Janthy Prisilya Karundeng, Jelly Nasseri, Felicitas Sri Marniati
In the banking industry, it is a well-known fact that there are frequently issues with joint assets that have not been divided after a divorce and that are used as collateral for mortgage rights. The case of court decision number 177/Pdt. G/2019/PN Bks is illustrative. In this study, the problem to be addressed is the legal consequences of the deed of mortgage on shared assets that have not been divided post-divorce without the ex-husband/consent wife's and the legal certainty of the deed of mortgage on shared assets that have not been divided post-divorce without the ex-husband/consent, wife's using Soeroso's theory of legal consequences and Jan Michelle Otto's Legal Certainty theory. In this work, the author employs a normative legal methodology supported by an empirical methodology. The results of the study indicate that the legal consequences of the mortgage deed on joint assets that have not been divided after the divorce without the consent of the ex-husband or ex-wife can result in the mortgage being made and a cancellation lawsuit being filed because it violates the ex-rights. spouse's Based on Jan Michel Otto's legal certainty theory, a mortgage deed formed on joint assets that have not been divided after divorce without the approval of the ex-husband/wife has no legal certainty value because the mortgage is made without the consent of the ex-husband/wife.
在银行业，一个众所周知的事实是，离婚后未分割的共同资产经常出现问题，这些资产被用作抵押权利的抵押品。第177/Pdt号法院判决案。G/2019/PN Bks是说明性的。在本研究中，要解决的问题是离婚后未经前夫/妻子同意未分割的共享资产抵押契据的法律后果，以及离婚后未经前夫/妻子同意未分割的共享资产抵押契据的法律确定性，妻子使用Soeroso的法律后果理论和Jan Michelle Otto的法律确定性理论。在这项工作中，作者采用了一种由实证方法支持的规范性法律方法。研究结果表明，未经前夫或前妻同意，离婚后未分割的共同财产的抵押契据的法律后果可能导致抵押的产生，并因侵犯前妻权利而提起撤销诉讼。根据Jan Michel Otto的法律确定性理论，在离婚后未经前夫/妻子同意的情况下，对未分割的共同财产形成的抵押契据不具有法律确定性价值，因为抵押是在未经前夫/妻子同意的情况下进行的。
{"title":"Kepastian Hukum Terhadap Akta Hak Tanggungan Atas Harta Bersama Yang Belum Dibagi Paska Perceraian Tanpa Persetujuan Mantan Suami/Istri","authors":"Janthy Prisilya Karundeng, Jelly Nasseri, Felicitas Sri Marniati","doi":"10.15408/jlr.v4i4.28059","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28059","url":null,"abstract":"In the banking industry, it is a well-known fact that there are frequently issues with joint assets that have not been divided after a divorce and that are used as collateral for mortgage rights. The case of court decision number 177/Pdt. G/2019/PN Bks is illustrative. In this study, the problem to be addressed is the legal consequences of the deed of mortgage on shared assets that have not been divided post-divorce without the ex-husband/consent wife's and the legal certainty of the deed of mortgage on shared assets that have not been divided post-divorce without the ex-husband/consent, wife's using Soeroso's theory of legal consequences and Jan Michelle Otto's Legal Certainty theory. In this work, the author employs a normative legal methodology supported by an empirical methodology. The results of the study indicate that the legal consequences of the mortgage deed on joint assets that have not been divided after the divorce without the consent of the ex-husband or ex-wife can result in the mortgage being made and a cancellation lawsuit being filed because it violates the ex-rights. spouse's Based on Jan Michel Otto's legal certainty theory, a mortgage deed formed on joint assets that have not been divided after divorce without the approval of the ex-husband/wife has no legal certainty value because the mortgage is made without the consent of the ex-husband/wife.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"49 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80998801","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}
Luthfi Al Qarani Muhammad Taufik, Marni Mustafa, Farhana Farhana
The period of global trade, in accordance with Indonesia's ratification of international accords. As the role of the brand becomes increasingly significant, particularly in ensuring healthy business rivalry, adequate brand regulation is required to deliver community services. Trademark is a subset of Intellectual Property Rights, in which the brand provides a specific amount of value to the circulation of goods. In tandem with a rise in market demand, the development of the circulation of items with in-demand brands will increase, as will the requirements and lifestyles of the community. Frequently, business actors infringe the mark in order to meet the price and quality requirements of the community with counterfeit or KW goods. So that the establishment of unhealthy companies conducted by unlicensed business actors of counterfeit goods. The existence of infractions in the society necessitates legal protection for brand owners. The author employs a qualitative research approach and normative research in this study. Legal protection against counterfeit goods or KW and consumer protection has been regulated in Indonesian laws and regulations, according to the study's findings.
{"title":"Perlindungan Hukum Terhadap Barang atau Merek KW Di Indonesia","authors":"Luthfi Al Qarani Muhammad Taufik, Marni Mustafa, Farhana Farhana","doi":"10.15408/jlr.v4i4.27931","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.27931","url":null,"abstract":"The period of global trade, in accordance with Indonesia's ratification of international accords. As the role of the brand becomes increasingly significant, particularly in ensuring healthy business rivalry, adequate brand regulation is required to deliver community services. Trademark is a subset of Intellectual Property Rights, in which the brand provides a specific amount of value to the circulation of goods. In tandem with a rise in market demand, the development of the circulation of items with in-demand brands will increase, as will the requirements and lifestyles of the community. Frequently, business actors infringe the mark in order to meet the price and quality requirements of the community with counterfeit or KW goods. So that the establishment of unhealthy companies conducted by unlicensed business actors of counterfeit goods. The existence of infractions in the society necessitates legal protection for brand owners. The author employs a qualitative research approach and normative research in this study. Legal protection against counterfeit goods or KW and consumer protection has been regulated in Indonesian laws and regulations, according to the study's findings.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"153 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78210980","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}
Fensky Readel Sumandag, Y. Yuhelson, Bernard Nainggolan
This study investigates the existence of a court-appointed board that serves as a liquidator. When the liquidator conducts the process of settling assets, problems occur if the Foundation's management is unwilling to work with the liquidator. The approach employed in this study is normative legal research, which is conducted in an effort to acquire the pertinent information regarding the issue. The qualitative juridical analysis method is utilized for data analysis. On the basis of Article 63 of the Foundation Law, the results of the study were obtained on the existence of the Management in the process of settling the assets of the Foundation by the liquidator. If the Foundation is dissolved because its time period and objectives have been met or not met, the Trustees appoint a liquidator; if the Trustees do not appoint a liquidator, the management acts as a liquidator; and if the Foundation is dissolved because of a court order, the court also appoints a liquidator. The court-appointed liquidator is authorized to dispose of the Foundation's assets. The nomination of the Management as Liquidator is inappropriate due to the fact that the liquidator is essentially a former member of the Foundation's management, which might cause conflict and impede the process of settling the Foundation's assets.
{"title":"Eksistensi Pengurus Terkait Dengan Proses Pemberesan Kekayaan Yayasan Oleh Likuidator Dalam Mewujudkan Kepastian Hukum","authors":"Fensky Readel Sumandag, Y. Yuhelson, Bernard Nainggolan","doi":"10.15408/jlr.v4i3.27915","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.27915","url":null,"abstract":"This study investigates the existence of a court-appointed board that serves as a liquidator. When the liquidator conducts the process of settling assets, problems occur if the Foundation's management is unwilling to work with the liquidator. The approach employed in this study is normative legal research, which is conducted in an effort to acquire the pertinent information regarding the issue. The qualitative juridical analysis method is utilized for data analysis. On the basis of Article 63 of the Foundation Law, the results of the study were obtained on the existence of the Management in the process of settling the assets of the Foundation by the liquidator. If the Foundation is dissolved because its time period and objectives have been met or not met, the Trustees appoint a liquidator; if the Trustees do not appoint a liquidator, the management acts as a liquidator; and if the Foundation is dissolved because of a court order, the court also appoints a liquidator. The court-appointed liquidator is authorized to dispose of the Foundation's assets. The nomination of the Management as Liquidator is inappropriate due to the fact that the liquidator is essentially a former member of the Foundation's management, which might cause conflict and impede the process of settling the Foundation's assets.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"9 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85753398","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 : 2022-09-01DOI: 10.52547/taxjournal.30.54.29
R. Babaki, Mahnaz Efati
{"title":"The Effect of Tax Structure on Economic Growth in Iran","authors":"R. Babaki, Mahnaz Efati","doi":"10.52547/taxjournal.30.54.29","DOIUrl":"https://doi.org/10.52547/taxjournal.30.54.29","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"61 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89653170","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":"Presenting a Paradigmatic Model of the Organizational Architecture of Tax Affairs Based on Information Technology Governance by Data Method (Case Study of the State Tax Affairs Administration)","authors":"Mahsa Noosh Nab, Farshad Haj Alian, Majid Jahangir Fard","doi":"10.52547/taxjournal.30.54.55","DOIUrl":"https://doi.org/10.52547/taxjournal.30.54.55","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"3 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91129970","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 : 2022-09-01DOI: 10.52547/taxjournal.30.54.118
Mohammad Hassanzadeh, Abdolrahim Hashemi Dizaj, Z. Fotourehchi, Roghayeh Mahdavi
{"title":"The Impact of Corporate Income Tax Changes on the Welfare of Urban and Rural Households: A Computational General Equilibrium Approach","authors":"Mohammad Hassanzadeh, Abdolrahim Hashemi Dizaj, Z. Fotourehchi, Roghayeh Mahdavi","doi":"10.52547/taxjournal.30.54.118","DOIUrl":"https://doi.org/10.52547/taxjournal.30.54.118","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"40 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80737115","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 : 2022-09-01DOI: 10.52547/taxjournal.30.54.93
Mohamadreza Abbasi, Mansour Eshghpour
{"title":"The Nature of Time Lapse and the Analysis of Several Questions about the Interruption of the Prescriptive Period","authors":"Mohamadreza Abbasi, Mansour Eshghpour","doi":"10.52547/taxjournal.30.54.93","DOIUrl":"https://doi.org/10.52547/taxjournal.30.54.93","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"24 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83420953","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":"Tax Reform and the Dynamics of Macroeconomic Variables in Iran: A Dynamic Stochastic General Equilibrium (DSGE)","authors":"mousavi Baghiatallah, Farazmand Hasan, Arman Sayed Aziz, Mansori Sayed Amin","doi":"10.52547/taxjournal.30.54.7","DOIUrl":"https://doi.org/10.52547/taxjournal.30.54.7","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"36 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86689659","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 : 2022-09-01DOI: 10.52547/taxjournal.30.54.144
Derakhshan Heydari, Kiyomarth Sohaili, Ali Fallahati
{"title":"The Impact of Uncertainty on Tax Burden of Companies Listed in the Tehran Stock Exchange: The Quantile Regression Approach","authors":"Derakhshan Heydari, Kiyomarth Sohaili, Ali Fallahati","doi":"10.52547/taxjournal.30.54.144","DOIUrl":"https://doi.org/10.52547/taxjournal.30.54.144","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"18 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76418038","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 qualified business income deduction under Sec. 199A, which was enacted as part of the Tax Cuts and Jobs Act of 2017, was intended to provide a reduction in federal taxes for businesses operating as passthrough entities commensurate with the rate reduction allowed to corporations. While the Sec. 199A deduction does achieve its intended objective of reducing taxes on passthrough entities, it does so with unnecessary complexity. In this article, we briefly review the rules governing the deduction and evaluate it critically against nine principles of good tax policy. Our evaluation reveals shortcomings in the structure of the deduction which prevent it from achieving the goals of equity, certainty, convenience, administrative effectiveness, simplicity, neutrality, efficiency, compliance, and revenue predictability. However, with respect to the principle of visibility the deduction succeeds.
{"title":"Is Sec. 199A’s Qualified Business Income Deduction Good Tax Policy?","authors":"Janet A. Meade, Arpita A. Shroff","doi":"10.2308/jltr-2021-009","DOIUrl":"https://doi.org/10.2308/jltr-2021-009","url":null,"abstract":"The qualified business income deduction under Sec. 199A, which was enacted as part of the Tax Cuts and Jobs Act of 2017, was intended to provide a reduction in federal taxes for businesses operating as passthrough entities commensurate with the rate reduction allowed to corporations. While the Sec. 199A deduction does achieve its intended objective of reducing taxes on passthrough entities, it does so with unnecessary complexity. In this article, we briefly review the rules governing the deduction and evaluate it critically against nine principles of good tax policy. Our evaluation reveals shortcomings in the structure of the deduction which prevent it from achieving the goals of equity, certainty, convenience, administrative effectiveness, simplicity, neutrality, efficiency, compliance, and revenue predictability. However, with respect to the principle of visibility the deduction succeeds.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68993055","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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