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Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada

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Published by Universitas Gadjah Mada

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Core Subject : Social,

Law, Crime, Criminology & Criminal Justice

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Articles 14 Documents

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Search results for , issue "Vol 26, No 3 (2014)" : 14 Documents clear

URGENSITAS PERLINDUNGAN SAKSI DAN KORBAN DALAM MENGUNGKAP KASUS KEKERASAN DALAM RUMAH TANGGA Syamsul Fatoni
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 3 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Legal maintenance concerning violence case within household as stated by Act Number 23, 2004 about Violence erasing within household, still poor. That case related with problem within Substance of Act Number 13, 2006 about both Witness and Victim Protection, which less accommodate legal need for both witness and victim (including reporting person) therefore both witness and victim were less braveness to reveal criminal case occurred. Besides that, include problem within structure (especially presence protection institution for both witness and victim and legal actor) and society legal culture who tend to solve by kinship way. Struktur (aparat penegak hukum termasuk LPSK), substansi UU dan budaya hukum masyarakat yang cenderung menyelesaikan kasus KDRT secara kekeluargaan, berpengaruh dalam mengungkap terjadinya tindak pidana. Eksistensi UU Nomor 13 Tahun 2006 tentang Perlindungan Saksi dan Korban serta Peraturan Pemerintah Republik Indonesia Nomor 44 Tahun 2008 tentang Pemberian Kompensasi, Restitusi, dan Bantuan Kepada Saksi dan Korban telah menunjukkan kemajuan negara dalam memberikan perlindungan pada saksi dan korban. Politik hukum di masa mendatang berupa regulasi peraturan harus mengakomodir kebutuhan hukum untuk memenuhi rasa keadilan bagi masyarakat, khususnya saksi dan korban (termasuk pelapor), dimana peran LPSK harus proaktif, professional serta proporsional.

POLA HUBUNGAN HUKUM DALAM PEMANFAATAN TANAH ULAYAT DI SUMATERA BARAT Kurnia Warman; Hengki Andora
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 3 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Communal land is the identity of indigenous communities whose existence is protected by the Constitution. Customary land is not only used for the purposes of indigenous peoples, but also exploited by the outsiders. This study examines how the pattern of the legal relationship between the indigenous people and to outsiders by using socio-legal research. This study was conducted in West Sumatera by limiting the study to the four natural resource sectors, namely plantations, water resources, mining and forestry. The results of this study indicate that the legal relationships that are not obvious to trigger disputes between indigenous people and outsiders. Tanah ulayat merupakan identitas masyarakat hukum adat yang diakui dan dilindungi keberadaannya oleh UUD 1945. Tanah ulayat tidak hanya digunakan untuk keperluan masyarakat hukum adat, namun juga dimanfaatkan oleh pihak luar. Penelitian ini mengkaji bagaimana pola hubungan hukum antara masyarakat hukum adat dengan pihak luar dalam pemanfaatan tanah ulayat dengan menggunakan pendekatan yuridis empiris. Penelitian ini dilakukan di Sumatera Barat dengan membatasi kajian pada 4 (empat) sektor sumberdaya alam, yaitu perkebunan, sumberdaya air, pertambangan dan kehutanan. Hasil penelitian ini menunjukkan bahwa ketidakjelasan hubungan hukum menjadi pemicu munculnya sengketa antara masyarakat hukum adat dengan pihak luar di dalam pemanfaatan tanah ulayat.

THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 3 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation. Pajak Penghasilan (selanjutnya, PPh) Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final.

CLIMATE CHANGE MITIGATION ON FORESTRY BASED ON REED+ IN INTERNATIONAL LAW AND INDONESIA Sukanda Husin
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 3 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The Climate Change Convention and the Kyoto Protocol are designated to restrict and reduce the emissions of GHG through three mechanisms, i.e., carbon sinks, bubbling schemes and flexibility mechanisms. All mechanisms are designed for developed countries Parties. The developing countries Parties do not have such obligations. However, the developing countries are given chance to participate in achieving the Protocol’s objectives through REDD+, especially to reduce emissions of carbon dioxide in forestry sector. Indonesia has enacted several regulations for implementing REDD+ Program. To this date, Indonesia has had carbon project mechanisms and succeeded to realize 40 projects in the period of 2008-2012.Keywords: climate change, mitigation, REDD+. Konvensi Perubahan Iklim dan Protokol Kyoto dirancang untuk membatasi dan mengurangi emisi GRK melalui 3 (tiga) mekanisme, yaitu carbon sinks, bubbling schemesdan flexibility mechanisms. Semua mekanisme tersebut ditujukan untuk Pihak negara maju. Negara berkembang tidak dibebani kewajiban seperti itu. Tapi negara berkembang diberi kesempatan untuk berpartisipasi mencapai tujuan Protokol melalui REDD+, yang secara khusus dibuat untuk mengurangi emisi karbon dioksida di sektor kehutanan. Indonesia telah membuat beberapa peraturan untuk menerapkan Program REDD+. Sampai saat ini, Indonesia telah membuat mekanisme proyek karbon dan berhasil mendapatkan 40 proyek dalam kurun waktu 2008-2012.

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