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INDONESIA
Jurnal Penelitian Hukum Legalitas
Published by Universitas Jayabaya
ISSN : 14118564     EISSN : 25025511     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal Penelitian Hukum Legalitas (JPHL) is published duo-annually in May and November, and aimed to provide research articles in order to have a significant implication to the world of law. Jurnal Penelitian Hukum Legalitas (JPHL) provides cutting-edge and comprehensive analysis of gap between theory and practice as well as the significant implications of the legal world. The scope of this journal has become essential for criminal law, civil, constitutional and international law. The Journal is highly relevant to all professionals, directors, managers, entrepreneurs, professors, academic researchers and graduate students in the field of Law studies.
Arjuna Subject : -
Articles 2 Documents
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Search results for , issue "Vol 11, No 1 (2017)" : 2 Documents clear
Penyelesaian Sengketa Pajak melalui Keberatan dan Banding Khalimi Khalimi
Jurnal Penelitian Hukum Legalitas Vol 11, No 1 (2017)
Publisher : Universitas Jayabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.08 KB) | DOI: 10.31479/jphl.v11i1.137

Abstract

The purpose of this study is to identify the possibility of the parties to the dispute in an effort to win the tax dispute case. Analysis of the parties to the dispute in winning the tax dispute case is expected to identify the taxpayer. This study uses juridical normative research with the approach of this research law to examine efforts to resolve tax disputes in Indonesia. The results of this study found that an alternative tax dispute resolution is needed to resolve the above problems, such as mediation of tax disputes conducted by an independent party. Therefore, the researcher suggests that it is necessary to create a Tax Dispute Resolution and Mediation Institution which is a non-ministerial government agency whose duty is to handle complaints and be an independent mediator of the tax dispute between the taxpayer and the Directorate General of Taxes.
Politik Hukum Penerapan Diversi Pada Sistem Peradilan Pidana Anak Untuk Mewujudkan Keadilan Restoratif Dhoni Martien
Jurnal Penelitian Hukum Legalitas Vol 11, No 1 (2017)
Publisher : Universitas Jayabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.751 KB) | DOI: 10.31479/jphl.v11i1.138

Abstract

Restorative Justice and Diversity which are intended to avoid and keep children away from the judicial process so as to avoid stigmatization of children in conflict with the law and are expected to return children to the social environment naturally. The research method used in this study is normative juridical using three approaches, namely the statutory approach, conceptual approach, and historical approach. The data source used is secondary data, which consists of primary legal materials, secondary legal materials and tertiary legal materials. As a knife analysis, researchers use the Legal System Theory as Grand Theory, Authority Theory as Middle Range Theory, Criminal Theory as Applied Theory. The results of this study found that The application of diversion in the juvenile justice system in Indonesia, in realizing restorative justice in the court has been carried out, based on Government Regulation Number 65 of 2015 concerning Government Regulation Guidelines for the Implementation of Diversity and Handling of Children who are not yet 12 (Twelve) Years Old. Political Law that must be taken by the Government is amending Government Regulation Number 65 of 2015 concerning guidelines for implementing diversion and handling children who are not yet 12 years old, by adding provisions governing Special Investigators, Special Public Prosecutors and Special Judges, who handle diversion in the justice system child.

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