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All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Indonesian Journal of Education and Development Research
Balraj Kaur
Universitas Tarumanagara
Humanities Computer Science & IT Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Perwujudan Sila Ke-5 Pancasila Dalam Peraturan Wajib Pajak di Indonesia Sheren Agapena Hosaya Liunda; Balraj Kaur; Rasji Rasji
Indonesian Journal of Education and Development Research Vol. 2 No. 1 (2024): Januari 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ijedr.v2i1.1583

Abstract

Pajak dianggap sebagai salah satu tanggung jawab utama setiap warga negara Indonesia yang mempunyai penghasilan. Kewajiban membayar pajak tidak dapat dihindari, kecuali dalam keadaan tertentu seperti kematian atau keadaan tertentu. Pemungutan pajak dianggap wajib karena kontribusinya yang signifikan sebagai sumber utama penerimaan negara. Sistem perpajakan Indonesia diatur oleh Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Setiap kegiatan pembangunan bangsa memerlukan dana, dan sumber utama dana negara berasal dari pajak yang masuk dalam Anggaran Pendapatan dan Belanja Negara (APBN). Oleh karena itu, penerimaan pajak mencerminkan implementasi nilai-nilai Pancasila, khususnya dalam mewujudkan keadilan sosial bagi seluruh warga negara Indonesia.
Protection of Intellectual Property Rights in Franchise Agreements Sheren Agapena Hosaya Liunda; Ela Suryani; Evaline Suhunan Purba; Balraj Kaur; Made Aubrey Josephine Angelina; Rahaditya Rahaditya
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2024): January 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v3i1.1517

Abstract

In the context of franchising in Indonesia, the concept implies that granting a franchise is always related to granting permission or license to use and utilize certain Intellectual Property Rights (IPR), including brands and confidential business information. The right to exploit and use these two types of IPR cannot be separated. The research method used is a normative juridical research method. In this approach, research is carried out by basing the analysis on statutory regulations as the main legal source. In a Franchise agreement, the use of Intellectual Property Rights by the Franchisee must be regulated in writing in the contract. This includes Trademark Rights, Patents, and Copyrights. Violation of this right may result in legal action, both civil and criminal, in accordance with applicable laws.
Co-Authors Ela Suryani Evaline Suhunan Purba Made Aubrey Josephine Angelina Rahaditya Rahaditya Rasji Sheren Agapena Hosaya Liunda