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All Journal Jurnal Komunitas Yustisia Jurnal Locus Delicti
I Kadek Beny
Universitas Pendidikan Ganesha
Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI PERJANJIAN LISAN JUAL BELI CENGKEH BERDASARKAN PRINSIP MENYAMA BRAYA DI DESA TIGAWASA I Kadek Beny; Si Ngurah Ardhya; Komang Febrinayanti Dantes
Jurnal Komunitas Yustisia Vol. 5 No. 1 (2022): Maret, Jurnal Komunitas Yustisia
Publisher : Program Studi Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jatayu.v5i1.45936

Abstract

Penyelesaian sengketa dalam perjanjian lisan jual beli cengkeh di Desa Tigawasa dilakukan berdasarkan prinsip menyama braya. Terdapat 2 (dua) tujuan dari dilakukannya penelitian ini, tujuan yang pertama yaitu untuk mengetahui keabsahan perjanjian lisan jual beli cengkeh berdasarkan prinsip menyama braya di Desa Tigawasa. Sedangkan tujuan yang kedua untuk mengetahui bentuk pertanggungjawaban para pihak dalam perjanjian lisan jual beli cengkeh berdasarkan prinsip menyama braya di Desa Tigawasa. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian hukum empiris yang bersifat deskriptif. Teknik penentuan sampel penelitian yang digunakan adalah Teknik Non Probability Sampling dengan bentuk Purposive Sampling. Data yang diperoleh kemudian dianalisis secara deskriptif kualitatif, yaitu menggambarkan secara nyata mengenai permasalahan penelitian. Berdasarkan hasil penelitian, maka dapat diketahui bahwa perjanjian lisan jual beli cengkeh berdasarkan prinsip menyama braya di Desa Tigawasa adalah sah karena telah memenuhi unsur-unsur Pasal 1320 Kitab Undang-Undang Hukum Perdata (KUHPerdata) yang mengatur mengenai syarat sahnya perjanjian. Adapun bentuk pertanggungjawaban para pihak didasarkan pada kebiasaan yang ada di masyarakat dan dipengaruhi oleh hasil negosiasi antara pihak penjual dengan pihak pembeli.
Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia I Kadek Beny; Meilin Loviana Dewi
Jurnal Locus Delicti Vol 2 No 2 (2021): Oktober, Jurnal Locus Delicti
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.342 KB) | DOI: 10.23887/jld.v2i2.462

Abstract

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.
Co-Authors Ardhya, Si Ngurah Komang Febrinayanti Dantes Meilin Loviana Dewi