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INDONESIA
Journal of Law, Society, and Islamic Civilization
Published by Universitas Sebelas Maret
ISSN : -     EISSN : 27762173     DOI : https://doi.org/10.20961/jolsic.v9i1.52836
Core Subject : Religion, Social,
Religion Law, Crime, Criminology & Criminal Justice Social Sciences
The scope of the articles published in JoLSIC deal with a broad range of topics in the fields of law in general, but the main focus are in the Customary Law and Islamic Law provisions. The purpose of this journal is to promote research and studies on the topic of Islamic Law and Customary Law. JoLSIC provides a forum for academic researchers including students, as well as for practitioners of open legal publishing. Central topics of concern included, but not limited to a) Integration of Customary Law and Islamic Law b) Development of Islamic Law and Customaty Law c) Existance of Customary Law d) Islamic Economy Law Influnce e) Legal Pluralism f) Technical Challenges Faced in Corporating Islamic Law and Customary Law The Editorial Board invites the submission of essays, topical article, comments, critical reviews, which will be evaluated by an independent committee of referees on the basis of their quality of scholarship, originality, and contribution to reshaping legal views and perspectives.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 7 Documents
 1 
Search results for , issue "vol 12, no 1: april 2024" : 7 Documents clear
Development of The Principle of Beneficial Ownership Identification of a Corporation and Their Implications for Tax Paying Obligation Tampubolon, Rizky Imanuel; Pati, Umi Khaerah
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.84480

Abstract

Business has a significant role in the Indonesian economy, contributing through tax revenue and foreign exchange. Nevertheless, violations such as manipulation and tax evasion by some companies can adversely affect economic growth. One strategy for tax avoidance is through Beneficial Ownership, especially with the treaty shopping scheme, which can result in significant losses in national tax revenue. The focus of this research is on the implementation of the "recognizing beneficial ownership" principle and increasing data transparency as a preventive measure against tax avoidance strategies. The aim of this study is to examine the implications of applying the principle of recognizing the beneficial ownership of corporations on tax payment obligations. This research uses a normative legal research method with a statutory approach. The implementation of rules related to beneficial ownership in Indonesia, especially after the enactment of Presidential Regulation No. 13 of 2018, is considered a key step in addressing tax avoidance. However, this study indicates that despite the regulations being in place, further preventive efforts are needed, such as the application of Limitation on Benefits and Principal Purpose Test, to prevent treaty shopping and ensure that transactions or agreements are not solely aimed at obtaining tax benefits.
Dialektika Pengangkatan Menteri Perspektif Al Mawardi dan Ibn Khaldun Hasim, Fuad; Maghfira, Saadatul
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.83758

Abstract

The appointment of ministers according to Imam Al-Mawardi and Ibn Khaldun is examined dialectically in this work. The issues found are how Imam Al-Mawardi defines the form of ministerial appointment, how Ibn Khaldun defines the form of ministerial appointment and how Imam Al-Mawardi and Ibn Khaldun argue about the form of ministerial appointment. This research, which is a library research using the Comparative Approach method, examines the dialog between Imam Al-Mawardi and Ibn Khaldun about the appointment of ministers. The findings of this study present a dialectical comparison between Imam Al-Mawardi and Ibn Khaldun regarding the review of Islamic constitutional law regarding the appointment of ministers. From the research results it is evident that Imam Al-Mawardi and Ibn Khaldun have very different perspectives on this issue, with Imam Al-Mawardi explaining in detail and clearly through his dialectic about how the legal requirements up to the appointment of a minister and the division of ministers in terms of their duties and responsibilities as servants of the caliph. Although what Ibn Khaldun says is obvious in this discussion of ministerial appointments, he provides an overview of the role of a minister in a state as well as the standards that govern ministerial appointments. Despite the variety of terminology used to express them, they all come to the same conclusion: set criteria and circumstances must be followed when a minister is nominated.
Enforcement of The Principle and Objective of Law Number 5 of Year 1999 on The Prohibition of Monopolistic and Unhealthy Business Competition Practices in Handling Business Competition Cases Widhiyanti, Hanif Nur
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.81743

Abstract

One of the cases that the KPPU had ruled on is the case of the suspected violation by PT. Indomarco Prismatama (KPPU Ruling Number 03/KPPU-L-I/2000). In the legal considerations, the KPPU used the principle and objective (Article 2 and Article 3 of Law No. 5 of Year 1999) as the juridical foundation. This situation appears to be special in the history of rulings made by a Council in Indonesia. Usually, violations are only considered to occur upon the execution of forbidden acts for which the elements of the acts have been stated clearly according to the article formulations of a certain Law. This research used the normative juridical approach. This research is a case study of KPPU Ruling Number 03/KPPU-L-I/2000 on the Suspected Violation of the Prohibition of Monopolistic and Unhealthy Business Competition Practices by PT. Indomarco Prismatama. From the research results, it can be concluded that there is a discrepancy with what is idealized (das sollen) by Law No. 5 of Year 1999, and thus the enforcement process for Law No. 5 of Year 1999 returns to the basic function of the formation of the Law, which is to unite ideal and real factors. Although textually the articles that are suspected to be committed by the Respondent cannot be proven, to achieve the ideals of Law No. 5 of Year 1999, the substance of Article 2 and Article 3 may become the foundation to evaluate whether the business activities conducted by the Respondent can be declared to violate Law No. 5 of Year 1999, whether by the concrete legal regulation or the principle and objective of formation of Law No. 5 of Year 1999. As the sanctions that are imposed by the KPPU must agree with the objective of the creation of Law No. 5 of Year 1999, in relation to the Indomaret case, the KPPU ruling is expected to be able to alter the behavior of the Respondent who did not pay sufficient attention to competitive balance, which is realized in the form of several kinds of sanctions as specified in the KPPU Ruling.
Perbuatan Melawan Hukum terhadap Sengketa Kepemilikan Hak Atas Tanah Masyarakat Adat Yusriyyah, Ririh Titis; Adlhiyati, Zakki
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.83655

Abstract

This article analyzes the tort of dispute over ownership of land rights located on customary land. The purpose of this article is to determine the unlawful acts against the law on disputes over ownership of land rights of indigenous peoples by examining the Decision of the Judge of the Kolaka District Court Number 31/Pdt.G/2021/PN Kka. The research method used is doctrinal or normative legal research. This research is descriptive in nature. The method of collecting legal materials by means of library research or document studies and legal materials used are primary and secondary legal materials. The results of this study discuss the customary law of land tenure in the Tolaki-mekongga indigenous community based on clearing forests, inheriting (Tiari), gifts or gifts of people (Pomboweehinotono), expiration (Puta), legal purchase (Mo'oli). Land tenure without these five methods is illegal because it has violated applicable customary law. Based on the results of research and discussion to answer the problem, it can be concluded that the unlawful act in the Kolaka District Court Decision Number 31/Pdt.G/2021/PN Kka regarding unlawful acts related to ownership of Kolaka customary land is a unlawful act categorized as unlawful acts against decency.
Implementasi Hak Keistimewaan Yogyakarta dalam Pengelolaan & Pemanfaatan Tanah Pelungguh dan Tanah Pengarem-Arem Ramadhan, Taufiq
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.81317

Abstract

This research aims to identify problems and find solutions in the Implementation of Land Rights in the Field of Land Management and Utilization, as outlined in the Special Region of Yogyakarta Governor Regulation Number 34 of 2017 regarding the use of village land, especially in relation to Pelungguh land and Pengarem-arem land from the perspective of customary law. This research uses an empirical and descriptive research method with a qualitative approach. The types and sources of data used in this research are primary and secondary data. Data collection techniques used in the research include field studies and literature reviews, with data analysis using a qualitative method employing inductive reasoning. Based on the results of the research that has been carried out, it can be concluded that the implementation of Privilege Rights in the Land sector in the use of village land, especially Pelungguh land and Pengarem-arem land in Yogyakarta, has resulted in problems related to social injustice, maladministration, and incompatibility of Village Regulations with Governor Regulation No. 34 of 2017. The complexity of legal recognition has ultimately been simplified to create a meeting point between the law in the community and the positive law in effect, renewed to effectively address the issues at hand. This problem can be overcome by conducting an in-depth study to reformulate sub-district regulations by regulating the division of Pelungguh land and Pengarem-arem land.
Perkawinan Beda Agama Menurut Hukum Positif, Hukum Islam dan Hak Asasi Manusia di Indonesia Hermanto, Yunike Rahma
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.85113

Abstract

Problems regarding marriage are becoming increasingly complex along with the development of Indonesian society. There are marriage cases that are worth debating because marriage is a legal action that has consequences for the married couple and the country where they live. One of them is interfaith marriage, which has become a current phenomenon. This kind of study is known as doctrinal or normative legal research. In addition to primary, secondary, and tertiary legal materials, this research will make use of secondary legal sources. The laws pertaining to interfaith weddings have been examined from a legal and human rights standpoint in order to conduct study into the fundamentals and systematics of law. The regulations in the marriage law do not clearly regulate interfaith marriages and do not explicitly state that interfaith marriages are prohibited. Customary law also does not provide an explicit explanation regarding interfaith marriages, there are customary laws that do not recognize interfaith marriages, and there are also customary laws that recognize them using several methods of recognition for orderly administration. However, in the Islamic context, interfaith marriages are considered absolutely haram and have the potential to cause controversy and disharmony in the household. Restrictions created by law regarding interfaith marriages do not violate human rights. Of course, if the law is made in accordance with morals, values, public order, security, and religious, it will not be considered a violation of human rights. Even though the Marriage Law and laws in Indonesia do not explicitly regulate interfaith marriages, in practice, people tend to follow existing religious and cultural norms, with the view that marriages should be between individuals who have the same religious beliefs.
Cyber Crime in Renewing The ITE Law to Realize The Goals of Legal Justice Hadi, Adwi Mulyana
Journal of Law, Society, and Islamic Civilization Vol 12, No 1: April 2024
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jolsic.v12i1.85197

Abstract

Cybercrime in Indonesia is currently regulated by the Electronic Information and Transactions (ITE) Law, but it is considered inadequate to accommodate the various developments of cybercrime, so that renewing the ITE Law is important. The renewal of the ITE Law is needed to provide legal certainty and adequate protection for the public, as well as to improve the effectiveness of law enforcement against cybercrime perpetrators. The purpose of this study is to evaluate the regulation of cybercrime in the ITE Law with a focus on justice and victim protection aspects as well as to identify matters that need to be regulated and refined in the renewal of the ITE Law related to cybercrime. This study uses a normative method with a statutory and conceptual approach, analyzing primary, secondary and tertiary legal materials related to cybercrime. Data were collected through literature study then analyzed descriptively qualitatively to formulate problem solving recommendations based on the results of the analysis. The results of the study illustrate that the regulation of cybercrime in the current ITE Law is still considered weak in providing justice and protection for victims. This can be seen from the limited definition of cybercrime, unclear elements of criminal acts, weak victim protection, as well as excessive and disproportionate criminal provisions. Therefore, renewing the ITE Law is necessary to expand the definition of cybercrime, refine the formulation of criminal acts, increase victim protection, adjust criminal sanctions, and regulate recovery systems for aggrieved parties in order to achieve better justice and legal certainty.

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