LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Legal Issues ◽  
Legal Certainty ◽  
Layer System ◽  
Legal Provisions ◽  
Directorate General ◽  
Domestic Law

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 

scholarly journals Analisis Penggunaan Metode Analitycal Hierarchy Process (AHP) dalam Pemberian Pembiayaan bagi Nasabah di BRI Syariah KCP Ujungberung

2020 ◽  
pp. 33
Author(s):  
Iman Yulianto ◽  
N Eva Fauziah ◽  
Nanik Eprianti
Keyword(s):  
Research Method ◽  
Process Analysis ◽  
Descriptive Analysis ◽  
Well Being ◽  
Islamic Banks ◽  
Ahp Method ◽  
Islamic Economic ◽  
The Right ◽  
Hierarchy Process

The application of AHP method in financing risk management and analysis efforts, especially for KURS program in BRI Syariah is implemented in the decision making system application that is built with PHP programming language and uses the "MySql" database application which is expected to create a system that can help the bank in determining KURS recipients. by online. But in the implementation of the application, the AHP analysis process at BRI Syariah can be said to be in harmony with the Maqashid of Sharia and the terms of the distribution of financing as stipulated in the applicable laws. Based on these problems, the authors compile the formulation of the problem as outlined in the form of questions as follows: What are the provisions of Islamic economics regarding the determination of the distribution of financing for customers in Islamic banks? How is the implementation of the analysis of determining the priority of financing for customers using the Analyticalcal Hierarchy Process (AHP) method at BRI Syariah Ujungberung KCP? And how is the analysis of sharia economics towards the determination of financing provision for customers using the Analitycal Hierarchy Process (AHP) method in BRI Syariah Ujungberung KCP? The research method used is a descriptive analysis research method that aims to describe the use of the AHP method in analyzing financing for the MSME sector in the KURS program at BRI Syariah Ujungberung KCP. The conclusion of this study is that the determination of financing distribution for customers in Islamic banks is implemented into the application of the precautionary principle by using elements of the 5C standard and Islamic economic principles such as the principles of openness, honesty and fairness. The financing analysis using the AHP method at BRI Syariah Ujungberung KCP is carried out systematically and conical so as to produce the right, proportional and efficient decisions. And the determination of financing for customers using the Analyticalcal Hierarchy Process (AHP) method in BRI Syariah Ujungberung KCP in general is in accordance with the values and principles of economics in Islam which includes openness, fairness, prudence and openness and various aspects related to with human interests by providing for order in life and well-being (maslahah). Keywords : Process, Analysis, Financing, and Islamic Banks.Penerapan metode AHP dalam upaya analisis dan manajemen risiko pembiayaan khususnya bagi program KURS di BRI Syariah diimplementasikan pada aplikasi sistem pengambilan keputusan yang dibangun dengan bahasa pemograman PHP dan menggunakan aplikasi database “MySql” yang diharapkan dapat membuat sistem yang dapat membantu pihak bank dalam menentukan penerima KURS secara online. Namun dalam pelaksanaan aplikasinya, prosesn analisa AHP di BRI Syariah ini bisa dikatakan selaras dengan maqashid syariah maupun ketentuan penyaluran pembiayaan sebagaimana yang diatur perundang-undangan yang berlaku. Berdasarkan permasalah tersebut, maka penulis menyusun rumusan masalah yang dituangkan ke dalam bentuk pertanyaan sebagai berikut : Bagaimana ketentuan ekonomi syariah tentang penetapan penyaluran pembiayaan bagi nasabah di bank syariah ? Bagaimana pelaksanaan analisis penentuan prioritas pemberian pembiayaan bagi nasabah dengan metode Analitycal Hierarchy Process (AHP) di BRI Syariah KCP Ujungberung ? Dan bagaimana analisis ekonomi syariah terhadap penetapan pemberian pembiayaan bagi nasabah dengan metode Analitycal Hierarchy Process (AHP) di BRI Syariah KCP Ujungberung ? Metode penelitian yang digunakan adalah metode penelitian deskriptif analisis yang bertujuan untuk mendeskripsikan mengenai penggunaan metode AHP dalam melakukan analisis pembiayaan bagi sektor UMKM pada program KURS di BRI Syariah KCP Ujungberung.  Simpulan dari penelitian ini adalah penetapan penyaluran pembiayaan bagi nasabah di bank syariah diimplementasikan ke dalam  penerapan prinsip kehati-hatian dengan menggunakan unsur standar 5C dan prinsip ekonomi Islam seperti prinsip keterbukaan, kejujuran dan keadilan. Pelaksanaan analisis pembiayaan dengan metode AHP di BRI Syariah KCP Ujungberung dilakukan secara sistematis dan mengkrucut sehingga menghasil keputusan yang tepat, proporsional dan efisien. Serta Penetapan pemberian pembiayaan bagi nasabah dengan metode Analitycal Hierarchy Process (AHP) di BRI Syariah KCP Ujungberung secara umum telah sesuai dengan nilai-nilai dan prinsip-prinsi pekonomi dalam Islam yang meliputi keterbukaan, keadilan, kehati-hatian dan keterbukaan serta berbagai aspek yang terkait dengan kepentingan manusia dengan menyediakan untuk ketertiban kehidupan dan kesejahteraan (maslahah).Kata kunci : Proses, Analisia, Pembiayaan, dan Bank Syariah.

scholarly journals PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SUMEDANG)

2018 ◽  
Vol 4 (2) ◽  
pp. 1123-1136
Author(s):  
Fahrul Alam Masruri
Keyword(s):  
Descriptive Analysis ◽  
Administrative Reform ◽  
Survey Method ◽  
Tax Administration ◽  
Medium Term ◽  
Activity Program ◽  
Directorate General ◽  
High Level ◽  
Reform Needs

This research was motivated by the launching of an activity program by the Directorate General of Taxation on medium-term tax administration reform (3-5 years). Administrative reform needs to be done to achieve a high level of compliance given the low increase in individual taxpayer compliance from year to year in Sumedang Regency. The study aims to determine how the influence of tax administration reforms on individual taxpayer compliance. The method used in this study is a survey method with a descriptive analysis approach, with sampling using the Slovin formula. The technique of collecting data uses interviews, observation and literature studies. Data analysis is carried out quantitatively using product moment correlation test and f test. The results of the study obtained a correlation coefficient value of -0.261 and the degree of determination of the effect of tax administration reform on taxpayer compliance was 6.8% while 93.2% was influenced by other factors. Hypothesis testing results obtained f count value greater than f table (f count 4.964> f table 3.998) so that the hypothesis is accepted or there is the influence of tax administration reform on individual taxpayer compliance at Sumedang Primary Tax Office.

scholarly journals Vai Krimināllikuma norādes par noziedzīgo nodarījumu vainas formām ir pietiekoši skaidras?

2021 ◽  
pp. 501-509
Author(s):  
Māris Leja ◽  
Keyword(s):  
Criminal Law ◽  
Legal Theory ◽  
Mens Rea ◽  
Legal Certainty ◽  
Criminal Offense ◽  
Legal Provisions ◽  
Mental Element ◽  
The Law

The article deals with the flaws of the Criminal Law in determination of the particular form of mental element (mens rea) which is required for the specific criminal offense. Taking into account that the majority of legal provisions does not contain such indications, one of the elements of criminal offense is not described by the law. Such legislator`s approach raises doubts about the compliance of the Criminal Law with the principle of legal certainty. The article also criticizes opinions expressed in legal theory that attempt to fill the gaps allowed by the legislator, as well as offers amendments to the Criminal Law aiming to improve its coherence.

scholarly journals Penjatuhan Dua Putusan Perkara Pidana Dalam Suatu Objek Perkara Yang Sama

2019 ◽  
Vol 1 (1) ◽  
pp. 22-32
Author(s):  
Prisilia Anggraini Evelyn Terisno ◽  
Yuliana Angela
Keyword(s):  
Research Method ◽  
Legal Issues ◽  
Criminal Case ◽  
Legal Certainty ◽  
Conceptual Approach ◽  
Ne Bis In Idem ◽  
Legal Force ◽  
Case Decisions

Indonesia is a state of law, so that it can guarantee certainty, benefit and justice for the community. One form of legal certainty for citizens is the implementation of the principle of ne bis in idem. The purpose of this paper is to analyze the judge's decision on two criminal case decisions in one object of the same case. The research method used in the statute approach is the approach by examining all the laws of the regulation that relate to the legal issues and Conceptual Approach, which is an approach that departs from the views and doctrines that developing in law. The result of this writing is that in a criminal case which is a concursus that is tried separately it is not a violation of the principle of ne bis in idem, as long as each of these cases does not have permanent legal force, but it is supposed to guarantee legal certainty against criminal acts of justice and decided in one decision. Negara Indonesia adalah negara hukum, sehingga dapat menjamin adanya kepastian, kemanfaatan dan keadilan bagi masyarakat. Salah satu bentuk kepastian hukum bagi warga negara yaitu dengan pemberlakuan asas ne bis in idem. Tujuan penulisan ini untuk menganalisis putusan hakim terhadap terhadap dua putusan perkara pidana dalam satu objek perkara yang  sama. yaitu tujuan praktis, sehingga dapat diterapkan dalam tindak pidana sejenis. Metode penelitian yang digunakan pendekatan peraturan perundang-undangan atau statute approach, adalah pendekatan yang dilakukan dengan menelaah semua undang-undang dari regulasi yang bersangkut paut dengan isu hukum yang sedang dihadapidan Conceptual Approach, yaitu pendekatan yang beranjak dari pandangan-pandangan dan doktrin-doktrin yang berkembang di dalam ilmu hukum. Hasil dari penulisan ini adalah dalam suatu perkara pidana yang merupakan concursus yang diadili secara terpisah bukan merupakan pelanggaran asas ne bis in idem, selama masing-masing perkara tersebut belum memiliki kekuatan hukum tetap, namun sudah seharusnya untuk menjamin kepastian hukum terhadap tindakan pidana concursus untuk diadili dan diputus dalam satu putusan.

scholarly journals Position Replacement By Inheritee Who Refuses A Heritage According To Heir Civil Law Dan Islamic Heir Law

2018 ◽  
Vol 2 (2) ◽  
pp. 153-165
Author(s):  
Gibtha Wilda Permatasari ◽  
Yuliati Yuliati ◽  
Herman Suryokumoro
Keyword(s):  
Research Method ◽  
Islamic Law ◽  
Civil Law ◽  
Legal Issues ◽  
Comparative Approach ◽  
Legal Certainty ◽  
Inheritance Law ◽  
Research Journal ◽  
The Law

This research journal discusses legal issues relating to the substitution of places made by the heirs who previously rejected the inheritance which falls to him by comparison of the perspectives of civil inheritance law and Islamic inheritance law. Pursuant to Article 848 and Article 1060 of the Civil Code on the replacement of the place by the heirs who reject the inheritance and the notary's role as a general official in providing legal certainty to prevent the issue of inheritance according to the law of civil inheritance and the Islamic inheritance law. The purpose of this research is to know and to analyze whether or not the heirs who have rejected inheritance replace other heirs as well as to know the role of notary in giving legal certainty to prevent problems in the civil inheritance law and Islamic inheritance law. The research method used by the writer is the statue approach and comparative approach. Heirs who reject inheritance under civil law of inheritance cannot change place (plaatsvervulling) because the requirement of replacement of place according to the law of civil inheritance is derived from families of blood in the same degree and not reject the inheritance. The replacement of places in Islamic inheritance law is known as mawali however, Islamic law does not recognize the denial of inheritance only known in the law of civil inheritance.

scholarly journals Analisis Yuridis Putusan Bebas terhadap Kasus Tindak Pidana Pembunuhan

2019 ◽  
Vol 2 (2) ◽  
pp. 399-411
Author(s):  
Ramot Lumbantoruan
Keyword(s):  
Research Method ◽  
Legal Theory ◽  
Descriptive Analysis ◽  
Criminal Procedure ◽  
Public Prosecutor ◽  
The Public ◽  
Legal Provisions ◽  
Procedure Code ◽  
Judicial Role

The purpose of this research is to describe the legal arrangements regarding the Free Verdict according to positive legal provisions, the Judicial role of the Judge in deciding a case and Juridical Analysis of a conviction for a murder crime (Study of Judgment Number 423 / Pid / 2008 PN. South Jakarta. This research method is normative juridical research.The nature of this research is descriptive analysis, which is a method used to describe a condition or condition that is happening or ongoing in order to provide as much data as possible about the object of research so as to explore things that are ideal, then analyzed based on legal theory or applicable laws and regulations.Results of this study, first, the legal arrangements regarding the acquittal according to positive legal provisions is to look at Article 191 Paragraph (1), paragraph (2) and paragraph (3) of the Criminal Procedure Code specifically also provides an understanding that reinforces its role law about being free from all lawsuits. Second, the role of judges legally in deciding a case in the decision of Case Decision Number 423 / Pid / 2008 / PN. South Jakarta is a judge must pay attention to the interests of various parties, both the interests of the defendant, witnesses, and the interests of the Public Prosecutor.

HUKUM ISLAM MASA KESULTANAN DELI:

2020 ◽  
Vol 12 (1) ◽  
pp. 1-20
Author(s):  
Radinal Mukhtar Harahap
Keyword(s):  
Legal Discourse ◽  
Legal Issues ◽  
The Political ◽  
Legal Provisions ◽  
Research Level ◽  
Cases Study ◽  
The Law ◽  
Practical Level

Islamic legal discourse on a practical level is often understood to be limited to the problem of istinbāt, fiqh or ushul fiqh. There is a challenge to expand it to include philosophy, normative and empirical cases. Study of manuscript is one of the related by that studies. This article presents Tanqīh al-Zunūn ‘an Masā'il al-Maimūn by Shaykh Hasan Maksum as an identifier of the political and social links to Islamic legal in the Deli Sultanate. From this it was found that the sultanate had a stake in the determination of the law as well as the role of the ulama in maintaining the attitude as a speaker of legal provisions. There are seven legal issues that are discussed normatively, and they originate from the existence of arguments in the community. This manuscript not just addition Islamic legal in the Deli Sultanate, it also showed the authority of Shaykh Hasan Maksum as a 'brilliant star' scholar in legal matters, although it was rarely discussed and raised at the research level.

scholarly journals KEWENANGAN OTORITAS JASA KEUANGAN DI BIDANG PERBANKAN DALAM MEWUJUDKAN KEPASTIAN HUKUM

2019 ◽  
Vol 7 (2) ◽  
pp. 7-18
Author(s):  
Ucu Supriatna
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Secondary Data ◽  
Banking Regulation ◽  
General Description ◽  
Legal Certainty ◽  
State Budget ◽  
Legal Provisions ◽  
Regulation And Supervision ◽  
Bank Checks

National banking is one of the main pillars in national economic development, and is expected to be an agent of development in achieving national goals, so that required a strong and professional institutions in the regulation and supervision of the banking and independent of the intervention of other parties. discusses the authority of the Financial Services Authority in conducting banking regulatory and supervision in Indonesia with the principles of legal certainty, the relationship between the Financial Services Authority and Bank Indonesia in regulating and supervising the banking and OJK Independence in regulating and supervising banking in Indonesia. The research method used in this research is analytical descriptive research method, that is research which describe and describe various state or fact whic h exist about Authority of Financial Services Authority In Banking in Realizing Legal Certainty. Then the general description is analyzed by starting from the legislation, the existing theories and the opinions of experts who aims to find and get answers from the main issues that will be discussed further and using the method of normative juridical approach, namely research methods that emphasize the secondary data that is by studying and reviewing the principles of law and positive law rules derived from the existing literature materials in legislation and other legal provisions. The results of the research on the authority of the Financial Services Authority in the Banking Division in realizing legal certainty, Before the establishment of OJKyang perform the tasks and functions of regulation and supervision of banks is Bank Indonesia, but after the establishment of OJK, the tasks and functions of banking regulation and supervision turned to OJK. Between Bank Indonesia and OJK can not be separated there is still a connection. Bank Indonesia conducts Macroprudential Supervision, which regulates the stability of the financial system as a whole and comprehensively, while OJK conducts microprodential surveillance, namely Regulation and supervision on institutional, health, prudential aspects, and bank checks. But in its implementation does not close the possibility of overlapping. With the contribution or levy of companies conducting business activities in the financial services sector will affect the level of independence of OJK itself, so that the dues or charges should not be charged to the company, but charged to the state budget so that there is no conflict interest. Keywords: Bank Regulation & Supervision, Legal Certainty, OJK Independence

scholarly journals Citra Merek Dan Promosi Terhadap Keputusan Pembelian Produk Di Masa Pandemi Covid-19 (Studi Kasus Bs Coffee & Donuts)

2021 ◽  
Vol 15 (2) ◽  
pp. 186-203
Author(s):  
Mila Camelia ◽  
Budi Hartono
Keyword(s):  
Natural Disasters ◽  
Research Method ◽  
Brand Image ◽  
Descriptive Analysis ◽  
Purchasing Decisions ◽  
Government Regulations ◽  
The World ◽  
The Right ◽  
Almost All

Mempertahankan suatu usaha bukanlah hal yang mudah ditengah persaingan yang ketat dan adanya permasalahan yang timbul akibat sesuatu yang tidak terduga seperti bencana alam yang sedang dihadapi hampir seluruh bidang usaha di dunia yaitu permasalah yang timbul akibat pandemi covid-19 yang menimpulkan adanya peraturan pemerintah dalam pembatasan sosial dan juga adanya penurunan daya beli masyarakat yang juga mempengaruhi pendapatan suatu usaha. Untuk menghadapi itu sangat penting bagi seorang wirausaha untuk menetapkan strategi yang tepat untuk mempertahankan usahnya. Objek dalam penelitian ini adalah BS Coffee Donuts yang mana cafe tersebut masih mampu bertahan dan menjalankan usaha ditengah pandemi covid-19 dan ketat persaingan terbukti dengan tidak pernah sepinya pengunjung yang melakukan pesanan dine-in maupun take away. Metode penelitian ini adalah analisis deskriptif. Populasi dalam penelitian ini adalah orang yang pernah mengkonsumsi produk BS Coffee Donuts dan bersedia untuk mengisi kuisioner yang disebarkan oleh peneliti. Penentuan sample pada penelitian ini didasarkan pada dua kriteria yaitu orang yang pernah membeli produk BS Coffee Donuts yang berjumlah 41 orang. Hasil penelitian ini menyatakan bahwa variabel citra merek dan promosi merupakan faktor yang mempengaruhi keputusan pembelian konsumen BS Coffee Donuts. Maintaining a business is not easy in the midst of intense competition and there are problems that arise due to something unexpected such as natural disasters that are being faced by almost all business fields in the world, namely problems that arise due to the covid-19 pandemic which has led to government regulations in social restrictions. and also a decrease in people's purchasing power which also affects the income of a business. To deal with it, it is very important for an entrepreneur to set the right strategy to maintain his business. The object in this research is BS Coffee Donuts, where the cafe is still able to survive and run a business in the midst of the covid-19 pandemic and tight competition as evidenced by the never empty visitors who order dine-in and take away. This research method is descriptive analysis. The population in this study were people who had consumed BS Coffee Donuts products and were willing to fill out the questionnaire distributed by the researcher. Determination of the sample in this study is based on two criteria, namely people who have bought BS Coffee Donuts products, amounting to 41 people. The results of this study indicate that brand image and promotion variables are factors that influence consumer purchasing decisions for BS Coffee Donuts.

scholarly journals ANALISIS KEPERCAYAAN PUBLIK TERHADAP KEBIJAKAN VAKSINASI COVID-19 DI KOTA SURABAYA

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Arimurti Kriswibowo ◽  
Josephine Karina Putri Prameswari ◽  
Alif Galih Baskoro
Keyword(s):  
Research Method ◽  
Health Workers ◽  
Descriptive Analysis ◽  
Public Confidence ◽  
Vaccination Policy ◽  
Unknown Sample ◽  
Education Personnel ◽  
The Government ◽  
The City

Vaccination should be one of the solutions for handling the Covid-19 outbreak, but in fact there are still many people who doubt and even don't believe it, so this creates conflict between the government and the community. The aim of this study is to determine the extent of public confidence in the Covid-19 vaccination policy made by the government so that the acceleration of handling Covid-19 can be achieved. The research method used is descriptive analysis with a quantitative approach and data collection techniques using a questionnaire. The sample in this study was taken from the population of the city of Surabaya. The sample is divided into 5 community clusters, namely students, state civil servants (ASN), health workers, education personnel and the civil society. This research is limited to an unknown sample so that the determination of the number of samples is set to be 100 respondents. The results of this study indicate that the level of public trust from the five clusters in the Covid-19 vaccination policy is in the trust category, which means that the level of public compliance with the Covid-19 vaccination policy is also high. This can be a consideration for the government to increase its efforts to build relationships with the community so that it will gain the trust of the community.  

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