Articles
13 Documents
Search results for
, issue
"Vol 23, No 2 (2023)"
:
13 Documents
clear
<![CDATA[Legal Aspect Of Taxation: Prioritizing the Regularend Function of the Budgeter for National Economic Resilience ]]>
<![CDATA[Syahyu, Yulianto]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3474
<![CDATA[The Job Creation Law which has been approved and ratified becomes Law Number 11 of 2020, cannot be separated from the taxation cluster. As it is known that taxes have a budgetary function as state revenue and regulating function as a reflection of the country's economic policy. This study aims to examine the priority of the regularend function of taxes in the taxation cluster in Law Number 11 of 2020 concerning Job Creation. The results of the study indicate that the regularend function of taxes accommodated in the Job Creation Law and Perppu Number 1 year 2020 Jo. Law Number 2 of 2020 as well as Law Number 7 of 2021 concerning Tax Harmonization can work in several ways, namely: in the context of funding investment in Indonesia, tax incentives on dividends from within the country are intended to reduce the tax burden that must be borne by taxpayers, differences in interpretation in determining the status of tax subjects affect the country or jurisdiction that has the right to impose, relaxation of provisions for crediting Input Tax, which is deemed unfair for business actors, Arrangements on the amount of administrative sanctions of interest and interest compensation which are applied by taking into account market interest rates; and Taxation of digital transactions carried out by foreign sellers or marketplaces.]]>
<![CDATA[Implementing Bugis-Makassar Local Wisdom Within The Prosecutor's Office In Parepare City, South Sulawesi ]]>
<![CDATA[Pradana, Syafa'at Anugrah]]>;
<![CDATA[Pikahulan, Rustam Magun]]>;
<![CDATA[Alvian, Muhammad Andri]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3486
<![CDATA[Public service is essentially part of the government's role in serving and fulfilling the interests of society. However, in practice, the implementation of public services has not been able to meet public expectations or public service standards stipulated in Law No. 25 of 2009, especially the implementation of public services by the Prosecutor's Office. The method used is socio-legal using a sample, namely the Prosecutor's Office in South Sulawesi. The problems that are present in three fundamental aspects that determine the quality of public services in the Prosecutor's Office starting from the pattern of public service delivery, the quality of human resources, and institutions indicate the need for improvements to excellent public services to realize good governance in Indonesia. Therefore, the conclusion that can be drawn is the implementation of the principles of sipakatau, sipakainge, and sipakalebbi in public services in the Prosecutor's Office is a solution to excellent public services.]]>
<![CDATA[The Effect Of European Union's Implementation Of The Russian Economic Embargo On International Trade Sector ]]>
<![CDATA[Yogi Muhammad Rahman]]>;
<![CDATA[Widya Jusu Adeningtyas]]>;
<![CDATA[Belardo Prasetya Mega Jaya]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3518
<![CDATA[This study analyzes effect of European Union's implementation economic embargo on Russia after Russian invasion of Ukraine. Embargoes imposed was stoppage imports of petroleum and natural gas from Russia. This situation impact of circulation oil and natural gas prices on global market because Russia is the world's largest supplier oil and natural gas. The purpose study is to analyze effect of implementation Russian embargo on international trade sector and examine impact implementation embargo sanctions on Russian economy. The research methodology used is normative juridical. The results show that implementation of embargo against Russia will trigger escalation the price of crude oil and natural gas which are becoming scarce on the global market and significantly reduce availability of grain, wheat, barley and corn commodities while for Russia this case cause increase inflation due to Russia lost most of its shares in international markets.]]>
<![CDATA[Harmonizing Regional Spatial Arrangements As Effort To Improve Law Number 11 Of 2020 On Job Creation To Optimize Regional Development ]]>
<![CDATA[Agus Tri Widodo]]>;
<![CDATA[Agus Riwanto]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3289
<![CDATA[After the Constitutional Court Decision Number 91/PUU-XVIII/2020 which mandates amendments to Law Number 11 of 2020 on Job Creation, it has consequences for the government to make improvements to the said law within a period of two years from the issuance of the decree. In Law Number 11 of 2020 on Job Creation, there are inconsistencies in the regulation of the form of legal products used for stipulation, norms for detailed spatial planning as a licensing instrument, and the existence of formal aspects that were ruled out at the time of its formation, causing polemics in the community. This article discusses how to implement spatial planning arrangements in the regions and how ideal harmonization spatial planning arrangements in order to optimize regional development. The research method to answer these problems is normative legal research that uses primary legal materials and secondary legal materials complemented by field research. The results of the study show that first, the spatial planning arrangements contained in Law Number 11 of 2020 concerning Job Creation cannot be implemented optimally, especially in terms of fostering and supervising the use of regional space. Second, it is necessary to improve the substance of the material as a material aspect in the form of setting detailed spatial plans with the suitability of space utilization activities and the stipulation of regional regulations by the central government. and improvement of formal aspects to minimize polemics in the community. Spatial planning is the main guideline in regional development.Keywords: Harmonization, Spatial Planning, and Regional Development]]>
<![CDATA[Characteristics of Cryptoasset-Related Crimes and Convergence-Based Law Enforcement Policies ]]>
<![CDATA[Setiawan, Peter Jeremiah]]>;
<![CDATA[Jennifer, Jennifer]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3478
<![CDATA[Crimes related to cryptoassets that develop in a complex manner give rise to distinctive characteristics and require a convergence-based countermeasure that is not only responsive but also anticipatory and futuristic. This article is examined from normative juridical research with a case and conceptual approach and aims to study the characteristics of crimes related to cryptoassets and how to formulate convergence-based law enforcement policies in Indonesia. This crime has the characteristics of convergence between financial crimes and cybercrime, occurs in cyberspace and is carried out by actors who are described not only from cryptoasset transaction actors, but also third parties who provide services related to cryptoasset transactions. Law enforcement policies in tackling these crimes must have a convergence load with various technological innovations, including data storage and crime investigation using a blockchain system, including verification of cryptoassets using a chain of custody architecture and confiscation and confiscation of cryptoassets related to crime. The formation of convergence-based criminal policies cannot be separated from awareness and continuous efforts to develop the quality of human resources in digital literacy. This quality is not only described in the mastery of technology alone but also in ethical behavior. This digital ethics-based legal culture should not only be aimed at the general public as a norm target (norm address), but also for law enforcement officers (rechtshandhaving).]]>
<![CDATA[Digitalization Of Alternative Dispute Resolution: Realizing Business Fair Principles In The Current Era ]]>
<![CDATA[Azizah, Azizah]]>;
<![CDATA[Ilmiah, Fawaidil]]>;
<![CDATA[Hadiwinata, Khrisna]]>;
<![CDATA[Waeno, Mahamadaree]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3667
<![CDATA[Perkembangan teknologi informasi dewasa ini telah membawa perubahan yang signifikan dalam berbagai aspek kehidupan, termasuk cara berbisnis dan berinteraksi secara global. Namun, bisnis rumit yang semakin meningkat juga menyebabkan munculnya sengketa bisnis yang rumit yang melibatkan pihak-pihak dari berbagai negara. Penelitian ini bertujuan untuk menggali potensi digitalisasi sebagai alternatif penyelesaian sengketa serta mengidentifikasi dan menganalisis tantangan dalam penerapan digitalisasi sebagai alat penyelesaian sengketa yang efektif dan adil. Dalam penelitian ini digunakan metode hukum normatif dengan studi pustaka untuk mengumpulkan data dari berbagai sumber yang relevan.Hasil penelitian menunjukkan bahwa digitalisasi sebagai salah satu alternatif penyelesaian permasalahan dapat memberikan solusi yang efisien dan efektif dalam menangani permasalahan bisnis di era digital. Penggunaan teknologi digital seperti platform online, artificial intelligence (AI), dan blockchain dapat meningkatkan efisiensi, transparansi, dan keadilan dalam penyelesaian masalah. Saat menerapkan digitalisasi, penting untuk memastikan keamanan data, keaslian bukti elektronik, dan kepatuhan terhadap peraturan yang berbeda di setiap negara.]]>
<![CDATA[Capturing The Bride Culture In Sumba, East Nusa Tenggara: A Victimological Analysis ]]>
<![CDATA[Nurani, Siti Syahida]]>;
<![CDATA[Angkasa, Angkasa]]>;
<![CDATA[Budiono, Arief]]>;
<![CDATA[Nurdin, Nurdin]]>;
<![CDATA[Dewi, Dyah Adriantini Sintha]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3637
<![CDATA[The Sumba people has a culture called ‘capturing the bride’ (kawin tangkap), where a man captures the woman he will marry. But its practice has deviated and it became full of intimidation. This paper aims to analyze the ‘capturing the bride’ practice of Sumba people from the victimological perspective. This was descriptive qualitative research. Results show that the current form of ‘capturing the bride’ is a form of violence against women. The violence experienced by ‘capturing the bride’ victims is motivated by a created opportunity and a man’s idealized need to marry a woman. From the victimological perspective, based on Mendelshon’s theory on the degree of victims’ fault, the above victims are completely innocent victims. Based on Schafer’s concept on victim responsibility, they are categorized as biologically and socially weak victims. Then, if related to Fattah’s theory on victim involvement, they are categorized as non-participating victims.]]>
<![CDATA[Analysis Of The Formulation Of Criminal Provisions In Law Number 12 Of 2012 Concerning Higher Education ]]>
<![CDATA[Ade Adhari]]>;
<![CDATA[Imelda Martinelli]]>;
<![CDATA[Indah Siti Amelia]]>;
<![CDATA[Leony Sondang]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3654
<![CDATA[The criminal determination legislation policy in Law no. 12 of 2012 concerning Higher Education is a part of the stages of crime prevention in the field of higher education which is expected to be able to provide clear directions for law enforcement officials at the application and execution stages of a crime by providing complete sentencing rules. However, it turns out that the criminal provisions in the law are only an incomplete or partial set of tools in the context of tackling criminal acts in the field of higher education. This can be seen from the many juridical problems in the law, including the absence of juridical qualifications, corporate criminal responsibility issues and so on. For this reason, in the future it is necessary to update the existing criminal provisions formulation policy in the Higher Education Law.Keywords: Criminal Law Policy; Formulation; Juridical Issues]]>
<![CDATA[Corrective Justice For Medical Personnel Who Violate The Law: Where Is The Professional Organizations Involvement? ]]>
<![CDATA[Sudarta, Gede Dicky Wahyu Putra]]>;
<![CDATA[Darma, I Made Wirya]]>;
<![CDATA[Chansrakaeo, Ruetaitip]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3657
<![CDATA[The provision of criminal sanctions for medical personnel who violate the law in the form of gross negligence creates legal uncertainty apart from the unclear definition of serious negligence and does not involve the role of professional medical professional organizations in determining criminal witnesses for medical personnel. This study aims to formulate aspects of corrective justice for medical personnel who violate the law, especially in the realm of criminal law. This research is a normative legal research with a concept and statutory approach. The results of the study confirm that the criminal responsibility of medical personnel requires the role of the professional organization of the medical personnel concerned. This is because the assessment of the professional organization of medical personnel is important as a form of guaranteeing justice and legal certainty for medical personnel. Corrective justice-based medical personnel accountability orientation can actually be carried out by involving the roles and recommendations of medical professional organizations. In addition, health law reform is also needed by formulating criminal sanctions for medical personnel based on ultimum remidium, namely utilizing non-prison criminal sanctions in order to achieve justice for medical personnel]]>
<![CDATA[Imposition Of Income Tax On Tiktokers Based On Tax Regulations In Indonesia ]]>
<![CDATA[Syailendra, Moody Rizqy]]>;
<![CDATA[Aprilia, Indah]]>;
<![CDATA[Yuan, Luo]]>
<![CDATA[ Jurnal Dinamika Hukum Vol 23, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Law, Universitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20884/1.jdh.2023.23.2.3660
<![CDATA[The virtual world has provided various benefits and new opportunities in various fields of human life. One of these opportunities is through social media. As social media platforms have grown, many people are now changing their careers to become content providers. Beyond just seeking pleasure, Tiktok has given its users a ton of options to earn a living. Creative industry players get enormous opportunities to earn income from Tiktok through the various content they create. Tax responsibilities have emerged for Tiktokers because of the increase in persons switching occupations to become Tiktokers and benefit/earn from Tiktok in Indonesia. This research uses a normative juridical approach with statutory and factual approaches. Based on this research, it can be concluded: First, the imposition of income tax on the Tiktoker profession adheres to a self-assessment system, thus the calculation processes up to reporting are completed directly by the Taxpayer in compliance with the relevant laws and regulations. Tiktokers carry out their job by doing evaluations and advertising things that they have praised. Tiktokers then get rewarded for the review videos he has made and uploaded. This is then what is income or profit for Tiktokers. Tiktokers can be subject to the provisions in Article 21 UUPPh in calculating their Income Tax, where this provision applies to artistic workers and those who do not have an agency, as well as freelancers and private employees. ]]>
