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Journal : JUSTITIA JURNAL HUKUM

The Concept of Special Courts in the Settlement of Regional Head Election Cases in Indonesia dodi jaya wardana; Sukardi .; Radian Salman
Justitia Jurnal Hukum Vol 5, No 2 (2021): Justitia Jurnal Hukum
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justitia.v6i02.9718

Abstract

A special court for the settlement of regional head election cases needs to be established / held for the settlement of cases for regional head elections and this special court is established before the implementation of regional head elections simultaneously nationally. This special court for regional head elections is nothing new, but something that already exists. Moreover, this special election court has been implemented in Uruguay. The authority of the Election Court in Uruguay appears to be very broad, covering everything related to elections, from the making of the regulations, the implementation, to the settlement of the case. The form and design of the special election court institutions must be adapted to the conditions of the temporary (ad hoc) Indonesian state under the Supreme Court and has the authority to handle all cases that arise in the election process, ranging from administrative cases and election crimes to dispute over results. Regional elections. Keywords: Special Courts, the Settlement, Regional Head.
Implaksi penetapan tarif cukai hasil tembakau terhadap rokok ilegal: pengaruh tarif pita cukai hasil tembakau terhadap rokok ilegal Warit Aziz; Rr. Herini Siti Aisyah; Radian Salman; Indrawati
JUSTITIA JURNAL HUKUM Vol 9 No 1 (2025): Justitia Jurnal Hukum (Article in Press)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justitia.v9i1.22956

Abstract

Excise is state income that is not included in the tax bracket. Excise on tobacco products is part of excisable goods. Determination of excise rates for tobacco products is determined in Law No. 39 of 2007 in addition to further Minister Finance of Regulation 191/PMK.010/2022 governs this. When determining the excise rates tobacco on products, issues arise with respect to things like the steadily rising tax excise rates on tobacco products, the relationship between the vertical excise tax regulations on tobacco products and the effects of the steadily rising tobacco product excise rates on the emergence of illicit cigarettes. The purpose of this study is to investigate issues with tobacco product excise in order to reduce the spread of illicit cigarettes, which cause losses for the state. A conceptual, statutory, and normative legal approach are all combined in the study technique. The Ministry of Finance's examination of its fiscal strategy, which takes into account a number of criteria, is the basis for the causes driving up tax rates on tobacco goods. The legislation governing tobacco product excise tax rates and the guidelines set forth by the minister of finance are irreconcilable. There is no denying that the effects of tobacco product excise taxes contribute to the distribution of illicit cigarettes. Keywords: Excise rates of tobacco products; correlation of excise rates; Illegal Cigarettes;.
Implaksi penetapan tarif cukai hasil tembakau terhadap rokok ilegal: pengaruh tarif pita cukai hasil tembakau terhadap rokok ilegal Warit Aziz; Rr. Herini Siti Aisyah; Radian Salman; Indrawati
JUSTITIA JURNAL HUKUM Vol 9 No 1 (2025): Justitia Jurnal Hukum
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/justitia.v9i1.22956

Abstract

Excise is state income that is not included in the tax bracket. Excise on tobacco products is part of excisable goods. Determination of excise rates for tobacco products is determined in Law No. 39 of 2007 in addition to further Minister Finance of Regulation 191/PMK.010/2022 governs this. When determining the excise rates tobacco on products, issues arise with respect to things like the steadily rising tax excise rates on tobacco products, the relationship between the vertical excise tax regulations on tobacco products and the effects of the steadily rising tobacco product excise rates on the emergence of illicit cigarettes. The purpose of this study is to investigate issues with tobacco product excise in order to reduce the spread of illicit cigarettes, which cause losses for the state. A conceptual, statutory, and normative legal approach are all combined in the study technique. The Ministry of Finance's examination of its fiscal strategy, which takes into account a number of criteria, is the basis for the causes driving up tax rates on tobacco goods. The legislation governing tobacco product excise tax rates and the guidelines set forth by the minister of finance are irreconcilable. There is no denying that the effects of tobacco product excise taxes contribute to the distribution of illicit cigarettes.
Co-Authors Achmad Afandi, Zanuar Akbar, Haeril Ali Mannagalli Amalia Fitriany, Shafyra amalina, zaskiya Annisa, Fadila N. Arif Rahman Hakim Arif Rahman Hakim Arsyad, Syaif Artyo, Yovereld Alexetty Avany Mahmudah Bimantara, Arya Christina Rachmawati, Dri Utari Dodi Jaya Wardana Dony Orlando Nasution Dri Utari Christina Rachmawati Eduardo Saratoga Wrahatnala Eko Widiarto Eko Widiarto, Eko Enrico Benedictus Silagen Erni Agustin Fadhlullah, M. R. Faizal Kurniawan Fauzia, Ana Fitriany, Shafyra Amalia Giza'a Jati Pamoro Giza’a Jati Pamoro Hamdi, M. Adib Akmal Hardt, Sascha Ilhami Ginang Pratidina Indrawati Indria Wahyuni Jati Pamoro, Giza'a Joeni Arianto Kurniawan Listiawan, Hermadi M. Hadi Subhan Mannagalli, Ali Mas Rahmah, Mas Maulana, Muhammad Asrul Mohammad Syaiful Aris Muchamamd Ali Safa’at Muhamad Zainal Arifin Muhammad Padol Muhshi, Adam Muklis Al'anam Nasution, Dony Orlando Ni Made Sukartini Noventri, Ardhana C. Nur Annisa, Fadila Nur Annisa Pangastuti, Inagatha Setyarahma Permanasari, Tyasning Pratiwi, Tria Dina Putri, Luh Putu Yeyen Karista Raden Mohamad Herdian Bhakti Rafi Al Malik Rosa Ristawati Rr. Herini Siti Aisyah Safa'at, Muchamamd Ali Salma, Fairus Dhea Saputro, Aries Sembiring, Rinawati Sihombing, Uli Parulian Singarimbun, Bernard Nicholas Solly Aryza Sri Winarsi Sukardi . Sukardi Sukardi Sukardi Sukardi Suparto Wijoyo Tahegga Primananda Alfath Taskesen, Suat Tunggul Ansari Setia Negara Uli Parulian Sihombing Wardhani, Fitri Warit Aziz Wibawa, Wahyu APM Wilda Prihatiningtyas