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SIGn Jurnal Hukum
Published by CV. Social Politic Genius
ISSN : 26858614     EISSN : 26858606     DOI : https://doi.org/10.37276/sjh.v4i1
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
SIGn Jurnal Hukum adalah publikasi ilmiah yang terbit setiap bulan Maret dan September. Menggunakan sistem peer-review untuk publikasi artikel. SIGn Jurnal Hukum menerima artikel penelitian baik studi empiris maupun studi dogtrinal dan relevan dengan bidang Hukum, dengan syarat belum pernah dipublikasikan sebelumnya di tempat lain.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 7 Documents
 1 
Search results for , issue "Vol 3 No 1: April - September 2021" : 7 Documents clear
Kedudukan Penyidik Pegawai Negeri Sipil Direktorat Jenderal Pajak dalam Kerangka Penegakan Hukum Pidana Perpajakan di Indonesia Fitrah, Farrel Alanda; Takariawan, Agus; Muttaqin, Zainal
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.107

Abstract

This study aims to investigate the position of the DGT’s Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT’s Civil Servant Investigator ‘in legislation’ and ‘in its practice’ through library study and field research. The researcher carry out this research based on the researcher’s consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in organizational culture of each related institution. Therefore, the researcher recommend that each institution should understand carefully what their primary function is in dealing with taxation criminal so that there will be no misunderstanding and potency of overlapping between related institutions which can interfere the law enforcement process.
Upaya Perlindungan Hukum Bagi Pemilik Merek dari Perdagangan Kosmetik Share-in Jar Firdausy, Sheril; Mahanani, Anajeng Esri Edhi
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.113

Abstract

This study aims to analyze and understand the legal protection towards the mark owner from the share-in jar cosmetic trade and the legal consequences for business actors who do share-in jar cosmetic trade. The type of legal research used in this study is a normative juridical legal research method. The data collection in this study was conducted through a literature study from the laws and regulations, journals, research results, and books. The data analysis used in this research is the descriptive analysis method. The results of the study show that the legal protection towards the mark owner from the share-in jar cosmetic trade can be carried out through preventive and repressive legal protection efforts. Legal protection efforts are preventively carried out by registering the mark to get legal protection as a legal mark owner. Repressive legal protection efforts for trademarks can be done by litigation dispute resolution and non-litigation dispute resolution. The legal consequences for business actors who do share-in jar cosmetic trade are compensate for damages and/or ceasing all acts related to mark use. Therefore, it is recommended to the mark owner to provide cosmetics with trial or sample sizes. In this case, so that consumers try first about their compatibility with these cosmetics. On the other hand, business actors doing share-in cosmetic jar trade must make a license agreement with the mark owner. Furthermore, the government needs to include criteria for violations of right on mark in laws and regulations. This is purpose to increase legal protection towards the mark owner from the share-in jar cosmetic trade in the future.
Adat sebagai Konsep Kunci dan Siri’ sebagai Konsep Inti Budaya Ugi-Mangkasara Farah Syah Rezah; Abd. Kahar Muzakkir
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.123

Abstract

This study aims to understand custom as a key concept and siri’ as the core concept of Ugi-Mangkasara Culture based on a legal anthropological perspective. This study uses a normative approach that focuses on tracing the history of customary law related to the object of the problem. The object of study in this research is documents and manuscripts about Ugi-Mangkasara culture. The analysis used is a qualitative analysis based on the perspective of legal anthropology, so that the object of study can be interpreted and described in a narrative form. The study results show that custom as a key concept and siri’ as the core concept of Ugi-Mangkasara culture is a product of the culture of the Ugi-Mangkasara human child, which is full of values from various dimensions as the identity of the Ugi-Mangkasara human child. For Ugi-Mangkasara human children, respecting customs is a social obligation of the culture owner. Enforcing siri’ is respect for self-respect and human dignity. The values contained in the Ugi-Mangkasara culture can be used as a spirit for human children who own the culture in particular and in general for Indonesian children as part of the Ugi-Mangkasara tribe.
Kedudukan Teori dalam Struktur Ilmu Hukum Nurul Qamar
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.126

Abstract

This study aims to explain the theory position in the structure of legal science. This research is a normative legal research. The data collection technique used is literature study. The data that has been collected is then processed in a qualitative descriptive manner, then described in a narrative manner. The results of the study indicate that legal theory is one of the theoretical disciplines, whose object of study is law in a broad sense. The legal theory does not study law in a dogmatic definition and does not examine law in a positive law sense but explores legal science in a broader sense. The legal theory examines legal science from a critical, concrete, and analytical perspective so that the approach is interdisciplinary and multidisciplinary. Legal theory is a more in-depth approach to legal science in positive legal science approaches and legal dogmatics. Therefore, legal theory is positioned as a meta-theory of the science of law theory as a positive legal theory and legal dogmatics.
Kedudukan Undang-Undang Perkawinan terhadap Perkawinan Beda Agama di Luar Negeri Arianty Anggraeny Mangarengi; Yuli Adha Hamzah
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.127

Abstract

This study aims to determine the position and authority of Law No. 16 of 2019 in responding to interfaith marriages abroad. The type of legal research used is a dogmatic juridical research method. The data collection in this study was carried out through a literature study of laws and regulations, journals, research results, and books. This study uses hermeneutic analysis and interpretation methods to analyze the data used in this study. The study results show that interfaith marriage is not justified in all scriptures recognized in Indonesia. Couples who want to have interfaith marriages can hold them abroad. Meanwhile, from the state’s point of view, interfaith marriages are inconsistent. In this case, Law No. 16 of 2019 does not justify interfaith marriage, while Law No. 24 of 2013 can determine the marital status of interfaith abroad. So that the legal certainty of interfaith marriages is not based on Law No. 16 of 2019 but Law No. 24 of 2013. Therefore, it is suggested that the government amend Law No. 16 of 2019. In this case, it contains norms that legitimize interfaith marriages as regulated in Law No. 24 of 2013. If Law No. 16 of 2019 is considered still relevant to the socio-cultural conditions of Indonesia, the government must amend Law No. 24 of 2013. In this case, it is removing norms that legitimize interfaith marriages. The amendments to the legislation attempt to resolve inconsistencies in the legislation related to interfaith marriages.
Kedudukan Penyidik Pegawai Negeri Sipil Direktorat Jenderal Pajak dalam Kerangka Penegakan Hukum Pidana Perpajakan di Indonesia Farrel Alanda Fitrah; Agus Takariawan; Zainal Muttaqin
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.107

Abstract

This study aims to investigate the position of the DGT’s Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT’s Civil Servant Investigator ‘in legislation’ and ‘in its practice’ through library study and field research. The researcher carry out this research based on the researcher’s consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in organizational culture of each related institution. Therefore, the researcher recommend that each institution should understand carefully what their primary function is in dealing with taxation criminal so that there will be no misunderstanding and potency of overlapping between related institutions which can interfere the law enforcement process.
Upaya Perlindungan Hukum Bagi Pemilik Merek dari Perdagangan Kosmetik Share-in Jar Sheril Firdausy; Anajeng Esri Edhi Mahanani
SIGn Jurnal Hukum Vol 3 No 1: April - September 2021
Publisher : CV. Social Politic Genius (SIGn)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37276/sjh.v3i1.113

Abstract

This study aims to analyze and understand the legal protection towards the mark owner from the share-in jar cosmetic trade and the legal consequences for business actors who do share-in jar cosmetic trade. The type of legal research used in this study is a normative juridical legal research method. The data collection in this study was conducted through a literature study from the laws and regulations, journals, research results, and books. The data analysis used in this research is the descriptive analysis method. The results of the study show that the legal protection towards the mark owner from the share-in jar cosmetic trade can be carried out through preventive and repressive legal protection efforts. Legal protection efforts are preventively carried out by registering the mark to get legal protection as a legal mark owner. Repressive legal protection efforts for trademarks can be done by litigation dispute resolution and non-litigation dispute resolution. The legal consequences for business actors who do share-in jar cosmetic trade are compensate for damages and/or ceasing all acts related to mark use. Therefore, it is recommended to the mark owner to provide cosmetics with trial or sample sizes. In this case, so that consumers try first about their compatibility with these cosmetics. On the other hand, business actors doing share-in cosmetic jar trade must make a license agreement with the mark owner. Furthermore, the government needs to include criteria for violations of right on mark in laws and regulations. This is purpose to increase legal protection towards the mark owner from the share-in jar cosmetic trade in the future.

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