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Journal : Jurnal Ilmiah Penegakan Hukum

Pemberian Keringanan Pajak Di Masa Resesi Ekonomi Berdasarkan Perspektif Islam Muhammad Citra Ramadhan
Jurnal Ilmiah Penegakan Hukum Vol 7, No 2 (2020): JURNAL ILMIAH PENEGAKAN HUKUM DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v7i2.4435

Abstract

The purpose of this study is to understand the existence of taxes in an Islamic perspective and to provide solutions related to the provision of tax breaks to the public during an economic recession based on an Islamic perspective. The research method used is a normative juridical method with secondary data. The research analysis was carried out by qualitative analysis. This research shows that first, from an Islamic perspective, the tax reduction can be done using the Rukhshah principle. The convenience in Rukhshah aims to help people to restructure their economy. By restructuring the community's economy properly, people will have more savings to increase their income through business development. With the improvement of the economy and people's income, there will be an improvement in state income from the tax sector that is better
Faktor Penghambat Penegakan Hukum Merek Di Sumatera Utara Muhammad Citra Ramadhan; Rizkan Zulyadi; Siti Nur Khadijah; Jaya Prana Pinem
Jurnal Ilmiah Penegakan Hukum Vol. 9 No. 2 (2022): JURNAL ILMIAH PENEGAKAN HUKUM DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v9i2.7155

Abstract

This research was conducted in order to identify the factors that become obstacles in the enforcement of criminal law marks in the jurisdiction of the Regional Police of North Sumatra (Poldasu). The method used in this research is normative-empirical law research (applied law research). A literature study was conducted on the legal literature, a field study was conducted on respondents with in-depth interviews with 2 officers from the Criminal Investigation Unit at Poldasu. The results of the research and discussion show that law enforcement is influenced by several factors, which then become obstacles in the implementation of the process, such as: 1) Legal factors, where the term that refers to criminal marks in Law no. 21 of 2016 concerning Marks and Geographical Indications (UU MIG) uses the word “violation” and there are provisions for complaint offenses; (Constitution); 2) Law enforcement factors, namely the parties that form and apply the law; 3) Factors of facilities and facilities that support law enforcement; 4) Community factors, namely the environment in which the law applies and is applied. 5) Cultural factors, namely as a result of work, creativity and taste based on human initiative in social life