cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
lawreviewuph@gmail.com
Editorial Address
Lippo Karawaci, Tangerang - 15811
Location
Kota tangerang,
Banten
INDONESIA
LAW REVIEW
Published by Universitas Pelita Harapan
ISSN : 14122561     EISSN : 26211939     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Law Review is published by the Faculty of Law of Universitas Pelita Harapan and serves as a venue for scientific information in the field of law resulting from scientific research or research-based scientific law writing. Law Review was established in July 2001 and is published triannually in July, November, and March. Law Review provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. The aim of this journal is to provide a venue for academicians, researchers, and practitioners for publishing original research articles or review articles. The scope of the articles published in this journal deals with a broad range of topics, including Business Law, Antitrust and Competition Law, Intellectual Property Rights Law, Criminal Law, International Law, Constitutional Law, Administrative Law, Agrarian Law, Medical Law, Adat Law, and Environmental Law.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue " Vol 5, No 1 (2005)" : 5 Documents clear
Hukum Pajak Menghendaki Pemungutan Pajak Yang Adil dan Mempunyai Kepastian Hukum Suryadi, Agus S.
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Regulation on taxation plays a crucial role in the development of a nations economy. Not only that, it also will determine the level of welfare of the society as it is formulated and drawn from the nations gross domestic income and the ration of its budget deficit. To guarantee a success in taxing its people a government should implement clear and fair laws. This would also prevent disputes resulted from tax collection. In reality in Indonesia there is many disputes on tax occurred mainly as a result of unclear regulation. The  settlement procedure for such disputes is in itself vague meaning no legal certainty and/or fair guarantee. One of the weaknesses of the system is that the Board of Tax Dispute Settlement does not function as a real court of law which paramount in the Supreme Court. Accordingly, the procedure does not have legal-binding power. In addition to discussing the weaknesses of the settlement procedure this article also introduces a concept of just taxation system that hopefully will help the government review and reformulate its tax policy.
Komisi Kebenaran dan Rekonsiliasi, Permasalahan dan Prospeknya Lesmana, Tjipta
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As a nation and state Indonesia is currently in a terribly "bad shape " facing multi-dimension crisis, foremost are economic crisis, judicial crisis and moral crisis. Etnic as well as vertical conflicts are pervasive everywhere. Promoting national unity and reconciliation are absolute prerequiste to address those crisis. Creation of Commission for Truth and Reconciliation as stipulated in Act Number 34/2004 is a positive and important step for crisis management. Implementation of The Commission, however, should be carefully and wisely guided. The Commission is not to punish, bur rather to  uncover and heal the nation. Those who confessed their crimes truthfully should be granted immunity from prosecution. Ultimately, the goals of Commission is to contribute to end and account for past abuses of authority, to promote national reconciliation and/or bolster a new political order or legitimize new policies. To fulfil its objective it is imperative that the Commission comprise of members whose loyalty to Unity State (NKRI), Pancasila and Constitution is firm, non-pratisan, and has a strong drive to promote the just and prosperous Indonesia in the future.
Penghitungan Pemotongan Pajak Penghasilan Pasal 21 Atas Uang Lembur Widjaja, Siana M.
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

According to Tax Law No. KEP - 545/PJ/2000, overtime pay earned by an employee is classified as regular income such as salaries, wages, monthly pension, honorarium, allowances, and insurance paid by employer, so that income tax deduction on overtime pay is computed by added the overtime pay to the monthly salary. But an example of the computation has never been demonstrated by tax governor. According to the author, overtime pay cannot be classified as regular income as it happens irregularly and is irregular also in amount. To determine the right way to compute the income tax deduction on overtime pay is the objective of this article. Conclusion is taken after presenting various simulations of computation in several tables.
Peraturan Presiden No.36 Tahun 2005 dan Berbagai Permasalahannya Erliyana, Anna
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Presidential Regulation Number 36 of the year 2005 on Land Availability for Public Usage contains several weakness, such as not taking into considerations what soever that making available of land for public interest must be acquired in fairly manner and, on the first instance, through direct consent by the owner or holder of the ownership right; not mentioning the Law No. 32/2004 on Local Government; Government Regulation No. 40/1996 on The Right of Land of Business, Construction and Private Usage Purposes; Government Regulation No. 24/1997 on Land Registration and Government in the Autonomous Territory; he substantial meaning of public interest has been downsized into, and limited to, the interest of majority of the society, whereas the scope of the projects has been extended; provisions on human rights matter shall be regulated in different laws inform of parliamentary acts.
Upaya Penegakkan Hukum Dibidang Hak Kekayaan Intelektual Azed, Abdul Bari
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As one of developing countries Indonesia, faced with the challenge of globalization,  has taken the necessary measures to reform its laws especially those that are in connection with the protection of intellectual property rights. The policy that has been taken up to the present time is to adjust, that is to adopt and incorporate, laws concerning the regulation of free market and the free movement of goods and services in the coming single global market system. The urgency of making such policy is to assure an adequate legal protection for the creator, inventor and designer of the intellectually created  goods or services. With that kind of appreciation it is hoped that, in turn, that will bring economic benefit and advantage to the nation. There are series of laws and regulations being adopted from international instruments as well as national laws. The article deals mainly with the legal analysis of the impact of making the current legal policy.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2005 2005


Reset
Filter By Issues
All Issue Volume 25 Issue 1 (March 2025) Volume 24 Issue 2 (November 2024) Volume 24 Issue 1 (March 2024) Volume 23 No. 2 (November 2023) Volume 23 Issue 2 (November 2023) Volume XXII, No. 3 - March 2023 Volume XXIII, No. 1 - July 2023 Volume XXI, No. 3 - March 2022 Volume XXII, No. 2 - November 2022 Volume XXII, No. 1 - July 2022 Volume XX, No. 3 - March 2021 Volume XXI, No. 2 - November 2021 Volume XXI, No. 1 - July 2021 Volume XIX, No. 3 - March 2020 Volume XX, No. 2 - November 2020 Volume XX, No. 1 - July 2020 Volume XVIII, No. 3 - March 2019 Volume XIX, No. 2 - November 2019 Volume XIX, No. 1 - July 2019 Volume XVII, No. 3 - March 2018 Volume XVIII, No. 2 - November 2018 Volume XVIII, No. 1 - July 2018 Vol 11, No 2 (2011) Vol 11, No 1 (2011) Vol 6, No 2 (2006) Vol 6, No 1 (2006) Vol 5, No 3 (2006) Vol 5, No 2 (2005) Vol 5, No 1 (2005) Vol 4, No 3 (2005) Vol 4, No 2 (2004) Vol 4, No 1 (2004) Vol 3, No 3 (2004) Vol 2, No 3 (2003) Vol 2, No 2 (2002) Vol 2, No 1 (2002) Vol 1, No 3 (2002) Vol 1, No 2 (2001) Vol 1, No 1 (2001) More Issue