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Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan Made Dwi Surya Suasa; I Made Arjaya; I Putu Gede Seputra
Jurnal Preferensi Hukum Vol. 2 No. 1 (2021): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.011 KB) | DOI: 10.22225/jph.2.1.3042.6-10

Abstract

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.
Penerapan Asas Hakim Aktif (Dominus Litis) dalam Persidangan di Pengadilan Tata Usaha Negara (Studi Kasus Putusan No.1/G/2017/PTUN.DPS.) Ni Komang Dewi Novita Indriyani Weda; I Made Arjaya; I Putu Gede Seputra
Jurnal Preferensi Hukum Vol. 2 No. 1 (2021): Jurnal Preferensi Hukum
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.04 KB) | DOI: 10.22225/jph.2.1.3048.27-32

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In the judiciary the Judicial State Administration plays a more active role in the trial process in order to obtain material truth. The activist of the judge is intended to compensate for the unequal position of the parties, namely the Defendant is an entity or official of the State administration and the Plaintiff is an individual or civil legal entity. In this research there are two main problems, namely (1) how is the Procedure for Making a Gathering in the State Administrative Court? (2) How is the application of the principle of active judge (dominus litis) in the stage of proof at the trial? The research method used is normative legal research with a legal approach.
Regulation of The Imposition of Criminal Sanctions against The Criminal Acts of Prostitution in Indonesian Positive Law Ida Bagus Gumilang Galih Sakti; I Made Arjaya
Jurnal Hukum Prasada Vol. 9 No. 1 (2022): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.068 KB) | DOI: 10.22225/jhp.9.1.2022.20-27

Abstract

Prostitution activities that occur in society are not only caused by pimps and sex peddlers, but are also closely related to users of prostitution services. The absence of regulations that can ensnare perpetrators of prostitution practices, especially users of prostitution services, shows the government's inconsistency in combating prostitution practices. There are two problems in this study, namely, first, how is the regulation of punishment for perpetrators of criminal acts of prostitution in Indonesian positive law and second, how is the imposition of criminal sanctions against perpetrators of criminal acts of prostitution, especially users of prostitution services through complaint offenses in the Criminal Code. This study uses normative research conducted through an assessment of the legislation and legal concepts. The approach in this study uses a legal concept approach, and a statutory approach. Based on various explanations of articles in Indonesian positive law, it is not at all clear and implicit that there are articles that regulate criminal sanctions against users of prostitution services. With the absence of legal norms related to criminal sanctions for users of prostitution services, other legal remedies can be taken to ensnare users of prostitution services through the application of a complaint offense with the alleged crime of adultery as regulated in Article 284 of the Criminal Code.
Pelaksanaan Eksekusi Benda Bergerak Yang Tidak Dibebani Jaminan Fidusia Di Perkoperasian I Made Arjaya; Nyoman Putra Suhambara
Batulis Civil Law Review Vol 2, No 2 (2021): VOLUME 2 NOMOR 2, NOVEMBER 2021
Publisher : Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/ballrev.v2i2.689

Abstract

Guarantee execution is one of the ways when the debtor is negligent in carrying out his obligations which are carried out in accordance with applicable legal procedures. Furthermore, two basic problems are formulated to be studied, namely: 1). How is the execution of movable objects that are not burdened with Fiduciary Guarantees? And 2). What legal efforts can be made by the creditor if the execution of movable objects that are not burdened? this section also describes the purpose and benefits of writing and the originality of research as the work of the real writer. This study uses an empirical juridical approach, data obtained through library research and direct research in the field. Based on the results of the study, it can be concluded that. Judging from the law enforcement theory, the execution of collateral objects with fiduciary guarantees at the Cooperative, namely when the debtor is declared default, the cooperative will seize the object of collateral, takeover or disbursement of collateral objects under the hand, and auction the guarantee object based on the Selling Power. And the creditor's legal efforts according to the theory of legal protection cannot be implemented, namely the cooperative as the creditor will take a non-litigation path such as negotiation and mediation. And if the non-litigation path does not produce results, the cooperative will take a litigation route, namely to file a lawsuit to the court on the basis of a default made by the debtor.
Authority and Procedures for Determination of the Foundation Managers I Made Arjaya; Ni Wayan Umi Martina; Ida Bagus Erwin Ranawijaya
Sociological Jurisprudence Journal Vol. 1 No. 2 (2018)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/scj.1.2.728.67-73

Abstract

The purpose of this study is to find out who is authorized and how the procedure of determination the foundation managers. The method used in this research is the method of normative legal research with statute approach, conceptual approach and case approach. Research location in Denpasar Bali. Sources of legal material are legislation, and cases faced by the DJ foundation. How to collect legal materials is to use the card system. The result of the research is the authority to determination the foundation managers by the foundation trustees and the procedures of determination the foundation managers begins with the supervision conducted by the supervisor of the foundation, followed by the temporary dismissal, then proceed with clarification meeting from the managers of foundation, which can lead to the determination of the foundation managers.
The Role of the Curator as a Mediator in the Settlement of a Bankruptcy Case I Made Arjaya; Ni Wayan Umi Martina
Sociological Jurisprudence Journal Vol. 2 No. 1 (2019)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/scj.2.1.997.58-61

Abstract

The purpose of this study is to look for the efforts that can be made by debtors to have their cases of bankruptcy resolved peacefully and to examine the procedures to be undertaken by Curator to achieve peace in the efforts of settling the case of so bankruptcy. This type of research is normative legal research done with a statute approach, conceptual approach, and case approach to legislation. The legal materials were collected by applying the method of library research. The results of data analysis show that in order to achieve peace in the settlement of the cases of bankruptcy, a a debtor needs to immediately make a rational peace plan that is acceptable to the creditors. In achieving this, the curator takes a key role to convice the debtors to make a good decision in preparing a plan of peace. The implication is the prepapred peace plan should be made sure capable of assuring the creditors to take. Thus, it is the curator’s responsibility to also convince the creditor to accept the plan of peace made by the bankrupt creditors. Keywords: Bankruptcy; Curator
LAW ENFORCEMENT AND PROTECTION OF NOTARIES IN THE CRIMINAL DOMAIN AND LAW OF NOTARY POSITION (CASE STUDY OF DECISION NUMBER 196/PID.B/2019/PN DENPASAR) Gede Amatya Ananta; I Made Arjaya; Anak Agung Istri Agung
NOTARIIL Jurnal Kenotariatan Vol. 6 No. 1 (2021)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jn.6.1.3612.38-45

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Notary is an official authorized to make an authentic deed in accordance with the provisions of Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning Position of Notary (UUJNP). In carrying out his duties, the notary must uphold the moral values ​​and professional ethics and must obey the applicable law so as not to make mistakes which will carry risks for the notary himself and cause harm to the community. Risks arising from negligence for the notary public in their duties are in the form of enforcement of sanctions both civil sanctions, criminal sanctions and administrative sanctions. This study analyzes criminal enforcement of notaries, as well as norm conflicts that arise between criminal decisions by judges against notaries and the applicable laws. The aims of this study is to find out the enforcement and sanctions against notaries in the realm of criminal law and notary office law based on case study of decision number 196 / pid.b / 2019 / pn Denpasar), and to determine the form of legal protection against notaries. This study uses the normative juridical method. The results of this study revealed that there are two elements in law enforcement and protection of notaries, namely preventive and repressive. Preventive in the form of supervision of notary practices and repressively is the imposition of sanctions. The form of legal protection for notaries is carried out by the Notary Supervisory Board and the Notary Honorary Council.
PENYELESAIAN SENGKETA UTANG PIUTANG MELALUI PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG (PKPU) DI PENGADILAN NIAGA (Studi Kasus PKPU PT.Rendamas Realty dan Jane Christina Tjandra, Putusan No.4/Pdt-Sus/PKPU/2017/PN.Niaga Sby) I Made Arjaya; A.A Sagung Laksmi Dewi
KERTHA WICAKSANA Vol. 12 No. 1 (2018)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kw.12.1.2018.46-55

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui Kewenangan Pengurus/Kuratordan Prosedur Penundaan Kewajiban Pembayaran Utang (PKPU)/ Kepailitan PT. Rendamas Realty dan Jane Christina Tjandra di Pengadilan Niaga pada Pengadilan Negeri Surabaya. Jenis penelitian yang dipergunakan adalah penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan kasus. Hasil yang diperoleh adalah Kewenangan Pengurus dalamPenundaan Kewajiban Pembayaran Utang (PKPU) PT. Rendamas Realty dan Jane Christina Tjandra di Pengadilan Niaga pada Pengadilan Negeri Surabaya adalah mengumumkan Putusan, menyelenggarakan Rapat-rapat,menerima dan menyiapkan Daftar Tagihan Kreditor,menyiapkan Rencana Perdamaian,menyiapkan Daftar Voting dan membuat Laporan.Prosedur Penundaan Kewajiban Pembayaran Utang diawali dengan adanya Permohonan yang diajukan oleh Debitor atau oleh Kreditor. Permohonan tersebut harus dikabulkan oleh Pengadilan dengan menerbitkan Putusan yang berisi Penundaan Kewajiban Pembayaran Utang Sementara (PKPUS) paling lama 45 hari dan dapat diperpanjang dengan menerbitkan Putusan Penundaan Kewajiban Pembayaran Utang Tetap (PKPUT) paling lama 270 hari. Putusan PKPU harus menunjuk Hakim Pengawas dari hakim pengadilan serta mengangkat 1 (satu) atau lebih Pengurus yang bersama dengan Debitor mengurus harta Debitor. Kata kunci: Kepailitan, Kurator, Debitor, Kreditor Abstract The purpose of the research is to know the authority of administrator and the prosedures of rescheduling debt payment/ bankruptcyPT. Rendamas Realty dan Jane Christina Tjandra at Surabaya Comercial Court. The type of research is normative law research with statute approach and case approach. The result is The Administrator/Receiver have authority to announced court statement, organizing meetings, receive registration, prepare the creditor bill list, preparing settelmen plan, prepare a voting list and make a report. The procedures of rescheduling debt payment begins with an application filed by a debtor or creditor. The application must be granted by the court by issuing a statement for 45 days and can be extended up to 270 days. Keywords: Bankrupcy, Receiver, Debtor, Creditor
Pelaksanaan Rencana Kegiatan Tahunan yang Mengatur CSR Pada BPR di Kabupaten Badung I Made Arjaya; Desak Gede Dwi Arini; P. B. Pramana
KERTHA WICAKSANA Vol. 14 No. 1 (2020)
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1312.245 KB) | DOI: 10.22225/kw.14.1.2020.39-46

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This study focuses on the application of Corporate Social Responsibility (referred in CSR) in Bank Perkreditan Rakyat (BPR), in Badung Regency. This BPR is expected to be able to prosper the surrounding community and carry out the mandate of PERDA Badung Regency No. 6 of 2013 concerning Corporate Social Responsibility. This research has two problem formulations, namely how is the arrangement of CSR in the BPR annual activity plan in Badung Regency and how is the implementation of the annual activity plan governing CSR in the BPR in Badung Regency. The method used is the empirical research method. This research is directly looking for data to the field. The results of the study show that corporate social responsibility is a company's commitment in improving the community's economy which is beneficial to the company and the general public. The regulation of corporate social responsibility at BPRs in Badung Regency, namely Law No. 40/2007 concerning Limited Liability Companies, PP No. 47/2012, and Badung Regency Regulation No. 6/2013. In the implementation of CSR in BPR in Badung Regency, it has been running well as in terms of education, scholarships for outstanding students and introduction of banking products to the local community.
The Strength of Traditional Villages in Managing Coastal Areas in Bali I Made Arjaya
Law Doctoral Community Service Journal Vol. 1 No. 1 (2022): Law Doctoral Community Service Journal
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.132 KB) | DOI: 10.55637/ldcsj.1.1.4430.54-59

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The existence of Traditional Villages in Bali is still alive and active, supported by Hindu religious culture which is very thick in the daily life of the people who support the Traditional Village. The island of Bali is an island that has a very charming coastline that surrounds it. From the beach in the west of the island of Bali, namely in Jembrana Regency, there are Gilimanuk Beach, Melaya Beach, Candikusuma Beach, Pefruit Beach, Baluk Rening Beach, Pengambengan Beach, Perancak Beach, Tumbles Beach, Yeh Embang Beach, Rambut Siwi Beach, Pulukan Beach, Pekutatan Beach, Selabih Beach. In Tabanan Regency there are Soka Beach, Antap Beach, Bebali Beach, Kelecung Beach, Tidal Beach, Batu Tampih Beach, Belong Beach, Kutikan Beach, Tanah Lot Beach. In Badung Regency there are Nyanyi Beach, Cemagi Beach, Munggu Beach, Seseh Beach, Canggu Beach, Batu Bolong Beach, Berawa Beach, Kayu Putih Beach, Batu Belig Beach, Petitenget Beach, Seminyak Beach, Legian Beach, Kuta Beach, Segara Beach, Beach Germany, Tuban Beach, Kelan Beach, Kedonganan Beach, Jimbaran Beach, Uluwatu Beach, Nyang Nyang Beach, Pandawa Beach, Tanjung Benoa Beach. In Denpasar City there are Benoa Beach, Serangan Beach, and Sanur Beach. In Gianyar there is Purnama Beach, Saba Beach, More Beach. In Klungkung Regency there is Watu Klotok Beach. In Karangasem Regency there are Padangbai Beach, Candidasa Beach, Tulamben Beach. In Buleleng Regency there is Lovina Beach, and other beaches.
Co-Authors A.A Sagung Laksmi Dewi A.A. Putu Yudha Maha Putra Anak Agung Istri Agung Anandia, I Gusti Agung Ayu Sita Arini , Desak Gede Dwi Arini, Desak Gde Dwi Arini, Desak Gede Dwi Cinta Saraswati Desak Gde Dwi Arini Desak Gede Dwi Arini Dewi, A.A Sagung Laksmi Diah Gayatri Sudibya Faikotul Masruchah Frederika Ni Made Dwita Noviyanti Gede Amatya Ananta Gusti Ayu Ade Diah Gamatri I Gede Ardian Paramandika I Ketut Kasta Arya Wijaya I Ketut Widia I Made Minggu Widyantara I Made Pria Dharsana, I Made Pria I Made Suwitra I Nengah Laba I Nyoman Gede Sugiartha I Nyoman Gilang Wayska Prastika I Putu Angga Permana I Putu Esha Wiryana Putra I Putu Gede Seputra I wayan Denny Syaputra I Wayan Rideng I Wayan Wesna Astara I Wayan Wesna Astara Ida Ayu Gita Dehardha Ida Bagus Erwin Ranawijaya Ida Bagus Gumilang Galih Sakti Indah Permatasari Johannes Ibrahim Kosasih Joniada, I Made Wisnu Juliantini, Ni Nyoman Kadek Widhiantari Ningsih Karma, Ni Made Sukaryati Leomardo Ebedkena Tabuni Lia Siti Sawaliah Lia Siti Sawaliah Luh Made Mahendrawati Made Dwi Surya Suasa Mahawira, Made Dananjaya Manuaba, Ida Bagus Triwikrama Sena Ni Komang Arini Styawati  Ni Komang Dewi Novita Indriyani Weda Ni Komang Mahyuni Gita Paramita Ni Luh Made Mahendrawati Ni Luh Putu Sri Laksemi Dharmapadmi Ni Made Puspasutari Ujianti Ni Made Yuyeni Gita Sari Ni Putu Diah Kurniawandari Ni Wayan Umi Martina Ni Wayan Umi Martina NI WAYAN UMI MARTINA, NI WAYAN UMI Nyoman Putra Suhambara P. B. Pramana Pramana, I Gede Aris Eka Pramana, I Putu Bayu Putra, I Ketut Wira Cipta Putu Suryani . Ramadika, I Ketut Gede Adi Sahadewa, Anak Agung Gede Ananta Wijaya Sandi Herintus Kabba Santosa, I Putu Bagus Eko Hadhi SETIAWAN, Armand Setyawan, I Putu Hendra Styawati, Ni Komang Arini Sudibya, Diah Gayatri Umi Martina, Ni Wayan Widiati, Ida Ayu Putu Wisnumurti, Anak Agung Gede Oka