benefit principle
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Author(s):  
Nurmayasari Nurmayasari ◽  
Patimah Patimah ◽  
Rahmatiah HL

 AbstrakPokok permasalahan pada penelitian ini ialah bagaimana Analisis Yuridis Putusan Hakim terhadap Isbat Nikah anak dibawah umur (Studi Putusan 0140/Pdt.P/PA/Pkj.). Jenis penellitian ini tergolong dalam Kualitatif deskriptif yaitu merupakan jenis  penelitian lapangan (File research) dengan menggunakan metode pendekatan normatif dan empiris. Adapun sumber data dari penelitian ini adalah buku terkait judul, internet, dan karya ilmiah yang terkait dengan judul. Selain itu, metode observasi, wawancara dan studi dokumen juga digunakan dalam mengumpulkan sumber data. Kemudian instrument penelitian terdiri dari putusan hakim, pedoman wawancara, handphone dan alat tulis. Lalu teknik pengelolahan yang digunakan adalah identifikasi data, editing dan coding. Dan metode analisis data dilakukan dengan penyajian data, reduksi data dan penarikan kesimpulan. Hasil dari penelitian ini adalah bahwa Isbat nikah dapat dilakukan terhadap perkawinan yang dilaksanakan secara sah menurut Agama dan kepercayaan masing-masing para pihak. Dalam hal ini, pengadilan Agama Pangkajene tidak melegalkan perkara Isbat nikah, baik perkara isbat nikah terhadap anak dibawah umur ataupun bukan. hanya saja ada pengecualian untuk mengabulkan permohonan tersebut dengan mengutamakan asas kemaslahatan. Implikasi dari penelitian ini adalah : 1.) pemerintah harus memberikan regulasi yang sangat ketat agar tidak ada lagi yang terjadi pernikahan anak dibawah umur sehingga tidak ada yang dapat dirugikan bagi masyarakat atau pemerintah. 2.) mengedukasi masyarakat tentang hukum perkawinan dan juga penerapannya merupakan salah satu langkah untuk memangkas penyelundupan hukum di Indonesia.Kata Kunci: Isbat Nikah, Perkawinan Anak dibawah umur, Putusan.AbstractThe problems of the research is how the Juridical Analysis of the Judge's Decision on the Marriage Isbat of minors (Study of Decision 0140/Pdt.P/PA/Pkj.). The type of research is classified as descriptive qualitative like of field research (file research) with the research approach used two approach are a normative and empirical approach. The data sources of this research are books related to the title, the internet, and scientific works related to the title. Furthermore, the data collection methods used were observation, interviews and document studies. Then the research instrument consists of the judge's decision, interview guidelines, cellphones and stationery. Then the management techniques used are data identification, editing and coding. And the data analysis method is done by data reduction, data presentation and conclusion drawing. The conclution of this research is that the Isbat of marriage can be carried out on marriages that are carried out legally according to the religion and beliefs of each party. In this case, the Pangkajene Religious Court did not legalize the Isbat marriage case, whether the marriage isbat case against minors or not. it's just that there are exceptions to grant the request by prioritizing the benefit principle. The implications of this research are: 1.) The government must to give regulations so that no more child marriages occur so that no one can be harmed for the community or the government. 2.) make socialization from government to educating the public about marriage law and its implementation is one of the steps to reduce legal smuggling in Indonesia.Keywords: Decision, Marrige Ratification, The Cild Marrige.


2021 ◽  
Vol 68 (1) ◽  
pp. 101-130 ◽  
Author(s):  
Paolo Silvestri

Abstract“Percentage Tax Designation Institutions”, also known as “Percentage Philanthropy Laws”, are fiscal institutions through which taxpayers can freely designate a certain percentage of their income tax to organizations whose main activity is of public interest: churches, third-sector organizations, political parties, etc. A comprehensive explanation of such systems is still lacking. In The Community of Advantage, Robert Sugden provides an original theoretical account of the Italian “8 × 1000” institution as one of those forms of regulation that “would be justified as ways of expanding opportunity for mutually beneficial transactions” and, more particularly, as a liberal and “contractarian approach to the provision of public goods”. This article is an attempt to expand and deepen the understanding not only of the 8 × 1000 but also of the 5 × 1000 and 2 × 1000 institutions, by reflecting on and possibly refining Sugden’s contractarian account, at least with regard to the part that relies on and develops the voluntary exchange tradition (Wicksell, Lindahl and Buchanan). To remain faithful to two normative premises of Sugden’s approach—the opportunity criterion and the correlated freedom of choice—we must introduce some theoretical adjustments to take into due account the way in which taxpayers’ freedoms—not only freedom of choice but also autonomy—are affected by default rules and the related redistribution procedures. In addition, these institutions also go beyond the voluntary exchange tradition—insofar as they go beyond its basic assumptions: the benefit principle of taxation, taxpayers’ self-interest and the very logic of exchange—and, at the same time, they can be read as a new form of voluntary tax justice.


2021 ◽  
Vol 20 (3) ◽  
pp. 406-427
Author(s):  
E. V. Leontev ◽  
◽  
I. A. Mayburov ◽  

The problem of introducing the benefit principle into local taxation for the implementation of investment projects for the development of municipal public transport is extremely relevant. Today, however, such projects are financed by the lump-sum method, which creates prerequisites for an even greater distortion of the benefit principle. Public transport being as an element of local public goods, there is a strict binding to the locality, which makes it difficult for taxpayers living outside such zones to use it. The purpose of the study is to substantiate the possibility of introducing the benefit principle into the taxation of property owned by private individuals in the case of the city of Yekaterinburg by establishing the dependence of the availability of tram stops on the capitalization of the cost of residential real estate. In this study, we intend to confirm the hypothesis about the possibility of using a differentiated property tax rate, which will allow us to introduce various tax instruments for a fairer and fiscally more efficient tax model that provides for additional taxation of residents who benefit the most from electric municipal transport. Calculations were carried out by comparing the homogeneity of the price reaction to the proximity of tram stops when zoning by type of real estate and without such zoning. The calculations have shown that the capitalization of the proximity of tram stops in the cost of housing in Yekaterinburg fits both into the static and dynamic equilibrium model. At the same time, the model with zones previously combined by type of real estate showed more uniform results in terms of the degree of influence of the proximity of tram stops on the cost of housing. As a result of the study, it was possible to identify geographically isolated zones in Yekaterinburg with the most smoothed effect of the interaction between the objects of the proximity of tram stops on the price of real estate. These zones are also ready-made fiscal zones with an increased property tax, the protected proceeds from which should become a source for the creation of new transport infrastructure of the zone. The hypothesis of the study is confirmed. This model of taxation provides a high level of fairness; at the same time it is practically applicable in the conditions of Yekaterinburg.


2020 ◽  
Vol 16 (12) ◽  
pp. e1008460
Author(s):  
Adam MR de Graff ◽  
David E. Mosedale ◽  
Tilly Sharp ◽  
Ken A. Dill ◽  
David J. Grainger

Because a cell must adapt to different stresses and growth rates, its proteostasis system must too. How do cells detect and adjust proteome folding to different conditions? Here, we explore a biophysical cost-benefit principle, namely that the cell should keep its proteome as folded as possible at the minimum possible energy cost. This can be achieved by differential expression of chaperones–balancing foldases (which accelerate folding) against holdases (which act as parking spots). The model captures changes in the foldase-holdase ratio observed both within organisms during aging and across organisms of varying metabolic rates. This work describes a simple biophysical mechanism by which cellular proteostasis adapts to meet the needs of a changing growth environment.


2020 ◽  
Vol 3 (2) ◽  
pp. 100-122
Author(s):  
Erikson Sihotang

In order to guarantee the benefits and protect various national interests as well as in the framework of upholding the state's sovereignty in the immigration sector, it is necessary to stipulate principles, supervision systems, service procedures for the entry and exit of people into and from the territory of Indonesia. The regulation on Visit Visa Free in Indonesian legislation is inconsistent with each other with the application of free visit visas on the basis of reciprocity and the principle of benefit. The Immigration Law stipulates that the granting of visa exemptions must pay attention to the principle of reciprocity and the principle of benefit, while the Presidential Regulation on Visit Visa Free stipulates that the purpose of granting visa exemptions for certain countries is in the framework of tourist visits. Thus, neither the reciprocity principle nor the benefit principle which is the basis for the consideration of granting visit visa exemptions has not been fulfilled in the policy of the Presidential Regulation on Visit Visa Free.


2020 ◽  
Author(s):  
Nazneen Akhter

The concept of ascribing user fee in health care settings always remained a policy struggle and countries experienced different learning in this regards while implementing user fee at different tiers of health settings. The most exquisite learning among the many country specific evidences related to user fee are the match and mismatch between the equity principle and benefit principle while considering the client perspective. There is an added dimension of quality care which also add more complex dynamics into this concept since the quality care consideration has a double edged perspective both for clients and providers, where which one will get superiority over whom is a great question in health care, especially in the Primary Health care (PHC) of the country. In this reality the appropriate implementation guideline, followed by an appropriate practice of the administrative and management both service oriented and financial are of great importance in this user fee implementation consideration which always remained a challenge in the health care specially in remote care of PHC. This paper attempted a secondary data searching and scoping the available documents of Bangladesh and across the world to find an alternative approach to user fees policy where equity and benefit principle and quality - these three have to be placed in a well-constructed triad in PHC implementation which has been recommended as an alternative policy imperative in approaching user fees for Bangladesh PHC settings.


Asy-Syari ah ◽  
2020 ◽  
Vol 21 (2) ◽  
pp. 135-158
Author(s):  
Siah Khosyi'ah ◽  
Aah Tsamrotul Fuadah

Abstract: Normatively inheritance with different religions is hindered from inheritance rights because religious differences between heirs and heirs or vice versa cause someone not to inherit from each other. However, in line with the development of Islamic legal thinking the discovery of inheritance laws of different religions by judges in the Religious Courts is something that is not impossible to do ijtihad in order to fulfill a sense of justice in accordance with the objectives of the law. The purpose of this study was to find out the legal findings of judges about inheritance of different religions in the Bandung Religious Court in line with the demands of justice seekers about heirs of different religions. This study uses the Normative Juridical method which means that this research will be seen from the values that evolve in Islamic law, including in the view of legislation and content analysis, with a normative juridical approach. The data found in this study are the thoughts of judges who are bound by prevailing legal norms as outlined in the form of verdicts and stipulations. The results of this study conclude that judges do not rule out the possibility of finding a new law regarding interfaith inheritance by giving inheritance rights to different religious heirs if desired by the heirs by carrying out various legal interpretations and adhering to the legal objectives of the principle of benefit, the principle of justice and the benefit principle for heirs.Abstrak: Secara normatif kewarisan yang berbeda agama terhalang atas hak waris karena beda agama antara pewaris dengan ahli waris atau sebaliknya menyebabkan seseorang tidak saling mewaris. Namun, sejalan dengan berkembangnya pemikiran hukum Islam penemuan hukum waris beda agama oleh para hakim di Pengadilan Agama adalah sesuatu yang tidak mustahil untuk melakukan ijtihad dalam rangka memenuhi rasa keadilan sesuai dengan tujuan hukum. Tujuan penelitian ini untuk mengetahui penemuan hukum hakim tentang waris beda agama di Pengadilan Agama Kota Bandung sejalan dengan tuntutan para pencari keadilan tentang ahli waris yang berbeda agama. Penelitian ini menggunakan metode Yuridis Normatif artinya penelitian ini akan dilihat dari nilai-nilai yang berkembanmg dalam hukum Islam termasuk dalam pandangan perundang-undangan. Juga yurisprudensi yang dapat dijadikan sumber hukum dalam memutuskan perkara yang sama yang datang dikemudian hari Untuk itu penelitian ini metode yang digunakan adalah analisis isi (content analysis), dengan pendekatan yuridis normatif. Data yang ditemukan dalam penelitian ini berupa pemikiran para hakim yang terikat dengan norma-norma hukum yang berlaku yang dituangkan dalam bentuk putusan maupun penetapan, adapun ijtihad hakim dalam memberikan pertimbangan atas perkara yang diajukan  pertama, berdasarkan pada hukum tertulis dan tidak tertulis, kemudian yurisprudensi Mahkamah Agung. Hasil Penelitian ini menyimpulkan bahwa hakim tidak menutup kemungkinan menemukan hukum baru tentang waris beda agama dengan memberikan hak waris kepada ahli waris beda agama jika dikehendaki oleh ahli waris dengan melakukan berbagai penafsiran hukum dan berpegang pada tujuan hukum yakni asas manfaat, asas keadilan dan asas kemaslahatan bagi para ahli waris.


2019 ◽  
Vol 1 (41) ◽  
Author(s):  
Luiz Felipe Silveira Difini ◽  
Eduardo De Sampaio Leite Jobim

RESUMOO presente artigo visa analisar a tributação no Estado Fiscal sob os critérios de justiça tributária. A análise tradicional da justiça tributária exige que a distribuição do ônus fiscal satisfaça o' critério de igualdade vertical e horizontal, sendo exigência da igualdade – enquanto critério de justiça - que a lei trate de forma igual os iguais e os desiguais de forma diferente de acordo com as suas possibilidades de fazer frente ao ônus fiscal. Vários critérios foram propostos nesse sentido, desde a teoria do benefício até a tributação em perspectiva da capacidade contributiva. Este artigo visa evidenciar como o direito tributário pode ser fundamentado levar em conta os fins de justiça, focando especialmente no princípio da capacidade contributiva e os seus subprincípios.PALAVRAS-CHAVEDireito tributário. Justiça tributária. Princípio do benefício. Capacidade contributiva. ABSTRACTThe present article focuses on the analysis of taxation in the Fiscal State regarding the concepts of tax justice. Traditional analysis of tax justice requires that the distribution of tax burdens meets the criterion of vertical and horizontal equity, and it is a requirement of equity - as a criterion of justice - that like cases should be treated alike and relevantly different cases should be treated differently according to their possibilities to cope with the tax burden. Various criteria for relevant differences have been proposed, drawing on ideas such as ability to pay and taxation in proportion to benefit. This article aims to show how tax law may be founded taking into account goals of justice, focusing especially on the principle of Contributive Capacity and its subprinciples.KEYWORDSTax law. Tax justice. Benefit principle. Contributive Capacity.


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