Veritas: Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafiiyah
VERITAS Journal of Law Studies (ISSN: 2407-2494) (E-ISSN: 2655-979X)is a national journal that is published by the Postgraduate of Law Study Program, Faculty of Law, As-Syafiiyah Islamic University, Indonesia. Published twice a year (March and September). Each issue number (issue) amounts to a minimum of seven (7) the title. The journal endeavors to provide forums for academicians and reseachers who are interested in the discussion of current and future issues on Law and Legal studies (see Focus and Scope). The journal is dedicated to the scholarly study of all aspects of national and international law. The journal is committed to the publication of original research on law as science and practice.
Articles
126 Documents
FORMULASI PENGATURAN PAJAK PENGHASILAN ATAS PENYETORAN MODAL (INBRENG) TANAH DAN/ATAU BANGUNAN KE DALAM PERSEROAN TERBATAS
Mustofa Mustofa;
Rachmad Syafa'at;
Bambang Winarno
VERITAS Vol 3 No 1 (2017): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v3i1.66
This journal discusses the existence of differences in tax treatment in the Income Tax Act which in Article 4 paragraph (1) letter d number 1 with Article 4 paragraph (3) letter c on payment of capital stock other forms (inbreng) in the form of land and / or buildings. According to Article 4 Paragraph (1) letter d number 1 Income Tax Law, payment of capital stock other forms (inbreng) in the form of land and / or buildings will give rise to an obligation to pay income tax, as included in the category of rights of 2.5% of the gross amount. Whereas Article 4 paragraph (3) letter c Income Tax Act, that the payment of capital stock other forms (inbreng) in the form of land and / or buildings are not subject to income tax. The method used in this research is using normative juridical, with the approach of the Law and Conceptual Approach. Based on the results of research conducted, that the Income Tax Act Article 4 paragraph (3) letter c, treasure inbreng received by company (PT. Trio Warna Gempita) is not a taxable income not including the alias object Income Tax (PPh). Because not explicitly mentioned in the Income Tax Act. Authors relate to the principle-deductibility taxability or non taxability principle of non deductibility adopted by the Income Tax Act, then this treatment can logically acceptable.
FATWA MUI DITINJAU DARI PERSPEKTIF TEORI POSITIVISME HUKUM
Muannif Ridwan
VERITAS Vol 3 No 1 (2017): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v3i1.67
This research discusses about the Fatwa of the Indonesian Council of Ulama (MUI) viewed from the perspective of the theory of legal positivism. The Fatwa of MUI be reviewed from the viewpoint of the constitution and positive law are not binding and can not be imposed through law enforcement. Because the fatwa of MUI not Positive Law and not binding. Given that the law is not yet formalized the State is not binding and can not be coerced into effect. In the theory of legal positivism, it should be explicitly separating between law and morality (between the applicable law and the law should be, between das sein das sollen) which according to the positivist view, there is no other law except the command authorities and the law was identical to the law. Indonesia is a democratic country that should be able to formulate a law to raise awareness of community law into positive law corresponding legal needs of society. But if it is not or has not been done, then the state must respect the laws of life, as reflected in the authoritative fatwas and facilitate it so that living law that can be implemented properly in society.
PEMBATALAN PERJANJIAN BERSAMA ANTARA PERUSAHAAN DENGAN SERIKAT PEKERJA DALAM PENYELESAIAN PERSELISIHAN HUBUNGAN INDUSTRIAL
Kaspo Kaspo
VERITAS Vol 3 No 1 (2017): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v3i1.68
An agreement is a deed between two or more side that bind one or more people. In an agreement, the agreement is formed from the will between two or more side in agreement about what to do, how to do, when to do, and who must do it. basicly before each side agree about the agreement, both side must do what the purpose in their agreement is legally. Example, from employer side gave power of attorney and signed by director or owner to employee that represent in an agreement. About penalty from cancelling does that one side or not clarify how to handle conflict in industria court, and about the other judge about cancelling can be viewed, if that cancelling included arbitrariness or using dominant position to us exploit weak one that harm the others, so that violate the rights in the agreement, cause arbitrariness or exploit weak one or violated constitution and rights of agreement.
PROBLEMATIKA DALAM IMPLEMENTASI PERJANJIAN PERKAWINAN PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 69/PUU-XIII/2015
Sirajuddin Sailellah
VERITAS Vol 3 No 1 (2017): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v3i1.69
Marriage is a bond between a man and a woman both emotional and physical as husband and wife which aims to form a happy family and eternal by God Almighty. The issue of marriage is a many-faceted human problems, covering all aspects of human life that is easy to cause emotions and disputes. Therefore it is very important the legal certainty that there has been a aqad (agreement) marriage. In the case of marriage required legal certainty to be easily held tools proof.
TINDAK PIDANA PERBANKAN DI INDONESIA
Afrizon Rizal;
Rachmad Naser
VERITAS Vol 3 No 1 (2017): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v3i1.70
The implementation of banking crime in Indonesia has been implemented. It is seen from several court decisions where in the court decision there is a possibility that the defendant is not punished as in the DECISION No. 2208 K / Pid.Sus / 2010. Conversely, there are also court decisions that impose penalties or criminal charges against the defendant namely DECISION No. 33 / Pid / 2012 / PT.Sultra and DECISION No. 90 K / Pid. Sus / 2010. Thus the application of banking crime in Indonesia based on Act Number 7 of 1992 concerning Banking as amended by Act Number 10 of 1998 in practice has consequences of punishment and punishment against convicted defendants while there is also the possibility that the defendant is not punished Or punished for not being proven guilty.
PENISTAAN AGAMA DALAM PERSPEKTIF HUKUM POSITIF DAN ISLAM
Muannif Ridwan
VERITAS Vol 2 No 2 (2016): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v2i2.72
This study discusses the defamation of religion which became a hot topic amongIndonesian society today. As a lot of news about it in the print and electronicmedia. This issue drew public attention back, one of which stems from the releaseof video footage Tjahaja Basuki Purnama (Ahok) quoting Surah Al Maidah verse51. In the concept of the crime of blasphemy carries the consequences of an act oftarnishing religion. Policy formulation of the crime of defamation of religion showsthat the legal interest protected is religion itself. Defamation of religion have beendecided by the Constitutional Court as a criminal offense that is not contrary to the1945 Constitution, and therefore still workable and ensnare anyone suspected ofdoing so. In Islam, the Quran has a way to resolve cases of defamation of religionas in Surat an-Nisa verse 140 and surah Al-An'am verse 68.
HUBUNGAN KONFIGURASI POLITIK HUKUM DALAM MENSEJAHTERAKAN MASYARAKAT INDONESIA
Muhammad Eko Purwanto
VERITAS Vol 2 No 2 (2016): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v2i2.73
Efforts for the welfare of our nation has been done by our predecessors since thebeginning of independence, the next leader must continue and even increasethrough the role and his work respectively. Agrarian one of the sectors that canrealize the ideals of the proclamation, considering the life of our nation is stilllargely agrarian patterned. Efforts establishment of regulatory areas that favor theembodiment of the people's welfare has been done by the government in every era,namely: a. The period at the end of the New Order government; b. The period atthe beginning of the 1998 reform; and c. The period after the birth of TAP MPRNo. IX / MPR / 2001.
KESADARAN HUKUM MASYARAKAT TERHADAP BAHAYA CYBER BULYYING DAN KONSEKUENSI HUKUMNYA
Emma Maripah
VERITAS Vol 2 No 2 (2016): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v2i2.74
Legal awareness of society about cyber bullying is low it is characterized by: a. Thenumber of people who think that the case of cyber bullying excluding criminality andmade a habit of daily interaction in social media. b. The number of cases of cyberbullying that occurs due to ignorance of the community will be the legal consequencesthat would entrap c. The lack of public knowledge about the hazard/impact caused bycyber bullying d. There are still many victims of perpetrators of cyber bullying that donot understand how to overcome the problems caused by cyber bullying law itself. Thelegal consequences for the perpetrators of cyber bullying has been regulated by theexisting legislation but lack of socialization to the community about how the legalprocess that must be taken by the community itself. Many people who feel they arevictims and perpetrators of cyber bullying at the same time so reluctant to report ortake legal action.
PUNGUTAN LIAR DITINJAU DARI PERSPEKTIF SOSIOLOGI HUKUM
Basrizal Basrizal
VERITAS Vol 2 No 2 (2016): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v2i2.76
Illegal Payments factors causing the shift in moral forces into private materialist,which is supported by the opportunity given by the Society to make illegalpayments. Moreover, there are no rules and mechanisms for oversight of therelated department of the work of officials. And mechanisms of punishment foroffenders classified as mild and only have a deterrent effect is temporary. EffortsCombating Illegal Payments by Law Enforcement and Society with efforts Methodof Pre-emptive which is a business or efforts to prevent crime from the beginningor early on, which is done by the ombudsman and the community in which theaction is more psychological or moral for invite or urge the perpetrators of thebureaucracy in order to comply with any applicable norms. Preventive method isthe effort made with the aim of preventing crime control measures and supervision,or create a conducive atmosphere to reduce and then pressed so that the crime wasnot thrive in the community.
KEBERADAAN PASAL 171 C KOMPILASI HUKUM ISLAM PASCA PUTUSAN MAHKAMAH AGUNG NOMOR: 368 K/AG/1995 TANGGAL 16 JULI 1998
Baginda Siregar
VERITAS Vol 2 No 2 (2016): VERITAS
Publisher : Jurnal Program Pascasarjana Ilmu Hukum Universitas Islam As-Syafi'iyah
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DOI: 10.34005/veritas.v2i2.77
Islamic inheritance law has a "demarcation" very strict for those who are not thesame religion (Islam) and do not inherit each other. Moreover, the behavior of"apostasy" is an act of treason to Muslim families, hurting and embarrassing forparents, family and relatives. So if there are children or heirs apostate then basedon Islamic law of inheritance of his severed relationship. It is a norm adopted andis believed by Muslims. But based on the jurisprudence of the Supreme Courtlapsed remain synchronized their rights through was borrowed. Jurisprudence onwas borrowed for non-Muslims is a violation of articles 2 and 49 LAW OF THEREPUBLIC OF INDONESIA NUMBER 3 YEAR 2006 CONCERNING THEAMENDMENT OF LAW NUMBER 7 IN 1989 ON THE TRIAL OF RELIGION.Ignoring Article 171 c, that hindered religious difference in terms of inheritanceheir.Adding to the norm of article 209 KIH, that the heir to the non-Muslims"rehabilitated" and get a share based on the position was borrowed.