Lex Publica最新文献

{"title":"Transformation of Politics of Tax Law to Create a Fair and Efficient Tax Collection System","authors":"Edi Slamet Irianto","doi":"10.58829/lp.7.1.2020.1-10","DOIUrl":"https://doi.org/10.58829/lp.7.1.2020.1-10","url":null,"abstract":"In the context of the challenges of tax policy in creating a fair and efficient tax collection system, the politics of tax law needs to be transformed. Tax Law is a collection of regulations used to regulate the legal relationship between the State as a tax collector and the public as taxpayers. The purpose of tax law in general is to create justice in tax collection by the authorities to the public as taxpayers. Policymakers should be aware that the introduction of new tax expenditures and the introduction of special tax treatment for certain groups of taxpayers can create new special interest groups. A tax reform strategy that enables policy makers to achieve tax policy objectives and successfully implement fundamental and efficient reforms needs to be implemented. Policy makers must clearly communicate the strategic vision and objectives of tax reform. The transition in tax regulation in Indonesia in recent years could help bring about tax reform. The government can make tax reform happen by introducing rules that allow the old tax rules to continue to apply to some existing situations while the new tax rules will apply to all future situations.\u0000Abstrak\u0000Dalam konteks tantangan kebijakan pajak dalam menciptakan sistem pemungutan pajak yang adil serta efisien, politik hukum pajak perlu bertransformasi. Hukum Perpajakan adalah kumpulan peraturan yang digunakan untuk mengatur hubungan hukum antara Negara sebagai pemungut pajak dengan masyarakat sebagai pembayar pajak. Tujuan hukum perpajakan secara umum adalah untuk menciptakan keadilan dalam pemungutan pajak yang dilakukan oleh penguasa kepada masyarakat sebagai wajib pajak. Pembuat kebijakan harus menyadari bahwa pemberlakuan pengeluaran pajak baru dan pengenalan perlakuan pajak khusus untuk kelompok pembayar pajak tertentu dapat menciptakan kelompok kepentingan khusus baru. Strategi reformasi pajak yang memungkinkan pembuat kebijakan untuk mencapai tujuan kebijakan pajak dan berhasil melaksanakan reformasi mendasar serta efisien perlu diterapkan. Pembuat kebijakan harus mengomunikasikan visi strategis dan tujuan reformasi pajak dengan jelas. Transisi pengaturan pajak di Indonesia dalam beberapa tahun terakhir dapat membantu mewujudkan reformasi pajak. Pemerintah dapat membuat reformasi pajak terjadi dengan memperkenalkan aturan yang memungkinkan aturan pajak lama untuk terus berlaku untuk beberapa situasi yang ada sementara aturan pajak baru akan berlaku untuk semua situasi di masa depan.\u0000Kata kunci: Pajak, Politik Hukum, Transformatif, Pemungutan Pajak, Keadilan","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"228 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132095500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Operasi Tangkap Tangan (OTT) in Corruption Crimes Based on Sociological Perspective of Law Enforcement","authors":"Jawade Hafidz","doi":"10.58829/lp.7.1.2020.40-58","DOIUrl":"https://doi.org/10.58829/lp.7.1.2020.40-58","url":null,"abstract":"In order to realize a just, prosperous and prosperous society based on Pancasila and the 1945 Constitution of the Republic of Indonesia, the eradication of corruption that happened until now can not be implemented optimally. Therefore, the eradication of acts of criminal corruption needs to be improved professionally, intensively, and sustainably because corruption has been detrimental to the state’s finances and the economy and hampered national development. By 2017, it will be the most productive for the Corruption Eradication Commission (Komisi Pemberasntas Korupsi/KPK) in terms of Operasi Tangkap Tangan (OTT). Until October 2017, the total KPK conducted OTT in 17 cases with 63 suspects. That number is higher than the previous year, i.e. in 2016 ago. Throughout 2016, the KPK has conducted OTT as well, with a total of 17 cases, but with a total of fewer suspects, i.e. 58 suspects. Corruption in the Perspective of Normative and Sociological Law Enforcement is a study that can meet the demands of modern science to perform or make descriptions, explanations, disclosures, and predictions. It can meet modern science’s demands to perform or make descriptions, explanations, disclosures, and predictions. Legal education, a sociological model consisting of social structure, behavior, variable, observer, scientific, and explanation, will make legal science responsive to the development and change in society.\u0000Abstrak\u0000Dalam rangka mewujudkan masyarakat adil, makmur, dan sejahtera berdasarkan Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, pemberantasan korupsi yang terjadi hingga saat ini belum dapat dilaksanakan secara optimal. Oleh karena itu pemberantasan tindak pidana korupsi perlu ditingkatkan secara profesional, intensif, dan berkelanjutan karena korupsi telah merugikan keuangan negara, perekonomian negara, dan menghambat pembangunan nasional. Pada tahun 2017, ini akan menjadi yang paling produktif bagi Komisi Pemberantasan Korupsi (KPK), dalam hal Operasi Tangkap Tangan (OTT). Hingga Oktober 2017, KPK telah melakukan OTT sebanyak 17 kasus dengan total 63 tersangka. Angka itu lebih tinggi dari tahun sebelumnya, yakni pada 2016 silam. Sepanjang 2016, KPK juga telah melakukan OTT dengan total 17 kasus, namun dengan jumlah tersangka lebih sedikit, yakni 58 tersangka. Korupsi dalam Perspektif Penegakan Hukum Normatif dan Sosiologis, merupakan kajian yang dapat memenuhi tuntutan ilmu pengetahuan modern untuk melakukan atau membuat deskripsi, penjelasan, pengungkapan, dan prediksi. Ia dapat memenuhi tuntutan ilmu pengetahuan modern untuk melakukan atau membuat deskripsi, penjelasan, pengungkapan, dan prediksi. Pendidikan hukum yang merupakan model sosiologis yang terdiri dari struktur sosial, perilaku, variabel, pengamat, ilmiah, dan penjelasan akan menjadikan ilmu hukum responsif terhadap perkembangan dan perubahan masyarakat.\u0000Kata kunci: Operasi Tangkap Tangan (OTT), Korupsi, Tindak Pidana, Hukum Sosiologis, Penegakan Hukum","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115052140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Restructuring Institutional and Legal Policies in Fostering the Ideology of Pancasila","authors":"M. Cahyono, Bahtiyar Efendi, Anis Mashdurohatun.","doi":"10.58829/lp.7.1.2020.28-39","DOIUrl":"https://doi.org/10.58829/lp.7.1.2020.28-39","url":null,"abstract":"This research was aimed to describe the restructurization of existing policies to formulate the legal umbrella for strengthening Pancasila ideology in Indonesia. Strengthening Pancasila has been already formulated by establishing a new institution called Badan Pembinaan Ideologi Pancasila (BPIP). This study analyse the policy structuring in this new policy which was seen as as a reinforcement, and expected to create a better order by using Pancasila as the utmost national philosophy. This study uses a qualitative research approach where qualitative research as a scientific method is often used and carried out by a group of researchers in the field of social sciences. A qualitative research approach is a research and understanding process based on a method that investigates a social phenomenon which in this study focuses on strengthening institutional policies in fostering the ideology of Pancasila. This method is used in research to try to understand and explore their views and experiences to get the information or data needed. In order to provide regulatory strengthening for BPIP institution, it is necessary to reorganize policy directions in the regulatory aspect, which is carried out by strengthening the current legal umbrella of BPIP which is based on a Presidential Regulation whose legal force is increased to become Law. Therefore, the results of the research show that it is necessary to regulate: a). Procedures for Implementing Coordination, Synchronization, and Inter-institutional Relations, and b). Control of Pancasila Ideology Development for Ministries/Agencies and Local Governments.\u0000Abstrak\u0000Penelitian ini bertujuan untuk mendeskripsikan restrukturisasi kebijakan yang ada untuk merumuskan payung hukum penguatan ideologi Pancasila di Indonesia. Penguatan Pancasila sudah dirumuskan dengan membentuk lembaga baru bernama Badan Pembinaan Ideologi Pancasila (BPIP). Kajian ini menganalisis penataan kebijakan dalam kebijakan baru ini yang dipandang sebagai penguatan, dan diharapkan dapat menciptakan tatanan yang lebih baik dengan menggunakan Pancasila sebagai falsafah bangsa yang paling tinggi. Penelitian ini menggunakan pendekatan penelitian kualitatif dimana penelitian kualitatif sebagai metode ilmiah sering digunakan dan dilakukan oleh sekelompok peneliti di bidang ilmu-ilmu sosial. Pendekatan penelitian kualitatif adalah proses penelitian dan pemahaman yang didasarkan pada metode yang menyelidiki suatu fenomena sosial yang dalam penelitian ini berfokus pada penguatan kebijakan kelembagaan dalam pembinaan ideologi Pancasila. Metode ini digunakan dalam penelitian dengan tujuan mencoba memahami, menggali pandangan dan pengalamannya untuk mendapatkan informasi atau data yang dibutuhkan. Dalam rangka memberikan penguatan regulasi bagi lembaga BPIP, maka perlu penataan kembali arah kebijakan di bidang regulasi yang dilakukan dengan memperkuat payung hukum BPIP saat ini yang didasarkan pada Peraturan Presiden yang kekuatan hukumnya ditingkatkan me","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123481750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Role of Indonesian Constitutional Court in Strengthening Welfare State and the Rule of Law","authors":"Anwar Usman","doi":"10.58829/lp.7.1.2020.11-27","DOIUrl":"https://doi.org/10.58829/lp.7.1.2020.11-27","url":null,"abstract":"The conception of the rule of law adopted by the 1945 Constitution is obtained from both the rechtsstaat and the rule of law. It is even obtained from other integrative legal systems, and their implementation is adjusted to the demands of needs and developments. The Amendment of the 1945 Constitution that occurred in Indonesia in 1999–2002, which gave birth to the Constitutional Court, was the right momentum to build Indonesian civilization and state administration towards a constitutional state of law. As the state’s supreme law, the Constitution must be the basis and guideline for all state elements in running the wheels of state organization. The role of the Constitutional Court is important to keep the values ​​contained in the Constitution implemented in accordance with its rules. The dynamics of the development of the Indonesian nation have created challenges and demands for handling various unresolved problems. One of them is the implementation of social security for all Indonesian people as mandated by the 1945 Constitution and the state foundation, Pancasila. The development of a legal culture or culture is unavoidable if the law is expected to be the commander in chief in a country based on the principle of the rule of law (rechtsstaat/the rule of law). As the basic law (groundwet) for the Indonesian state, the 1945 Constitution must be guided and implemented by all elements, both state administrators and citizens, in carrying out their respective duties. Because the establishment of a constitution in a country basically it really depends on the commitment of every citizen. Abstrak Konsepsi negara hukum yang dianut oleh UUD 1945 diperoleh baik dari rechtsstaats maupun rule of law. Bahkan diperoleh dari sistem hukum lain yang bersifat integratif dan pelaksanaannya disesuaikan dengan tuntutan kebutuhan dan perkembangan. Perubahan UUD 1945 yang terjadi di Indonesia pada tahun 1999–2002 yang melahirkan Mahkamah Konstitusi merupakan momentum yang tepat untuk membangun peradaban dan ketatanegaraan Indonesia menuju negara hukum yang konstitusional. Konstitusi sebagai hukum dasar negara (the Supreme law of the land) harus menjadi dasar dan pedoman bagi seluruh elemen negara, dalam menjalankan roda penyelenggaraan negara. Peran MK penting untuk menjaga agar nilai-nilai yang terkandung dalam konstitusi dilaksanakan sesuai dengan aturannya. Dinamika pembangunan bangsa Indonesia telah menimbulkan tantangan dan tuntutan untuk penanganan berbagai permasalahan yang belum terselesaikan. Salah satunya adalah penyelenggaraan jaminan sosial bagi seluruh rakyat Indonesia sebagaimana diamanatkan oleh UUD 1945 dan dasar negara Pancasila. Perkembangan budaya atau budaya hukum tidak dapat dihindarkan jika hukum diharapkan menjadi panglima tertinggi dalam suatu negara berdasarkan prinsip negara hukum (rechstaat/rule of law). Sebagai hukum dasar (groundwet) bagi negara Indonesia, UUD 1945 harus dipedomani dan dilaksanakan oleh semua elemen, baik penyelenggara ","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126731938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Hak Preferensi Negara atas Utang Pajak di Indonesia: Analisis Yuridis-Filosofis","authors":"Yeheskiel Minggus Tiranda","doi":"10.58829/lp.6.2.2019.17-25","DOIUrl":"https://doi.org/10.58829/lp.6.2.2019.17-25","url":null,"abstract":"Pajak merupakan sumber penerimaan negara yang ditarik dari masyarakat berdasarkan undang-undang yang diciptakan negara yang penggunaannya diperuntukkan untuk membelanjai kehidupan negara dalam melaksanakan tugas-tugas demi kepentingan umum yang pada gilirannya meliputi kepentingan antar individu sebagai anggota masyarakat. Dalam konteks kebangsaan, pancasila merupakan ideologi yang merumuskan prinsip-prinsip bagaimana kehidupan harus dijalani. Berdasarkan nilai-nilai tiap-tiap sila, makna yang terkandung didalamnya jika dikaitkan dengan aspek pemungutan pajak, terpancar filosofi pemungutan pajak yang juga mengikuti urutan sesuai dengan urutan sila-sila Pancasila. Dimulai dengan pernyataan bahwa pajak akan dapat ditarik hanya kalau ada rasa peduli kepada sesama (sila kesatu) yang dilandasi dengan perikemanusiaan dan keadilan (sila kedua) demi terwujudnya persatuan bangsa (sila ketiga) yang dengan itu pembangunan berbagai sarana untuk kepentingan umum dapat dilaksanakan, tentunya dibawah kontrol rakyat melalui wakilnya (sila keempat) sehingga seluruh rakyat secara riil akan menikmatinya secara adil dan merata hasil pembangunan tersebut (sila kelima). UUD RI 1945 yang merupakan hukum tertulis tertinggi di Republik Indonesia menjadi sumber formilnya kewenangan dimaksud. Untuk itu penting dikemukakan sumber formil kewenangan memungut pajak itu karena hal ini juga sangat terkait dengan dasar legalitas pungut pajak. Dengan bertitik tolak pada ketentuan Pasal 23A UUD RI 1945 yang mendasari pemungutan pajak di Indonesia, akan diuraikan UUD RI 1945 sebagai sumber hukum formal sebagai sumber acuan aturan ketentuan perpajakan. Dari UUD RI 1945 ini juga dipertegas melekatnya Preferensi negara atas utang pajak adalah bagian dari kekuasaan negara sebagai fiskus.\u0000Abstract\u0000Tax is a source of state revenue that is withdrawn from a society based on laws created by the state whose use is intended to finance the state's life in carrying out tasks for the public interest which in turn includes interests between individuals as members of society. In the context of nationality, Pancasila is an ideology that formulates the principles of how life should be lived. Based on the values of each precept, the meaning contained therein, when it is related to the aspect of tax collection, radiates a philosophy of tax collection which also follows the order in accordance with the order of the Pancasila precepts. Starting with the statement that taxes can only be withdrawn if there is a sense of concern for others (the first precept) which is based on humanity and justice (the second precept) for the sake of realizing national unity (the third precept) through which the construction of various facilities for the public interest can be carried out, of course under the control of the people through their representatives (fourth precept) so that all people in real terms will enjoy the results of development fairly and equitably (fifth precept). The 1945 Constitution of the Republic of","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134501515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Justice and Legal Certainty in Regulating Cryptocurrency in Malaysia","authors":"M. Marwan, G. Prayogo","doi":"10.58829/lp.6.2.2019.1-7","DOIUrl":"https://doi.org/10.58829/lp.6.2.2019.1-7","url":null,"abstract":"Cryptocurrencies have received important attention as alternative mediums of exchange that can complement or even replace traditional ones. For this reason, cryptocurrencies have become an attractive investment vehicle with a constantly growing market cap. Cryptocurrencies’ role and economic impact cannot be concluded further than just a disruptive technology to the conventional financial system. The unstable and highly speculative value fluctuations coupled with a relatively new technological system have resulted in a lack of research to predict the future cryptocurrency market development. The research method used in this legal research is the juridical-normative method. The juridical-normative method is intended to seek or find rules, principles, and legal doctrines, which are then applied to analyze a phenomenon that is a legal subject. The presence of cryptocurrency has its own impact on social life. These impacts stem from the main feature of cryptocurrencies, the blockchain. Blockchain offers a revolution in the paradigm of the financial system, which was initially centered on the existence of central authorities such as governments and banks to become user-centered or user-centered. In addition, the philosophical values applied in cryptocurrency and blockchain reflect ideas that are synonymous with the collegial collective spirit, such as decentralization, transparency, equality, and accountability.\u0000Abstrak\u0000Mata uang kripto telah mendapat perhatian penting sebagai media pertukaran alternatif yang dapat melengkapi atau bahkan menggantikan yang tradisional. Karena alasan ini, Mata uang kripto telah menjadi sarana investasi yang menarik dengan kapitalisasi pasar yang terus berkembang. Untuk saat ini, peran dan dampak ekonomi dari Mata uang kripto tidak dapat disimpulkan lebih jauh dari sekadar teknologi yang mengganggu sistem keuangan konvensional. Fluktuasi nilai yang tidak stabil dan sangat spekulatif ditambah dengan sistem teknologi yang relatif baru mengakibatkan kurangnya penelitian untuk memprediksi perkembangan pasar Mata uang kripto di masa depan. Metode penelitian yang digunakan dalam penelitian hukum ini adalah metode yuridis normatif. Metode yuridis-normatif dimaksudkan untuk mencari atau menemukan kaidah, asas dan doktrin hukum yang kemudian diterapkan untuk menganalisis suatu fenomena yang menjadi subjek hukum. Kehadiran cryptocurrency memiliki dampak tersendiri dalam kehidupan sosial. Dampak ini berasal dari fitur utama Mata uang kripto, blockchain. Blockchain menawarkan revolusi paradigma sistem keuangan yang awalnya berpusat pada keberadaan otoritas pusat seperti pemerintah dan bank menjadi user-centered atau berpusat pada pengguna. Selain itu, nilai-nilai filosofis yang diterapkan dalam cryptocurrency dan blockchain mencerminkan ide-ide yang identik dengan semangat kolektif kolegial seperti desentralisasi, transparansi, kesetaraan, dan akuntabilitas.\u0000Kata kunci: Mata uang kripto, Bitcoin, Hukum, Ekonomi, Malaysia","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"997 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123100462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perlindungan Konsumen terhadap Produk Makanan dalam Kemasan Label Halal Berdasarkan Undang-Undang Perlindungan Konsumen Nomor 8 Tahun 1999 Tentang Perlindungan Konsumen","authors":"Wiwik Sri Widiarty","doi":"10.58829/lp.6.2.2019.26-35","DOIUrl":"https://doi.org/10.58829/lp.6.2.2019.26-35","url":null,"abstract":"Perlindungan hukum yang harus diperoleh konsumen khususnya untuk pengemasan produk pangan berlabel halal, pangan yang dihasilkan dihadapkan pada berbagai kendala baik dari segi pelaku usaha yang tidak mematuhi prosedur maupun dari sisi pelaksanaan. Bagi konsumen, hal ini sangat dirugikan jika pelaku usaha yang telah memperoleh sertifikasi halal tidak mencantumkan label halal dalam kemasan pangan. Peraturan melalui Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen atas Perlindungan Konsumen, dan Undang-Undang Nomor 33 Tahun 2014 tentang Jaminan Produk Halal yang bertujuan untuk memberikan kepastian hukum kepada masyarakat yang merasa dirugikan sebagai haknya, khususnya untuk produk makanan kemasan. label halal. Bagi para pelaku usaha penting untuk mengajukan sertifikasi halal, apalagi dengan masuknya berbagai produk pangan impor yang diperdagangkan dan beredar di masyarakat yang tidak mencantumkan label halal dalam kemasan produknya, sehingga masyarakat sebagai pengguna barang/jasa merasa dirugikan, dan ketidaktahuan masyarakat dapat membahayakan kesehatan dalam mengkonsumsi makanan yang tidak mencantumkan label halal dalam kemasan produknya. Upaya hukum yang dapat dilakukan oleh konsumen yang merasa haknya dirugikan oleh produsen khususnya produsen makanan, dapat mengadu ke Badan Pengawas Obat dan Makanan (BPOM) untuk menampung pengaduan konsumen untuk mendapatkan informasi yang jelas khususnya pada produk pangan dengan kemasan label halal. . Selain itu, masyarakat juga dapat mengadukan produsen pangan kepada Yayasan Lembaga Konsumen Indonesia (YLKI) jika produknya tidak mencantumkan label halal atau bisa juga melalui pengadilan Sengketa Konsumen dengan mengajukan permohonan ke Badan Penyelesaian Konsumen (BPSK). . Sanksi pidana bagi yang melanggar produsen yang memiliki sertifikasi halal tidak mencantumkan label halal pada kemasan produknya, jika terbukti dipidana dengan pidana penjara paling lama 5 (lima) tahun dan sanksi administratif berupa pencabutan izin usaha.\u0000Abstract\u0000Legal protection must be obtained by consumers, especially for the packaging of food products labeled halal, food that is faced with various obstacles both from the point of view of business actors who do not comply with procedures and from an implementation standpoint. For consumers, this is very detrimental if business actors who have obtained halal certification do not include a halal label on food packaging. Regulations through Law Number 8 of 1999 concerning Consumer Protection for Consumer Protection and Law Number 33 of 2014 concerning Guarantees for Halal Products aim to provide legal certainty to people who feel aggrieved about their rights, especially for packaged food products halal labeled. For business actors, it is important to apply for halal certification, especially by including various imported food products that are issued and circulated in the community that do not include a halal label on their product packaging so that the community is the ","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133434971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Land Titles Registrar in the Imposition of Taxes on Acquisition of Rights on Inherited Land and Buildings According to Islamic Law","authors":"Setiyowati Setiyowati, Edy Lisdiyono, Noor Wachida","doi":"10.58829/lp.6.2.2019.43-49","DOIUrl":"https://doi.org/10.58829/lp.6.2.2019.43-49","url":null,"abstract":"Tax on Acquisition of Land and Building Rights (Pajak Perolehan Hak atas Tanah dan Bangunan/BPHTB) is a tax that is imposed or must be paid by the taxpayer in connection with the transfer of Land and Building Rights. In Islam, the existence of heirs and heirs is regulated in the Qur’an contained in Sura al-Nisa. Inherited assets in the form of land and buildings, which are the right of heirs, can be owned by one of the heirs by buying or paying the other heirs. It is stated in the Deed of Sharing of Joint Rights (Akta Pembagian Hak Bersama/APHB) made by the Land Deed Making Official (Pejabat Pembuat Akta Tanah/PPAT). The results showed: 1) According to Islamic law, the calculation of the amount of BPHTB tax is not the same as the amount of tax calculated based on Law No. 20 of 2000 concerning Customs for Acquisition of Rights on Land and Buildings; this is related to the determination of the amount of inheritance received, where the amount depends on the number of inheritance rights holders and their gender and nasab and religious relationships. 2) The process of determining the number of taxpayers in the Customs Tax on Land and Building Rights, which is associated with tax validation, often creates uncertainty, both the transaction value can change, and the calculation and the amount of tax that must be paid by the taxpayer this is because the Regional Revenue Agency (Badan Pendapatan Daerah/BAPENDA) local does not have a fixed reference. PPAT’s role is to help calculate the amount of the BPHTB tax and pay it to the tax office.\u0000Abstrak\u0000Pajak Perolehan Hak atas Tanah dan Bangunan (BPHTB) adalah pajak yang dikenakan atau harus dibayar oleh Wajib Pajak sehubungan dengan peralihan Hak atas Tanah dan Bangunan. Dalam Islam, keberadaan ahli waris dan ahli waris diatur dalam Alquran yang tertuang dalam Surah al-Nisa. Harta warisan berupa tanah dan bangunan yang menjadi hak ahli waris dapat dimiliki oleh salah satu ahli waris dengan cara membeli atau membayar kepada ahli waris lainnya, hal ini dituangkan dalam Akta Pembagian Hak Bersama (APHB) yang dibuat oleh Pejabat Pembuat Akta Tanah (PPAT). Pembahasan: 1) Menurut hukum Islam perhitungan besarnya pajak BPHTB tidak sama dengan besarnya pajak yang dihitung berdasarkan Undang-Undang Nomor 20 Tahun 2000 tentang Kepabeanan Perolehan Hak atas Tanah dan Bangunan, hal ini terkait dengan penentuan besarnya harta warisan yang diterima, dimana besarnya tergantung dari banyaknya pemegang hak waris dan jenis kelamin serta hubungan nasab dan agamanya. 2) Proses penetapan jumlah wajib pajak dalam Bea Cukai Hak atas Tanah dan Bangunan yang dikaitkan dengan pengesahan pajak seringkali menimbulkan ketidakpastian, baik nilai transaksi dapat berubah, penghitungan maupun besarnya pajak yang harus dibayar oleh wajib pajak hal ini karena Badan Pendapatan Daerah (BAPENDA) setempat tidak memiliki acuan tetap. Peran PPAT adalah membantu menghitung besaran pajak BPHTB dan menyetorkannya ke kantor pajak.\u0000Kata kunci: Pejabat Pemb","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129790294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Prinsip Good Governance dalam Rangka Kepastian Hukum terhadap Eksekusi Putusan Pengadilan Tata Usaha Negara Berkekuatan Hukum Tetap","authors":"Binsar Jon Vic S","doi":"10.58829/lp.6.2.2019.8-16","DOIUrl":"https://doi.org/10.58829/lp.6.2.2019.8-16","url":null,"abstract":"Negara Indonesia yang rechtsstaat dan welfare state telah dikonkretkan dengan Undang-undang No. 5 No. 5 Tahun 1986 tentang Peratun bahwa ada dua jenis pelaksanaan putusan PTUN (automatically execution dan hierarchical execution). Dalam penyelenggaraan pengadilan, diperlukan kesadaran hukum dari aparatur pemerintah untuk mematuhi putusan pengadilan. Seringkali aparatur pemerintah tidak mampu atau tidak mau melaksanakan keputusan tersebut karena berbagai alasan sesuai dengan prinsip good government governance dan atau kepastian hukum. Tulisan ini menggunakan metode hukum-normatif, yaitu pendekatan berdasarkan bahan-bahan hukum dengan mengkaji konsep, teori, asas hukum dan peraturan perundang-undangan, serta literatur-literatur yang berkaitan dengan objek penulisan. Dalam tulisan ini ditemukan adanya putusan PTUN yang tidak dapat dilaksanakan/dijalankan (non-executable) karena mis-interpretasi secara sistematis terhadap putusan pengadilan yang telah berkekuatan hukum tetap (inkracht van gewijsde). Tantangan yang dihadapi dalam menegakkan kekuasaan PTUN dengan melaksanakan putusannya menurut pendekatan teori sistem hukum adalah: 1.) adanya putusan yang mengambang dan tidak dapat dilaksanakan; 2) tidak adanya pejabat pemerintah yang secara khusus berwenang melaksanakan pelaksanaan putusan pengadilan. Transparansi dan ketelitian pelaksanaan kepastian hukum oleh aparatur pemerintah untuk pelaksanaan kekuatan hukum yang tetap. \u0000Abstract \u0000Indonesia is a rechtsstaat and welfare state concreated by Law No. 5 of 1986 concerning the Administrative Court that there are two types of execution of administrative court decisions (automatic execution and hierarchical execution). In the execution of a court, legal awareness is needed from the government apparatus to comply with court decisions. Often the government apparatus is unable or unwilling to implement these decisions for various reasons according to the principle of good government governance and/or legal certainty. This paper uses the legal-normative method, which is an approach based on legal materials by examining concepts, theories, legal principles, and legislation, as well as kinds of literature related to the object of writing. This paper finds that administrative court decisions cannot be implemented/executed (non-executable) because of a misinterpretation systemically of the court decision as a permanent legal force (inkracht van gewijsde). The challenges faced in establishing the administrative court's power by implementing its decisions according to the legal system theory approach are: 1.) the existence of floating and non-executable decisions; 2.) the absence of government officials specifically authorized to enforce implementation of court's decisions—transparency and accurately to conduct of legal certainty by government apparatus for execution of permanent legal force. \u0000Keywords: Good Governance, Decisions with Permanent Powers, Administrative Court","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115781365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Urgency of Separation of Powers in State Institutions to Defend Against Corruption in Indonesia","authors":"Fatria Khairo, Firman Freaddy Busroh, Rianda Riviyusnita","doi":"10.58829/lp.6.2.2019.36-42","DOIUrl":"https://doi.org/10.58829/lp.6.2.2019.36-42","url":null,"abstract":"The issue of abuse of authority is still a color of politics in every state institution, such as the ministry. Such as political member charges. There are ways for brainstorming for writers to contribute to the system as we know that Indonesia implements a system of power-sharing known as the Legislative, Executive and Judiciary. With its power distribution system, Indonesia tends to open space for corrupt behavior. The Urgency of the Separation of Power System in corruption in Indonesia aims to reduce the space that can be corrupted and to facilitate monitoring and evaluation of each performance.\u0000Abstrak\u0000Isu penyalahgunaan wewenang masih menjadi warna politik di setiap lembaga negara, seperti kementerian. Seperti biaya anggota politik. Ada cara untuk brainstorming bagi penulis untuk berkontribusi pada sistem. Seperti kita ketahui bahwa Indonesia menerapkan sistem pembagian kekuasaan yang dikenal dengan Legislatif, Eksekutif dan Yudikatif. Indonesia dengan sistem distribusi kekuasaan cenderung membuka ruang perilaku korupsi. Urgensi Pemisahan Sistem Ketenagalistrikan dalam korupsi di Indonesia ditujukan untuk mengurangi ruang yang berpeluang dikorupsi dan untuk memudahkan monitoring dan evaluasi setiap kinerja.\u0000Kata kunci: Korupsi, Pemisahan Sistem Tenaga, Lembaga Negara, Indonesia","PeriodicalId":181611,"journal":{"name":"Lex Publica","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134159552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}