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All Journal JURNAL ILMIAH LIVING LAW
Agus Surachman
Universitas Djuanda
Law, Crime, Criminology & Criminal Justice

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TINJAUAN YURIDIS PEMUNGUTAN PAJAK PENGHASILAN BAGI PENERIMA BONUS ATLET PROFESIONAL DI INDONESIA Ade Yusuf Hidayat; Ujang Bahar; Agus Surachman
JURNAL ILMIAH LIVING LAW Vol. 12 No. 2 (2020): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v12i2.2623

Abstract

All Indonesian people who already have income have generally become taxpayers, where they are required to report and pay taxes on income received. Both employers, employees and even athletes must pay and report their taxes. The objectives of this study are: 1) To find and analyze the juridical review of income tax collection for bonus recipients of professional athletes in Indonesia, 2) To find out and analyze the obstacles in collecting income tax for recipient of professional athlete bonuses in Indonesia. The research method used in this study is a normative juridical study that takes a qualitative approach that looks at and analyzes the legal norms in existing legislation and sociological research as supplementary data as primary data. The results of this study are: 1) Juridical review of income tax collection for recipients of professional athlete bonuses in Indonesia, that the tax on bonuses given to professional athletes can be excluded from the collection of Income Tax Article 21 because it is borne by the government. However, when submitting an Annual Notification Letter (SPT), taxpayers must still report the income received from the bonus, 2) Obstacles in collecting income tax for recipients of professional athlete bonuses in Indonesia, namely: regulations for implementing laws that are often inconsistent with the law, lack of guidance on income taxation, incomplete database, weak law enforcement against taxpayers if they violate, lack or lack of public awareness.
PERLINDUNGAN HAK EKONOMI PENCIPTA E-BOOK PADA SITUS BUKU GRATIS MERESPON PERKEMBANGAN HUKUM INFORMATIKA DAN TRANSAKSI ELEKTRONIK Arif Rahman; Efridani Lubis; Agus Surachman
JURNAL ILMIAH LIVING LAW Vol. 12 No. 2 (2020): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v12i2.2624

Abstract

The purpose of this research is: 1) To find out and analyze the protection of the economic rights of the creators of e-books on free book sites in response to the development of informatics law and electronic transactions. 2) To find out and analyze dispute resolution violations of the economic rights of e-book creators on free book sites in response to developments in informatics law and electronic transactions. The research method used in this study is normative juridical research that takes a qualitative approach that looks at and analyzes the legal norms in existing laws and regulations and sociological research is complementary data as primary data. The results of this study are: 1) Protection of the economic rights of e-book creators on free book sites in response to the development of informatics law and electronic transactions, related to the protection of creators' economic rights in accordance with the Copyright Law that an e-book is a copyrighted work produced by the creator, so in this case the creator has a part of the exclusive rights in the form of economic rights from the results of the e-book, the economic rights are protected by Article 8 and Article 9 of the Copyright Law on Economic Rights. While the ITE Law provides the protection of the creator's economic rights in terms of electronic transactions, because of the nature of the distribution of e-books using electronic media, where the legal electronic media is included in the realm of the ITE Law. 2) Settlement of disputes on economic violations of e-book creators on free book sites in response to developments in informatics law and electronic transactions, namely through voluntary mediation carried out by parties outside the court in settling disputes over copyright infringement e-books in the realm of civil law.
MODEL PENGELOLAAN PENDAYAGUNAAN SUMBER DAYA AIR PADA USAHA AIR MINUM DALAM KEMASAN (AMDK) DI INDONESIA Ajeng Famela; Achmad jaka Santos Adiwijaya; Agus Surachman
JURNAL ILMIAH LIVING LAW Vol. 12 No. 2 (2020): Jurnal Ilmiah Living Law
Publisher : Magister Hukum Sekolah Pascasarjana Unida

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jill.v12i2.3278

Abstract

Liquid water is a physiological physiologic where humans need air to retain their lives, the existence of article 33 Constitution 1945 as a corridor of air resource management, where the utilization of permissible is done constitutionally and aims to the maximum for prosperity of people. The method of approach used in this study is normative juridical, which is the law conceptualized as norm, rule, principle or dogma. Data collection techniques used through literature research methods and Interviews as well as using qualitative analysis. ased on the research conducted by the authors that the management of water resources utilization pursuant to article 33 of the Constitution of 1945 is the existence of state rights over water that can be said to exist when the state, which by the constitution 1945 is mandated to create a policy (beleid), still in control in carrying out the management action (bestuurdaad), the action of the arrangement (regelendaad), management actions (beheersdaad) and supervision measures  (toezichthoudensdaad) as the development of the model of water resource utilization management on the business of bottled drinking water Government can develop models from licensing, the addition of administrative sanki, expansion of bottled water production, and initiating private cooperation with the government through the form of BOT agreements
Co-Authors Achmad Jaka Santos Adiwijaya Ade Yusuf Hidayat Ajeng Famela Arif Rahman Efridani Lubis Ujang Bahar