cover
Contact Name
Muhammad Akib
Contact Email
jurnalpdih@fh.unila.ac.id
Phone
+628127902728
Journal Mail Official
jurnalpdih@fh.unila.ac.idd
Editorial Address
B. Building, Faculty of Law Universitas Lampung. Prof. Sumantri Brojonegoro St. No 1, Gedong Meneng, Bandar Lampung. Lampung-35145. Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Pancasila and Law Review
Published by Universitas Lampung
ISSN : 2723262X     EISSN : 27459306     DOI : https://doi.org/10.25041/plr
Core Subject : Humanities, Social,
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 4 Documents
Search results for , issue "Vol 4 No 2 (2023): Issue In Progress (August 2023)" : 4 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.

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