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INDONESIA
Sapientia Et Virtus
Published by Universitas Katolik Darma Cendika
ISSN : 2355343X     EISSN : 27162273     DOI : 10.37477
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice Social Sciences
Tujuan jurnal ini adalah menyediakan tempat bagi akademisi, peneliti dan praktisi untuk menerbitkan artikel penelitian asli atau artikel ulasan. Ruang lingkup artikel yang diterbitkan dalam jurnal ini membahas berbagai topik, termasuk berbagai pendekatan untuk studi hukum seperti perbandingan hukum, hukum dan ekonomi, sosiologi hukum, dan antropologi hukum. Artikel juga dapat membahas bidang hukum yang spesifik, misalnya: hukum pidana, hukum perdata, hukum komersial dan bisnis, hukum internasional, hukum konstitusional, hukum administrasi, hukum adat, dan hukum sumber daya alam.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 2 (2015): September" : 5 Documents clear
Pertanggungjawaban Pidana Korporasi Di Bidang Perpajakan (Studi Kasus Putusan Mahkamah Agung Nomor : 2239 K/PID.SUS/2012) Arief Dwiatmoko; Bambang Surojo
SAPIENTIA ET VIRTUS Vol 2 No 2 (2015): September
Publisher : Darma Cendika Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/sev.v2i2.170

Abstract

Tax collection system by using the self-assessment system has been used by the taxpayer "mischievous" to shrink the tax value or even do not want to pay the tax. For example the case of criminal offenses committed by corporate taxpayer that occur over fourteen companies belonging to the company Asian Agri Group (AAG), which was undermining the value of the tax to take advantage of his company. The conclusion from this study is that the criminal act committed by fourteen companies belonging to the company Asian Agri Group (AAG) is a criminal offense in the field of corporate taxation. Based on the Strict Liabilility Concept and Vicarious Liability Concept, then the corporation can be sentenced to criminal penalties in accordance with the provisions of Article 39 paragraph (1) of the Taxation Law and criminal penalties in accordance with the provisions of Article 43 paragraph (1) of the Taxation Law for the leaders of each of the corporation who participated or helped commit a criminal act in the field of taxation.
Pencemaran Lingkungan Hidup Di Provinsi Jawa Timur Menurut Ketentuan Undang-Undang Nomor 32 Tahun 2009 Tentang Perlindungan Dan Pengelolaan Lingkungan Hidup Ditinjau Dari Penegakan Hukum Administrasi Lingkungan Galuh Lintang Taslim
SAPIENTIA ET VIRTUS Vol 2 No 2 (2015): September
Publisher : Darma Cendika Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/sev.v2i2.171

Abstract

During the development of technology and industry, Indonesia is one country that is very fast. Increasing number of industries that have sprung up that aims to meet the needs of an increasingly diverse society and rising. Technological development and advancement of the industry will have an impact on the quality of the environmental carrying capacity, which in turn will damage the environment itself. Exploitation of natural excessive with little regard for sustainability carried out by a group of people for the sake of right must be stopped, because it will cause damage to the environment, because it can not deny later if the industry will have a negative impact on the environment originating from industrial activities generating waste, and a large amount of various kinds which will pollute the environment.
Keadilan Transisional Sebagai Upaya Penyelesaian Pelanggaran Berat Hak Asasi Manusia Di Indonesia Woro Winandi
SAPIENTIA ET VIRTUS Vol 2 No 2 (2015): September
Publisher : Darma Cendika Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/sev.v2i2.172

Abstract

Grave violations human rights (human rights) which occurred in authoritarian countries pose victims of serious violations of human rights. As a result, during the transition from an authoritarian regime to a democratic regime came the serious human rights violations settlement demands voiced by victims of serious human rights violations and their heirs. Similar conditions also occur in Indonesia, which was once ruled by authoritarian regimes that use repressive laws to keep themselves in power in the period 1966-1998. Along reformasi in 1998, there was a period of transition in Indonesia, which brings the impact of reforms in all areas, including judicial reform.
Konstruksi Moralitas Yang Rasional Dalam Hukum Victor Imanuel Nalle
SAPIENTIA ET VIRTUS Vol 2 No 2 (2015): September
Publisher : Darma Cendika Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/sev.v2i2.173

Abstract

Law in the context of modernity, as an instrument of social engineering, often slammed with the concept of law as a moral order that was carried by the laws of nature. Law as an instrument of social engineering by adherents of positivism is seen as more rational, whereas the natural law morality tends to be paralleled by religious morality. This is due to the natural law theory of Thomas Aquinas dominated philosophy is heavily influenced by the theological aspects. Yet morality in modern law is not attached to religious doctrine or dogma. Morality in modern law it can be rationalized by human reason. Thus the law does not need to be sterilized of morality as the opinion of positivism. Expediency and fairness in the law it can eventually rebuilt on a rational morality.
Penegakan Hukum Terhadap Penyelenggaraan Izin Reklame Di Kota Surabaya Widyawati Boediningsih; Mikha Wijaya
SAPIENTIA ET VIRTUS Vol 2 No 2 (2015): September
Publisher : Darma Cendika Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/sev.v2i2.174

Abstract

Companies need to develop new products with the right and to harmonize the various factors that influence well. One factor is the advertisement for the installation of billboards of a company can introduce as well as marketing their products to the public indirectly. This can increase a company's product sales results. But too many billboards were built in the city and also a lot going on violations in the field of licensing billboards resulting forcibly dismantled billboards by the government of Surabaya. The violations occurred because some things, such as billboards violate the location permits, built in the green belt, no license, have not paid taxes. This is just one example of the violation committed by the public or the applicant.

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