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Journal : Journal of Law Science

Juridical analysis of traffic accident resolution using restorative justice at the Serang City Police Station Asnawi Asnawi; Pratiwi Aprilia Rahmawati; Aris Setyanto Pramono; Ayang Fristia Maulana
Journal of Law Science Vol. 5 No. 4 (2023): October : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v5i4.4282

Abstract

Most Indonesian people use transportation, accidents often occur on the highway, there is a lack of public awareness of traffic, which results in accidents. The public must understand and obey traffic regulations properly. This research aims to analyze or examine the legal norms and regulations of restorative justice at the Serang City Police in completing deliberations between traffic accident victims, to examine the obstacles to implementing restorative justice in traffic accident cases. In this research, which I carried out directly, I used an empirical juridical research approach, namely taking data sources using a direct approach using observations and interviews at the Serang City Police Station. and uses primary data sourced from statutory regulations, as well as data from secondary legal materials including other expert opinions, journals of several expert opinions, and tertiary legal materials. Restorative justice is the implementation of a deliberative settlement outside of court. In resolving a traffic accident case that caused serious injuries at the Serang City Police, the perpetrator wanted to resolve it peacefully, through deliberation by providing guarantees to the victim with the aim of restoring the situation. The conclusion of this research is the implementation of restorative justice at the Serang City Police by means of a deliberative settlement outside of court between the perpetrator and the victim or the victim's family so that the perpetrator provides guarantees to restore the victim.
Enforcement of the income tax statement law to foreign companies taxable abroad in Indonesia Maulana, Ayang Fristia; Khusaeni, Khusaeni; Choerunnisa, Najwa; Febriana, Hanum; Husna, Virda Sofiatul
Journal of Law Science Vol. 6 No. 3 (2024): July : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i3.5185

Abstract

This study discusses compliance with income tax (PPh) regulations for Indonesian tax collectors. In this study used library research and descriptive methods. Collecting taxes on the profits of foreign companies is one way the Indonesian government raises taxes. By increasing the number of foreign companies receiving funds from Indonesia through the General Administration to comply with the law as stipulated in the regulations of the Act No. 28 of 2007 on Taxation, as well as the Law No. 7 of 1983 on Income Tax.  The tax authorities need to take further steps to ensure effective taxation of the profits of foreign companies in Indonesia.  The aim of this effort is to ensure that receiving state taxes, especially taxes collected from foreign companies, is more effective.
An analysis of the implications of taxation on equity in relation to national development Maulana, Ayang Fristia; Apiati, Siti Nurfadilah; Arofah, Laila; Aditiya, Arya; Solihin, Muhammad
Journal of Law Science Vol. 6 No. 3 (2024): July : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i3.5199

Abstract

Taxation is a very important instrument for a government in collecting funds to finance various development programs, the nature of this tax is mandatory. Apart from that, this tax system can be designed as well as possible, by making it a tool to achieve social and economic justice, through income redistribution. National development is taxation carried out effectively with the aim of reducing economic imbalances between regions and increasing investment in social services. Excessive or unfair taxation can discourage investment and can destroy incentives to work. This increase in taxes on development can be done to increase the number of buildings owned by Indonesia. With tax reform that focuses on justice and efficiency, this can support a more sustainable national development.
Legal protection of children as witnesses in sexual harassment cases based on law no. 11 of 2012 on the juvenile justice system Asnawi, Asnawi; Hidayat, Rahmat; Maulana, Ayang Fristia; Jumhana, Enjum
Journal of Law Science Vol. 6 No. 3 (2024): July : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i3.5221

Abstract

Children as witnesses in criminal cases often experience vulnerability and require adequate legal protection given the effects of psychological and social trauma they face during the judicial process. The rights of children as witnesses are often not in accordance with the provisions of Law No. 11/2012 on the Criminal Justice System and existing legal protection practices. There are situations where child witnesses do not receive adequate assistance or guidance. This study aims to determine and analyze legal protection, criminal law provisions against the juvenile justice process against children who are used as child witnesses in sexual harassment cases and to find out the obstacles faced by related institutions in the juvenile criminal justice process. The method used in this research uses a normative method carried out by examining the study of library materials or secondary data. The research conducted has a descriptive nature aimed at providing a description of the social symptoms studied. Sexual abuse cases involving children as witnesses or victims are a serious problem in the criminal justice system. Children who become witnesses often face high challenges and risks during the judicial process, both in terms of psychological and legal protection. The research concluded that the protection of children as witnesses in the settlement of criminal cases is very important considering the fact that witnesses and victims often do not receive adequate protection and face intimidation, so they are reluctant to provide testimony in court.
The role of tax law in the national economy Maulana, Ayang Fristia; Febriyanti, Afi Nurul; Hidayah, Jihan; Azzahra, Siti Alivia; Darly, Doddy
Journal of Law Science Vol. 6 No. 3 (2024): July : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i3.5269

Abstract

The purpose of our research is to discuss "What is the Role of Tax Law in the National Economy", because tax law plays an important role in regulating the country's economic system. The contribution of tax law to national economic stability and growth is the subject of this research. This study focuses on the impact of tax law on investment, consumption, and income distribution by analyzing the tax law framework in the context of fiscal policy. In addition, this study discusses the role of tax law in influencing taxpayer behavior, tax compliance, and government efforts to manage tax revenue to achieve economic development goals. To promote inclusive and sustainable economic growth, this research emphasizes the importance of clear, transparent, and equitable tax laws. Therefore, policymakers can gain useful knowledge about the function of tax law in the context of the national economy
Implementation of government regulations and, regulation the minister of finance in income tax withholding 2024 Maulana, Ayang Fristia; Adawiyah, Robiatul; Suhartini, Sulis; Abdurrohman, Muhammad
Journal of Law Science Vol. 6 No. 3 (2024): July : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i3.5309

Abstract

Income generated by individuals or companies in the form of salaries, business profits, gifts and honorariums or other income whether from within the country or abroad, there are provisions for the collection of Income Tax carried out by the government. In 2024, the government will promulgate changes to the calculation scheme related to Income Tax 21, which aims to facilitate the calculation process of withholding Income Tax Article 21. However, according to employees, especially permanent employees, the Income Tax Article 21 calculation scheme that was recently approved by the government has made employees uneasy. Because the new Income Tax withholding scheme makes employees' salaries deducted high tax costs due to the tax withholding calculation scheme using the TER rate and the use of the old rate is only used at the end of the tax year
The impact of tax policy on the creative economy in Indonesia Maulana, Ayang Fristia; Apriansyah, Rizki; Hidayanto, Lucki; Subardi, Dendi; Hidayat, Rahmad
Journal of Law Science Vol. 6 No. 4 (2024): October: Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i4.5375

Abstract

The creative economy in Indonesia is one of the economic sectors that utilizes individual creativity, skills and expertise to create prosperity and employment opportunities by producing and utilizing intellectual property. This sector includes various industries such as performing arts, design, film, music, publishing, culinary, fashion, and many more. The creative economy also makes many positive contributions to certain sectors, for example, the creative economy contributes to the employment sector by making it a source of employment, especially for millennials to generation Z and those who have creative ideas even in the economic tourism sector. creatives also make quite a big contribution, where they are able to play a role in supporting tourism, especially in the field of arts and culture and interesting festivals, which can attract tourists. The government with its policies through the creative economy agency provides several supports, including: training and development, funding and investment, as well as promotion and marketing.
Judicial analysis of the determination of sanctions for money politics in legislative elections during the campaign in the city of Serang Anjelika, Julia; Asnawi, Asnawi; Maulana, Ayang Fristia
Journal of Law Science Vol. 6 No. 4 (2024): October: Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i4.5621

Abstract

Indonesia is a democratic country that has the concept of supreme sovereignty in the hands of the people. elections are a form of political participation of the people in a democratic country, so the integrity and fairness in organizing elections reflect the quality of democracy. In the general election system, political problems that often occur, one of which is Money Politics. The purpose of this study is to determine the judicial analysis of the determination of sanctions for money politics in the legislative elections during the campaign in Serang City based on Law No. 7 of 2017 concerning Elections. In this research, the approach taken is a qualitative approach. The research method used by the author in this research is literature study. In this study, in addition to primary data, researchers also used secondary data in the form of literature, namely books, journals, internet sites, and legislation related to the research. Based on the results of the research, it was found that the action in the form of sanctions against money politics during the legislative election campaign period in Serang City was still ineffective in carrying out its duties, marked by the lack of socialization in several areas and the many reports, complaints and findings received by Bawaslu Serang City related to the problem of money politics in the legislative elections but none were successfully handled based on existing legal procedures.
Legal analysis of creditor protection in bankruptcy without fiduciary guarantee registration Septia Ningsih, Ratu; Shalsabila, Shalwa; Rahmalia, Astry; Alifah, Alifah; Maulana, Ayang Fristia
Journal of Law Science Vol. 7 No. 1 (2025): January: Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v7i1.5850

Abstract

Fiduciary as a legal concept in Indonesia has undergone significant development, especially after the enactment of Law Number 42 of 1999 concerning Fiduciary Guarantees. With the expansion of the object of fiduciary guarantee, it now includes not only physical movable objects such as vehicles and equipment, but also intangible objects and immovable objects that cannot be encumbered with dependent rights. This shows that there is a legal adaptation that is responsive to the needs of transactions and economic development in the community. This research is a normative legal research using a legislative approach. Based on the results of the research, it can be concluded that a fiduciary guarantee deed that is not registered at the fiduciary registration office can result in a number of significant legal consequences. One of the main consequences is the loss of the power of execution of the guarantee, so that creditors cannot rely on the object of the guarantee as protection against their receivables.
Property rights according to the civil code in Indonesia Pratiwi, Desi; Luthviah, Shiva Durrotu; Muid, Abdul; Marina, Siti; Maulana, Ayang Fristia
Journal of Law Science Vol. 7 No. 1 (2025): January: Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v7i1.5947

Abstract

This study discusses the basic concept of property rights in the legal system civil law in Indonesia which refers to the Indonesian Civil Code Civil Code (Civil Code). This study examines the fundamental concept of property rights in Indonesia's civil law system, referencing the Indonesian Civil Code (KUHPerdata). Property rights constitute a legal relationship between legal subjects and objects, granting owners direct authority to control, utilize and benefit from the property