STUDI KASUS PENETAPAN KEMBALI TARIF DAN/ATAU NILAI PABEAN (SPKTNP) OLEH DIREKTUR JENDERAL BEA DAN CUKAI: TINJAUAN PUTUSAN PENINJAUAN KEMBALI MAHKAMAH AGUNG RI

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Akhmad Firdiansyah ◽  
Wachid Hasyim ◽  
Yonathan Agung Pahlevi
Keyword(s):  
Qualitative Analysis ◽  
Supreme Court ◽  
Director General ◽  
Import Duty ◽  
Legal Norms ◽  
The Supreme Court ◽  
The Law

ABSTRACT In accordance with the mandate of Article 23A of the 1945 Constitution, all tax stipulations must be based on the law. To carry out the mandate in accordance with Article 17 of the Customs Law Number 17 of 2006, the Director General of Customs and Excise is given the attributive authority to issue reassignment letter on Customs Tariff and / or Value for the calculation of import duty within two years starting from the date of customs notification carried out through a mechanism of audit or re-research. To examine the application of these legal norms, there are currently Supreme Court (MA) Judgment (PK) decisions that accept PK applications from PK applicants and question the legality of issuing SPKTNP by the Director General of BC. This study uses explosive qualitative analysis to analyze the issuance of SPKTNP by the Director General of BC. The results of this study indicate that the Supreme Court is of the view that the issuance of SPKTNP by the Director General of BC is a legal defect, while DGCE considers the issuance of SPKTNP by the Director General of BC according to the provisions.Key words: official decision, reassignment letter, DCGE  ABSTRAKSesuai amanah Pasal 23A Undang-Undang Dasar 1945 Segala penetapan pajak harus berdasar undang-undang. Untuk menjalankan amanah tersebut sesuai Pasal 17 Undang-Undang Kepabeanan Nomor 17 Tahun 2006 Direktur Jenderal Bea dan Cukai (Dirjen BC) diberikan kewenangan atributif untuk menerbitkan Surat Penetapan Kembali Tarif dan/atau Nilai Pabean (SPKTNP) guna penghitungan bea masuk dalam jangka waktu dua tahun terhitung sejak tanggal pemberitahuan pabean yang dilakukan melalui mekanisme audit atau penelitian ulang. Untuk meneliti penerapan norma hukum tersebut dewasa ini terdapat putusan Peninjauan Kembali (PK) Mahkamah Agung (MA) yang menerima permohonan PK dari pemohon PK dan mempermasalahkan legalitas penerbitan SPKTNP oleh Dirjen BC. Penelitian ini mengunakan analisis kualitatif eksplotarif untuk menganalisis penerbitan SPKTNP oleh Dirjen BC. Hasil penelitian ini menunjukkan bahwa MA berpandangan penerbitan SPKTNP oleh Dirjen BC adalah cacat hukum, sedangkan DJBC beranggapan penerbitan SPKTNP oleh Dirjen BC telah sesuai ketentuan.Kata Kunci: penetapan pejabat, SPKTNP, Direktur Jenderal Bea dan Cukai.

scholarly journals NEGATIVE CORRELATION OF DIFFERENCE FORMULATION ON LEGAL STANDING IMPLEMENTATION OF JUDICAL REVIEW IN THE SUPREME COURT

2016 ◽  
Vol 16 (1) ◽  
Author(s):  
Kartono Kartono
Keyword(s):  
Supreme Court ◽  
Negative Correlation ◽  
Judicial Review ◽  
Legal Certainty ◽  
Legal Entity ◽  
Legal Norms ◽  
Legal Standing ◽  
The Supreme Court ◽  
The Law ◽  
The Right

Legal certainty in the form of legislation, among others, can be shown by the consistency of the formulation of legal norms with the sub ordinate regulations. Therefore, the study on the influence of different formulations of the norm in the implementation of the law needs to be done. Evidently, the different formulations of the norm of the applicant's position as a legal entity has the right to a judicial review against the decision of a negative correlation, ie, the emergence of disparity in the results of the trials. Event rigger rejection of either party litigants.Keywords: Judicial Review, Legal Certainty, the Supreme Court

scholarly journals The role of interpretation of the law in the mechanism of bridging gaps in the law

2020 ◽  
pp. 107-112
Author(s):  
Yu. I. Matat
Keyword(s):  
Supreme Court ◽  
Rule Of Law ◽  
Legal Regulation ◽  
Regulation Mechanism ◽  
Legal Cases ◽  
The Rule Of Law ◽  
Legal Norms ◽  
The Supreme Court ◽  
The Law

The article is devoted to the study of the legal nature of the interpretation of law, its features, as well as the role in overcoming gaps in the law. Attention is focused and substantiated that the interpretation of legal norms, being a necessary element of the legal regulation mechanism, plays the important role in the process of overcoming gaps in law. So, by means of various methods of interpretation, in particular, formal gaps are overcome, which, in turn, may arise as a result of an unsuccessful presentation of legal norms by the legislator. It is determined that when applying the rule of law by analogy, such a rule in the particular situation should be interpreted not as part of the institution from which it is borrowed, but as part of the institution, the gap in which it is designed to overcome. This is due to the fact that the rule applied by analogy is subject to double influence: on the one hand, it generally retains its original meaning, on the other - partially adapts to the characteristics of the institution in which the gap is overcome through it. The role of official interpretation in the process of application of the law in the conditions of gaps in the legislation is clarified, the role of recommendatory explanations provided by higher courts on the issues of application of the legislation is investigated. In Ukraine, these powers, in accordance with the Law of Ukraine "On the Judicial System and the Status of Judges" dated June 02, 2016, are assigned to the Plenum of the Supreme Court, in order to ensure the same application of the rules of law in solving certain categories of cases, generalizes the practice of applying substantive and procedural laws, systematizes and ensures the promulgation legal positions of the Supreme Court, as well as based on the results of the analysis of judicial statistics and generalization of judicial practice, it provides explanations of the recommendatory nature on the application of legislation in solving court cases. It is concluded that the importance of the interpretation of law is primarily to ensure full and accurate disclosure of the functions of legal acts as a source and form of existence of legal norms, other substantive elements of the legal system. The interpretation concretizes the law, which allows law enforcement agencies to ensure the resolution of legal cases in strict accordance with the constitutional principles of legal certainty, legality and the rule of law.

PERSINGGUNGAN KEWENANGAN MENGADILI PENYALAHGUNAAN DISKRESI ANTARA PENGADILAN TUN DAN PENGADILAN TIPIKOR / INTERCEPTION OF JUSTICE AUTHORITY OF DISCRETION ABUSE BETWEEN ADMINISTRATION COURT AND CORRUPTION COURTS

2018 ◽  
Vol 7 (2) ◽  
pp. 213
Author(s):  
Budi Suhariyanto
Keyword(s):  
Supreme Court ◽  
Criminal Law ◽  
Administrative Law ◽  
The State ◽  
Government Officials ◽  
Criminal Process ◽  
The Supreme Court ◽  
State Finance ◽  
The Law ◽  
To Receive

Diskresi sebagai wewenang bebas, keberadaannya rentan akan disalahgunakan. Penyalahgunaan diskresi yang berimplikasi merugikan keuangan negara dapat dituntutkan pertanggungjawabannya secara hukum administrasi maupun hukum pidana. Mengingat selama ini peraturan perundang-undangan tentang pemberantasan tindak pidana korupsi tidak merumuskan secara rinci yang dimaksudkan unsur menyalahgunakan kewenangan maka para hakim menggunakan konsep penyalahgunaan wewenang dari hukum administrasi. Problema muncul saat diberlakukannya Undang-Undang Nomor 30 Tahun 2014 dimana telah memicu persinggungan dalam hal kewenangan mengadili penyalahgunaan wewenang (termasuk diskresi) antara Pengadilan Tata Usaha Negara dengan Pengadilan Tindak Pidana Korupsi. Pada perkembangannya, persinggungan kewenangan mengadili tersebut ditegaskan oleh Peraturan Mahkamah Agung Nomor 4 Tahun 2015 bahwa PTUN berwenang menerima, memeriksa, dan memutus permohonan penilaian ada atau tidak ada penyalahgunaan wewenang (termasuk diskresi) dalam Keputusan dan/atau Tindakan Pejabat Pemerintahan sebelum adanya proses pidana. Sehubungan tidak dijelaskan tentang definisi dan batasan proses pidana yang dimaksud, maka timbul penafsiran yang berbeda. Perlu diadakan kesepakatan bersama dan dituangkan dalam regulasi tentang tapal batas persinggungan yang jelas tanpa meniadakan kewenangan pengujian penyalahgunaan wewenang diskresi pada Pengadilan TUN.Discretion as free authority is vulnerable to being misused. The abuse of discretion implicating the state finance may be prosecuted by both administrative and criminal law. In view of the fact that the law on corruption eradication does not formulate in detail the intended element of authority abuse, the judges use the concept of authority abuse from administrative law. Problems arise when the enactment of Law No. 30 of 2014 triggered an interception in terms of justice/ adjudicate authority on authority abuse (including discretion) between the Administrative Court and Corruption Court. In its development, the interception of justice authority is affirmed by Regulation of the Supreme Court Number 4 of 2015 that the Administrative Court has the authority to receive, examine and decide upon the appeal there is or there is no misuse of authority in the Decision and / or Action of Government Officials prior to the criminal process. That is, shortly before the commencement of the criminal process then that's when the authority of PTUN decides to judge the misuse of authority over the case. In this context, Perma No. 4 of 2015 has imposed restrictions on the authority of the TUN Court in prosecuting the abuse of discretionary authority.

Private International Law

2018 ◽  
Author(s):  
V.C. Govindaraj
Keyword(s):  
Supreme Court ◽  
International Law ◽  
Private International Law ◽  
Conflict Of Laws ◽  
Application Of Law ◽  
Cross Border ◽  
Corrective Measures ◽  
The Supreme Court ◽  
The Law

In deciding cases of private international law or conflict of laws, as it is widely known, judges of the Supreme Court in India generally consult the works of renowned English jurists like Dicey and Cheshire. This volume argues that our country should have its own system of resolving inter-territorial issues with cross-border implications. The author critically analyses cases covering areas such as the law of obligations, the law of persons, the law of property, foreign judgments, and foreign arbitral awards. The author provides his perspectives on the application of law in each case. The idea is to find out where the judges went wrong in deciding cases of private international law, so that corrective measures can be taken in future to resolve disputes involving complex, extra-territorial issues.

Transforming the Law on Psychiatric Lesions

2021 ◽  
Vol 2021 (2) ◽  
pp. 253-271
Author(s):  
Emile Zitzke
Keyword(s):  
Supreme Court ◽  
Expert Witnesses ◽  
The Supreme Court ◽  
Psychological Harm ◽  
The Law ◽  
Constitutional Right ◽  
Law Of Delict ◽  
Court Of Appeal ◽  
Made In

In this article, I trace the development in the law of delict of recognising general damages claims on account of psychiatric lesions with the aim of making suggestions on how to transform it. Using the tragic case of Michael Komape as a springboard for the discussion, I argue that even though the Supreme Court of Appeal has recently brought clarity on the law on psychiatric lesions, more transformative work still needs to be done. More specifically, this article contends that the constitutional right to bodily and psychological integrity might require us to rethink the high evidentiary threshold that courts have set for proving the element of harm in cases related to psychiatric lesions. I argue that this can be done in at least three ways: First, by very cautiously bringing about a development that would involve protecting victims of psychological harm whose expert witnesses are shown to be inadequate despite all other facts indicating the existence of a psychiatric lesion. Secondly, by lowering the requirement of “recognised psychiatric lesion” to “grievous mental injury”, in line with similar arguments made in England. Thirdly, and most controversially, by acknowledging that perhaps the time has come for our law to recognise claims for so-called “grief in the air”.

EXPRESSIVE MEANING, RACE, AND THE LAW:

Legal Theory ◽  
1999 ◽  
Vol 5 (1) ◽  
pp. 75-99
Author(s):  
Andrew Altman
Keyword(s):  
Supreme Court ◽  
Legal Reasoning ◽  
Court Cases ◽  
The Supreme Court ◽  
Expressive Meaning ◽  
The Law

Recently, legal and social thinkers have turned to the idea that actions possess a nonlinguistic meaning, called “expressive meaning.” In this article I examine the idea of expressive meaning and its role in legal reasoning. My focus is on a series of U.S. Supreme Court cases involving constitutional challenges to election districts drawn on the basis of race. The Supreme Court used the idea of expressive meaning in striking down the districts. After explicating the idea of expressive meaning, I explain and criticize the Court’s reasoning. I distinguish the approach of Justices Thomas and Scalia, who hold that all uses of race in districting do constitutional harm, from that of Justice O’Connor, who distinguishes uses of race that do constitutional harm from those that do not. I contend that Justice O’Connor is right to make the distinction but she draws the line using a questionable standard. A more defensible standard would be more accommodating to the districts that the Court invalidated.

A Note on the Law and Economics of Stolen Valor

2017 ◽  
Vol 63 (1) ◽  
pp. 115-119
Author(s):  
Dennis L. Weisman
Keyword(s):  
Supreme Court ◽  
First Amendment ◽  
Military Service ◽  
Law And Economics ◽  
Wage Premium ◽  
The Supreme Court ◽  
The Law ◽  
Jel Classifications

The issue of stolen valor concerns the act of trading on false claims of being awarded valorous military service medals. The Supreme Court overturned the 2005 Stolen Valor Act, largely on First Amendment grounds, ruling that even false speech deserves some protection. Misrepresentation that devalues the reputation of medals for valor may not violate the revised statute despite reducing the expected wage premium associated with being awarded the medal for valor and discouraging investment in military effort. Hence, the law and economics of stolen valor are in some conflict. JEL Classifications: D82, H1, K23

scholarly journals MENGGALI ‘ILLAT HUKUM PERBEDAAN AGAMA SEBAGAI HALANGAN WARIS

EMPIRISMA ◽  
2017 ◽  
Vol 25 (2) ◽  
Author(s):  
Muhammad Isna Wahyudi
Keyword(s):  
Law Enforcement ◽  
Supreme Court ◽  
Legal Reasoning ◽  
Legal Reason ◽  
The Supreme Court ◽  
The Law ◽  
Religious Courts

Kompilasi Hukum Islam does not regulate interfaith inheritance distinctly. It only requires the testator and the heirs have the same religion. At court, judges of religious courts employ obligatory bequest (waṣiat wājibah) to divide inheritance to non-Muslim heirs, based on jurisprudence of the Supreme Court Number 368 K/AG/1995. As the result, different faith still become hindrance for Muslim and non-Muslim to inherit each other due to law enforcement without considering the legal reasoning (ratio legis) of the law. In this case, it is important to investigate the legal reason (ratio legis) of the hadith that prohibits the interfaith inheritance as this article tries to do. To do the investigation, the author employs Islamic legal theories (uṣūl fikih) and hermeneutics approach. As the result, the author comes to the conclusion that the ratio legis of the hadith that prohibits the interfaith inheritance is due to hostility and crime element and not due to different faith. Keywords: Interfaith Inheritance, Ratio Legis, Equality

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