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Pancasila and Law Review
Published by Universitas Lampung
ISSN : 2723262X     EISSN : 27459306     DOI : https://doi.org/10.25041/plr
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
The Journal of Pancasila and Law Review is published by the Faculty of Lampung, Universitas Lampung as a platform of communication and legal science development. The scope of the Journal of Pancasila and Law Review is the result research or conceptual study of the law, values and meanings contained in Pancasila. Specifically, the Journal of Pancasila Law Review covers on Pancasila in the definition of state, Pancasila as ideology, Pancasila as the source of law, and Pancasila as law values. Nevertheless, the discussion in the Journal of Pancasila and Law Review is not limited towards Pancasila but also embraces other scopes in the law perspective such as foreign policy, international law, constitutional law, criminal law, civil law, and other scopes regarding the law. The Journal of Pancasila and Law Review is published two issues a year. Moreover, the Journal of Pancasila and Law Review is available both print and online. This journal supports research availability, through an open access publication. Therefore, motivation in studies and research are easily acquired which contributes significantly in global knowledge exchange that highlights the Pancasila.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 10 Documents
 1 
Search results for , issue "Vol 4 No 2 (2023)" : 10 Documents clear
Access to the Civil Service in the Democratic Republic of Congo: Reading of Law No. 16/013 of July 15, 2016 on the status of career agents in State public services. Obed Kongolo Kanowa
Pancasila and Law Review Vol 4 No 2 (2023): Issue In Progress (August 2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3023

Abstract

Access to the public service is a guaranteed right for all Congolese in the Democratic Republic of Congo. This right of access to the public service is framed by legal texts which determine the conditions of recruitment to the public service, the methods of recruitment … in Congolese law, there are several legal texts relating to the statutes of the public service. As a result, this study is particularly structured around law n°16/013 of July 15, 2016 on the status of career agents in the State's public services. Thus, within the framework of this study, removed the prolegomena, we deciphered the question of the access to the public service in Congolese Positive Law, by making a taxonomy of the related conditions and by elaborating on the recruitment as a modality of access to the civil service in accordance with the legal texts in this case. In order to carry out this study, we have recourse from time to time to Comparative Law. These are the main features of this study.
The Polemic of Adding the Term of Office for the Village Head in View from the Perception of Constitutional Law Anang Dony Irawan; Ida Ayu Rosida; Ega Permatadani
Pancasila and Law Review Vol 4 No 2 (2023): Issue In Progress (August 2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3034

Abstract

Village administration is the spearhead of national economic development and resilience. In its history, the Village has received recognition by passing Law Number 6 of 2014 concerning Villages. Before the existence of the Village Law, the basis for recognition by the Village Government was only found in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia. This article tries to find out the forms of community participation in changing laws and regulations regarding Villages. In addition, it also examines the polemic over demands for an additional term of office for the Village Head, which has become the public spotlight from the perspective of Indonesian constitutional law. The type of research used in the preparation of this article is normative juridical with a statute approach and library research, by searching data and sources, which after that did a review and analysis until finally it was put in the form of writing of this article. Considering that Indonesia is a democratic country and not a communist country, where the communist government system seems authoritarian, and the term of office is long, the Village Law contains regulations regarding village authority and the term of office of the Village Head.
Ethics and Accountability in Government Bureaucracy Ousu Mendy
Pancasila and Law Review Vol 4 No 2 (2023): Issue In Progress (August 2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3064

Abstract

For the past few years, a contentious issue of accountability among government bureaucrats has remained as topical as it is relevant to governance. This research brings in an exposition of the role of ethics in ensuring accountability among government bureaucrats as animated by transparency. To realize this, a normative research method is used through secondary data. Relevant literature like books and journals are sufficiently used to paint out the existing and prevailing circumstances in government bureaucracy. Accountability is one of the tools in controlling ethical conduct of government bureaucrats. There are instances of purported power abuse made in public service, showing government bureaucracy’s disregard for ethical standards. The question of whether the state, as sovereign, should be held accountable to anyone or viewed as a moral and responsible agent has been well debated in political science literature going all the way back to Hobbes’ time. Accountability is achievable by presenting multiple and dynamic accountability obligations to administrators and low-level bureaucrats. An institutional approach questions principal-agent assumptions regarding what accountability entails, how it is demanded, rendered, evaluated, and assigned, as well as how accountable institutions function and change.
Global Minimum Tax Implementation: Vietnam's Policy Recommendations Le Thi Thao
Pancasila and Law Review Vol 4 No 2 (2023): Issue In Progress (August 2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3170

Abstract

Applying the global minimum tax rule creates an equal tax competition environment among countries today and limits the phenomena of tax evasion, tax avoidance, transfer pricing, and profit transfer. That is inevitable in the current integration and globalization environment. According to the plan, the application of the global minimum tax rule will start from January 1, 2024 in Vietnam. On the basis of legal analysis methods, statistical methods and practical law assessment from secondary document information, the views of experts analyzing the current situation of corporate income tax policy in Vietnam. in the south, preferential policies to attract investment, opportunities and challenges when applying the global minimum tax rule and the impact on the development and improvement of tax policies for foreign investors to ensure goals of attracting investment and sustainable development. The article discusses and analyzes the various challenges that countries are facing when imposing a global minimum tax. on the following aspects: (i) neutralization of tax incentive policies; (ii) the taxing rights of the investing country; (iii) competitiveness in attracting investment; (iv) recommend solutions for the Vietnamese government in law-making and effective enforcement in the coming time. This study using normative juridical, qualitative research methods on the basis of secondary literature information has analyzed the anticipated impact of the global minimum tax policy on Vietnam and the trend of building and perfecting legal policies, human, political, infrastructure, etc. tax and plan to gradually reform and internalize international commitments in the tax field in Vietnam.
Access to the Civil Service in the Democratic Republic of Congo: Reading of Law No. 16/013 of July 15, 2016 on the status of career agents in State public services. Obed Kongolo Kanowa
Pancasila and Law Review Vol 4 No 2 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3023

Abstract

Access to the public service is a guaranteed right for all Congolese in the Democratic Republic of Congo. This right of access to the public service is framed by legal texts which determine the conditions of recruitment to the public service, the methods of recruitment … in Congolese law, there are several legal texts relating to the statutes of the public service. As a result, this study is particularly structured around law n°16/013 of July 15, 2016 on the status of career agents in the State's public services. Thus, within the framework of this study, removed the prolegomena, we deciphered the question of the access to the public service in Congolese Positive Law, by making a taxonomy of the related conditions and by elaborating on the recruitment as a modality of access to the civil service in accordance with the legal texts in this case. In order to carry out this study, we have recourse from time to time to Comparative Law. These are the main features of this study.
The Polemic of Adding the Term of Office for the Village Head in View from the Perception of Constitutional Law Anang Dony Irawan; Ida Ayu Rosida; Ega Permatadani
Pancasila and Law Review Vol 4 No 2 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3034

Abstract

Village administration is the spearhead of national economic development and resilience. In its history, the Village has received recognition by passing Law Number 6 of 2014 concerning Villages. Before the existence of the Village Law, the basis for recognition by the Village Government was only found in Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia. This article tries to find out the forms of community participation in changing laws and regulations regarding Villages. In addition, it also examines the polemic over demands for an additional term of office for the Village Head, which has become the public spotlight from the perspective of Indonesian constitutional law. The type of research used in the preparation of this article is normative juridical with a statute approach and library research, by searching data and sources, which after that did a review and analysis until finally it was put in the form of writing of this article. Considering that Indonesia is a democratic country and not a communist country, where the communist government system seems authoritarian, and the term of office is long, the Village Law contains regulations regarding village authority and the term of office of the Village Head.
Ethics and Accountability in Government Bureaucracy Ousu Mendy
Pancasila and Law Review Vol 4 No 2 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3064

Abstract

For the past few years, a contentious issue of accountability among government bureaucrats has remained as topical as it is relevant to governance. This research brings in an exposition of the role of ethics in ensuring accountability among government bureaucrats as animated by transparency. To realize this, a normative research method is used through secondary data. Relevant literature like books and journals are sufficiently used to paint out the existing and prevailing circumstances in government bureaucracy. Accountability is one of the tools in controlling ethical conduct of government bureaucrats. There are instances of purported power abuse made in public service, showing government bureaucracy’s disregard for ethical standards. The question of whether the state, as sovereign, should be held accountable to anyone or viewed as a moral and responsible agent has been well debated in political science literature going all the way back to Hobbes’ time. Accountability is achievable by presenting multiple and dynamic accountability obligations to administrators and low-level bureaucrats. An institutional approach questions principal-agent assumptions regarding what accountability entails, how it is demanded, rendered, evaluated, and assigned, as well as how accountable institutions function and change.
Equity Crowdfunding: The Secondary Market’s Implementation and Legal Protection for Investors Using Technology-Based Crowdfunding: Comparative Study of Indonesia – United States of America Hanifiansyah Ilham Nugroho
Pancasila and Law Review Vol 4 No 2 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3112

Abstract

The secondary market in equity crowdfunding aims to facilitate Investors in trading their Micro, Small, and Medium Enterprises (MSMEs) shares to other Investors as an exit and entrance strategy for interested Investors. Therefore, the traded shares must be liquid, ensuring that the secondary market of equity crowdfunding operates fairly, orderly, and efficiently. However, implementing the secondary market in equity crowdfunding in Indonesia, introduced in 2018 by the Financial Services Authority (OJK), still leaves room for evaluation and improvement. This thesis first examines the organization of the secondary market in Indonesia, which lacks legal certainty for both the Organizer and Users. Secondly, it explores the regulations on the secondary market in equity-based Crowdfunding in the United States, which can be used as a reference to develop legal regulations in Indonesia, including the prohibition of share sales in the first year and the classification of equity-based Crowdfunding for startup companies and medium-sized enterprises. Thirdly, applying American laws in the Indonesian legal framework can provide greater financial stability for issuing companies and reduce the risk of bankruptcy for Investors in equity-based Crowdfunding. The research findings indicate that the management and philosophy of the secondary market in equity crowdfunding cannot be equated with a Stock Exchange. Preventive legal protection for Investors can be provided through guidelines issued by the OJK, such as auto-reject limits, standardized buying and selling mechanisms, trading hours, transaction fees collected by the Organizer, transparency of daily transaction summary data, and mechanisms for determining the fair share price in initial trading on the secondary market. There are criminal and administrative sanctions for repressive legal protection.
Navigating Legal Challenges: Implementing Nullity Verdict in Indonesia Senja Pramudia
Pancasila and Law Review Vol 4 No 2 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3118

Abstract

Zero verdict is a criminal sentence imposed on a person who has received a maximum sentence but must be retried due to certain cases so that the criminal sentence given is zero or the maximum limit. Nil verdicts are still rarely known by the Indonesian people. The question in the community is why judges do not add punishment to criminal offenders who have been proven legally guilty of committing a criminal offense, in essence. Nil verdict is explicitly contained in the concept of concursus realis based on Article 67 of the Criminal Code that imposing the death penalty in such a way does not receive additional punishment if other criminal offenses are found at any time. The research method used is normative juridical, conducted by studying, viewing, and examining legal regulations such as the Criminal Code and Circular Letter Number 1 of 2022 concerning the Enforcement of the Formulation of the Results of the Plenary Meeting of the Supreme Court Chamber in 2022. The results showed that a nil verdict is very appropriate to be applied to defendants whose verdicts are sentenced to death, such as the cases of Muhammad Natsir and Heru Hidayat, so if there are other cases, they must be sentenced to Nil. This makes the Defendant previously sentenced to imprisonment for 20 years, not increase to life. Another problem is the lack of inter-court administration integration, resulting in overlapping criminal sanctions and exceeding 20 years. The absorption principle in concursus realis is sharpened. It is necessary to review the level between legally binding crimes and crimes that have just been revealed based on higher criminal threats so that the application of zero verdicts achieves the principles of legal certainty, Justice, and practicality. In this research, the author focuses on developing knowledge about zero verdicts that ordinary people can understand.
Global Minimum Tax Implementation: Vietnam's Policy Recommendations Le Thi Thao
Pancasila and Law Review Vol 4 No 2 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/plr.v4i2.3170

Abstract

Applying the global minimum tax rule creates an equal tax competition environment among countries today and limits the phenomena of tax evasion, tax avoidance, transfer pricing, and profit transfer. That is inevitable in the current integration and globalization environment. According to the plan, the application of the global minimum tax rule will start from January 1, 2024 in Vietnam. On the basis of legal analysis methods, statistical methods and practical law assessment from secondary document information, the views of experts analyzing the current situation of corporate income tax policy in Vietnam. in the south, preferential policies to attract investment, opportunities and challenges when applying the global minimum tax rule and the impact on the development and improvement of tax policies for foreign investors to ensure goals of attracting investment and sustainable development. The article discusses and analyzes the various challenges that countries are facing when imposing a global minimum tax. on the following aspects: (i) neutralization of tax incentive policies; (ii) the taxing rights of the investing country; (iii) competitiveness in attracting investment; (iv) recommend solutions for the Vietnamese government in law-making and effective enforcement in the coming time. This study using normative juridical, qualitative research methods on the basis of secondary literature information has analyzed the anticipated impact of the global minimum tax policy on Vietnam and the trend of building and perfecting legal policies, human, political, infrastructure, etc. tax and plan to gradually reform and internalize international commitments in the tax field in Vietnam.

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