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PEMBAYARAN PAJAK TERTUNDA TERHADAP PAJAK BUMI DAN BANGUNAN MENURUT PERATURAN DAERAH KOTA SAMARINDA NOMOR 4 TAHUN 2011 TENTANG PAJAK DAERAH Heseykiel Heseykiel
Journal of Law ( Jurnal Ilmu Hukum ) Vol 5, No 2 (2019)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTRegional Income Agency in the discharge of his duties in order to improve the realization of the Earth and building Tax in accordance with the General conditions of taxation and can socialize with the people/Taxpayers in the process of tax payment delayed or payable taxes in accordance with applicable local Samarinda number 4 year 2011 about tax areas. In accordance with the data obtained from the Agency's Regional Income the city of Samarinda tax earnings from year to year is not yet realized optimally. Product realization of payment acceptance receivables against receivables in 2007 up to the year 2017 experienced ups and downs.The writing is aimed at knowing the process of settlement of the pending tax payments against the Earth and building Tax in accordance with the regulations and to know sanctions for Taxpayers in tax payments of Earth and Building pending in the Body Regional Income Samarinda.Research results are obtained, the process of tax payment is pending against the Earth and building Tax according to the applicable local Samarinda number 4 Year 2011 About tax areas have already done well. Where Taxpayers can take care of the certificate or letter to delay tax payments in debt. But close to the realization of the Earth and building tax payment has not yet been realized well and sanctions for Taxpayers in terms of payment of taxes Tax Earth and delayed Building is already a strict sanctions, penalties, which is given to the Compulsory Tax if it does not do payable tax payment will be charged an administrative sanction in the form of an interest rate of 2% (two percent) if the tax payable is not or less pay, article 88 paragraph (1) of the regulation of the regional city of Samarinda number 4 Year 2011 about taxes The area that the Taxpayer, because of negligence does not deliver the notice of tax areas or fill with incorrect or incomplete or incorrect information to attach to the detriment of the financial areas are convicted of confinement the longest one (1) year or criminal fines of as much as 2 (two) times the amount of tax payable that is not or less pay. Keyword: Delayed tax, Earth and building Tax

PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU KEJAHATAN PROSTITUSI ANAK MELALUI TRANSAKSI ELEKTRONIK BERDASARKAN UNDANG-UNDANG NOMOR 19 TAHUN 2016 TENTANG INFORMASI DAN TRANSAKSI ELEKTRONIK Kassandra Madya
Journal of Law ( Jurnal Ilmu Hukum ) Vol 5, No 2 (2019)
Publisher : Universitas 17 Agustus 1945 Samarinda

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Abstract Advances in technology and information have a positive influence on the development of social and economic activities in the world community. However, the development of technology and information not only has a positive influence, but also a negative influence. This negative influence can be seen along with the emergence of new criminal acts, namely cyber crime, which is in the form of prostitution carried out online. Regulations regarding the prohibition of online prostitution have been clearly formulated in positive Indonesian law, namely in the Criminal Code, Law Number 11 Year 2008 Regarding Information and Electronic Transactions, and Law Number 44 Year 2008 Concerning Pornography.But enforcement in this case is very difficult to do, because in online prostitution transactions that cross borders (bordeless)

TINJAUAN MASALAH PENERAPAN SANKSI ADMINISTRASI TERKAIT REKLAMASI PASCA TAMBANG BERDASARKAN PERATURAN PEMERINTAH NOMOR 78 TAHUN 2010 DI KECAMATAN SILUQ NGURAI KABUPATEN KUTAI BARAT. Revanus Revanus
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRAK Tinjauan Masalah Penerapan Sanksi Administrasi Terkait Reklamasi Pasca Tambang Berdasarkan Peraturan Pemerintah Nomor 78 Tahun 2010 Di Kecamatan Siluq Ngurai Kabupaten Kutai Barat. Di Bawah bimbingan Kunti Widayati, S.H, M.H, dan Malik Ibrahim, S.H, M.H. Masalah yang timbul pada kegiatan pertambangan adanya kerusakan lingkungan yang terjadi akibat kegiatan pertambangan dimana banyak sekali lahan galian yang terbuka menganga dan tidak di reklamasi dan pasca tambang oleh perusahan pertambangan. Adapun rumusan masalah yaitu bagaimana penerapan sanksi administrasi bagi pemegang izin usaha pertambangan yang tidak melaksanakan reklamasi pasca tambang dan bagaimana upaya pemerintah daerah pasca tambang terkait dengan reklamasi pasca tambang. Hasil penelitian ditemukan bahwa sanksi yang diberikan pemerintah daerah terhadap perusahaan pertambangan yang tidak melaksanakan kewajibannya untuk melaksanakan reklamasi dan pasca tambang adalah sanksi administrasi berdasarkan Peraturan Pemerintah Nomor 78 tahun 2010 Pasal 50 yaitu peringatan tertulis, penghentian sementara kegiatan atau seluruhnya operasi pertambangan, pencabutan IUP, IUPK, dan IPR. Berdasarkan hal di atas diharapkan para pimpinan dan kepala inspektorat tambang perusahaan untuk melakukan reklamasi pasca tambang sesuai Undang-Undang Nomor 4 Tahun 2009 Tentang Pertambangan Mineral dan Batubara serta Peraturan Pemerintah Nomor 78 tahun 2010 tentang Reklamasi dan Pasca Tambang.

AKIBAT HUKUM TERHADAP KELAHIRAN ANAK DARI PERKAWINAN YANG TIDAK TERCATAT BERDASARKAN UNDANG-UNDANG NOMOR 1 TAHUN 1974 TENTANG PERKAWINAN PERIDA HERINA
Journal of Law ( Jurnal Ilmu Hukum ) Vol 5, No 2 (2019)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTPerida Herina, 2019, Legal consequences of the birth of unmarried children from marriage bassed on Law Number 1 of 1974 concerming marriage, This study was guided by Dr. H. Abdul Rokhim, S.H., M.Hum as the first supervisor and Gusti Heliana Safitri, S.H., M.H as supervisor II.Marriage is an inner and outer bond between a man and woman as husband and wife with the aim of forming a happy and eternal family bassed on the one godhead, carried out according to their respective Religion must be recorded according to the applicable laws and regulations.Research Methods, namely: 1. Type of Research, is Normative Juridical research. 2. Through the stages 3. Legal Material Resources, the author uses the technique of collecting library research, which in 4. Legal collection and processing materials using the primary law legal document collection techniques, as well as the implementing regulations of the Civil Code, Law No.23 of 2002 Law No. 23 of 2006, Law No. 1 of 1974, Presendential Degree No. 12 of 1983. b. Legal Materials The principal of the law is an approach to the problem, is the primary and Secondary Legal Materials Secondary data, sourced from: a. Material in 2002. Law No. 23 of 2006, Law No. 1 of 1974, Presidential Decree No. 12 0f 1983, b. Secondary Legal Materials books, internet access witings of legal experts, primary and secondary.c. Tertiary Law, namely givingnan explaination of primary law and seondary. 5. Legal Materials Analysis is that the data obtained is processed systematically, analyzed qualitatively, legal and analogical interpretations of the facts obtained by the study of provisions of the marriage.MK Decision Number:46/ PUU-VIII/2010 namely Children born proven based on science and technology and / or other evidence according to the Law has blood relations including the relationship of civil blood to his father’s familiy.

TINJAUAN YURIDIS TERHADAP PEMELIHARAAN ANAK DIBAWAH UMUR (HAK HADHANAH ) AKIBAT SUATU PERCERAIAN BERDASARKAN KOMPILASI HUKUM ISLAM Aldi Jaya Mandala Putra
Journal of Law ( Jurnal Ilmu Hukum ) Vol 5, No 2 (2019)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACT Legal writing (thesis) discusses the study of hadhanah (child custody) problems involving divorce participation and the legal perspective on the problem of parenting underage children. This study includes juridical normative research, data collection techniques used through literature studies both books, legislation and documents, can discuss ways to improve 12-year-old children or mumayyiz dependent in the hands, in accordance with Article 105 Compilation of Islamic Law. In Psychology, children who are closer to what is needed need attention as well as love In connection with the Hadhanah case, asking the father to ask for responsibility for the child after the divorce, he clearly agreed to the terms set out in the Marriage Law in Article 41, and could also be questioned by law, because legal reasons needed by the mother could file a lawsuit based on the Regulation of the Civil Code Article 1365 (Acts against the law) and on the basis of wan achievement. Keywords: Hadhanah Rights, Divorce

PENYELESAIAN SENGKETA KONSUMEN MELALUI UPAYA MEDIASI OLEH BADAN PENYELESAIAN SENGKETA KONSUMEN DI KOTA SAMARINDA Nur’Aina Rahmarida
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda

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AbstractConsumer Dispute resolution agency (BPSK) under Act No. 8 of 1999 on consumer Protection established by the Government, is the body in charge of handling and resolving disputes between consumers and business actors. The establishment of BPSK is to cope with the process of litigation that is old, formal and complicated by the alternative path of dispute resolution outside the judicial Court of fast, simple and inexpensive cost.The method used is a sociological juridical method, which presents a statement in the field of the legal rules contained in the regulations or legislation in force. Furthermore, data is analyzed qualitatively.The result of the research that authors do this process of consumer report to the consumer Dispute resolution agency (BPSK) of Samarinda City, consisting of several stages, the first phase of the consumer filing a report on verbal written dispute resolution or Written to the secretariat of BPSK. Under Law No. 8 of 1999 on consumer protection can be pursued using litigation and non litigation lines, settlement through non-litigation pathways is conducted by BPSK by mediation, conciliation and arbitration. Settlement of consumer disputes regarding the form and the amount of indemnification is submitted entirely to the parties.

PELAKSANAAN EKSEPSI TERHADAP SURAT DAKWAAN DALAM PROSES PERKARA PIDANA DI PENGADILAN NEGERI BULUNGAN Edison, Edison
Journal of Law ( Jurnal Ilmu Hukum ) Vol 1, No 1 (2018)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTIn the proceedings of the session of the District Court, that is, after being completed in a courtroom consisting of a single Judge or Judge of the Assembly, the Prosecutor / Prosecutor, the Clerk and the Defendant and or accompanied by his legal counsel. Then the trial of the case is announced by the Judge or the Chief Justice of the Assembly declaring that the hearing is opened declared open to the public and / or closed, with the systematic event as follows: The prosecutor is welcome to read the indictment before the defendant; Witness examination; The examination of the defendant; Requisitoir Prosecutor; Pledoi from the Legal Counsel; Replication of the Prosecutor; Duplication from the Legal Counsel; Decision. The exception is actually less effective, since almost every defendant or his legal counsel who filed an exception may be rejected by the Judge at a first instance court. This is because before the trial begins, the Prosecutor may request judgment to the Judge and the Prosecutor may change the indictment before the trial begins. And if the exception is rejected then the case continues. And if the exception is accepted it does not mean the criminal case is over, because the decision of the exception is not a final decision. In the case of the decision of the exception, both the Prosecutor, the defendant and his legal advisor may file a resistance (verzet) or an appeal. And if the exception is accepted, the Prosecutor may make an indictment and send it back to the District Court.

BANYAKNYA PENJUALAN BBM DENGAN MENGGUNAKAN POM MINI TANPA DILENGKAPI IZIN DI KECAMATAN MUARA WAHAU KABUPATEN KUTAI TIMUR Haris Suyanto
Journal of Law ( Jurnal Ilmu Hukum ) Vol 5, No 2 (2019)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACT The 1945 Constitution of the Republic of Indonesia for the management of Natural Resources under the provisions of Article 33. Based on this provision, Law Number 22 of 2001 concerning Oil and Natural Gas was formed. This Law replaces Law Number 44 Prp. 1960 concerning Oil and Gas Mining, Law Number 15 of 1962 concerning Establishment of Government Regulations in lieu of Law Number 2 of 1962 concerning Obligations of Oil Companies to Meet Domestic Needs.It is not known that Pom Mini retailers are illegal activities and against the law and may be subject to criminal sanctions. In Law No. 22 of 2001 concerning Oil and Gas concerning criminal provisions for parties who do not have permission to carry out downstream oil business activities. This criminal provision is regulated in Article 53 of Law No. 22 of 2001 concerning Oil and Gas.

PENEGAKAN HUKUM PIDANA PERLINDUNGAN DAN PENGELOLAAN LINGKUNGAN HIDUP (UNDANG-UNDANG NOMOR 32 TAHUN 2009) DALAM KASUS PEMBAKARAN HUTAN DAN LAHAN DI KABUPATEN KUTAI TIMUR Mario Moa
Journal of Law ( Jurnal Ilmu Hukum ) Vol 6, No 2 (2020)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACT East Kutai Regency has several comparative advantages namely wide land, diverse natural resources that are diverse and supported by strategic geographical position. All the wealth of natural resources and the potential that exists in Kutim Regency will be more meaningful for the lives of present and future generations. The birth of Law Number 32 of 2009 brings new hope in environmental criminal law enforcement, because criminal law enforcement in this Law introduces the threat of minimum punishment in addition to maximum, expansion of evidence, punishment for violations of quality standards, integrated criminal law enforcement, and regulation of corporate crime. Referring to the legislation of natural resources whose estuary is based on the provisions of Law Number 32 of 2009 concerning the protection and management of the environment. Criminal law enforcement in Law 32 of 2009 concerning Environmental Protection and Management in the case of forest and land fires in Kutim District can be subject to Article 108 of Law Number 32 of 2009 concerning Environmental Protection and Management with a minimum of 3 (three) year and no later than 10 (ten) years and a fine of at least Rp. 3,000,000,000.00 (three billion rupiahs) and a maximum of Rp. 10,000,000,000.00 (ten billion rupiahs). The efforts of the East Kutai Government to prevent forest and land fires in Kutim Regency by disseminating information that the burning of land is a criminal form and can be subject to criminal and civil sanctions as stipulated in Article 108 and Article 88 of Law Number 32 of 2009 concerning Environmental Protection and Management and the Province of East Kalimantan has also issued a Regional Regulation on Land and Forest Fire Control. In order to prevent further damage to forests and air pollution as a result of forest and land fires, it is expected that the regional government apparatus should be given a supervisory role and the authority to take action against firefighters who deliberately burn, and are also expected in the contents of Regional regulations on Forest fires. Legal sanctions should be included on the perpetrators, and should be carried out appropriately so as to have a deterrent effect on people who do not pay attention to the provisions of the intended regional regulations, thus, this will make little by little every year forest and land fires can be reduced, if the provisions in the regulation not subject to sanctions, then the rules are just regulations

PENEGAKAN HUKUM DALAM MENCARI KEBENARAN MATERIIL KAITANNYA DENGAN TEMPAT KEJADIAN PERKARA DENGAN REKONSTRUKSI DI WILAYAH HUKUM HUKUM POLREST SAMARINDA JUNAEDI, MUHAMMAD
Journal of Law ( Jurnal Ilmu Hukum ) Vol 1, No 1 (2018)
Publisher : Universitas 17 Agustus 1945 Samarinda

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ABSTRACTThe relationship between reconstruction and crime scenes is to justify the information of suspects made by investigators in the context of criminal activity investigations to suit the actual situation at the scene. In practice, reconstruction is not done at the actual crime scene. This is solely done for the security of the suspect himself to avoid public tantrums. In addition to that, it is also to minimize the minimum cost of reconstruction, especially if the scene where the reconstruction will be held is outside the city. But if the crime scene is not outside the city, the reconstruction will still be carried out at the actual crime scene. If the crime scene is not known with certainty, then the efforts undertaken are: Conducting actions by investigation which is a technique of investigation so that criminal cases are revealed, where with this investigation technique will be obtained answers to questions in the field of criminal investigation; Conducting interrogation activities against incident reporters and requesting information from patient witnesses, expert witnesses and witnesses who knew the first criminal case. Although there are regional differences between the crime scene and the area where the victim was foundÂ

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Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota samarinda,

Kalimantan timur

INDONESIA