TINJAUAN YURIDIS PENGENAAN BEA MASUK DAN PAJAK-PAJAK DALAM RANGKA IMPOR (PDRI) FILM IMPOR

INFO ARTHA ◽  
2017 ◽  
Vol 3 ◽  
pp. 90-108
Author(s):  
Agus Sriyanto

Law No. 17 of 2006 on the amendment of Law No. 10 of 1995 on Customs has already accommodated the provisions of the Agreement on Implementation of Article VII of the GATT 1994. One of these provisions is a method that allowed the determination of the customs value rates. owever, in practice often a discrepancy between the rules and the implementation. There are some cases that arise, involving importers rights holders imports from trade associations (representatives of six producer fim Hollywood America (MPAA)), and after conducted audits of customs and excise discovered fact an indication that this time they do not include the value of royalties in the calculation of customs duties movies -film that they imported at the time of giving notice of imported goods and pay off the levies customs duties and taxes on import to the Customs and Excise office. The term goods or objects in the form of intangible objects, referring to the provisions of civil law can be in the form of copyright which there are royalties manufacturers to publish / distribute content using the film in the form of a roll of film, DVD, or other computer files. Movie content is the intellectual property rights of man in the form of cinematography, and with a certain economic value, can have implications for increasing the value of the object from the original object in the form of an empty movie becomes much more valuable after the content in cinematography. 

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Inggrit Fernandes

Batik artwork is one of the treasures of the nation's cultural heritage. Batik artwork is currently experiencing rapid growth. The amount of interest and market demand for this art resulted batik artwork became one of the commodities in the country and abroad. Thus, if the batik artwork is not protected then the future can be assured of a new conflict arises in the realm of intellectual property law. Act No. 28 of 2014 on Copyright has accommodated artwork batik as one of the creations that are protected by law. So that this work of art than as a cultural heritage also have economic value for its creator. Then how the legal protection of the batik artwork yaang not registered? Does this also can be protected? While in the registration of intellectual property rights is a necessity so that it has the force of law to the work produced


2021 ◽  
pp. 186
Author(s):  
Svetlana I. Krupko

This article analyzes the choice-of-law interests of specific and potential participants in the relations of intellectual property rights and the state in order to establish the closest connection of the above type of relation with the state, whose law should be applied. Taking into account the directionality of significant choice-of-law interests, advantages and disadvantages of territorial and universal approaches, a theoretically based solution is proposed for the formation of a general choice-of-law rule on the law to be applied to the relation of intellectual property rights. It was revealed in the study that the diversity of the relations of intellectual property rights (their obligatory and non-obligatory, property and personal non-property nature, other differences in legal features) does not automatically generate a multidirectionality of significant choice-of-law interests that should be taken into account when establishing a close connection of the above type of the relation with the state for determination of applicable law, does not prevent the formation of a general choice-of-law rule for the relations of intellectual property rights in general and does not unequivocally testify in favor of the specialization of its binding. However, the diversity of the relations of intellectual property rights should be examined and evaluated for the feasibility and limits of exceptions from the general choice-of-law rule and the development of special rules for resolving certain private of the relations of intellectual property rights.


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Luh Inggita Dharmapatni

Copyright is the exclusive right of the creator that arise automatically based on the principle of declarative after an invention is embodied in a tangible form without prejudice to the restrictions in accordance with the provisions of the legislation. Copyright can be used as the object of fiduciary cause it has an economic value. Creditors are willing to give the debt to the debtor, if debtor can provide wealth to ensure smooth payment of debts. The object of fiduciary is not controlled by the creditor, but remains dominated by the debtor. There is no physical delivery of goods, only the economic rights of copyright can be transferred. Copyright may be encumbered by fiduciary guarantee provided that the encumbrance be put not over the copyrighted work, but on its economic value. In order to be secured under fiduciary claim, copyright must be registered with the Cirectorate General of Intellectual Property Rights


2015 ◽  
Vol 9 (2) ◽  
pp. 133
Author(s):  
Indirani Wauran-Wicaksono

<p><strong>Abstrak</strong><br />Hak Kekayaan Intelektual memberikan kewenangan hukum kepada seseorang untuk<br />mendapat keuntungan dari karya intelektual yang diciptakan. Hal ini berimplikasi pihak<br />lain, yang tanpa persetujuan, tidak diperbolehkan untuk mengambil keuntungan dari<br />sebuah karya intelektual. Pengambilan keuntungan berarti mengambil sesuatu, di mana<br />sesuatu tersebut berada dalam hukum sipil yang dikenal dengan properti. Artikel ini<br />menyelidiki kembali perlindungan dasar hak kekayaan intelektual untuk memberikan<br />justifikasi bahwa hak kekayaan intelektual adalah ‘properti’ yang memiliki sifat dasar<br />properti dan faktanya obyek properti memiliki hak milik.<br /><br /></p><p><em><strong>Abstract</strong></em><br />Intellectual Property Rights provides legal authority for a person to reap the rewards of<br />the intellectual work produced. This has a consequence that the other party without consent<br />must not take advantage of an intellectual work. Reap the rewards of means to take<br />something, which in civil law is known as the property. This article retraces the basic<br />protection of intellectual property rights to provide justification that intellectual property<br />rights are ‘a property’ that has the nature of properties and in fact, is the object of property<br />that has proprietary rights.</p>


SASI ◽  
2019 ◽  
Vol 24 (2) ◽  
pp. 138 ◽  
Author(s):  
Muchtar Anshary Hamid Labetubun

Intellectual Property Rights basically have economic value. Therefore it is not excessive if the results of human intellectual work are given adequate legal protection. Through this way Intellectual Property Rights will get a decent place as one form of rights that has economic value. E-Book is included as a protected work because it is an adaptation of the initial creation in the form of a book that each has its own copyright after being realized in a real form.


2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Svitlychnyy Oleksandr ◽  
◽  
Korotun O.M. ◽  

The article draws attention to the specifics of protection of intellectual property rights in Ukraine by civil and special legislation, the rules of which are designed to protect the subjective rights of right holders and other participants in legal relations in the field of intellectual property. Some aspects of the legal nature of jurisdictional remedies are studied. Attention is paid to the specifics of protection of intellectual property rights by civil law, which consists primarily in the methods of protection provided by procedural law. The legislation, the norms of which guarantee the protection of intellectual property and the ways of protection of civil rights are outlined. The existing in the legal literature different views on the classification of methods of protection of property rights are analyzed. The legal analysis of the application of the vindication claim as a means of protection of intellectual property rights is carried out and the author's proposals are formulated. Keywords: civil law, intellectual property, lawsuit, protection


2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Erman Rajagukguk

Abstract: Intellectual Property Rights and Court Verdicts. Imitating Property rights of others, without his approval is forbidden, because the act is equal to stealing. Adherents of Utilitarianism, Jeremy Bentham stated that the Intellectual Property Rights has economic value. The owner has spent effort and money to find or create something. It is inappropriate to use it without consent of the owner, because it may cause due to people no longer willing to try to find or create something. Keywords: Intellectual Property Rights, Courts Verdicts Abstrak: Hak Milik Intelektual dan Putusan-Putusan Pengadilan. Meniru Hak Milik Intelektual orang lain tanpa persetujuannya adalah perbuatan terlarang, karena perbuatan tersebut sama dengan mencuri. Penganut ajaran Utilitarianism, Jeremy Bentham menyatakan bahwa Hak Milik Intelektual memiliki nilai ekonomi. Pemiliknya telah mengeluarkan tenaga dan biaya untuk menemukan atau mencipta sesuatu. Adalah tidak pantas untuk memakainya tanpa persetujuan pemiliknya, karena hal itu dapat menimbulkan akibat orang tidak mau lagi berusaha menemukan atau menciptakan sesuatu. Kata Kunci: Hak Milik Intelektual, Putusan-Putusan, PengadilanDOI: 10.15408/sjsbs.v1i1.1520


2020 ◽  
Vol 3 (1) ◽  
pp. 1-15
Author(s):  
Imam Agung Prakoso

This article aims to find out the Intellectual Property Rights according to an-Nama’ Yusuf Qardhawi theory Qardhawi' and how the zakat is calculated. The underlying theories used in this study are zakat theory an-Nama’, zakat profession, intellectual property right as a form of wealth, and intangible property. This study is a content analysis using normative legal approach. The research method used in this study is library research by collecting the data from primary and secondary data. The data is analyzed using interactive model. The findings showed that zakat on Intellectual Property Rights based on an-Nama’ theory by Yusuf Qaradhawi is a part of zakat on profession because IPRs have economic value, obtained from intellectual creativity manifested in the forms of works. Therefore, IPRs are a form of intangible property that could develop. In addition, the calculation of zakat on IPR is 2.5% of the income earned after deducted by tax obligations.


Author(s):  
Vitaliy Petrenko ◽  
Tetiana Fonarova ◽  
Artem Ustinov

The article examines the current topic of protection of intellectual property rights with the use of insurance. The advantages of insurance over compensation on the basis of judicial protection are substantiated. Analysis of scientific research has shown that the practice of law enforcement has a number of problems, so insurance creates an opportunity to compensate for losses much faster and more efficiently. The risks associated with the disposal of rights to intellectual property rights have been studied. To model the insurance process, the life cycle of the object of intellectual property rights is built. It is studied that it consists of the creation of an object of intellectual property rights; acquisition of rights to the object of intellectual property rights; disposal of intellectual property rights; protection of rights to intellectual property rights; disposal of the object of intellectual property rights. A model of the process of insurance of intellectual property rights has been developed, the factors influencing this process have been analyzed. It is determined that the process of insurance of the object of intellectual property rights has the following stages: determining the possibility of insurance of rights to the object of intellectual property; concluding an insurance contract; entry into force of the insurance contract; fulfillment of the terms of the insurance contract; expiration of the insurance contract. It is emphasized that the value of the intellectual property affects the determination of the sum insured, within which the insurance company pays the insurance indemnity in the event of an insured event. Approaches to determining the value of an intellectual property object are considered. The calculation is considered on the basis of the profitable (income) approach, which should be used in the process of insuring the object of intellectual property rights. Other factors influencing the possibility of insuring the rights to the object of intellectual property rights and the conclusion of the insurance contract, namely: possible losses from violations and the cost of protection of infringed rights, the term of use of the object of intellectual property rights as such which affects the determination of the term of the insurance contract, aspects of the entry into force of the insurance contract.


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