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Supremasi Hukum: Jurnal Kajian Ilmu Hukum
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 23021128     EISSN : 27234207     DOI : https://doi.org/10.14421/sh
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences
The focus and scope of SUPREMASI HUKUM: Jurnal Kajian Ilmu Hukum are legal Science, including the study of Law issues in Indonesia and around the world, either research study or conceptual ideas. Generally we are interested in all law studies such as following topics Civil Law, Criminal Law, Civil Procedural Law, Criminal Procedure Law, Commercial Law, Constitutional Law, International Law, State Administrative Law, Customary Law, Islamic Law, Agrarian Law, Environmental Law, Legal Theory and Legal Philosophy.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 220 Documents
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Tax Amnesty dan Implikasinya Terhadap Reformasi Perpajakan di Indonesia Abdul Qodir Jaelani; Udiyo Basuki
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 5, No 2 (2016): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v5i2.1994

Abstract

This paper concludes the meaning of the juridical tax amnesty is the elimination of the taxowed should not sanction tax administration and criminal sanctions in the field of taxation, by wayof uncovering treasures and pay the ransom as stipulated in the legislation of tax amnesty. Remissionof taxes (tax amnesty) done on the type of income tax, value added tax and sales tax on luxurygoods. As for his relationship with the country's financial revenue receipts can be found in Article 1,Paragraph 1 of Law No. 17 of 2003 which states that the financial state has one of the definitionsand scope of that right of the state to collect taxes. Taxes are the backbone and the main source ofstate revenue that has contributed 84.9% of total state revenue. Second, the program remission oftaxes (tax amnesty) greatly affects the improvement of tax compliance (tax payers) and provides alast chance (one shot opportunity) for taxpayers who do onshore and offshore tax evasion with theprimary purpose as a vehicle for reconciliation national taxation for all potential taxpayers andsociety is expected to push tax reforms towards a more berkeailan tax system and the expansion ofthe data base of taxation more valid, comprehensive and integrated.
Politik Hukum Mahkamah Konstitusi dalam Membatalkan Konsep Empat Pilar sebagai Upaya Mendudukkan Pancasila Sebagai Dasar Negara Udiyo Basuki
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 4, No 2 (2015): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v4i2.1993

Abstract

This paper is the result of research that has been overshadowed by the studyauthors theoretical and empirical, that Pancasila is the basis of the state and a source oflaw as stated in the Preamble to the Constitution of the Republic of Indonesia Year1945 fourth paragraph. In the system of legislation, Pancasila is the basic norm(staatsfundamental), successive later verfassungnorm 1945, grundgezetznorm or MPRdecrees, as well as gezetznorm or the Act. But in reality, the Pancasila likened hisposition and aligned with the 1945 Constitution, the Unitary Republic of Indonesia,Unity which was then called the "Four Pillars of Nation and State". Results penilitianfound that the political law of the Constitutional Court makes a decision positiveLegislature in Constitutional Court Decision No. 100 / PUU-XI / 2012, is part ofthe authority of the Constitutional Court that has 4 (four) authority and one (1) theobligations as set forth in Article 24C paragraph (1) and (2) 1945. In addition to astate institution guardian of democracy (the guardian of democracy) the ConstitutionalCourt as well as the protector of the state and legal sources. To support the political law,the Constitutional Court did various things, including the technical organization of thetrial. Position Pancasila as the state after the aborted phrase "four pillars of the stateand nation is" back Pancasila as the state not as the pillars of the nation as stated inthe fourth paragraph of the Preamble of the 1945 Constitution
Pengujian Sah Tidaknya Penetapan Tersangka dalam Kerangka Praperadilan Rizka Fakhry Alfiananda
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 4, No 2 (2015): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v4i2.1992

Abstract

A pretrial construction as it has been regulated in the IndonesianCriminalProcedure Code had instantly changed after the Constitutional Court decisionNumber : 21/PUU-XII/2014 that being announced on April 28, 2015. Thepretrial construction was initially authorized only to examine and decide the validity ofarrest and detention, the validity of investigation and prosecution termination, and thedemand for compensation or rehabilitation. The authority of the pretrial by a quodecision was then expanded by adding an examination on the validity of inquiry, thevalidity of confiscation, and the validity of suspect determination. Although a quodecision is reputed tohave exceeded the authority of the Constitutional Court because itis judged of creating a new norm, a quo decision remains final and tied so that it shouldbe considered as a complement to the Indonesian Criminal Procedure Code.
Kompilasi Hukum Ekonomi Syariah dalam Pemaknaan Hukum Islam dan Sistem Hukum Positif Di Indonesia Ifa Lathifa Fitriani
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 5, No 1 (2016): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v5i1.1991

Abstract

Law Number 3 Year 2006 about Alteration of Law Number 7 Year 1989 about Religious Court has given new authority to Religion Court in Islamic economic dispute settlement. In order to fulfill this new authority, Supreme Court of Indonesia makes Sharia Economic Law Compilation (KHES) that used as one of material law resources in Islamic economic dispute settlement by Religion Court. In Islamic law context, Many Muslim scholars often compare position of KHES to Islamic Law Compilation (KHI), fatwa of mufti, and decision of qhadi that are part of fiqh of Indonesia. However, if KHES is seen by legal system of Indonesian perspective, the KHES still uses Supreme Court Rule which has been different in legal binding compared to the other regulations. This position also is considered as one of the factors why the position of KHES in Indonesia still has insignificant of law bargaining position.
Peran BMT BUS Lasem Rembang dalam Menangani Lembaga Keuangan Mikro Syari’ah Bermasalah Agus Suprianto
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 3, No 2 (2014): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v3i2.1984

Abstract

One of the problems faced by the judiciary in Indonesia that there is a largenumbers of buildup cases. On the other hand, the community, especially those who’sseeking for justice want these problems can be solved immediately. For this reason theSupreme Court issued PERMA No. 1 Tahun 2008 about Mediation Procedures inCourt. The integration of mediation into the court proceedings expected to be one of theeffective instruments to address the buildup of the case. The Yogyakarta State Court asone of the first instance court in Indonesia should always seek mediation as a means ofsettlement of civil disputes. This is consistent with PERMA No. 1 Tahun 2008about Mediation Procedures in Court which require mediation before proceedings. Fromthe available data the percentage of successful mediation in Yogyakarta state Court in2012 and 2013 which is about 4.26% and 1.91% respectively of 164 and 157 civilcases were entered. This research is a field research, which examines the application ofmediation in resolving civil disputes in Yogyakarta State Court Year 2012-2013according to PERMA No. 1 Tahun 2008 and the constraints in its implementation.To answer these problems the authors use juridical empirical approach in which theLegislation relating to these issues serves as the reference material for research. Then allthe data is analyzed by descriptive-analytic.
Peradilan Agama di Era Orde Baru dan Reformasi Suatu Studi Perbandingan Malik Ibrahim
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 4, No 2 (2015): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v4i2.1990

Abstract

This paper compared the condition of the Religious Courts in the New Orderwith the Reformation Order, especially the political dynamics in the New Order and thetime of the Reformation and its influence on the condition of the PA in Indonesia. Inhopes of getting the red thread of the results of these comparisons.The approach used inthis paper is the juridical and legal politics in order to test the thesis that the conditionof a democratic society will produce responsive laws or populistic, while the condition ofsociety restrictive laws will produce conservative or orthodox and elitist.As a result of this paper is that the condition of the Religious Courts in theNew Order to Reform Order appears to occur a significant difference, in the NewOrder because the politics are authoritarian, centralized and undemocratic then makethe Religious Courts as the judiciary is not independent and marginalized whencompared with other justice in Indonesia. While in the Era of Reform where the politicsare increasingly democratic and not centralized, the effect on the condition of theReligious Courts are increasingly developed and developing, both from the aspect ofjudicial and non-judicial, especially after the enactment of Law No. 4 of 2004 on thePrinciples of Judicial Power, Law No. 3 of 2006 on Amendments To The Law 7Year 1989 on PA and Law No. 50 Year 2009 concerning the Second Amendmentto Law No. 7 of 1989 on the Religious Courts.
Kebijakan Hukum Pidana (Penal Policy) Terhadap Rumusan Tindak Pidana Terhadap Sifat Tidak Memihak Hakim Rizka Fakhry Alfiananda
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 5, No 1 (2016): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v5i1.1988

Abstract

Indonesian tendency to control the behavior of their people through the penal policy returns seen in the formulation of crime against the independence of judiciary. The formulation of the crime intended to control people's behavior in relation to the judicial process in order not to affect the independence of the judiciary. The formulation of crime are urgently given considered by degradation of the current authority, dignity, and honor of the judiciary due to the intervention of the parties concerned over a judicial process. If the intervention is allowed, then the purpose of the judiciary to uphold the law and justice will not be achieved. However, the formulation of the crime was rejected by many party due to the vagueness of formulation of a crime can be used as an instrument for acting arbitratrily by certain elements.
Tinjauan Yuridis Terhadap Sistem Transparansi dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Bidang Kelautan dan Perikanan di Kabupaten Jepara Tahun 2013 Aini Rahmania Rahmania
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 3, No 2 (2014): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v3i2.1983

Abstract

Transparency is an important elementin the frame work of realization of goodgovernance. The principle of transparency determines that each activity of management ofthe regional budget should be accountable to the people as the supremes overeignty.Related to that statement, The Government of Jepara Regency is obligated to managethe Regional Budgetin open,efficient and fair. But from the datain 2013 the budgetdepartment of Marine and Fisheries Government of Jepara Regency absorbed only 45,7percentofthe budget Rp.17.229.808.000 with indirect expenditure category budgetedRp.3.163.988.000 absorbed Rp.2.930.818.519 and direct expenditure budgetedRp.14.065.820.000 and just absorbed Rp.4.939.324.3766. The results showed thatthe implementation of transparency in the RegionalBudget Management of Marine andFisheries of Jepara Regency in 2013 has not been implementedoptimally. It is provedthat the financial information published uncompletedand is very difficult to access andhas not complywith a standard requestby Law No. 28, 1999 about StateImplementation of Clean and Free of Corruption, Collusion and Nepotism, Law No.14, 2008 aboutDisclosure Public Information, Law No. 25, 2009 about PublicAttendant, Information Commission Regulation No. 1, 2010 about PublicInformation Service Standards, Ministry of Home Affairs in 2012 Instruction No.188.52 / 1797 / SJ about Improving Transparency Regional Budget Management.Furthermore, in terms of the realization of the use of budgets, in 2013 Regional Budgetabsorption is relative low and does not show the results and benefits to coastalcommunities that appropriate with the mandate of Law Number 12, 2008 aboutalteration the Second Amendment Law No. 32, 2004 about Regional Government.In the implementation of transparency of the Regional budget management of MarineAffairs and Fisheries encountered several obstacles, some of these obstaclesare weakquality of human resources and the availability of budgets are not appropriate.
Peradilan Desa Adat sebagai Instrument Integral Pembangunan Hukum Nasional Ditinjau dari Undang-Undang No 6 2014 Tentang Desa Nurdhin Baroroh
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 4, No 2 (2015): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v4i2.1989

Abstract

This article is based on research about representation of customary judicialpractice and customary law after Law No. 6/2014 About the Village. TheElimination of customary law from the national legal system was not able to remove thewhole customary judicial practice and customary law in social life. Customary justice isstill alive in the daily lives of indigenous peoples. This produces a gap between the legalrealities with reality arbitrate indigenous peoples. Law No. 6/2014 About theVillage will create a lot of consequences at the level of village government in the reestablishment of justice among indigenous villages. Article 103 paragraph “e” mentionsthat one of the responsibilities Customary Village is organizing the peace court assemblyIndigenous Village according to the provisions of laws and regulations. This is a freshwind to the development of village justice. The Article 18 B subsection (2) and Article28 subsection (3) in 1945 Constitution became evidence of the recognition and respectfor the rights of traditional customary law community unit should be derived in thelegislation under the 1945 Constitution. In accordance with the theory of the hierarchyof norms, so every rules or legislation should not contrary with the Basic Constitution,in this case is the 1945 Constitution. With the recognition of traditional rights oftraditional law community unit (including the prosecuting authority) in 1945Constitution, should the existence of customary justice also received recognition in thelaw. "Recognition" is meant here is the formal ratification of an entity (the traditionaljustice) which has a special status.
Tinjauan Yuridis Pengadaan Tanah bagi Pembangunan Fly Over Jombor Kabupaten Sleman untuk Kepentingan Umum Abdul Qodir Jaelani dan Purnawanti
Supremasi Hukum: Jurnal Kajian Ilmu Hukum Vol 5, No 1 (2016): Supremasi Hukum
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/sh.v5i1.1986

Abstract

This paper discusses about mechanism of land supplying for building Jombor fly over in Sleman regency Yogyakarta which is less than 1 (one) hectare. It is only 19 areas. The execution process of land supplying was considered as injustice because of its compensation. In order to resolve this problem, the Government have made mediation programs. They discussed with society trhough Indonesian Ombudsman and the District Legislative especially commission of C. This researche is analysed by using critical legal studies theory and legal system theory with field research decimeter method which uses empiric yuridic approach. It means to see directly the facts in the field in order to describe that the mechanism of land supplying in accordance to Indonesian regulations. in fact, the mechanism of Jombor fly over supplying and building was according to the Indonesian regulations, but it is still unclear and overlapping between one regulation with others.

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