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International Journal Reglement & Society (IJRS)
Published by Bunda Media Grup
ISSN : 27458350     EISSN : 27458350     DOI : -
Core Subject : Social,
Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
International Journal Reglement & Society (IJRS) published by BUNDA MEDIA GRUP, is to disseminate information on scientific papers to academics and practitioners who are interested in the field of Law and Social Affairs to accept articles written in English. The determination of the articles to be published is done through a blind review process by the editorial team by taking into account aspects, including: meeting the standard requirements for scientific journal publication and article contributions, which includes articles on the scientific research field of Law Sciences, includes the results of scientific research and reviews on selected disciplines within several branches of legal studies (sociology of law, history of law, comparative law, private law, criminal law, procedural law, economic and business law, constitutional law, administrative law, international law, etc). The editor is responsible for providing a constructive review of the articles to be published and (if deemed necessary) and conveying the evaluation results of the article to the author. Articles that are proposed to be published in the journal are recommended to follow the guidelines for writing articles made by the Editor. International Journal Reglement & Society (IJRS) published three times a year in January, May and September. E-ISSN: 2745-8350
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2022): January-April" : 5 Documents clear
Legal Consequences of Opening Access to Financial Information of Customer Data for Tax Purposes Based on Indonesian Law Kristi Emelia Pasaribu; Budiman Ginting; Sunarmi Sunarmi; Mahmul Siregar
International Journal Reglement & Society (IJRS) Vol 3, No 1 (2022): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i1.188

Abstract

The enactment of Law Number 9 of 2017 concerning Government Regulation in Lieu of Law Number 1 of 2017 concerning Access to Financial Information for Tax Purposes Being this law is the first step in tax reform to improve the taxpayer database and also transparency of the tax potential that exists in each taxpayer. This law is the commitment of the State of Indonesia to participate in the G20 international agreements in the field of taxation in order to realize the Automatic Exchange of Financial Account Information (AEOI) financial information exchange and is expected to help strengthen Indonesia's tax system towards a more modern direction and increase awareness of mandatory taxes in fulfilling their tax obligations. The research method is normative juridical, which is descriptive analytical with data collection techniques from library research. Data analysis was carried out using a qualitative normative method, where this research was classified as normative which was complemented by a comparison of secondary data research. From the results of the study, it is known that the legal consequences of opening access to financial information on customer data after the issuance of Law no. 9 of 2017 concerning Stipulation of Government Regulation in Lieu of Law No. 1 of 2017 concerning Access to Financial Information for Tax Purposes Being a law is for the tax party, namely the Directorate General of Taxes, that they no longer need to bother but can directly request data from the bank. Through this regulation, the Directorate General of Taxes of the Ministry of Finance has the flexibility to access financial information of customers who are taxpayers. Then, the legal consequences for banks are required to provide information to the Director General of Taxes, either through electronic/non-electronic or through other access and exchange of information. Banks or Financial Services Institutions that do not submit, do not carry out the procedures for this provision will have legal consequences for tax authorities, for banks and for customers
Providing Rehabilitation to Narcotics Abuse Victims Who Voluntarily Surrender to the National Narcotics Agency of North Sumatra Province Aisyah Lubis; Joice Saveris Pandiangan; Rikki Juniansen Simarmata; Dewi Ervina Suryani
International Journal Reglement & Society (IJRS) Vol 3, No 1 (2022): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i1.205

Abstract

Rehabilitation is the stage of healing for those who have a dependence on narcotics to be able to return to a healthy life physically and spiritually. In the ACT No. 35 Year 2009 On Narcotics in article 54 is described that addicts or victims of abuse of narcotic required to undergo medical rehabilitation and social rehabilitation. The National Narcotics agency is a Non-ministerial Government Agencies (LPNK) who have duties in the prevention, combating abuse, and trafficking of psychotropic substances. The National Narcotics agency chaired by the Head of the President, the National Narcotics Agency has the authority provided for in article 71 of LAW No.. 35 Year 2009, that the Narcotics Agency has the authority in providing rehabilitation to the victims and must be executed.  Before the survivors undergoing rehabilitation phase, then the victim will undergo a stage of the assessment according to the SOP is different, in this stage of the victims can be divided into 2, for victims who give themselves or caught red-handed by the National Narcotics Agency then the SOUP run for the victim is the Assessment of the Voluntary, however, if the victim is caught red-handed by the Police, then the SOP that will be run victim is Assessment Compulsary.
Implementation Of The Change Of The Chairman Of The Labuhan Batu Selatan Regional People's Representative Council Zainuddin Zainuddin
International Journal Reglement & Society (IJRS) Vol 3, No 1 (2022): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i1.200

Abstract

The Provincial Government has a Governor, the Regency Regional Government has a Regent and Regency DPRD, and the City Regional Government has a Mayor and City DPRD. More specifically, Article 18 Paragraph (3) of the 1945 Constitution which states "Provincial, Regency and City Regional Governments shall have a Regional People's Representative Council whose members are elected through general elections". That is, in every Regional Government, Regency and City has a Government that is accompanied by the Regional People's Representative Council. The appointment of the chairman of the DPRD is based on the rules that have been set, namely based on the votes obtained and based on that it can be said that the appointment based on the procedure also has an opponent, namely the dismissal that is carried out based on the procedure. The purpose of this study was to find out the legal arrangements regarding the Regional People's Representative Council, to find out the legal basis for the replacement of the Chair of the South Labuhan Batu Regional People's Representative Council, and to find out the process of implementing the replacement of the Chair of the South Labuhan Batu Regional People's Representative Council. Regarding the legal arrangements regarding the Regional People's Representative Council, it is regulated in Article 18 Paragraph (1) of the 1945 Constitution and the provisions regarding Regional Heads and Deputy Regional Heads can be found in Law Number 23 of 2014 concerning Regional Government. As has been amended several times, most recently by Law Number 9 of 2015, Substitution of the Chairperson of the Labuhan Batu Selatan Regional People's Representative Council through the results of a meeting held in the meeting room of the Labuhan Batu Selatan Regional People's Representative Council and on the basis of a letter submitted by the Regional Leadership Council National Mandate Party and answered by the Central Executive Board of the National Mandate Party to approve the replacement of the Chairman of the Regional People's Representative Council of South Labuhan Batu with Letter Number: PAN/A/KU-SJ/100/VIII/2016 dated August 16, 2016 Regarding Approval of the Name of the Chairman of the DPRD Labusel Regency From the DPP PAN and even then addressed to the Chairman of the DPD PAN Labusel, the process of replacing the Chairman of the Regional House of Representatives for the South Labuhan Batu Region is carried out in accordance with the applicable laws and regulations
Legal Problems of Land Services Online Farid Wajdi; Rahmat Ramadhani
International Journal Reglement & Society (IJRS) Vol 3, No 1 (2022): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i1.201

Abstract

The problem of online land services by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) has several legal problems related to the nature of land registration to ensure legal certainty as its main substance. The problem to be discussed is regarding the online land service policy implemented by the National Land Agency with various obstacles and legal problems that arise against the policy. The research method used is normative legal research. The results showed that in terms of online land services, for the first time registration activities, especially in physical land measurement services, it could not be carried out online so that the substance of online land service policies could not be fully implemented. The lack of public knowledge about technology makes it difficult to access land services online, which becomes a separate obstacle in implementing online land service policies
Law Enforcement Against Criminal Acts of Using Other People's Voting Rights in Elections Zefrizal Zefrizal
International Journal Reglement & Society (IJRS) Vol 3, No 1 (2022): January-April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i1.203

Abstract

Election law issues can be said to be more complex. In addition to the many categories of problems, the implementation of handling election legal issues also involves many institutions/institutions. The type of research used in this research is normative juridical. The nature of this research is descriptive analytical. As for what is meant by descriptive analytical research is a research that can describe in detail and systematically about the object under study. Secondary legal materials include explanations of primary legal materials in the form of expert doctrine found in books, journals, and websites. The results of the study show that the provisions of Article 533 of Law Number 7 of 2017 concerning General Elections state that "Everyone who intentionally at the time of voting claims to be someone else and/or casts his vote more than 1 (one) time in 1 (one) time. TPS or more shall be sentenced to a maximum imprisonment of 1 (one) year 6 (six) months and a maximum fine of Rp. 48,000,000.00 (forty eight million rupiah)”. Law enforcement against the general election crime is carried out by the Election Supervisory Body (BAWASLU) whose task is to prevent and take action against election violations and election disputes as referred to in Article 93 letter b of Law no. 7 of 2017 concerning General Elections. who then cooperated with the police, one of the tasks of the Indonesian National Police in dealing with criminal acts of general election, namely conducting an investigation of election crimes that were reported to the National Police through Bawaslu, after the report found elements of a general election crime and also if proven the existence of an election crime, a prosecution can be carried out by the Prosecutor's Office, the demands given to the perpetrator of an election crime are in accordance with the violation that contains elements of the criminal act committed

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