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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 115 Documents
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Legal Reconstruction Settlement Of Sharia Capital Market Disputes: Strengthening Regulatory Aspects To Provide Legal Certainability Habib Rasyidi Daulay
International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i3.145

Abstract

Regulations regarding the Islamic capital market follow the rules contained in Law 8/1995 concerning Capital Market, MUI DSN Fatwa Number 40 / IX / 2003, Bapepam and LK Regulations Number IX, A, 13, Number IX, A, 14, and Number ILKL. Of the several rules, none have clearly regulated the settlement of Islamic capital market disputes, either by litigation or non-litigation, which has resulted in a legal vacuum (leemten in het recht). The provisions for the settlement of sharia economic disputes, including the Islamic capital market disputes, are only found in Law 3/2006. Through quantitative research methods, this research seeks to harmonize the empty rules as well as to fill the legal gaps. The research concludes that the settlement of Islamic capital market disputes by litigation is resolved in religious courts, while non-litigation is resolved through BASYARNAS and / or as other civil disputes can also be resolved through alternative dispute resolution in accordance with Law 30/1999.
Intellectual Property Rights Protection Function in Resolving Copyright Disputes Rachmad Abduh; Fajaruddin Fajaruddin
International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i3.154

Abstract

Copyright is the exclusive right of the creator or Copyright Holder to regulate the use of the results of casting certain ideas or information. Basically, copyright is the “right to copy a work”. Copyrights can also enable such holders to restrict unauthorized copying of creations from. In general too, copyright has a certain specified validity period. Based on the problems that often occur in copyright, there are mutual claims of creations that always appear at the Director General of Intellectual Property Rights, Menkum HAM, which ultimately in the Commercial Court, this is due to the absence of mandatory registration of works. Law Number 28 of 2014 explains "that copyright is an intellectual property in the field of art and literature that has a strategic role in supporting national development and promoting public welfare as mandated by the 1945 Constitution of the Republic of Indonesia. This research uses normative legal research with descriptive analytical research. Descriptive research was conducted to see the function of protecting intellectual property rights in resolving copyright disputesEmpirical data found in the field are then compared with legal norms in the form of Law Number 28 of 2014 concerning Copyrights. Government Regulation Number 16 of 2020 concerning the Registration of Works and Related Products. So that in the end it can be formulated the functioning of the Protection of Intellectual Property Rights in Resolving Copyright Disputes
Analysis Of Calculation And Withduction Of Pph Article 21 The Salary Of Civil Servants dahrani dahrani
International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i3.174

Abstract

Income Tax Article 21 is a tax on income in the form of salaries, wages, honorarium, allowances, and other payments received or obtained by domestic individual Taxpayers in connection with work or position, services and activities. The Forestry Service of North Sumatra Province carries out salary payments and also cuts Article 21 Income Tax for its employees. The purpose of this study was to analyze and evaluate the suitability of the calculation and withholding of Article 21 income tax carried out by the agency against the Taxation Law and also to determine the imposition of the PTKP tariff applied by the Forestry Service of North Sumatra Province. The approach used in this study uses a descriptive approach, data collection techniques used in the form of documentation and interview results. The data analysis technique used is to conduct a survey at the research site to obtain data and analyze the data to draw conclusions and compare the problem with theories to support the problem. The results of the research obtained at the Forestry Service of North Sumatra Province, namely in calculating and withholding Income Tax Article 21 still found errors in calculating employee PTKP rates, the Forestry Service did not use the actual employee status in calculating employee income taxes. As a result of this error, the calculation of PPh Article 21 resulted in a difference in payment and the reported tax was greater than the tax payable that should have been.
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
Status for Land Rights Ulayat After The Enactment of The Agrarian Constitution Abdul Hamid Usman
International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i3.190

Abstract

The right of ulayat is the right of the legal alliance to freely use lands that are still forests within its territory, for the benefit of the legal alliance itself and its members, or for the benefit of outsiders (immigrants, foreigners) but with its permission and always with the payment of recognition of recognition, in which the legal alliance continues to intervene,  hard or not, also on the land that has been cultivated by people who are located in the environment of his territory.The right of ulayat as the right of indigenous peoples to land, recognized its position by uupa, as stated in Article 3, which stipulates that ulayat rights and similar rights of indigenous law communities can still be implemented by the indigenous law community concerned as long as the ulayat rights in reality still exist. Based on the discussion, it can be concluded that the status of the land of ulayat rights after the enactment of the Agrarian Basic Law is related to whether or not the ulayat rights themselves exist. Against the right of ulayat which in reality still exists, the status of the land of the ulayat rights is still as it was before the enactment of the Agrarian Principal Law, that is for the purposes of legal federation, for the purposes of members of the legal federation, and for non-members of the legal federation, the latter on condition of paying the recognition money. Against ulayat rights which in reality no longer exist, the status of land rights is changed to the purposes of the nation and the State, under the authority to govern by the State, in this case the Government of the Republic of Indonesia and is run by the Regional Government
Policy And Criminal Law Enforcement Against The Perpetrators S Of Corruption: “Reorientation Objective Of Condemnation” Hambali Yusuf
International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i3.191

Abstract

This article is a reorientation of the objectives of corruption condemnation.The  problem that arises is the imprisonment election policy  as the primary penalty which is not in line with the philosophy of  criminal law objectives in the economic field.The criminal formulation policy is the most strategically determining the law enforcement policy by judge. The policy on the formulation of imprisonment in Corruption Law Act is at the most , both formulated in cumulative fines or mulative alternative fines penalties. The imprisonment have many weakness,  some  criticism comes from academic and international institutions.The effectiveness of imprisonment and fines is highly questionable. The objective of EAS needs to be reoriented, which is from the condemnation retaliation objective of imprisonment to the returning the State losses by fines penalty, namely by optimizing fines penalty.In addition there are two fundamental reasons, first, the philosophical issue, that the objective of the imprisonment should provide a justice sense  for all the parties, which in turn  away from justice sense. econdly, a theoretical problem is found, where the theories of imprisonment cannot explain the benefits of imprisonment both for the convicted, for the victim, and for the society. There are two conclusions, that the imprisonment policy is not effective in achieving the objective of corruption condemnation to protect the State's financial losses from corruption .The sentencing of both imprisonment and fines for the perpetrators are still very low and do not represent  criminal sanctions as an extraordinary crimes.
Prerogative of the President in About the State of Emergency (Comparison of Indonesia with the United States) Farid Wajdi; Andryan Andryan
International Journal Reglement & Society (IJRS) Vol 1, No 2 (2020): September - December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v1i2.170

Abstract

In the 1945 Constitution there are two regulations regarding emergency situations (danger) which are regulated in two articles, namely Article 12 and Article 22. Article 12 of the 1945 Constitution states, "The President declares a state of danger, the conditions and consequences of a state of danger are determined by law". Then Article 22 paragraph (1) of the 1945 Constitution states, "In the event of a compelling urgency, the President has the right to stipulate government regulations in lieu of law". From the above provisions, it can be seen that there are two categories of circumstances according to the 1945 Constitution, namely (1) conditions of danger and (2) matters of compelling urgency. The terms (legal terms) used in the two articles are clearly different, the first term uses the term "danger" which is nothing but the same as the definition of an emergency. This research uses normative juridical research. The problem approach used in this research includes a legal approach, a conceptual approach, a case approach and a comparative approach. This research is a deductive research that describes legal events and legal consequences associated with the establishment of state emergencies in several countries. The data obtained were collected and analyzed qualitatively with a descriptive-analytical model. So that the results can be described comprehensively and systematically regarding the basic considerations in establishing the rule of law. The provisions regarding Article 12 and Article 22 paragraph (1) of the 1945 Constitution are basically also related to Article 10 and Article 11 paragraph of the 1945 Constitution. The problem in this research is how to regulate the legal basis for determining the status of a state emergency in Indonesia. with the United States? What is the President's authority in determining the state of emergency status in Indonesia with the United States?
Mechanism of Appointment of DPRD Chair according to National Law Perspective Zainuddin Zainuddin
International Journal Reglement & Society (IJRS) Vol 2, No 3 (2021): September-December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v2i3.199

Abstract

Democracy in the life of the state, one of which is reflected in the existence and implementation of elections. Elections are a manifestation of sovereignty held by the people. Elections held in Indonesia aim to be a means of democracy, maintain the establishment of the Unitary State of the Republic of Indonesia (NKRI), realize national goals, elect members of the legislature, elect the president and vice president. Legislative members who are elected through elections are representatives of the people in the legislature. This means that members of the legislature are representatives of the people who vote. They as representatives must have the ability or obligation to speak and act on behalf of a larger group being represented. Elections to elect representatives of the people are called legislative elections which are held to elect members of the People's Representative Council (DPR), Regional Representatives Council (DPD), and Regional People's Representative Council (DPRD). Based on Article 18 paragraph (3) of the 1945 Constitution, it is stated that provincial, district, and city regional governments have Regional People's Representative Councils whose members are elected through general elections. In a democratic country, the existence of the People's Representative Council (hereinafter abbreviated as DPR) and the Regional People's Representative Council (hereinafter abbreviated as DPRD) is a must. DPRD is a regional people's representative institution that carries out regional government functions as an equal partner to regional governments. In the structure of regional government, DPRD is located at two levels, namely at the provincial level called the Provincial DPRD and at the regency/city level it is called the Regency/Municipal DPRD. Members of the DPRD are directly elected to occupy/serve legislative positions within one period (five years). based on procedures, the purpose of this research is to find out the process of changing the leadership of the DPRD and the process of appointing the chairman of the DPRD according to the perspective of national law. In article 327 paragraphs 2 and 3 it is emphasized that in essence it is stated that the leadership of the DPRD and the chairman of the DPRD comes from the number of political parties that are counted as getting the first most seats in the Provincial DPRD, so that this also causes several pros and cons, for example taken from the example in 2015 members The East Nusa Tenggara DPRD conducted a judicial review to the Constitutional Court because they felt that their constitutional rights had been violated by the enactment of the a quo article. The Petitioner explained that the process of filling out and appointing the DPRD's equipment had eliminated his constitutional rights, then he said that as a result of this provision, the Petitioner had lost the opportunity to participate in the process of selecting the DPR's apparatus
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

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