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All Journal PADJADJARAN Jurnal Ilmu Hukum (Journal of Law) DE'RECHTSSTAAT JURNAL ILMIAH LIVING LAW CITRA JUSTICIA : Majalah Hukum dan Dinamika Kemasyarakatan Jurnal Hukum dan Pembangunan
Ujang Bahar
Universitas Djuanda
Law, Crime, Criminology & Criminal Justice Social Sciences

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TINJAUAN YURIDIS PEMUNGUTAN PAJAK PENGHASILAN BAGI PENERIMA BONUS ATLET PROFESIONAL DI INDONESIA Ade Yusuf Hidayat; Ujang Bahar; Agus Surachman
JURNAL ILMIAH LIVING LAW Vol. 12 No. 2 (2020): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v12i2.2623

Abstract

All Indonesian people who already have income have generally become taxpayers, where they are required to report and pay taxes on income received. Both employers, employees and even athletes must pay and report their taxes. The objectives of this study are: 1) To find and analyze the juridical review of income tax collection for bonus recipients of professional athletes in Indonesia, 2) To find out and analyze the obstacles in collecting income tax for recipient of professional athlete bonuses in Indonesia. The research method used in this study is a normative juridical study that takes a qualitative approach that looks at and analyzes the legal norms in existing legislation and sociological research as supplementary data as primary data. The results of this study are: 1) Juridical review of income tax collection for recipients of professional athlete bonuses in Indonesia, that the tax on bonuses given to professional athletes can be excluded from the collection of Income Tax Article 21 because it is borne by the government. However, when submitting an Annual Notification Letter (SPT), taxpayers must still report the income received from the bonus, 2) Obstacles in collecting income tax for recipients of professional athlete bonuses in Indonesia, namely: regulations for implementing laws that are often inconsistent with the law, lack of guidance on income taxation, incomplete database, weak law enforcement against taxpayers if they violate, lack or lack of public awareness.
ASAS ITIKAD BAIK DALAM KONTRAK KERJASAMA KEGIATAN PERTAMBANGAN DI INDONESIA Teresia Dweyana Resa; Achmad jaka Santos Adiwijaya; Ujang Bahar
JURNAL ILMIAH LIVING LAW Vol. 12 No. 2 (2020): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v12i2.2625

Abstract

Every human being has a variety of interests both individuals and the interests of the group, of course, to fulfill these interests is required of other human relationships or deeds. One manifestation of human relations is carried out through a conshelf or agreement, in particular cooperation agreements. This research aims to determine the application of the principles of goodwill in the contract of cooperation in mining activities in Indonesia, how the termination of unilateral agreements and how the agreement related to the cooperation with the law Mining in Indonesia.This research uses empirical approach methods. This empirical approach is used in the hopes of being able to obtain a clear and intact picture of the background and the intricacies of the implementation of contractual agreements and also to know the constraints faced in the implementation of the agreement The. Data collection techniques and Data collection tools using observational techniques that are data collection techniques by viewing or observing directly on the research object. Documentation technique is a technique of collecting data obtained from documents that are in the form of archives or other manuscripts obtained from institutions related to research. The research object is the parties who do the cooperation agreement on mining activities in Indonesia (case study of Supreme Court decision No. 2478 K/PDT/2014)
TINJAUAN YURIDIS TERHADAP PENEGAKAN HUKUM BAGI PENGENDARA KENDARAAN BERMOTOR YANG TIDAK MEMBAYAR PAJAK Yudi Rusyadi; Ujang Bahar; Achmad Jaka Santos Adiwijaya
JURNAL ILMIAH LIVING LAW Vol. 12 No. 2 (2020): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v12i2.3276

Abstract

Increasing the ownership of motorized motorists will also increase the number of taxpayers who must pay taxes. But not a few taxpayers who later neglect the payment of the tax. This study aims to determine and analyze law enforcement and the effectiveness of fines sanctions for motorized motorists who do not pay taxes based on Law Number 22 the Year 2009 concerning Traffic and Road Transportation. The research method used in this study is normative juridical research. Law enforcement of motorized motorists who do not pay taxes based on Law Number 22 the Year 2009 concerning Road Traffic and Transport, sanctions imposed on taxpayers, first warning efforts are made in the form of notification of Motor Vehicle Tax (PKB) and late notice PKB payment. Then if the taxpayer has not appropriately responded, administrative sanctions will be in the form of fines and interest. The implementation of administrative sanctions in the form is considered less effective.
EKSEKUSI PUTUSAN HAKIM TERHADAP OBJEK HAK TANGGUNGAN YANG TELAH DILAKUKAN CESSIE Thorico Monada; Achmad Jaka Santos Adiwijaya; Ujang Bahar
JURNAL ILMIAH LIVING LAW Vol. 13 No. 2 (2021): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

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The purpose of this research is to: 1) Know how the execution of the mortgage right that has been carried out by cessie which in the process is filed a rebuttal in the district court by the parties, 2) Knowing how to resolve the execution case No. 15 / Pdt / Eks.Akte / 2003 / PN.Bgr in relation to rebuttal No. 59 / Pdt.Bth / 2005 / PN.Bgr. This research method is a normative juridical approach. The normative juridical research stage uses literature study. The results of this research are: 1) The execution of the auction conducted by the Bogor District Court is canceled by the Office of the State Wealth and Auction Service (KPKNL) because the cessie transfer process is not registered at the National Land Agency Office (BPN). 2) An Execution Petitioner must withdraw his application for execution and register a cessie at the Land Office and submit a re-application.
OPTIMALISASI PENGELOLAAN PENYERTAAN MODAL DAERAH PADA BUMD PERSERODA PERTAMBANGAN DAN PERBANKAN Endang Sumpena; Achmad Jaka Santos Adiwijaya; Ujang Bahar
JURNAL ILMIAH LIVING LAW Vol. 15 No. 2 (2023): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v15i02.9741

Abstract

This study aims to determine and analyze the management of Regional Equity Participation (PMD) in Regional Owned Enterprises (PERSERODA) as well as the regulation of supervision of the management of Regional Capital Participation (PMD) in Regional Owned Enterprises (PERSERODA). This research uses a juridical-normative approach that uses a literature study, but as long as it is necessary, interviews (interviews) can be carried out to complete the library research. From the results of the study, it can be seen that the management of PMD in Regional-Owned Enterprises (BUMD) refers to the provisions of the legislation. PMD in managing regional assets through contracts or cooperation with third parties is a regional asset that is not separated and is an unproductive asset or its utilization can still be improved. Meanwhile, the institution authorized to supervise Perseroda engaged in the financial sector is the Financial Services Authority (OJK), while for mining and tourism Perseroda until now there is no external supervisory agency and the supervision carried out is not running as it should, or in other words it has not run optimally.
IMPLEMENTASI KETENTUAN RAHASIA BANK DENGAN DATA PRIBADI NASABAH DALAM KEGIATAN OPERASIONAL PERBANKAN SYARIAH Munandar, Andra Septia; Suhartini, Endeh; Bahar, Ujang
Citra Justicia : Majalah Hukum dan Dinamika Masyarakat Vol 25, No 2 (2024): Agustus 2024
Publisher : Universitas Asahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36294/cj.v25i2.4409

Abstract

Implementasi ketentuan rahasia bank dengan data pribadi nasabah dalam kegiatan operasional perbankan merupakan kegiatan operasional perbankan yang harus diterapkan pada setiap bank agar terciptanya kepercayaan antara pihak perbankan dan nasabah. Penelitian ini bertujuan untuk Mengetahui Penerapan, Perlindungan, dan Kepastian Hukum Perbankan dalam Menentukan Rahasia Bank dengan menjaga Data Pribadi Nasabah dalam Kegiatan Operasional Perbankan Syariah. Jenis penelitian ini bersifat kualitatif. Penelitian ini menggunakan metode yang berkaitan dengan pendekatan yuridis normatif menggunakan data primer catatan lapangan yang berada pada tempat penelitian di Bank Mega Syariah Kota Bogor, daftar riwayat kasus yang pernah dianalisis dalam penelitian yaitu contoh kasus salah satu Kantor Cabang Bank Mega Syariah yang telah menghilangkan dana deposito pada tahun 2015, dan mewawancara pimpinan cabang Bank Mega Syariah Kota Bogor. Hasil penelitian diperoleh Bank Mega Syariah Kota Bogor menerapkan implementasi kepercayaan terhadap nasabah ketika melakukan proses transaksi perbankan dengan melakukan kegiatan mendokumentasi kegiatan suatu transaksi yang disimpan ke dalam arsip nasabah. Bank Mega Syariah Kota Bogor menerapkan prinsip Tata Kelola Perusahaan yang Baik atau Good Corporate Governance (GCG), pemantauan tingkat kesehatan bank dengan menggunakan metode Risk Based Bank Rating (RBBR), dan mengelola pengaduan mengenai perilaku yang melanggar hukum sistem Pelaporan Pelanggaran atau Whistleblowing System (WBS) di lingkungan Bank Mega Syariah Kota Bogor.
Permasalahan Pembayaran Ganti Rugi Pengadaan Tanah Bagi Pelaksanaan Pembangunan Untuk Kepentingan Umum Bahar, Ujang
Jurnal Hukum & Pembangunan Vol. 38, No. 1
Publisher : UI Scholars Hub

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Abstract
Peran Badan Pemeriksa Keuangan Dalam Sistem Ketatanegaraan Indonesia Bahar, Ujang
Jurnal Hukum & Pembangunan Vol. 40, No. 1
Publisher : UI Scholars Hub

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Co-Authors Achmad Jaka Santos Adiwijaya Ade Yusuf Hidayat Agus Surachman Ahmad Taufik dani purwanto Didik Supriyoko Endang Sumpena Endeh Suhartini Harry Rudyantoro Mul yadi Mul yadi Munandar, Andra Septia Rudyantoro, Harry Supriyoko, Didik Teresia Dweyana Resa Thorico Monada Yudi Rusyadi