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Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria 自愿资产和收入申报计划是尼日利亚埃多州逃税的灵丹妙药
Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2822
P. Aidonojie
In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybrid research methodology in exploring the process of localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy. In order to curb tax evasion and avoidance and generate more revenue in Edo State. The study, therefore, found that there is a high level of tax evasion and avoidance and that localizing the VAIDS policy will help curtail incidences of tax evasion and avoidance. It was, therefore, recommended and concluded that localizing the voluntary asset and income declaration scheme in Edo State will be an appropriate tax tool for curbing tax evasion and avoidance and improving internally generated revenue.
在江户州,税收是主要的创收工具,通常用于为大多数公共项目提供资金。可以这样说,居住在江户州的大多数人都从事小型、中型和大型企业。然而,江户州的企业主经常逃避和避免纳税,原因如下:对公民或公司征收的税很多,税率过高,等等。鉴于此,江户州的几名纳税人多年来一直无法汇出应缴税款,也没有希望汇出这笔税款。值得关注的是,本研究倾向于采用混合研究方法来探索自愿资产和收入申报计划(VAIDS)政策的本地化过程。为了遏制逃税和避税,并在江户州创造更多的收入。因此,该研究发现,逃税和避税的情况非常严重,而将VAIDS政策本土化将有助于减少逃税和避税的发生。因此,建议并得出结论认为,将自愿资产和收入申报计划在江户州本地化将是遏制逃税和避税和改善内部产生的收入的适当税收工具。
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引用次数: 1
Warehousing Permits Arrangements and Implications for Public Peace and Order in Bandar Lampung City 仓储许可证安排及其对楠榜市公共和平与秩序的影响
Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2944
Harrys Bangkit Tanodo
Permits are a legal instrument the government uses to control certain activities. The existence of warehouses in the City of Bandar Lampung that do not yet have permits has resulted in problems with public order and peace. This research will discuss the arrangement of warehousing permits in Bandar Lampung and the implications of issuing warehousing permits for public order and peace. This research uses a normative method by examining Government Regulation Number 29 of 2021 concerning the Implementation of the Trade Sector and an empirical approach using the case study method with a qualitative approach and determining informants based on purposive sampling. The findings obtained in this study were that initially, the warehouse owned by PT YHB (Limited Liability Company Yonatama Harry Bersaudara) did not have a permit. Still, after receiving protests from people who felt disturbed, the warehouse only had a permit. In fact, before the warehouse was used, it should have had a permit. The issuance of the warehouse permit, this justifies the warehouse owner's non-compliance with the licensing regulations. The positive impact on the community is the creation of jobs and an increase in the community's economy and local revenue for the City of Bandar Lampung. In contrast, the negative impact is noise, hampered mobility and damage to roads that disturb the community and changes in regional spatial planning.
许可证是政府用来控制某些活动的法律工具。班达尔楠榜市存在尚未获得许可证的仓库,导致公共秩序与和平出现问题。这项研究将讨论班达尔楠榜仓储许可证的安排,以及发放仓储许可证对公共秩序与和平的影响。本研究采用了规范性方法,审查了2021年第29号政府关于贸易部门实施的条例,并采用了实证方法,采用了定性方法和案例研究方法,并根据有目的的抽样确定了举报人。这项研究的结果是,最初,PT YHB(Yonatama Harry Bersaudara有限责任公司)拥有的仓库没有许可证。尽管如此,在收到那些感到不安的人的抗议后,仓库只有许可证。事实上,在仓库被使用之前,它应该有许可证。仓库许可证的发放证明了仓库所有者不遵守许可证规定的正当性。对社区的积极影响是为班达尔楠榜市创造了就业机会,增加了社区经济和地方收入。相比之下,负面影响是噪音、交通受阻、道路受损,扰乱了社区以及区域空间规划的变化。
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引用次数: 0
Chain of Responsibility in Land Transportation Associated with Overloading Activities 与超载活动相关的陆路运输责任链
Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2887
Dea Safira Setiono, Hilda Yunita Sabrie
Heavy vehicles are one of the modes of land transportation in Indonesia in the activity of transporting goods. A large number of transport companies creates business competition related to the supply of freight costs. To get more profit, transportation companies practice over dimension and overloading. Overloading which is more prevalent in transportation, causes losses for various groups. One of the losses can impact workers in a transportation company where the liability for the crew of the vehicle is not regulated in detail. The existence of the principle of Chain of Responsibility in regulations regarding the transportation of heavy vehicles aims to expand the responsibility for losses incurred, such as overloading practices. This principle ensures that all subjects in the logistics chain have the duty to ensure compliance with regulations, including truck owners, transportation operators, goods senders, and goods recipients.  This study discusses the responsibility of the parties in the delivery of goods related to overloading and recognizes the concept of Chain of Responsibility in transportation by land in overloading practices. The research method used is empirical juridical with a conceptual approach and a statute approach. For these problems, this study aims to analyze the accountability of the parties in overloading activities and to recognize the concept of Chain of Responsibility in land transportation in overloading practices.
重型车辆是印度尼西亚陆地运输活动中运输货物的方式之一。大量的运输公司造成了与货运成本供应相关的商业竞争。为了获得更多的利润,运输公司实行超大尺寸和超载。在交通运输中更为普遍的超载给各种群体造成了损失。其中一项损失可能会影响运输公司的工人,因为运输公司对车辆乘员的责任没有详细规定。重型车辆运输条例中责任链原则的存在,目的是为了扩大对超载行为等造成的损失的责任。这一原则确保了物流链中的所有主体都有责任确保遵守法规,包括卡车所有者、运输经营者、货物发送者和货物接收方。本研究讨论了各方在货物交付中与超载有关的责任,并承认超载实践中陆地运输责任链的概念。本文的研究方法是实证法学,包括概念方法和法规方法。针对这些问题,本研究旨在分析超载活动中各方的责任,并在超载实践中认识到陆地运输责任链的概念。
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引用次数: 0
Control Air Pollution to The Sustainable Development Goals Vietnam Perspective 控制空气污染实现可持续发展目标越南视角
Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2860
Lê Phan Thi Dieu Thao, P. T. Anh
The trend of globalization has brought great opportunities, creating favorable conditions for all countries in the world to promote and successfully implement the socio-economic growth goals set out. However, it also poses many challenges in protecting and preserving the natural living environment, which naturally plays the role of external conditions to create and maintain the life and development of humans and creatures. The process of industrialization and modernization has been strongly promoted, leading to a severe decline in the function and usefulness of environmental components in cities around the world and Vietnam. Many countries have taken systematic regulatory actions against air pollution. The method used in this research is the normative juridical method. The normative juridical method is a method using secondary data such as the law and regulations in force in Vietnam, especially those related to air pollution and suitable developments. The authors clarify the point of view on the current state of Vietnamese legislation on air pollution control. Existing issues in the polluted-air controlling policy are clarified. The study's results so that improving the law on control, management, technical regulations on air pollution control, responsibilities of relevant agencies and sanctions for polluting acts proposed air pollution in order to prevent and limit “barriers” towards the goal of sustainable development.
全球化趋势带来了巨大机遇,为世界各国推动和成功实现既定的社会经济增长目标创造了有利条件。然而,它在保护和保存自然生存环境方面也提出了许多挑战,自然生存环境自然发挥着创造和维持人类和生物生命和发展的外部条件的作用。工业化和现代化进程得到了有力的推动,导致世界各地和越南城市的环境组成部分的功能和有用性严重下降。许多国家对空气污染采取了系统的管制行动。本研究所采用的方法是规范司法方法。规范性司法方法是一种使用次要数据的方法,如越南现行的法律法规,特别是与空气污染和适当发展有关的法律法规。作者阐明了对越南空气污染控制立法现状的看法。澄清了污染空气控制政策中存在的问题。该研究的结果表明,通过改进有关控制、管理的法律、空气污染控制的技术法规、相关机构的责任和对污染行为的制裁,提出了空气污染的建议,以防止和限制实现可持续发展目标的“障碍”。
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引用次数: 0
Fulfillment of The Right to Clean Water for Post-Disaster Communities in Gumbasa District, Sigi Regency Sigi Regency Gumbasa区灾后社区清洁用水权的实现
Pub Date : 2022-12-14 DOI: 10.25041/aelr.v3i2.2765
Rosdian Rosdian, Ikbal Ikbal, Abraham Kekka
Water is a basic human need; no one can live without water. As a basic need, water is part of the requirements for an adequate standard of living for the health and well-being of all human beings. The problem currently being faced is that the availability of clean water to meet the needs of the people of Gumbasa District is decreasing after the earthquake in Sigi Regency. On the one hand, there is a view that water is a commodity (economic good), while on the other hand, it is said that water is a social good. This article aims to analyze the progress of regulating the right to water as a human right and efforts to fulfill and provide clean water after the disaster in Gumbasa District, Sigi Regency. The research method uses a normative juridical method, which analyzes library materials or secondary data. The research results show that the right to clean water implies that everyone must access water without discrimination. The role of the Sigi Regency Government is essential when people are not in the same position in getting water; the difference in each person's position is not only due to the problem of economic inequality but also to the natural conditions that exist in a particular area. These differences make it difficult for some parts of the community to access clean water, especially the fulfillment of clean water sources after the disaster.
水是人类的基本需求;没有水谁也活不下去。作为一种基本需求,水是实现全人类健康和福祉的适当生活水平所需的一部分。目前面临的问题是,在西吉县发生地震后,满足甘巴萨区人民需求的清洁水供应量正在减少。一方面,有一种观点认为水是商品(经济商品),另一方面,人们认为水是社会商品。本文旨在分析Sigi Regency Gumbasa区在将水权作为一项人权进行监管方面的进展,以及在灾难发生后为实现和提供清洁用水所做的努力。研究方法采用规范的司法方法,分析图书馆材料或二次数据。研究结果表明,获得清洁水的权利意味着每个人都必须不受歧视地获得水。当人们在取水方面处于不同地位时,西吉摄政政府的作用至关重要;每个人的地位差异不仅是由于经济不平等问题,而且是由于特定地区存在的自然条件。这些差异使得社区的一些部分很难获得清洁水,尤其是在灾难发生后,清洁水源的供应更为困难。
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引用次数: 0
Judicial Oversight on Administrative Decisions in Afghanistan 阿富汗行政决定的司法监督
Pub Date : 2022-12-14 DOI: 10.25041/aelr.v3i2.2775
Najibullah Faiez
Public authorities have taken administrative decisions. Here in Afghanistan, administrative laws are unwritten and lack proper mechanisms for judicial oversight due to the instability of four decades of war. This article, titled “Judicial Oversight on Administrative Decisions in Afghanistan”, tries to study administrative decisions in Afghanistan and seeks to provide a special mechanism for judicial oversight of administrative decisions. The article has answered the question: what are administrative decisions and its judicial oversight? It is a qualitative research conducted through the desk review method and has used an interview with academics specialists in Administrative law. This article also studied other countries' solutions for their judicial oversight.  The result of the research is judicial oversight on administrative decisions in Afghanistan does not have an appropriate mechanism and Afghanistan cannot create an administrative court like France's model. Afghanistan needs to reform judicial power to solve the administrative dispute excellently. Enacting Administrative Procedural law for administrative divan is an urgent task for Afghanistan. This law must abridge the investigation procedure, lower court expenses and increase the court accessibility to citizens to amplify the rule of law.
公共当局已作出行政决定。在阿富汗,由于四十年战争的不稳定,行政法是不成文的,缺乏适当的司法监督机制。这篇题为“阿富汗行政决策的司法监督”的文章试图研究阿富汗的行政决策,并试图为行政决定的司法监督提供一种特殊的机制。这篇文章回答了一个问题:什么是行政决定及其司法监督?这是一项通过案头审查方法进行的定性研究,并使用了对行政法学术专家的访谈。本文还研究了其他国家司法监督的解决方案。研究的结果是,阿富汗对行政决定的司法监督没有适当的机制,阿富汗也无法建立像法国那样的行政法院。阿富汗需要改革司法权,才能更好地解决行政纠纷。制定行政院长行政诉讼法是阿富汗面临的一项紧迫任务。这项法律必须简化调查程序,降低法庭费用,增加公民诉诸法庭的机会,以扩大法治。
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引用次数: 0
Law Enforcement on Sea Sand Mining Activities in Conflict with The Community in Lampung Province 楠榜省与社区冲突的海砂开采活动的执法
Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2643
Refi Meidiantama
The lack of law enforcement related to sea sand mining activities that conflict with the community in Lampung Province certainly causes many problems. In addition, the impact of the sea sand mining permit also overlaps the allocation of coastal areas and small islands and has the potential to cause quite a high social conflict and environmental ecosystems and cause of ecological disasters. This article aims to analyze law enforcement against marine sand mining activities that conflict with the community in Lampung Province. This study uses normative and empirical juridical methods with a qualitative analysis model. The results showed that sea sand mining conflicts in Lampung Province occurred due to the processes of issuing sea sand mining permits that overlapped with the fishing zones. Also in Lampung Provincial Regulation No. 1 of 2018 concerning Zoning Plans for Coastal Areas and Small Islands, there is no space allocation for the issuance of sea sand mining permits from 12 miles of coastline except for oil and gas mining in the East Lampung waters, complex conflicts due to enforcement The sea sand mining law is not clear, as evidenced by the existence of several cases of violations in the coastal sector and small islands of Lampung Province which were left without going through legal processes and imposition of sanctions.
与楠榜省社区冲突的海砂开采活动缺乏执法,这无疑造成了许多问题。此外,海砂开采许可证的影响还与沿海地区和小岛屿的分配重叠,有可能引发相当高的社会冲突和环境生态系统,并引发生态灾难。本文旨在分析楠榜省针对与社区冲突的海洋采砂活动的执法情况。本研究采用规范和实证的司法方法,采用定性分析模型。结果表明,楠榜省的海砂开采冲突是由于颁发海砂开采许可证的过程与捕鱼区重叠造成的。此外,在2018年关于沿海地区和小岛屿分区计划的楠榜省第1号条例中,除了东楠榜水域的石油和天然气开采外,没有为在12英里海岸线颁发海砂开采许可证分配空间,这是由于执法造成的复杂冲突。海砂开采法不明确,在楠榜省沿海地区和小岛屿地区发生的几起侵犯人权案件证明了这一点,这些案件没有经过法律程序和实施制裁。
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引用次数: 0
Vertical Conflict on Sea Sand Mining Activities in Lampung; Law Enforcement and Sociological Approach 南榜海砂开采活动的纵向冲突执法和社会学方法
Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2681
Bayu Sujadmiko, Refi Meidiantama
The lack of law enforcement related to marine sand mining activities that conflict with the community in Lampung Province certainly causes many problems. It can cause quite a high social conflict and environmental ecosystems and cause ecological disasters. In addition, the impact of the sea sand mining permit also overlaps the allocation of coastal areas and small islands. This article aims to analyze law enforcement against marine sand mining activities that conflict with the community in Lampung Province. This study uses an empirical normative method with a qualitative analysis model. The informant was from WALHI by Irfan Tri Musri and some miners. The results show that law enforcement for sea sand mining has to start from the law formulation, application, and execution stages of law enforcement. Next, prevention efforts to control environmental impacts that need to be performed by making maximum usage of the monitoring and licensing instruments. In addition, Lampung Province Regulation Number 1 of 2018 concerning Zoning Plans for Coastal Areas and Small Islands must be appropriately implemented for law enforcement because it is sufficient to accommodate the interests of the community. The most dominant inhibiting factors in law enforcement of marine mining in conflict with the community in Lampung Province are statutory factors and law enforcement officers who are not firm in enforcing the law of sea sand mining.
缺乏与楠榜省社区冲突的海洋采砂活动相关的执法,这无疑造成了许多问题。它可以引起相当高的社会冲突和环境生态系统,并造成生态灾难。此外,海砂开采许可证的影响还与沿海地区和小岛屿的分配重叠。本文旨在分析楠榜省针对与社区冲突的海洋采砂活动的执法情况。本研究采用了实证规范方法和定性分析模型。线人来自WALLI,由Irfan Tri Musri和一些矿工提供。结果表明,海砂开采的执法必须从法律的制定、适用和执行阶段开始。其次,需要通过最大限度地利用监测和许可证发放工具来控制环境影响的预防工作。此外,必须适当执行2018年关于沿海地区和小岛屿分区计划的楠榜省第1号条例,以便执法,因为该条例足以照顾社区利益。在与楠榜省社区发生冲突的海洋采矿执法中,最主要的制约因素是法定因素和执法人员在执行海砂开采法律时不坚定。
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引用次数: 0
Implementation of Administrative Sanctions Against Violations of Health Protocol Covid-19 in Central Lampung 对违反《新冠肺炎卫生条例》的行政处罚实施情况
Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2747
Patar Daniel Panggabean
In 2019, the world was hit by a pandemic that changed all the habits of the world's people. The pandemic was caused by the emergence of a virus that could threaten a person's life and not a few died due to the virus, namely Covid-19. The Indonesian government, both central and regional, has created a policy to limit the spread of the virus. But of course, the implementation does not always match what has been expected. Therefore, on this occasion, the author wants to research how to implement administrative sanctions for violations of the Covid-19 health protocol by people in Central Lampung. This research uses normative juridical research methods and is also assisted by empirical legal research in Central Lampung Regency. In general, research activities are carried out by collecting sources from reading materials such as books and laws and regulations, as well as conducting several interviews. The results obtained from this study are that the implementation of the Covid-19 health protocol in Central Lampung has been carried out appropriately, both by law enforcement and the community. In this case, the Central Lampung Regency Government has carried out its duties well and followed the instructions set by the President, namely Presidential Instruction No. 6 of 2020. At the regional level, the regional government has also made a policy, one of which is Regional Regulation No. 10 of 2020. The implementation of administrative law against health protocol violations has also been maximally carried out in Central Lampung Regency. Law enforcers give verbal warnings first before giving other administrative sanctions such as fines if they continue to violate or violate again. Then business actors are given administrative sanctions in the form of fines for revocation of permits, but in this case, the punishment of revocation of permits is very rarely carried out.
2019年,世界遭受了一场大流行的袭击,改变了世界人民的所有习惯。这次大流行是由于出现了威胁生命的病毒,不少人死于这种病毒,这就是Covid-19。印尼中央和地方政府都制定了限制病毒传播的政策。但是,当然,实现并不总是与预期相符。因此,值此之际,作者想研究如何对中环楠榜人违反Covid-19卫生协议的行为实施行政制裁。本研究采用规范的法律研究方法,并辅以中央楠榜县的实证法律研究。一般来说,研究活动是通过从书籍和法律法规等阅读材料中收集资料,以及进行几次访谈来进行的。从这项研究中获得的结果是,在南榜中部,执法部门和社区都适当地实施了Covid-19卫生方案。在这种情况下,中央楠绒县政府很好地履行了职责,并遵循了总统的指示,即2020年第6号总统指示。在地区层面,地方政府也制定了政策,其中之一是2020年第10号地区条例。针对违反卫生议定书行为的行政法的执行也在中央楠榜县得到了最大程度的落实。如果继续违法或再次违法,执法人员将先给予口头警告,然后给予罚款等其他行政处罚。然后对商业行为者以罚款的形式给予行政制裁,以撤销许可证,但在这种情况下,很少执行撤销许可证的惩罚。
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引用次数: 0
Relationship for The Establishment of Local Regulations in the Job Creation Law 论创造就业法中地方性法规设置的关系
Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2749
Watoni Noerdin
The job creation law was born with the aim of opening the widest possible investment climate in Indonesia. But so far, investors still face obstacles in investing in the form of difficult regulations. This can be seerightjobn in the disharmony and lack of coordination between local regulations and central government regulations. Based on this, the problem arises how is the relationship for the establishment of local regulations in the job creation law?. The method used in this research is normative legal research with a qualitative approach method with a focus on regulations and related data to answer problems. It can be concluded that Article 174 of the job creation law adds rules regarding the relationship between the central and local governments, namely the authority of local governments as part of the presidential authority. Article 176 a quo also changes a number of local government authorities. For example, the licensing authority in Article 350 of Law 23/2014. In PP No 6/2021, Article 3 Implementation of Business Licensing in the Regions is carried out by the Central Government, Provincial Government, and City/Regency Goverment in accordance with their respective authorities based on the provisions of laws and regulations. From the licensing rules, it is not executive preview as a form of preventive supervision, but top-down control that dominates. This has the potential to eliminate local content and conditions based on regional interests.
创造就业法的诞生旨在为印度尼西亚创造尽可能广泛的投资环境。但到目前为止,投资者在投资方面仍然面临着困难重重的监管形式的障碍。这可以预见到地方法规和中央政府法规之间的不协调和缺乏协调。基于此,问题产生了,地方性法规在创造就业法中的设立关系如何?。本研究采用的方法是规范性法律研究,采用定性方法,重点是法规和相关数据来回答问题。可以得出结论,《创造就业法》第174条增加了关于中央和地方政府之间关系的规则,即地方政府的权力是总统权力的一部分。第176条的现状也改变了一些地方政府当局。例如,第23/2014号法律第350条中的许可证颁发机构。在2021年6月的PP中,第3条在各地区实施营业执照由中央政府、省政府和市/自治区政府根据法律法规的规定,按照各自的权限执行。从许可规则来看,主导的不是作为预防性监督形式的行政预览,而是自上而下的控制。这有可能消除基于地区利益的当地内容和条件。
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引用次数: 0
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Administrative and Environmental Law Review
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