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Abd Kahar Muzakkir
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Fakultas Hukum, Universitas Muslim Indonesia. Jalan Urip Sumoharjo KM.5 Makassar, Sulawesi-Selatan, Indonesia
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INDONESIA
AL-Ishlah : Jurnal Ilmiah Hukum
ISSN : 14109328     EISSN : 26140071     DOI : https://doi.org/10.56087/aijih.v25i2
Core Subject : Social,
Al-Ishlah : Jurnal Ilmiah Hukum adalah jurnal peer review yang diterbitkan dua kali setahun Mei dan November oleh Fakultas Hukum Universitas Muslim Indonesia sejak Tahun 1998, dimaksudkan untuk menjadi jurnal untuk penerbitan hasil penelitian tentang hukum baik studi empiris dan normatif, terutama dalam masalah hukum kontemporer. Berbagai topik tetapi tidak terbatas pada: 1. Hukum Pidana 2. Hukum Konstitusi 3. Hukum Perdata dan Komersial 4. Hukum Hak Asasi Manusia 5. Hukum Ekonomi 6. Hukum Internasional 7. Hukum Islam atau Syariah 8. Hukum Adat 9. Hukum Lingkungan 10. Pendidikan Hukum 11. Hukum Komparatif Jurnal ini bertujuan terutama untuk memfasilitasi dan menyediakan forum bagi para sarjana hukum dan profesional untuk membahas dan mempromosikan perkembangan terkini tentang masalah hukum di seluruh dunia, diterbitkan dalam bahasa Indonesia, dan tinjauan ini berupaya memperluas batasan wacana hukum Indonesia untuk mengakses kontributor dan pembaca di seluruh dunia. Oleh karena itu, tinjauan ini menerima kontribusi dari para sarjana dan profesional hukum internasional serta dari perwakilan pengadilan, penegak-penegak hukum, otoritas eksekutif, pemerintah, dan lembaga kerjasama pembangunan.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 101 Documents
Peranan Badan Permusyawaratan Desa dalam Penyelenggaraan Pemerintahan di Desa Firman, Firman
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 1: Mei 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.31 KB) | DOI: 10.33096/aijih.v23i1.35

Abstract

This study aims to determine and obtain data regarding the implementation of the main tasks and functions of the Village Consultative Body in the administration of government, and obtain data on the factors that influence the implementation of the main tasks and functions of the Village Consultative Body in the administration of government in Mattirowalie Village, Majauleng District, Wajo Regency. The research method uses data collection techniques through, observation, interviews, and documentation. The data obtained from the research results are processed using qualitative analysis to find out and obtain data regarding the implementation of the main tasks and functions of the Village Consultative Body in the administration of government and obtain data on what factors influence the implementation of the main tasks and functions of the Village Consultative Body in the administration of government. The results of this study indicate that the implementation of the main tasks of the BPD in the administration of government has not been fully carried out optimally because only three main tasks are carried out namely accommodating and channelling the aspirations of the community, forming a village head election committee and the process of discussion and stipulation of village regulations together with the village head, out of six the main tasks that have been determined by the Government Regulation on Villages. The factors that influence the implementation of the main tasks and supervisory functions are influenced by two factors, namely the driving factor which includes community support or participation, and a good cooperative relationship between the Village Consultative Body and the Village Government. Whereas the second factor is the inhibiting factor which includes the lack of benefits provided to the members involved, facilities and infrastructure, lack of Human Resources to fill membership and the existence of a society that is either pro or contra to each decision made. Abstract: Penelitian ini bertujuan untuk mengetahui dan memperoleh data mengenai pelakanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan, dan memperoleh data mengenai faktor-faktor yang mempengaruhi pelaksanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan di Desa Mattirowalie Kecamatan Majauleng Kabupaten Wajo. Metode penelitian menggunakan teknik pengumpulan data melalui, observasi, wawancara, dan dokumentasi. Data yang telah diperoleh dari hasil penelitian diolah dengan menggunakan analisis kualitatif untuk mengetahui dan memperoleh data mengenai pelakanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan dan memperoleh data mengenai faktor-faktor apa yang mempengaruhi pelaksanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan. Hasil penelitian ini menunjukkan bahwa pelaksanaan tugas pokok BPD dalam penyelenggaraan pemerintahan belum sepenuhnya dilakukan secara optimal karena hanya tiga tugas pokok yang dilaksanakan yaitu menampung dan menyalurkan aspirasi masyarakat, membentuk panitia pemilihan kepala Desa dan proses pembahasan dan penetapan peraturan desa bersama dengan kepala desa, dari enam tugas pokok yang telah ditetapkan Peraturan Pemerintah tentang Desa. faktor-faktor yang mempengaruhi pelaksanaan tugas pokok dan fungsi pengawasan dipengaruhi oleh dua faktor yaitu faktor pendorong yang meliputi dukungan atau partisipasi masyarakat, dan hubungan kerjasama yang baik antara Badan Permusyawaratan Desa dengan Pemerintah Desa. Sedangkan faktor yang kedua yaitu faktor penghambat yang meliputi kurangnya tunjangan yang diberikan kepada para anggota yang terlibat, sarana dan prasarana, kurangnya Sumber Daya Manusia yang mengisi keanggotaan serta adanya masyarakat yang pro maupun kontra terhadap setiap keputusan yang ditetapkan.
Implementasi Fungsi Legislasi Dewan Perwakilan Rakyat Daerah pada Pembentukan Peraturan Daerah Nurdin, Arifuddin
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 1: Mei 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.264 KB)

Abstract

This study aims to analyze the implementation of DPRD members 'initiative rights and the factors that hinder the exercise of DPRD members' initiative rights in the formation of Regional Regulations. This type of research is normative juridical research, the source of this research data is secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The collected legal materials are processed and compiled systematically and provide detailed and in-depth explanations to reveal problems regarding the legislative function of DPRD members with the intention of seeking consistency between applicable legal norms. The results showed that the implementation of DPRD members' initiative rights in the formation of regional regulations was still not optimal even though it had referred to PP No. 12 of 2018 concerning Guidelines for the Preparation of DPRD Standing Orders because many DPRD members have never used the right of initiative in preparing academic texts and the Draft of Regional Regulation. The inhibiting factors for the implementation of DPRD members' initiative rights in the formation of regional regulations consist of human resources, the effectiveness and efficiency of the use of the budget, the role of the Expert Team, as well as low community participation being an inhibiting factor. The suggestion that the authors propose is that DPRD members in carrying out the legislative function should not only wait for the proposed Regional Regulation coming from the Regional Government but actively use their initiative right in forming Local Regulations as regulated in the legislation, as well as addressing the factors existing obstacles in order to optimize the implementation of the initiative rights of DPRD members. Abstrak: Penelitian ini bertujuan untuk menganalisis pelaksanaan hak inisiatif Anggota DPRD dan faktor-faktor yang menghambat pelaksanaan hak inisiatif anggota DPRD pada pembentukan Peraturan Daerah. Tipe penelitian yang digunakan adalah penelitian yuridis normatif, sumber data penelitian ini adalah data sekunder yang terdiri dari bahan hukum primer, bahan hukum sekunder, dan bahan hukum tertier. Bahan hukum yang berhasil dikumpulkan diolah dan disusun secara sistematis dan memberikan penjelasan secara rinci dan mendalam untuk mengungkap permasalahan mengenai fungsi legislasi anggota DPRD dengan maksud mencari konsistensi antara norma hukum yang berlaku.Hasil penelitian menunjukan bahwa Pelaksanaan hak inisiatif anggota DPRD dalam pembentukan peraturan daerah masih kurang optimal sekalipun telah mengacu pada PP No. 12 Tahun 2018 tentang Pedoman Penyusunan Peraturan Tata Tertib DPRD, karena banyak anggota DPRD yang tidak pernah menggunakan hak inisiatifnya dalam penyusunan naskah akademik dan Rancangan Peraturan Daerah. Faktor penghambat pelaksanaan hak inisiatif anggota DPRD dalam pembentukan peraturan daerah terdiri dari Faktor sumber daya manusia, efektifitas dan efisiensi penggunaan anggaran, peranan Tim Ahli, serta partisipasi masyarakat yang rendah menjadi faktor penghambat. Adapun saran yang penulis ajukan adalah, hendaknya anggota DPRD dalam melaksanakan fungsi legislasi tidak sekedar menunggu usulan Rancangan Perda yang berasal dari Pemerintah Daerah, tetapi secara aktif mempergunakan hak inisiatifnya dalam membentuk Peraturan Daerah sebagaimana yang diatur dalam peraturan perundang-undangan, serta mengatasi faktor-faktor penghambat yang ada agar dapat mengoptimalkan pelaksanaan hak inisiatif anggota DPRD. Kata Kunci: hak inisiatif; fungsi legislasi; frasa, peraturan daerah;
Eksekusi Hak Tanggungan Terhadap Kredit Macet Bank Yustiana, Yustiana
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 1: Mei 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.635 KB) | DOI: 10.33096/aijih.v23i1.38

Abstract

This study aims to determine the execution of mortgage rights if a bad credit occurs at Sengkang BRI Bank and also to determine the factors that influence if the execution of a non-performing loan mortgage is not implemented. Data collection methods used were interviews and literature study, then the data were analyzed descriptively. The results showed that the execution of mortgage rights in the case of bad credit at Bank BRI Sengkang was not yet effective. This is due to frequent negligence on the part of the Bank concerned in the procedure for credit disbursement, especially in credit agreements involving third parties. The factors that influence the execution of the mortgage are creditor and debtor factors. As long as there is an agreement between the two parties, there is a possibility that there will be no execution of the mortgage rights and if the execution is there the implementation will be carried out by peaceful execution. Abstrak:Penelitian ini bertujuan untuk mengetahui eksekusi terhadap hak tanggungan bila terjadi terjadi kredit macet di Bank BRI Sengkang dan juga untuk mengetahui faktor-faktor yang mempengaruhi bila tidak dilaksanakannya eksekusi hak tanggungan kredit macet. Metode pengumpulan data yang digunakan adalah wawancara dan studi kepustakaan, kemudian data dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa eksekusi terhadap hak tanggungan bagi kasus kredit macet di Bank BRI Sengkang sebagian belum efektif. Hal ini disebabkan sering adanya kelalaian dipihak Bank yang bersangkutan dalam prosedur pencairan kredit, utamanya pada perjanjian kredit yang melibatkan pihak ketiga. Adapun faktor yang berpengaruh terhadap pelaksanaan eksekusi pada hak tanggungan adalah faktor kreditor dan debitor. Sepanjang ada kesepakatan antara kedua belah pihak, maka kemungkinan tidak akan terjadi eksekusi hak tanggungan dan kalaupun eksekusi itu ada maka pelaksanaannya akan ditempuh dengan cara eksekusi damai.
Perlindungan Hukum Terhadap Penangkapan dan Penahanan Tersangka dalam Perspektif Hak Azasi Manusia Martono, Martono
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 1: Mei 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.675 KB) | DOI: 10.33096/aijih.v23i1.39

Abstract

This research was conducted to find out the form of the implementation of the rights of suspects at the level of investigation at the Wajo Regional Police Station, as well as what factors influence the implementation of the rights of the suspect at the investigation level of investigations at the Wajo Regional Police Station. This type of research was conducted in the Wajo district police jurisdiction, and data were obtained from in-depth observations, through interviews and then analyzing existing data. The results of the study were analyzed quantitatively by describing data and also using quantitative analysis with descriptive. Protection of Human Rights in the Judicial Act concerning the principles of quick and low-cost justice, the principle of non-discrimination, the principle of presumption of innocence, and guarantees of Human Rights for all Indonesian citizens under the 1945 Constitution. The results obtained by this article are: shows that the implementation of the rights of the suspect at the investigation level investigation at the Wajo Resort Police, in particular the right to obtain legal assistance, the right to be examined immediately, the right to provide information freely, and the right to be informed of his arrest and detention based on the principle of presumption of innocence, based on the results of the study, have been carried out although not optimal due to several factors, namely (1) the quality of investigative Human Resources is still low, the number of personnel is still lacking and is not balanced with the number of cases, investigators who are not professional and (2) the mental attitude of the investigator which is not good, and the level of awareness the law of society which is paternalism so that it causes resignation to law enforcement officers while supporting factors in the form of the increased budget allocated for the settlement of cases. Abstrak:Penelitian ini dilakukan dengan bertujuan untuk mengetahui wujud implementasi hak-hak tersangka pada tingkat penyidikan di Polres Wajo, serta faktor-faktor apa yang mempengaruhi implementasi hak-hak tersangka pada pemeriksaan tingkat penyidikan di Polres Wajo. Tipe penelitian ini dilakukan di wilayah hukum Polres Wajo, dan data diperoleh dari pengamatan yang mendalam, melalui wawancara kemudian menganalisis data yang ada. Hasil penelitian dianalisi secara kuantitatif dengan mendeskripsikan data dan juga menggunakan analisis kuantitatif dengan deskriptif. Perlindungan Hak Azasi Manusia dalam Undang-Undang kehakiman mengenai azas peradilan cepat dan biaya ringan, azas non diskriminasi, azas praduga tidak bersalah, dan jaminan Hak Azasi Manusia bagi seluruh warga Negara Indonesia berdasarkan Undang- undang Dasar 1945. Hasil yang diperoleh oleh artikel ini adalah: menunjukkan bahwa wujud implementasi hak-hak tersangka pada pemeriksaan tingkat penyidikan di Kepolisian Resort Wajo, khususnya hak memperoleh bantuan hukum, hak untuk segera diperiksa, hak untuk memberikan keterangan secara bebas, dan hak untuk diberitahukan penagkapan dan penahanannya berdasarkan azas praduga tak bersalah, berdasarkan hasil penelitian, sudah dilaksanakan meskipun belum optimal yang disebabkan karena beberapa faktor, yaitu (1) kualitas Sumber Daya Manusia penyidik yang masih rendah, jumlah personil yang masih kurang dan tidak seimbang dengan banyaknya perkara, penyidik yang tidak profesional dan (2) sikap mental penyidik yang kurang baik, serta tingkat kesadaran hukum masyarakat yang paternalisme, sehingga menyebabkan sikap pasrah kepada aparat penegak hukum, sedangkan faktor pendukung berupa meningkatnya anggaran yang dialokasikan untuk penyelesaian perkara.
Keserentakan Pemilu 2024 yang Paling Ideal Berdasarkan Putusan Mahkamah Konstitusi Republik Indonesia Amir, Mushaddiq
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 2: November 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/aijih.v23i2.41

Abstract

The holding of concurrent elections on April 17 2019 is a new history in the general election process in Indonesia. This is the implication of the Constitutional Court Decision Number 14 /PUU/2013 on the review of Law Number 42 of 2008 concerning the Election of President and Vice President. Although simultaneous elections have been considered better than previous elections, it does not mean that there are no shortcomings in the implementation. The most appalling problem is the large number of fatalities by the election organizers who are seen as the impact of the 2019 concurrent elections as well as other technical problems. Looking at various aspects raised from the 2019 elections, the Association for Elections and Democracy (Perludem) conducted a review of the material of the Law on the 1945 Constitution to the Constitutional Court as outlined in the Constitutional Court Decision Number 55/PUU-XVII/2019. In their argument, the petitioner conveys a number of things related to the analysis that has been carried out in the holding of simultaneous elections held in 2019 yesterday. In the results of the decision, the Constitutional Court rejected the petition of the petitioner in its entirety because it was considered to be groundless. However, the Constitutional Court provides choices regarding election models that can be chosen and considered constitutional based on the 1945 Constitution. Keyword: Concurrent elections , election model, election of 2024
Pembatasan Masa Jabatan Presiden Sebagai Upaya Menghindari Terjadinya Abuse of Power Yudhistira, Elsan
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 2: November 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/aijih.v23i2.43

Abstract

President term limitation is an effort to prevent a President who takes control of the nation for a long time because the President will make it possible to abuse power. Presidential term limitation is a crucial thing to be regulated because it will make the potential abuse of power, and the authoritarian government will grow in some countries. In every nation, we can see adopting a presidential system organize about Presidential term limitation to President's candidate. Seeing that there are several types adopted by various countries that adopt the Presidential system, then it will be studied which system is the best system to decrease the possibility of the occurrence abuse of power performed by the President. The research method uses a statue approach, a historical approach, and a conceptual approach. The results of this study indicate that of the 20 (twenty) countries that adhere to the presidential system, it shows that the most widely used method is only one re-election and no re-election because with this system it is supposed that it can easily limit the term of office of the President and also can be determine fixed government. The chance of abusing power will reduce, while the system No Immediate re-election and No limitation re-election is a country that allows it to be in control for a long time without any restrictions to run for President so that the possibility of abuse of authority will be more open.
Kedudukan Hukum Kreditor Preferen Pajak dan Kreditor Preferen Buruh dalam Proses Kepailitan Imran Eka Saputra
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 2: November 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/aijih.v23i2.44

Abstract

This study aims to determine the legal position of tax-preferred creditors and labour preferred creditors in the bankruptcy process and to determine the factors that influence the occurrence of disputes between labour preference creditors and tax-preferred creditors in the bankruptcy process. The research method used is a method with the type of normative research using 2 (three) types of approaches, namely the statutory approach (statute approach) and the conceptual approach (conceptual approach). The results of this study are based on a conceptual approach and a statutory approach, the authors find that the legal position of tax-preferred creditors and workers' preferences is the same. law, the factor of justice, the factor of increasing public welfare (public interest), the factor of labour rights and human rights. In order to provide certainty about the legal position of tax preferred creditors and labor preferred creditors, it is deemed necessary to improve the bankruptcy law, so that there are no problems between tax preferred creditors and labour preferred creditors in the bankruptcy process. Factors that influence the occurrence of disputes between labour preference creditors and tax-preferred creditors in the bankruptcy process can be input for members of the House of Representatives and the Government to improve the bankruptcy law Abstrak:Penelitian ini bertujuan untuk mengetahui kedudukan hukum kreditor preferen pajak dan kreditor preferen buruh dalam proses kepailitan dan mengetahui faktor-faktor yang mempengaruhi terjadinya sengketa antara kreditor Preferen buruh dan kreditor preferen pajak dalam proses kepailitan. Metode penelitian yang digunakan adalah metode dengan jenis penelitian normative menggunakan 2 (tiga) tipe pendekatan yakni pendekatan perundang-undangan (statute approach), dan pendekatan konseptual (conceptual approach). Hasil dari penelitian ini adalah berdasarkan pendekatan konseptual dan pendekatan perundang-undangan penulis menemukan bahwa kedudukan hukum kreditor preferen pajak dan preferen buruh mempunyai kedudukan yang sama, Adapun yang menjadi faktor-faktor yang mempengaruhi terjadinya sengketa antara kreditor Preferen buruh dan kreditor preferen pajak adalah faktor kepastian hukum, faktor keadilan, faktor meninggikan kesejahteraan umum (kepentingan umum), faktor hak-hak buruh dan hak asasi manusia. Dalam rangka memberikan kepastian kedudukan hukum terhadap kreditor preferen pajak dan kreditor preferen buruh maka dirasa perlu untuk menyempurnakan undang undang kepailitan,agar tidak terjadi permasalahan antara kreditor preferen pajak dan kreditor preferen buruh dalam prose kepailitan. Faktor-faktor yang mempengaruhi terjadinya sengketa antara kreditor Preferen buruh dan kreditor preferen pajak dalam proses kepailitan ini bisa menjadi masukan bagi para anggota Dewan Perwakilan Rakyat dan Pemerintah untuk menyempurnakan undang undang kepailitan
Penyelesaian Perkara Lalu Lintas Berbasis Elektronik dalam Upaya Mengurangi Penumpukan Perkara Dan Pungutan Liar Jupri, Jupri; Koni, Yoslan; Moonti, Roy
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 2: November 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/aijih.v23i2.52

Abstract

The purpose of this study is to determine the implementation of electronic-based traffic case resolution in the regions to determine the obstacles in solving electronic-based traffic cases. This type of research uses empirical research. The type of research used in this research is empirical research. Implementation of electronic-based traffic case settlement in the regions, where the offender receives a ticket ID via SMS, then makes a transfer via a bank account. After that, bring proof of e-ticket payment to the district attorney to exchange the confiscated evidence, then the offender gets a ticket ID via SMS, the offender goes to the district court to attend the trial and pay there and the offender receives the ticket ID via SMS. Offenders come to the court to see the announcement of the traffic court and the court directs to pay at the prosecutor's office and the obstacles to solving electronic-based traffic cases, namely legal factors, social factors and community factors. In the implementation of the settlement of traffic cases in the future, this should be stated in the law so that its application can still be clearer, then more in-depth socialization is also needed regarding the prosecution process so that the public will be able to understand. Abstrak:Tujuan penelitian ini untuk mengetahui pelaksanaan penyelesaian perkara lalu lintas berbasis elektronik di daerah untuk mengetahui hambatan-hambatan penyelesaian perkara lalu lintas berbasis elektronik. Jenis penelitian ini menggunakan jenis penelitian empiris. Jenis penelitian yang digunakan dalam penelitian ini jenis penelitian empiris. Pelaksanaan penyelesaian perkara lalu lintas berbasis elektronik di daerah yaitu pelanggar menerima ID Tilang melalui SMS, kemudian melakukan transfer melalui rekening bank. Setelah itu membawa bukti pembayaran e-Tilang ke kejaksaan negeri untuk ditukar dengan barang bukti yang disita, kemudian si Pelanggar mendapatkan ID Tilang melalui SMS, si pelanggar ke pengadilan negeri untuk mengikuti sidang dan membayar disana dan si pelanggar menerima ID Tilang melalui sms. Pelanggar mendatangi pengadilan untuk melihat pengumuman sidang lalu lintasdan pihak pengadilan mengarahkan untuk membayar di kejaksaan dan hambatan-hambatan penyelesaian perkara lalu lintas berbasis elektronik yaitu faktor hukum, faktor social dan faktor masyarakat. Dalam pelaksanaan penyelesaian perkara lalu lintas kedepan seharusnya ini dituangkan di dalam undang undang sehingga penerapannya masih bisa lebih jelas, kemudian juga dibutuhkan sosialisasi yang lebih mendalam terkait dengan proses penindakannya sehingga masyarakat akan bisa memahami.
Pajak Penghasilan Pada Subjek Penghasilan Di Bawah Umur Melalui Media Sosial Sari Dewi, Retno
Al-Ishlah: Jurnal Ilmiah Hukum Vol 23 No 2: November 2020
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/aijih.v23i2.54

Abstract

The unregulated income tax for underage tax subjects who use social media in Indonesia needs attention from the government. The increasing number of social media users by underage tax subjects who currently do not receive supervision. The self-assessment-based income tax collection system is also an obstacle to this problem. In the study in this article using the socio-legal research method which examines the limitations of legal sources. Normative aspects and often legal issues are related to social and political contexts in empirical aspects. The findings from this study required policy formulation: mapping data on underage tax subjects with income generation using social media content, collaborating with various related parties and conducting a review of the income tax collection system.
Tugas dan Wewenang Badan Pengawas Pemilihan Umum dalam Mengatasi Sengketa Pemilu Presiden dan Wakil Presiden Rahmiz, Faramadinah; Yasin, H. M.
Al-Ishlah: Jurnal Ilmiah Hukum Vol 24 No 1: Mei 2021
Publisher : Fakultas Hukum, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/aijih.v24i1.55

Abstract

This study aims to determine the extent to which the Bone Regency General Election Supervisory Agency's duties and authority in overseeing the implementation of the General Election, especially to resolve disputes for the 2019 Presidential and Vice-Presidential Elections. Besides, this study also aims to determine what factors alone affect or hinder the implementation of supervision in the General Election held by the Regional General Election Commission of Bone Regency. This research uses empirical and normative research methods. The data obtained were processed and analyzed both qualitatively and quantitatively. The research results show that the implementation of supervision by the General Election Supervisory Agency of Bone Regency on the implementation of the General Election, especially for resolving the 2019 Presidential and Vice-Presidential Election disputes has been running following the applicable laws and regulations. Besides, the Bone Regency General Election Supervisory Body handles election cases and disputes, both administrative, ethical violations, and election criminal offences. The factors that influence the implementation of supervision by the General Election Supervisory Agency of Bone Regency include limited personnel or supervisory apparatus and limited infrastructure, such as the Bone Regency General Election Supervisory Agency's office which has a contract status.

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