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The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council 海湾合作委员会增值税立法协调的必要性
Pub Date : 2022-06-30 DOI: 10.25041/constitutionale.v3i1.2570
Tif Said Suhail Al Mazroui, Maathir Mohammed Saud Al Alawi, M. M. Thottoli, Duaa Suleiman Amur Al Hoqani, Noor Talal Hamed Al Shukaili
The elimination of discriminatory value added tax (VAT) laws on commodities are required for the proper functioning of the Gulf Cooperation Council (GCC) single market. The proper functioning of a single market entails the elimination of discriminatory internal VAT regulations of imported goods or services. Hence, the purpose of this study is to empirically examine the need for harmonizing VAT legislation among GCC countries. The data of this study was collected through a variety of sources, including the ministry's website, VAT law for each country, published articles, and other online data sources/websites with regards to VAT. The data were statistically evaluated using Microsoft Excel. The dependent variable in this study is Harmonization. The factors affecting Value Added Tax Legislation are also called independent variables. Through this search, they harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. That helps to know the challenges faced by GCC companies due to discriminatory VAT regulations and double taxation.  There is a need to harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. This study adds value by assessing the present state and the need for harmonizing VAT legislation in the GCC countries. The timely approach of the study will help policymakers, regulators, and practitioners to understand the importance of harmonizing VAT legislation in the GCC.
要使海湾合作委员会(海合会)单一市场正常运作,就必须取消歧视性的商品增值税法律。单一市场的正常运作需要消除对进口货物或服务的歧视性国内增值税规定。因此,本研究的目的是实证检验协调海湾合作委员会国家之间的增值税立法的必要性。本研究的数据是通过各种来源收集的,包括财政部的网站、每个国家的增值税法律、发表的文章以及其他有关增值税的在线数据源/网站。使用Microsoft Excel对数据进行统计评估。本研究的因变量是协调性。影响增值税立法的因素也称为自变量。通过这一研究,他们协调了海湾合作委员会国家的增值税立法,以最大限度地提高税法的有效性。这有助于了解海湾合作委员会公司因歧视性增值税法规和双重征税而面临的挑战。有必要协调海湾合作委员会国家的增值税立法,以最大限度地提高税法的效力。本研究通过评估海湾合作委员会国家增值税立法的现状和需要来增加价值。该研究的及时方法将有助于政策制定者、监管机构和从业人员了解协调海湾合作委员会增值税立法的重要性。
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引用次数: 1
Regulation of The Use of Foreign Workers in Indonesia After The Job Creation Act: Problems and Solutions 《创造就业法案》实施后对印尼使用外国工人的监管:问题与解决办法
Pub Date : 2022-06-30 DOI: 10.25041/constitutionale.v3i1.2558
Ayu Putri Rainah Petung Banjaransari
Problems in the labor law sector in Indonesia cannot be separated from the increasing number of foreign workers which are feared to take the place and role of domestic workers. This problem almost always exists every year because foreign investment enters Indonesia while bringing in foreign workers as expert workers or genuine workers from the investors' countries of origin. The entry of foreign workers is a trigger for disputes between foreign workers and domestic workers. As it is known that the Indonesian population is very large, which can be seen from the annual data of the national statistical center, while the high population is not matched by a large number of jobs, resulting in unemployment and regional economic inequality. Based on this background, the problem of foreign workers is related to the renewal of the Law of the Republic of Indonesia Number 11 of 2020 concerning Job Creation (herein after referred to as the Job Creation Law) and its implementing regulations. This paper uses a normative legal research method using legal sources from secondary legal materials. This legal research uses a legal and conceptual approach with a focus on regulations and concepts or theories or principles related to the research topic. This paper presents problems in the new regulation on foreign workers after the enactment of the Job Creation Law. In addition, this paper presents its solution efforts to overcome these problems in Indonesia. This paper uses a normative legal research method using legal sources from secondary legal materials. This legal research uses a legal and conceptual approach with a focus on regulations and concepts or theories or principles related to the research topic. This paper presents problems in the new regulation on foreign workers after the enactment of the Job Creation Law. In addition, this paper presents its solution efforts to overcome these problems in Indonesia. This paper uses a normative legal research method using legal sources from secondary legal materials. This legal research uses a legal and conceptual approach with a focus on regulations and concepts or theories or principles related to the research topic. This paper presents problems in the new regulation on foreign workers after the enactment of the Job Creation Law. In addition, this paper presents its solution efforts to overcome these problems in Indonesia.
印度尼西亚劳工法部门的问题与外国工人数量的增加密不可分,人们担心外国工人会取代国内工人的地位和作用。这个问题几乎每年都存在,因为外国投资进入印度尼西亚,同时带来外国工人作为专家工人或来自投资者原籍国的真正工人。外籍工人的进入是外籍工人和国内工人之间纠纷的导火索。众所周知,印尼的人口非常多,这从国家统计中心的年度数据中可以看出,而高人口与大量的就业岗位不匹配,导致失业和区域经济不平等。基于这一背景,外国工人的问题与印度尼西亚共和国关于创造就业机会的2020年第11号法(以下简称《创造就业机会法》)及其实施条例的更新有关。本文采用规范的法律研究方法,利用二手法律资料中的法律来源。这项法律研究采用法律和概念方法,重点关注与研究主题相关的法规和概念或理论或原则。本文提出了《创造就业法》颁布后,我国对外籍劳工的新规定中存在的问题。此外,本文还介绍了在印度尼西亚克服这些问题的解决方案。本文采用规范的法律研究方法,利用二手法律资料中的法律来源。这项法律研究采用法律和概念方法,重点关注与研究主题相关的法规和概念或理论或原则。本文提出了《创造就业法》颁布后,我国对外籍劳工的新规定中存在的问题。此外,本文还介绍了在印度尼西亚克服这些问题的解决方案。本文采用规范的法律研究方法,利用二手法律资料中的法律来源。这项法律研究采用法律和概念方法,重点关注与研究主题相关的法规和概念或理论或原则。本文提出了《创造就业法》颁布后,我国对外籍劳工的新规定中存在的问题。此外,本文还介绍了在印度尼西亚克服这些问题的解决方案。
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引用次数: 3
Restrictions to Freedom of Association, Assembly, and Spreading Opinion Post Changes to Community Organizational Law 社区组织法修改后对结社、集会和传播意见自由的限制
Pub Date : 2022-06-30 DOI: 10.25041/constitutionale.v3i1.2507
Sirajul Munir, Lailul Ilham
Protection of Freedom of association, assembly, and expression as recognition of human rights. Through the Community Organization Law, the state regulates the balance in protecting rights without neglecting social responsibility. This balance is regulated as an effort to safeguard the country's sovereignty. This paper uses the following approaches: a) conceptual approach, to look at concepts of law and democracy that are relevant to the research problem; b) statute approach, a juridical normative analytic research approach, the research based on critical thinking by referring to legal sources of the Community Organization Law. This research concludes that Pancasila seeks to build harmony and balance between individual and national interests (society). Therefore, the freedom that exists in Indonesia is not an absolute right. This means that these freedoms are subject to many restrictions established in law. Principlescontrary to Pancasila and the 1945 Constitution of the Republic of Indonesia have triggered the government to expand the prohibition against mass organizations. These principles aim to change the ideological basis of Pancasila and choose to make changes in the mechanism for revoking the status of a legal entity using the principle of contrarius actus to be more effective and efficient in taking action
保护结社、集会和言论自由作为对人权的承认。通过《社区组织法》,国家在不忽视社会责任的情况下,调节了保护权利的平衡。这种平衡是为了维护国家主权。本文采用了以下方法:a)概念方法,着眼于与研究问题相关的法律和民主概念;b) 规约法,是一种法律规范性的分析研究方法,是参照《社区组织法》的法律渊源,以批判性思维为基础的研究。本研究得出结论,Pancasila寻求在个人利益和国家利益(社会)之间建立和谐与平衡。因此,印度尼西亚存在的自由并不是一项绝对的权利。这意味着这些自由受到法律规定的许多限制。Pancasila的原则和1945年印度尼西亚共和国宪法促使政府扩大了对群众组织的禁令。这些原则旨在改变Pancasila的意识形态基础,并选择利用反向行为原则改变撤销法人地位的机制,以更有效地采取行动
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引用次数: 0
The Urgency of Independent Supervisory Authority Towards Indonesia’s Personal Data Protection 独立监管机构对印尼个人数据保护的紧迫性
Pub Date : 2022-06-30 DOI: 10.25041/constitutionale.v3i1.2535
Yulia Neta, Agsel Awanisa, M. Melisa
In the Working Committee Meeting of the Draft Law on Personal Data Protection, there was a proposal to establish an Independent Supervisory Authority in the protection of personal data. With the existence of an independent supervisory authority, it is hoped that it will create impartial and optimal independence in its supervision and enforcement. The purpose of this study is to analyze the urgency of the Independent Supervisory Authority in the protection of personal data and the ideal concept of the Independent Supervisory Authority in the protection of personal data in Indonesia based on comparisons in other countries. This study uses a normative legal research method using a statutory approach, a conceptual approach, and a comparative approach. The results of this study indicate that the existence of an Independent Supervisory Authority in Indonesia in enforcing the protection of personal data is very important given the considerations of independence, adequacy, checks and balances, and socialization. Regarding the concept of establishing an Independent Supervisory Authority, there are two choices that can be made in Indonesia, namely by establishing it specifically as a separate institution, such as Hong Kong and South Korea, or embedding and adding to the authority of existing institutions such as in Singapore and the United States. With consideration of efficiency and effectiveness, in Indonesia this can be done by attaching an Independent Supervisory Authority with other related institutions such as the Information Commission with the obligation to change the existing institutional structure as an adjustment.
在个人数据保护法草案工作委员会会议上,有人提议设立一个保护个人数据的独立监督机构。有了一个独立的监督机构,希望它能在监督和执行方面创造公正和最佳的独立性。本研究旨在通过与其他国家的比较,分析独立监管机构在保护个人数据方面的紧迫性,以及独立监管机构保护个人数据的理想理念。本研究采用规范性法律研究方法,采用法定方法、概念方法和比较方法。这项研究的结果表明,考虑到独立性、充分性、制衡性和社会化,印度尼西亚在实施个人数据保护方面存在独立监督机构是非常重要的。关于设立独立监督机构的概念,在印度尼西亚可以作出两种选择,即将其专门设立为一个独立的机构,如香港和韩国,或嵌入和增加新加坡和美国等现有机构的权力。考虑到效率和效力,在印度尼西亚,这可以通过在信息委员会等其他相关机构中设立一个独立监督机构来实现,该机构有义务作为调整改变现有的机构结构。
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引用次数: 0
Differences in the Arrangement of Leave Outside the State Responsibility for Presidential Candidates and Incumbent Regional Head Candidates Based on the Equality Before the Law 基于法律面前平等的总统候选人和现任地区领导人候选人国家责任外休假安排的差异
Pub Date : 2021-12-31 DOI: 10.25041/constitutionale.v2i2.2357
Muhamad Hadiyan Rasyadi
The existence of differences in leave arrangements outside of the state's responsibility for incumbent candidates in the Presidential and Vice Presidential Election (pilpres) and the General Election of Regional Heads and Deputy Regional Heads (pemilukada) have an impact on the sense of justice in granting political rights attached to citizens. The research describes the arrangements' differences from the equality before the law's perspective. The type of research used is normative legal research with descriptive legal research methods. The problem approach used is statutory, comparative, and conceptual approaches. The data used in this research is secondary data, with a literature study method.Furthermore, the technique used in this research is to collect, identify and analyze the data presented in a qualitative descriptive form. The results of the research and discussion show that there are differences in leave arrangements outside of the state's responsibility for presidential and vice-presidential candidates and incumbent regional heads and deputy regional heads in the presidential and regional elections. Theoretically, every legislation formulation and application must be based on the principle of equality before as a form of social justice.
在总统和副总统选举(pilpress)以及地区负责人和副地区负责人大选(pemilukada)中,国家对现任候选人的休假安排存在差异,这对赋予公民政治权利的正义感产生了影响。研究从法律面前人人平等的角度描述了这种安排的不同之处。所使用的研究类型是采用描述性法律研究方法的规范性法律研究。所使用的问题方法是法定方法、比较方法和概念方法。本研究使用的数据为二次数据,采用文献研究方法。此外,本研究中使用的技术是收集、识别和分析以定性描述形式呈现的数据。研究和讨论的结果表明,在总统和地区选举中,国家对总统和副总统候选人以及现任地区负责人和副地区负责人的休假安排存在差异。从理论上讲,每一项立法的制定和适用都必须以平等原则为基础,平等原则是社会正义的一种形式。
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引用次数: 0
Implementation of Good Governance through E-Governance in Modern Law Countries during the Covid-19 Pandemic 新型冠状病毒大流行期间现代法治国家通过电子政务实施善治
Pub Date : 2021-12-31 DOI: 10.25041/constitutionale.v2i2.2340
Neillisa Regga Syahputri, Eny Kusdarini
Good governance is a form of sound innovation and effective implementation of policies and reparations that are responsive to society's needs. In a modern legal state, the implementation of e-governance demands increasingly complex societal developments, especially during the Covid-19 pandemic, which can change the way people live so that all activities must coexist with technology. This article's approach is qualitative with a systematic literature review as a research method to conduct a comparative study of several kinds of literature by analyzing the data to produce accurate and valid data. This article shows the results of implementing good governance through e-governance in modern law countries by following technological developments amid the Covid-19 pandemic. One of the policies is using e-governance as a means of public service to facilitate the implementation of good governance in all areas of life.
善治是一种健全的创新和有效执行符合社会需要的政策和赔偿的形式。在一个现代法治国家,实施电子政务需要日益复杂的社会发展,特别是在2019冠状病毒病大流行期间,这可能改变人们的生活方式,使所有活动都必须与技术共存。本文的研究方法是定性的,以系统的文献综述为研究方法,通过对数据的分析,对几种文献进行比较研究,得出准确有效的数据。本文通过跟踪新冠肺炎大流行期间的技术发展,展示了现代法治国家通过电子政务实施善治的成果。其中一项政策是利用电子政务作为公共服务手段,促进在生活的各个领域实施善政。
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引用次数: 2
The Regulation of Continuous Election Design’s Implementation Based on the Constitutional Court’s Decision 基于宪法法院裁决的连续选举设计实施规则
Pub Date : 2021-12-31 DOI: 10.25041/constitutionale.v2i2.2295
Aufa Naufal Rishanda
This study aims to describe the consistency of judges' considerations in the Constitutional Court Decision No. 14/PUU-XI/2013 and the Constitutional Court Decision No. 55/PUU-XVII/2019 and its suitability with the design of the election administration according to the 1945 Constitution of the Republic of Indonesia. To measure the consistency of the two Constitutional Court Decisions, the meaning of the original intent of holding elections simultaneously according to the Amendment of the 1945 Constitution of the Republic of Indonesia will be used. This is normative legal research, which uses approach legislation (statute approach) and historical approach (historical approach). The results of this study indicate that the judge's considerations in the Constitutional Court Decision 14/PUU-XI/2013 are inconsistent with the Constitutional Court Decision 55/PUU-XVII/2019. Based on the original intent study, the Amendrs to the 1945 Constitution of the Republic of Indonesia disagreed on the simultaneous implementation of the General Election in Indonesia. So the judge's consideration in the Constitutional Court's decision Number 14/PUU-XI/2013, which requires simultaneous elections, is not following the design of the election administration according to the amendment to the 1945 Constitution of the Republic of Indonesia. Six alternatives for the simultaneous implementation of elections.
为了衡量两项宪法法院判决的一致性,将使用根据《1945年印度尼西亚共和国宪法修正案》同时举行选举的初衷的含义。这是一种规范的法律研究,它采用了立法方法(成文法方法)和历史方法(历史方法)。根据最初的意图研究,1945年印度尼西亚共和国宪法修正案不同意在印度尼西亚同时实施大选。同时进行选举的六个备选办法。
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引用次数: 1
Legal Problems on Regional Head Election during COVID-19 Pandemic in Indonesia 新冠肺炎疫情期间印尼地区区长选举的法律问题
Pub Date : 2021-01-01 DOI: 10.25041/constitutionale.v2i1.2200
Nila Nargis, M. I. Satriawan
The problem of the Covid-19 disease outbreak in Indonesia is of particular concern. This epidemic caused political and economic shocks to the state administration system. The problems that exist are related to the implementation of the Regional Head Election during the pandemic. This paper aims to find out the legal issues of regional head elections during a pandemic. The method used is the normative juridical method. The results of this paper show that the legal problem lies in the aspect of regulatory implementation. The government must continue to work hand in hand with handling the covid-19 outbreak and still prioritize the health of Indonesian citizens. Of course, the implementation of Regional Head Election does not violate the law based on Regulation in Lieu of Law No.2 of 2020 concerning the third amendment to Law No.1 of 2015 concerning Regional Head Election.
印度尼西亚新冠肺炎疫情问题尤其令人关切。这一流行病对国家行政系统造成了政治和经济冲击。存在的问题与大流行病期间实施区域首长选举有关。本文旨在找出流行病期间地区首长选举的法律问题。所使用的方法是规范的法律方法。本文的研究结果表明,法律问题在于监管执行方面。政府必须继续携手应对covid-19疫情,并优先考虑印尼公民的健康。当然,实行区长选举并不违反《2020年第2号代法条例(关于2015年第1号区长选举法第三次修正)》的规定。
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引用次数: 1
Implementation of Children Rights Fulfilment In Bandar Lampung Special Development Institution For Childrens 在南榜市儿童特别发展机构落实儿童权利的情况
Pub Date : 2021-01-01 DOI: 10.25041/constitutionale.v2i1.2254
Melista Aulia Nurdina
Protection of children faced in conflict with the law and undergoing a criminal period in the Special Development Institution for Children, their rights and needs must always be fulfilled. These children's rights consist of the right to education, skills guidance, health care, and others. This study aims to identify and analyze the fulfillment of children's rights that must be fulfilled in the Special Development Institution for Children. The problem in this research is children's rights that must be fulfilled in the Special Development Institution for Children. The method of implementing the fulfillment of children’s rights in the Special Development Institute for Children, factors that hinder the implementation of the fulfillment of rights in the Special Development Institution for Children. The approach to the problem used in this research is normative and empirical juridical. The data analysis in this study was conducted qualitatively. This study found that the rights of children in the Class II of Bandar Lampung Special Development Institution have been carried out well. The assisted children get formal and non-formal education; the assisted children receive self-development guidance such as hair shaving, electric welding, planting, and mind preservation. The assisted children are also free to play music, exercise, and perform worship according to their respective beliefs. Implementing the fulfillment of children's rights uses an individual approach, and its implementation uses an assessment. Officers have programs to fulfill children’s rights, such as service, guidance, implementation, and supervision. The author suggests that Class II of Bandar Lampung Special Development Institute’s officers can fulfill children's rights ranging from formal education, non-formal education, skills, self-development, religion, maximizing the individual approach method to assisted children so that they can know more about the backgrounds, needs, emotions and interests of these children, as well as improve the quality of existing advice and infrastructure.
在儿童特别发展机构保护面临法律冲突和处于犯罪时期的儿童,他们的权利和需要必须始终得到满足。这些儿童权利包括受教育权、技能指导权、保健权和其他权利。本研究旨在识别和分析在儿童特殊发展机构中必须实现的儿童权利。这项研究的问题是必须在儿童特别发展机构中实现儿童权利。儿童权利在儿童特殊发展机构实现的方式,阻碍儿童权利在儿童特殊发展机构实现的因素。在本研究中使用的方法是规范和经验的法律问题。本研究的数据分析是定性的。本研究发现,南榜市特殊发展机构II班的儿童权利得到了很好的落实。受助儿童接受正规和非正规教育;受助儿童接受剃须、电焊、种植、心灵保存等自我发展指导。受助儿童还可以根据各自的信仰自由地演奏音乐、锻炼身体和进行礼拜。落实儿童权利采用个人方式,落实儿童权利采用评估方式。工作人员有实现儿童权利的方案,如服务、指导、实施和监督。作者建议,南堡市特殊发展学院II班的工作人员可以落实儿童在正规教育、非正规教育、技能、自我发展、宗教等方面的权利,最大限度地利用个别方法来帮助儿童,使他们更了解这些儿童的背景、需求、情感和兴趣,并提高现有咨询和基础设施的质量。
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引用次数: 0
Comparasion Of Insult Regulation Towards President/Vice President In The Decree of The Constitutional Court 宪法法院令中对总统/副总统的侮辱规制比较
Pub Date : 2021-01-01 DOI: 10.25041/constitutionale.v2i1.2203
Robinsius Asido Putra Nainggolan
The reform of criminal law in Indonesia, which has become one of the discourses, is the Article regarding insults to the President and Vice President in the 2019 RUUKUHP. The government re-included several articles of insulting the president in the Draft Criminal Code formulation, which the Constitutional Court deleted through Decision Number: 013.022/PUU IV/2006. So the problem in this research is how the policy formulation of offense against the President and Vice President is following the formulation of the RUUKUHP and how the comparison of articles on insulting the President and Vice President in the formulation of the Draft Criminal Code with the Constitutional Court Judge Decision No: 013.022/PUU IV/2006. The research method used is juridical normative based on secondary data through library research data collection and data analysis. The discussion results show that the policy for the formulation of offense against the President/Vice President following the formulation of the RUUKUHP is an effort to provide legal protection to the President/Vice President as a symbol in state life. Comparing articles regarding insults to the President and Vice President in the formulation of the RUUKUHP with the Constitutional Court Decision No: 013.022/PUUIV/2006 have both similarities and differences.
印尼刑法的改革,已成为议题之一,是2019年RUUKUHP关于侮辱总统和副总统的条款。政府在宪法裁判所通过第013.022/PUU IV/2006号决定删除的刑法制定草案中,重新加入了侮辱总统的条款。因此,本研究的问题是,针对总统、副总统之罪的政策制定如何跟随国民法的制定,以及刑法草案制定中有关侮辱总统、副总统的条款如何与宪法法院第013.022/PUU IV/2006号法官判决进行比较。采用的研究方法是基于二手数据的法律规范,通过图书馆研究数据收集和数据分析。讨论结果表明,在RUUKUHP制定之后,制定针对总统/副总统的犯罪政策,是为总统/副总统作为国家生活中的象征提供法律保护的一种努力。将统合统合党制定过程中有关侮辱总统和副总统的条款与宪法法院第013.022/PUUIV/2006号判决进行比较,既有相似之处,也有不同之处。
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引用次数: 0
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Constitutionale
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