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INDONESIA
Jurnal Pacta Sunt Servanda
Published by Universitas Pendidikan Ganesha
ISSN : 27237435     EISSN : 2807632X     DOI : https://doi.org/10.23887/jpss.v1i1
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal Pacta Sunt Servanda (JPSS) merupakan jurnal yang memiliki bidang ilmu hukum. Jurnal ini diterbitkan oleh Program Studi Ilmu Hukum, Jurusan Hukum dan Kewarganegaraan, Fakultas Hukum dan Ilmu Sosial, Universitas Pendidikan Ganesha Singaraja Bali. Jurnal Pacta Sunt Servanda (JPSS) diperuntukkan untuk para akademisi, praktisi, maupun mahasiswa/ umum yang bersifat terbuka untuk tulisan-tulisan dalam bidang ilmu hukum berupa artikel hasil penelitian dan kajian konseptual. Wilayah dari naskah yang dipublikasi dalam jurnal ini berkaitan dengan penelitian hukum di bidang hukum :Hukum Pidana; Hukum Perdata; Hukum Tata Negara; Hukum Administrasi; Hukum Internasional; Hukum Islam; Hukum Kesehatan; Hukum Lingkungan; Hukum Ketenagakerjaan; Hukum Adat; Hukum Hindu. Serta topik-topik lainnya yang terbaru di bidang hukum yang relevan. JLD terbit 6 bulanan.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 108 Documents
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Penerapan Sanksi Terhadap Pelaku Tindak Pidana Pembunuhan Berencana Berdasarkan Putusan Nomor : 1298/PID.B/2018/PN.DPS Kadek Desy Pramita; I Gusti Ketut Riski Suputra
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.298 KB) | DOI: 10.23887/jpss.v2i2.468

Abstract

One of the acts that often occurs in human life in society is a crime against life or often called murder. Murder can be classified into four types, one of which is premeditated murder. Like what I Wayan Siki did to his colleagues in the decision number: 1298 / PID.B / 2018 / PN.DPS. To prove that the act committed by the defendant was premeditated murder, it is necessary to have a correlation between Article 340 of the Criminal Code concerning premeditated murder and the elements of the perpetrator's act. This research uses empirical juridical method, with a correlational approach and data collection techniques, namely literature study and document study. And it was found that the criminal acts committed by the defendants were in accordance with the elements of Article 340 of the Criminal Code. So that the perpetrator's action can be declared as an act of planned murder, and the verdict given by the judge is appropriate.
Analisis Insentif Perpajakan Terhadap Realisasi Penerimaan Perpajakan Tahun 2020 Dani Andrean Widodo; Ni Ketut Millenia Krisnayanie
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.076 KB) | DOI: 10.23887/jpss.v2i2.469

Abstract

The growth in the tax revenue component at the end of March 2020 was still sourced from taxes on household consumption, although tax revenues also still depended on the pressure from the weakening trend in the manufacturing industry and international trade activity, as well as the weakening economic activity of the spread of Covid-19. In line with the existence of regulations related to Work From Home (WFH) for both the government and private sectors, a slowdown in business activities began at the end of March 2020 which reduced the handover of the country which would then enter Domestic Value Added Tax (PPN DN) revenue in the month April 2020. This condition is likely to continue and contract even more in May, considering that in April some regions had implemented Large-Scale Social Restrictions (PSBB) in several affected areas. As the going in Indonesia, tax revenue in the first quarter of 2020 was recorded to have contracted or minus up to 2.5%. Several tax instruments after being used for handling Covid-19 are Corporate Income Tax and Import Tax (PDRI) consisting of several types, namely Income Tax (PPh) Article 22 imports, PPh Article 22 Exports, Import Value Added Tax (PPN), and Luxury Goods Sales Tax (PPnBM). The Minister of Finance issued Regulation of the Minister of Finance Number 23 of 2020 (PMK 23 of 2020) Regarding Tax Incentives for Taxpayers Affected by the Covid-19 Virus Outbreak. The provision of this incentive is a response from the government to the decline in productivity of business actors due to the economic decline of taxpayers due to this epidemic. This study aims to analyze the tax incentive tax on the realization of tax revenue in 2020 whether it is relevant and can help people ease the economic burden built by the spread of Covid-19 in Indonesia.
Analisis Peraturan Daerah Kabupaten Buleleng Nomor 3 Tahun 2018 Tentang Perubahan Atas Peraturan Daerah Kabupaten Buleleng Nomor 10 Tahun 2011 Tentang Pajak Hiburan Sella Marsellena Mercury
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.038 KB) | DOI: 10.23887/jpss.v2i2.470

Abstract

Indonesia is a constitusional state as stated in the 1945 Constitution Article 1 Paragraph 3. So that vaious things exist in state govermened by applicable law, including in this case is tax. There are various types of taxes in Indonesia. One of them is local taxes. Law number 34 year 2000, this law stipulates that there are 11 regional taxes, including 4 (four) provincial taxes and 7 (seven) types of regency or city taxes. District or city taxes include hotel tax, entertainment tax, adventisement tax, street lightning tax, restaurant tax, parking tax, and class C mineral ectraction tax. So when talking about entertainment tax, it is included in regency tax in Buleleng Regency, entertainment tax is regulated in Buleleng Regency. Regional Regulation No. 3 of 2018 concerning Amendments to the Buleleng Regency Regional Regulation Number 10 of 2011 concerning entertainment tax. This type of research the writer uses is legal research (yudicial) which is normative in ature. The approach used in this study is the statue approach, conceptual approach, legalhistory ap proach, and the case approach. Buleleng Regency Regional Regulation Number 3 of 2018 in fact does not have a significant differences with the previous regional regulations interest and welfare of the community.
Urgensi Penarikan Pajak Penghasilan Profesi Youtuber dan Selebgram Sebagai Upaya Mendorong Stabilisasi Perekonomian Pasca Pandemi Arty sriwahyuni Br Perangin Angin; Helena Helen Hestaria Lumban Gaol
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.124 KB) | DOI: 10.23887/jpss.v2i2.471

Abstract

The Covid-19 pandemic has almost paralyzed all economic activities in Indonesia. In the current era of the Industrial Revolution 4.0, Selebgram and Youtubers are new professions that were never thought of 20 years ago. The era of social media creates millions of new jobs. Celebgram and YouTuber are professions that are very developing nowadays so that the demand is increasing every year. Because the interest in this profession is getting higher because the income is quite promising so that it meets the requirements to be a tax object, of course the government has followed up on this by issuing regulations related to income tax on the profession of celebrities and YouTubers. The legal basis that regulates taxes for celebrities and YouTubers is regulated in Law Number 16 of 2009 concerning General Provisions and Tax Procedures. This is an attempt by the government to accelerate the increase in Indonesian income by boosting tax revenue. However, there is still a lack of awareness among programmers and YouTubers in paying taxes, so it is important for the government to socialize to taxpayers about general provisions and procedures for carrying out tax payment obligations to increase tax revenue and state revenue for a more stable state economy. The purpose of this research is to find out and analyze the effectiveness of tax imposition for the celebgram and YouTuber profession, as well as the application of Law Number 36 of 2008 concerning Income Tax in overcoming the barriers faced by celebrities and YouTubers in implementing the application of income tax. The method in this research is qualitative, research that emphasizes the meaning, reasoning, definition of a particular situation, and researches more on relevant literature and areas of daily life to obtain descriptive data.
Efektivitas Pemutihan Pajak Kendaraan Bermotor Pada Masa Pandemi Ni Made Darmakanti; Ni Kadek Ema Sri Febriyanti
Jurnal Pacta Sunt Servanda Vol 2 No 2 (2021): September, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.932 KB) | DOI: 10.23887/jpss.v2i2.472

Abstract

Taxes are a source of state revenue and revenue that aims to improve national development and improve people’s welfare. Texas can also be interpreted as a source of state revenue for the implementation of government and development activities as well as a driving force for economic activity. Therefore, the tax sector plays and important role in the development of the nation’s welfare. Taxpayers must fulfill their obligations in making tax payments, however currently tax collection one of which is that vehicle taxes are difficult to to due to lack of public awareness, especially when this is coupled with the Covid-19 pandemic. Due to the delays in paying taxes by the pandemic, thus has resulted in a tax bleaching policy on vehicles in the form of bleaching.
ANALISIS KASUS PEMBANTAIAN MY LAI DARI SUDUT PANDANG HUKUM HUMANITER INTERNASIONAL DAN HAM INTERNASIONAL Ni Luh Mutiara Cahya Dewi
Jurnal Pacta Sunt Servanda Vol 3 No 1 (2022): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

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Abstract

This research was made with the aim of analyzing the My Lai Case that occurred in Vietnam from the point of view of International Humanitarian Law, because the case occurred as a result of the war between Vietnam and the United States which resulted in the United States committing serious international human rights violations and including war crimes or War Crimes. War crimes are acts that violate the laws of war, acts of attack are usually committed against the military or civilians. The My Lai case was a massacre carried out by the United States army against hundreds of unarmed civilians in South Vietnam on March 16, 1968, the massacre resulted in hundreds of deaths. This action is a violation of the 1949 Geneva Conventions and the 1977 Additional Protocol, with the massacre that indirectly the United States army took the human rights of hundreds of unarmed civilians because in human rights there is a right to life while the United States army snatched that right. The method used is the library method with descriptive presentation and qualitative analysis carried out by researching library materials such as articles, internet sites, newspapers, and books related to the case to be analyzed.
KEDUDUKAN HUKUM INTERNASIONAL DALAM PENEGAKAN HAK ASASI MANUSIA Made Nirmala dewi Sastradi Putri
Jurnal Pacta Sunt Servanda Vol 3 No 1 (2022): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

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Abstract

This study aims to introduce and deliver in detail about the position of international law in the enforcement of human rights so that the public is able to understand human rights in terms of international law and the theoretical relationship between human rights and international law in the development of dispute resolution on human rights based on law. International. According to law, or international law, and in particular with regard to human rights issues contained in international human rights disputes that bind states in their implementation with responsibilities in upholding human rights. In the provisions of international human rights law, the concept of state responsibility refers to the state's obligation to fulfill, protect and respect internationally recognized human rights. State responsibilities arising from state violations of international law. In particular, committing violations (behavior) of Human Rights and not violating, refraining from, or committing violations of human rights. Take action that is a violation of international obligations. All countries, not only partly or partially, have an obligation to promote and protect human rights, but all countries have an obligation to uphold human rights. The research method used is a normative juridical approach, namely research in the form of library research, which is a writing method used by studying literature books, laws and regulations and research focused on examining the application of rules or regulations. norms in normative law with the data in this paper taken from primary, legal, and secondary legal materials in the form of textbooks by legal professionals. This writing uses a systematic and focused method, using law as a legal basis, and as a guide for analysis. With a series of writing activities, basically it aims to collect legal materials, which are associated with legal concepts, and the results obtained are included in the form of legal ideas.
PERLINDUNGAN TERITORIAL INDONESIA DARI ILLEGAL FISHING DI TINJAU DARI HUKUM LAUT INTERNASIONAL Sayfudin Achmad
Jurnal Pacta Sunt Servanda Vol 3 No 1 (2022): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

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Abstract

Fishermen catching fish violating the law have been around for a long time in Indonesian waters, even though various efforts have been made to prevent it or to prevent theft of fish by foreign fishermen. However, this criminal behavior is a matter that is very problematic for Indonesia, because this is a cross-border problem between countries, therefore the handling of this problem must be carried out cross-line, especially through mutual cooperation. Although there has been a mutual cooperation between Indonesia and several neighboring countries as well as the participation of the province in obtaining territorial waters.
PERLINDUNGAN TENAGA KERJA INDONESIA MELALUI HUKUM INTERNASIONAL Kadek Kresna Dwipayana
Jurnal Pacta Sunt Servanda Vol 3 No 1 (2022): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

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Abstract

The purpose of writing this scientific article is to find out what forms of legal protection are given to TKI who work abroad, why TKI should be given legal protection and what factors cause the high number of TKI abroad. The method used in the preparation of this article is the normative method. The results of this study that workers have received legal protection from an organization called the ILO international labor organization, TKI must get this protection so that they have a sense of security and comfort when working abroad, the number of TKI who work abroad is due to the lack of job opportunities. in Indonesia, so they are forced to work as migrant workers abroad.
PERAN HUKUM INTERNASIONAL DALAM MENJAGA HUBUNGAN ANTAR BANGSA Kristin Magdalena Sihotang
Jurnal Pacta Sunt Servanda Vol 3 No 1 (2022): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

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Abstract

Fundamentally, worldwide regulation is state regulation, and global regulation is called highway regulation. The law of countries is a gathering of customs and legitimate standards that were active in the connections between lords in old times. International regulation or likewise regularly alluded to as public regulation shows the intricacy between the guidelines and rules that oversee the connection between individuals from a general public, like states or states.In this way, things that support participation and relationships around the world become valuable. The exploratory techniques used in this diary are taken from various sources, both on the web and print media, which can help support an article and towards the end the author provides an ending. For that the author wants to equalize the perception of where the law comes from. In short, the source of the law itself is anything that creates binding and coercive regulations, so that if these regulations are violated, it will have fatal consequences and real sanctions for violators. Sources of law imply the origin of law and where it comes from.In addition, there are many sources of international law, including: (1) International treaties; (2) International customs; (3) General legal concepts; (4) Court decisions; and (5) Teachings of the greatest scholars from different nations. Sources of international law are referred to in international law as the actual documents that international legal specialists study to ascertain whether law is relevant for a specific event or occurrence.

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