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Legal Ratio of Income Tax Regulation Towards Transfer of Rights on Land and Building Stephanie Wilamarta; Sudarsono Sudarsono; Abdul Rachmad Budiono; Bambang Sugiri
Wacana Journal of Social and Humanity Studies Vol. 21 No. 4 (2018)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

Regulations concerning income tax on rights and land in the form of buying and selling, grants and inheritance, are regulated in law number 36 of 2008, Government Regulation number 34 of 2016 and Circular of Director General of Tax number SE-20 / PJ / 2015. Some of the regulations that are considered not fulfilling the element of justice, so there is a need for research to find out about the income tax. land and buildings in the form of buying and selling, grants and inheritance focusing on the principles of justice and certainty law. The method used in This research is normative legal research using four methods of approach, namely legislation approach, conceptual approach, historical approach, and comparative approach. The results showed that justice in tax was regulated by the Government Regulation Number 79 of 1994 in conjunction with Government Regulation Number 79 of 1999 specifically regulates the imposition of Income Tax income from the transfer of rights to land and buildings with the final tariff, so that for transactions that are losing (without additional economic capability) will still be subject to income tax. The income tax collection is on income from the right, because it does not fulfill the convenience of convenience taxation, namely the imposition of tax on the transfer of rights to land transactions, especially Income Taxes. tax collection based on profit or gross income less costs (Pay as you earn).
Preparatory Examination in Civil Procedure Law: Strategies for Swift and Efficient Justice Hidayat, Imam; Abdul Rachmad Budiono; Budi Santoso; Rachmi Sulistyarini
Indonesia Law Reform Journal Vol. 4 No. 2 (2024): July, 2024
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/ilrej.v4i2.35691

Abstract

The rigidity of formal requirements in civil litigation in Indonesia has resulted in numerous cases being dismissed as "Gugatan Tidak Diterima" (Not Admissible), leading to a prolonged and wasteful judicial process. Many litigants spend considerable time and resources waiting, only to receive a verdict that denies access to substantive justice due to technicalities, undermining the principle of a speedy trial. Failure to meet formal requirements leads to many cases being dismissed as "Gugatan Tidak Diterima" (Not Admissible). With numerous cases being dismissed as such, a situation arises where the principle of a speedy trial is not upheld. This research focuses on the implementation of the principle of a speedy trial in terms of the judge's authority to examine formal requirements in civil procedural law. Based on the above background, three problem formulations are developed: (1) What is the essence of the preliminary examination applied in civil procedural law?  (2) What are the formal requirements of a civil lawsuit as a manifestation of the principle of a speedy trial? This article employs a normative juridical research method with legislative, conceptual, and historical approaches. Legal materials used include primary, secondary, and tertiary legal materials, which will be analyzed using grammatical, systematic, historical, futuristic, and theological interpretation techniques. Based on the above problem formulations, the author concludes that the main purpose of implementing pre-trial examination of formal requirements in Indonesia's civil legal system is to address the issue of high case volumes leading to many courts rejecting lawsuits. This delay in justice stems from rigid court processes and outdated procedures. Pre-trial examination helps minimize rejections and make the legal system more efficient. Therefore, clear rules are needed to ensure this examination is part of civil law procedures, either through Supreme Court regulations or legislation. Abstrak ekakuan persyaratan formal dalam litigasi perdata di Indonesia telah menyebabkan banyak kasus ditolak dengan putusan "Gugatan Tidak Diterima", yang mengakibatkan proses peradilan yang berkepanjangan dan sia-sia. Banyak pihak yang menghabiskan waktu dan sumber daya yang signifikan hanya untuk menerima putusan yang menolak akses terhadap keadilan substansial karena alasan teknis, yang pada akhirnya merusak asas peradilan cepat. Kegagalan untuk memenuhi persyaratan formal menyebabkan banyak kasus ditolak karena “Tidak Dapat Diterima”. Dengan banyaknya kasus yang dibatalkan, timbul situasi di mana prinsip persidangan yang cepat tidak ditegakkan. Penelitian ini berfokus pada penerapan asas speedy trial dalam kaitannya dengan kewenangan hakim untuk memeriksa syarat formil dalam hukum acara perdata. Berdasarkan latar belakang di atas, maka dikembangkan tiga rumusan masalah: (1) Apa hakikat pemeriksaan pendahuluan yang diterapkan dalam hukum acara perdata?  (2) Apa saja syarat formal gugatan perdata sebagai perwujudan asas speedy trial? artikel ini menggunakan metode penelitian yuridis normatif dengan pendekatan legislasi, konseptual, dan historis. Bahan hukum yang digunakan meliputi bahan hukum primer, sekunder, dan tersier, yang akan dianalisis dengan menggunakan teknik penafsiran gramatikal, sistematis, historis, futuristik, dan teologis. Berdasarkan rumusan masalah di atas, penulis menyimpulkan bahwa tujuan utama dilaksanakannya pemeriksaan syarat formil praperadilan dalam sistem hukum perdata Indonesia adalah untuk mengatasi permasalahan tingginya volume perkara yang menyebabkan banyak pengadilan menolak gugatan. Keterlambatan dalam mendapatkan keadilan ini disebabkan oleh proses pengadilan yang kaku dan prosedur yang ketinggalan jaman. Pemeriksaan praperadilan membantu meminimalkan penolakan dan membuat sistem hukum lebih efisien. Oleh karena itu, diperlukan aturan yang jelas untuk memastikan pemeriksaan ini merupakan bagian dari acara hukum perdata, baik melalui peraturan Mahkamah Agung maupun peraturan perundang-undangan.
The Relevance Of Protectıng Debtor Customer Data And Informatıon Through Bank Secrecy: A Comparatıve Study In Indonesıa, Malaysıa And The Unıted Kıngdom Putriyanti, Erma Defiana; Abdul Rachmad Budiono; Sukarmi, Sukarmi; Reka Dewantara
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to examine and analyse whether the provisions of bank secrecy are still relevant to protect the data and information of debtor customers; and how the bank secrecy rules in Indonesia compare with Malaysia and the UK in protecting debtor customers. This type of research is legal research that uses a statutory approach, conceptual approach and comparative legal approach. The results of this study indicate that protecting debtor customer data and information through bank secrecy rules is relevant. Protection of data and information of all customers is necessary because it is a human right that has been guaranteed in the constitution, besides that personal data has a certain financial value and has become a tradable asset commodity. Debtor customers have an equally important position as depositors, the bank's intermediary function will not run without the activity of channeling funds to debtor customers. Therefore, in special circumstances, debtor customers with current credit collectibility can be considered to be protected in bank secrecy. Malaysia and the UK provide more adequate protection of debtor customer data and information compared to Indonesia, which limits the scope of bank secrets to depositors and their deposits.
THE PROBLEM OF EXECUTION IN DISTRICT COURT AGAINST OVERLAPPING COURT DESCISION (A Study at the Cianjur District Court) Bagus Mizan Albab; Abdul Rachmad Budiono; Sihabudin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 2 (2025): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i2.2766

Abstract

Execution is a crown for a court especially for the head of district court to execute the court decision. In principle, execution does not need to be submitted through the district court if the losing party or defendant is willing to voluntary perform or fulfill the performance of the court decision (article 195 paragraph 1 HIR of article 206 paragraph 1 RBG). The petition of execution may only be filled against a court decision that meets the requirement for execution. In the practice law field, the problem with the implementation of execution of overlapping court decision with the similar or same object, same party, but have different court decisions. The research method used is normative juridical and the data used includes relevant legal regulation, court decisions and relevant legal literature. Therefore, towards this issue, this journal will discuss and convey solutions related to the issue of execution and its resolution strategy, with the aim that the court decision will be able to be executed (executable judgment).
EX OFFICIO JUDGE'S AUTHORITY TOWARDS FULFILLMENT OF WOMEN'S AND CHILDREN'S RIGHTS AFTER DIVORCE AS REVIEWED FROM THE PRINCIPLE OF ULTRA PETITA Helpan Setiabudi; Abdul Rachmad Budiono; Hanif Nur Widhiyanti
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 5 (2025): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.3864

Abstract

This study aims to analyze the ex officio authority of judges and the ultra petita principle in divorce cases in Religious Courts, as well as their implications for the protection of women's and children's rights. The background of this study is based on the fact that divorce cases in Indonesia continue to increase annually, but only a small proportion of decisions contain the determination of women's and children's rights after divorce without a request from the litigants. This study uses a normative legal research method with a statutory, case, and conceptual approach. Data sources consist of primary, secondary, and tertiary legal materials, analyzed using description, interpretation, evaluation, and systematization techniques. The results show that ex officio authority is an important instrument held by judges to protect the rights of vulnerable parties in divorce cases, such as determining iddah (waiting period), mut'ah (waiting for temporary dowry), child custody, and child living expenses. However, its application often clashes with the ultra petita principle, which limits judges from deciding cases beyond what the parties request. The tension between these two principles leads to inconsistent decisions, which impacts on the suboptimal protection of women's and children's rights. This study concludes that there is a need to harmonize ex officio authority and the ultra petita principle through clear technical guidelines and training for judges, so that substantive justice and legal certainty can be achieved in a balanced manner. Recommendations include strengthening judges' understanding of the protection of vulnerable groups, utilizing socio-economic data in decisions, and consistent application of ex officio authority across all Religious Courts.