Articles
217 Documents
<![CDATA[Optimalisasi Pelaksanaan Fungsi Layanan Kantor Dinas Pendapatan Daerah (Studi Pada Kantor Dinas Pendapatan Daerah Kabupaten Kutai Timur) ]]>
<![CDATA[Desi Andriani Natalie.H]]>
<![CDATA[ Jurnal Risalah Hukum Volume 8, Nomor 2, Desember 2012 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[ABSTRAKSI Menurut Undang-Undang Nomor 27 Tahun 2007, Pajak adalah kontribusi wajib pajak kepada Negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Negara bagi sebesar-besarnya kemakmuran rakyat. Pajak sifatnya dapat dipaksakan. Dalam Pasal 23 ayat (2) Undang-Undang NRI Tahun 1945 dinyatakan bahwa segala jenis pajak untuk keperluan negara harus berdasarkan Undang-Undang. Namun permasalahannya pelayanan pajak yang terjadi di masyarakat saat ini, khususnya di Daerah Kabupaten Kutai Timur sangat kurang memuaskan. Hal ini dikarenakan kurangnya pengetahun ataupun informasi mengenai pajak itu sendiri kepada masyarakat, tempat pelayanan pajak yang ada belum maksimal terutama Kecamatan yang jangkauannya cukup jauh, apalagi cuaca kurang baik, cukup lama bagi petugas pajak untuk melakukan sosialisasi. Perlu menjadi perhatian penuh bagi Pemerintah, secara khusus pada petugas pemungut pajak bahwa penyetoran pajak itu akan berjalan lancar dan tidak terhambat apabila petugas pajak yang ada lebih meningkatkan kinerjanya. Kata Kunci: pajak dan pelayanan]]>
<![CDATA[Pemberhentian Tidak Dengan Hormat Terhadap Pegawai Negeri Sipil Yang Melakukan Kejahatan Jabatan Atau Kejahatan Yang Ada Hubungannya Dengan Jabatan ]]>
<![CDATA[Renny Irawati]]>
<![CDATA[ Jurnal Risalah Hukum Volume 8, Nomor 2, Desember 2012 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[ABSTRAKSI Pegawai Negeri adalah unsur aparatur negara untuk menyelenggarakan tugas pemerintahan dan pembangunan dalam usaha mencapai tujuan nasional. Dalam kedudukannya sebagai unsur aparatur negara yang diangkat oleh pemerintah untuk menjalankan tugas negeri atau jabatan negara lainnya, Pegawai Negeri harus berada dalam koridor hukum agar tidak terjadi penyimpangan-penyimpangan dalam prakteknya. Perbuatan seorang Pegawai Negeri Sipil dalam suatu lingkup tugasnya dapat dibedakan atas tindakan perseorangan dan tindakan badan hukum (institusi kepegawaiannya). Sehubungan dengan penegakan hukum terhadap Pegawai Negeri Sipil yang melakukan kejahatan jabatan sebagai tindak pidana korupsi, di Kabupaten Berau, Pegawai Negeri Sipil yang telah dinyatakan oleh Pengadilan terbukti melakukan kejahatan jabatan dan dijatuhi hukuman pidana penjara dengan putusan Pengadilan yang telah mempunyai kekuatan hukum tetap, diberhentikan tidak dengan hormat sebagai Pegawai Negeri Sipil berdasarkan ketentuan Pasal 23 ayat (5) huruf c Undang-Undang Nomor 43 Tahun 1999 dan Pasal 9 huruf a Peraturan Pemerintah Nomor 32 Tahun 1979. Pemberhentian dimaksud merupakan pemutusan hubungan kerja dengan pemerintah dan bukan hukuman disiplin. Pemberhentian dengan dasar Peraturan Pemerintah Nomor 32 Tahun 1979 berlaku pada akhir bulan pemberhentian. Jika yang bersangkutan tidak puas, maka dapat mengajukan gugatan ke Pengadilan Tata Usaha Negara. Peraturan Pemerintah Nomor 32 Tahun 1979 tidak memberikan kesempatan upaya admisnistratif baik berupa keberatan maupun banding administratif ke BAPEK sehingga jalan satu-satunya adalah dengan proses peradilan di Pengadilan Tata Usaha Negara. Kata Kunci: pemberhentian tidak dengan hormat, pegawai negeri sipil, kejahatan jabatan]]>
<![CDATA[Kajian Yuridis Perlindungan Seimbang Bagi Factor, Client dan Customer Dalam Perjanjian Anjak Piutang (Factoring) ]]>
<![CDATA[Siti Hamidah]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 1, Juni 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[Factoring stands for one activity of financing agency but unrecognized in the KUHPerdata because it has higher risk susceptibility to the claim failure. Where unperformed client and customer in case of settling the factoring financing debt become evident, the factor company only remains as concurrency creditor. Although the unperformed parties against the content of factoring financing covenant must be customer and client, the factor party should the first priority of protection. Considering the factor as the party who gives financing and binds client through contract-standard covenant, the balancing covenant seems very important because it does not close the possibility of unperformed customer and client due to imbalanced position against factoring covenant. Research analyzes unsuitable clauses or those regarded as not giving balancing protection to factor, client, and customer according to KUHPerdata of factoring covenant and its alternative clauses. In this case, research may suggest that some clauses may stand against KUHPerdata such that it must fail to give balancing protection and position for related parties, in term of interest, fine, and additional collateral. The change over clauses must be important to give balancing protection]]>
<![CDATA[Badan Pengawas Penyelidikan Kepolisian ]]>
<![CDATA[Dahlil Marjon]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 1, Juni 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[Conducting investigation to search for or to collect the evidence in confirming the crime committed, finding the suspect, revealing the suspect and the motive of crime, refer to some routine works of police officers. Investigation paradigms and concepts change from Holland colonial to recent age, which one seems related to the establishment of Investigation Supervisory Agency of Police Department. In term of philosophy, the establishment of this agency may be aimed to the public to control over investigator action during crime management and to regulate the police members in the investigation division into objective, proportional, and professional individual when they carry on the duty.]]>
<![CDATA[Konsep Pengembangan Pengaturan Sistem Pengawasan Pelaksanaan Jabatan Notaris di Indonesia ]]>
<![CDATA[Purwanto]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 2, Desember 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[The Controlling toward the implementation of Notary profession by effort of building and inspecting is done by the Minister of Law and Human Right of Indonesia by establing Notary Contoller Commission, the Notary Contoller Commission consists of Local Controller Commission, District Controller Commission and Central Controller Commission. The normative essential in the Direction of Implementation Duty of Notary Controller Commission is not completed with assessment system in the form of objective assessment instrument in inspecting Notary Commission Implementation, as the effect, the aspect of justice to the Notary whom inspected cannot be manifestated. In the effort to realize assessment system in inspecting Notary commission implementation oriented to the justice, it is necessary to formulate: (1) predication and criterion assessment in inspecting the Notary commission implementation, (2) instrument assessment in inspecting the Notary commission implementation, and (3) regulation and decission that establish the criterion, predication and instrument assessment in inspecting the Notary commission implementation.]]>
<![CDATA[Hak Atas Air Dalam Konstitusi Negara dan Pengelolaannya di Indonesia ]]>
<![CDATA[Wiwik Harjanti]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 2, Desember 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[Arrangement and protection for rights of water in constitution of the state become importance because water represent basic rights for all human being which is obliged to protected and fulfilled by state to its citizen. Form of the comittmen of state in arrangement and protection of rights of water can be seen from basic values in the arrangement of rights of the water in constitution, especially on Pasal 33 ayat (3) UUD NRI 1945 and also its management which arranged in UU Nomor 7 Tahun 2004 tentang Sumber Daya Air as implementation of UUD NRI 1945]]>
<![CDATA[Perlindungan Hukum Terhadap Pihak Debitur Akibat Kenaikan Suku Bunga Kredit Bank (Tinjauan Hukum Perlindungan Konsumen) ]]>
<![CDATA[Didit Saltriwiguna]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 2, Desember 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[Banks’ intermediary function and its funding collection from the community seem always accompanied with the funding provision in form of credit to be channeled to the credit applicants. Banks benefit from the credit interest. In the practice, the banks change (increase) credit interest rate paid by debtors. It leads to the juridical consequence due to its unsuitability to the credit agreement. At last, the debtors remain susceptible to loss. Guaranteeing the law protection and law certainty for the debtors losing for such unilateral action, the regulations of consumer protection, therefore, have important functions and effects to avoid from the arbitrary action of banks as the entrepreneurs]]>
<![CDATA[Pengadilan Tata Usaha Negara (PTUN) Sebagai Media Pengawasan Masyarakat Untuk Mewujudkan Pemerintahan yang Bersih dan Berwibawa ]]>
<![CDATA[Erna Susanti]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 2, Desember 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[The administrative court is established to settle the dispute between the government and its citizen. The dispute arises from a governmental act which is considered breaching citizen rights. It could be concluded that the administrative court principally is established to protect the citizen. In other terms, the purpose of administrative court actually not only to preserve the individual rights, but also to protect public rights and to be a media for the community to control any policies which are issues by the government in order to achieve good governance]]>
<![CDATA[Eksistensi Undang-undang Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik Dalam Perspektif Politik Hukum ]]>
<![CDATA[Uswatun Hasanah]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 2, Desember 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[Undang-undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik had extended the interpretation of its principles and norms, because cyber space can be categorized as a concrete legal act although basically it has virtual character. This act had also extended the interpretation of burden system. In activities of electronic transaction, it recognizes the use of electronic document which has equal status with the ordinary document. Undang-undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik had extended the jurisdiction of the application of national law against electronic transaction]]>
<![CDATA[Aspek Hukum Pemberantasan Terorisme di Indonesia ]]>
<![CDATA[La Sina]]>
<![CDATA[ Jurnal Risalah Hukum Volume 5, Nomor 2, Desember 2009 ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Mulawarman ]]>
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<![CDATA[Terrorism was an action that could cause the disorder situation, as well as caused damage/destruction/the loss property casualties/the public's facilities/the vital object/in fact eliminated the life of humankind. Terrorism was the threat for each country in whichever world was needed by efforts and the co-operation together to combat him. Indonesia basically had the standard of the law to join towards the eradication of terrorism, but is gotten by several substantive weaknesses in this terrorism act, especially that was linked with the definition and detailed classification of terrorism as well as his practical law that it was felt could show the violation of human rights. In connection with substantive weaknesses in terrorism act, was needed by several changes like more detailed the definition and criminal act limitations of terrorism and improved the law of criminal procedure system that was used, especially clarified concerning the form and limitations of beginning proof that eventually will be used as the foundation in decisive the criminal act of terrorism happened. Including also considered the TNI entry in the eradication system of terrorism in Indonesia]]>
