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All Journal Musamus Law Review Jurnal Justitia : Jurnal Ilmu Hukum dan Humaniora Jurnal Geuthee Supremasi Hukum JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Pengabdian Kepada Masyarakat Indonesia
Ilham Aji Pangestu
Faculty Of Law, Syekh-Yusuf Islamic University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Supremasi Hukum

 1 
MONITORING KEPATUHAN NEGARA PESERTA KONVENSI PENGUNGSI MELALUI SISTEM MONITORING HAM INTERNASIONAL Ilham Aji Pangestu; Irma Sri Rejeki
SUPREMASI HUKUM Vol 18 No 01 (2022): Supremasi Hukum
Publisher : Universitas Islam Syekh Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jsh.v18i01.2161

Abstract

This study aims to find out how to monitor the compliance of countries participating in the convention through an international human rights monitoring system. This research is a normative legal research. The approaches used in this research include the statutory approach and the case approach, which are obtained from legal materials conducted through a literature study. Based on research, it is known that there is no monitoring system for state compliance with a convention, in this case the refugee convention. Reservations in conventions are often excluded on grounds of State ownership. On the other hand, refugees themselves have the same human rights as other human rights. International human rights monitoring mechanisms consist of treaty-based mechanisms and charter-based mechanisms. The international human rights monitoring system is the one most closely related to the supervision of participating countries/monitoring of the 1951 Convention considering the system between refugees and the human rights attached to it. In this case, the international human rights monitoring mechanism that can be used is a mechanism based on a treaty or a mechanism based on an international agreement. Keywords: Refugee Monitoring; Internasional Human Right Mnitoring; Refugee Convention
EKSISTENSI PAJAK BAGI PEMBANGUNAN NASIONAL Zakka Pranggapati Janges; Ilham Aji Pangestu
SUPREMASI HUKUM Vol 17 No 01 (2021): Supremasi Hukum
Publisher : Universitas Islam Syekh Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jsh.v17i01.1161

Abstract

Taxes are mandatory contributions imposed on the public coercively by state without direct reciprocal obtained from the tax payment. The main purpose of such is as state revenue for national development which aims to improve the welfare of its people and is collected based on the principle of justice. This can be observed from 3 perspectives, which is philosophical, juridical, and sociological perspectives. Philosophically, tax collection is fair because it is desired and approved by the public through DPR as the people’s representative who creates law on tax collection. Moreover, the collected taxes are also for national development in order to achieve welfare state. Juridically, the government has made efforys to improve tax regulations to keep up with the times and society since the early days of independence, such as UU KUP that has beed revised several times from 1983 to 2009. In addition, the issued tax regulations also prioritize elements of justice such as PPh which in calculation uses progressive rates and PTKP. Sociologically, public awareness is still lacking. This can be solved by government efforts to create good image of tax by implementing the principles of good governance in order to create social trust and the people themselves want to pay taxes (voluntary tax compliance). Keywords: Tax, National Development, Principle of Justice, Welfare State.
Co-Authors Adhari, Nursanda Rizki Ari Suseno Chika Putri Nuralifah Fitri Fitri Fitri Fitri Hubi, Zindan Baynal Irma Sri Rejeki Irma Sri Rejeki Irvan Arif Kurniawan Muhammad Mpu Samudra Muhammad Rizqi Fadhlillah Rizal Fahmi Sunarya Sunarya Syarifah Izzatul Maula Zakka Pranggapati Janges