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Aktual Justice
Published by Universitas Ngurah Rai
ISSN : 25416502     EISSN : 27769844     DOI : https://doi.org/10.47329/aktualjustice.v5i2.548
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
Description Jurnal Aktual Justice adalah jurnal ilmiah ilmu hukum yang mempublikasikan hasil kajian bidang ilmu hukum Redaksi menerima tulisan yang berupa hasil kajian penelitian hukum yang belum pernah dipublikasikan, orisinal, kekhususan dan kemutakhiran artikel pada setiap terbitannya. Tulisan yang masuk ke Redaksi akan diseleksi dan melalui tahap review mitra bestari (double blind review by peer group system) sebagai syarat untuk dapat dimuat. Aktual Justice diterbitkan secara online dua kali setahun oleh Magister Hukum Pascasarjana Universitas Ngurah Rai. Yaitu di bulan Juni dan Desember. Scope Aktual Justice terbit diterbitkan secara online dua kali setahun oleh Magister Hukum Pascasarjana Universitas Ngurah Rai. Yaitu di bulan Juni dan Desember. Jurnal ini adalah jurnal ilmiah Ilmu Hukum dengan mengedepankan sifat orisinalitas, kekhususan dan kemutakhiran artikel pada setiap terbitannya. Tujuan dari publikasi Jurnal ini adalah untuk memberikan ruang mempublikasikan hasil penelitian orisinal, gagasan konseptual, pemikiran kritis, dari para akademisi, peneliti, maupun praktisi yang belum pernah dipublikasikan. Fokus dan lingkup penulisan (Focus & Scope) dalam Jurnal ini meliputi: Hukum Pidana; Hukum Perdata; Hukum Acara; Hukum Internasional; Hukum Adat; Hukum Pemerintahan; Hukum Bisnis; Hukum Kontemporer.
Arjuna Subject : Umum - Umum
Articles 6 Documents
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Search results for , issue "Vol 4 No 2 (2019): Aktual Justice" : 6 Documents clear
PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT Rai Mantili; Putu Eka Trisna Dewi
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.542

Abstract

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.
FUNGSI HUKUM PARIWISATA DALAM PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH Dewa Gde Rudy
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.543

Abstract

Micro, Small and Medium Enterprises (UMKM) have a very strategic role in national development, especially development in the field of tourism. The fact is that business activities carried out by UMKM often fail to compete with large businesses which are in a stronger position. Related to that, empowering UMKM in the field of tourism business is a very important thing to do. The discussion and research in this paper are focused on two things, First: how is the reality and empowerment of UMKM in the field of tourism business. Second: what is the function of tourism law in order to empower UMKM. In this paper, the normative legal research method is used, namely library legal research using a legislation approach (statue approach) and conceptual approach (conceptual approach). The results of the study show that the reality of UMKM in the field of tourism business is still in a marginalized position and still has limited access to capital, business information, marketing, and business opportunities which are important components in conducting business activities. The legal function of tourism in the context of empowering UMKM is ensuring certainty of the protection of UMKM, so that UMKM get various accesses related to businesses that are run to be able to develop and compete with large businesses.
PENERAPAN ASAS NASIONALITAS AKTIF TERHADAP TINDAK PIDANA PENCUCIAN UANG Ni Putu Ari Setyaningsih
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.544

Abstract

Money laundering crime is a follow-up crime which is forwarded from a predicate crime. In line with technological developments, the proceeds of criminal offenses that are laundered may also come from the proceeds of crimes committed outside the territory of Indonesia. Money Laundering Act stipulates that the predicate crime of money laundering committed outside the territory of Indonesia can be prosecuted and tried under Indonesian law as well as Indonesian citizens who are outside the territory of Indonesia who participate in conducting trials and assistance. or a malicious consensus to commit the crime of laundering. However, the application of Indonesian law to crimes committed in the territorial areas of other countries will relate to issues of law enforcement jurisdiction. This raises a problem regarding the extent to which the active nationality principle can apply to the perpetrators of the crime of money laundering whose predicate crime and crimes of probation, co-operation or conspiracy are committed outside the territory of Indonesia. The preparation of this paper uses a normative research method with a statutory approach. This paper concludes that the active nationality principle can be applied based on the provisions of Article 2 paragraph (1) letter z and Article 10 of the Money Laundering Act. The application of the active nationality principle cannot be carried out absolutely because there are limitations related to the sovereignty of the State where the criminal act is committed, the sovereignty of this country is closely related to the legal jurisdiction of a country. Therefore, to be able to apply Money Laundering Act in the jurisdiction of other countries, a legal basis is needed in the form of formal cooperation or mutual assistance. In addition, a technical extradition treaty is required to hand over the perpetrator of a criminal offense to the Indonesian state.
KARAKTERISTIK PEMBAGIAN WARIS ADAT JAWA Sri Astutik
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.545

Abstract

The distribution of inheritance among Javanese indigenous people, has its own characteristics. Although in general there are rules that have become a custom that applies from generation to generation, but in practice there are some variations in the implementation of inheritance. Submission of assets to his off spring does not have to wait for the death of the testator, but can be carried out while the testator is still alive. There are also those who share the inheritance after the testator dies and or the heir has finished his life (1000 days). In Javanese traditional inheritance law there are also known heirs, namely heirs who replace the main heirs, if he dies first. Every child has the right to become an heir, but the portion may differ depending on the habits in the family environment. There are heirs who get the same portion, some who get 2 for men and : 1 for women, and there are also certain heirs getting more shares.
PERTIMBANGAN HAKIM DALAM MENENTUKAN HAK ASUH ANAK AKIBAT PERCERAIAN AGAMA HINDU DI BALI Ni Putu Yuliana Kemalasari
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.546

Abstract

The prominent legal issues in balinese law can be classified in two problems, inheritance and purusa ( descendant ), purusa is an inherent status (comonly for male) after marriage. If there is later a divorce, the judge must consider the decision in applying the law that was enforced in deciding the divorce case. Referring to Balinese customary law, when there is a divorce, the child's custody will fall on the purusa / father because the child will become a descendant of the father's family, whereas in the Decision of the Supreme Court of the Republic of Indonesia number: 126K / Pdt. / 2001 dated August 28, 2003 states that "If the father and mother divorce, then the care of the underage child is left to the closest and familiar person to the child, namely the mother". Therefore, the basis for weighing judges in determining custody of children in Hindu religious divorce in Balinese customary law is to combine two legal mechanisms between customary law and national law, where from the aspect of Balinese customary law which adheres to the purusa system, the right is on the purusa party but because the child is still underage, the child is under the mother's care until the child become an adult, and mother can not prevent the child to exercising rights and obligations in the father's family as purusa.
PARIWISATA CAGAR BUDAYA BENTENG PENDEM NGAWI karyoto karyoto
Jurnal Aktual Justice Vol 4 No 2 (2019): Aktual Justice
Publisher : Magister Hukum Pascasarjana Univeristas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/aktualjustice.v4i2.547

Abstract

This research was conducted on the basis of existing facts, in the area of ​​the Regional Government of Ngawi Regency, East Java Province, there is one plot of land covering an area of: 158,798 M2 on which there is a building that was a legacy of the Dutch Knil Army, when the Dutch colonized Indonesia, namely Fort Pendem Ngawi.Pendem Ngawi Fortress by the Dutch, used as the headquarters of the Dutch Knil Army, to maintain colonial power in Indonesia, the location of the fort is located in Pelem Village, Ngawi District, Ngawi Regency, East Java Province, Indonesia.At the time of this research, the location of the land and buildings of the Pendem Ngawi Fortress, since Indonesian Independence on August 17, 1945, changed the ownership status from the Dutch Colonial to become the State assets / State Property of the Republic of Indonesia, in the past it was used for the Armed Para Ngawi Battalion, now it is Tourism locations for the public.Building Pandem Ngawi Fortress, in 1950 the Ministry of Defense of the Republic of Indonesia carried out mapping and drawing of land plans and buildings together with the Office of the National Land Agency (BPN) of Ngawi Regency, formerly known as the Head of the Land Registration Office (KKP) - Ngawi Agrarian Office.The ownership of the Pendem Ngawi Fort building becomes the State asset / wealth of the Republic of Indonesia, based on the Perpu No. 23 of 1959 concerning the Repeal of Law No. 74 year 1957 and set the State of Danger.The problems that will be studied are: Pendem Ngawi Fort becomes a public tourism and cultural heritage place.

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