Articles
526 Documents
PENGAMBILAN FOTO COPI MINUTA AKTA DAN PEMANGGILAN NOTARIS
Djoko Sukisno
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 20, No 1 (2008)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.16313
The main problem of this paper is what can be used as limitation of Majelis Pengawas Daerah Notaris in implementing Article 66 Regulation Number 30 in the year of 2004 about Notaris Position especially in civil court ? The conclusion of this paper is the answer of the problem. The agreement given to the judge to take photocopy of the deed if there is not copy of the deed of there is a doubt toward the copy of the deed, and the agreement to call Notary by the judge can be given if it is related to official certificate ; the material of the certificate still needs witness form Notary as expert witness or Notary plays as the defender.
THE POSITION OF NOTARIAL DEED IN THE SHARIA ECONOMIC DISPUTE
Yulies Tiena Masriani
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 28, No 1 (2016)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.15861
Today the Indonesian economic system recognizes and applies the principles of Sharia into the National Legal System. Those principles are based on the value of justice, mutuality, equality, benefit and universalism (rahmatan lil ‘alamin), particular in agreement (Akad). An Akad is laid down into an notary deed, the the parties are deemed to have agreed its contents and consequences. If one of the parties does not perform his obligation, there can emerge a dispute in the implementation of Sharia economic transactions. Therefore, the position of a notary deed is very important as an evidence in the dispute settlement. Saat ini sistem ekonomi Indonesia mengakui dan menerapkan prinsip-prinsipnya Syariah ke dalam Sistem Hukum Nasional. Prinsip Syariah berlandaskan pada nilai nilai keadilan, kebersamaan, pemerataan, kemanfaatan dan keuniversalan (rahmatan lil ‘alamin) khususnya Akad. Akad dituangkan dalam suatu akta notariil, maka para pihak dianggap telah menyetujui semua isi Akad dan konsekuensinya. Para pihak harus melaksanakan hak dan kewajibannya sesuai dengan isi akta tersebut. Apabila salah satu pihak tidak melaksanakan Akad tersebut, maka menimbulkan terjadinya sengketa dalam pelaksanaan transaksi ekonomi syariah. Oleh sebab itu, kedudukan akta notariil sangat penting sebagai alat bukti dalam penyelesain sengketa tersebut.
THE IMPLEMENTATION OF NATURAL DISASTER MANAGEMENT PROGRAM IN INDONESIA BETWEEN 2007 AND 2013
Heribertus Jaka Triyana
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 25, No 1 (2013)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.16103
This article focuses on the implementation of the natural disaster management program (NDMP) after the promulgation of Act No. 24 of 2007 on Disaster Management. This implementation will be viewed both from legal and political frameworks. The aim of this article is twofold: First, to assess whether the community-based natural resources management system principle in Act No. 24 of 2007 has been implemented as the core principle for executing the NDMP. Second, to evaluate the hindrance caused by political decentralization to the effective implementation of the NDMP under Act No. 24 of 2007 as taken by local governments under the community-based natural resources management system principle. Artikel ini fokus pada pelaksanaan program penanggulangan bencana alam setelah diundangkannya Undang-Undang Nomor 24 Tahun 2007 tentang Penanggulangan Bencana dengan menggunakan perspektif kerangka hukum dan politik. Tujuan artikel ini ada dua: Pertama, untuk menilai apakah prinsip pengelolaan sumberdaya alam berbasis masyarakat dalam Undang-Undang Nomor 24 Tahun 2007 telah diimplementasikan sebagai prinsip inti untuk melaksanakan program penanggulangan bencana alam tersebut. Kedua, untuk mengevaluasi kendala yang disebabkan oleh desentralisasi politik terhadap keefektifan pelaksanaan program penanggulangan bencana alam menurut Undang-undang Nomor 24 Tahun2007 sebagaimana ditempuh oleh pemerintah daerah di bawah prinsip sistem pengelolaan sumber dayaalam berbasis masyarakat.
Asas Kesetaraan dalam Akad Pembiayaan Musyarakah pada Bank Syariah di Yogyakarta
Destri Budi Nugraheni
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 22, No 1 (2010)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.16217
This study focuses on musharaka financing’s equity principle that has not been fully carried out. The banks do not state explicitly their obligation to share risk and losses and they have set revenue projections beforehand. These eventually blur the profit-loss sharing mechanism thus making the system resembles conventional banks. Tulisan ini membahas asas kesetaraan dalam pembiayaan musyarakah yang belum diterapkan dengan baik. Bank tidak menyatakan dengan jelas kewajiban mereka untuk ikut menanggung risiko dan kerugian bersamasama dengan nasabah dan mereka juga telah mematok proyeksi pendapatan yang pada akhirnya mengaburkan mekanisme bagihasil sehingga membuat sistem ini mirip dengan sistem konvensional.
MANDATORY CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA
Laurensia Andrini
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 28, No 3 (2016)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.16669
AbstractRegulation on CSR under laws and regulations of Company Act have not given clarity and legal certainty as it does not stipulate sanction and control mechanism. In the practical level, the implementation of CSR is often mistargeted because the company does not have a clear guidance to fulfill people’s demand. It is the purpose of this research to understand how far CSR is obligatory towards Limited Liability Companies who perform business in the field of and or related to natural resources as well as to understand the reason behind mandatory CSR in Indonesia. IntisariPeraturan mengenai Tanggung Jawab Sosial dan Lingkungan yang diatur dalam peraturan perundang-undangan mengenai Undang-undang Perseroan Terbatas belum memberikan kejelasan dan kepastian hukum karena tidak adanya sanksi dan mekanisme pengawasan. Dalam ranah praktis, penerapan TJSL seringkali kurang tepat sasaran karena Perseroan Terbatas tidak memiliki panduan yang jelas untuk memenuhi permintaan masyarakat. Penelitian ini ditujukan untuk memahami sejauh mana kewajiban TJSL terhadap Perseroan Terbatas yang melakukan usaha di bidang atau terkait dengan sumber daya alam, sekaligus untuk memahami alasan di balik kewajiban TJSL di Indonesia.
KETIDAKSEIMBANGAN HAK DAN KEWAJIBAN ANTARA INVESTOR ASING DENGAN PEKERJA INDONESIA DALAM PENGATURAN PENANAMAN MODAL DAN KETENAGAKERJAAN
Mrs. Sulistyowati
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 27, No 2 (2015)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.15893
This research purports to identify and find the form of imparity on the rights and obligations of the foreign investors and Indonesian workers in Indonesian regulations of investment law. The imparity is shown in: (i)discrepancies in minimum wage among employee working in foreign investment and domestic investment;(ii) rights and obligations; as well as (iii) legal culture which perceives Indonesian employee as one ofthe production factors. Such imparity, however, are not without purpose. It is aimed to complete verticalharmonization to avoid overlapping regulations. Nonetheless, the author finds this imparity still bringmore favour to the foreign investors. Penelitian ini ditujukan untuk mengidentifikasi dan menemukan bentuk-bentuk ketidakseimbangan hak dan kewajiban antara penanam modal asing dan pekerja Indonesia dalam peraturan perundang-undanganmengenai penanaman modal. Ketidakseimbangan tampak pada: (i) upah minimum yang sama terhadappekerja Indonesia baik yang bekerja di PMA maupun PMDN; (ii) hak dan kewajiban; serta (iii) budayahukum yang menganggap pekerja Indonesia sebagai salah satu faktor produksi yang sama halnya denganfaktor produksi lainnya. Ketidakseimbangan ini bukanlah tanpa tujuan. Ketidakseimbangan yang adaditujukan untuk menciptakan harmonisasi vertikal dalam rangka menghindari kebijakan yang tumpangtindih. Hanya saja, penulis berpendapat bahwa ketidakseimbangan ini masih lebih menguntungkanpenanam modal asing.
Anti-Avoidance Rules di Indonesia Pasca Amandemen UU Pajak Penghasilan
Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 21, No 1 (2009)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.16249
The fourth amendment to the Indonesian Income Tax Act (UU PPh) has inserted three new provisions encountering three newly-identified tax avoidance schemes. However, the previous regulations in respect of thin capitalization, CFC and interest stripping were not carefully be given attention and be made in conformity with their newest developments. As an illustration, the term “company” has never been defined in the Act. Instead, the Act introduces the same term in the conduit company rules. Another example involves the CFC rule which does not put additional provisions to define “control”. Another interesting development is the regulation of the International-hiring out of labor which instead of making it in conformity with the OECD MC, the rule empowers the country to increase the taxable income of an employee in respect of employment excercised abroad. This article attempts to demonstrate how the Indonesian anti-avoidance rules work out and prove how taxpayers may well, ironically, abuse those rules.
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
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DOI: 10.22146/jmh.16026
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.
Dinamika Keadilan dan Kepastian Hukum dalam Peradilan Tata Usaha Negara
Willy Riawan Tjandra
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Edisi Khusus, November 2011
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.16158
The shifting paradigm of formal approach for state based on law to substantive approach for state based on law actually gives space to synchronize justice and legal certainty aspect in the administrative judiciary. Good governance principles as a guidance to evaluate administrative decree should be used to make justice aspect prominent in administrative court’s decision which based on Pancasila. Pergeseran paradigma negara hukum formil menjadi negara hukum materiil memberikan ruang penyelarasan aspek keadilan dan kepastian hukum dalam Peradilan Tata Usaha Negara. Asas- Asas Umum Pemerintahan yang Baik sebagai norma yang menilai keabsahan Keputusan Tata Usaha Negara, seharusnya dapat digunakan untuk mengutamakan dimensi keadilan dalam putusan Peradilan Tata Usaha Negara yang berlandaskan Pancasila.
THE CRIMINAL LIABILITY OF CORPORATE TAXPAYER IN THE PERSPECTIVE OF TAX LAW REFORM IN INDONESIA
Henry Dianto Pardamean Sinaga
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 29, No 3 (2017)
Publisher : Fakultas Hukum Universitas Gadjah Mada
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DOI: 10.22146/jmh.17638
AbstractThe raise of tax evasion by corporation has been detrimental of state revenue, so it is required to ascertain the persona in crime and formulation of in absentia investigation of the corporate taxpayer crime in Indonesia. This legal descriptive-comparative-analytical research generates that corporate an/or human can be accounted for either jointly or individually in tax crime undertaken of the corporate taxpayer. Furthermore, in absentia investigation of the corporate taxpayer crime could be filed as long as fulfilling formil and material requisite. It is expected the affirmation of any person definition and corporate taxpayer crime categories in the future tax reform framework. IntisariMaraknya penggelapan pajak oleh badan hukum sangat merugikan pendapatan negara sehingga perlu untuk mengetahui pertanggungjawaban pidana dan formulasi penyidikan in absentia pidana yang dilakukan Wajib Pajak Badan di Indonesia. Penelitian yang bersifat deskriptif – komparatif - analitis ini menghasilkan bahwa badan hukum dan/atau manusia dapat dipertanggungjawabkan baik bersama-sama atau sendiri-sendiri dalam pidana yang dilakukan Wajib Pajak Badan. Selain itu, penyidikan in absentia dalam pidana Wajib Pajak Badan di Indonesia dapat diberkaskan dengan tetap memenuhi syarat formil dan materiil. Dalam kerangka pembaharuan hukum pajak diharapkan terdapat penegasan dalam undang-undang perpajakan terhadap unsur setiap orang dan kategori pidana Wajib Pajak Badan.