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Analisis Hukum Perpajakan terhadap Investasi Properti Terkait dengan Penerimaan Pajak di Kota Medan Budiman, Syarioto; Ginting, Budiman; Maharani, Utary; Lubis, Anggreni Atmei
ARBITER: Jurnal Ilmiah Magister Hukum Vol 2, No 1 (2020): ARBITER: Jurnal Ilmiah Magister Hukum Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.004 KB) | DOI: 10.31289/arbiter.v2i1.99

Abstract

The method used in this research is normative juridical approach is prescriptive to examine the sources of literature relevant to the theme of research, including research on the general principles of law, legislation, as well as provisions on the cash receipts from the tax sector property. Implementation of the UN tax collection and BPHTB include data collection, assessment, determination, administration and comprehensive services, of course this is not easy and has many obstacles. The obstacles encountered in the area of property tax collection comes from internal and external side. In terms of internal investment required a high cost in the provision of facilities, shortage of human resources in collecting taxes, updating the data base, while in terms of the external is the awareness of the community in paying taxes, their mode of misappropriation of law and the administration of the taxpayer, as well as the role of  notary still less than the maximum help in the collection of property taxes.
Misogyny Portrayed In Christina Dalcher’s Vox Maharani, Utary; Andayani, Ambar; Jupriono, D.
International Journal of Educational Research & Social Sciences Vol. 5 No. 3 (2024): June 2024 ( Indonesia - Ethiорiа - Nigeria )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v5i3.799

Abstract

Misogyny is described as hatred of or prejudice against women. It comes together as the cause and effect, part of the cycle with Patriarchy and feminism. The research focuses to find the cause of misogyny and show the portrayal of misogyny reflected by the male character in Christina Dalcher’s Vox. This study is also aimed to explain the effect of misogyny toward Jean McClellan’s life as the main female character in the novel. The writer uses the aspect of misogyny by Kate Manne which discusses two aspects of misogyny, overt, and violent to describe more on the portrayal of misogyny in the analysis. This study uses qualitative research as the method of the study. The results show that there are two causes that arise misogyny through the novel such as women’s character achievement, and pure movement. The misogynist shows the discrimination, harassment, and social judgment toward Jean in workplaces and society in the story. It affects Jean’s life, makes her life in terrified feeling, and constantly losing confidence in herself.
Kedudukan Hukum Ahli Waris Yang Hilang Menurut Hukum Islam Berdasarkan Putusan Mahkamah Agung No.0057/PDP-P/2014/PA.YK Nugraha, Abdi; Thaib, M. Hasballah; Bin Hasballah, Zamakhsyari; Maharani, Utary
Journal of Law & Policy Review Vol 2, No 1 (2024): Journal of Law & Policy Review, June 2024
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v2i1.451

Abstract

Orang yang hilang dalam fikih Islam, atau dikenal sebagai "mafqud," merupakan seseorang yang keberadaannya tidak diketahui, sehingga tidak pasti apakah mereka masih hidup atau telah meninggal dunia. Status seseorang yang hilang, apakah masih hidup atau sudah meninggal, harus ditentukan, terutama jika terkait dengan hukum waris. Ahli waris yang hilang tetap memiliki hak terhadap bagian warisannya sesuai dengan ketentuan hukum waris, sampai ada kepastian hukum mengenai kematian ahli waris tersebut. Penelitian ini menggunakan metode deskriptif-analitis dengan jenis penelitian yuridis normatif. Sumber data utama melibatkan bahan hukum primer, ditambah dengan bahan hukum sekunder dan tersier. Metode pengumpulan data melibatkan studi kepustakaan, wawancara, dan analisis data secara kualitatif. Hasil penelitian menunjukkan bahwa hak ahli waris yang hilang tetap berlaku sampai ada kepastian hukum mengenai kematian mereka. Seseorang yang hilang harus memperoleh kepastian hukum melalui Pengadilan Agama. Pertimbangan hukum hakim dalam menetapkan status orang yang hilang, sebagaimana tergambar dalam Putusan Mahkamah Agung No. 0057/PDT-P/2014/PA.YK, didasarkan pada bukti yang menunjukkan bahwa orang yang hilang masih hidup, sehingga hak-hak mereka tetap melekat. Hal ini didukung oleh bukti dan kesaksian yang menegaskan bahwa tidak ada kejadian yang sangat mungkin menyebabkan orang yang hilang tersebut telah meninggal dunia.