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SALAM: Jurnal Sosial dan Budaya Syar-i
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 23561459     EISSN : 26549050     DOI : 10.15408
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other
SALAM: Jurnal Sosial dan Budaya Syar-i (ISSN 2356-1459) is a national journal published by the Faculty Sharia and Law Syarif Hidayatullah State Islamic University of Jakarta, INDONESIA. The focus is to provide readers with a better understanding of Indonesia social and sharia culture and present developments through the publication of articles, research reports, and book reviews. SCOPE of SALAM: Jurnal Sosial dan Budaya Syar-i specializes in Indonesian social and sharia culture, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. SCOPE of SALAM: Jurnal Sosial dan Budaya Syar-i specializes in Indonesian social and sharia culture, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 24 Documents
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Search results for , issue "Vol 9, No 4 (2022)" : 24 Documents clear
Kepastian Hukum Program Pengungkapan Sukarela Wajib Pajak Atas Surat Keterangan Batal Demi Hukum Adi Rohman Fajar; Khalimi Khalimi; Hedwig Adianto Mau
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 4 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i4.27275

Abstract

The importance of taxes for the survival of the state makes the government must continuously strive to increase public participation, namely paying taxes by increasing awareness and tax compliance. In Indonesia, there are three types of tax collection systems, the first is the Self Assessment System in which taxpayers are given the trust to calculate, deposit and report their own tax payable; the second is the Official Assessment System where the government is given the authority to determine the amount of tax owed by the taxpayer and while the Withholding Assessment System is the amount of tax calculated by a third party who is not a taxpayer and is not a tax officer/fiscus. In this paper the authors use descriptive qualitative methods, the results of the research in this paper are where the Government gives confidence to the self-assessment system taxpayers to calculate their own taxes payable and regarding the legal certainty of the taxpayer's voluntary disclosure program on affidavits null and void in Indonesia.Keywords: Taxpayer; Legal certainty; Letter of Statement AbstrakPentingnya pajak bagi kelangsungan negara membuat pemerintah harus terus menerus berupaya meningkatkan peran serta masyarakat yaitu membayar pajak dengan meningkatkan kesadaran dan kepatuhan perpajakannya. Di Indonesia berlaku tiga jenis sistem pemungutan pajak yang pertama adalah Self Assessment System yang dimana wajib pajak diberikan kepercayaan untuk menghitung, menyetor dan melaporkan sendiri pajak terutangnya; kedua adalah Official Assessment System dimana pemerintah diberikan wewenang untuk menentukan besarnya pajak yang terutang oleh wajib pajak dan sementara Withholding Assessment System adalah besarnya pajak dihitung oleh pihak ketiga yang bukan wajib pajak dan bukan juga aparat pajak/fiskus. Dalam penulisan ini penulis menggunakan metode kualitatif deskriptif, hasil penelitian pada tulisan ini adalah dimana Pemerintah memberikan kepercayaan kepada wajib pajak Self Assessment System untuk menghitung sendiri pajak terhutang dan mengenai kepastian hukum program pengungkapan sukarela wajib pajak atas surat keterangan batal demi hukum di Indonesia.Kata Kunci: Wajib Pajak; Kepastian Hukum; Surat Keterangan
Pertanggungjawaban Korporasi Dalam Tindak Pidana Pencucian Uang Barra Bimantara Ginting; Tofik Yanuar Chandra; Hedwig Adianto Mau
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 4 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i5.27305

Abstract

In this study, the author covers both the types of corporate money laundering and the types of corporate money laundering. The author also discusses examples that occurred shortly after the implementation of Perma No. 2016 on Procedures for Handling Criminal Cases by Corporations. It is intended that the findings of this study will assist law enforcement officials in apprehending and holding corporations accountable for those who have committed money laundering offenses. This paper's research methodology is normatively legal. The collected legal materials are detailed or described in their totality in the sense of a literal portrayal of a legal or non-legal condition or position. The analysis stage follows next in this procedure. The offered analysis is both evaluative and interpretative, as it explains and interprets the norms that contain rules pertaining to the crime of money laundering. Grammatical interpretation, systematic interpretation, and contextual interpretation are employed as methods of interpretation.Keywords: Corporation; Money laundering; Criminal act AbstrakDalam tulisan ini, penulis membahas tentang  bentuk-bentuk tindak pidana pencucian yang dilakukan oleh korporasi dan juga membahas tentang bentuk-bentuk tindak pidana pencucian yang dilakukan oleh korporasi. Penulis juga mengangkat kasus-kasus yang sangat terbaru setelah berlakunya Perma No. Tahun 2016 tentang Tata Cara Penanganan Perkara Tindak Pidana oleh Korporasi. Diharapkan dari hasil penelitian ini dapat berguna bagi para penegak hukum guna menjerat dan meminta pertanggungjawaban pidana korporasi bagi yang terbukti melakukan tindak pidana pencucian uang. Metode penelitian dalam tulisan ini adalah yuridis normative. Bahan hukum yang berhasil dikumpulkan dideskripsikan atau digambarkan secara utuh dalam artian uraian apa adanya terhadap suatu kondisi atau posisi dari proporsi-proporsi hukum atau non hukum. Teknik ini kemudian dilanjutkan dengan langkah analisis. Analisis yang dikemukakan bersifat evaluatif, dalam artian melakukan evaluasi, juga melakukan interprestasi, dengan menjelaskan/menafsirkan norma yang memuat ketentuan tentang tindak pidana money laundering. Sedang teknik interprestasi yang dipergunaan antara lain interprestasi gramatikal, interprestasi sistematis dan interprestasi kontekstual.Kata Kunci: Korporasi; Pencucian Uang; Tindak Pidana
Sinkronisasi Aturan Hukum Dalam Sistem Desentralisasi Regulasi Bagi Daerah Otonomi Khusus Papua Loisa Merlin Tegay; Taufiqurrohman Syahuri; Mardi Candra
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 4 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i4.27274

Abstract

Synchronization of the rule of law in the decentralized regulatory framework for the special autonomous area of Papua is discussed. This legal research employs a normative juridical approach supported by an empirical juridical description, namely a deductive study that begins with an analysis of the articles in the laws and regulations governing the issue of synchronizing legal rules pertaining to decentralization in Papua Province. Law Number 21 of 2001 concerning Special Autonomy for the Papua Province represents the political will of the Unitary State of the Republic of Indonesia, to the people of Papua, based on the consideration that the administration of development implementation in the Papua Province during its integration with Indonesia has not fully fulfilled the sense of justice, achieved prosperity and realize law enforcement and have not fully fulfilled the respect for human dignity.Keywords: Synchronization of the Rule of Law; Decentralized System; Special Autonomous Region AbstrakPembahasan mengenai sinkronisasi aturan hukum dalam sistem desentralisasi regulasi bagi daerah otonomi khusus Papua. Metode pendekatan yang dipergunakan dalam penelitian hukum ini adalah metode pendekatan yuridis normatif yang didukung dengan yuridis empiris dengan merinci uraian yaitu suatu penelitian yang secara deduktif dimulai analisa terhadap pasal-pasal dalam peraturan perundang-undangan yang mengatur terhadap permasalahan sinkronisasi aturan hukum terkait Desentralisasi di Provinsi Papua. Undang-Undang Nomor 21 Tahun 2001 tentang Otonomi Khusus bagi Provinsi Papua, merupakan political will Negara Kesatuan Republik Indonesia, kepada rakyat Papua, dengan dasar pertimbangan bahwa penyelenggraan pemerintahan pelaksanaan pembangunan di Provinsi Papua selama berintegrasi dengan Indonesia belum sepenuhnya memenuhi rasa keadilan, mencapai kesejahteraan dan mewujudkan penegakan hukum dan belum sepenuhnya memenuhi rasa penghormatan terhadap hak- hak asasi manusia, khususnya orang asli Papua. Dalam penulisan ini penulis menggunakan metode kualitatif deskriptif denga hasil penelitian mengenai aturan hukum terkait desentralisasi di provinsi papua.Kata Kunci: Sinkronisasi Aturan Hukum, Sistem Desentralisasi, Daerah Otonomi Khusus
Hubungan Kewenangan Pemerintah Pusat dan Pemerintah Daerah Dalam Pengawasan Sediaan Farmasi Di Indonesia Sharon Sharon; Juanda Juanda; Hedwig Adianto Mau
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 9, No 4 (2022)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v9i4.27434

Abstract

The Food and Drug Supervisory Agency (BPOM) is a non-ministerial government agency that carries out government affairs in the field of drug and food control. BPOM is also the organizer of inspection of production facilities and the implementation of inspections of distribution facilities and pharmaceutical service facilities. This research method uses a normative juridical approach, namely a legal approach by looking at regulations, both primary legal materials and secondary legal materials, or an approach to problems by looking at the applicable laws and regulations, books, literature, scientific works. and expert opinion. The results of the study stated that the supervision of pharmaceutical preparations was carried out before they were circulated (pre-market) and during circulation (post-market). The results of this study discuss the relationship between drug control authority in pharmacies and efforts to realize an effective drug control system in pharmacies through harmonization of regulations.Keywords: Pharmacy; Pharmacy Supervision; Government Authority AbstrakBadan Pengawas Obat dan Makanan (BPOM) adalah lembaga pemerintah non kementerian yang menyelenggarakan urusan pemerintahan di bidang pengawasan obat dan makanan. BPOM juga sebagai penyelenggara pemeriksaan fasilitas produksi dan pelaksanaan pemeriksaan fasilitas distribusi serta fasilitas pelayanan kefarmasian. Metode penelitian ini menggunakan pendekatan yuridis normatif, yaitu pendekatan hukum dengan melihat peraturan-peraturan, baik bahan hukum primer maupun bahan hukum sekunder, atau pendekatan terhadap masalah dengan cara melihat dari segi peraturan perundang-undangan yang berlaku, buku-buku, literatur, karya ilmiah dan pendapat para ahli. Hasil penelitian menyatakan bahwa pelaksanaan pengawasan sediaan farmasi dilakukan sebelum beredar (pre-market) dan selama beredar (post market). Hasil penelitian ini, membahas mengenai hubungan kewenangan pengawasan obat di apotek dan upaya mewujudkan sistem pengawasan obat di apotek yang efektif melalui harmonisasi regulasi.Kata Kunci: Farmasi; Pengawasan Farmasi; Kewenangan Pemerintah

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