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Jurnal Pacta Sunt Servanda

JPSS
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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 106 Documents

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Perlindungan Hukum Terhadap Investor Sebagai Konsumen dalam Investasi Online Kadek Desy Pramita; Kadek Diva Hendrayana
Jurnal Pacta Sunt Servanda Vol 2 No 1 (2021): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

Today’s technological development have led to the emergence of online investing. The exixtence of online investing makes it easy for people to invest their wealth, simply by accessing sites that offer investment. However online investing has a negative impact on consumers. Therefore, this study aims to determine legal protection efforts against investors as consumers in online investment. The research method used in this research is doctrinal research method, with descriptive analytical research specifications and data analysis using qualitative methods. Then the result show that the legal protection for online investors can be carried out by the OJK in a preventive and repressive way.

Perlindungan Hukum Terhadap Masyarakat Pengguna Sistem Pembayaran Bitcoin Dan Investasi Bitcoin Di Indonesia Ditinjau Dari Hukum Perlindungan Konsumen I Gede Hendrawan Saputra; I Dewa Putu Surya Wardana
Jurnal Pacta Sunt Servanda Vol 2 No 1 (2021): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

The current technological development is so fast, including in the world of economy. Technological developments in this economic aspect can be seen from the types of payment systems that are so developed. In this era of globalization, Bitcoin appears which can be used as a means of payment. Bitcoin is a new currency or electronic money created in 2009 by a person who uses the alias Satoshi Nakamoto. Bitcoin is mainly used in internet transactions without using intermediaries or not using bank services. In Indonesia, there is no regulation on Bitcoin itself. The absence of laws governing Bitcoin in Indonesia causes unclear legal consequences related to transactions using Bitcoin. The use of Bitcoin is commonly applied in Indonesia, but regulations regarding the currency used in Indonesia as a legal means of payment have been regulated in Law Number 7 of 2011 concerning Currency, which is only the rupiah currency that can be used, which raises questions about legality. bitcoin and the legal consequences of Bitcoin transactions as a means of payment in Indonesia. This will cause various legal problems, one of which is related to the aspect of legal protection for consumers who use bitcoin payments in the event of a loss when making payments through the bitcoin system. With the absence of specific regulations governing bitcoin payments, it can be said that this system is not certain to be safe to use because there is no legal certainty that regulates it

Perlindungan Hukum Terhadap Konsumen Di Dalam Membeli Barang Bekas/Barang Second Ketut Ardika; Muhammad Bagus Firmansyah
Jurnal Pacta Sunt Servanda Vol 2 No 1 (2021): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

This study aims to determine the legal protection of consumers in buying used goods. Consumers are one of the parties involved in the sale - purchase of a product. Goods or objects that are traded are not only newly produced goods, but also used goods. In buying and selling activities, consumers will receive rights and obligations, so it is very important that legal protection for consumers is needed to ensure certainty, benefit and legal justice for consumers.

Analisis Penyelesaian Sengketa Terhadap Hak Merek Atas Putusan Geprek Bensu Melawan I Am Geprek Bensu Lompoh Egia Nuansa Pinem; Ni Luh Dwik Suryacahyani Gunadi
Jurnal Pacta Sunt Servanda Vol 2 No 1 (2021): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

In Indonesia, there are two forms of dispute resolution over Intellectual Property Rights. The first is through the litigation channel and the second is through the Non-Litigation route. Regarding trade disputes over trademark rights, the resolution is also through these two channels. This research specifically examines the settlement of trademark disputes between Geprek Bensu and I Am Geprek Bensu based on Law Number 20 of 2016 concerning Trademarks and Geographical Indications. This research uses research methods of normative law which is carried out through the collection of primary data and secondary data as well as by the literature approach. Data analysis in this study used qualitative data analysis methods.

Implementasi Perlindungan Hukum Hak Kekayaan Intelektual (HKI) Terhadap Ekspresi Budaya Tradisional (EBT) Di Tinjau Dari UU Nomor 28 Tahun 2014 Tentang Hak Cipta Putu Nendrawan; Gede Rastika
Jurnal Pacta Sunt Servanda Vol 2 No 1 (2021): Maret, Jurnal Pacta Sunt Servanda
Publisher : Universitas Pendidikan Ganesha

The purpose of this research is to find out how the current intellectual property rights (IPR) protection which regulates Traditional Cultural Expression (EBT). The research approach method used in this study is a juridical empirical method with descriptive analytical specifications. The results of the study found that Traditional Cultural Expressions (EBT) need protection of Intellectual Property Rights (HKI). The government's efforts to protect Traditional Cultural Expressions (EBT) can be carried out by implementing appropriate and proper protection regulations for Traditional Cultural Expressions. The importance of implementing proper and good regulations with the aim of protecting in the future Traditional Cultural Expressions do not experience extinction at both the regional and national levels.

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

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

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

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

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

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.

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Home Page

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Contact Name Dewa Gede Sudika Mangku

Contact Email dewamangku.undiksha@gmail.com

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Journal Mail Official dewamangku.undiksha@gmail.com

Editorial Address Jalan Udayana No. 11 Singaraja - Bali

Location Kota denpasar, Bali INDONESIA

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Contact Name
Dewa Gede Sudika Mangku

Contact Email
dewamangku.undiksha@gmail.com

Phone
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Journal Mail Official
dewamangku.undiksha@gmail.com

Editorial Address
Jalan Udayana No. 11 Singaraja - Bali

Location
Kota denpasar,

Bali

INDONESIA