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YURISDIKSI : Jurnal Wacana Hukum dan Sains
Published by Universitas Merdeka Surabaya
ISSN : 20866852     EISSN : 25985892     DOI : -
Core Subject : Health, Social,
Health Professions Law, Crime, Criminology & Criminal Justice
The scope of the articles published in YURISDIKSI Jurnal Wacana Hukum dan Sains deal with a broad range of topics in the fields of Civil Law, Criminal Law, International Law, Administrative Law, Islamic Law, Constitutional Law, Environmental Law, Procedural Law, Antropological Law, Medical Law, Law and Economic, Sociology of Law and another section related contemporary issues in Law. YURISDIKSI Jurnal Wacana Hukum dan Sains is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 272 Documents
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The Implementation of Electronic Money In Increasing Tax Payment Compliance For Taxpayers In Indonesia Regi Handono
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 17 No. 1 (2021): Juni
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

Tax payment compliance has always been a polemic in any country in the world, including in Indonesia. Indonesia applies a taxation system in the form of self-assessment in which taxpayers have full authority in carrying out their tax obligations. On the one hand, this principle is very good for the tax authorities or the Directorate General of Taxes (DGT), because it reduces their administrative costs. With taxpayers calculating, paying, and reporting their own tax obligations, DGT is on the passive side because it is only a matter of waiting for tax deposits and reports. But on the other hand this also creates new problems. DGT very much depends on the honesty, willingness and level of understanding of taxpayers of their respective tax rules and obligations. The main problem with this principle is the honesty stage. Humans basically will always try with the least possible sacrifice and will try to get the maximum result or benefit. Meanwhile, tax, however its form, is still an expense that must be borne by the taxpayer. This is what causes taxpayers, to always arise reluctance to pay taxes which in the next stage is trying to find ways to reduce tax payments as small as possible. Meanwhile, the state always expects the income from the tax payments of its citizens to ensure the survival and the implementation of development as a whole. For this reason, a breakthrough is needed so that these differences in interests can reach a good common ground for all parties.
Legal Supervision And Enforcement In Environmental Law Under The Law Number 32 Year 2009 On Environmental And Protection Management Hery Agus Susanto; Daniel Susilo
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 10 No. 1 (2017): September
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

With Law supervision and enforcement in Environmental Law, elements of the environment can be resolved, including elements of conservation, social culture and physical. Element of conservation (biotic) is element of the environment that consists of a living creature, such as a human, animals, plants and microorganisms. Social and Cultural Element is a social-cultural environment created by human beings which is a system of values, ideas and beliefs in behavior as social beings. Physical Elements (abiotic) consists of non-living objects including soil, water, air, climate and other elements. The three elements must be maintained and preserved from environmental damage and pollution. Government is responsible for the welfare of his people and has a fundamental responsibility in realizing the formation of environmental conservation. Protection and Management of law includes Planning, Utilization, Maintenance Controlling, Monitoring and Law Enforcement.
Rehabilitation For Addicts For Victims To Spike Narcotics In The Penal System Priambodo Adi Wibowo
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 10 No. 1 (2017): September
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

Ratio decidendi in the decision for the rehabilitation of drug addicts is the judge considering the health condition of drug addicts in the decision making. The health condition of drug addicts known by requesting information from the doctors associated with the disease and how to handle. In addition to the health of drug addicts, the ratio decidendi in the decision on rehabilitation is to meet the criteria that addicts are victims, the abuse of drugs for themselves, not dealers, and personal possession of drugs. Ius constituendum as criminal law aspired are calls for legal protection to drug addicts. Legal protection is realized by way of clarifying the characteristics of drug addicts as victims that distinguishes between addicts with dealers, as well as clarify the ownership category. Legal protection is also realized by providing a sufficient rehabilitation in human resources, facilities and systems. Recommendations from the results of this study are setting penalties for abusers of drugs should be revised and lead to aspects of treatment for drug addicts, which is realized with the rehabilitation of drug addicts as an attempt depenalitation. This is consistent with the concept of self-victimizing victims. BNN, Ministry of Health, IPWL and communities should participate actively in the implementation of rehabilitation by building institutions of rehabilitation.
Authority of Land Procurement Committee In The Implementation of Compensation For Land Acquisition M. Roesli; Asep Heri; Siti Rahayu
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 10 No. 1 (2017): September
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

The enactment of the Basic Agrarian Law in Indonesia creates dualism in land law that is sourced from customary law and on western law. The Basic Agrarian Law ends the dualism and creates the unification of our national land law. In the consideration of the Basic Agrarian Law it is stated that the need for a national agrarian law, based on customary law on land. In addition, article 5 of Basic Agrarian Law states that national land law is customary law; it indicates a functional relationship between customary law and national land law. In the development of national land law, customary law serves as a primary source in taking the necessary materials. Related to positive national law of land, customary law norms serve as complementary laws. In solving the problem, the author uses a sociological juridical problem approach to describe and analyze problems based on legal provisions and legal facts prevailing in the wider community. The results is then classified and material that can be used as to solve problems is determined .
Bank Indonesia Policy In Critical Settlement of National Banking Surti Yustianti; Syamsul Komar
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 10 No. 1 (2017): September
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

This study aims to determine responsibility for the measures taken by Bank Indonesia in accordance with its authority and position assigned to Bank Indonesia officials. Policy made by Bank Indonesia can be right or wrong with the principles of prudence and in good faith. Bank Indonesia officials have authority related to their positions. If there is an element of bad faith and lack of prudence in their authority that results in financial losses of the state, these policies can be categorized as a crime in the banking sector. If a Bank Indonesia official made a mistake in implementing the policy, he holds authority and personal responsibility.
Confiscation of Corruptor Assets Based UU 8 Year 2010 about Prevention and Eradication Of Money Laundering In National Criminal Law System Rihantoro Bayuaji; M. Hidayat
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 10 No. 1 (2017): September
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

Confiscation of corruptor assets cannot be performed arbitrarily. It must adhere to the spirit of the TPPU Law, which means that law enforcement officers in seizing assets of the offender is still obliged to refer to the philosophy of TPPU Law to track the wealth of crimes. It means the Confiscation of assets using legal instruments of TPPU law shall be proven in predicate crime. Related to principle of justice, corruption case happened to Irjend. Pol. Djoko Susilo is one example whose assets were deprived under the pretext of using the TPPU Law as a basis for confiscation which ultimately deprived. However, it turned out that in the law enforcement process, some of his assets could not be proven to obtained from a crime or not. Obviously law enforcement clearly crashed human values, and Human Rights (HAM), which in fact the whole values are part of the value of justice, especially the dignified justice that is part of the Pancasila philosophy. In the future, law enforcement obliged to respect human rights.
Corporate Accountability In Crime of Licensing By Law Number 10 of 1998 On Banking Bastianto Nugroho
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 10 No. 1 (2017): September
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

Corporate development as development actors increasingly play an important role in people's lives. Therefore doubts in the past to place the corporation as a subject of criminal law to commit criminal acts and accountable in criminal law, has now shifted. The doctrine of non potest delinquere university (the corporation may commit a criminal offense) began to be abandoned by accepting corporate responsibility as a maker of criminal offenses in addition to the natural man. Determination of corporate responsibility as a maker of criminal offenses in the criminal law seems to have become demands of the times who could not be ignored to improve the state's responsibility to manage our increasingly complex society, as it appears in the manuscript draft Penal Code which have reached the stage of receiving and formulating the corporation as subject follow criminal and criminally responsible. Polemics appear along espoused corporate responsibility in criminal law. For that planning must include planning and enforcement aimed at providing legal protection for people against lawlessness and crime. Also keep in mind that the development of society and modernization brings great influence in the makeup of the community was included in the law. This research use method approach of law (statute approach) and the conceptual approach (conceptual approach).Approach legislation (statute approach) that solve the solution of the question by relying on the provisions of the legislation and regulations relevant conceptual approach (conceptual approach) that solves the answers to the formulation of the problem posed by referring to the concept of legal principles relevant.
Juridical Review of Decriminalization on Efforts to Cut Drugs Users’ Addiction In Indonesia Haniyah; M. Hidayat
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 11 No. 2 (2018): March
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

As a developing country with a large population and strategic location , Indonesia has become market place for world's drug circulation. The number of victims is higher year by year. Drug victims are victims of abuse of narcotics that basically violate government regulations. So far, drug addicts in Indonesia are subject to criminal sanctions, yet from year to year the criminal sanctions applied to the victims of drug addicts have not decreased even on the contrary increasing sharply causing the emergence of drug emergency in Indonesia. The present research applies normative juridical review by providing descriptive analysis based on the data so as to provide arguments on realities that exist to provide an overview of solution. The government continues to reduce the number of victims of drug addicts, through the implementation of government decriminalization policy for victims of drug abuse and government policy on the implementation of the obligation to report for drug addicts to the receiving institutions for obtaining rehabilitation. Decriminalization policy has not been able to break the circulation of the drug chain in Indonesia as there are other factors that have not been able to be performed optimally in breaking the circulation of drugs in Indonesia.
Due to The Law of Property Ownership Certificate (Shm) Site of More Than 5 Plots Gesang Iswahyudi
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 11 No. 2 (2018): March
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

Purpose of this paper is to determine the existence and understand the limitations of property ownership of more than 5 (five ) parcel of land plots relating to the site. State regulating land ownership with the status Certificate of Land Ownership (SHM), where people can only have a maximum of five (5) areas, or the total area of the SHM ownership of no more than 5000 m2 (Five thousand square meters) and That restrictions on land ownership as mandated by Article 7, Article 17 in this case regarding non-agricultural property till now there is no restriction, or no regulation concerning the maximum limit of non-agricultural land property rights. The setting of this case as stated in the Decree of the State Minister of Agrarian Affairs / Head of National Land Agency Number 6 of 1998 on the Granting of Property Rights to Land for House Live. Basic implementation is the treatise consideration plots tread head of BPN RI regulation no. 1 In 2010, dated January 25, 2010. The results of this paper are In order to achieve what is set forth in article 33, paragraph 3 of the Constitution in 1945 the BPN in this case must issue rules concerning restrictions on non-agricultural land property rights more comprehensive and complete in order to prevent and take action if there are groups or parties that accumulate land property rights of non-agricultural, should establish regulations governing the restriction of property rights of non-agricultural formulated-rumusanyang together with the provisions of the restrictions on the land, for example, divide the category of land property rights of non agriculture based strategic area or is not strategic and so that individuals and entities the national land (BPN) to each of limitations of ownership by a person to land his property, so can the implementation of landreform and enacting Law No. 5 of 1960 on Basic Regulation of Agrarian (Basic Agrarian Law) ditelah expected, in relation to the utilization of city planning, site plans is one means of controlling and regulating the use of urban space, and as a driver of regional development optimally, due to site plan contains basic guidelines for area planning, construction planning, area managers, building owners, users or occupant as well as the others associated with the region in preparing and managing a regional part of an operational nature and binding. to resolve this matter roads that can be taken by the owner / individual if you want to file a certificate solution in accordance with his wishes (although more than 5 fields) is to submit a certificate as well as propose the process of solving the tread plots to the National Land Agency (BPN).
Notary Liability That Does not Pay Bea Acquisition of Land And Building For Application Process Rights to Building Akta Kusuma Wijaya Jati
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 11 No. 2 (2018): March
Publisher : Faculty of Law, Merdeka University Surabaya

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Abstract

Purpose of this paper is to determine whether the Notary authorized to make the deed of release and granting of land rights and whether Notary authorized to receive money deposits that are deposited from client BPHTB. The conclusions are as follows: Notaries have the authority to make the deed land rights, the release of land rights held, whereas subjects that require land does not qualify to be the holder of the rights to the land necessary so it can not be obtained with the purchase and land-rights holders are willing to relinquish their land rights. PT. Pawnshops do not qualify as holders of land titles it releases, so the release was not carried out in the presence of PPAT, but in the presence of a notary as public officials who have the authority a deed covenant (covenant waiver of land on ownership status). Notary authorized to receive money deposit BPHTB deposited from client, given notary as a public official in increasing source of state revenues from taxes, notary also plays a major role because they are assigned to investigate had paid income tax (VAT) of revenue as a result of transfer of rights over land and Customs Acquisition land and Building before a deed, this means that if client are not paying taxes to the Tax Administration, client can leave a notary public also plays a major role because they are assigned to investigate had paid taxes due to the transfer of rights over land and Customs Acquisition rights to land and Building.

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