scholarly journals Legal Reformation of Tax Court in Indonesia: Reforming Legal Culture, Institutional and Legislative Aspects

2021 ◽  
Vol 10 ◽  
pp. 722-728
Author(s):  
Budi Ispriyarso ◽  

This research is motivated by the many weaknesses that exist in the Ppajak court in Indonesia. Therefore, this research needs to be carried out with the aim that the tax court in the future will be better, more certain in law, and just. The problem is the reason for reforming the tax court in Indonesia and the way to reform the law on the tax court in Indonesia. The research method used is a statutory, historical, and comparative approach. The result of his research is that the tax court in Indonesia must be reformed because it contains many weaknesses. Furthermore, the findings show that tax court reform must be carried out from the aspects of legislation, institutional and legal culture. Based on the statutory aspect, synchronization of laws must be carried out. Based on the institutional aspect, institutional improvement must be carried out. Based on the aspect of legal culture, this must be done by increasing the morale of the parties. The novelty of this research is that the tax dispute settlement model is found after the tax court becomes a special court within the state administrative court. In conclusion, the tax court in Indonesia still contains many weaknesses, so it must be reformed immediately.

2018 ◽  
Vol 20 (1) ◽  
pp. 23-38
Author(s):  
Sanusi Bintang

Desain tata letak sirkuit terpadu sebagai cetak biru untuk sirkuit terpadu, digunakan dalam berbagai produk teknologi informasi, seperti komputer, telepon selular, dan peralatan komunikasi, memiliki ciri khas tersendiri yang tidak sesuai untuk ditempatkan dalam rezim hukum hak kekayaan intelektual yang ada, karena itu, perlu diatur dalam peraturan perundang-undangan khusus (sui generis). Penelitian ini menggunakan metode penelitian hukum normatif dengan mengaplikasikan pendekatan peraturan perundang-undangan dan pendekatan perbandingan. Indonesia telah mengundangkan hukum tentang Desain Tata Letak Sirkuit Terpadu, tetapi undang-undang ini memiliki beberapa kelemahan. Kelemahan yang ada berkaitan dengan kelengkapan dan kualitas norma serta penegakan hukumnya. Kelemahan tersebut tidak hanya dari aspek teknik perancangan peraturan perundang-undangan, tetapi juga berakar pada budaya hukum. Design of Integrated Circuits as Intellectual Property Rights in Indonesian Laws Design of integrated circuits as blue prints for integrated circuit used in various products of information technology, such as computer, cellular phone, and telecomunication media, has its own characteristics which is not fit to be put under the previous intellectual property law regimes, therefore, it needs to be regulate under a specific legislation (sui generis). This research utilizes doctrinal legal research method by applying statute approach and comparative approach. Indonesia has enacted laws on Design of Integrated Circuits, but the law has certain limitations. The limitations is regarding the adequacy of subject matter, the quality of norms, and the legal enforcement. The limitations is not only from the aspect of technical legal drafting, but also rooted on legal culture.


SASI ◽  
2020 ◽  
Vol 26 (4) ◽  
pp. 571
Author(s):  
Appludnopsanji Appludnopsanji ◽  
Pujiyono Pujiyono

The position of the prosecutor's office which is under two powers namely executive and judiciary causes the prosecutor's office to become an institution that is not independent and free, thus causing blemishes to commit fraud by prosecutors. This study aims to find out how the reality of the independence of prosecutors in prosecution and know how the cultural rearrangement for prosecutors in prosecution as a process of the criminal justice system. Research methods The research method uses normative research through a conceptual approach and a statue approach. The results showed that the ambiguous position of the prosecutor made the prosecutor hesitant in carrying out their duties, was not independent and was not free and there was a judicial mafia. With regard to this condition, re-structuring of the prosecutor's independence in prosecution is needed. This is intended so that the prosecutor's office becomes an independent institution by integrally restructuring the legal culture together with other criminal justice sub-systems through a religious approach, contextual approach and comparative approach


AJIL Unbound ◽  
2015 ◽  
Vol 109 ◽  
pp. 316-318
Author(s):  
Joost Pauwelyn

I am extremely grateful, and humbled, by the wealth of comments received on my AJIL article through this AJIL Unbound Symposium. One of the many points I take away from these reactions is, indeed, that my analysis offers a snapshot and that many of the critiques now leveled against Investor-State Dispute Settlement (ISDS) are, in Catherine Rogers’s words, “effectively recycled versions of criticisms that were originally leveled against the WTO and its decision-makers.” (Freya Baetens makes a similar point.)In this rejoinder, I would only like to make two points. Firstly, many commentators seem to think that in this article I took the normative position that World Trade Organization (WTO) dispute settlement is “better” than ISDS. Although I did point to the current discrepancy in public perception of the respective regimes, I purposefully avoided expressing any personal, normative position on one being “better” than the other (but apparently not explicitly enough).


Author(s):  
Liubomyr Ilyn

Purpose. The purpose of the study is to analyze the legal and state views of E. Olesnytsky, in particular his assessment of imperial law, as well as practical activities as a lawyer and one of the initiators of the cooperative movement in Galicia in the early twentieth century. Methods. The methodological basis of the study was a set of general scientific, special scientific and philosophical methods, as well as the principles of historicism. The key was the biographical method and the comparative approach, which allowed to reveal the peculiarities of the formation of legal views of E. Olesnytsky. Findings. It is established that through the prism of the analysis of political and legal views of E. Olesnytsky it is possible not only to trace the level of legal culture, social and political activity of the population of Galicia, but also to determine the practical content of imperial legislation. The influence of I. Franko and socialist ideas in general on the legal views of E. Olesnytsky, who was one of the founders of the «Сhasopys Рravnycha», actively analyzed the imperial regional legislation for expediency, rationality and compliance with public interests. This work was key in raising the level of legal culture of the population, and after 1891 it was supplemented by the legal activity of E. Olesnytsky. Among the regional legislation, the lawyer's special attention was drawn to the right of propination, which gave large landowners a monopoly on the production and sale of alcohol. After 1901, E. Olesnytsky focused on the development and popularization of the cooperative movement in Galicia, including the legal protection of producers and sellers of agricultural products. Originality. The directions of E. Olesnytsky's professional and professional interests in the field of economic and financial law of Austria-Hungary, advocacy and organization of the cooperative movement are determined. Practical significance. The results of the study can be used in further historical and legal research, preparation of special courses.


Author(s):  
Riska Fauziah Hayati ◽  
Busyro Busyro ◽  
Bustamar Bustamar

<p dir="ltr"><span>The main problem in this paper is how the effectiveness of mediation in sharia economic dispute resolution based on PERMA No. 1 of 2016 at the Bukittinggi Religious Court, and what are the inhibiting factors success of mediation. To answer this question, the author uses an inductive and deductive analysis framework regarding the law effectiveness theory of Lawrence M. Friedman. This paper finds that mediation in sharia economic dispute resolution at the Bukittinggi Religious Court from 2016 to 2019 has not been effective. The ineffectiveness is caused by several factors that influence it: First, in terms of legal substance, PERMA No.1 of 2016 concerning Mediation Procedures in Courts still lacks in addressing the problems of the growing community. Second, in terms of legal structure, there are no judges who have mediator certificates. Third, the legal facilities and infrastructure at the Bukittinggi Religious Court have supported mediation. Fourth, in terms of legal culture, there are still many people who are not aware of the law and do not understand mediation well, so they consider mediation to be unimportant.</span> </p><p><em>Tulisan ini mengkaji tentang bagaimana efektivitas mediasi dalam penyelesaian sengketa ekonomi syariah berdasarkan PERMA Nomor 1 Tahun 2016 di Pengadilan Agama Bukittinggi dan apa saja yang menjadi faktor penghambat keberhasilan mediasi. Untuk menjawab pertanyaan tersebut, penulis menggunakan kerangka analisa induktif dan deduktif dengan mengacu pada teori efektivitas hukum Lawrence M. Friedman. </em><em>Tulisan ini menemukan bahwa m</em><em>ediasi dalam p</em><em>enyelesaian sengketa ekonomi syariah di Pengadilan Agama Bukittinggi </em><em>dari tahun 2016 sampai 2019 </em><em>belum efektif</em><em>. Hal ini karena dipengaruhi oleh beberapa faktor. </em><em> </em><em>Pertama, dari segi substansi hukum, yaitu PERMA No. 1 Tahun 2016 tentang Prosedur Mediasi di Pengadilan masih memiliki kekurangan dalam menjawab persoalan masyarakat yang terus berkembang. Kedua, dari segi struktur hukum, belum adanya hakim yang memiliki sertifikat mediator. Ketiga, sarana dan prasarana hukum di Pengadilan Agama Bukittinggi sudah mendukung mediasi. Keempat, dari segi budaya hukum, masih banyaknya masyarakat yang tidak sadar hukum dan tidak mengerti persoalan mediasi dengan baik, sehingga menganggap mediasi tidak penting.</em><em></em></p>


Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 433
Author(s):  
Bagus Gede Ari Rama Bagus Gede Ari Rama ◽  
Ni Ketut Supasti Dharmawan

Audiobook access for people with disabilities is very important. Access is the convenience that people get from a service. This study aims to analyze the legal certainty and legal protection of audiobook copyright access for blind people with disabilities. This study uses a normative legal research method with a statutory approach and comparative approach. This research found that access to audiobooks' works has been regulated in the Marrakech Treaty, Copyright Act Number 28 of 2014 and Government Regulation Number 27 of 2019. Akses karya cipta audiobook bagi disabilitas sangat penting. Aksesibilitas merupakan kemudahan yang didapat oleh orang terhadap suatu layanan. Penelitian ini bertujuan untuk menganalisis kepastian hukum serta perlindungan hukum akses karya cipta audiobook bagi disabilitas tuna netra. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan komparatif. Dalam penelitian ini menemukan bahwa akses karya cipta audiobook telah diatur dalam Traktat Marrakesh, UUHC 2014 serta Peraturan Pemerintah Nomor 27 Tahun 2019.


2021 ◽  
Vol 2 (1) ◽  
pp. 61-78
Author(s):  
Agsel Awanisa ◽  
Yusdianto Yusdianto ◽  
Siti Khoiriah

The purpose of this research is to determine the constitutional complaint mechanism based on comparisons in other countries, practices, and adaptation of constitutional complaints under the authority of the Constitutional Court of the Republic of Indonesia. Many cases with constitutional complaint substance have been submitted to the Constitutional Court of the Republic of Indonesia even though they don’t have this authority. This research uses a normative legal research method using a statutory approach, a conceptual approach, a comparative approach, and a case approach. This research indicates that the constitutional complaint mechanism in Germany, South Korea, and South Africa has been well implemented. In practice, cases with constitutional complaint substance are filed to the Constitutional Court of the Republic of Indonesia by changing the form by using the legal means of a judicial review, such as case number 16/PUU-VI/ 2008, case number 140/PUU-XIII/2015 and case number 102/PUU-VII/2009. Due to the consideration of the structure, substance, and culture of law, adaptation of constitutional complaint within the authority of the Constitutional Court of the Republic of Indonesia needs to be carried out by amending Law Number 24 of 2003 jo. Law Number 7 of 2020 concerning the Constitutional Court.


2018 ◽  
Vol 14 (2) ◽  
pp. 73
Author(s):  
Neesha Ramchandani ◽  

Emerging adults with type 1 diabetes (T1D) often find it challenging to manage their diabetes well due to the many competing priorities they are juggling during this time. The majority of emerging adults (72%) are already looking for health information online, so telemedicine may be an avenue to explore with them. Telemedicine services for individuals with T1D are becoming increasingly popular and have been found to be beneficial for those who use them. However, there are very few multi-component telemedicine services available for individuals with T1D, and none of them provide a comprehensive technology-based system. Additionally, while these multi-component T1D telemedicine systems often included emerging adults in the group under study, the average age of the study subjects was usually above the age range of emerging adulthood. This suggests that specific developmental needs of emerging adults are not being addressed by these telemedicine systems, nor are the issues faced by diverse populations. More research needs to be done to address which telemedicine services, if any, would be beneficial for this especially vulnerable population.


2021 ◽  
Vol 2 (1) ◽  
pp. 49-54
Author(s):  
Ratih Sartika

The background of this research is that after the many cases of Covid-19 in Indonesia, especially in Central Java, make every university learn online / online. The formulation of this problem is how the learning motivation of Upgris PJKR students via online / online during the covid-19 period. The purpose of this study was to determine the learning motivation of Upgris PJKR students via online /online during the covid-19 period. The research method used is descriptive quantitative research using a survey. The sample in this study were 89 students of PJKR Upgris. This research sampling technique using proportional random sampling. The data collection method used by researchers is a questionnaire.The results showed that students who were motivated to attend lectures online during the Covid-19 period were 56 respondents or 62.9%, while those who had low motivation to attendlectures online during the Covid-19 period were 19. respondents or 21.4%, while those who had high motivation in taking online lectures during the Covid-19 period were 14 respondents or 15.7%. It was concluded that PJKR Upgris students were not motivated or enthusiastic in attending lectures and only attended online / online lectures because they followed the regulations imposed from the campus only. Based on data processing, it was found that there was moderate motivation in attending lectures online during the Covid-19 pandemic, namely 56 respondents or 62.9%. Suggestions 1) To increase student motivation in taking online / online lectures during the Covid-19 period, this can be done by providing additional value for students who fulfill assignments given by lecturers. 2) To increasestudent discipline in taking online / online lectures, the lecturer can impose sanctions on students who do not take online / online lectures. 3) Lecturers can plan learning systems and delivery of more interesting materials such as making pictures and videos related to the lectures being conducted. Keywords: Motivation, Learning, Online Learning, Learning Motivation. Abstrak Latar belakang penelitian ini adalah Setelah banyaknya kasus covid-19 di Indonesia khususnya di Jawa Tengah, menjadikan setiap perguruan tinggi melakukan pembelajaran via daring/online.Rumusan masalah ini bagaimana motivasi pembelajaran mahasiswa PJKR Upgris via daring/online selama masa covid-19.Tujuan Penelitian ini untuk mengetahui motivasi pembelajaran mahasiswa PJKR Upgris via daring/online selama masa covid-19.Metode penelitian yang digunakan yaitu penelitian deskriptif kuantitatif dengan menggunakan survey.Sampel dalam penelitian ini adalah mahasiswa PJKR Upgris yang berjumlah 89 mahasiswa.Teknik sampling penelitian ini menggunakan proposional random sampling.Metode pengumpulan data yang digunakan oleh peneliti adalah angket/kuisioner.Hasil penelitian menunjukkan bahwa mahasiswa memiliki motivasi yang sedang dalam mengikuti perkuliahan secara daring/online selama masa Covid-19 yaitu sebanyak 56 responden atau 62,9 %, sedangkan yang memiliki motivasi rendah dalam mengikuti perkuliahan secara daring/online selama masa Covid-19 sebanyak 19 responden atau 21,4 %, sementara yang memiliki motivasi tinggi dalam mengikuti perkuliahan secara daring/online selama masa Covid-19 sebanyak 14 responden atau 15,7 %. Disimpulkan bahwa mahasiswa PJKR Upgris belum termotivasi atau tidak terlalu antusias dalam mengikuti perkuliahan dan hanya mengikuti perkuliahan daring/online karena mengikuti peraturan yang diberlakukan dari kampus saja. Berdasarkan pengolahan data didapatkan motivasi sedang dalam mengikuti perkuliahan secara daring/online selama masa pandemi covid-19 yaitu sebanyak 56 responden atau 62,9 %. Saran 1) Untuk meningkatkan motivasi mahasiswa dalam mengikuti perkuliahan melalui daring/online di masa Covid-19 ini dapat dilakukan dengan memberikan nilai tambahan bagi mahasiswa yang memenuhi tugas yang diberikan dosen. 2) Untuk meningkatkan kedisiplinan bagi mahasiswa dalam mengikuti perkuliahan melalui daring/online maka dosen dapat memberikan sanksi bagi mahasiswa yang tidak mengikuti perkuliahan secara daring/online. 3) Dosen dapat merencanakan sistem pembelajaran dan penyampaian materi yang lebih menarik seperti membuat picture maupun video yang berkaitan dengan perkuliahan yang dilakukan.   Kata kunci : Motivasi, Pembelajaran, Pembelajaran Daring, Motivasi Belajar.  


2021 ◽  
Vol 2 (1) ◽  
pp. 158-162
Author(s):  
Robertus Berli Puryanto ◽  
I Nyoman Putu Budiartha ◽  
Ni Made Puspasutari Ujianti

Labor is something that is needed by an employing company in carrying out its economic activities. This can be seen in the constitutional arrangements of the Republic of Indonesia in Article 27 paragraph (2) of the 1945 Constitution of the Republic of Indonesia. In the implementation of the working relationship between workers and the employing company, there are several rights and obligations that must be fulfilled between the two parties. Because there are provisions regarding work agreements that are differentiated based on the form of the agreement, each worker has different rights where these rights must be guaranteed by the company based on law. From this, the problems that will be examined are legal protection for workers with an unwritten work agreement at the employing company, as well as legal remedies that can be taken by workers with an unwritten agreement in the event of a violation of rights by the company. The research method used is normative legal research, namely legal research conducted by examining existing library materials. By examining problems by looking at existing regulations, and describing problems that occur in practice or in everyday life in society. From the research conducted, it was found that legal protection for workers with an unwritten work agreement at the employing company is regulated based on Law Number 13 of 2003 concerning Manpower where the basis is that the applicable work agreement is an indefinite work agreement so that the rights obtained under the provisions of the law. Then efforts that can be made if there is a violation of the law in work relations is based on Law Number 20 of 2004 concerning Industrial Relations Dispute Settlement, namely in the form of Bipartite, Tripartite (Mediation, Consoliation and Arbitration) negotiations, as well as through Trials at the Industrial Relations Court.


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