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KAJIAN HUKUM TERHADAP KETERLAMBATAN PELAPORAN PAJAK MASA PAJAK PERTAMBAHAN NILAI DITINJAU DARI UNDANG-UNDANG NOMOR 42 TAHUN 2009 TENTANG PAJAK PERTAMBAHAN NILAI DAN PAJAK PENJUALAN ATAS BARANG MEWAH
Bayu Indra Saputra
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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ABSTRACTTax is a compulsory contribution by the state that can be imposed, which aims at public expenditures related to the state's task of administering government. Not only are taxpayers obligated to pay dues or taxable entrepreneurs are also obliged to provide correct and timely tax returns in submitting the tax report. But the tax reporting process, there are still many taxable entrepreneurs who are negligent or late in submitting the report. The problem raised in this paper is how the mechanism for reporting Value Added Tax on Value Added Tax and Sales Tax on Luxury Goods and How Sanctions against taxpayers who are late in reporting the Value Added Tax period. The type of research used is normative juridical research, library research with the problem approach used in writing this thesis is the statutory approach. The results of the research show that the mechanism of reporting the value added tax that has been made by the government is quite easy to do by taxpayers, especially taxable entrepreneurs. Then the application of sanctions for taxable entrepreneurs who are late to report value added tax is subject to sanctions in the form of administrative sanctions that are still quite mild.
TINJAUAN YURIDIS PERJANJIAN BISNIS WARALABA (FRANCHISE) ANTARA FRANCHISOR DAN FRANCHISEE DALAM DINAMIKA PEREKONOMIAN DI INDONESIA
Rustinah Hariyani
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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AbstractMany franchise businesses inIndonesia. This business is a business that is very easy to make a profit. To start this business, both prospective franchisees and franchisors must enter a written franchise agreement. This franchise business is also closely related to trademarks and trade secrets, so that in this business it is closely related to the legal aspects of agreements and intellectual property law. Legal aspects in the franchise business agreement (franchise) between the franchisor and the franchisee as a form of economic dynamics in Indonesia, including : (1) relating to the law of the agreement (Civil Code), in which the franchise business cooperation requires an agreement written and agreement terms as regulated in the Civil Code, and (2) relating to intellectual property rights, which are franchise criteria in which intellectual property rights have been registered in accordance with Article 3 of Government Regulation Number 42 Year 2007, especially trademarks and trade secrets. Legal protection for the franchisor and franchisee in the franchise agreement as stipulated in Government Regulation No. 42/2007 concerning Franchising, carried out through franchising registration and recording a franchise agreement. Keywords : Agreement, Business, Franchise
TINJAUAN YURIDIS ALIH FUNGSI MOBIL PRIBADI MENJADI ANGKUTAN UMUM BERDASARKAN UNDANG UDANG NOMOR 22 TAHUN 2009 TENTANG LALU LINTAS DAN ANGKUTAN JALAN
Ajay Depkhan
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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AbstractBased on Law Number 22 of 2009 concerning Road Traffic and Transportation, the operation of transportation must have a permit which is explained in Article 173, Formulation of the problem, namely: How is the procedure of using personal cars into public transportation related to the conversion of private cars into public transportation and whatever sanctions for the use of private cars that are used as public transportation that do not have official permission. The normative juridical approach method, the data source, namely primary data from Law Number 22 of 2009 concerning Road Transport and Traffic, and the Head of the Samarinda public transportation section, secondary data derived from literature related to the conversion of private cars into public transportation. The data collection technique was in the form of interviewing respondents from the head of public transport transportation at the Samarinda City Transportation Agency. The research data was analyzed descriptively qualitatively. The results of the study, procedures for transferring private cars to public transportation include: registering private cars at the Transportation Agency to transport passengers by completing requirements, namely: Technical feasibility requirements and filling in permission forms to change the nature / form, roadworthiness requirements, route permit requirements. sanctions for the use of private vehicles (cars) that are used as public ownership that do not have official permits include: criminal sanctions with penalties for vehicle lifting, confinement or fines.
TINJAUAN YURIDIS TERHADAP PERJANJIAN KEMITRAAN DALAM KITAB UNDANG-UNDANG HUKUM PERDATA
Ryan Hidayat
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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ABSTRACT“Juridical Review of the Partnership Agreement in Us Civil Law”. Advisor I, Dr. Irman Syahriar S.H., M.Hum and Advisor II Ms. Khairunisah S.H., M. H.Partnership agreements are agreements that are not listed in the Civil Code, but partnership agreements through the principle of freedom of contract in business activities because partnership agreements are often used in business activities, but sometimes the contents of partnership agreements are not in accordance with the principles in an agreement.The purpose of this study is to be able to know the legal review of the partnership agreement in the Civil Code and find out how the Judge's Analysis of the partnership agreement in court decisions.In this paper the author uses this type of research with a normative juridical approach method in which legal research is carried out by examining the literature or secondary data as a basis for research by searching for regulations and literature relating to the problem under study.The results of this study indicate that there were mistakes made by PT. TAKADELI INDONESIA to provide new partnership agreements to second parties or partners who work with PT. TAKADELI INDONESIA and in the contents of the new agreement there is content that makes Partner II feel disadvantaged and also the relationship between partner II and PT. TAKADELI INDONESIA is heating up so PT, TAKADELI is opening a bakery in Ambon where partner II is also opening outlets. The material experienced by Mitra II, in the decision of the Ambon District Court, stated that PT. TAKADELI INDONESIA is guilty and defeated and must pay moral and material losses suffered by Partner II in accordance with the contents of the decision. Keywords: Agreement, Partnership Agreement, Court decision
WANPRESTASI DALAM KONTRAK KERJA KONSTRUKSI YANG MENGAKIBATKAN KERUGIAN NEGARA BERDASARKAN UNDANG-UNDANG NOMOR 2 TAHUN 2017 TENTANG JASA KONSTRUKSI
Kamaluddin Kamaluddin
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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ABSTRACT The implementation of construction work services is inseparable from the contract. The construction work contract governs the rights and obligations of service providers and service users. If an obligation is not carried out by one party, the party is said to have defaulted and is detrimental to the other party. For these losses, the party causing the loss must provide compensation, as stipulated in Law Number 2 of 2017.This type of research used in this study is normative juridical, with descriptive-analytical research specifications. The legal materials used are primary legal materials, secondary legal materials, and tertiary legal materials, which are obtained through literature study, then analyzed qualitatively.The results of this study are : (1) defaults in construction work contracts that result in state losses based on Law Number 2 of 2017 concerning Construction Services can occur due to the form of contract performance or make achievements that are not in accordance with the contract, late in carrying out performance that is not appropriate with the coverage period, and the service provider does not carry out its obligations at all. Violations that often occur are late completion of work by the contractor; (2) The legal consequences of defaults in construction work contracts that result in state losses based on Law Number 2 of 2017 concerning Construction Services are that the party causing the loss must pay compensation to the injured party. The construction dispute can be resolved with the basic principle of deliberation to reach an agreement, but if no agreement is reached, then it can go through the stages of dispute resolution efforts through mediation, conciliation, or arbitration. Keywords : Construction Work Contracts, Defaults, State Losses
PENERAPAN DIVERSI DALAM PERKARA PELANGGARAN LALU LINTAS YANG MENYEBABKAN KECELAKAAN ORANG LAIN YANG DILAKUKAN OLEH ANAK DI KOTA SAMARINDA
Anshelvy Triana Ismi
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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AbstractDiversion is an effort to resolve cases committed by children who are in conflict with the law by involving victims and perpetrators and their respective families, which are expected to produce an agreement that is not punitive but still prioritizes the interests and responsibilities of the offender's child. criminal, victims, and society and guarantee the human rights of children in conflict with the law.This study aims to determine the application of diversion in cases of traffic violations that cause other people's accidents by children in the city of Samarinda and to find out the constraints of applying diversion in cases of traffic violations that cause other people's accidents committed by children in Samarinda city.This research was conducted at the Kapolres Kota Samarinda by using data collection techniques, namely interviews.Primary data, secondary and tertiary data obtained are then processed and analyzed qualitatively and presented descriptively. The results obtained from this study were the application of diversion in traffic accidents at the Samarinda Police. The results showed that the police, especially at the Samarinda Police who handled traffic accidents, had implemented the principle of diversion optimally, the form of child crime could be pursued through diversion in Samarinda City with the condition for children whose threat period is under 7 (seven) years is obliged to use Diversion.The purpose of the diversion itself is so that children in conflict with the law are not stigmatized as a result of the judicial process they have to carry out and avoid negative effects on the child's psyche and development. Diversion is the best effort that can be done to protect the rights of the child perpetrators of crime and instill a sense of responsibility to the child. And the application of diversion in traffic accidents has obstacles because it is more about the formulation of a compensation agreement that the victim wants and the ability of the party. the perpetrator and the family of the perpetrator of a criminal act, causing frequent disputes and resulting in difficulties in obtaining a good and fair agreement by both parties.
PERLINDUNGAN HUKUM TERHADAP BURUH BORONGAN YANG BEKERJA TIDAK BERDASARKAN PERJANJIAN TERTULIS
Iwa Reza Marima
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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AbstractLegal protection of wholesale workers means discussing the rights of workers after fulfilling their obligations, while employers have always regarded workers as weak, while workers are less aware of their rights and responsibilities. The issues in this study are simple forms of employment that are not based on written agreements and how legal protections against working wholesale workers are not based on written agreements. Wholesale labor is work that counts results. Legal protection for workers has a legal basis that is protected by Law No. 13 of 2003 on Employment. The method used in this study uses the normative juridical research method. According to the research results, the protection of workers / workers who are not working under a written agreement has a legal basis that is protected by Law No. 13 of 2003 on Employment. 3 (three) types of protection covers economic protection, technical protection and social protection. Forms of employment that are not under written agreement are permanent and occupations that have a maximum period of 3 (three) months. Workers are given protection in the form of health and safety, morals and morals, treatment of human dignity and dignity and religious values.
UPAYA HUKUM DAN PENYELESAIAN WANPRESTASI SERTA OVERMACHT DALAM PERJANJIAN LEASING
Rudi Prasetiya
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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ABSTRACT The contents of the operating lease agreement with regard to the announcement of the Directorate General of Monetary No. PENG-307 / DJM / III.1 / 7/1974 concerning Guidelines for the Implementation of Leasing Regulations are: Provisions regarding the object of the agreement; Duration of the agreement; Rental price; Method and place of payment; Rights and obligations of the parties; Delivery (delivery date and delivery limit); End of agreementConstraints faced in lease contracts include, among others, the regulations regarding leasing provisions in Indonesia are still underestimated, that Indonesia still has not specifically regulated the law concerning leasing, technical constraints are that the lessor requires experts who are in their respective fields and who have special control. issues related to the lease agreement. After the lessor experiences the above problems, the lessee itself usually faces obstacles in the form of pressure that large funds must be provided to supply capital goods to the lessor. So like it or not, the lessee has agreed to the agreement they made and the terms that have been included by the lessor even though the lessee is reluctant to agree to these terms because in this case, the lessor is fully responsible for all risks and constraints in the lease agreement.Legal remedies and settlement of defaults and overmatches include: In the event of default in the form of late payment of rent, the lessor has the right to pay a penalty for the late payment of the amount specified in the agreement However, in practice, the lessor will give a warning either verbally (by telephone) or by letter to the lessee. The lessor also still provides a grace period for the lessee to settle the arrears of rent to the lessor and in the event of a late payment made less than three days from the due date, the lessee is not subject to penalty; In the case of default in the form of pawning of capital goods and transfer of the right to lease capital goods to a third party, the lessor immediately takes the following actions: a day after it is discovered that the collateral is being pawned, the lessor immediately sends its informant team to withdraw the capital goods based on the power of attorney issued. made by the parties at the same time as the signing of the lease agreement between brands; In the case of the lessee who is accused of negligence and is asked to give him a sanction for his negligence, he can defend himself by submitting a reason to free himself from the sanction. The reason for the lessee to free itself from sanctions for negligence, one of which is by filing a demand for an overmatch. Keywords: Default, Leasing
PEMBELAAN DIRI DALAM PERKARA PIDANA DITINJAU BERDASARKAN PASAL 49 KUHP
Fatma Fauzia
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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AbstractEvery person who commits a criminal offense and is threatened with a criminal offense by law because of a forced defense (noodwere) caused by an attack or a threat of a very close attack at that time that is against the law is not in the criminal offense. And every person who makes a forced defense that exceeds the limit (noodwere exces) which is directly caused by the shock of the soul because of an attack or threat of the attack, is not convicted. Regarding the defense carried out by someone in a situation which is very compelling so that it can become a reason for criminal offense as described above, it is regulated in Article 49 of the Criminal Code. As in Article 49 Paragraph (1) concerning forced defense, to find out whether an act is a defense or vice versa, it is not explained how to make a permissible defense. Likewise Article 49 Paragraph (2) concerning forced defenses that exceed the limits does not explain the exceeding allowed limits. The problem raised in this paper is how to apply the rules of self-defense in criminal cases in Article 49 paragraph (1) and paragraph (2) of the Criminal Code. This type of research used is normative legal research, namely library research with the problem approach used in writing this thesis is the statute approach. The results showed that the application of self-defense rules was appropriate, because it was in accordance with the elements of the conditions in making a forced defense or forced defense that exceeds the limit
TINDAK PIDANA INTIMIDASI DI INTERNET (CYBERBULLYING) SEBAGAI KEJAHATAN MAYANTARA (CYBERCRIME)
Rachma Rizkyani
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda
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ABSTRACT Based on freedom of opinion, Indonesian people often misinterpret this freedom. One of irregularity in freedom of opinion is to commit insult through electronic means called cyberbullying. Phenomenon of cyberbullying in other countries has been taken seriously, and there are legal arrangements. From this background there are two main problems, how to regulate positive criminal law regarding cyberbullying as a form of cybercrime in Indonesia and how to implement cyberbullying crimes under the ITE law. This study uses a qualitative-descriptive method through a normative juridical approach. Data collection techniques is a literature study. Data sources used are a secondary data and primary data. The focus of this research is limited to the legal regulation of cyberbullying in Indonesia and implementation under the ITE law. The results of this study and discussion are that Indonesia has a legal regulation for cyberbullying, With using Law Number 11 of 2008 concerning Information and Electronic Transactions. It can be concluded that legal arrangements can be enshrined cyberbullying with using Article 27 paragraph (3) and (4), Article 28 and Article 29 of Law Number 11 of 2008 about Information and Electronic Transactions. Implementation in Law No. 11 of 2008 concerning ITE has been implemented but there are still many obstacles.ITE Law also regulates procedural law related to investigations carried out by law enforcement officers (police and prosecutors) that provide a new paradigm for law enforcement efforts in order to minimize the potential law for enforcement officers so that it is very useful in providing legal assurance and certainty. Even though the law that regulates cyber crime has been born, in general it has not been able to limit every society's behavior in using the benefits of cyberspace. Cybercrime law inevitably must keep abreast of cybercrime steps one step behind. Keywords: threats / intimidation on the internet is a crime Mayantara.