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Ius Positum: Journal of Journal Of Law Theory And Law Enforcement
Published by JF Publisher
ISSN : -     EISSN : 2809672X     DOI : https://doi.org/10.56943/jlte
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Ius Positum (Journal of Law Theory and Law Enforcement) is an open acces journal which affiliated with a law firm JF Law Firm. Ius Positum facilitates academics, researchers and legal practitioners to contribute in publishing articles that include original academic thoughts in field of Law Theory and Law Enforcement. to ensure the originality of article and avoid plagiarism, each article will be checked by Turnitin Plagiarism checker. Ius Positum accepts academic articles written in English that will be issued quarterly (four times a year) January, April, July and October.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 Issue 4 (2022)" : 5 Documents clear
Legal Protection for Taxpayers Participants of Voluntary Disclosure Program in the Law on Harmonization of Tax Regulations Subagyo, Achmad; Abdullah, Saiful; Saleh, Moh
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v1i4.169

Abstract

The tax laws and regulations have changed many times, but these changes have not had a strong impact in terms of fulfilling the tax function as a regulator and source of financing for state administration and national development, especially during this Covid-19 pandemic. Therefore, the government regulates and changes several provisions in the field of taxation, such as Law No. 11/2020 concerning job creation and Law No. 7 concerning HPP (Harmonization of Tax Regulations). Minister of Finance stated that the HPP Law would provide provisions for the government to overcome disruption or shock of Covid-19 after effect. The objectives of this research are to describe the analysis of asset arrangements that must be reported in the Voluntary Disclosure Program and analyze legal remedies that can be taken by taxpayers who experienced losses as participants. This research used a normative type of research. The approach used in this research is a descriptive analysis. The source data of this research consist of primary and secondary legal materials. In addition, the data collection used library research. Taxpayers participating in the Voluntary Disclosure Program can take legal action against all disputes related to the Tax Amnesty Program through an Objection Application when the Taxpayer receives an SKPKB (Tax Underpayment Assessment Letter). Meanwhile, based on the decision of the Director General of Taxes, apart from the issuance of SKPKB, it can only be resolved through a lawsuit to the Tax Court.
Criminal Liability Against Child Exploitation Perpetrators by Educators in Islamic Boarding Schools Amri, Ahmad Ihsan
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v1i4.180

Abstract

The children exploitation that occurs within the scope of Islamic boarding schools is increasing and it is required for strict supervision from the government to take preventive measures against this crime even though the implementation of Islamic boarding schools that regulated in Law of the Republic Indonesia No. 18/2019 concerning Islamic Boarding Schools. The aims of this research is divided into two types, to examine the effectiveness of positive law in Indonesia in law enforcement cases of crimes against children as victims and examine the legal sanctions from the actions of educators who exploit children in the Islamic boarding school environment; also, to fulfillment of academic requirements of researcher to complete the task of child criminal course at the Postgraduate of Law Faculty in Narotama University Surabaya and add theoretical and practical knowledge in legal science, especially in criminal law. The method used is juridical-normative method combined with conceptual, statutory and case approach. The source data of this research consist of primary, secondary, and tertiary legal materials. In addition, the data collection used library research. The criminal sanctions for perpetrators of child exploitation in Islamic boarding schools are regulated in the Child Protection Law in Article 761 and Article 88 which the perpetrator is threatened with a maximum imprisonment of 10 years and a maximum fine of IDR 200,000,000,- and the child as a victim can apply for restitution rights or compensation based on Government Regulation No. 43/2017 concerning the Implementation of Restitution for children who are victims of criminal acts.
Accountability of Surabaya Government in Providing Policies to Street Coffee Seller during Covid-19 Pandemic Margareta, Stefani; Huda, Dr. Miftakhul
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v1i4.189

Abstract

Surabaya is the largest city in East Java which is dominated by the business sector besides education. Then, it is no need to wonder that in every corner of the city, there are small community businesses as a form or means to carry on life. During Covid-19 pandemic in Surabaya, the impact was not only on the health sector but directly on the community's economy sector due to crowd restrictions and social distancing to prevent the transmission of Covid-19. This research aims to be able to find out and identify the form of guidelines that has been implemented by the Surabaya Government towards street coffee seller during Covid-19 pandemic. The research method used is by using normative legal research. The conclusion of this research is that there is guidelines that can be implemented by the Surabaya Government on the impact of covid-19 pandemic for street coffee seller in Surabaya referring to Article 53 Government Regulation No. 7/2021 concerning Ease, Protection and Empowerment of MSME Cooperatives including credit restructuring, reconstruction business, capital assistance and assistance in other forms.
Theory Analysis of Justice Against Good-faith Buyers in Freedom of Contract Miarsa, Fajar Rachmad Dwi; Nasution, Krisnadi; Prasetyawati, Endang; Hadi, Syofyan
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v1i4.197

Abstract

The Abuse of circumstances can occur when one of the parties has advantages in economic, psychological, and physical fields. The cases regarding the abuse of circumstances in Indonesia is often occur, but the law in Indonesia has not regulated this matter and is only based on jurisprudence. The case that often occurs is one of the parties who has weak economy in dependence/need position, then they forced to voluntary accept the clauses or promises made by monopolized party (bargaining power) in order to get the things needed (achievements), although the agreement can be detrimental to them. This research uses normative legal research which is also called doctrinal legal research. Normative legal research is legal research conducted by examining library materials or secondary legal data. Normative legal research is also called literature law research. The results of this research are good faith buyers who prioritize the main principle, no harm others and based on the principle of propriety as stated by Aristotle and Adam Smith.
RESTORATIVE JUSTICE IMPLEMENTATION AGAINST THE PERPETRATOR OF EMBEZZLEMENT IN OFFICE AT PT KARYA NIAGA ABADI Sinjaya, Andi; Marjani, Ani
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v1i4.729

Abstract

The development of the times requires humans to adopt certain lifestyles that are considered as urgent needs. However, along with this development, there is an increase in deviant behavior that is against the rules, thus triggering various criminal acts in the society. One of the consequences of the evolving consumptive lifestyle is the increasing role of expedition companies as providers of goods delivery services. However, in its operations, the expedition company cannot completely avoid criminal acts, including embezzlement in office committed by employees. This research aims to identify the factors that cause embezzlement in office and analyze the settlement process in the expedition company. This research uses empirical legal research methods to examine positive legal provisions in relation to the reality that occurs in society. The approach used in this research is empirical juridical approach. The findings indicate that the criminal case settlement of embezzlement in office at PT Karya Niaga Abadi prioritizes the restorative justice method. In the settlement process, the victim, perpetrator, and related parties are involved to seek the best solution to the case. In addition, the approach  of restorative justice also aims to provide compensation to victims for criminal acts committed by the perpetrators.

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