Pub Date : 2022-04-29DOI: 10.31603/variajusticia.v18i1.6640
Nur Rizqi Febriandika, Jajang Nurzaman, Muhammad Reynaldi Ariananda Arkiang
This study aims to discuss the potential problem of auction fraud carried out by the @xxx Instagram account in terms of Islamic law and Indonesian law. The research method used is descriptive qualitative, through a normative juridical approach, and is complemented by the results of observations and interviews with sources. The results of this study indicate some indications of fraud. First, the seller creates a fake account and colludes with his friend to make a fake offer. Second, the seller who entrusted the goods to the @xxx Instagram account did not send the goods to the auction winner. Third, the seller of the @xxx Instagram account sells goods by mixing genuine and fake products. It is contrary to Islamic law, which prohibits any intentional fraudulent activity. Of the several acts of fraud committed by the perpetrators, they can be subject to Article 28 of the 2016 ITE Law, Article 378 of the Criminal Code, Law no. 20 of 2016 concerning Brands and Geographical Indications, Law Number 11 of 2008 concerning Information and Electronic Transactions, and Article 16 of Law no. 8 of 1999 concerning Consumer Protection.
{"title":"Potential Fraud on Online Auction Business Via Instagram: Overview of Islamic Law and Indonesian Statutory Law","authors":"Nur Rizqi Febriandika, Jajang Nurzaman, Muhammad Reynaldi Ariananda Arkiang","doi":"10.31603/variajusticia.v18i1.6640","DOIUrl":"https://doi.org/10.31603/variajusticia.v18i1.6640","url":null,"abstract":"This study aims to discuss the potential problem of auction fraud carried out by the @xxx Instagram account in terms of Islamic law and Indonesian law. The research method used is descriptive qualitative, through a normative juridical approach, and is complemented by the results of observations and interviews with sources. The results of this study indicate some indications of fraud. First, the seller creates a fake account and colludes with his friend to make a fake offer. Second, the seller who entrusted the goods to the @xxx Instagram account did not send the goods to the auction winner. Third, the seller of the @xxx Instagram account sells goods by mixing genuine and fake products. It is contrary to Islamic law, which prohibits any intentional fraudulent activity. Of the several acts of fraud committed by the perpetrators, they can be subject to Article 28 of the 2016 ITE Law, Article 378 of the Criminal Code, Law no. 20 of 2016 concerning Brands and Geographical Indications, Law Number 11 of 2008 concerning Information and Electronic Transactions, and Article 16 of Law no. 8 of 1999 concerning Consumer Protection.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47427428","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}
Pub Date : 2022-01-10DOI: 10.31603/variajusticia.v17i3.6306
Rio Saputra, M. Najih
The advocate profession as an officium nobile is required to carry out their duties professionally in the real terms of the implementation for the community. However, various professional advocacy organizations currently influence the effect of professionality ethical values. In this regard, it is necessary to conduct a study on how advocates' professionalism in Indonesia in accordance with the value of Pancasila as contained Law No. 18 of 2003 on Advocate (Advocate Law 2003) and Indonesian Advocates' Code of Ethics (KEAI). The research aims to harmonize KEAI and Advocate Law 2003 and create a Professional Committee for the advocate in Indonesia. This research used normative legal research with comparative and historical approaches. The result showed that the improvement of current KEAI as mandated by Advocate Law 2003 by confirming the position of the Supervisory Commission and the Honorary Council and further involving external elements, as well as elements of the state as controllers will avoid the advocate profession from the involvement of unethical behavior, slaves by the client and its involvement to the criminal offences.
倡导职业作为一种职业化的职业，是需要以专业的方式为社会真正履行职责的。然而，目前各种职业倡导组织影响着职业伦理价值的效果。在这方面，有必要根据2003年第18号关于倡导者的法律(Advocate Law 2003)和印度尼西亚倡导者道德准则(KEAI)所包含的Pancasila的价值，对印度尼西亚倡导者的专业精神进行研究。这项研究的目的是协调KEAI和2003年倡导者法，并为印度尼西亚的倡导者建立一个专业委员会。本研究采用比较和历史方法进行规范性法律研究。结果表明，根据2003年《辩护人法》的要求，通过确认监察委员会和荣誉理事会的地位，并进一步引入外部因素和国家因素作为控制者来改善现行的KEAI，可以避免辩护人职业参与不道德行为，客户奴隶及其参与刑事犯罪。
{"title":"Is it Possible? The Improvements of Indonesian Advocate Code of Ethics (KEAI) during the Multi Organizational","authors":"Rio Saputra, M. Najih","doi":"10.31603/variajusticia.v17i3.6306","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i3.6306","url":null,"abstract":"The advocate profession as an officium nobile is required to carry out their duties professionally in the real terms of the implementation for the community. However, various professional advocacy organizations currently influence the effect of professionality ethical values. In this regard, it is necessary to conduct a study on how advocates' professionalism in Indonesia in accordance with the value of Pancasila as contained Law No. 18 of 2003 on Advocate (Advocate Law 2003) and Indonesian Advocates' Code of Ethics (KEAI). The research aims to harmonize KEAI and Advocate Law 2003 and create a Professional Committee for the advocate in Indonesia. This research used normative legal research with comparative and historical approaches. The result showed that the improvement of current KEAI as mandated by Advocate Law 2003 by confirming the position of the Supervisory Commission and the Honorary Council and further involving external elements, as well as elements of the state as controllers will avoid the advocate profession from the involvement of unethical behavior, slaves by the client and its involvement to the criminal offences.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46347469","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 disclosure of digital development and the openness of many online transactions often lead to data leakage. Furthermore, digital development on the one hand, provides benefits to the digital economy and at the same time also led to the new impact or threat to the conventional economy from the aspect of cyber-security vulnerabilities to harm customer information and challenge the concept of privacy. The lack of government consents the data protection against the 1945 Constitution. This study aims to propose accelerating the Indonesian Personal Data Protection Bill by The House of Representative Council (DPR). This study uses a normative juridical method with a statute approach, the data used is secondary data consisting of primary and secondary legal material. The result shows the urgency of designing new regulation prior to tackling the issue on data leakage and maintaining the confidentiality of the personal data of Indonesian citizens. Through the enacting PDP Law will benefit the stakeholders, the data owner and further recognition by other countries.
{"title":"The Importance of Enacting Indonesian Data Protection Law as a Legal Responsibility for Data Leakage","authors":"Edelweiss Premaulidiani Putri, Aroma Elmina Martha","doi":"10.31603/variajusticia.v17i3.6231","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i3.6231","url":null,"abstract":"The disclosure of digital development and the openness of many online transactions often lead to data leakage. Furthermore, digital development on the one hand, provides benefits to the digital economy and at the same time also led to the new impact or threat to the conventional economy from the aspect of cyber-security vulnerabilities to harm customer information and challenge the concept of privacy. The lack of government consents the data protection against the 1945 Constitution. This study aims to propose accelerating the Indonesian Personal Data Protection Bill by The House of Representative Council (DPR). This study uses a normative juridical method with a statute approach, the data used is secondary data consisting of primary and secondary legal material. The result shows the urgency of designing new regulation prior to tackling the issue on data leakage and maintaining the confidentiality of the personal data of Indonesian citizens. Through the enacting PDP Law will benefit the stakeholders, the data owner and further recognition by other countries.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46255437","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}
Pub Date : 2021-12-31DOI: 10.31603/variajusticia.v17i3.6265
A. Rustan, J. Hsieh, Wahyudi Umar
As a potential natural wealth, mining sectors should be managed with proper rules. Therefore, control instruments are needed in the form of mining business licenses to prevent the negative impact of mining management. At the stage of production operations, the requirements that must be met by businesses are administrative, technical, environmental, and financial. This paper aims to describe maladministration in the issuance of mining business license process especially on upgrading process of exploration permits to production operating permits. This research is a normative juridical research with statute approach and case approach. The results showed that the issuance of mining business license production operation (IUP OP) of PT. Aneka Tambang, Tbk based on the Decree of the Regent of North Konawe No. 158 of 2010 does not meet the technical requirements, especially regionally because the IUP is overlapping 11 other IUP with the same commodity, and there is an IUP OP area which not a part of the exploration area.
{"title":"Maladministration on Mining Business Licenses: Case Study “Mining Business License Production Operation PT. Aneka Tambang, Tbk.”","authors":"A. Rustan, J. Hsieh, Wahyudi Umar","doi":"10.31603/variajusticia.v17i3.6265","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i3.6265","url":null,"abstract":"As a potential natural wealth, mining sectors should be managed with proper rules. Therefore, control instruments are needed in the form of mining business licenses to prevent the negative impact of mining management. At the stage of production operations, the requirements that must be met by businesses are administrative, technical, environmental, and financial. This paper aims to describe maladministration in the issuance of mining business license process especially on upgrading process of exploration permits to production operating permits. This research is a normative juridical research with statute approach and case approach. The results showed that the issuance of mining business license production operation (IUP OP) of PT. Aneka Tambang, Tbk based on the Decree of the Regent of North Konawe No. 158 of 2010 does not meet the technical requirements, especially regionally because the IUP is overlapping 11 other IUP with the same commodity, and there is an IUP OP area which not a part of the exploration area.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43888307","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}
Pub Date : 2021-12-31DOI: 10.31603/variajusticia.v17i3.6140
Suparji Achmad
The purpose this paper is to determine the legal aspects of special economic zones in the development of the national economy for the welfare of the people, increasing competitiveness for the national interest. In addition, this study uses a normative juridical method with a comparative approach and a descriptive qualitative approach. The results of this study indicate that economic management based on Free Trade Zones and Free Ports is not more profitable than the management of Special Economic Zones, because of that there are many views that various free trade legal products are too beneficial for foreign parties and detrimental to domestic interests.
{"title":"The Legal Framework in Management of Indonesian Special Economic Zones","authors":"Suparji Achmad","doi":"10.31603/variajusticia.v17i3.6140","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i3.6140","url":null,"abstract":"The purpose this paper is to determine the legal aspects of special economic zones in the development of the national economy for the welfare of the people, increasing competitiveness for the national interest. In addition, this study uses a normative juridical method with a comparative approach and a descriptive qualitative approach. The results of this study indicate that economic management based on Free Trade Zones and Free Ports is not more profitable than the management of Special Economic Zones, because of that there are many views that various free trade legal products are too beneficial for foreign parties and detrimental to domestic interests.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":"16 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41269838","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}
Pub Date : 2021-12-31DOI: 10.31603/variajusticia.v17i3.5923
Dewi Bunga
The number of violence against children seen increases during Covid-19 pandemic, which requires the students to carry out learning activities remotely. This condition causes children to feel burdened, often the parents feel the impact, while they have routine tasks and work. This condition causes parents abuse their children, both physically and psychologically. The purpose of this study is to analyze the recent Indonesian Government policy regarding the fulfillment of children's rights especially on the online learning process during the pandemic. This study used normative legal research with statute approach. The results shows that the state has an obligation to protect children from violence which set out through penal and non-penal policies. However, penal policies that imposed to the parents and teachers are inappropriate rather than implementing the preventing action (non-penal policies). Lastly, psychological counselling provided by the government and psychological consultant needs to be given regularly to the teachers and parents as a better solution to tackle the issues.
{"title":"The State's Responsibility in Protecting Children in Online Schools during the Covid-19 Pandemic","authors":"Dewi Bunga","doi":"10.31603/variajusticia.v17i3.5923","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i3.5923","url":null,"abstract":"The number of violence against children seen increases during Covid-19 pandemic, which requires the students to carry out learning activities remotely. This condition causes children to feel burdened, often the parents feel the impact, while they have routine tasks and work. This condition causes parents abuse their children, both physically and psychologically. The purpose of this study is to analyze the recent Indonesian Government policy regarding the fulfillment of children's rights especially on the online learning process during the pandemic. This study used normative legal research with statute approach. The results shows that the state has an obligation to protect children from violence which set out through penal and non-penal policies. However, penal policies that imposed to the parents and teachers are inappropriate rather than implementing the preventing action (non-penal policies). Lastly, psychological counselling provided by the government and psychological consultant needs to be given regularly to the teachers and parents as a better solution to tackle the issues.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70019464","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}
Pub Date : 2021-10-12DOI: 10.31603/variajusticia.v17i2.5689
Mohammad Hazyar Arumbinang
This article provides an in-depth analysis and a critical examination of the human rights protection instrument that does not govern the mechanism to resolve the problem of Freedom of Religion rights violation. This article use normative legal research with statutory and historical approaches. The data will be analysed by using descriptive-analytical analysis. This article reveals that Human Rights Protection, especially on the Right to Freedom of Religion, is still becoming a matter of concern for Indonesia. The right to freedom of religion or belief is a fundamental human right recognised in all the major human rights treaties. However, they are still inter-religious tensions and a lack of protection by the Indonesian Government. For example, the violence exploded in Karubaga, the capital of Tolikara district in Papua province. Dozens of stalls and houses were set on fire, which spread to a nearby mosque, reported as conducted by the members of the Christians Group. The recent incidents happened in Singkil, Aceh. In Indonesia a state with various religious diversity which recognises five religions and one thought, it still does not establish the strict protection of the freedom of religion. The law only provides the mechanism on how to resolve grave human rights violations. On the other side, the protection of the light-categorised violation still cannot be enforced. Based on this analysis, the paper offers practical recommendations and guidance for state officials to enhance the protection of all religious groups in expressing their thoughts and to assure the harmonisation of inter-religion life.
{"title":"Rethinking Religious Freedom to Assure Harmonisation of Inter-Religious Life in Indonesia","authors":"Mohammad Hazyar Arumbinang","doi":"10.31603/variajusticia.v17i2.5689","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i2.5689","url":null,"abstract":"This article provides an in-depth analysis and a critical examination of the human rights protection instrument that does not govern the mechanism to resolve the problem of Freedom of Religion rights violation. This article use normative legal research with statutory and historical approaches. The data will be analysed by using descriptive-analytical analysis. This article reveals that Human Rights Protection, especially on the Right to Freedom of Religion, is still becoming a matter of concern for Indonesia. The right to freedom of religion or belief is a fundamental human right recognised in all the major human rights treaties. However, they are still inter-religious tensions and a lack of protection by the Indonesian Government. For example, the violence exploded in Karubaga, the capital of Tolikara district in Papua province. Dozens of stalls and houses were set on fire, which spread to a nearby mosque, reported as conducted by the members of the Christians Group. The recent incidents happened in Singkil, Aceh. In Indonesia a state with various religious diversity which recognises five religions and one thought, it still does not establish the strict protection of the freedom of religion. The law only provides the mechanism on how to resolve grave human rights violations. On the other side, the protection of the light-categorised violation still cannot be enforced. Based on this analysis, the paper offers practical recommendations and guidance for state officials to enhance the protection of all religious groups in expressing their thoughts and to assure the harmonisation of inter-religion life.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46511071","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}
Pub Date : 2021-09-23DOI: 10.31603/variajusticia.v17i2.5257
Sayid Muhammad Rifqi Noval
This study aims to identify the potential threat for children resulting from the intense personal data overshare in cyber-space and examine its legal protection. This study uses descriptive qualitative with a case, comparative and conceptual approaches. The primary legal material used in this study is Law No. 44 of 2008 on Pornography (Pornography law) and Law No. 11 of 2008 on Information and Electronic Transaction (ITE law), last amended by law No. 19 of 2016 on the Amendment of Law No. 11 of 2008. The secondary legal material used in this study includes books, journals, and related articles. The result shows that threats resulting from the overshare lead to various offenses like cyberbullying, pedophile threats, identity theft, identity manipulation, deepfake, and cyberstalking. In Indonesia, the legal protection of the children cyber offense victim does not specifically regulate. While learning from several countries, such as the U.S, Canada, France and the U.K, have stipulated the provision regarding children’s protection, especially in cyber-space. Through this study, the author proposed the appropriate regulation to tackle the issues of cyber offense for children in Indonesia by complementing the existing regulation regarding the limitation of oversharing of data in the cyber-space.
{"title":"Oversharing and its Impact for Children: A Comparative Legal Protection","authors":"Sayid Muhammad Rifqi Noval","doi":"10.31603/variajusticia.v17i2.5257","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i2.5257","url":null,"abstract":"This study aims to identify the potential threat for children resulting from the intense personal data overshare in cyber-space and examine its legal protection. This study uses descriptive qualitative with a case, comparative and conceptual approaches. The primary legal material used in this study is Law No. 44 of 2008 on Pornography (Pornography law) and Law No. 11 of 2008 on Information and Electronic Transaction (ITE law), last amended by law No. 19 of 2016 on the Amendment of Law No. 11 of 2008. The secondary legal material used in this study includes books, journals, and related articles. The result shows that threats resulting from the overshare lead to various offenses like cyberbullying, pedophile threats, identity theft, identity manipulation, deepfake, and cyberstalking. In Indonesia, the legal protection of the children cyber offense victim does not specifically regulate. While learning from several countries, such as the U.S, Canada, France and the U.K, have stipulated the provision regarding children’s protection, especially in cyber-space. Through this study, the author proposed the appropriate regulation to tackle the issues of cyber offense for children in Indonesia by complementing the existing regulation regarding the limitation of oversharing of data in the cyber-space.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43374976","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}
Along with the development of digital business platforms in Indonesia, the YouTube content creator profession (YouTuber) has become a hard-to-tax sector due to the unavailability of a clear definition in the laws and regulations regarding the business characteristics of the content creator profession. This study aims to analyze the income tax aspect of content creators on the YouTube digital platform in Indonesia. First, it focuses on the interpretation of independent work and business activities related to the business nature of content creators, constituting individual taxpayers with income below the threshold regulated in Government Regulation (PP) no. 23 of 2018. Second, it analyzes the tax authority’s efforts and strategic measures to optimize tax revenues from YouTubers. This study uses a qualitative descriptive approach using documentation and literature studies. The results show that determining the income tax aspect of YouTubers requires carefulness in identifying the types of activities that become sources of income since they could either perform business activities or independent work simultaneously. Therefore, it is vital to confirm the YouTubers business activity definition in the tax provisions. In addition, adequate education and socialization that promote a cooperative approach become necessary to improve tax compliance.
{"title":"Regulating Income Tax: Case of Indonesian YouTubers","authors":"Prianto Budi Saptono, Cyntia Ayudia, Ismail Khozen","doi":"10.31603/variajusticia.v17i2.5168","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i2.5168","url":null,"abstract":"Along with the development of digital business platforms in Indonesia, the YouTube content creator profession (YouTuber) has become a hard-to-tax sector due to the unavailability of a clear definition in the laws and regulations regarding the business characteristics of the content creator profession. This study aims to analyze the income tax aspect of content creators on the YouTube digital platform in Indonesia. First, it focuses on the interpretation of independent work and business activities related to the business nature of content creators, constituting individual taxpayers with income below the threshold regulated in Government Regulation (PP) no. 23 of 2018. Second, it analyzes the tax authority’s efforts and strategic measures to optimize tax revenues from YouTubers. This study uses a qualitative descriptive approach using documentation and literature studies. The results show that determining the income tax aspect of YouTubers requires carefulness in identifying the types of activities that become sources of income since they could either perform business activities or independent work simultaneously. Therefore, it is vital to confirm the YouTubers business activity definition in the tax provisions. In addition, adequate education and socialization that promote a cooperative approach become necessary to improve tax compliance.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42392082","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}
Pub Date : 2021-09-09DOI: 10.31603/variajusticia.v17i2.4064
Suwinto Johan
This study aims to analyze the supervision process and regulations of directors in managing a company, especially in financial institutions and public listed companies under the Indonesia law. This study uses normative juridical method with statute and conceptual approach. The primary legal material obtained from Law Number 8 of 1995 on Capital Market (UU Pasar Modal), Law Number 40 of 2007 on Limited Liability Company (UU PT), Law Number 21 of 2011 on Financial Services Authority (UU OJK), Financial Services Authority Regulation (POJK) Number 3/POJK.05/2013, POJK Number 11/POJK.05/2014, POJK Number 33/POJK.04/2014, POJK Number 1/POJK.05/2015, POJK Number 55/POJK.04/2015, POJK Number 27/POJK.03/2016, POJK Number 35/POJK.05/2018. The secondary legal material used in this study including books, journals and other documents related to the topic. This study concludes that the current laws and regulations are quite enough in regulating the supervision of parties, from general statutory regulations to the regulations of the relevant authorities. Otherwise, the Indonesian government need to amend the regulation mentioned especially the provision related to the penal sanctions to the directors and company parties.
{"title":"Financial Institution and Public Listed Companies: How the Supervision Regulated Under the Indonesian Law?","authors":"Suwinto Johan","doi":"10.31603/variajusticia.v17i2.4064","DOIUrl":"https://doi.org/10.31603/variajusticia.v17i2.4064","url":null,"abstract":"This study aims to analyze the supervision process and regulations of directors in managing a company, especially in financial institutions and public listed companies under the Indonesia law. This study uses normative juridical method with statute and conceptual approach. The primary legal material obtained from Law Number 8 of 1995 on Capital Market (UU Pasar Modal), Law Number 40 of 2007 on Limited Liability Company (UU PT), Law Number 21 of 2011 on Financial Services Authority (UU OJK), Financial Services Authority Regulation (POJK) Number 3/POJK.05/2013, POJK Number 11/POJK.05/2014, POJK Number 33/POJK.04/2014, POJK Number 1/POJK.05/2015, POJK Number 55/POJK.04/2015, POJK Number 27/POJK.03/2016, POJK Number 35/POJK.05/2018. The secondary legal material used in this study including books, journals and other documents related to the topic. This study concludes that the current laws and regulations are quite enough in regulating the supervision of parties, from general statutory regulations to the regulations of the relevant authorities. Otherwise, the Indonesian government need to amend the regulation mentioned especially the provision related to the penal sanctions to the directors and company parties.","PeriodicalId":31904,"journal":{"name":"Varia Justicia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47467917","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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