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All Journal Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Paulus Law Journal
Liberthin Palullungan
Universitas Kristen Indonesia Paulus
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

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Journal : Paulus Law Journal

 1 
PENERAPAN PRESIDENTIAL THRESHOLD PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 14/PUU-XI/2013 Liberthin Palullungan; Trifonia Sartin Ribo
Paulus Law Journal Vol 2 No 2 (2021): Maret 2021
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v2i2.171

Abstract

Indonesia is a country that implements a presidential system and a multi-party system jointly. The implementation of general elections has been regulated in the 1945 Constitution of the Republic of Indonesia. The presidential threshold is a concept used in proposing candidates for President and Vice President. Proposals are made by political parties or joining political parties by general election participants. This article analyzes the application of the presidential threshold after the Constitutional Court decision Number 114 / PUU-XI / 2013. The purpose of this writing is to determine the application of the Presidensitial threshold after the Constitutional Court decision Number 14 / PUU-XI / 013, and to determine the impact of the Constitutional Court decision number 14 / PUU-XI / 2013 on political parties. The research method used is qualitative and conceptual normative research methods. Based on this article, it is known that the application of the presidential threshold in which political parties must obtain seats 20% of the number of seats in the DPR or 25% of the valid votes nationally in the previous DPR elections, so that making new or small parties will not be able to nominate the President and Vice President themselves, but parties can form a coalition.
JAMINAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK Liberthin Palullungan; Ririn Thomas
Paulus Law Journal Vol 3 No 1 (2021): September 2021
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v3i1.306

Abstract

In the life of the state, where there is a relationship between humans and humans, there are always rules that bind it, namely the law. Law regulates human rights and obligations. The purpose of this study is to find out what factors can hinder the process of resolving tax disputes. This research uses type. This study uses a type of normative juridical research sourced from primary and secondary materials, which were analyzed qualitatively by descriptively describing the results of the existing data. The results of this study indicate that the factors that hinder the process of resolving tax disputes are factors in the administration sector, namely the existence of the first obligation of the Taxpayer to pay 50% (fifty percent) of the total tax payable. Then in the field of justice, namely regarding the obligation of judges to present the appellate party or defendant in examination at trial.
Co-Authors Marini Olivia Pandean Ririn Thomas Trifonia Sartin Ribo