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Journal : Jurnal Hukum Sehasen

Arrangement and Implementation of Pancasila Industrial Relations in Company Regulations and Collective Labor Agreements Bernard Brando Yustisio; Niru Anita Sinaga; Sujono Sujono
JURNAL HUKUM SEHASEN Vol 9 No 2 (2023): Oktober
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v9i2.4661

Abstract

The affirmation of the constitution means that to take all actions in the realm of industrial relations must be based on the law or the provisions of the applicable labor legislation to provide protection for workers/laborers as also regulated in the Human Rights Act. Therefore, it is interesting to examine how the Pancasila Industrial Relations Norms in Indonesian Labor Legislation and How the Implementation of Pancasila Industrial Relations in Making Company Regulations and Collective Labor Agreements in a Company. To answer these problems, normative legal research methods are used (juridical normative) with a statutory approach, conceptual approach, and comparative approach, using secondary data obtained from primary, secondary and tertiary legal sources. The research found that Pancasila industrial relations norms originated from Pancasila which is a tangle of main basic values is a crystallization of various values that live in society as the soul of the nation (volskgeist) and guiding star (leidstar) in social life, because the main basic value is still very abstract and cannot be legally enforced, or cannot be sanctioned if violated, then as a concretization of these basic values must be outlined in legislation so that it can be enforced and sanctioned if violated and the Implementation of Pancasila Industrial Relations in Making Company Regulations and Collective Labor Agreements in a Company, should involve and accommodate the aspirations of workers through trade unions / workers' representatives in making Company Regulation policies (PP) and Collective Labor Agreements (PKB). Pancasila Industrial Relations is part of contractual relations as a mutual agreement between employers and workers, the achievements and implementation of the agreement should not conflict with Pancasila Industrial Relations and justice.
Aviation Safety Management System Arrangements to Realize Security and Safety at Halim Perdana Kusuma Airport Dwi Retno Astuty; Niru Anita Sinaga; Mardianis Mardianis
JURNAL HUKUM SEHASEN Vol 9 No 2 (2023): Oktober
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v9i2.4662

Abstract

Regulation of aviation safety management system to realize security and safety at Halim Perdana Kusuma Airport. This thesis raises the issue of aviation safety arrangements based on international rules at the airport in relation to the application of safety management systems and the implementation of these rules in accordance with Law Number 1 of 2009 concerning Aviation and its implementing regulations, especially at Halim Perdana Kusuma Airport. The safety and security of national aviation regulated in the Aviation Law includes guidelines that are in accordance with ICAO provisions regarding the State Safety Program. ICAO standards require Indonesia as a member state to develop a National Aviation Safety and Security Program to achieve an Acceptable Level of Safety (AIoS) and a safety management system for aviation service providers. Furthermore, researchers conduct legal analysis of primary legal materials and secondary legal materials related to the problems studied. The type of research that the author uses is an empirical juridical research method conducted by means of field research through interviews and examining library materials or secondary data. In the discussion of this research, it is known that aviation safety arrangements based on international rules at the airport in relation to the application of the Safety Management System are regulated based on the provisions of ICAO Annex 14 which has introduced the application of the Safety Management System in the operation of the Airport, and the provisions of ICAO Annex 19 concerning Safety Management, the framework of the Safety Management System in its implementation is in accordance with Law Number 1 of 2009 concerning Aviation as a guideline in implementing aviation security and safety arrangements at Halim Perdana Kusuma Airport.
Kajian Hukum Atas Tindak Pidana Pemalsuan Faktur Pajak Yang Telah Memperoleh Pengampunan Pajak Rischad Widianto Siregar; Niru Anita Sinaga; Selamat Lumban Gaol
JURNAL HUKUM SEHASEN Vol 10 No 2 (2024): Oktober
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v10i2.5978

Abstract

Sistem hukum Republik Indonesia dalam proses penegakan mengenai asas yang tidak boleh dilangggar atau dikesampingkan, yang artinya pada dasarnya setiap orang yang melanggar hukum pasti akan diberikan sanksi yang telah dibuat. Penyimpangan terhadap kaidah hukum dibagi menjadi dua yaitu, penyimpangan terhadap kaidah hukum atas dasar yang sah yang maksudnya berupa ‘Pengecualian’ artinya kaidah hukum yang dapat disimpangi karena terdapat pengaturan hukumnya. Tindak pidana di bidang perpajakan adalah pelanggaran terhadap aturan undang-undang perpajakan yang menimbulkan kerugian keuangan negara dan orang yang melakukan tindak pidana dapat dituntut secara pidana. Pelanggaran perpajakan yang paling banyak terjadi di Indonesia adalah kasus faktur pajak pertambahan nilai (PPN) yang tidak valid. Di Indonesia, masih banyak penghindar pajak yang menggunakan faktur pajak tidak berdasarkan nilai transaksi sebenarnya. Hal ini berpotensi menyebabkan hilangnya pendapatan negara, bahkan mungkin hingga trilliun rupiah. Ketentuan mengenai tindak pidana terhadap faktur pajak tidak sah di dasarkan pada Pasal 39A Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Problem hukum yang perlu menjadi perhatian di masa datang adalah pengaturan dan penegakan hukum mengenai penyelesaian sengketa pajak yang berpotensi merugikan terhadap pendapatan negara dan tindak pidana di bidang perpajakan khusunya tentang tindak pidana faktur pajak yang tidak sah