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Tanggung Jawab Tertundanya Pembayaran Pajak Para Pelaku Usaha Tempat Hiburan Malam Dimasa Pandemic Covid-19
Hidayat, Indra;
Marpaung, Devi Siti Hamzah
Jurnal Panorama Hukum Vol 6 No 1 (2021): Juni
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i1.5660
The outbreak of covid-19 causes a variety of problems in the community, where this outbreak also has a bad impact on the economic sector both central and regional where this affects the payment of taxes for taxpayers in Indonesia. Because of the many sectors affected by this outbreak that affect the sources of income of businesses are no exception for businesses nightlife venues, because of this outbreak and the enforcement of restrictions on hours and also the policy of psbb the night entertainment businesses get a pretty bad impact where they have to pay the salaries of their employees they are also harmed because they have to accept that their turnover decreased during the outbreak this hit Indonesia so that because the application of taxes from the huburan is quite high, so they will be quite burdened with the dependents they have by having to pay taxes. Thus things such as delayed payment of taxes are inevitable. With the explanation of these things, this study will explain how responsibility for businesses as a result of the delayed payment of entertainment tax.
Implementasi Pelaksanaan Eksekusi Jaminan Fidusia Berdasarkan Putusan Mahkamah Konstitusi Nomor 18/Puu-Xvii/2019 Tentang Jaminan Fidusia (Studi Pada Koperasi Wahidiyah Ta’Awun Kepanjen Malang)
Amilatul, Siti Nur;
Suciati, Suciati;
Ambarsari, Ririen Indria Dian
Jurnal Panorama Hukum Vol 6 No 1 (2021): Juni
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i1.5964
This study want to identify and analyze directly the implementation of the Constitutional Court Decision Number 18 / PUU-XVII / 2019 regarding the Fiduciary Guarantee Execution and to find out how the default settlement procedure in credit agreements in cooperatives with Fiduciary Guarantee and the obstacles faced in the process of executing fiduciary guarantees. This research is the result of field research field research, the formulation of the problem examined is how the fiduciary guarantee execution mechanism in the Constitutional Court decision No.18 / PUU-XVII / 2019 and how the implementation of fiduciary guarantee execution after the MK decision No.18 / PUU-XVII / 2019 at the Wahidiyah Ta'awun Union Kepanjen. Before the issuance of the Decision of the Constitutional Court Number 18 / PUU-XVII / 2019, the execution of guarantees for debtors who have defaulted is regulated under Articles 29 to Article 34 of Law Number 42 of 1999 concerning the Execution of Fiduciary Collateral. After the Constitutional Court Decision, the execution of fiduciary guarantees is carried out by negotiation and mutual agreement of the default, if there is no agreement between the Debtor and the Cooperative Management, then the applicable legal procedure must be carried out, namely a civil lawsuit in court.
Implementasi Undang – undang Nomor 39 Tahun 2007 Tentang Cukai Terhadap Produk Hasil Pengolahan Tembakau Lainnya Berupa Liquid Personal Vaporizer yang tidak Dilengkapi oleh Pita Cukai
Widodo, Dimas Tragari Eldo;
Bidasari, Anindya;
Suciati, Suciati
Jurnal Panorama Hukum Vol 6 No 1 (2021): Juni
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i1.5965
The background of this research is that the determination of Customs collection on Liquid Personal Vaporizer can be concluded that the government has found an answer to the debate that has been happening in Indonesia regarding the prohibition of Personal Vaporizer. As for the formulation of the problem in this research is How the Implementation of “Law No. 39 of 2007†concerning Customs for other tobacco processing products in the form of Liquid Personal Vaporizer, How is the solution or legal remedy in the process of implementing Customs on other tobacco processed products in the form of Liquid Personal Vaporizer which is not equipped with Customs stamps. The type of research in this research is sociological juridical which in other words is a type of sociological legal research and can also be called field research, which examines the applicable legal provisions and what happens in reality in society. While the dataVanalysis technique uses a qualitative descriptive method. The conclusion obtained by the researchers from the results of this research is that although most of them are regulated by ministerial regulations, the application of Customs for HPTL products in the form of Liquid Personal Vaporizers is still based on Law No.39 of 2007 concerning Customs for all regulations related to the application of Customs. And also the legal settlement for Liquid Personal vaporizer that is not equipped with Customs stamps in the Malang Customs Customs KPPBC area using non-penal channels for the settlement.
Upaya Perlindungan Terhadap Hak Narapidana Kategori Lanjut Usia
Prakoso, Dewo Tegar;
Subroto, Mitro
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.5917
In correctional institutions, the number of cases of elderly prisoners is still quite a lot. In fact, even the elderly can violate the law. In serving the sentence of inmates with the status of the elderly, it is necessary to protect their rights because of the decline in the cycle of human life. The Ministry of Law and Human Rights of the Republic of Indonesia has taken an action to base reference on international standards for special treatment for elderly prisoners. The release of prisoners' rights should be carried out in every correctional institution because the elderly are included in the category of vulnerable group prisoners who require special attention. The discussion in this article is useful for explaining the implementation of services and protection of rights that belong to elderly prisoners. This article is descriptive. Through the discussion presented, it is hoped that it can become a basis in the form of scientific studies in order to build a global commitment to the fulfillment and enforcement of human rights in prisons
Upaya Pemenuhan Standar Kehidupan Yang Layak Bagi Narapidana Lansia Di Lembaga Pemasyarakatan Kelas II A Jambi: English
Prasetheo Nuari, Kumdhan
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.5919
This study aims to find out how the effort to fulfill a decent standard of living for elderly inmates (elderly) in the Class II A Jambi Penitentiary is and what obstacles are faced by the correctional institution in the effort to fulfill this process. In achieving these goals, the data collection techniques used are direct field observations, case studies and reinforced by interviews with informants. The data obtained from the results of this study were processed through a qualitative approach using juridical-empirical analysis to find out how the process of fulfilling a decent standard of living for elderly prisoners in terms of eating, drinking, health, sleeping accommodation and sleeping equipment is. The results of this study indicate that: 1. The process of fulfilling the rights of elderly prisoners in the Class II A Jambi Penitentiary is quite feasible. However, the elderly inmates complained more about the residential rooms that were not separated. In the process of implementing the proper fulfillment of the rights of elderly prisoners in terms of accommodation of residential rooms, it has not been in accordance with the guidelines of the Minister of Law and Human Rights Number 32 of 2018 concerning Treatment for Elderly Detainees and Inmates. 2. Obstacles encountered in the implementation of proper fulfillment of the rights of elderly prisoners in the Class II A Jambi prison include the low budget so that it has an impact on the quality of facilities and infrastructure that are not maintained and inadequate in supporting the special treatment given to the elderly prisoners. The unavailability of sufficient room for elderly inmates to rest properly, due to overcrowded which has almost reached 500%, has not been optimal in the implementation of fulfilling a decent standard of living for elderly inmates.
Eksistensi UPICC Sebagai Instrumen Soft Law dalam Praktik Perdagangan Internasional
Gea, Gita
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.6009
International trade practice is based on international treaties or agreements. Treaties in international law paradigm on its development now distinguished on the form of hard law or soft law. Soft law is identical with its characteristic as a legal instrument that has no juridical binding power. UPICC as a legal instrument on international trade sector tries to harmonize the international trade law but it has the nature of soft law. This paper aims to examine the purpose of UPICC existence on its effort of harmonizing the diversity of international trade law while its characteristic is defined as a soft law. Based on this research that was conducted by juridical-normative method, it is understood that the characteristic of UPICC as a soft law makes it as legal instrument that is able to adapt with the development of international trade law also to become the reference on reforming the international trade law.
Efektifitas Pembinaan Kemandirian Terhadap Narapidana Lansia
Syalsabila, Githadana Ayu;
Subroto, Mitro
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.6041
The exercise of coaching inmates in return to return to a good and acceptable society is essential. Elderly prisoners are part of vulnerable groups that cannot be compared to other productive - age inmates. Government regulation number 31 explains that convicts must get coaching, one of which is that they build self-reliance. Elderly prisoners are obliged to get coaching and can be adapted to a proper self-reliance program. The purpose of the writing is to know how effective the cultivation of independence toward older inmates is. Writing has been studied using qualitative methods with descriptive writing and approaches to legislation. In reality, there is still much to be said about the same process in which the self-reliance process is applied to the elderly and other productive age inmates. The service rendered to elderly (elderly) inmates has also not been seen, such as physical and spiritual service.
Analisa Kriminologis Kejahatan Pencurian Berdasarkan Teori Differential Association
Sari, Widia;
Farida, Hana
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.6084
Theft is one of the most basic topics in criminal justice and sociology. There are researchers from various fields trying to find significant reasons for this problem; whether it is sociological, physical or psychological. To find out what are the factors behind the occurrence of the crime of theft based on the theory of differential association and to be a learning material in order to minimize the crime. The method used in writing this journal article is by using data and data sources and drawing conclusions. Stated that delinquent behavior was learned and adhered to by criminal parents or criminal groups. This departs from the concept of differential association theory, and there are several studies examining this relationship showing how peer delinquency is related to the transition between theft and problematic behavior that occurs together. In addition to the influence of peer groups and deviant parents, the researchers also found that a bad environment, fragile personality, and poverty play an important role in the theft committed by minors. such as family (socialization) and school (education).
Pemberian Hak Narapidana Lanjut Usia dalam Pemenuhan Hak Kesehatan Di Lembaga Pemasyarakatan
Febrianti, Devi Ayu;
Subroto, Mitro
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.6120
This study aims to explain the granting of the rights of elderly prisoners in the fulfillment of health rights, the obstacles of the Correctional Institution in fulfilling the rights of elderly prisoners in the health sector and the efforts made by the correctional institutions in dealing with the inhibiting factors in the process of granting these rights. This study applies a descriptive qualitative methodology, the writing aims to provide an understanding of the problems, symptoms, facts, reality, and events that occur. Through in-depth and extensive discussion, it is hoped that the reader will understand the contents of this paper and gain a new understanding. The results obtained indicate that the implementation of the granting of the rights of elderly prisoners in the fulfillment of health rights in prisons has not run optimally, because there are still obstacles experienced. Prison efforts in facing obstacles, so that the implementation of the granting of the rights of elderly prisoners in the fulfillment of health rights. It is hoped that the efforts carried out can resolve obstacles in fulfilling the health rights of elderly prisoners which are carried out as optimally as possible so that there are no deviations in the granting of these rights.
Penyelesaian Sengketa Hak Kepemilikan Tanah (Studi Pada Masyarakat Desa Pandan Sejahtera Dengan Pt. Indonusa Agromulia Kecamatan Geragai Kabupaten Tanjung Jabung Timur): Studi Pada Masyarakat Desa Pandan Sejahtera Dengan Pt. Indonusa Agromulia Kecamatan Geragai Kabupaten Tanjung Jabung Timur
Iping, Baso;
Patmawanti, Besse
Jurnal Panorama Hukum Vol 6 No 2 (2021): Desember
Publisher : Fakultas Hukum Universitas PGRI Kanjuruhan Malang
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DOI: 10.21067/jph.v6i2.6217
This research aims to explore the land conflict between Pandan Sejahtera village societies and PT. Indonusa Agromulia Geragai District East Tanjung Jabung Regency and the obstacles faced in finishing. The method used in this research is qualitative method. The data consist of primary and secondary. Data collection procedures through observation, interview and documentation. The technique of data analysis is qualitative and presented in the descriptive. Based on the research concluded: first, the process of land conflict solution between Pandan Sejahtera village societies and PT. Indonusa Agromulia Geragai District East Tanjung Jabung Regency through out of court and by court. The step of conflict solution through out of court by facilitation and meditation, where the government of East Tanjung Jabung has role as facilitator and mediator. Even though, in this process can’t solute conflict that happen until follow the second way through court. The second way also can’t be followed by Pandan Sejahtera village societies because they never receive the state court of East Tanjung Jabung Regency. Moreover, Pandan Sejahtera village societies ask to the government of East Tanjung Jabung to facilitate and mediate the conflict solution. Second, the obstacles faced in the land conflict solution of Pandan Sejahtera village societies and PT. Indonusa Agromulia, namely: (a) the absence who follow conflict; (b) no good perception from each follow conflict; (c) the difference abilities and education between them; and (d) the regulation assumed make late the process of conflict solution, because part of government of East Tanjung Jabung as facilitator and mediator can’t be as the decision maker.