Unram Law Review

Implementation Of Additional Tax Collection (Opsen) On Regional Taxes As A Mechanism For Increasing State Revenue And Income Reviewed From Applicable Legislation

Putri Wulansari — Mon, 30 Oct 2023 00:00:00 +0800

The tax sector has a dominant role as the government's fiscal instrument in realizing social welfare. It is because the tax sector is still in the top position as a source of state revenue and revenue. It becomes relevant if the government continues to extensify the collection and calculation of taxes and adds new types of taxes. Thus, state income remains stable and increases. However, this extensification creates problems in society which have the potential to create double taxes and increase the burden of taxes that must be paid, one of which is the regional tax opsen. This research uses a normative juridical approach with a descriptive-analytic type by examining secondary sources as primary data. This research aims to explain the relevance of regional tax opsen for the burden of taxes on taxpayers in Indonesia.

Consumer Protection Regarding The Circulation Of Fake Shampoo Is Reviewed From Law Number 8 Of 1999 Concerning Consumer Protection

Della Luysky Selian — Mon, 30 Oct 2023 00:00:00 +0800

This research aims to examine and analyze consumer protection related to the circulation of fake shampoo in terms of Law Number 8 of 1999 concerning Consumer Protection. The method used is a normative juridical research method with a descriptive analysis research type. Conclusions from the research results: (1) Consumer protection regarding the distribution of fake shampoo can be seen from the provisions of Article 45 paragraph (1) of Law Number 8 of 1999 concerning Consumer Protection and Article 1365 of the Civil Code. (2) The responsibility of business actors regarding the distribution of fake shampoo is that business actors can provide compensation to consumers related to the distribution of fake shampoo as regulated in Article 19 paragraph (2) of Law Number 8 of 1999 concerning Consumer Protection.

The Public Participation And Sustainable Development Perspective On Zero Waste Policy In Mataram City, Ntb Province

Rahmadani, Ashari, Putri Raodah — Mon, 30 Oct 2023 00:00:00 +0800

This research aims to confirm that public participation has been accommodated and actualized in the policy and the implementation of the zero-waste policy in Mataram City from a sustainable development perspective. The particular purpose of this research is to identify the involvement of the community, viewed through public participation and sustainable development indicators, in the policy and its implementation of the Zero Waste policy, which can be used as correction and evaluation for related stakeholders. The method used in this research is the normative-empirical research method, which incorporates normative legal elements supported by additional data or empirical elements. The approaches adopted were conceptual, statutory approaches, and observation of facts in the field. The types of data employed include primary data (in the form of observation of data or facts in the field) and secondary data, consisting of primary legal materials, that is, a regional regulation related to the Zero Waste Policy. Data collection techniques were literature studies and field studies, and then the data were analyzed using qualitative methods and presented descriptively.

Analysis Of Verdict Number 51/Pdt.G/2016/Pn.Kdi Concerning The Legitimacy Of Addendum Towards The Contract Of The Winner Company Tender Competitor Auction

Arida Mahmudyah, Rudy Habibie — Mon, 30 Oct 2023 00:00:00 +0800

Project problems in tender competitor auctions often occur due to several issues, one of which is the teamwork in the Raha-Tampo Shaft Road Improvement Project Package (EIB-I07) at Muna Island, Muna Regency, Southern Sulawesi. Breaking promises, whether intentional or unintentional, by a party. When a party does not experience justice in the implementation of the engagement and desires to change some of the agreement content, they can deliver a letter in the form of an addendum. The content of an addendum often contradicts the main agreement made in front of the notary. The aims of this writing are to discover and analyze the legitimacy of addendums made by parties under the hands due to the occurrence of broken promises in the certificate of cooperation agreement, and to discover and analyze the legal considerations made by the judge in determining the case 51/Pdt.Plw/2016/PN.Kdi.

This research utilized the normative juridical approach, which is a method that relies on secondary data as the primary source of information. The secondary data is obtained through library research, specifically by reviewing legal regulations, documents, or books related to the researched topic.

The result of this study mentions that, basically, an addendum can be added to an agreement as long as all parties agree. This is because adding an addendum allows for the addition, modification, or removal of a specific issue in the agreement, which is always related to the principal agreement. This is regulated in Article 1320 of the Civil Code, which concerns the conditions for an agreement to be valid. The agreement is valid because there is a mutual agreement among all parties involved, the parties have the ability to enter into a contract, and the subject matter of the agreement is legal. The main key of an addendum is the agreement between all parties, in accordance with Article 1320 of the Civil Code.

Bad Credit Liability for Defaults on Fictitious Credit Agreements / Topengan

Rudy Habibie, Arida Mahmudyah — Mon, 30 Oct 2023 00:00:00 +0800

The existence of fictitious credit cases indicates that banks need to provide more supervision in lending, and the prudential principle of banking needs to be correctly implemented. The purpose of this article is to find out the bank's responsibility to customers whose identities are used without permission in fictitious loans in terms of the Civil Code. The normative method is used in this article. The type of approach used is the statutory approach and the case approach. The legal material collection technique used is a literature study from books, laws and regulations, papers, and journals that relate to the issues discussed. The results of the discussion show that in the provisions of Articles 1365 and 1367 of the Civil Code, the employees of the bank or the bank concerned are required to provide accountability in the form of compensation to bank customers whose identities are used without permission in fictitious credit, in the provisions of Article 1365 of the Civil Code it does not further regulate the amount to be replaced in an unlawful act.

Legal Protection For Indonesian Migrant Workers In West Nusa Tenggara Province

Edi Yanto, Rena Aminwara, Sahrul — Mon, 30 Oct 2023 00:00:00 +0800

The purpose of this study, as described by the author, can be summarized as follows: first, to obtain a comprehensive understanding of the legal Forms of Protection for Indonesian Migrant Workers (PMI); second, to gain a complete picture of the role of the Regional Government of the Province of West Nusa Tenggara in the Placement and Protection of Indonesian Migrant Workers (PMI). This type of research is normative and empirical legal research, which examines legal materials and data. The approach used is a combination of a statutory approach and a sociological approach, followed by a qualitative descriptive analysis. Forms of Protection for Indonesian Migrant Workers (PMI) in positive law are regulated in Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers and Government Regulation Number 59 of 2021 concerning the Protection of Indonesian Migrant Workers. Where the forms of protection include protection before work, during work, and after work.

The Role of the Regional Government of the Province of West Nusa Tenggara in the Placement and Protection of Indonesian Migrant Workers (PMI). In general, the implementation is carried out jointly between the central government and regional governments, including P3MI, in accordance with their duties and authorities. The West Nusa Tenggara Regional Government has implemented a policy in the West Governor's Regulation concerning the establishment of P3MI branch offices. Where is the local government authorized to organize job education and training, manage the return of workers in the event of a problem according to their authority, issue P3MI branch office permits, set up assistance posts and services at places of departure and return, supervise the implementation of Placement of Indonesian Migrant Workers, and establish LTSA (One-Stop Integrated Service).

Legal Consequences Of Company Failure To Pay Policy Holding Customers

Keny Indah Gloria Kembaren — Mon, 30 Oct 2023 00:00:00 +0800

From January 2008 to September 2020, at least five life insurance companies failed to pay K Life Insurance (after this, referred to as "AJK"). AJK is a private company operating in the insurance sector under the K Group. In May 2020, the AJK company announced that the company was experiencing liquidity problems, so inevitably, payments for 2 AJK insurance products, including K Link Investa (after this referred to as "KLITA") and Protecto Investa K (after this referred to as "PIK") had to be paid and postponed as stated in the Decision on Ratifying the Peace Agreement (Homologation) Number 389/Pdt.Sus-PKPU/2020/PN-Niaga.Jkt.Pst. Several customers have signed a peace agreement with AJK, which contains a clause terminating the policy, resulting from which the agreement turns into an ordinary debt and receivables agreement. On the other hand, the company also needed help making payments for this insurance agreement. So, in this article, we will analyze the Legal Consequences of the Company’s Failure to Pay on Policy Holding Customers (Decision Study Number 647 K/PDT.SUS-PAILIT/2021). This writing is normative legal research. The research results show that the legal consequence of a company failing to pay is that the policyholder has the right to request a resolution of the problem outside of court, namely through LAPS-SJK. OJK also has the authority to punish insurance companies by limiting the business activities, giving written warnings, and revoking business licenses. The policyholder is permitted to file a lawsuit in court for non-compliance or broken promises made by the insurance company against him, namely not fulfilling the payment of benefits as agreed in the policy, and can also file a lawsuit for an unlawful act, as long as he can prove that the policyholder This policy is subject to losses caused by the insurance company. If the policyholder wants to seek resolution through bankruptcy/PKPU, they must request the OJK, and then the OJK will submit the request to the Commercial Court. When declared bankrupt, policyholders must be prioritized over other creditors.

Legal Protection For Consumers Using Dentures By Dental Services

Adevia Ayu Restiana, Sagung Putri M. E. Purwani — Mon, 30 Oct 2023 00:00:00 +0800

The research aims to analyse the legal protection for consumers who use prosthodontics by dental worker, and the legal authority and responsibility of dental worker (dentists) regarding the installation of false teeth (prosthodontics). The research used is normative legal research, using a statutory approach and a conceptual approach with primary legal material and secondary legal material. Legal protection for consumers regarding dental service practices has not been fully implemented in the Consumer Protection Law. The authority of dental worker (dentists) has been regulated in Minister of Health Regulation 39 of 2014. However, in practice, it is not implemented following applicable regulations. The responsibility of dental worker (dentists) for patients who use dentures (prosthodontists) is they provide pain relief medication due to the installation of dentures as well as repairing the installation of the dentures they have made. Additionally, the dental worker shall provide compensation following the applicable law.

The Obligation Of Local Content Requirements (Lcr) Of Power Plant From The Perspective Of The World Trade Organization (WTO)

Muzdalifah Mei Nurhayati — Mon, 30 Oct 2023 00:00:00 +0800

As a developing country, Indonesia requires foreign investments, particularly to improve the welfare of its people. Trade provisions are regulated by the World Trade Organization (WTO) mainly to reduce all potential barriers that emerge in the global investment realm. Along with the entry of various foreign products and investments, developing countries often apply local content requirements, which in Indonesian terms are known as the Tingkat Komponen Dalam Negeri (TKDN). Particularly in the field of electricity infrastructure development, the government of Indonesia regulates the minimum level of TKDN in the construction of power plants. The TKDN provisions normatively conflict with WTO principles, namely national treatment, because they are included in the illustrative list regulated in the Agreement on Trade-Related Investment Measures (TRIMS). In this article, the author uses a normative research method in which research is conducted by examining Indonesian TKDN regulations related to the construction of power plants against the WTO agreement for a more in-depth analysis. This article aims to examine whether the TKDN provisions made by the Indonesian government are parallel with the WTO policies. It can be concluded that Indonesia's TKDN policy could violate WTO provisions. Still, if the TKDN policy is for the welfare of the community and managed directly by the government, it could be excluded since it is conducted not within purely commercial profits purposes.

The Construction of Social Work Criminal Sanctions in Indonesian Criminal Law

Adwi Mulyana Hadi, Yaris Adhial Fajrin, Ade Sathya Sanathana Ishwara — Mon, 30 Oct 2023 00:00:00 +0800

Social work criminal sanctions are one of the types of sanctions formulated in the New Criminal Code (NCC). Social work criminal sanctions are oriented towards providing a deterrent effect and educating convicts so that they do not repeat the crimes they have committed. This study focuses on the analysis of the construction of social work criminal sanctions in Indonesian criminal law. This type of research is normative legal research that emphasizes conceptual and statutory approaches. The results of the study show that the concept of the formulation of social work criminal sanctions in the NCC is actually based on the theory of punishment which is retributive in nature, namely it aims to provide a deterrent effect for perpetrators of criminal acts. Social work criminal sanctions in the NCC are also an implementation of an integrative punishment system that emphasizes the human dimension and is oriented towards making convicts part of society. The orientation of social work criminal sanctions in the NCC should be carried out while guaranteeing convicts' rights and community participation to oversee the implementation of social work criminal sanctions. Suggestions from this study are the need for guidelines and technical guidelines for the implementation of social work criminal sanctions so that they can guide law enforcement officials in carrying out social work criminal sanctions.

Juridical Analysis On Gross Violation Of Human Rights In The Case Of Premeditated Murder Of Brigadier Josua Hutabarat

Joko Sriwidodo — Mon, 30 Oct 2023 00:00:00 +0800

Problems in Human Rights Court in enforcing the laws with human rights violations and gross human rights violations, the Human Rights Court has been established in the general judicial environment. Gross violations of human rights cases that recently occurred where unscrupulous members of the National Police committed acts of obstruction of justice in the case of the premeditated murder of Brigadier General Josua Hutabarat. Human rights violations by unscrupulous police officers in carrying out their duties as law enforcers may occur and must be enforced. The purpose of this study is to determine the gross violations of human rights and obstruction of justice by members of the National Police in the Hutabarat premeditated murder case. The research method used was a normative juridical approach, with the type of data used secondary data sourced from primary legal materials, such as the Criminal Code, the Corruption Eradication Law, and secondary legal materials. The result of this study shows that in the recent case of premeditated murder between members of the police, there are human rights violations by the National Human Rights Commission in the form of obstruction of justice. Related to the act of preventing, obstructing, and thwarting must be done intentionally. Analytically, the acts of” preventing” and “thwarting” can be categorized as deliberate, with the intention that the perpetrator wants the prohibited consequences to occur in the form of non-implementation of prosecution against the perpetrators of criminal acts.

Commando Criminal Liability In Indonesian And Dutch Criminal Law (A Comparative Study Of Law)

Hans Giovanny Yosua, Topo Santoso — Mon, 30 Oct 2023 00:00:00 +0800

Command responsibility is a form of criminal responsibility that aims explicitly to ensnare commanders who know and allow not to prevent their subordinates from committing criminal acts, as well as commanders who fail to take steps in the form of handing over their subordinates who have become perpetrators of certain crimes to the investigation, investigation and prosecution process. The concept of command responsibility is regulated by several international court forums such as the ICTR, ICTY, and ICC. In command responsibility, increasing steps will also be held in national criminal law in its development. Several countries that regulate commando criminal responsibility include Indonesia and the Netherlands. The two countries regulate command responsibility in criminal laws outside the Criminal Code and exclusively apply command responsibility to certain types of crimes. These crimes are classified as the most severe or gross human rights violations.

Pancasila-Based Reconstruction Of Law And Human Rights In Local Governments’ Affairs And Agencies

Rachmad Safa’at, Nuddin Harahab, Ria Casmi Arrsa — Mon, 30 Oct 2023 00:00:00 +0800

As stated in Article 8 of Law (UU) Number 8 Year 1999 regarding Human Rights, the state’s government is obliged to protect and demonstrate its citizens’ Human Rights. The state shall be committed to establishing protection and implementation of Human Rights as a discourse of necessity between the State, Constitution, and Citizens. The correlation between these three is foregrounded in Article 28I Section 4 in the 1945 Constitution of the Republic of Indonesia. The law regarding the State’s obligation was later implemented by establishing the Ministry of Law and Human Rights and regional-level regulations by the Minister of Law and Human Rights Regulation Number 34 Year 2016 regarding the indicator standards of Human Rights in the Regency/Municipal levels. However, the regulation is presumably still inadequate at representing the Central Government and Local Government’s commitment to designing regulations integrating Human Rights in civil, political, socio-economic, cultural, and developmental rights. This study uses legal constructivism as its approach and aims to develop a legal system that implements principles of law and human rights in social institutions, legal institutions, social regulators, social integration, and social engineering. The results highlight the reconstruction of Law Number 23 Year 2014 regarding Local Government, which allows local government to administer Government affairs with the Minister's or Governor's joint approval. Furthermore, the Law a quo currently urges revisions in Article 12 regarding the concurrent government’s affairs on law and human rights. To achieve this, a nomenclature of provincial and regency/municipal Law and Human Rights Office (Diskumham) is on demand to handle affairs concerning law and human rights at regional levels, in accordance with Government Regulation Number 18 Year 2016 regarding Regional Agencies.