cover
Contact Name
Nur Rohim Yunus
Contact Email
jurnal.citahukum@uinjkt.ac.id
Phone
+6281384795000
Journal Mail Official
jurnal.citahukum@uinjkt.ac.id
Editorial Address
Jl. Ir. H. Juanda No. 95 Ciputat 15411
Location
Kota tangerang selatan,
Banten
INDONESIA
Jurnal Cita Hukum
ISSN : 23561440     EISSN : 2502230X     DOI : 10.15408
Jurnal Cita Hukum is an international journal published by the Faculty of Sharia and Law, Universitas Islam Negeri Syarif Hidayatullah Jakarta, Indonesia. The focus is to provide readers with a better understanding of legal studies and present developments through the publication of articles, research reports, and book reviews. Jurnal Cita Hukum specializes in legal studies, and is intended to communicate original researches and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines. It aims primarily to facilitate scholarly and professional discussions over current developments on legal issues in Indonesia as well as to publish innovative legal researches concerning Indonesian laws and legal system. Published exclusively in English, the Review seeks to expand the boundaries of Indonesian legal discourses to access English-speaking contributors and readers all over the world. The Review, hence, welcomes contributions from international legal scholars and professionals as well as from representatives of courts, executive authorities, and agencies of development cooperation. The review basically contains any topics concerning Indonesian laws and legal system. Novelty and recency of issues, however, is a priority in publishing. The range of contents covered by the Review spans from established legal scholarships and fields of law such as private laws and public laws which include constitutional and administrative law as well as criminal law, international laws concerning Indonesia, to various approaches to legal studies such as comparative law, law and economics, sociology of law and legal anthropology, and many others. Specialized legal studies concerning various aspects of life such as commercial and business laws, technology law, natural resources law and the like are also welcomed.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 12 Documents
Search results for , issue "Vol. 11 No. 3 (2023)" : 12 Documents clear
Political and Legal Aspects of The Israeli and Palestinian Conflict Abdurofiq, Atep; Putra, Gilang Rizki Aji
Jurnal Cita Hukum Vol. 11 No. 3 (2023)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v11i3.37119

Abstract

The Israeli-Palestinian conflict has a long history spanning several decades and encompasses intricate political and legal dimensions. This battle not only had repercussions for both parties involved but also garnered international scrutiny and emerged as a significant matter in global diplomacy. This article seeks to examine the political and legal dimensions of the conflict, namely Israel's diplomatic acts that contravene international legal standards, as well as the suggested and implemented attempts for resolving the conflict. This study employs qualitative research methodologies with a focus on reviewing existing literature. The literature review includes the examination of international legal documents, UN resolutions, and peace accords, as well as articles and books that analyze the Israeli-Palestinian issue from a political and legal standpoint. The collected data is evaluated to discern patterns of lawlessness exhibited by Israel and assess the efficacy of different conflict resolution strategies. The research findings indicate that Israeli diplomatic acts frequently contravene the tenets of international law, such as engaging in unlawful occupation and establishing colonies in Palestinian lands. Despite the implementation of multiple resolutions and diplomatic initiatives aimed at resolving the issue, the outcomes have been restricted and frequently hindered by political motivations and a mutual unwillingness to make concessions. To establish durable peace, it is necessary to adopt a more comprehensive approach and include the international community in addressing the Israeli-Palestinian problem. 
Legal Culture Obligation to Submit Tax Data and Information from Agencies, Institutions, Associations, and Other Parties Maryano, Maryano; Natalius, Natalius; Anggraeni, RR Dewi
Jurnal Cita Hukum Vol. 11 No. 3 (2023)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v11i3.37474

Abstract

Law Number 28 of 2007 and Government Regulation Number 31 of 2012 mandate the provision of tax data by government agencies, institutions, associations and other parties (ILAP) to the Directorate General of Taxes (DJP). Even though criminal sanctions have been regulated, the implementation of these obligations is not optimal. DJP adopted alternative methods, such as a Memorandum of Understanding/MoU, to obtain tax data from ILAP. This research uses a research method that focuses on positive law with the theory of legal certainty by Gustav Radbruch, the theory of authority by Max Weber, and the theory of taxation by Adam Smith. The results of the research show that there is a discrepancy in the implementation of the obligation to submit tax data with positive law and the theory of legal certainty. Steps are needed to create a Memorandum of Understanding/Agreement/MoU up to a Cooperation Agreement by the DJP with ILAP to make the obligation to submit tax data and information from ILAP run smoothly in accordance with the study. theory of authority by Max Weber. To realize legal certainty in these regulations and to increase state revenues in accordance with the study of tax theory by Adam Smith, it is recommended that there be changes to norms in Law Number 28 of 2007 by adding an article regarding the making of a Memorandum of Understanding/MoU/Cooperation Agreement to increase legal certainty. and contribution to state revenue.Keywords: Reconstruction of Obligations; Data Submission; Tax Information; Legal certainty

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