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INDONESIA
DEDIKASI JURNAL MAHASISWA
Published by Universitas 17 Agustus 1945 Samarinda
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 1,052 Documents
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PENERAPAN SISTEM PERHITUNGAN PAJAK YANG DILAKUKAN OLEH DIRI SENDIRI DALAM PELAKSANAAN PPH PASAL 21 UU NO.17 TAHUN 2000 DI KUTAI TIMUR Sandrianus Sandrianus
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRAK Penerapan self assesment dalam pelaksanaan pembayaran pajak penghasilan pasal 21 tidak sepenuhnya berlaku karena wajib pajak tidak menghitung sendiri. Self assesment masih berlaku dalam hal pihak ketiga sebagai pemotong mengisi SPT dan melaporkan serta menghitung sendiri besarnya pajak yang terutang dari wajib pajak yang dipotong pajaknya. Self assesment dapat juga diterapkan langsung kepada wajib pajak dalam hal wajib pajak menerima atau memperoleh penghasilan lebih dari satu sumber.Keuntungan Sistem Self Assesment untuk fiskus, memudahkan fiskus dalam pelaksanaan pembayaran pajak, mengamankan pajak oleh pihak ketiga sebagai pemotong dan menyederhanakan proses pembayaran pajak. Keuntungan utuk pihak ketiga, dapat membantu pemerintah dalam pengumpulan dana untuk keperluan pembangunan. Sedangkan bagi wajib pajak merupakan suatu keringanan beban pekerjaan karena dalam hal ini wajib pajak hanya tinggal menerima penghasilan yang bersih dari pihak pemberi kerja.Kerugian self assesment untuk fiskus apabila pihak pemotong tidak melaporkan SPT fiskus mengetahui. Untuk pihak ketiga merupakan tambahan pekerjaan karena harus menghitung besarnya pajak yang terutang, membayar serta melaporkan pajak dari wajib pajak. Sedangkan bagi waajib pajak dalam hal ini tidak dapat menghindari kewajibannya untuk tidak membayar pajak.
RUNTUHNYA JEMBATAN KUTAI KARTANEGARA DI TINJAU DARI ASPEK HUKUM PIDANA Juma Raya
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTDiscussion of this issue is an interest of the author because of these events appeared several speculations about the case of the collapse of the bridge Kutai, the author would like to delve further into the elements of negligence and intentional done by workers and those responsible in the process of care and maintenance so that it can be seen how the chronology of these events in detail, therefore the authors raised the title of the collapse of the bridge in Kutai as Review Of Criminal Legal Aspects. The method of this thesis include the type of research that the method of juridical empirical, perimer and secondary data sources, research sites in the District Court Tenggarong Kutai regency, data collection techniques such as literature studies and studies in the field that includes observation, interviews, and documentation.The purpose of this study was to find out who is responsible and reviewing the consideration of judges in a verdict for the defendant cases Kutai bridge collapse and increase scientific treasures for the entire academic community of the University of August 17, 1945 samarinda.The results showed that one of the people responsible for the bridge collapse incident aquatic mammal is MUHAMMAD SYAHRIAR Fakhrurrozi, ST bin NOOR HADI, as Project Manager Kutai Bridge Maintenance Activities In 2011, consideration sentencing judge is to consider the second charge of Public Prosecutions is to commit criminal and punishable as provided in Article 360 paragraph (2) of the Criminal Code Jo. Article 55 paragraph (1) of the Criminal Code to-1,whose elements are as follows:a.Whoever elementb. Element for mistakesc. Elements lead others injuredd. Elements do, who told to do or participating in the act. The author hopes of events bridge collapse incident aquatic mammal is the Government and the company that holds a tender for more mature planning to the implementation of bridge maintenance in these events, in order to avoid further accidents resulting in loss of life of others.
KENDALA YANG DIHADAPI DALAM PENEGAKAN HUKUM TERHADAP PELANGGARAN LALU LINTAS OLEH KENDARAAN BERMOTOR DI KOTA BARONG TONGKOK KUTAI BARAT Sopian Sinan
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRAKDi kota Barong Tongkok dalam penegakan hukum terhadap pelanggaran lalu lintas oleh kendaraan bermotor dilakukan dengan dua cara yaitu tindakan Non Yustisi dan Yustisi. Tindakan Non Yustisi adalah suatu tindakan yang berupa peringatan secara tertulis terhadap si pelanggar tetapi si pelanggar tetap dikenakan sanksi berupa retribusi terhadap apa yang dilanggar dan uang tersebut merupakan salah satu Pendapatan Asli Daerah. Sedangkan tindakan Yustisi merupakan tindakan yang dikenakan kepada si pelanggar melalui membuat berita acara serta dilimpahkan ke pengadilan untuk diproses dan dijatuhkan sanksi dan uang tersebut akan masuk ke Negara. Dalam penegakan hukum terhadap pelanggaran lalu lintas oleh kendaraan bermotor di Barong Tongkok terdapat beberapa kendala-kendala atau faktor-faktor yang menghambat yaitu : Di Propinsi Kalimantan Timur Berdasarkan wawancara dengan pihak Polda ( Kasubdit Bin Gakkum),  kendala-kendala atau faktor  yang menghambat adalah : Masyarakat yang tidak sadar akan pelanggaran hukum yang dilakukannya,masyarakat tidak faham akan hukum; Aparat hukum tidak tahu akan tugasnya artinya aparat Kepolisian adalah : pelayan masyarakat bukan sebagai penguasa; Sarana dan prasarana ada yang rusak dan hilang; Sanksi yang diterapkan terlalu ringan; Masyarakat yang kurang sadar akan hukum; Sarana dan prasarana masih kurang
TINJAUAN YURIDIS PELAKSANAAN UNDANG-UNDANG NOMOR 22 TAHUN 2001 TENTANG MINYAK DAN GAS BUMI DI KOTA SAMARINDA (Studi Kasus Putusan Nomor 588/Pid.B/2014/PN SMR) Priastama Adiyoga
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACT This thesis aims to determine the extent to which the execution of criminal sanctions against misuse of the transport and / or commercial subsidized oil fuel and to determine the legal considerations of the judge in the case ruled on 588 / Pid.B / 2014 / PN SMR.This research was conducted in the District Court of Samarinda to do an interview to the parties of the agency is directly related to the issues to be discussed. The author also collecting data related to the object of study and a study of literature by way of examining the books, literature and legislation relating to the issues discussed in this thesis. The findings obtained from this study is the application of criminal law by the judge in a criminal case 588 / Pid.B / 2014 / PN SMR.Based on the results of the study, the authors considered was the fulfillment of the elements of a criminal offense under article 5 of Law 22 of 2001 on Oil and Gas. In this ruling the judge impose a criminal sanction against the defendant "Ilham Bin Muslims" form of imprisonment for six (6) months and a fine of Rp.3.000.000,00 (three million rupiah). This thesis aims to be useful as a source of public knowledge in understanding the definition of the crime of abuse of Subsidized Fuel haulage and know the elements of the offense in issue.The author expects completion of this thesis can be a useful contribution to society and appealed to the law enforcement agencies that the perpetrators of such offenses can be subject to strict sanctions according to the Law in force referred to in Article 55 of Law No. 22 of 2001 so as to minimize the occurrence of this criminal act. Keywords: subsidized fuel, Abuse, Event Transportation and Distribution of fuel. 
PELAKSANAAN PEMBERIAN PERLINDUNGAN HUKUM TERHADAP ANAK SEBAGAI KORBAN TRAFICKING DI PENGADILAN NEGERI SAMARINDA Sandor Pardomuan Sinurat
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRAK Hubungan antara rekonstruksi dengan TKP adalah untuk membenarkan keterangan tersangka yang dibuat oleh penyidik dalam rangka kegiatan penyidikan tindak pidana untuk disesuaikan dengan keadaan di TKP sebenarnya. Pada prakteknya, rekonstruksi tidak dilakukan di TKP yang sebenarnya. Hal ini semata-mata dilakukan untuk keamanan tersangka sendiri agar terhindar dari amukan masyarakat. Disamping untuk itu, juga untuk menekan seminim mungkin biaya rekonstruksi apalagi jika TKP dimana rekonstruksi itu akan diadakan berada di luar kota. Tetapi apabila TKP tidak berada di luar kota, pelaksanaan rekonstruksi tetap dilakukan di TKP yang sebenarnya.Apabila TKP-nya belum diketahui dengan pasti maka usaha-usaha yang dilakukan adalah : Melakukan tindakan dengan cara pengusutan yang merupakan tehnik dari penyidikan agar perkara pidana itu terungkap, dimana dengan tehnik penyidikan ini akan diperoleh jawaban atas pertanyaan-pertanyaan dalam bidang pengusutan perkara pidana; Melakukan kegiatan interogasi terhadap pelapor kejadian dan meminta keterangan dari saksi penderita, saksi ahli dan saksi-saksi yang mengetahui pertama kali perkara pidana ini. Meskipun terjadi perbedaan wilayah antara tempat kejadian perkara dengan wilayah tempat diketemukannya korban atau hasil kejahatan tidaklah menghalangi pihak kepolisian untuk mengungkap perkara pidana tersebut, karena walaupun terjadi perbedaan wilayah pihak kepolisian masih tetap bisa saling bekerjasama antara satu dengan yang lainnya.
UPAYA DALAM PENERAPAN KLAUSULA EKSONERASI DALAM PERJANJIAN JUAL BELI BARANG AGAR SEIMBANG Yasinta Karmelia U.lulu
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTThe clause eksoneri In business practice in Indonesia often found an agreement made with the provisions of the Code beyond the Civil Code that the provisions as sayarat called Clause Eksoneri or clause penyampingan this often creates problems because it is very detrimental to the buyer on the intent of the clause umumnya.Adapun eksoneri or penyampingan this clause is to limit the liability of either party, usually the seller, in this case the seller of electronic goods. With clause eksoneri he limit his responsibility and imposes a duty on the buyer or by the words generally stronger party imposes a duty on the weaker side. The Steps - Steps to be taken in order to clause seimbang.Apabila Eksoneri be considered, then the clause in the agreement eksoneri sometimes too one-sided, to the detriment of the other party. To overcome this particular measures should be taken in order to avoid overly burdensome aklibat weak. Steps - steps are as follows: Subject to the provisions of Law - laws that are governing the rights and obligations based on good faith; Writing eksoneri clause (clause penyampingan) was made in a clear and easy to read, by every person who wants an agreement by the parties; Eksoneri clause (clause penyampingan) may not be the basic condition (Condition); eksoneri clause (clause penyampingan) load to bear joint liability arising as a result of the agreement, for example, if there is damage to the purchased goods, then the seller to bear the cost.
IMPLEMENTASI PERATURAN DAERAH NOMOR 6 TAHUN 2013 TENTANG LARANGAN, PENGAWASAN, PENERTIBAN DAN PENJUALAN MINUMAN BERALKOHOL DI SAMARINDA Nur Mahyati Rahmini
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTOrdinary people also know that when we consume alcoholic beverages without limitation, the human becomes uncontrollable and always do as they wish it. Many cases - legal cases arising from the liquor. Problem drinking in New York City is not something new for the community. The habit of drinking has been popular in the community and is something that is difficult to overcome, until-until law enforcement officers become tired or bored seeing this situation. On the other side than the influence of liquor causing many problems in social life. Various examples of cases impact pretty much liquor, ie the occurrence of various types of crimes of violence, among others, for example, assault, theft, adultery / obscene / moral, destruction, rape, pembunuhaan, make noise at night, stopping the taxi asked for money to buy liquor, ask for money to passers-by in front of them, drinking in public places and so forthThe research method used in this research is normative juridical that legal research conducted by the norms and rules and regulations, especially with regard to Regional Regulation No. 6 Year 2013 On Prohibition, Monitoring, Control and Sale of Alcoholic beverage In SamarindaResults of research conducted in the field there are still places that do not have permission Sales of alcoholic beverages in the city of Samarinda, both overt and hidden -selling alcoholic beverages. This is a violation of Implementation of Regional Regulation No. 6 Year 2013 On Prohibition, Monitoring, Control and Sale of Alcoholic beverage In Samarinda.Based on the research results and the real conditions which exist, the authors conclude Implementation Regional Regulation No. 6 Year 2013 On Prohibition, Monitoring, Control and Sale of Alcoholic beverage In Samarinda has been implemented by the government of Samarinda Cq. Civil Service Police Unit of Samarinda but not as expected.Obstacles encountered in the implementation In the implementation of the Regional Regulation No. 6 Year 2013 On Prohibition, Monitoring, Control and Sale of Alcoholic beverage In Samarinda because certain elements that become Becking and low adherence to the law and legal compliance communityKey Word  : Regional Regulation No. 6 Year 2013 - Prohibition, Monitoring, Control and Sale of Alcoholic beverage In Samarinda
TANGGUNG JAWAB DIREKTUR TERHADAP PEMEGANG SAHAM MINORITAS DALAM PENGELOLAAN PERSEROAN BERDASARKAN UU RI NO. 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS Moren Anggi Prayoga
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTThe Company is one of the centers of human activity in order to meet the needs of life in addition to the company as well as a source of state revenue through taxes, therefore the existence and role of companies in society is huge. As the Company may not be able to act alone. The Company does not have the will to be run by the Company in accordance with the intent and purpose of establishment of the Company.Settings on the legal protection of the minority shareholders of the Company Limited open more emphasized in the Company Law, namely Law No. 40 of 2007 in which the Act is the bargaining position of minority shareholders in the decision making of a company in greater detail with the rights set forth in the Act No. 40 of 2007.Technique Data Collection, in this case the author divides data collection techniques in two engineering studies, namely: Research normative juridical, which methods of legal research is done by researching library materials or secondary data merely by reading, quote and make important notes relevant to writing this essay.The regulation of the rights of minority shareholders is expected to libih grants equal rights to the majority owner. The need for revision of the provisions of a Limited Liability Company regarding certain standards of responsibility of the Board of Directors, should therefore pay attention to the values and standards of other countries, especially the United States adheres to the common law system as a guide or reference for each member of the Board of Directors of the company in carrying out its duties.Keywords: Company Limited.
ZONASI ANTARA STASIUN PENGISIAN BAHAN BAKAR UMUM (SPBU) DENGAN PERMUKIMAN PENDUDUK DITINJAU DARI HUKUM TATA RUANG DI SAMARINDA Risna Wati
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACT This study aims to determine the stages, terms and conditions that must be done in the development process of a General Fuel Filling Station (gas stations) in Samarinda and to determine what sanctions can be awarded against violations of the applicable provisions of the development and activities of Charging Stations General Fuel (gas stations) in Samarinda. This research was conducted by the sociological juridical approach that examines the legislation and the fact that there are seen from the perspective of law enforcement.Based on the research that has been done, it is known the terms, conditions and process of the establishment of a General Fuel Filling stations (gas stations) in Samarinda, namely 1) Register online on the official website of PT. Pertamina, which stages include inputting location data and account activation, employer profiles, company profiles and layouts. 2) Verify the initial form of the selection of financial preparedness and readiness of selection of land. 3) Verify field to synchronize the data that has been disikan with the fact the field. 4) Approval of the business feasibility of the PT. Pertamina then prospective partners are asked to complete the application for a new permit requirements General Fuel Filling Station (Gas Station). The four stages that must be done before building General Fuel Filling Station (Gas Station) with a construction period that has been determined by the PT. Petamina. Given legal effect when the building General Fuel Filling Station (Gas Station) is not in accordance with the provisions of Samarinda City Regional Regulation No. 34 of 2004 on Building In Samarinda City area may be liable to criminal sanctions (imprisonment or fines) and administrative sanctions, and based Samarinda City Regional Regulation No. 11 Year 2014 on the Implementation of Exertion or Oil and Gas Activities can be subject to administrative sanctions.From this conclusion, the authors suggest to the government of Samarinda to be more careful in the process of verifying the licensing General Fuel Filling Station (Gas Station) with more attention to the existing terms and conditions in accordance with the legislation in force and to maximize the application of rules and appropriate sanctions with the legislation in force. Keyword : zonation, SPBU.
PENYELESAIAN PERSELISIHAN PEMUTUSAN HUBUNGAN KERJA DI KOTA SAMARINDA TERHADAP TENAGA KERJA YANG TIDAK TERDAFTAR DI DINAS TENAGA KERJA Janiah Janiah
Journal of Law ( Jurnal Ilmu Hukum ) Vol 4, No 1 (2015)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRAK         Undang-Undang No. 13 Tahun 2003 tentang ketenagaakerjaan menyatakan bahwa pembangunan Ketenagakerjaan sebagai bagian integral dari pembangunan nasional berdasarkan Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, dilaksanakan dalam rangka pembangunan manusia Indonesia seutuhnya dan pembangunan masyarakat seluruhnya untuk meningkatkan harkat, martabat dan harga diri tenaga kerja serta mewujudkan masyarakat sejahtera adil, makmur dan merata baik material maupun spiritual.           Penyelesaian kasus Perselisihan Hubungan Industrial dan PHK memerlukan tata cara menurut perundang-undangan yang berlaku agar dapat menciptakan suasana kemantapan, ketertiban, sehingga terwujudlah penyelesaian yang efektif, efesien, murah, dan adil dengan dilandasi musyawarah mufakat antara para pihak yang berselisih.       Metode penelitian yang digunakan dalam penelitian ini adalah yuridisnormatif dengan spesifikasi penelitian deskriptif analitis. Sumber data yangdigunakan berupa bahan hukum primer, bahan hukum sekunder, dan bahanhukum tersier.         Bahwa pada dasarnya pelaksanaan penyelesaian hak karyawan di Dinas Tenagakerja Samarinda bisa dilakukan saat tercapainya kesepakatan bersama, apabila pengusaha telah menyiapkan kompensasi untuk pekerja berkaitan dengan adanya pemutusan hubungan kerja. Kata Kunci: Perselisihan Hubungan Industrial, PHK ,Mediasi

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