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All Journal KERTHA WICAKSANA Jurnal Analogi Hukum
Arini, Desak Gde Dwi
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Law, Crime, Criminology & Criminal Justice

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Akibat Hukum Dari Wanprestasi Dalam Transaksi Pemesanan Hotel di Bali Secara Online Dion, Kristian Ananta; Mahendrawati, Ni Luh Made; Arini, Desak Gde Dwi
Jurnal Analogi Hukum 336-343
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.6.3.2024.336-343

Abstract

The rapid advancement of technology has made the task of booking hotel tickets easier for the public. The problem discussed in this research is the case of losses suffered by consumers due to the cancellation of onl reservations made by business actors. This is stated as a problem of default which is a condition of non-fulfillment of achievements or obligations in an agreement. This research is conducted to find out the validity, and the timing of an online hotel booking transaction agreement, especially hotels in Bali. The research method uses normative legal research that examines the problems of legal regulation or legal norm. The result of the research is that consumers have received compensation due to the cancellation of hotel reservations made by business actors. In the Civil Code, it is formulated that negligence in an agreement can be concluded as a default, which is an unlawful act in various forms of default against every obligation imposed in every provision of the applicable law. For the government, the hotel and consumers must have insight into the requirements that apply in the Law regarding default issues in online hotel bookings.
Pengaturan Pajak Pertambahan Nilai dan Pajak Penghasilan Atas Barang Dalam Transaksi Perdagangan Dengan Sistem Elektronik (E-Commerce) Mulyani , Ni Luh Debby Srinitha; Budiartha, I Nyoman Putu; Arini, Desak Gde Dwi
Jurnal Analogi Hukum 224-228
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.7.2.2025.224-228

Abstract

Online buying and selling transactions can cause issues in the tax collection system similar to those in conventional buying and selling. The policies for income tax (PPH) and value-added tax (PPN) between conventional trade systems and e-commerce are similar. The object of income tax in e-commerce transactions is what is received by the taxpayer from the increase in economic capacity, while the object of value-added tax in e-commerce transactions includes the provision of taxable goods that are sold, the use of taxable goods, taxable services, and the export of taxable goods. The research problem formulation of this study is (1) How is the taxation of objects that can be subjected to income tax (PPH) and value-added tax (PPN) in e-commerce transactions? and (2) What is the procedure for imposing income tax (PPH) and value-added tax (PPN) on goods that are transacted electronically (e-commerce)? The research method taken is based on normative legal research, and the approaches used are legislative and conceptual approaches. The goal of this research is to understand the regulation of value-added tax as well as income tax on goods in transactions conducted through internet utilization, as well as the procedure for imposing value-added tax and income tax on electronically transacted goods (e-commerce).
Tanggung Jawab PT Jasa Raharja Dalam Klaim Asuransi Terhadap Kecelakaan Lalu Lintas Penumpang Angkutan Umum Pemayun, Cok Gede Bagus Putra Premana; Budiartha, I Nyoman Putu; Arini, Desak Gde Dwi
Jurnal Analogi Hukum 131-136
Publisher : Fakultas Hukum Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jah.7.2.2025.131-136

Abstract

Traffic and road transportation play a very important role in daily human life. One of the risks that can occur in human activities is the occurrence of traffic accidents, which are unexpected and unintentional events on the road involving vehicles with or without users. Other means that cause casualties and property damage. The problems are: 1) What is the legal ratio for public transportation passengers in Article 19 of Government Regulation Number 17 of 1965? 2) How is the responsibility of insurance to passengers as victims of public transportation passenger accidents? The purpose of the study is to determine and analyze the legal ratio for public transport passengers in Article 19 of Government Regulation Number 17 of 1965 and to determine and analyze the insurance responsibility of passengers as victims of public transport vehicle accidents. The method used is the normative law method. This research is regulated in Government Regulation Number 17 of 1965 concerning the provisions for the implementation of the Mandatory Passenger Accident Insurance Fund, which aims to help underprivileged people if they have an accident in public transportation, as well as Law Number 33 of 1964 concerning the Mandatory Passenger Accident Insurance Fund In this case the Government cooperates with PT Jasa Raharja to provide coverage and procedures for insurance claims if public transportation passengers experience accidents.
Co-Authors Amerta, I Komang Arya Wisnu Astiti, I Gusti Ketut Sri Avianto, Rivaldo Dewi, Ni Kadek Diah Sri Laksmi Dewi, Ni Kadek Sintia Dion, Kristian Ananta Ganawati, Nengah I Nyoman Putu Budiartha Jaya, I Komang Ngurah Wirya Johannes Ibrahim Kosasih Luh Made Mahendrawati Mahendrawati, Ni Luh Mulyani , Ni Luh Debby Srinitha O'leary , Nella Hasibuan Pemayun, Cok Gede Bagus Putra Premana Prabancani, Putri Alam Prameswari, Ni Made Ratih Prihandani, Ni Ketut Diah Putra, I Komang Mahesa Putri, Komang Ayu Windy Widyastari Putu Ayu Sriasih Wesna Putu Suryani . Sari, Ni Putu Nita Erlina Satyawati, Ni Komang Arini Setyarini, Desak Made Sirait, Manaon Damianus Sumardiana, I Nyoman Ujianti, Ni Made Puspasutari Viswari , Vijayetta Sriratih Widiasih, Ni Nyoman Diah Wiguna S, I Gusti Agung Satrya Yuda, Kadek Indra Yudiansari, Ni Komang Sutha