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All Journal Journal Transformation of Mandalika Asian Journal of Social and Humanities
Haryanto , Imam
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics

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Perlindungan Hukum Terhadap Pendaftaran Merek International Dengan Hak Prioritas Di Indonesia Abimanyu Sasono, Dimas; Haryanto , Imam
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 2 No. 1 (2021): Januari
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.601 KB) | DOI: 10.36312/jtm.v2i1.725

Abstract

Pada tahun 2019 telah terjadi sengketa mengenai permohonan pendaftaran merek internasional dengan hak prioritas di negara Indonesia adanya sengketa siapa yang lebih dahulu mendaftarkan. Dalam Undang-Undang No 20 Tahun 2006 pasal 1 ayat 17 hak prioritas dikatakan sebagai hak negara lain anggota Konvensi Paris atau WTO memohon agar nantinya mendapat pengakuan tanggal penerimaan di negara asal menjadi tanggal prioritas pada negara tujuan yang juga anggota diantara kedua perjanjian yang diajukan dalam kurun waktu tertentu. Namun, pendaftaran tersebut ditolak oleh Komisi Banding Merek serta dalam gugatan di Pengadilan Permohonan Pendaftaran itu harus gugur oleh Putusan Hakim Niaga Jakarta Pusat yang pada pokoknya adanya kesamaan kata dan penyebutan dan dalam pertimbangan hakim menyebutkan asas (first to file) yang tidak melihat Hak Prioritas Merek pada barang yang diajukan, kenyataannya merek barang yang dimohonkan di Indonesia sudah terdaftar dan mempunyai hak ekslusif di negara asal. Penelitian ini memakai metode penelitian hukum yuridis normatif dengan memahami dan mengkaji peraturan perundang - undangan yang berlaku serta menganalisa kasus Putusan Nomor. 69/Pdt.Sus/Merek/2019/PN Niaga Jkt.Pst.(hasil).
The Existence of Tax Courts in Indonesia From the Colonial Era, Independence, to Reformation Hanifa, Dien; Arrisman, Arrisman; Haryanto , Imam
Asian Journal of Social and Humanities Vol. 2 No. 7 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i7.279

Abstract

The source of the State Budget is Taxes. Tax is a mandatory contribution that is coercive because it is regulated by law. One of the tax collection systems is self-assessment, where taxpayers are given the freedom to pay and report their taxes independently, the fiscal officer supervises and checks the tax returns reported by taxpayers every year. This difference in opinion on the results of the examination between taxpayers and tax officers is what raises the problem of tax disputes. The problem of tax disputes has existed from the Dutch colonial era to the present. The Tax Court is the body that decides tax dispute cases, the name and duties of the tax court have changed from time to time and with the decision number 26/PUU-XXI/2023 concerning the Tax Court. The authority of the tax court changed to the full authority of the Supreme Court. This article concludes that the Tax Court developed over time, and along with tax reform the Tax Court also underwent reform with the transfer of organizational, administrative, and financial coaching authority to the Supreme Court (MA). With this transfer of authority, it is hoped that the Tax Court can decide tax dispute cases fairly and have legal certainty for the parties to the dispute.
Co-Authors Abimanyu Sasono, Dimas Arrisman, Arrisman Hanifa, Dien