Rizkiyah Nurul Fatihah, Alfitra Alfitra, M. .. Rambe
This study intends to evaluate the existence of persons who are passive when they witness a traffic collision and the efforts or law enforcement carried out by the authorities, specifically the police, in dealing with such individuals. This study employs a qualitative approach to criminology-based research. In research, main legal texts or field data serve as data sources. Interviews and a literature review were utilized to acquire data for this investigation. The findings of this study reveal that there are still a significant number of individuals who react passively to victims of traffic accidents for a variety of reasons, such as a dread of blood, a fear of being witnesses, etc. Then, law enforcement continues to be hampered by a number of problems. Then, Islamic law has laws addressing this society's passive response.
{"title":"Penegakan Hukum Bagi Pelaku Reaksi Pasif Masyarakat Terhadap Korban Kecelakaan Lalu Lintas","authors":"Rizkiyah Nurul Fatihah, Alfitra Alfitra, M. .. Rambe","doi":"10.15408/jlr.v4i2.17640","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.17640","url":null,"abstract":"This study intends to evaluate the existence of persons who are passive when they witness a traffic collision and the efforts or law enforcement carried out by the authorities, specifically the police, in dealing with such individuals. This study employs a qualitative approach to criminology-based research. In research, main legal texts or field data serve as data sources. Interviews and a literature review were utilized to acquire data for this investigation. The findings of this study reveal that there are still a significant number of individuals who react passively to victims of traffic accidents for a variety of reasons, such as a dread of blood, a fear of being witnesses, etc. Then, law enforcement continues to be hampered by a number of problems. Then, Islamic law has laws addressing this society's passive response.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"16 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86005415","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 study examines the validity and legality of the standard agreement in the SJ Travel Pass special membership program on flight transportation services, as well as the legal protection for disadvantaged members. This study uses normative legal research on statutory standards. Using library research, the adopted strategy is both statutory and case-based. Reading, evaluating, characterizing, and analyzing library resources was done to generate relevant papers. This study concludes that the SJ Travel Pass standard agreement will be electronic. The contract is void under Article 1320 of the Civil Code and Law 19 of 2016 amending Law 11 of 2008 on Information and Electronic Transactions because it does not meet the objective requirements of Law 8 of 1999 on Consumer Protection, namely the inclusion of standard clauses prohibited under Article 18 section (1) letters g and f. The contract is void. Consumer protection compels Sriwijaya to compensate customers without criminal culpability or fines. The Indonesian Consumers Foundation has mediated (non-litigious) disputes. Consumers can fight for their rights by applying to the Consumer Dispute Settlement Agency or Arbitration Institution, filing a legal case with the District Court, and/or reporting fraud and embezzlement.
{"title":"Perlindungan Hukum Bagi Member SJ Travel Pass Terhadap Perjanjian Baku Dalam Program Keanggotaan Khusus Jasa Angkutan Penerbangan (Studi Kasus SJ Travel Pass)","authors":"F. Ramadhan, Mustolih Siradj, M. R. Hakim","doi":"10.15408/jlr.v4i2.22229","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.22229","url":null,"abstract":"This study examines the validity and legality of the standard agreement in the SJ Travel Pass special membership program on flight transportation services, as well as the legal protection for disadvantaged members. This study uses normative legal research on statutory standards. Using library research, the adopted strategy is both statutory and case-based. Reading, evaluating, characterizing, and analyzing library resources was done to generate relevant papers. This study concludes that the SJ Travel Pass standard agreement will be electronic. The contract is void under Article 1320 of the Civil Code and Law 19 of 2016 amending Law 11 of 2008 on Information and Electronic Transactions because it does not meet the objective requirements of Law 8 of 1999 on Consumer Protection, namely the inclusion of standard clauses prohibited under Article 18 section (1) letters g and f. The contract is void. Consumer protection compels Sriwijaya to compensate customers without criminal culpability or fines. The Indonesian Consumers Foundation has mediated (non-litigious) disputes. Consumers can fight for their rights by applying to the Consumer Dispute Settlement Agency or Arbitration Institution, filing a legal case with the District Court, and/or reporting fraud and embezzlement.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"13 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78993521","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 : 2022-05-01DOI: 10.52547/taxjournal.30.53.4
Hossein Heidarzadi, Masoud Khodapanah, Amir Hossein Montazer Hojat
{"title":"Investigating the Tax Fraud Determining Factors in the Iran's Economy by Examining Bayesian Econometrics","authors":"Hossein Heidarzadi, Masoud Khodapanah, Amir Hossein Montazer Hojat","doi":"10.52547/taxjournal.30.53.4","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.4","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"44 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82293596","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 : 2022-05-01DOI: 10.52547/taxjournal.30.53.5
Farzaneh Majdabadi Farahani, Samira Asghari
{"title":"Analyzing the Peace Agreement in the Light of Tax Laws and Regulations","authors":"Farzaneh Majdabadi Farahani, Samira Asghari","doi":"10.52547/taxjournal.30.53.5","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.5","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"43 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84421510","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 : 2022-05-01DOI: 10.52547/taxjournal.30.53.2
Saeed Hajsadeghi, Hamidreza Gholamnia Ro’shan, Iman Dadashi
{"title":"Providing a Model for Evaluating Suspicious Bank Accounts with the Approach of Determining Tax Effects Based on Structural Equation Modeling","authors":"Saeed Hajsadeghi, Hamidreza Gholamnia Ro’shan, Iman Dadashi","doi":"10.52547/taxjournal.30.53.2","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.2","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"165 6 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86708753","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 : 2022-05-01DOI: 10.52547/taxjournal.30.53.6
Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi
{"title":"Investigating the Welfare Effects of Income and Consumption Taxes","authors":"Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi","doi":"10.52547/taxjournal.30.53.6","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.6","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"99 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73732364","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 : 2022-05-01DOI: 10.52547/taxjournal.30.53.3
Somayeh Najafi Najafi, A. Salehi, H. Amiri
{"title":"Providing a Model for Detecting Tax Fraud Based on the Personality Types of Corporate Financial Managers using the Neural Network Approach","authors":"Somayeh Najafi Najafi, A. Salehi, H. Amiri","doi":"10.52547/taxjournal.30.53.3","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.3","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"36 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75602997","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}
Pamungkas Alukman Nulhakim, S. Rohmah, Abu Tamrin, Mufidah Mufidah
The existence of Law Number 26 of 2007 concerning spatial planning is a shared hope, both for the local government and the community in East Jakarta Municipality. Urban problems arise due to unclear urban spatial planning, as well as inconsistencies in environmental management. The purpose of this study is to explain the importance of managing urban spatial planning as a strategy for designing and developing environmentally friendly areas in East Jakarta Municipality based on Law Number 26 of 2007 concerning Spatial Planning. The research method used is qualitative with a normative and empirical juridical approach. The results of the study found that one of the benchmarks for the application of the Green City concept is the existence of Green Open Space (RTH) in urban areas. Green Open Space in a city must meet a minimum area of 30% of the total land area, with a composition of 20% public green open space and 10% private green open space (Law No. 26 of 2007).
{"title":"Green Open Space Governance Strategy Against City Development in East Jakarta Mayor Perspective of Law Number 26 of 2007 concerning Spatial Planning","authors":"Pamungkas Alukman Nulhakim, S. Rohmah, Abu Tamrin, Mufidah Mufidah","doi":"10.15408/jlr.v4i2.25602","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.25602","url":null,"abstract":"The existence of Law Number 26 of 2007 concerning spatial planning is a shared hope, both for the local government and the community in East Jakarta Municipality. Urban problems arise due to unclear urban spatial planning, as well as inconsistencies in environmental management. The purpose of this study is to explain the importance of managing urban spatial planning as a strategy for designing and developing environmentally friendly areas in East Jakarta Municipality based on Law Number 26 of 2007 concerning Spatial Planning. The research method used is qualitative with a normative and empirical juridical approach. The results of the study found that one of the benchmarks for the application of the Green City concept is the existence of Green Open Space (RTH) in urban areas. Green Open Space in a city must meet a minimum area of 30% of the total land area, with a composition of 20% public green open space and 10% private green open space (Law No. 26 of 2007).","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"52 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86092101","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}
Regarding the critical nature of trademark reform, Indonesia participated in the World Intellectual Property Organization's approval of the International Trademark Agreement (WIPO). The 1992 Trademark Law was updated in 1997 by Law No. 10 Resolution No. 14 of 1997, which takes into account the provisions of the International Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS-GATT). This clause protects the origin and geographical indicators of products. Additionally, the provision modifies the former in the preceding law. With regards to trademarks in Indonesia Each user has the ability to trademark his or her name. According to Article 3 of Law No. 20 of 2016 on Marks, trademark rights are granted to registered trademark owners, indicating that the brand system in Indonesia is a constitutive (active) system, with registered trademark owners being trademark rights holders. The registered mark's owner, as the mark's holder, either uses the mark himself or grants authorization to others to do so. Additionally, Article 40 of Law No. 20 of 2016 on Marks and Geographical Indications provides that trademark rights may be transferred in accordance with the Act's provisions.
{"title":"Perlindungan Hukum Terhadap Persamaan Pemegang Hak Atas Merek Dalam Persaingan Dagang","authors":"Henny Novianti, Joko Sriwidodo, Sartono Sartono","doi":"10.15408/jlr.v4i2.25410","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.25410","url":null,"abstract":"Regarding the critical nature of trademark reform, Indonesia participated in the World Intellectual Property Organization's approval of the International Trademark Agreement (WIPO). The 1992 Trademark Law was updated in 1997 by Law No. 10 Resolution No. 14 of 1997, which takes into account the provisions of the International Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS-GATT). This clause protects the origin and geographical indicators of products. Additionally, the provision modifies the former in the preceding law. With regards to trademarks in Indonesia Each user has the ability to trademark his or her name. According to Article 3 of Law No. 20 of 2016 on Marks, trademark rights are granted to registered trademark owners, indicating that the brand system in Indonesia is a constitutive (active) system, with registered trademark owners being trademark rights holders. The registered mark's owner, as the mark's holder, either uses the mark himself or grants authorization to others to do so. Additionally, Article 40 of Law No. 20 of 2016 on Marks and Geographical Indications provides that trademark rights may be transferred in accordance with the Act's provisions.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"65 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90706631","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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