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Program Studi Hukum Program Doktor Universitas 17 Agustus 1945 Semarang Jl. Pemuda No. 70, Kelurahan Pandansari, Kecamatan Semarang Tengah, Kota Semarang, Jawa Tengah 50132 Telp. (024) 8640079
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INDONESIA
Journal Philosophy of Law
Published by Universitas 17 Agustus 1945 Semarang
ISSN : -     EISSN : 28091000     DOI : 10.35973/jpl.v2i2.2313
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
The scope of this journal includes the study of Health Law, Economic and Business Law, Criminal, Civil, State Administration, International Law, Human Rights, Customary Law, and Environmental Law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 1 (2023)" : 5 Documents clear
ANALYSIS OF LAND OWNERSHIP DISPUTES IN THE KANJENGAN SHOPPING COMPLEX, SEMARANG CITY Suroto Suroto
Journal Philosophy of Law Vol 4, No 1 (2023)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i6.3554

Abstract

The study aimed to determine and analyze the legal considerations of judges regarding the ownership of disputed land rights in the Kanjengan Shopping Complex and the legal status of disputed ownership of land rights in the Kanjengan Shopping Complex. The approach method used in this study is a normative juridical approach with a case approach. This research is a descriptive analysis. The data analysis method used in this study is a qualitative descriptive data analysis method. The results of the study stated that the judge’s legal considerations regarding land ownership disputes in the Kanjengan shopping complex included the Building Use Rights certificate owned by the Plaintiff, which had been issued by the National Land Agency following the applicable procedures and had complied with statutory provisions, namely Article 19 paragraph (2) of the Law No. 65 of 1960 concerning the Basic Agrarian Law juncto Article 32 paragraph (1) Government regulations (PP) No. 24 of 1997 concerning Land Registration juncto Article 1870 of the Civil Code in conjunction with Article 165 HIR where the HGB certificate is. The legal status of the ownership of land rights in dispute in the Kanjengan shopping complex is the legal owner/holder of land and building rights located in the Kanjengan Complex, Semarang, based on a Certificate of Building Use Rights and a Building Permit issued by the competent authority (Semarang City National Land Agency).
THE FOUNDATION OF PANCASILA IN THE FORMATION OF LEGISLATION USING THE OMNIBUS LAW METHOD Sahnan Sahuri Siregar
Journal Philosophy of Law Vol 4, No 1 (2023)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i6.3498

Abstract

This article will try to provide an analysis of the role of Pancasila in the formation of legislation using the omnibus law method. The Omnibus Law is a new method in Indonesia and has experienced various polemics in society. The research results show that Pancasila is the source of all sources of law in Indonesia. This fact has emphasized that the formation of laws and regulations in Indonesia must not conflict with the values contained in Pancasila. In addition, Pancasila is a guiding principle in national legal politics so that no regulation can contradict the values of divinity and civilization, and no regulation can contradict human values. No regulation can be born that has the potential to damage the integrity of the ideology and territory of the nation and state of Indonesia. There should be no regulations that violate the principle of popular sovereignty, and the most important thing is that these regulations do not violate the principle of popular sovereignty. The most important thing is that these regulations do not violate the values of social justice.
VOLUNTARY DISCLOSURE PROGRAM IN PERSPECTIVE OF THE LAW ON THE HARMONIZATION OF TAX REGULATIONS Herianto Herianto
Journal Philosophy of Law Vol 4, No 1 (2023)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i6.3496

Abstract

The promulgation of the Law on the Harmonization of Tax Regulations through Law Number 7 of 2021 has brought a new paradigm in regulations related to taxation in Indonesia. One of the new provisions in a quo provision is related to the material governing the Voluntary Disclosure Program. This article will try to explain the history of tax amnesty regulations in Indonesia and the concept of the Voluntary Disclosure Program as a new tax policy in Indonesia. This article is a conceptual article that uses a conceptual and analytical approach as support in analysis. The data used is based on secondary data. The results showed that the Policy regarding tax amnesty in Indonesia has been in effect since the New Order era until 2021. After the enactment of Law Number 7 of 2021, the tax amnesty program changed to the Voluntary Disclosure Program. This Voluntary Disclosure Program allows all taxpayers to disclose their assets that have not or are not disclosed. One of the objectives of this program is to increase the voluntary compliance of taxpayers organized based on the principles of simplicity, legal certainty, and practicality.
INTEGRAL CRIME CONTROL IN THE PERSPECTIVE OF CRIMINAL POLITICS Endah Sriwati
Journal Philosophy of Law Vol 4, No 1 (2023)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i6.3497

Abstract

The research in this paper aims to find out how crime prevention can be carried out through an integral criminal political approach and whether the handling of crime is as expected. This research is normative by using statutory and conceptual approaches and expert opinions. Crime can be seen from two aspects, namely, from a social perspective. Crime is all kinds of actions and actions that can cause harm, disturb peace and balance, and violate societal norms. Meanwhile, from a formal point of view, crime is an act that violates the law or law, and the perpetrators can be subject to sanctions in the form of imprisonment, fines, and others. The study concluded that integral crime prevention through a criminal political approach could be carried out in a penal and non-penal manner. Through an approach with penal means that focuses more on the repressive nature (suppression/eradication) after the crime has occurred. Meanwhile, non-penal means focusing more on preventive nature (prevention/control) before a crime occurs. Penal means can be carried out through the criminal justice system, namely by applying criminal sanctions as stipulated in the Criminal Code, in particular Article 10 of the Criminal Code, which regulates the types of punishment. In addition, criminal sanctions can be used through other laws and regulations that regulate criminal provisions (Article 103 of the Criminal Code). Crime prevention, through an integral political approach with penal and non-penal means, is intended to improve the perpetrators of crimes, prevent crimes from occurring so that victims do not arise, and, more importantly, in the framework of social defense and social welfare. 
CONCEPTUALIZATION OF TAX BASE EXPANSION IN INDONESIA Suparno Suparno
Journal Philosophy of Law Vol 4, No 1 (2023)
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/jpl.v3i6.3499

Abstract

This study aims to expand the tax base in Indonesia by looking at the data integration plan between the National Identity Number and Taxpayer Identification Number in the Harmonization of Tax Laws and Regulations. This research is included in normative juridical research by studying or analyzing secondary data in the form of primary, secondary, and tertiary legal materials by understanding law as a set of rules or positive norms in the statutory system that regulates human life. The research results show that the legal construction in Indonesia has not yet been explained to what extent and how the data integration of the two identity numbers is, but the purpose of this data integration is, of course, to enrich the tax database. On an ongoing basis, of course, it will increase voluntary compliance from taxpayers and increase state revenue from the taxation sector.

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