindungan Hukum, Perjanjian, Loan based crowdfunding.</p>


2017 ◽  
Vol 10 (1) ◽  
pp. 205979911772060 ◽  
Author(s):  
Tracey Elliott ◽  
Jennifer Fleetwood

Despite a long history of ethnographic research on crime, ethnographers have shied away from examining the law as it relates to being present at, witnessing and recording illegal activity. However, knowledge of the law is an essential tool for researchers and the future of ethnographic research on crime. This article reviews the main relevant legal statutes in England and Wales and considers their relevance for contemporary ethnographic research. We report that researchers have no legal responsibility to report criminal activity (with some exceptions). The circumstances under which legal action could be taken to seize research data are specific and limited, and respondent’s privacy is subject to considerable legal protection. Our review gives considerable reason to be optimistic about the future of ethnographic research.


1959 ◽  
Vol 79 ◽  
pp. 69-79 ◽  
Author(s):  
A. R. Hands

In his History of the Athenian Constitution (Oxford, 1952, pp. 159 ff.) Mr. Hignett rejected Aristotle's attribution of the law of ostracism to Kleisthenes and this rejection met with approval from R. J. Hopper in a review of his book in JHS lxxvi (1956) 141. In preferring a later date for the law, Androtion's date—or what is supposed to be Androtion's date, for without the full context of Harpokration's quotation we cannot be sure that the τότε πρῶτον of that passage is so precise in its reference as to imply a date significantly later than Aristotle's—Mr. Hignett relies mainly on the well-established argument (which he imagines may well have been Androtion's also) that ‘the authors of such a law cannot have intended to let it remain a dead letter … it must have been passed not long before its first application’ (p. 164). Indeed, this must be regarded as his only decisive (so intended) argument, for, as far as sources are concerned, he states ‘the Atthidographers … had no documentary evidence for the date of the law’ and ‘the different dates given by different writers are all due to conjecture’ (p. 160). Here he has the agreement of Jacoby, who says in FGH iii(b) (1954) 121 ‘there was as little documentary evidence for the introduction of ostracism as for the Seisachtheia’ (i.e. none at all), but the latter's conclusion is more cautious—‘our tradition does not allow of making a final decision between the dates of Androtion and Aristotle’ (p. 124).Our purpose in this paper is, first, to re-examine the historical (and even merely logical) possibilities in this question and to suggest that the more cautious conclusion is the proper one in the light of these possibilities; and, secondly, to review certain other conclusions, based on archaeological as well as literary evidence, arrived at by recent writers regarding the actual history of the institution, in order to see whether some of these too would not need to be more cautiously stated if all the possibilities were taken into account.


2018 ◽  
Vol 1 (2) ◽  
pp. 145-158
Author(s):  
Suwardi Suwardi ◽  
Widyawati Boediningsih

Problems bankruptcy it is important in gave a legal certainty related to wealth of company .The certainty applied with article 22 bankruptcy code who said that since decision statement of bankruptcy spoken each a lawsuit who carried out by third not going to be covered unless that thing it would bring terms of advantages wealth it self. It is also the act of bankruptcy winners give rights to creditors and parties that other concerned parties to ask for a request for the cancellation of over legal action a debtor.


2021 ◽  
Vol 5 (S3) ◽  
pp. 260-267
Author(s):  
Leny Agustan ◽  
Yaswirman Yaswirman ◽  
Busra Azheri ◽  
Azmi Fendri

The power of attorney in the Civil Code concerning the granting of power, which is an agreement, so that a binding principle applies to both parties. In addition to the principle of binding consensus also for them the principle of goodwill, that the parties in making agreements must have goodwill. In its development, the power of attorney, especially in business law and the world of a notary, gave birth to the name of absolute power, which then in the field of a notary is known to be contained in the power of attorney imposes dependent rights (SKMHT). This SKMHT arises from the existence of a principal agreement between the debtor and the credit against the material guarantee. SKMHT is a power of attorney that is specific to one legal action only and is an irrevocable power of attorney.


2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Mahardhika Zifana ◽  
Iwa Lukmana ◽  
Dadang Sudana

In Indonesia, the law that regulates defamation case is not only the Criminal Code but also the Law of the Republic Indonesia Number 11 of 2008 on Information Electronic Transactions (the ITE Law). From 2009 to 2014, the ITE Law has brought 71 defendants in courts as the suspects of defamation case. This overlapping law seems to be caused by many dimensions that can be used to see whether a person’s name can be ‘defamed’ due to someone else’s language productions. The complexity of defamation in Indonesia leads this study to look into its legal dimensions from a linguistic perspective. Conducted in the context of law in Indonesia, this research attempted to discover the portrayal of defamation case defendants in court verdicts. The data of the research were collected from the copies of court verdicts of two defendants of defamation case in Indonesia, settling in 2014 and 2015. The data were in the form of texts explaining the position of the defendants in their relation to the grounds for judge’s final decision. This research employed van Leeuwen’s  (2004) Critical Discourse Analysis as a framework to reveal social semiotic features depicting  and explaining  the construction and position of inclusion and exclusion of social actors in related discourses. Data interpretation and final conclusions unveil the existence of certain features that might violate the principle of presumption of innocence against defendants. This research also reveals marginalization of defendants in an effort to balance justice retributively and restoratively. The study indicates that the defendants turned to be the target of victimization in the production of court verdicts, while in fact, the law should place all subjects in equal positions before the delivery of such consequential decisions.


2018 ◽  
Vol 7 (2) ◽  
pp. 280
Author(s):  
Victor Juzuf Sedubun

<p>The present study investigates the consequences of supervisory law on the regional regulations with local characteristics. The study is normative with regards to the commandment and conceptual approaches. The consequences of supervisory law on the regional regulations with local characteristics, according to Article Number 251 verse 1 and 2, are dismissed (‘vernietigbaar’). ‘Vernietigbaar’ is ‘ex nunc’ that means ‘since the moment’. As a consequence of the law, the dismissal of regional regulations is valid until it is issued by the regional government. Due to the existing supervisory law performed by the Supreme Court, the judge declares the regional regulations ‘invalid’ since they are lack of powerful relevant laws. The Regional Government took a legal action on the issue of dismissed regional regulations by submitting an objection to the Supreme Court.</p>


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