{"title":"PEMENUHAN HAK ATAS PELAYANAN KESEHATAN MASYARAKAT VIA PENGADAAN BARANG DAN JASA VAKSIN COVID-19 BERBAYAR","authors":"Carwika Carwika, D. Setiyono","doi":"10.21107/ri.v17i2.17387","DOIUrl":"https://doi.org/10.21107/ri.v17i2.17387","url":null,"abstract":"","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42768464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abuse of Transfer Pricing practice between Multinational Companies is very detrimental especially in taxation aspects. To prevent or settle such practice OECD issues ALP. However, the implementation of ALP are differs betwwen states which could leads to International Double Taxatation problems. This is what encourages this legal research in order to find solutions that can be done to deal with these problems. The approach of this legal research is the Law enforcement approach, conceptual approach and comparative approach. This legal found that to prevent and resolve the Abuse of Transfer Pricing, the application of the Arm's Length Principle was supplemented by a Bilateral or Unilateral Agreement between countries. In addition, it was also found that the technical rules of Arm's Length Principle in Indonesia is more complex than the OECD.
{"title":"PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PRAKTEK ABUSE OF TRANSFER PRICING PERUSAHAAN MULTINASIONAL DI INDONESIA","authors":"Mega Indah Permatasari, Fatma Ayu Husnasari","doi":"10.21107/ri.v17i2.5245","DOIUrl":"https://doi.org/10.21107/ri.v17i2.5245","url":null,"abstract":"Abuse of Transfer Pricing practice between Multinational Companies is very detrimental especially in taxation aspects. To prevent or settle such practice OECD issues ALP. However, the implementation of ALP are differs betwwen states which could leads to International Double Taxatation problems. This is what encourages this legal research in order to find solutions that can be done to deal with these problems. The approach of this legal research is the Law enforcement approach, conceptual approach and comparative approach. This legal found that to prevent and resolve the Abuse of Transfer Pricing, the application of the Arm's Length Principle was supplemented by a Bilateral or Unilateral Agreement between countries. In addition, it was also found that the technical rules of Arm's Length Principle in Indonesia is more complex than the OECD.","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48933904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Transfer pricing is a company policy in determining the transfer price of a transaction, be it goods, services, intangible assets, or financial transactions carried out by the company to its subsidiaries. The practice of transfer pricing is basically a natural and normal thing in business. However, transfer pricing becomes connotative because it is usually related to tax avoidance practices. Efforts to minimize transfer pricing fraud in Indonesia are sourced from Article 18 of the Income Tax Law which states that the Director General of Taxes is authorized to re-determine the amount of income and deductions for a taxpayer in connection with transactions conducted with parties that have special relationships based on the principles of fairness and business practice, namely if the transaction is carried out with independent parties. The principle that must be considered by the fiscal authority to obtain a strong justification for the tax correction on the alleged transfer pricing, namely, affiliation (associated enterprise) or special relationship (special relationship). The approach method is normative juridical based on statutory regulations as a guideline or norm.
{"title":"UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL","authors":"Kevin Bhuana Islami, Darminto Hartono Paulus","doi":"10.21107/ri.v17i2.16341","DOIUrl":"https://doi.org/10.21107/ri.v17i2.16341","url":null,"abstract":"Transfer pricing is a company policy in determining the transfer price of a transaction, be it goods, services, intangible assets, or financial transactions carried out by the company to its subsidiaries. The practice of transfer pricing is basically a natural and normal thing in business. However, transfer pricing becomes connotative because it is usually related to tax avoidance practices. Efforts to minimize transfer pricing fraud in Indonesia are sourced from Article 18 of the Income Tax Law which states that the Director General of Taxes is authorized to re-determine the amount of income and deductions for a taxpayer in connection with transactions conducted with parties that have special relationships based on the principles of fairness and business practice, namely if the transaction is carried out with independent parties. The principle that must be considered by the fiscal authority to obtain a strong justification for the tax correction on the alleged transfer pricing, namely, affiliation (associated enterprise) or special relationship (special relationship). The approach method is normative juridical based on statutory regulations as a guideline or norm.","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45742899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"KEABSAHAN KEUNTUNGAN (MARGIN) PADA AKAD MURABAHAH DENGAN SISTEM BA’I AL-WAFA’","authors":"Siti Nur Shoimah","doi":"10.21107/ri.v17i2.13380","DOIUrl":"https://doi.org/10.21107/ri.v17i2.13380","url":null,"abstract":"","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45947032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The development of information and communication technology brings positive and negative influences. The use of information and communication technology, on the one hand contributes to the improvement of human welfare and civilization, which will have a very bad impact. Therefore, ITE the law also regulates criminal law especially regarding criminal acts. On April 21, 2008 has been officially promulgated, Law on Information and Electronic Transactions (ITE). However, in article 29 of the ITE law, the formulation is less clear, namely “threats of violence or intimidation”. Giving rise to different interpretations and the need for changes to be made. This is not in accordance with the principle of lex certa, which means that the formulation of a law must be interpreted firmly without analogy. Article 29 of the law on information and Electronic Transaction “Any person intentionally and without rights send information, document and/or electronic messages containing threats of violence or intimidation that are intended personally, and cause fear and actually occur violence”
{"title":"REKONSEPSI MAKNA PENGANCAMAN KEKERASAN ATAU MENAKUT-NAKUTI DALAM UU ITE","authors":"Saiful Abdullah","doi":"10.21107/ri.v17i2.15665","DOIUrl":"https://doi.org/10.21107/ri.v17i2.15665","url":null,"abstract":"The development of information and communication technology brings positive and negative influences. The use of information and communication technology, on the one hand contributes to the improvement of human welfare and civilization, which will have a very bad impact. Therefore, ITE the law also regulates criminal law especially regarding criminal acts. On April 21, 2008 has been officially promulgated, Law on Information and Electronic Transactions (ITE). However, in article 29 of the ITE law, the formulation is less clear, namely “threats of violence or intimidation”. Giving rise to different interpretations and the need for changes to be made. This is not in accordance with the principle of lex certa, which means that the formulation of a law must be interpreted firmly without analogy. Article 29 of the law on information and Electronic Transaction “Any person intentionally and without rights send information, document and/or electronic messages containing threats of violence or intimidation that are intended personally, and cause fear and actually occur violence”","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43131006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The post-Covid-19 National Economic Recovery (PEN) is carried out through the synergy of the Government's policies with the Financial Services Authority (OJK), one of which is regarding financing for the Priority Economic Sector, namely MSMEs. The government issued a PEN policy in order to protect, maintain and improve the economic capacity of business actors during the pandemic. On the other hand, OJK is committed to encouraging the development of MSMEs so that they become a buffer for the economy. OJK's steps are committed to maintaining financial system stability. In implementing the policy, of course, there will be challenges and obstacles, therefore the legal issue that will be studied is how the policy strategy can be applied in terms of developing MSMEs in order to realize a financial services ecosystem. The research method used is a normative juridical approach using secondary data in the form of primary legal materials, namely legislation, secondary legal materials, namely journal articles and the results of previous research. Primary data is the result of research conducted using a legal approach, namely through a review of all laws and regulations related to the legal issues being studied. The results of the analysis show that the empowerment of MSMEs in the context of Accelerating the Development of the Financial Services Ecosystem begins with the issuance of policies by the government, namely: the National Recovery Program, the Implementation of the Job Creation Act and its derivative regulations, as well as the Indonesian-made Proud Movement program. In addition, steps to suspend the settlement of MSME obligations or debts for both tax obligations and business loan obligations, and provide loans directly to MSME actors so that they can have sufficient capital to maintain business and encourage the digitization of MSME businesses so that they can continue to operate in conditions where there are social restrictions. Community is a step that is considered to save the existence of MSMEs during the Pandemic.
{"title":"MSME EMPOWERMENT POLICY STRATEGY IN ORDER TO DO ACCELERATING OF THE DEVELOPMENT FINANCIAL SERVICES ECOSYSTEM","authors":"Tri Handayani, Lastuti Abubakar","doi":"10.21107/ri.v17i2.17112","DOIUrl":"https://doi.org/10.21107/ri.v17i2.17112","url":null,"abstract":"The post-Covid-19 National Economic Recovery (PEN) is carried out through the synergy of the Government's policies with the Financial Services Authority (OJK), one of which is regarding financing for the Priority Economic Sector, namely MSMEs. The government issued a PEN policy in order to protect, maintain and improve the economic capacity of business actors during the pandemic. On the other hand, OJK is committed to encouraging the development of MSMEs so that they become a buffer for the economy. OJK's steps are committed to maintaining financial system stability. In implementing the policy, of course, there will be challenges and obstacles, therefore the legal issue that will be studied is how the policy strategy can be applied in terms of developing MSMEs in order to realize a financial services ecosystem. The research method used is a normative juridical approach using secondary data in the form of primary legal materials, namely legislation, secondary legal materials, namely journal articles and the results of previous research. Primary data is the result of research conducted using a legal approach, namely through a review of all laws and regulations related to the legal issues being studied. The results of the analysis show that the empowerment of MSMEs in the context of Accelerating the Development of the Financial Services Ecosystem begins with the issuance of policies by the government, namely: the National Recovery Program, the Implementation of the Job Creation Act and its derivative regulations, as well as the Indonesian-made Proud Movement program. In addition, steps to suspend the settlement of MSME obligations or debts for both tax obligations and business loan obligations, and provide loans directly to MSME actors so that they can have sufficient capital to maintain business and encourage the digitization of MSME businesses so that they can continue to operate in conditions where there are social restrictions. Community is a step that is considered to save the existence of MSMEs during the Pandemic.","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48118904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research is motivated by problems that become obstacles in developing the tourism sector. In this regard, the role of investors is needed in assisting in the management of tourism potential by synergizing with local governments. This study uses a normative research method with a statute legal approach to examine the rules governing tourism management in Indonesia, as well as the regulation of syirkah mudharabah; and a conceptual approach to examine the meaning of synergy, syirkah, and mudharabah akads. The results of the study explain that the form of synergy between local governments and investors in managing the tourism sector based on syirkah mudharabah includes 2 (two) forms, namely first, the synergy from the Local Government to investors in the form of providing information to investors regarding infrastructure or other needs that needed in managing tourism potential, reporting the results of coaching and mentoring of Pokdarwis, etc. second, the synergy carried out by investors to the Regional Government, in the form of providing funds following the RAB proposed by the regional government to investors, an investor can provide capital in the form of infrastructure needed by tourist objects.
{"title":"ANALYSIS OF THE SYNERGY CONCEPT IN MANAGEMENT OF TOURISM POTENTIAL BASED ON SYIRKAH MUDHARABAH","authors":"D. Susanti","doi":"10.21107/ri.v17i2.17026","DOIUrl":"https://doi.org/10.21107/ri.v17i2.17026","url":null,"abstract":"This research is motivated by problems that become obstacles in developing the tourism sector. In this regard, the role of investors is needed in assisting in the management of tourism potential by synergizing with local governments. This study uses a normative research method with a statute legal approach to examine the rules governing tourism management in Indonesia, as well as the regulation of syirkah mudharabah; and a conceptual approach to examine the meaning of synergy, syirkah, and mudharabah akads. The results of the study explain that the form of synergy between local governments and investors in managing the tourism sector based on syirkah mudharabah includes 2 (two) forms, namely first, the synergy from the Local Government to investors in the form of providing information to investors regarding infrastructure or other needs that needed in managing tourism potential, reporting the results of coaching and mentoring of Pokdarwis, etc. second, the synergy carried out by investors to the Regional Government, in the form of providing funds following the RAB proposed by the regional government to investors, an investor can provide capital in the form of infrastructure needed by tourist objects.","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48783342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The current positive law no longer allows HGB to be extended continuously, and must return to state land. One of the reasons for the loss of mortgage rights is related to the expiration of the HGB. The purpose of this study is to analyze the legal consequences and legal protection for creditors holding mortgage rights after the HGB expires. The results of the research are that the lex posteriori derogat lex priori principle results in PP 18/2021 which is in the hierarchy of the Job Creation Law to override old regulations that are at the same level as government regulations. With the implementation of Article 37 PP 18/2021 there is a gap in the position of banks as preferred creditors to become concurrent creditors because the HGB has returned to become state land. In non-litigation efforts by regulating clauses related to extension, renewal and re-application of HGB in credit agreements that are preventive in nature against Article 37 PP 18/2021. Litigation efforts against the abolition of mortgage rights must be carried out in a default suit or unlawful act.
{"title":"KEDUDUKAN HUKUM PEMEGANG HAK TANGGUNGAN ATAS TANAH HAK GUNA BANGUNAN DI ATAS TANAH NEGARA YANG JANGKA WAKTUNYA TELAH BERAKHIR","authors":"Ardiyanto Ardiyanto","doi":"10.21107/ri.v17i2.16780","DOIUrl":"https://doi.org/10.21107/ri.v17i2.16780","url":null,"abstract":"The current positive law no longer allows HGB to be extended continuously, and must return to state land. One of the reasons for the loss of mortgage rights is related to the expiration of the HGB. The purpose of this study is to analyze the legal consequences and legal protection for creditors holding mortgage rights after the HGB expires. The results of the research are that the lex posteriori derogat lex priori principle results in PP 18/2021 which is in the hierarchy of the Job Creation Law to override old regulations that are at the same level as government regulations. With the implementation of Article 37 PP 18/2021 there is a gap in the position of banks as preferred creditors to become concurrent creditors because the HGB has returned to become state land. In non-litigation efforts by regulating clauses related to extension, renewal and re-application of HGB in credit agreements that are preventive in nature against Article 37 PP 18/2021. Litigation efforts against the abolition of mortgage rights must be carried out in a default suit or unlawful act.","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43630225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Ikhwan, Munaddhimatus Silmi, Putri Kinanthi Dhayaning Bumi
Rechtsverwerking, term of customary law adopted in agrarian law, means losing land rights have been cultivated by other people on basis of good faith. This event can cause legal uncertainty and losses for other parties. This study aims to analyze the principle of good faith in rechtsverwerking in agrarian law, using a statutory and conceptual approach. Based on the analysis, it was found the principle of good faith in rechtsverwerking can be applied to land tenure for a minimum of twenty years and no one has filed a lawsuit for five years after registration at the Land Office. This regulation has consequences for people who previously used the land but were abandoned, then done by other people and the previous land ruler did not carry out certain legal actions, their land rights could potentially be lost. Legal certainty is the purpose of regulation, but it cannot be denied that justice and expediency are also legal goals. So, someone who obtains rights based on rechtsverwerking needs to heed the principle of good faith and the acquisition of his rights does not harm the previous cultivator.
{"title":"PRINSIP ITIKAD BAIK DALAM LEMBAGA RECHTSVERWERKING PADA SISTEM AGRARIA INDONESIA","authors":"M. Ikhwan, Munaddhimatus Silmi, Putri Kinanthi Dhayaning Bumi","doi":"10.21107/ri.v17i1.14604","DOIUrl":"https://doi.org/10.21107/ri.v17i1.14604","url":null,"abstract":"Rechtsverwerking, term of customary law adopted in agrarian law, means losing land rights have been cultivated by other people on basis of good faith. This event can cause legal uncertainty and losses for other parties. This study aims to analyze the principle of good faith in rechtsverwerking in agrarian law, using a statutory and conceptual approach. Based on the analysis, it was found the principle of good faith in rechtsverwerking can be applied to land tenure for a minimum of twenty years and no one has filed a lawsuit for five years after registration at the Land Office. This regulation has consequences for people who previously used the land but were abandoned, then done by other people and the previous land ruler did not carry out certain legal actions, their land rights could potentially be lost. Legal certainty is the purpose of regulation, but it cannot be denied that justice and expediency are also legal goals. So, someone who obtains rights based on rechtsverwerking needs to heed the principle of good faith and the acquisition of his rights does not harm the previous cultivator.","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48886826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"KEABSAHAN PERINTAH LISAN ATAS PENGHILANGAN WAKTU ISTIRAHAT MINGGUAN DAN UPAH LEMBUR","authors":"Asri Wijayanti, A. Pratama","doi":"10.21107/ri.v17i1.10767","DOIUrl":"https://doi.org/10.21107/ri.v17i1.10767","url":null,"abstract":"","PeriodicalId":31500,"journal":{"name":"RechtIdee","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42818056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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