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LEGAL EFFORTS OF TAX MANDATORY OBJECTIVES ON TAX PROVISIONS (Study in the Regional Office of General Directorate of Taxation of South Jakarta I) 关于税收规定的税收强制目标的法律努力(在雅加达南部第一税务总局地区办事处进行的研究)
Pub Date : 2018-12-31 DOI: 10.20961/yustisia.v7i3.22188
Andri Prasetyo Sumbaga, Paisal Halim, Syamsiah Badruddin, Saifullah Bombang, H. Djanggih
The focus of this study is on the resolution of objections raised by Taxpayers in the Regional Office of DGT South Jakarta I. The theory used in this study refers to the opinion of Adam Smith in his book Wealth of Nations which states that a good tax collection must fulfill equity and equality requirements, certainty , convenience of payment, and efficiency. This study uses a naturalistic and interpretive qualitative approach that focuses on the process of resolving taxpayers' objections to a tax assessment as a legal effort. Data collection is done through interviews and direct observation on the object of research. The results of interviews and observations prove that the resolution of the objections to the South Jakarta I DGT Regional Office has been carried out in accordance with the provisions of the applicable tax regulations. This was also reinforced by statements made by Taxpayers who filed objections to the Regional Office of DGT South Jakarta I. The settlement of objections was also carried out to fulfill the rights and justice of the Taxpayers even though the decisions issued differed from the wishes of the Taxpayer. Settlement of objections seen from the rhythm of the work is considered effective, but when viewed from the time of completion, there are several applications that can be completed near the deadline. This is due to the large number of application files for reduction or elimination of administrative sanctions that enter, thus affecting the time to settle complaints.
本研究的重点是解决DGT South Jakarta I地区办事处纳税人提出的反对意见。本研究中使用的理论参考了Adam Smith在其著作《国富论》中的观点,即良好的税收必须满足公平和平等的要求、确定性、支付便利性和效率。这项研究使用了一种自然主义和解释性的定性方法,重点是将解决纳税人对税务评估的反对意见作为法律努力的过程。数据收集是通过访谈和对研究对象的直接观察来完成的。访谈和观察结果证明,已根据适用税务法规的规定解决了对雅加达I DGT南部地区办事处的异议。向DGT South Jakarta I地区办事处提出异议的纳税人的声明也加强了这一点。解决异议也是为了实现纳税人的权利和正义,尽管发布的决定与纳税人的意愿不同。从工作节奏来看,解决异议是有效的,但从完成时间来看,有几项申请可以在截止日期前完成。这是由于大量申请减少或取消行政制裁的文件进入,从而影响了解决投诉的时间。
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引用次数: 1
THE VALIDITY OF THE COLLUSIVE TENDER IN THE PROCUREMENT OF GOODS AND SERVICES OF BUS TRANSJAKARTA Pte Ltd. (Case Study the Verdict Number: 15/KPPU-I/2014) 雅加达公交私人有限公司货物和服务采购中串通投标的有效性(案例研究判决书编号:15/ kpu - i /2014)
Pub Date : 2018-12-31 DOI: 10.20961/YUSTISIA.V7I3.21596
Bella Rihandita Adella
Conspiracy in the tender including auction collusive tenders occuring through a deal between businessmen, between the owner of the work as well as between the two parties. The tender conspiracy case that happened in Indonesia is a case involving the Pte Ltd. Industri Kereta Api (Pte Ltd. INKA) in the procurement of Transjakarta fiscal of 2013. From the results of this research noted that enforcement of the law against the procurement of Transjakarta yet running optimally, where knowing the verdict matter passengers number: 15/KPPU-I/2014 in unfair business competition elements Law number 5 of 1999 can't show anyone others who benefited by Pte Ltd. INKA and profitable, as well as in the By Law 16 of Number 2018 on The President of Government procurement of goods/service stating Pte Ltd. INKA is not proven procurement tenders because collusion Pte Ltd. INKA do not know reasons of Pte Ltd. Mayapada Auto Sempurna resign therefore the Pte Ltd. INKA as winner in the tender Package I repeated Single Bus.
投标中的串谋,包括拍卖,通过商人之间、作品所有人之间以及双方之间的交易进行的串谋投标。发生在印尼的投标串谋案是一个涉及Pte有限公司的案件。industrial Kereta Api (Pte Ltd.)INKA)在2013财政年度的雅加达运输采购中。从这项研究的结果中,我们注意到,针对雅加达Transjakarta采购的法律执行情况仍处于最佳状态,在不正当商业竞争要素中,1999年第5号法律不能显示任何其他从Pte Ltd受益的人。INKA和盈利,以及2018年第16号法律关于政府采购货物/服务的总统,说明Pte有限公司。INKA没有证明采购招标是因为勾结了私人有限公司。INKA不知道Pte Ltd的原因。Mayapada Auto Sempurna辞职,因此私人有限公司。INKA作为招标的赢家,我重复了单总线包。
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引用次数: 0
FLESHING OUT THE PROVISIONS FOR PROTECTING FOREIGN INVESTMENT 充实外商投资保护规定
Pub Date : 2018-12-31 DOI: 10.20961/YUSTISIA.V7I3.25334
Mohammad Belayet Hossain
This article aims to analyse the jurisprudence developed by international courts and tribunals with regard to the standard of treatment of foreign investors, with particular focus on issues concerning expropriation. In doing so, it will analyse some of the standard-setting decisions and far-reaching implications of: the Iran-US Claims Tribunals, the International Court of Justice and the ICSID. It will also examine the recent trend in jurisprudence on the so-called regulatory takings of foreign investment. It will explore: (a) how the decisions of international courts and tribunals have ‘fleshed out’ the principles of the law of foreign investment on, inter alia, the definition of expropriation and nationalisation and determination of the quantum of compensation; (b) how the frontiers of expropriation have been extended to cover regulatory takings
本文旨在分析国际法院和法庭在对待外国投资者的标准方面发展起来的法理,特别侧重于有关征收的问题。在此过程中,它将分析一些标准制定的决定和深远的影响:伊朗-美国索赔法庭,国际法院和ICSID。它还将审查关于所谓的对外国投资的监管征收的法理学的最近趋势。它将探讨:(a)国际法院和法庭的决定如何“充实”外国投资法的原则,特别是关于征用和国有化的定义以及赔偿数额的确定;(b)征收的范围如何扩大到涵盖监管征收
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引用次数: 4
JURIDICAL ANALYSIS OF THE EMPLOYMENT RELATIONSHIP REGULATION CONCERNING PARENTING BY BABYSITTER 保姆抚养子女的雇佣关系规定的法律分析
Pub Date : 2018-12-31 DOI: 10.20961/YUSTISIA.V7I3.25986
Gwendolyn Ingrid Utama, Satrya Pangadaran Marpaung
The need for childcare service is a phenomenon in households where parents can not function to nurture children on a full-time basis. Children, especially at the age of golden age, is an "asset" for the nation future because at that age the child absorbs and explores all the basic capabilities of the surrounding environment. Childcare services not only show people who are more mature to the child, but are also expected to be companions who can set a good example and provide a sense of security in meeting the basic needs of children. Childcare services performed by babysitters are ultimately established on the basis of employment relationships with the employer (in general the parents of the child). The working relationship has not been regulated in detailed legislation yet, there are only general guidelines and arrangements through the relevant Minister. For this purpose, the research focuses the problem on the legal policy regarding the working relationship between the babysitter and the employer, and analyzes the ideal arrangements for each party in the working relationship (including employment agencies) in order to create justice for each party. The purpose of this study is to be able to trace each legal policy and generate suggestions for the ideal arrangement in the working relationship that can create justice for every party involved. 
在父母无法全职抚养孩子的家庭中,对儿童保育服务的需求是一种现象。儿童,尤其是在黄金年龄,是国家未来的“资产”,因为在这个年龄,儿童吸收和探索周围环境的所有基本能力。儿童保育服务不仅向人们展示了对孩子更成熟的人,而且还被期望成为能够在满足儿童基本需求方面树立良好榜样和提供安全感的同伴。保姆提供的托儿服务最终建立在与雇主(通常是孩子的父母)的雇佣关系的基础上。工作关系尚未在详细的立法中得到规范,只有通过相关部长制定的一般指导方针和安排。为此,本研究将问题集中在保姆和雇主之间工作关系的法律政策上,并分析工作关系中各方(包括职业介绍所)的理想安排,以为各方创造正义。本研究的目的是能够追踪每一项法律政策,并为工作关系中的理想安排提出建议,为每一方创造正义。
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引用次数: 0
THE USE OF HUMAN RIGHTS INSTRUMENTS TO PROTECT THE VICTIMS OF LAND FIRE IN INDONESIA 利用人权文书保护印度尼西亚土地火灾的受害者
Pub Date : 2018-12-31 DOI: 10.20961/YUSTISIA.V7I3.24780
A. Romsan, Akhmad Idris, Mada Apriandi Zuhir, M. Utama
During the long and dry season, land fire which cause smog haze pollution, is a common phenomenon in Indonesia. Although the practice of slash and burn cultivation has no longer in existence after the promulgation of the 1974 Law No. 5 on the Village Government which abolished the Marga Government. Nevertheless, that tradition remained continued practiced by the workers hired by the big palm plantation companies and industries when they open the land to start their activities. it is very surprising that the above practice has resurfaced in the midst of a long dry season that is happening in Indonesia, especially in South Sumatra. Smog and haze resulting from land fire create health problems for the people in South Sumatra, especially in the area where smog and haze located. There are legal instruments as the foundation to claim the healthy environmental rights, the Indonesian Constitution of 1945, The 1999 Law No. 39 on Human Rights and the 2009 Law No. 32 on the Environmental Protection of and the Environmental Management. Herein, the smog and haze pollution are seen to violate the people’s human rights. Unfortunately, the use of human rights law instruments has never been done in Indonesia. Notwithstanding, many community environmental disputes are brought to the District Court rather than to the Indonesian Commission of Human Rights (KOMNAS HAM) for further study.  As a result, the legal instruments above di not fully protect the victims of environmental pollution. This paper suggests the use of human rights provisions as the basis for prosecution for community environmental-human rights related disputes. For that, a comparative study to the practice of the European Human Rights Court will be of beneficial for Indonesia in protecting the people environmental human rights.  In Indonesia the people’s right to a good and healthy environment is constitutional rights and legal rights for it is protected in the Human Rights Law of 1999 No. 39 and Environmental Law of 2009 No. 32. To that end, the human rights approach to the prosecution of environmental disputes are possible because of environmental pollution disturb the enjoyment of human rights.
在漫长的旱季,造成雾霾污染的土地火灾在印度尼西亚是一种常见现象。尽管在1974年颁布了废除玛尔加政府的关于村政府的第5号法律之后,刀耕和焚烧种植的做法已不复存在。然而,当大型棕榈种植园公司和工业开放土地开始他们的活动时,他们雇用的工人继续实践着这一传统。令人非常惊讶的是,上述做法在印度尼西亚,特别是南苏门答腊的漫长旱季中重新出现。土地火灾造成的烟雾和雾霾给南苏门答腊岛人民带来了健康问题,特别是在烟雾和雾霾所在的地区。有一些法律文书作为主张健康环境权利的基础,即1945年《印度尼西亚宪法》、1999年《第39号人权法》和2009年《第32号环境保护和环境管理法》。在这里,雾霾和雾霾污染被视为侵犯了人民的人权。不幸的是,印度尼西亚从未使用过人权法律文书。尽管如此,许多社区环境纠纷被提交地区法院,而不是提交印度尼西亚人权委员会进行进一步研究。因此,上述法律文书并不能充分保护环境污染的受害者。本文建议将人权条款作为社区环境人权纠纷起诉的依据。为此,对欧洲人权法院的实践进行比较研究,将有利于印尼保护人民的环境人权。在印度尼西亚,人民享有良好健康环境的权利是宪法权利和法律权利,因为它受到1999年第39号《人权法》和2009年第32号《环境法》的保护。为此目的,以人权方式起诉环境纠纷是可能的,因为环境污染扰乱了人权的享受。
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引用次数: 0
JUSTICIABILITY OF ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN INTERNATIONAL LAW AND ITS FUTURE IMPLEMENTATION IN INDONESIA 国际法中经济、社会和文化权利的可审判性及其在印度尼西亚的未来实施
Pub Date : 2018-12-31 DOI: 10.20961/YUSTISIA.V7I3.24782
I. Handayani
Economic, social, and cultural rights are categorized as second generation of rights in the concept of international human rights law. Due to its distinction with first generation right, which is civil and political right, it leads to the differentiation of justiciability of second generation rights. It’s quite often that the fulfillment of economic, social, and cultural rights is postponed, while on the contrary civil and political rights have to be accomplished immediately. The query of justiciability of economic, social, and cultural rights rottenly links with the responsibility of state parties on implementing the rights enumerated in ICCPR or ICESCR. Referring to Article 2 of ICESCR, the implementation of rights stated in ICESCR could be in progressive manner and usually this article is used as an example to not fulfill the right immediately. This article will elaborate further the implementation of protection of economic, social, and cultural rights in another country particularly in South Africa and compare it with Indonesia in order to achieve an ideal form of justiciability of this second generation of rights.
经济、社会、文化权利在国际人权法概念中被归类为第二代权利。由于其与第一代权利即公民权利和政治权利的区别,导致了第二代权利可诉性的分化。经济、社会和文化权利的实现往往被推迟,相反,公民权利和政治权利必须立即实现。经济、社会和文化权利的可诉性问题与缔约国履行《公民权利和政治权利国际公约》或《经济、社会、文化权利国际公约》所列举的权利的责任密切相关。参照ICESCR第2条,ICESCR规定的权利的实现可以是渐进式的,通常以该条为例,不立即实现权利。本文将进一步阐述在另一个国家,特别是在南非实施保护经济、社会和文化权利的情况,并将其与印度尼西亚进行比较,以实现这第二代权利的理想形式的可诉性。
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引用次数: 1
MOTIVES OF CRIMINAL ACTS OF CORRUPTION IN INDONESIA 印尼腐败犯罪行为的动机
Pub Date : 2018-09-16 DOI: 10.20961/YUSTISIA.V7I2.21834
I. K. Seregig
The data presented in this study are legal facts that come from informants who are directly involved in the investigation of corruption crime at Lampung Provincial Health Office, conducted by the High Prosecutor Attorney Lampung as well as the Prosecutor and the decision of the Panel of Judges who tried the case of corruption of Ambulance procurement project, Mobile Hospital support unit, 4 WD Ambulance sourced from APBD Lampung Province in 2013 worth of IDR 7,600,000,000.00 (seven billion six hundred million rupiah). The result of research is that corruption crime in Indonesia is done by more than one perpetrator, which is divided in two variables that support each other that is between leader and subordinate. This variable is consistent with the conclusion of Lambsdorff's research which states "there is a strong relationship between the head and subordinate in a corruption act called 'corrupt head' and 'corrupt subordinate'. Lambsdorff research results are used as a knife analysis in exploring the factors that strongly influence the occurrence of corruption in Indonesia (International Journal Elsevier, 2016). When examined from the sociological aspect, about the criminal acts of corruption that occur in Indonesia, it turns out that the perpetrators of corruption in performing acts are not alone, but more than one person, divided into 2 (two) groups, namely the superior group as the holder of power / authority and subordinate group as the executor of the activity. In this study it is found that the factors that encourage perpetrators to commit criminal acts of corruption is the existence of sociological factors, among others; factor of proximity / trust between superiors and subordinates, feelings of indebtedness of subordinates, because they have been promoted to good positions. 
本研究中提供的数据是来自直接参与由高级检察官Lampung和检察官进行的Lampung省卫生办公室腐败犯罪调查的举报人的法律事实,以及审理救护车采购项目腐败案的法官小组、流动医院支助股、,4 WD救护车于2013年从楠榜省APBD采购,价值760000000.00印尼盾(七十六亿印尼盾)。研究结果表明,印尼的腐败犯罪由不止一名犯罪者实施,这被划分为两个相互支持的变量,即领导者和下属。这一变量与Lambsdorff的研究结论一致,该结论指出“在被称为‘腐败头目’和‘腐败下属’的腐败行为中,头目和下属之间存在着强烈的关系(《爱思唯尔国际期刊》,2016年)。从社会学的角度考察印尼发生的腐败犯罪行为,发现实施腐败行为的人并不是一个人,而是一个人以上,分为两个群体,即作为权力/权威持有者的上级群体和作为活动执行者的下级群体。本研究发现,促使犯罪人实施腐败犯罪行为的因素包括社会学因素等;上级和下级之间的接近/信任因素,下级的负债感,因为他们被提拔到了好的职位。
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引用次数: 2
PATENT RIGHT TRANSFER THROUGH WAQF: WHAT ARE THE REQUIREMENTS? 通过WAQF转让专利权:有什么要求?
Pub Date : 2018-09-16 DOI: 10.20961/YUSTISIA.V7I2.20720
C. B. E. Praja, M. Mulyadi, B. Riswandi, K. Arifah
This study aims to examine and identify criteria for patents that can be used as waqf assets. Patents are very potential as waqf asset because of a large number of patent holders in Indonesia with the requirements of productive waqf. Patents are a type of Intellectual Property with the provision of a specified period and are still a debate related to the period of waqf which is always a pro and contradiction, some scholars consider waqf property to be forever but in the waqf law is allowed a waqf property with a specified period. This research method uses a normative legal research method with a Law approach and concept approach as well as secondary data review. The Act used is the Patent Law and the Waqf Act. The results show that the patent that can be used as an waqf asset refers to the provision of waqf property which includes (1) legal ownership of the patent owner and evidenced by a patent certificate (2) is not controversial which means not in a legal dispute until in Kracht van gewijsde or not in internal conflicts for patents owned by several inventors (3) have economic value and use value so that it can benefit the community. Patents can be used as an waqf asset because in the Waqf Law it is explained that the waqf property may be for a specified period. The period in the patent waqf in the deed of the waqf pledge must be adjusted to the period of patent protection.
本研究旨在研究和确定专利可作为waqf资产的标准。专利是非常有潜力的waqf资产,因为印度尼西亚有大量的专利持有人,他们具有生产waqf的要求。专利是一种有期限的知识产权,关于专利期限的争论一直是一个正反矛盾的问题,一些学者认为专利是永久的,但在专利法中允许有期限的知识产权。本研究方法采用规范的法律研究方法,结合法律研究方法和概念研究方法,以及二手资料研究方法。所使用的法案是专利法和Waqf法案。结果表明,可作为waqf资产使用的专利是指提供waqf财产,包括:(1)专利所有人的合法所有权,并以专利证书证明;(2)无争议性,即在Kracht van gewijsde之前不会发生法律纠纷或多个发明人拥有的专利不会发生内部冲突;(3)具有经济价值和使用价值,可以使社会受益。专利可以作为waqf资产使用,因为waqf法中解释了waqf财产可以在特定时期内使用。专利权质押契据中的专利权期限必须调整为专利保护期。
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引用次数: 3
THE CONSEQUENCES OF SUPERVISORY LAW ON THE REGIONAL REGULATIONS WITH LOCAL CHARACTERISTICS 监督法对地方特色区域法规的影响
Pub Date : 2018-09-16 DOI: 10.20961/yustisia.v7i2.21594
Victor Juzuf Sedubun
The present study investigates the consequences of supervisory law on the regional regulations with local characteristics. The study is normative with regards to the commandment and conceptual approaches. The consequences of supervisory law on the regional regulations with local characteristics, according to Article Number 251 verse 1 and 2, are dismissed (‘vernietigbaar’). ‘Vernietigbaar’ is ‘ex nunc’ that means ‘since the moment’. As a consequence of the law, the dismissal of regional regulations is valid until it is issued by the regional government. Due to the existing supervisory law performed by the Supreme Court, the judge declares the regional regulations ‘invalid’ since they are lack of powerful relevant laws. The Regional Government took a legal action on the issue of dismissed regional regulations by submitting an objection to the Supreme Court.
本研究考察了监察法对具有地方特色的区域性法规的影响。该研究在戒律和概念方法方面具有规范性。根据第251条第1节和第2节,监管法对具有地方特色的地区法规的影响不予理会(“vernietigbaar”)Vernietigbaar是“ex nunc”,意思是“从现在开始”。根据该法律,在地区政府发布之前,撤销地区法规是有效的。由于最高法院执行的现行监督法,法官宣布地区法规“无效”,因为它们缺乏强有力的相关法律。地区政府就被撤销的地区条例问题采取了法律行动,向最高法院提出了反对意见。
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引用次数: 0
THE PATTERN OF ADEQUATE HOUSING RIGHTS FULFILLMENT IN INDONESIA 印度尼西亚适足住房权利实现模式
Pub Date : 2018-09-16 DOI: 10.20961/YUSTISIA.V7I2.13122
M. Mădălina, H. Purwadi, Adriana Grahani Firdausy, Achmad .
The fulfillment of adequate housing is the part of the fulfillment of human rights as stated in the constitution. The state can not  ignore and have to do it when he has the ability to comply the adequate housing for poor people.  Adequate housing is more than material it is correlated with the human existence, hence it is categorized as human rights. As part of human rights, the fulfillment of this adequate housing is need to be respect, comply, and protect either by the state and society. The state need to take part to the fulfillment of adequate housing for those who can not afford it. As the state have the capability to realize the adequate housing for the poor, they can not ignore the human rights unfulfillment.  This research focused on law guarantee recognition and the pattern of the adequate housing fulfillment in Indonesia. It is revealed that the pattern is correlated with the state political law which is the policy in the form of laws and local regulation that decided the direction, purpose, and the law substance in housing. Beside its society, the policy also need the private sector involvement, as a result the fulfillment of the adequate housing rights has to be done by the three party.
实现适足住房是实现宪法规定的人权的一部分。当他有能力为穷人提供足够的住房时,国家不能忽视,也必须这样做。适足住房不仅仅是物质,它和人的生存息息相关,因此它被归类为人权。作为人权的一部分,实现这种适足住房需要国家和社会的尊重、遵守和保护。国家需要参与为那些负担不起的人提供适足住房。由于国家有能力为穷人提供适足的住房,他们不能忽视人权的未实现。本研究的重点是印度尼西亚的法律保障承认和适足住房履行模式。结果表明,这种模式与国家政治法律是相关的,国家政治法律以法律和地方法规的形式决定了住房的方向、目的和法律实质。除了社会,该政策还需要私营部门的参与,因此,适足住房权的实现必须由三方共同完成。
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引用次数: 1
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Yustisia
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