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Tax Dispute PT. Bank CIMB Niaga, Tbk. in the Tax Court - Analysis of Decision Number: PUT-117384.15/2014/PP/M.XVI.A Year 2020 Ridho Ribbon Hutapea; Rumainur Rumainur
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6736

Abstract

The Tax Court is a specialty in the judicial system in Indonesia. The technical development of the judiciary for the Tax Courts is carried out by the Supreme Court and the organizational, administrative, and financial development of the Tax Courts is carried out by the Ministry of Finance. The organizational, administrative and financial guidance carried out by the Ministry of Finance has opened up opportunities for conflict not only at the normative level but also raised doubts and polemics for taxpayers. The method used in this study is a qualitative analysis method. Data collection techniques were carried out by document studies, interviews, and observations. Based on the results of the study, it can be concluded that the urgency in tax dispute decisions with ordinary procedures at the first and last levels of PT. Bank CIMB Niaga, Tbk., in Decision Number: PUT.117384.15/2014/PP/M.XV.A of 2020, that the Judges of the Tax Courts decide cases based on their beliefs which do not mean the judge's feelings as humans but the judge's belief that is supported by valid evidence, and regulated in Article 3 Chapter II of Law Number 48 of 2009 concerning Judicial Power, it is explained about the Principles of the Implementation of Judicial Power.
ANALISIS PERBANDINGAN PENGATURAN PEMUTUSAN HUBUNGAN KERJA (PHK) DAN PENYELESAIAN PERSELISIHAN KARYAWAN TETAP (PKWTT) DI INDONESIA DAN SINGAPURA Ridwan Amarulloh; Rumainur Rumainur
JOURNAL OF LAW AND NATION Vol. 3 No. 4 (2024): NOVEMBER
Publisher : INTELIGENSIA MEDIA

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Abstract

Labor is an important component in a country's industrial wheels. Legal certainty governing labor rights is very necessary to protect workers' interests and ensure harmonious working relationships. Regulations on Termination of Employment Relations (PHK) and Settlement of Permanent Employee Disputes (PKWTT) in Indonesia adhere to the Civil Law legal system, while Singapore adheres to the legal tradition. Common Law. The differences are reflected in the legal regulations and dispute resolution procedures in the two countries. This research is normative juridical legal research using comparative legal methods. Therefore, the data source used is a secondary data source collected using library research techniques. After the data is collected, the data is processed and analyzed using descriptive qualitative analysis methods, meaning that the data is grouped based on the aspects studied, then conclusions are drawn and explained descriptively. Based on the research results, both countries have similarities in the types of Termination of Employment Relations (PHK), but in dispute resolution there are differences, in Settlement of disputes Termination of Employment Relations (PHK) in Indonesia is generally through non-litigation channels (mediation, conciliation, arbitration) or litigation (Industrial Relations Court) whereas in Singapore there is more emphasis on resolving disputes through non-litigation channels, such as mediation and arbitration.
ANALISIS YURIDIS HUBUNGAN KERJA TENAGA MEDIS (DOKTER) DENGAN RUMAH SAKIT (STUDI KASUS PUTUSAN MAHKAMAH AGUNG REPUBLIK INDONESIA NOMOR : 36 K/Pdt.Sus-PHI/2023) Andi Kinang; Rumainur Rumainur
JOURNAL OF LAW AND NATION Vol. 3 No. 4 (2024): NOVEMBER
Publisher : INTELIGENSIA MEDIA

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Abstract

This case focuses on the dispute over whether the employment relationship between medical personnel/doctors and hospitals is an employment relationship based on an employment agreement or a partnership agreement, which has an impact on legal protection for medical personnel/doctors. This decision emphasizes the importance of clarity on the status of the employment relationship between medical personnel/doctors and hospitals in determining the rights of medical personnel/doctors, including wages, benefits, and social and legal protection. The problem in this study is more about how the legal regulations and Settlement of Industrial Relations Disputes between medical personnel/doctors and hospitals and how the case of the position of legal protection and Settlement of Industrial Relations Disputes of medical personnel/doctors and legal considerations of the Supreme Court of the Republic of Indonesia based on the decision of case Number 36 K/Pdt.Sus-PHI/2023 in providing legal certainty regarding the employment relationship of medical personnel/doctors with hospitals in the future. The writing method used in this study is normative juridical, namely a literature study with the process of collecting materials, data and materials containing the employment relationship between medical personnel, doctors and hospitals. Based on the research results, it was concluded that the working relationship between medical personnel/doctors and hospitals can be in the form of a working relationship or a cooperative relationship as a hospital partner, which affects the rights and obligations of each party.Keywords: Legal certainty, work partner relations, doctors and hospitals.