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JURNAL MAGISTER HUKUM UDAYANA

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Published by Universitas Udayana

ISSN : 25023101 EISSN : 2302528X DOI : -

Core Subject : Social,

Law, Crime, Criminology & Criminal Justice

Jurnal Magister Hukum Udayana adalah jurnal ilmiah hukum yang mempublikasikan hasil kajian bidang hukum yang diterbitkan secara online empat kali setahun (Februari-Mei-Agustus-Nopember). Redaksi menerima tulisan yang berupa hasil kajian yang berasal dari penelitian hukum dalam berbagai bidang ilmu hukum yang belum pernah dipublikasikan serta orisinal. Jurnal ini selain memuat tulisan / kajian dari para pakar ilmu hukum (dosen, guru besar, praktisi dan lain-lain.) juga memuat tulisan mahasiswa Magister Ilmu Hukum baik yang merupakan bagian dari penulisan tesis maupun kajian lainnya yang orisinal. Tulisan yang masuk ke Redaksi akan diseleksi dan direview untuk dapat dimuat

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Articles 664 Documents

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Perpajakan Optimal dalam Perspektif Hukum Pajak Berfalsafah Pancasila Arvie Johan; Fadhilatul Hikmah; Anugrah Anditya
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 8 No 3 (2019)
Publisher : University of Udayana

Pancasila as philosofiche grondslag guides positioning tax law in Indonesia. While taxation as a science has developed from the ability to pay's principle towards the optimal taxation concept. There are two main objectives in this research such as identifying the characteristics of tax law based on the Pancasila philosophy and describing tax law based on the Pancasila philosophy in the context of optimal taxation. To answer both questions, normative research method was utilized by identifying the Pancasila philosophy of tax law and the concepts and principles of tax law and optimal taxation. This research reveals two things: firstly, the characteristics of tax law based on the Pancasila Philosophy include tax compliance, welfare, and burden prevention. Secondly, optimal taxation is compatible with the last two aspects of tax law based on Pancasila Philosophy. Yet, we found conflicting concept between tax compliance based on Pancasila philosophy and horizontal equity as part of optimal taxation. The object of conflict is a progressive tariff tax. Pancasila sebagai philosofiche grondslag memberikan pegangan mengenai pemosisian hukum pajak di Indonesia. Sementara perpajakan sebagai suatu disiplin keilmuan telah berkembang dari prinsip kemampuan bayar menuju konsep perpajakan yang optimal. Ada dua tujuan artikel penelitian ini yakni mengidentifikasi karakteristik hukum pajak berfalsafah Pancasila, serta menjelaskan hukum pajak berfalsafah Pancasila dalam konteks perpajakan optimalPenelitian ini menggunakan metode normatif melalui identifikasi pajak berfalsafah Pancasila, serta identifikasi konsep dan asas-asas hukum pajak dan pajak optimal. Hasil temuan penelitian terdiri atas 2 hal, yaitu pertama, karakteristik hukum pajak berfalsafah Pancasila meliputi kepatuhan pajak, kesejahteraan, dan pencegahan beban. Kedua, perpajakan optimal sesuai dengan dua aspek terakhir dari hukum pajak berfalsafah Pancasila. Namun, terdapat ketidakcocokan diantara kepatuhan pajak berdasarkan Pancasila dengan keadilan horizontal berdasarkan konsep perpajakan optimal. Objek konflik yang dimaksud adalah tarif pajak progresif.

KEBIJAKAN HUKUM PIDANA DALAM PERTANGGUNGJAWABAN TINDAK PIDANA KORPORASI DI INDONESIA I Dewa Made Suartha
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 5 No 4 (2016)
Publisher : University of Udayana

The acceptance of corporation as the subject of criminal act brings problem to criminal law policy in corporation criminal act responsibility. There are 2 principle problems in this study : (1) How is the current criminal law policy in corporation criminal act responsibility?. (2) How is criminal law policy upon the corporation criminal act responsibility in ius constituendum perspective? The research used normative law method with legislation, comparative and law concept analysis approaches. The result of the research : (1) Criminal code has not regulates corporation as the subject of criminal act that is accountable for criminal law, nevertheless it is partial but inconsistent, (2) Criminal Code Bill 1999-2000 has clearly and completely regulated corporation as subject of criminal act and is accountable for criminal law and accept unconditional criminal responsibility as well as substitute criminal responsibility, although with the exception to solve difficult problem in order to prove mistakes made by corporation. Diterimanya korporasi sebagai subjek tindak pidana, dapat menimbulkan permasalahan kebijakan hukum pidana dalam pertanggungjawaban tindak pidana korporasi. Dalam penelitian ini terdapat dua permasalahan pokok, yaitu (1) Bagaimanakah kebijakan hukum pidana pada saat ini dalam pertanggungjawaban tindak pidana korporasi?. (2) Bagaimanakah kebijakan hukum pidana terhadap pertanggungjawaban tindak pidana korporasi dalam perspektif ius constituendum ? Metode penelitian yang dipergunakan adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan, perbandingan dan analisis konsep hukum. Hasil penelitian adalah : (1) KUHP tidak mengatur korporasi sebagai subjek tindak pidana yang dapat dipertanggungjawabkan dalam hukum pidana sedangkan di beberapa perundang-undangan di luar KUHP telah mengatur korporasi sebagai subjek tindak pidana yang dapat dipertanggungjawabkan dalam hukum pidana, namun masih bersifat parsial dan tidak konsisten, (2) Rancangan KUHP 2014-2015 telah mengatur secara lengkap dan tegas korporasi sebagai subjek tindak pidana dan dapat dipertanggungjawabkan dalam hukum pidana dan menerima pertanggungjawaban pidana mutlak serta pertanggungjawaban pidana pengganti, meskipun dengan pengecualian untuk memecahkan persoalan kesulitan dalam membuktikan adanya unsur kesalahan yang dilakukan oleh korporasi.

Penyelesaian Perkara Perdata di Pengadilan Berdasarkan Peraturan Mahkamah Agung Republik Indonesia Nomor 1 Tahun 2016 I Komang Wiantara
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 7 No 4 (2018)
Publisher : University of Udayana

The existence of mediation in the settlement of civil disputes in the courts is regulated in the Supreme Court Regulation No. 1 of 2016 concerning Mediation Procedures in the Court which contains ten principles including: mediation must be taken, party autonomy, mediation in good faith, time efficiency, mediator certification, mediator responsibility , confidentiality, financing, repetition of mediation, peace agreements outside the court, become integral parts in resolving disputes in court. In addition, mediation in the court strengthened peaceful efforts as stated in the Civil Procedure Code. The purpose of this study is to understand and analyze the legal strength of mediation in the Court. This study uses a normative juridical research method using the statutory approach. Study show that due to its consensual and collaborative nature, mediation always results in a dispute resolution in a win-win solution that is strengthened to become a Peace Deed, which has Executorial power like a Court Decision. Eksistensi mediasi dalam penyelesaian sengketa perdata di pengadilan diatur dalam Peraturan Mahkamah Agung Republik Indonesia Nomor 1 Tahun 2016 Tentang Prosedur Mediasi Di Pengadilan yang memuat sepuluh prinsip meliputi: mediasi wajib ditempuh, otonomi para pihak, mediasi dengan itikad baik, efisiensi waktu, sertifikasi mediator, tanggung jawab mediator, kerahasiaan, pembiayaan, pengulangan mediasi, kesepakatan perdamaian di luar pengadilan, menjadi bagian dalam integral dalam penyelesaian sengketa di pengadilan. Selain itu mediasi pada pengadilan memperkuat upaya damai sebagaimana yang tertuang di dalam hukum acara Perdata. Tujuan penelitian ini untuk memahami dan menganalisis kekuatan hukum mediasi menurut Peraturan Mahkamah Agung Republik Indonesia Nomor 1 Tahun 2016 Tentang Prosedur Mediasi Di Pengadilan. Kajian ini menggunakan metode penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan. Hasil penelitian menunjukkan bahwa karena sifatnya yang konsensual dan kolaboratif, maka mediasi selalu menghasilkan penyelesaian sengketa dengan cara sama-sama menguntungkan bagi para pihak (win-win solution) yang dikuatkan menjadi Akta Perdamaian, yang memiliki kekuatan Eksekutorial layaknya Putusan Pengadilan.

PELAKSANAAN TUGAS DAN WEWENANG HAKIM PENGAWAS DAN PENGAMAT PENGADILAN NEGERI DENPASAR DALAM PEMBINAAN NARAPIDANA I Dewa Made Suartha
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 3 No 2 (2014)
Publisher : University of Udayana

How is the implementation of duties and authorities of supervisors andobservers judges of Denpasar District Court in founding the convict? What areobstacles that occur in implementation of duties and authorities of supervisorsand observers judges of Denpasar District Court in founding the convict? The method used in this research was empirical legal research. Itscharacteristic is descriptive. The data sources that used are primary data,secondary data and tertiary data. The primary data / field data were obtained byinterviewing the relevant law enforcement officer that has been determined as asample. The secondary data were obtained of literature studies. The data wasanalyzed by qualitative descriptive analysis to get the vivid conclusion anddescription in discussing the problems in this research. Conclusions derived from this study include: implementation of duties andauthorities of supervisors and observers judges of Denpasar District Court infounding the convict are not running optimally in accordance with the legislationin force. The factor that obstruct are the numbers of supervisors and observersjudges of Denpasar District Court were not adequate, that was one person, therewas no special fund (Operational fund) and there were no strict sanctions forthose when they could not do the duties according to the applicable law; theycould only appeal to the law enforcement agencies / officers of Class IIADenpasar Penitentiary founding the convict.

KEWENANGAN MENGUJI KONSTITUSIONALITAS PERATURAN DAERAH TERHADAP UUD 1945 Indah Permatasari
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 4 No 4 (2015)
Publisher : University of Udayana

The local government is given authority by the constitution to establish local regulations. Problems are arise when there are local regulation that not compatible with the constitution. The next question that arises is who is authorized to examine local regulations that not compatible with the constitution. In contrary with those considerations, the substantial problems are formulated into two, regulations about examine local regulations with the constitution and who is authorized to examine local regulations with the constitution. This legal research is normative legal research. This research used the statute approach and conceptual approach. Legal materials analysis techniques that are used in this research are description and interpretation techniques. There is no regulation about examine local regulations with the constitution. The way that can be done to examine local regulations with the constitution is lodge a judicial review to the Supreme Court and than lodge a constitutional review to the Constitutional Court. The other way to do is through a constitutional complaint, but this mechanism is not owned by the Constitutional Court. The establishment of examine local regulations with the constitution is important to provide legal certainty and the protection of constitutional rights to the citizens.

MEKANISME IDEAL PENYELESAIAN SENGKETA ADAT SESUAI DENGAN KONSEP KEKINIAN i wayan arta ariawan
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 5 No 2 (2016)
Publisher : University of Udayana

Based on the data from Bali Regional Police (2014) appear that a lot of custom disputes unfinished effectively thus create some question : (1) what is the factor that influencing effectiveness of solving custom dispute? How is an ideal mechanism for solving custom dispute in Bali according to the contemporary concept? That question is becoming a problem in this script. Since the problem reviewed normatively, indentified some factors that influencing not effectively solving custom dispute, there are (a) law factor that not sufficient yet. (b) law implementer factor with a weak skill and quality in solving the custom dispute.; (c) the supporting of tool and facility factor is not sufficient yet; and (d) society factor who is ignoring the values of custom law; (e) value of society cultures that start shifting, leaving togetherness and glorifying individualistic. About an ideal mechanism for solving accustom dispute in Bali according to contemporary concept, result of the solution conclude that the most accurate of solving custom dispute through internal mechanism based on local wisdom. But, if an internal mechanism failed, then solving of custom dispute can do by using an external mechanism, that is solving of custom dispute which doing by Government with forward an exist custom regulation and /or social regulation and the existence of all is recognized. In the case of this mechanism failed, then conflict solution done by the unit of solving social conflict task that established by government. Disahkannya Undang-Undang RI Nomor 7 Tahun 2012 tentang Penanganan konflik sosial, adalah sebagai upaya pemerintah dalam rangka menyelesaikan sengketa adat secara terpadu dan terintegrasi dalam wadah satuan tugas terpadu. Namun, hasil penelitian menunjukkan bahwa tim terpadu belum berperan maksimal dalam penyelesaian sengketa adat di Bali. Penelitian ini menggunakan metode penelitian hukum empiris bersifat deskriptif. Jenis data primer dan data sekunder, selanjutnya diolah dengan teknik pengolahan data kualitatif, dan dianalisis, mengacu pada asas-asas hukum adat, teori hegemoni, pendapat para sarjana dan berdasarkan peraturan perundang-undangan khususnya Undang-undang No. 7 tahun 2012 tentang Penanganan konflik sosial. Keseluruhan hasil penelitian disajikan secara deskriptif analitis, dengan 2 (dua) rumusan permasalahan yaitu, bagaimanakah mekanisme yang ideal penyelesaian sengketa adat sesuai dengan konsep kekinian, dan apakah faktor-faktor yang mempengaruhi penyelesaian sengketa adat di Bali.

Karya Cipta Ekspresi Budaya Tradisional: Studi Empiris Perlindungan Tari Tradisional Bali di Kabupaten Bangli Ida Ayu Sukihana; I Gede Agus Kurniawan
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 7 No 1 (2018)
Publisher : University of Udayana

Traditional Knowledge and Traditional Cultural Expression including traditional dance are constituted as cultural heritage of the ancestor which derived from generation to generation, high value and useful, therefore very important to protect. The purpose of this paper is to elaborate the implementation of Article 38 of Law No. 28 of 2014 on Copyright (Indonesia Copyright Law) related to traditional Balinese dance. This writing uses empirical legal research method. Traditional dance art as part of the traditional cultural expression is protected under Article 38 of Indonesia Copyright Law. In its implementation in Bangli regency, this provision has not been implemented effectively. One of the factors is because the community does not have a deep understanding on the substance specifically the importance of conducting inventory and documentation in the framework of legal protection through government cooperation with the community and related parties. Pengetahuan Tradisional dan Ekspresi Budaya Tradisional termasuk seni tari tradisional merupakan warisan budaya dari leluhur yang diturunkan dari generasi ke generasi berikutnya, bernilai dan memiliki daya guna yang tinggi, oleh karenanya sangat penting untuk dilindungi. Tujuan tulisan ini untuk mengelaborasi implementasi Pasal 38 Undang-Undang No. 28 Tahun 2014 tentang Hak Cipta (UUHC 2014) berkaitan tari tradisional Bali. Penulisan ini menggunakan metoda penelitian hukum empiris. Seni tari tradisional sebagai ekspresi budaya tradisional dilindungi berdasarkan Pasal 38 UUHC 2014. Dalam implementasinya di Kabupaten Bangli, ketentuan ini belum terlaksana secara efektif. Salah satu faktor penyebabnya adalah masyarakat baru sebatas mengetahui, namun belum memahami substansinya, termasuk pemahaman tentang pentingnya melakukan inventarisasi dan dokumentasi dalam rangka perlindungan hukum melalui kerjasama pemerintah dengan masyarakat serta pihak terkait.

Pengaturan Bukti Petunjuk pada Hukum Acara Persaingan Usaha dalam Kerangka Hukum Pembuktian di Indonesia Sterry Fendy Andih
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 8 No 4 (2019)
Publisher : University of Udayana

Regulations related to evidence in the procedural law of business competition still cause debate because regulations related to evidence of instructions that apply in the business competition procedural law are different from the regulation of evidence in the procedural law that generally applies in Indonesia, especially if there are objections to the KPPU's decision submitted to the district court. The formulation of the problem examined is related to the procedures for resolving business competition cases by the business competition supervisory commission and the use of evidence evidence in business competition law within the criminal procedural framework in Indonesia. This type of research method used is a normative legal research method with a proof of law approach. The results of the research show that the procedure for handling cases by KPPU based on Perkom 1/2019 is sourced from KPPU's reports and initiatives. The stages or process of procedure for handling cases by KPPU consists of the initial stages (receipt of reports or KPPU initiatives), investigations, commission assembly sessions (preliminary hearing and follow-up hearings), and decisions (deliberations of commission assemblies and reading of decisions and implementing decisions) . The use of evidence of guidance in business competition law contracted in Perkom 1/2019 can still lead to this debate because the procedural law used in general courts (if there is an objection to the KPPU's decision) is criminal or civil procedural law, which if understood there are still differences fundamental evidence related to these instructions. The evidence evidence can be obtained through economic evidence and communication evidence whereas in criminal procedural law the limit is limited to evidence evidence evidence obtained from evidence witnesses, letters and statements of the defendant. Pengaturan terkait alat bukti petunjuk dalam hukum acara persaingan usaha masih menimbulkan perdebatan dikarenakan pengaturan terkait alat bukti petunjuk yang berlaku dalam hukum acara persaingan usaha berbeda halnya dengan pengaturan alat bukti petunjuk dalam hukum acara yang secara umum berlaku di Indonesia, khususnya apabila terjadi keberatan atas putusan KPPU yang diajukan kepada pengadilan negeri. Adapun rumusan permasalahan yang dikaji adalah terkait tata cara penyelesain perkara persaingan usaha oleh komisi pengawas persaingan usaha dan penggunaan bukti petunjuk pada hukum persaingan usaha dalam kerangka hukum acara pidana di indonesia. Jenis metode penelitian yang digunakan adalah metode penelitian hukum normatif dengan pendekatan hukum pembuktian. Hasil penelitian menunjukkan tata cara penanganan perkara oleh KPPU berdasarkan Perkom 1/2019 adalah bersumber dari laporan dan insiatif KPPU. Adapun tahapan atau proses tata cara penanganan perkara oleh KPPU terdiri dari tahapan awal (penerimaan laporan atau insiatif KPPU), penyelidikan, sidang majelis komisi (sidang pemeriksaan pendahuluan dan sidang pemeriksaan lanjutan), dan putusan (musyawarah majelis komisi dan pembacaan putusan serta pelaksanaan putusan). Penggunaan bukti petunjuk pada hukum persaingan usaha yang dikontruksikan dalam Perkom 1/2019 masih dapat menimbulkan perdebatan hal ini dikarenakan hukum acara yang dipergunakan pada peradilan umum (apabila terjadi keberatan atas putusan KPPU) adalah hukum acara pidana atau perdata, yang mana apabila dipahami masih terdapat perbedaan mendasar terkait alat bukti petunjuk tersebut. Alat bukti petunjuk dapat diperoleh melalui bukti ekonomi dan bukti komunikasi sedangkan dalam hukum acara pidana dibatasi secara limitatif alat bukti petunjuk diperoleh dari alat bukti keterangan saksi, surat dan keterangan terdakwa.

IMPLEMENTASI HAK TERSANGKA UNTUK MEMPEROLEH BANTUAN HUKUM PADA TINGKAT PENYIDIKAN DI WILAYAH HUKUM POLDA BALI PUTU SEKARWANGI SARASWATI
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 2 No 2 (2013)
Publisher : University of Udayana

Legal aid is very essential in creating a fair life and protect human rights, legal aid which aims to protect the rights of the community in terms of legal issues to avoid snagging of all kinds of actions that may harm or arbitrary action officers law enforcement. Based on the theory of the legal system (Legal System Theory) of Lawrence M. Friedman that the enactment of the law is affected by elements such as legal structures (legal structure), the substance of the law (a legal substance), and the culture of law (legal culture), so that the implementation of the right of the accused to obtain legal aid at the level of investigation can be seen from the legal system itself . The procedure to grant legal aid to the accused can be seen in Article 54, Article 55, Article 56 of the Criminal Procedure Code. Based on the results of research in the field, the investigator always offer the right of suspects to legal counsel and accompanied, but the suspect did not use his right so that the investigator make an official report signed by the suspect showed the suspect the reason is not accompanied by legal counsel.

PENJABARAN HAK TENAGA KERJA PEREMPUAN ATAS UPAH DAN WAKTU KERJA DALAM PERATURAN PERUSAHAAN DAN PERJANJIAN KERJA Diah Fitriani
Jurnal Magister Hukum Udayana (Udayana Master Law Journal) Vol 4 No 2 (2015)
Publisher : University of Udayana

This study aims to identify and analyze the importance of normative Rights of workers, especially women workers. This study is an empirical law with a field study observation approach to the way to the destination research. data and data sources consist of primary legal materials, secondary law and tertiary legal materials were analyzed by using interviews with informants and respondents. Based on the Law of the Republic of Indonesia Number 13 of 2003 on Labour, the protection of women workers to ensure the basic rights of workers, and ensure equality of opportunity and treatment without discrimination on the basis of apaun for the welfare of women workers and their families with regard to the progress the business world, the rules made in the company regulations that sesusi with the legislation in force will have an impact on the welfare of workers and the development of the company, as well as the rights and obligations of the parties between workers and the company shall set forth in writing and in detail, in order to no problems in the future.

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