scholarly journals JAMINAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK

2021 ◽  
Vol 3 (1) ◽  
pp. 21-28
Author(s):  
Liberthin Palullungan ◽  
Ririn Thomas

In the life of the state, where there is a relationship between humans and humans, there are always rules that bind it, namely the law. Law regulates human rights and obligations. The purpose of this study is to find out what factors can hinder the process of resolving tax disputes. This research uses type. This study uses a type of normative juridical research sourced from primary and secondary materials, which were analyzed qualitatively by descriptively describing the results of the existing data. The results of this study indicate that the factors that hinder the process of resolving tax disputes are factors in the administration sector, namely the existence of the first obligation of the Taxpayer to pay 50% (fifty percent) of the total tax payable. Then in the field of justice, namely regarding the obligation of judges to present the appellate party or defendant in examination at trial.

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.


Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 350
Author(s):  
Rendy Ardy Septia Yuristara

Advocates are the most vulnerable professions to be Gatekeepers in money laundering. Indeed, the advocate profession is part of the law enforcement apparatus that can contribute better in preventing money laundering activities to develop. Affirmation about the role of advocate that can suppress the occurrence of money laundering crime, that is with the issuance of PP. 43 of 2015, which places advocates as one of the reporting parties in the agenda of eradicating money laundering crime. However, the substance of the rule draws criticism from some misguided advocates in interpreting the intent and purpose of the arrangement. Moreover there are some advocates who consider that the rule is against the rules that regulate immunity rights in the profession advocate. The misinterpretation of some advocates related to the immunity rights inherent in the profession, causing the work of the advocate profession to be considered irrelevant, and not worthy of being called the nobleprofession (OfficiumNobile), But as a bad profession in integrity and promoting commercialization. In fact, the basic purpose of the arrangement of PP. 43 of 2015, which places the advocate profession as one of the reporting parties on the eradication agenda of money laundering, is a form of respect for the profession of advocate who is a noble profession, by prioritizing his professional responsibilities to the state, society and God, as well as his obligations as part of The legal profession to uphold the law and uphold the value of human rights while on duty.


2021 ◽  
Vol 66 (05) ◽  
pp. 145-148
Author(s):  
Ниджат Рафаэль оглу Джафаров ◽  

It can be accepted that the classification of human rights, its division, types, and groups, is of particular importance. The syllogism for human rights can be taken as follows: law belongs to man; human beings are the highest beings on earth like living beings. Therefore, the regulation prevails. The right to freedom is conditional. Man is free. Consequently, human rights are dependent. Morality is the limit of the law. Morality is the limit and content of human actions. Therefore, the law is the limit of human activities. Morality is related to law. Law is the norm of human behavior. Thereby, human behavior and direction are related to morality. The people create the state. The state has the right. Therefore, the right of the state is the right of the people. The state is an institution made up of citizens. Citizens have the privilege. Such blessings as Dignity, honor, conscience, zeal, honor, etc., and values are a part of morality and spiritual life. Morality is united with law. Therefore, moral values are part of the law. Everyone has the right to freedom of thought and conscience. Space is about the law. Therefore, everyone has the right to opinion and conscience. Key words: human rights, freedom of conscience, conceptuality, citizenship


Author(s):  
Mariana Khmyz ◽  

The article reveals the role of the judiciary in the context of ensuring the protection of human rights and freedoms in terms of practical approach. It was found that ensuring the protection of human rights and freedoms in Ukraine is regulated by the Constitution of Ukraine, the Law of Ukraine «On the Commissioner for Human Rights of the Verkhovna Rada of Ukraine» and the Law of Ukraine «On Citizens' Appeals». It is established that in Ukraine judicial protection is enshrined in the Constitution of Ukraine, in particular in Article 55, according to which the rights and freedoms of man and citizen in particular are protected by the court. It is proved that the functioning of the constitutional mechanism for the protection of human rights and freedoms can occur only if the state actively participates in ensuring such rights and freedoms. It is determined that an important component of subjective human rights is the right to judicial protection, which should be realized not only in the direct dimension, but also through the activities of state bodies or bodies or organizations authorized by the state. It is established that the concept of «protection» from the standpoint of the legal aspect is interpreted as a legal obligation of the state in the face of bodies, organizations or officials authorized by it, and as the ability of a person to exercise personal subjective right. It was clarified that the concept of «protection of human rights and freedoms» should be interpreted as a set of measures of organizational and legal nature to ensure legal protection or remove obstacles that arise in the context of the exercise of subjective rights and rights to restore such rights, if they were violated with the application of measures on this basis in the form of punishment of the offenders. It is proposed under the mechanism of protection of human and civil rights and freedoms, in particular, to define a holistic, legally enshrined and at the same time dynamic system, which includes subjects, objects, methods and means of protection of human and civil rights and freedoms. to neutralize illegal obstacles, as well as to prevent the emergence of new obstacles. It is proved that the mechanism of protection of human and civil rights and freedoms in particular should consist of institutional and functional systems. It is noted that the prospects for further research in this area are to determine the requirements for the incompatibility of the position of a judge with other activities in a comparative constitutional and legal aspect.


Author(s):  
O. Vasylchenko

Ukrainian law guarantees freedom of speech and expression. This is in line with international and regional instruments (Convention for the Protection of Human Rights and Fundamental Freedoms, International Covenant on Civil and Political Rights, Declaration of Human Rights) to which Ukraine is a party. Unfortunately, Ukraine is no exception, due to the conflict with the Russian Federation. The Revolution of Dignity of 2014 and the subsequent illegal activities of the neighbouring state (annexation of Crimea, occupation of the territories in the South-East of Ukraine) affected the legislative and regulatory framework of Ukraine regarding freedom of speech and freedom of expression. In order to counter aggression, the state has adopted a number of laws aimed at counteracting foreign interference in broadcasting and ensuring Ukraine’s information sovereignty. The implementation of these laws has been criticized for being seen by NGOs as imposing restrictions on freedom of expression and expression. However, censorship and selfcensorship create another serious restriction on freedom of speech and the press. The Law on Transparency of Mass Media Ownership, adopted in 2015, provides for the disclosure of information on the owners of final beneficiaries (controllers), and in their absence – on all owners and members of a broadcasting organization or service provider. In 2019, Ukraine adopted a law on strengthening the role of the Ukrainian language as the state language, which provides for language quotas for the media. According to the Law on Language, only 10% of total film adaptations can be in a language other than Ukrainian. Ukraine has adopted several laws in the field of information management to counter foreign influence and propaganda. According to the report of the Organization for Security and Cooperation in Europe, for the period from January 1, 2017 to February 14, 2018, the State Committee banned 30 books published in the Russian Federation. Thus, for the first time faced with the need to wage an “invisible” war on the information front, Ukraine was forced to take seriously the regulation of the media and the market. By imposing a number of restrictions on a product that can shake sovereignty and increase the authority of the aggressor in the eyes of citizens, the legislator, guided by the needs of society, also contributes to the promotion of Ukrainian (for example, by introducing quotas).


Author(s):  
Yosefina Daku

As the law states, Indonesia  provide the protection of the rights for of all people without the discrimination. By the basis of the mandate of the Preamble to the Constitution of 1945 that "a just and civilized humanity," the Indonesian state guarantees of a society that is fair. Political rights granted by the country with regard to discrimination is legal protection by the state against women's political rights. By participating in the convention and recognized in the form of Law Number 7 Year of 1984 on Ratification of the Convention on the Elimination of All Forms of Discrimination Against Women, an attempt by the state to remove the problems in realizing the equality of women and men. Therefore  the  problem  that  can  formulated are: 1) how the legal protection of women's political rights in Indonesia? 2) how the implementation of Law Number 7 Year of 1984 on Ratification of the Convention on the Eliminationof All Forms of Discrimination Against Women Related Political Rights of Women?. The purpose of this study was to examine the legal protection by the state against the ful fillment of women's political rights in Indonesia and the implementation of protection of women's political rights pursuant of Law Number7 Year of 1984. This research is a normative law. The technique used in this research is to use the concept approach and statutory approach to reviewing the legislations and legal literatures. Rights protection as a form of justice for each person more specifically regulated in Law about Human Rights. Protection of the rights granted to women by the state including the protection of the political field regulated in some provisions of other legislation. By removing discrimination against women in it’s implementation still look at the culture and customs which is certainly not easy to do and the state is obliged to realize the objectives of the convention


Semiotica ◽  
2016 ◽  
Vol 2016 (209) ◽  
pp. 5-14
Author(s):  
Augusto Ponzio

AbstractIt is not with the State that personal responsibility arises towards the other. According to Emmanuel Levinas, the other is every single human being I am responsible for, and I am this responsibility for him. The other, my fellow, is the first comer. But I do not live in a world with just one single “first comer”; there is always another other, a third, who is also my other, my fellow. Otherness, beginning with this third, is a plurality. Proximity as responsibility is a plurality. There is a need for justice. There is the obligation to compare unique and incomparable others. This is what is hidden, unsaid, implied in legal discourse. But recourse to comparison among that which cannot be compared, among that which is incomparable is justified by love of justice for the other. It is this justification that confers a sense to law, which is always dura lex, and to the statement that citizens are equal before the law. From this point of view, State justice is always imperfect with respect to human rights understood as the rights of the other, of every other in his absolute difference, in his incomparable otherness.


2010 ◽  
Vol 74 (1) ◽  
pp. 31-52
Author(s):  
Ben Livings

There are few more controversial, or emotive, debates within the criminal law than that which surrounds the topic of euthanasia, questioning as it does the fundamental role of the law in regulating the most intimate aspects of a person's life and death. The acknowledgement by the courts (notably in the cases of Diane Pretty and Debbie Purdy) that this area engages a person's rights under the European Convention on Human Rights exacerbates the urgency of the problem, and further nuances the debate as to the extent to which the autonomy of the person is impinged upon, and whether this is a function legitimately exercised by the state. In the wake of the announcement of new guidelines for prosecution in cases of assisted suicide, this article examines the state of the law regarding assisted suicide in England and Wales, and the fragile position of euthanasia within the criminal law. It will look to the various, and often rights-based, challenges to the law, and in particular a potential challenge through Article 7 of the European Convention on Human Rights.


Author(s):  
Shalini Bahuguna, Et. al.

Human rights jurisprudence has greatly contributed to criminal reforms and has had an impact on India. Crime reforms across the globe also have an impact on India. The conceptualization with respect to penal reform originated in the reformist theory of punishment.[1] The time prison must have such meaning that enhances the values ​​of the reform in it. The reformer's appearance is about to add a sense of humanity in the system of criminal reformation and also to add the human values ​​into the system of prison and prison officials have to work to achieve it.[2] The level of protection guaranteed by the law for the reformatory therapy of prisoners must be carried out within a national legal framework and India does not have the same.  


2020 ◽  
Vol 17 (1) ◽  
pp. 48-60
Author(s):  
Elena G. Serebryakova

The object of the research is the social position and personal axiology of the poet, philosopher and mathematician Alexander Esenin-Volpin. From the second half of the 1960s to the mid-1980s, the human rights movement constituted the core of the Soviet dissidence, and an analysis of the personal axiology and social position of the movement founder permits to understand the specifics of collective identity and of the “human rights activist” behavior model. The purpose of this work is to identify the origins and specificity of the “human rights activist” behavioral pattern, which gradually replaced the “defender” model from nonconformist rhetoric and social practice, and to characterize the axiology and typology of human rights protection. The Legal Note and the Free Philosophical Tractate by Volpin served as the material for this study.The author claims that the “human rights activist” model of social behavior emerged in the practice of nonconformists during the Sinyavsky—Daniel trial. It differs from the “defender” model implemented by the liberal intelligentsia in the Brodsky case. The “defender” is guided by the absolute value of the individual, invites the authorities to take into account personal characteristics of the defendant when sentencing, which means a selective approach to the law. For the “human rights activist”, the law is universal; compliance with the law not only by citizens, but also by the state is the guarantee of justice.Volpin laid several theses on the basis of the ideology and axiology of human rights protection: the state is a subject of law, obliged not only to formulate laws for citizens, but also to comply with the prescribed norms itself; Soviet laws are designed to limit the dictates of the state and to protect the citizens; the citizens have legal rights to defend themselves against illegal actions of the state.The first practical implementation of these ideas — the “glasnost meeting” — showed that the authorities were not prepared for the proposed model of behavior. However, the motivation of the meeting participants mostly fit into the “defender” paradigm; the human rights logic of action and rhetoric were adopted by the community gradually. The Legal Note was written by Volpin to educate nonconformists and popularize human rights ideas.The article concludes that, thanks to Volpin’s activities, appealing to the rights and the law gradually became the usual rhetorical method in literary and journalistic statements and social actions of dissidents.


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