Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Wawasan Yuridika Intellectual Law Review (ILRE)
Meiti Asmorowati, Meiti
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
SENGKETA KEBERATAN DIBANDINGKAN DENGAN SENGKETA PENGADILAN PAJAK BERDASARKAN PERATURAN YANG BERLAKU Asmorowati, Meiti
Jurnal Wawasan Yuridika Vol 25, No 2 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.014 KB) | DOI: 10.25072/jwy.v25i2.24

Abstract

Tax Dispute is caused by dissimilarity opinion between tax payers and tax officials based on tax assessment. Therefore, it needs a protection to tax payers by giving justice through a formal and official legal channel. This legal channel is through an objection procedure proposed to pratama tax office where the tax payer is registered. Whwn there is no satisfaction, it can be brought and appealed to Court of tax which is a court outside of four kinds of judicial environments regulated in article 25, paragraph (1), Act No. 48 year 2009 on judicial authorities. The verdict of Court of tax is a final decision, but it can still be struggled by extraordinary legal efforts to the Supreme Court by reconsideration. The dispute settlement performed by Pratama Tax Office and Court of Tax is Different. The difference can be seen from authorities, the officials in charge, the place of disput settlement, procedures, and contents of decision.Keywords: Tax Dispute, objection, Court of Tax
PEMBEBASAN BEA MASUK ATAS IMPOR BUKU ILMU PENGETAHUAN BERDASARKAN PASAL 25 UU NO. 17 TAHUN 2006 Jo SKMENKEU No. 103/KMK.04/2007 Asmorowati, Meiti
Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.834 KB) | DOI: 10.25072/jwy.v26i1.33

Abstract

Based on article 28 paragraph (1) of 1945 Constitution, every citizen should obtain equal education. Therefore, the government has given facilities to make people obtain equal education; giving facility through free duty of imported scientific books. All scientific books can be objects of free duty of imported books, except scientific books written in Indonesian. Those books are the books which aim at improving sciences in the framework of educating nation lives. Furthermore, goods, materials for the need of research and development of science as well as carrying out a research with the aim of improving the scientific level. Free duty of imported books can be proposed by tax subjects of free duty of imported books such as institution, and university.Keywords: scientific books, objects and subjects of free duties.
The Role and Responsibility of the Government in Protecting the Rights of Electronic Certificate Holders in Accordance with the Principle of Legal Protection Asmorowati, Meiti
Intellectual Law Review (ILRE) Vol 3 No 2 (2025): October
Publisher : Yayasan Studi Cendekia Indonesia (YSCI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59108/ilre.v3i2.114

Abstract

This study aims to analyse the role and responsibility of the government in providing legal protection for holders of electronic certificates (e-certificates), particularly in ensuring legal certainty and data security in accordance with the mandate of Article 28D of the 1945 Constitution. This study uses a normative juridical method with a statute approach and a conceptual approach. Data analysis was conducted qualitatively and descriptively on secondary data covering primary, secondary, and tertiary legal materials. The results of the study show that although a formal legal basis exists (ITE Law, Government Regulation No. 18/2021, and ATR/BPN Ministerial Regulation No. 3/2023) that provides a framework for preventive and repressive protection, its implementation still faces crucial problems. These problems include: (1) uneven infrastructure and human resource readiness, which risks violating the principles of legal certainty and equal protection; (2) a legal culture gap or public doubt regarding the validity of electronic documents; (3) inconsistency and fragmentation of implementing regulations, giving rise to multiple interpretations; and (4) a lack of clear norms regarding state accountability mechanisms, compensation, and restoration of rights in the event of system failure or data leaks.
Co-Authors