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<![CDATA[NOMOR POKOK WAJIB PAJAK (NPWP) DAN PENGUSAHA KENA PAJAK (PKP) ]]>
<![CDATA[Abuyamin, Oyok]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 22, No 1 (2010) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v22i1.6
<![CDATA[Every taxpayer who has fulfilled subjective and objective qualification in accordance with provision and Taxation Act has an obligation to register to Directorate General of Tax where its working area covers the residence or position of the taxpayers and to them are given Registered Number of Taxpayer Subject (NPWP). Then, every taxpayer as a taxable entrepreneur based on Value Added Taxation Act year 1984 and its amendment has anobligation to send their business reports to the office of Directorate General of Tax where its working area covers the residence or position of the taxpayers and their places of business to become taxable entrepreneurs.Keywords: Self Assessment  Registered Number of Taxpayers Subject: Taxable]]>
<![CDATA[PENGARUH GLOBALISASI TERHADAP HUKUM INDONESIA ]]>
<![CDATA[Suparman, Asep]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 25, No 2 (2011) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v25i2.22
<![CDATA[By rebus sic stantibus, the countries with their efforts could demand their rights back. Differences in terminology can thus blurthe differencesand the similarities in the implementation. The International Law Commission has rejected the usage of the terminology of rebus sic stantibus. They prefer using the terminology of the doctrine of fundamental changes on equality and justice reasons, and getting rid of the terminology of rebus sic stantibus as it is assumed to cause unintended effects. This doctrine, in fact has been performed, primarily after the end of the war between the allies and Germany. A conditional change can be expressed, although it can not properly be predicted before. It depends on the intention and the hopes of the concerned parties, and intended change characteristic as well which may appear from suspension and restriction of doctrine implementation according to the circumstances of that time.Keywords: Rebus sic stantibus - International Law - Implementation]]>
<![CDATA[KEDUDUKAN PANCASILA DALAM POLITIK HUKUM INDONESIA MENUJU NEGARA HUKUM KESEJAHTERAAN (WELFARE STAAT) ]]>
<![CDATA[Sujasmin, Sujasmin]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 27, No 2 (2012) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v27i2.56
<![CDATA[In the development of law in Indonesia, it has already changed in the fields of law, economy, culture, religion, and also technology. Therefore, politic of law in the law reform in Indonesia which puts priority on the making of law materials should adapt and accommodate the needs of society, and the implementation of the provision of law and the clearness of institutional function should be performed firmly as well as the establishment of law upholders, and finally it can create a welfare staat. Indonesia has an ideal principle, Pancasila as it is contained in the 1945 Constitution. Pancasila in the system of Indonesian politic of law has a philosophy of life, and becomes a basis of the State of the Republic of Indonesia or basis of Indonesian philosophy which has a vast philosophy study in Indonesian politic of law, both from the historical aspect and the making of law which should reflect highest values contained in Pancasila, and it should not be separated from politic of law policy.Keywords: politic of law; law upholder; State of law]]>
<![CDATA[TANGGUNG JAWAB NEGARA INDONESIA DALAM PERLINDUNGAN HUKUM TERHADAP TENAGA KERJA ANAK ]]>
<![CDATA[Ujang, Charda]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 30, No 1 (2014) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v30i1.73
<![CDATA[Abstrak  Pengaturan perlindungan hukum terhadap tenaga kerja anak masih terjadi pemisahan antara anak yang bekerja di dalam hubungan kerja dengan yang bekerja di luar hubungan kerja, sehingga hal ini tidak sesuai dengan asas perlindungan hukum, tujuan hukum ketenagakerjaan, hakikat hukum ketenagakerjaan, serta ruang lingkup hukum dari ketenagakerjaan yang dimensinya tidak hanya berhubungan dengan kepentingan tenaga kerja yang akan, sedang, dan sesudah masa kerja, tetapi lebih jauh dari itu adalah setiap orang mendapatkan pekerjaan dan penghidupan yang layak bagi kemanusiaan tanpa adanya diskriminatif dalam pelaksanaan hubungan kerja. Hal ini berimplikasi pada tanggung jawab negara dalam memberikan perlindungan hukum melalui perencanaan ketenagakerjaan yang tidak hanya tertuju kepada tenaga kerja anak yang bekerja di dalam hubungan kerja, tetapi terhadap tenaga kerja anak yang bekerja di luar hubungan kerja pada bentuk-bentuk pekerjaan terburuk. Kata Kunci: Pekerja Anak, Bentuk-bentuk Terburuk, Tanggung Jawab Negara]]>
<![CDATA[PERTANGGUNGJAWABAN PIDANA NOTARIS DALAM PEMBUATAN AKTA YANG DIDASARKAN PADA KETERANGAN PALSU DIHUBUNGKAN DENGAN UNDANG-UNDANG NOMOR 30 TAHUN 2004 TENTANG JABATAN NOTARIS JO UNDANG-UNDANG NOMOR 2 TAHUN 2014 DAN KUHP ]]>
<![CDATA[Wiradiredja, Hilda Sophia]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 32, No 1 (2015) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v32i1.90
<![CDATA[ABSTRAKSeorang notaris terkadang tanpa diketahuinya ada keterangan palsu yang disampaikan para pihak, yang kemudian menjadi dasar pembuatan akta autentik. Perlu dikaji dan dianalisis pertanggungjawaban pidana notaris atas akta yang dibuat berdasarkan keterangan palsu serta mengkaji dan menganalisis akibat hukum yang timbul terhadap akta notaris yang didasarkan pada keterangan palsu.Berdasarkan hasil penelitian diketahui bahwa notaris tidak dapat dimintai pertanggungjawaban pidana terkait pembuatan akta yang didasarkan pada keterangan palsu para pihak, dan tidak dapat memenuhi rumusan unsur tindak pidana pemalsuan dalam Pasal 266 ayat (1) juncto Pasal 55 ayat (1) KUHP. Notaris dapat dimintai pertanggungjawaban pidana terhadap akta yang dibuat olehnya berdasarkan apa yang dilihat, disaksikan, dan dialaminya dalam suatu perbuatan hukum jika secara sengaja atau lalai, notaris membuat akta palsu sehingga merugikan pihak lain. Pertanggungjawaban secara pidana, seorang notaris harus memenuhi unsur-unsur: melakukan tindak pidana; memiliki kemampuan untuk bertanggung jawab; dengan kesengajaan atau kealpaan; dan tidak ada alasan pemaaf. Terhadap akta notaris yang dibuat berdasarkan keterangan palsu tidak dengan sendirinya mengakibatkan akta tersebut batal demi hukum. Para pihak yang dirugikan dengan keberadaan akta seperti itu harus mengajukan gugatan perdata ke pengadilan untuk membatalkan akta tersebut. Pertanggungjawaban pidana notaris perlu diatur dalam UUJN yang akan datang. Kata kunci: Pertanggungjawaban Pidana â Notaris â Pembuatan Akta.]]>
<![CDATA[PEMBENTUKAN PERATURAN PELAKSANA ZAKAT MENGURANGI PENGHASILAN KENA PAJAK DIHUBUNGKAN DENGAN UNDANG-UNDANG PAJAK PENGHASILAN ]]>
<![CDATA[Hermana, Atang]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 34, No 1 (2016) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v34i1.108
<![CDATA[ABSTRAKBidang perpajakan, Negara Kesatuan Republik Indonesia memiliki pengaturan tersendiri. Pada pajak penghasilan pengaturannya terdapat pada Undang-Undang Nomor 7 Tahun 1983 yang diubah dengan Undang-Undang Nomor 7 Tahun 1991, kemudian diubah oleh Undang-Undang Nomor 10 Tahun 1994 dan perubahan yang ketiga pada Undang-Undang Nomor 17 Tahun 2000. Pada Undang-Undang Nomor 17 Tahun 2000 ada beberapa penambahan yang diantaranya adalah ditujukan bagi umat Islam. Penambahan tersebut terkait dengan pembayaran pajak yang dibayarkan oleh umat Islam dan pembayaran zakatnya. Undang-Undang Pajak Penghasilan tersebut terakhir diubah oleh Undang-Undang Nomor 36 Tahun 2008 Tentang Perubahan Keempat Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Langkah pengumpulan zakat dalam Undang-Undang Nomor 23 Tahun 2011 tersebut memiliki kesamaan dengan langkah pengumpulan pajak dari masyarakat, yaitu berdasarkan pelaporan wajib pajak. Hubungan kedekatan antara pajak dan zakat terlihat dalam Pasal 22. Antar peraturan pajak penghasilan dan pengelolaan zakat memiliki ketrkaitan yaitu berupa pengurangan zakat pada penhasilan kena pajak. Kata Kunci : Pajak, penghasilan, Zakat, Pengurangan, Pengaturan.]]>
<![CDATA[Perlindungan Hukum Terhadap Perempuan dan Anak Akibat Tindak Pidana Abortus Provokatus Criminalis ]]>
<![CDATA[Mulyana, Aji]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v1i2.132
<![CDATA[Aborsi sudah perlu mendapat perhatian melalui pengaturan yang lebih bijak untuk menghindari praktik aborsi tidak aman dan pemenuhan hak reproduksi perempuan maupun hak asasi perempuan dan anak (janin). Legalisasi aborsi perlu diperhatikan lebih bijak tetapi bukan dalam pengertian memberikan liberalisasi aborsi. Meskipun aborsi secara hukum terlarang, tetapi kenyataannya aborsi masih banyak dilakukan oleh perempuan dengan berbagai alasan disebabkan peraturan dan hukum yang ada kurang akomodatif terhadap alasan-alasan yang memaksa perempuan melakukan tindakan aborsi. ]]>
<![CDATA[KEDUDUKAN âLEX NE SCRIPTAâ DALAM SISTEM HUKUM INDONESIA ]]>
<![CDATA[Gunakaya, A. Widiada]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 22, No 1 (2010) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v22i1.1
<![CDATA[The values of Pancasila in our country does not become an ideal principle in every activity of lives. It is not used as a main basis of national law even as the source of all sources of law. The implication is that; in the level of application there are always stagnancy and resistance in the implementation and law enforcement. This is because of there is no âlex scriptaâ as a norm of positive law which regulates and can become juridical principle to ensnare an unlawful act. Whereas, âlex scriptaâ norm of law is acknowledged as the norm of law in Indonesia which derives from values of Pancasila as ârechsideeâ, âgrundnormâ, both in Pancasila and 1945 Constitution, and also judicial authority which merely gives authority to law enforcement apparatus to investigate, sue, punish, and decide an unlawful acts. In the system of law in Indonesia, the position âlex ne scriptaâ is equal to âlex scriptaâ. The consequence of law is that; âlex ne scriptaâ can replace the position of âlex scriptaâ if in the norm of positive law does notregulate unlawful acts. Related to the compilation of national law system in Indonesia, âlex ne scriptaâ plays an important role in developing law, especially in the context of determination of legal substance, implementation and law enforcement, and also law behavior.Keywords: Pancasila  National Law System  Implementation and Law Enforcement]]>
<![CDATA[SOLUSI PROBLEMATIKA PENYIDIKAN DALAM KERANGKA EFEKTIVITAS SISTEM PERADILAN PIDANA DAN REKOMENDASI PEMBENTUKAN LEMBAGA âPENYIDIKAN LANJUTANâ DALAM PEMBAHARUAN KUHAP ]]>
<![CDATA[Gunakaya, A. Widiada]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 24, No 1 (2011) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v24i1.17
<![CDATA[Criminal Justice System is a method of crime prevention by means of the Criminal Code. The way it works by actualizing, concretizing, functionalizing, and operationalizing the provisions of the Criminal Law in a criminal justice mechanism. The goal is to solve crimes as quick as possible by completing criminal matters into submission. To achieve its objectives, the components must work together in a systemic justice in all phases of criminal justice. But at the level of investigation as a prejudice stage, found problems with noncompliance with the formal and substantive requirements of an investigation. Consequently action of "preaccusation", and such incidents often occur repeatedly. The access; there is accumulation of matter at the level of investigation. On the other hand, in the case of certain crimes, the problem of authority is also investigating a collision occurred between the Police Investigator with the Civil Servant. Some policyrelated legislative, even eliminate the authority of the Police as an investigator. Problem solving of legal problems over the required solution. First of yuridik investigation techniques while referring to the "legislated" environment, applying the principle of due process of law and not marginalize the living law. Second, in order to reform the Criminal Procedure Code recommended a procedural policy of "Institute of Advanced Investigation" to meet the speedy trial principle in the framework of effectiveness of Criminal Justice System.Keywords: Criminal Justice System â Investigation " Institute for Advanced Investigation".]]>
<![CDATA[PEMBEBASAN BEA MASUK ATAS IMPOR BUKU ILMU PENGETAHUAN BERDASARKAN PASAL 25 UU NO. 17 TAHUN 2006 Jo SKMENKEU No. 103/KMK.04/2007 ]]>
<![CDATA[Asmorowati, Meiti]]>
<![CDATA[ Jurnal Wawasan Yuridika Vol 26, No 1 (2012) ]]>
Publisher : <![CDATA[Sekolah Tinggi Hukum Bandung ]]>
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DOI: 10.25072/jwy.v26i1.33
<![CDATA[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.]]>
