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All Journal Awang Long Law Review Indian Journal of Forensic Medicine & Toxicology
Achmad Ruslan
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Law, Crime, Criminology & Criminal Justice Public Health

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The Government’s Responsibility for the Fulfillment of the Right to Education for Child Labour in Working Relationships Nur Paikah; Achmad Ruslan; Marwati Riza; Iin Karita Sakharina
Indian Journal of Forensic Medicine & Toxicology Vol. 15 No. 2 (2021): Indian Journal of Forensic Medicine & Toxicology
Publisher : Institute of Medico-legal Publications Pvt Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37506/ijfmt.v15i2.15036

Abstract

The purpose of this study is to analyze the setting of the education right for child labour in workingrelationships. The method used in this study is empirical normative. The results showed that the regulationof the fulfillment of the education right for child labour in the working relationship have not been maximal,because there is still a legal void in the Employment Law and the absence of synchronization of Law No.20 of 2003 on the National Education System, Government Regulation No. 48/2008 on Education Funding.The implementation of the 20% education budget has not been achieved so that uneven education is enjoyed.Therefore, a revision of the rules on the fulfillment of educational rights for child labour in an integrated andharmonious working relationship is required.
EXECUTION OF TAX DELINQUENT ASSETS AGAINST MORTGAGE RIGHTS AT STATE-OWNED ENTERPRISE BANKS Samuel Maraja Agung; Syamsul Bachri; Achmad Ruslan
Awang Long Law Review Vol. 5 No. 1 (2022): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.135 KB) | DOI: 10.56301/awl.v5i1.560

Abstract

This paper aims to analyze the legal aspects of the execution of tax arrears assets that have been tied to Mortgages in State-Owned Banks. This type of research is normative legal research using a statutory approach and a conceptual approach. Primary legal materials, secondary legal materials, and tertiary legal materials were obtained through library studies and supplemented by interviews. The collected legal materials are then analyzed qualitatively. The results showed that the tax office has the right to receive prepayment for the execution of the taxpayer's property due to a tax debt. State-owned banks also have the right to receive repayments first compared to other creditors for the execution of mortgage objects, as a result of default by the debtor. In this case, the Tax Office and the State-Owned Bank both have the right to receive payment first compared to other parties. Based on the applicable regulations, there is no article that specifically and in detail regulates which payment should be prioritized if the Tax Office and State-Owned Bank both have an interest in the execution of the same object for the settlement of tax debts and debts to creditors. Therefore, it is necessary to coordination between the Tax Office and State-Owned Banks to obtain solutions in solving problems, with consequences that are not detrimental to the Tax Office and State-Owned Banks.
Co-Authors Iin Karita Sakharina Marwati Riza Nur Paikah Samuel Maraja Agung Syamsul Bachri