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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 226 Documents
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Penilaian Persediaan Menurut Pernyataan Standar Akutansi Keuangan (PSAK) dan Undang-undang Pajak Widjaja, Siana Murti
LAW REVIEW Vol 2, No 2 (2002)
Publisher : Pelita Harapan University

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Abstract

Indonesian Accounting Standard requires that an asset be reported in the financial  statements at the lower of its historical cost or its net realizable value. Inventories are  normally accounted for at historical cost, as the cost principle requires. But if the net  realizable value of inventory falls below its historical cost, then the accountants must  write down the value of its goods. The accountants report ending inventory at its Lower  of cost or net realizable value. The lower of cost or net realizable value rule shows accounting conservatism in action. Conservatism appears in accounting guidelines like "anticipate no gains, but provide for all probable losses" and "if doubt, record an asset at the lowest reasonable amount and a liability at the highest reasonable amount". Conservatism also directs accountants to decrease the accounting value of an asset if it appears unrealistically high, even if no transaction occurs. Inventory cost is the price the business pays to acquire the inventory, not the selling price of the goods. Inventory cost includes its invoice price, less any purchase discount, plus tariffs, transportation charges, insurance while in transit, and all other costs incurred to make the goods ready for sale. Determining the unit cost of inventory is easy when the unit cost remains constant during the period. However, the unit cost often changes. For example, during times of inflation, prices rise. To compute the cost of goods sold and ending inventory amounts, the accountant must have some means of assigning the businesss cost to each item sold. The four costing methods that Indonesian Accounting Standard allows are: 1. Specific unit cost.  2. Weighted avarage cost. 3. First-in, first out (FIFO) cost. 4. Last-in, first-out (LIFO) cost. 
Peraturan Presiden No.36 Tahun 2005 dan Berbagai Permasalahannya Erliyana, Anna
LAW REVIEW Vol 5, No 1 (2005)
Publisher : Pelita Harapan University

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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.
Pengaturan Hak Penguasaan Negara Atas Pertambangan Studi Perbandingan Konsepsi Kontrak Karya dengan Ijin Usaha Pertambangan Mezak, Meray Hendrik
LAW REVIEW Vol 11, No 1 (2011)
Publisher : Pelita Harapan University

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Abstract

Mining, as one of the revenue sources of the nation, could donate to the national income for the purpose of enhancing domestic welfare as stated in the Preamble of the 1945 Constitution. During the Old Regime, mining was regulated in Law No. 11 year 1969 concerning Basic Provisions of Mining. This law applied the Concept of “Kontrak Karya,” but it has recently been replaced by Law No. 4 Year 2009 concerning Coal and Mineral Mining. The new law regulates that the operation of mining in any phase is conducted based on “Ijin Usaha Pertambangan,” in order to accommodate the national interest, regional government, and society in the mining management in Indonesia.
Ethnic Chinese in Indonesia Winarta, Frans Hendra
LAW REVIEW Vol 1, No 3 (2002)
Publisher : Pelita Harapan University

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Abstract

In May 1998 riots, it was reported that 1200 people killed and more than 160 women gangraped. The victims are ethnic Chinese. The May 1998 riots are inhuman. The protection of a citizens life is a right of every citizen guaranteed under the Indonesian Constitution. Article 281 paragraph 2 of 1945 constitution states that "Everyone has the right to be free from any discriminative action on whatever basis and is entitled to a protection from such discriminative action." This provision should annul the discriminative laws and regulations. Any laws and legislations repugnant to it should be considered void. This will accelerate the integration of the ethnic Chinese. A serious, clear and conducive agenda on implementing legal reform must be continued to pull up by the roots all discriminative provisions. 
Undang-undang Pers Sebagai Lex Specialis Lesmana, Tjipta
LAW REVIEW Vol 4, No 2 (2004)
Publisher : Pelita Harapan University

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Abstract

Indonesia press enjoy optimal freedom following the down fall of Soeharto regime. The press now is free to criticize, even to condemn government officials, including the President. However, That freedom which is liberal in nature might results negative in impacts. People are conscious that too much freedom for the press could inflict disorder, or instability in society. The alternative to restrain liberal type of press freedom is by bringing the press to the court for its publicity. There has been more than 10 press law suits for the past 5 years. Mostly the press are weak in legal position. They criticize the  judges for using penal code (KUHP) in trying the press. They urge the application  of Press Law (Law No 40/1999), under the principle of "Lex Specialis derogat legi generali". However, most of legal experts opinion are that our current Press Law could not be labeled as Lex Specialis.
Penghitungan Pajak Penghasilan Pasal 21 Atas Kenaikan Gaji Widjaja, Siana M.
LAW REVIEW Vol 6, No 2 (2006)
Publisher : Pelita Harapan University

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Abstract

Application guidelines of deduction, payment and reporting of Income Tax article 21 and article 26 contained in Regulation of Director General of Taxation No 15/PJ/2006 dated February 23. 2006 only give examples of computation of the income tax article 21 upon salary increase retroactiveapplied from the beginning of the year.  Computation examples of the income tax article 21 and article 26 upon salary increase retroactive applied from the middle of the year and salary increase in the middle of the year without retroactive adjustment are not given. So, this article try to explain the computation examples of the income tax article 21 upon those salary increases.
Mengukur Kekuatan Komisi Antikorupsi Winarta, Frans Hendra
LAW REVIEW Vol 1, No 1 (2001)
Publisher : Pelita Harapan University

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Abstract

The Indonesia governments first attempt to curb corruption occurred after the 1955 election. It resulted in the arrest of those involved, including civil servants and a minister. In June 1968, Suharto assigned the task of tackling corruption cases to the Team Pemberantasan Korupsi (Corruption Eradication Team) which was, how ever,  ineffective because its efforts were blocked by influential men in the regime. Student protest in January 1970 and press criticism of government corruption resulted in the appointment of a special Commission on four elder statesmen (Komisi IV) by Presiden Suharto to review the problem of corruption within the civil service and to make recommendation for improvement. This commission presented seven reports on those agencies and area that were judged to vulnerable to corruption to Presiden Suharto from February to June 1970. Perhaps the most important consequence of these reports was the passing of the Preventive Against Corrupt Criminal Acts Bill in 1971 which than to be Corrupt Criminal Acts Eradication Act No. 3/ Year 1971. Previously, corruption was dealt with as a crime under the criminal code. Though there was corrupt criminal acts eradication law, corruption remained a serious problem and became institutionalized in Indonesia (WWW. Asiamedia. ucla. edit). In 1999, UU (Act) No. 3/ Tahun 1971 was replaced by UU (Act) No. 31/ Tahun 1999 and according to section 43 (I) ofUU (Act) No. 31/ Tahun 1999 Indonesia should have Commission of Corrupt Criminal Acts Eradication within two years after the law effective. What is Commission of Corrupt Criminal Acts Eradication? This is the story. 
Hambatan Sosial Budaya Dalam Pembauran Masyarakat Tionghoa Dengan Masyarakat Lokal Winarta, Frans Hendra
LAW REVIEW Vol 4, No 1 (2004)
Publisher : Pelita Harapan University

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Abstract

More than twenty discriminatory laws and regulations are still in force, some of them dating from the Dutch colonial administration, many of them from early years of Soeharto s New Order government. Some of them are: 1. "Policy for Resolving the Chinese Issue", Cabinet Presidium Instruction No. 37/V/IN/6/1967; 2. Presidential Instruction No. 14/1967 on "Chinese Religion, Beliefs, and Traditions "; 3. Home Affairs Ministry No. 455.2-360/1968 on "Regulation of Temples "; 4. Circular of Director General for Press and Graphics Guidance in the Ministry of Information No. 02/SE/Ditjen-PPGK/1998 on "Banning the Publication and Printing of Writings and Advertisements in Chinese Characters or the Chinese Language"; 5. Instruction of the Ministry of Home Affairs No. XOI/1997 on "Implementing Instructions for Population Registration " and the confidential instruction No. 3.462/1/755.6 of the Jakarta government dated January 28, 1980 both authorized special codes to be put on identification cards indicating ethnic Chinese origin; 6. Cabinet Presidium Circular SE-06/Pres-Kab/6/1967 on "Changing the Term China and Chinese " obliges Indonesians to drop the use of the term "Tionghoa " (as ethnic Chinese refer to themselves) and replace it with the term "china" (then a derogatory term). (http://www. hrw. org/reports98/indonesia3/discriminate, html) The discriminatory laws and regulations are in fact oppressing the life of Chinese ethnic custom in Indonesia. It is against human rights, especially cultural rights.
Analisis Ekonomi Dari Hukum Terhadap Undang-Undang Nomor 16 Tahun 2001 Tentang Yayasan Pasaribu, Debora
LAW REVIEW Vol 6, No 1 (2006)
Publisher : Pelita Harapan University

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Abstract

The growth of Yayasan (Foundation) in Indonesia has became wide in all public life major such as in social, religion, or humanity major. The existence of Yayasan is a need for the public who want an institution that has a social, religion or humanity character or aims. Yayasan is a tool that functionally can become a tool for the social, culture, and sains works. But lately, the facts show that public bulid a Yayasan not just for the social, religion or humanity matters but also to waive their obligation, such as waive pay the  tax, to rich theirselves, and for the commercial interest that can make a damage to other interest. Beside this problems, there are other problems that occur such as, the activities that done by the Yayasan was not same as the Anggaran Dasar Yayasan and the disputes between the parties in the Yayasan. This problems can come about because there is no regulation that regulate this matters particularly, so with the birth of the UNDANG-UNDANG NOMOR 16 TAHUN 2001 TENTANG YAYASAN hope this problems can be solved.
Hukum "Money Laundering" Indonesia Mamang, Damrah
LAW REVIEW Vol 2, No 3 (2003)
Publisher : Pelita Harapan University

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Abstract

The concrete activity against money laundering has become internationally concenrn  since the establishment of UN Drug Convention in 1988, in Vienna, Switzerland. The  UN Drug Convention signed by 106 states and it is basically used as ground for the  supervition over money laundering activities in many countries. The Anti Money  Laundering has also become the concern of bank or financial institution since the existence of Basle Committee on Banking Regulation and Supervision Practice which recommend that the bank should pay attention and make necessary regulation to record customer identification properly. In the money laundering combat, G-7( Group Seven ) founded the International body Anti Money laundering known as the Financial Action Task Force on Money laundering ( FATF) and drawn up the Forty Recommendation in  1990 and then it revised in 1996. As a part international community, Indonesia should  actively participate in every effort againts money laundering nationally and multilateral.  In general, Money Laundering as certain process or activity executed by a person or  criminal organization towards money originating from a criminal offense, which has the  intention to hide the source of this money from the government or organization authorized  to take actions againts this criminal offense, which makes mainly use of the method to  distribute the money into the financial system, thereafter resulting this dirty money, when  retrieved from the financial system, to be clean and legal. Meanwhile, Bank Indonesia (  the Central Bank )asa control institution of the banking system in Indonesia, has released  a regulation No. 3/10/PBI/2001 consisting of Know Your Customer ( KYC) as a part  of government concern to prevent national banking system monyel laundering. The  regulation has been suported by international recommendation as avowed by the Basle  Committee on Banking Supervision and the FATF. 

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