Jurnal Interpretasi Hukum最新文献_第8页

Perlindungan Hukum Terhadap Pemegang Merek Clothing 保护衣物品牌

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3448.397-402

I Made Agus Angga Kusuma Putra, Anak Agung Istri Agung, Desak Gde Dwi Arini

{"title":"Perlindungan Hukum Terhadap Pemegang Merek Clothing","authors":"I Made Agus Angga Kusuma Putra, Anak Agung Istri Agung, Desak Gde Dwi Arini","doi":"10.22225/juinhum.2.2.3448.397-402","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3448.397-402","url":null,"abstract":"Trademarks are one of the most disputed intellectual property rights. The number of brand counterfeiting events conducted to gain profit by shortcuts, namely by violating business ethics, norms, and laws certainly do not make trade good and worsen the image as a violation of IPR. The purposes of this research are to examine the form of legal protection against registered clothing brand holders and to analyze the legal consequences for businesses that market clothing brands without a license? This research uses normative legal research methods by using statutory approach. Law No. 20 of 2016 and Law No. 5 of 1999 source to know criminal sanctions and also civil sanctions against businesses that use the brand without a permit. The results of this study show a form of legal protection against registered brand holders in the form of exclusive rights granted by the state to registered brand owners. Legal consequences for businesses that market brands without a license can be penalized as follows, in article 382bis criminal code can also be penalized i.e. material acts are threatened with a maximum prison sentence of one year and a fine as high as nine hundred million rupiah.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133160518","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}

引用次数: 0

Tanggung Jawab Debitur Dalam Perjanjian Kredit Tanpa Agunan (KTA) Pada Koperasi Serba Usaha (KSU) Kuta imba Kabupaten Badung

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3437.334-338

Dewa Ayu Putu Mita Purnamasari, I Nyoman Putu Budiartha, Desak Gde Dwi Arin

{"title":"Tanggung Jawab Debitur Dalam Perjanjian Kredit Tanpa Agunan (KTA) Pada Koperasi Serba Usaha (KSU) Kuta imba Kabupaten Badung","authors":"Dewa Ayu Putu Mita Purnamasari, I Nyoman Putu Budiartha, Desak Gde Dwi Arin","doi":"10.22225/juinhum.2.2.3437.334-338","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3437.334-338","url":null,"abstract":"Unsecured credit facilities (KTA) at the Kuta Mimba Business Multipurpose Cooperative (KSU) in Badung Regency can ease the burden on people who want to be entrepreneurs, because there is no material guarantee. The purpose of this study is to determine the arrangement if the debtor is declared in default at the Multipurpose Business Cooperative (KSU) Kuta Mimba, Badung Regency and to know the debtor's responsibilities in the unsecured credit agreement (KTA) at the Multipurpose Business Cooperative (KSU) Kuta Mimba, Badung Regency. This research was conducted at KSU Kuta Mimba in Badung Regency. This type of research uses empirical legal research, namely a problem approach that is seen in terms of legal rules with the realities that exist in the field. The results of the research obtained that the arrangement if the debtor is declared in default is regulated in the Loan Agreement articles 6 and 7 which regulate the rights and obligations of the borrower and the lender. The responsibility of the creditor to the debtor in the unsecured credit agreement (KTA) is first done by visiting the debtor to the house with the aim of asking what is the reason for not paying the credit, the second is doing by rescheduling.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114633003","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}

引用次数: 0

Perlindungan Hukum Hak Cipta Atas Karya Motif Batik Galuh Di Kabupaten Gianyar

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3434.320-327

AA Mas Pradnyandari Mantara, I Nyoman Putu Budiartha, Desak Gde Dwi Arini

{"title":"Perlindungan Hukum Hak Cipta Atas Karya Motif Batik Galuh Di Kabupaten Gianyar","authors":"AA Mas Pradnyandari Mantara, I Nyoman Putu Budiartha, Desak Gde Dwi Arini","doi":"10.22225/juinhum.2.2.3434.320-327","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3434.320-327","url":null,"abstract":"Legal protection for intellectual works is not only shown to works whose copyright has been registered, but also to those whose copyrights have not been or are not registered at all. The purpose of this study is to determine the legal protection of Galuh batik motifs in Gianyar Regency according to Law Number 28 of 2014 concerning copyright and to find out the copyright registration for Galuh batik business in Gianyar Regency. The author uses the type of empirical legal research, namely research by means of interviews which primary data are known as field research. The data needed in this study are primary and secondary data. Based on the results of the study, it can be concluded that the legal protection of Galuh batik motifs in Gianyar Regency based on Law Number 28 of 2014 concerning copyright, namely Galuh Batik has not received optimal legal protection. If in the future there is a dispute, then the Batik Galuh Party can take it with a Civil Dispute settlement. The registration process for Batik Galuh copyright still uses a manual system and the process is completed in less than 3 weeks to 1 month.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128043995","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}

引用次数: 1

Pertanggungjawaban Lembaga Perkreditan Desa (LPD) Desa Adat Ungasan Atas Ketidakmampuannya dalam Memenuhi Hak Nasabah Pemegang Simpanan 村外贷款机构(LPD)的责任被免除，其无法履行其持有者的权利

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3441.358-365

I Gede Surya Pratama Putra, I Nyoman Sukandia, Ni Made Puspasutari Ujianti

{"title":"Pertanggungjawaban Lembaga Perkreditan Desa (LPD) Desa Adat Ungasan Atas Ketidakmampuannya dalam Memenuhi Hak Nasabah Pemegang Simpanan","authors":"I Gede Surya Pratama Putra, I Nyoman Sukandia, Ni Made Puspasutari Ujianti","doi":"10.22225/juinhum.2.2.3441.358-365","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3441.358-365","url":null,"abstract":"LPD is an economic institution belonging to the Traditional Village. LPD is formed, managed by Desa Pakraman, and serves financial transactions only within the internal environment of Desa Pakraman. LPD administrators are elected, stipulated, legalized, and dismissed by means of the village paruman. From all levels the LPD management comes from indigenous peoples and cannot avoid problems that arise in the institution, thus, this research focuses on to manage loans (credit) to customers so as to avoid bad credit at the Village Credit Institution (LPD) Adat Ungasan and to examine the responsibility of the Ungasan Traditional Village Credit Institution (LPD) in fulfilling the rights of customers who hold deposits. The research method used in this research is empirical research method. Based on the research results, it can be concluded that there are four parts to the procedure for giving credit to the LPD, namely: The Credit Section, the Head of the LPD, the Cashier Section and the Bookkeeping Section. Furthermore, all losses of the Ungasan Traditional Village LPD shall be borne by the Traditional Village, in the event that the Traditional Village is able to back up the losses of the Ungasan Customary LPD, provided that the old Ungasan LPD administrators cover all losses to the Traditional Village because the Traditional Village is a communal customary organization or promoting togetherness","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122447348","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}

引用次数: 0

Sanksi Hukum terhadap Pejabat Negara yang Melanggar Protokol Kesehatan di Masa Pandemi Covid-19 对在 Covid-19 大流行期间违反卫生规程的国家官员的法律制裁

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3432.308-314

I Kadek Arya Andika, I Nyoman Sugiartha, I Nyoman Sutama

{"title":"Sanksi Hukum terhadap Pejabat Negara yang Melanggar Protokol Kesehatan di Masa Pandemi Covid-19","authors":"I Kadek Arya Andika, I Nyoman Sugiartha, I Nyoman Sutama","doi":"10.22225/juinhum.2.2.3432.308-314","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3432.308-314","url":null,"abstract":"The corona virus or what is known as Covid-19 is an infectious disease caused by a new type of coronavirus that was discovered at the end of 2019 in the city of Wuhan, China, which has spread throughout the world, has killed hundreds of people and infected tens of thousands of others. Previously, Indonesia was one of the countries that had not been infected, and finally in February the corona virus entered Indonesia. The spread of the corona virus causes panic among Indonesian people. The purpose of this study is to uncover legal sanctions against state officials who violate health protocols during the COVID-19 pandemic. The research method used is a normative legal research method where the reference is based on a conceptual approach to legislation. Sources of materials and laws used are primary and secondary. The data collection technique used is to collect references related to research. Furthermore, the data will be processed and analyzed using legal data processing methods systematically. The results of this study indicate that cases of spread and death rates caused by the corona virus are now increasing quite rapidly, a number of countries have even taken action by prohibiting every citizen from traveling abroad or receiving visits from foreign nationals (lockdown). In order to deal with the unrest experienced by the Indonesian people and efforts to prevent the transmission of the corona virus which is increasingly increasing the number of positive patients, the government issued several regulations or policies, namely Government Regulation of the Republic of Indonesia Number 21 of 2020, concerning Large-Scale Social Restrictions. (PSBB) in the context of accelerating the handling of the 2019 coronavirus disease (covid-19).","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125821451","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}

引用次数: 1

Mekanisme Pencairaan Klaim Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan Jaminan Hari Tua di Tengah Pandemi Covid-19 在Covid-19大流行中，社会保障机构(BPJS)就业保障的声明机制

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3433.315-319

Kadek Yuda Kumala T.D, Anak Agung Sagung Laksmi Dewi, Ni Made Puspasutari Ujianti

{"title":"Mekanisme Pencairaan Klaim Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan Jaminan Hari Tua di Tengah Pandemi Covid-19","authors":"Kadek Yuda Kumala T.D, Anak Agung Sagung Laksmi Dewi, Ni Made Puspasutari Ujianti","doi":"10.22225/juinhum.2.2.3433.315-319","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3433.315-319","url":null,"abstract":"For humanity, the right of Indonesian citizens to work and livelihood must be guaranteed. Employment issues are related to the creation of a business climate, security, stability, policies, and laws and regulations, at the local and national levels. It can be a motivating factor or an obstacle at work. The purpose of this study is to find out the legal arrangements for filing claims for BPJS Employment Old Age Security at Prima Medika Hospital Denpasar and to find out the obstacles faced in the claim process for BPJS Employment Old Age Security at Prima Medika Hospital Denpasar. The type of empirical research is the case approach method, and the data collection techniques are interviews and document studies. The results of the study are basically Government regulations No. 46 of 2015 concerning the Implementation of Old Age Guarantees. The program is a cash benefit that is given when you have entered a certain age, do not want to work again, are completely disabled so they cannot work again or die and will be given until the time limit after a minimum of ten years of participation. Lack of natural resources to provide services to claim participants, so that the services provided are also not effective, and the lack of socialization of BPJS Employment on all matters relating to the implementation of Old Age Security.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115317262","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}

引用次数: 0

Pelaksanaan Peraturan Gubernur Bali Nomor 97 Tahun 2018 Tentang Pemakaian Kantong Plastik Sekali Pakai di Kota Denpasar 2018年，巴厘岛州长执行了一项关于在登巴萨市使用一次性塑料袋的规定

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3439.346-352

Gede Putu Oka Brahma Adhi, I Wayan Rideng, Ida Ayu Putu Widiati

{"title":"Pelaksanaan Peraturan Gubernur Bali Nomor 97 Tahun 2018 Tentang Pemakaian Kantong Plastik Sekali Pakai di Kota Denpasar","authors":"Gede Putu Oka Brahma Adhi, I Wayan Rideng, Ida Ayu Putu Widiati","doi":"10.22225/juinhum.2.2.3439.346-352","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3439.346-352","url":null,"abstract":"The community and the Government of Denpasar City took the initiative to save Bali Island, which is known as the last paradise island, \"The Last Island Paradise\" with the hope of having an impact on preserving the universe. Public reactions to the issuance of Regional Regulation Number 97 of 2018 are very diverse. There are those who agree and then provide support with the real action not to use plastic-based containers. The purpose of this study is to reveal the inhibiting factors for the implementation of Bali Governor Regulation Number 97 of 2018 against the restriction of single-use plastic bags in Denpasar City and the impact of implementing Bali Governor Regulation Number 97 of 2018 on Tourism Development in Denpasar City. The type of research used in this research is empirical law research. Based on the research that has been done, it is an inhibiting factor for the implementation of Governor Regulation Number 97 of 2018 concerning Reducing the Use of Plastic Bags, among others: lack of public awareness, lack of facilities to manage waste, the culture of the community using plastic bags is still high, law enforcement of Denpasar Mayor Regulation Number 36 of 2018 is still weak.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116866966","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}

引用次数: 0

Pertanggungjawaban Pidana Pelaku Cyber Crime Dengan Konten Pornogafi 带有色情内容的网络犯罪责任

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3443.372-377

I Kadek Arya Sumadiyasa, I Nyoman Gede Sugiartha, I Made Minggu Widyantara

{"title":"Pertanggungjawaban Pidana Pelaku Cyber Crime Dengan Konten Pornogafi","authors":"I Kadek Arya Sumadiyasa, I Nyoman Gede Sugiartha, I Made Minggu Widyantara","doi":"10.22225/juinhum.2.2.3443.372-377","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3443.372-377","url":null,"abstract":"Era globalisasi telah membawa perubahan dan kemajuan yang cepat dalam kehidupan tanpa batasan jarak dan waktu. Kemajuan juga telah menimbulkan keresahan baru dengan munculnya kejahatan yang canggih dalam bentuk cybercrime, salah satunya yaitu penyebaran konten pornografi melalui sarana internet yang masuk kedalam cybercrime yang merupakan kejahatan dengan menggunakan teknologi informasi. Permasalahannya adalah : 1) Bagaimanakah pengaturan hukum terhadap pelaku tindak pidana penyebaran konten pornografi melalui sarana internet yang di kualifikasikan sebagai Cyber Crirme? dan 2 Bagaimanakah Pertanggungjawaban Pidana terhadap pelaku tindak pidana penyebaran konten Pornografi melalui sarana internet yang di kualifikasikan sebagai Cyber Crirme? Tujuan penelitian ini untuk mengetahui pengaturan hukum terhadap cyberporn yang disebarkan melalui internet; dan untuk mengetahui pertanggungjawaban pidana dalam terjadinya penyebaran konten pornografi melalui internet. Metode yang digunakan adalah metode normatif. Pertanggungjawaban pidana pelaku cybercrime penyebar konten pornografi dapat ditinjau pada Pasal 282 KUHP dan Pasal 27 ayat (1) UU ITE, serta Pasal 4 UU Pornografi. Serta upaya penanggulangannya dilakukan dengan upaya preventif dan represif. Diharapkan nantinya pengaturan yang saat ini berlaku dapat memberika efek jera serta meminimalisir terjadinya penyebaran konten pornografi dengan kualifikasi cybercrime.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130123973","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}

引用次数: 2

Mediasi Sebagai Alternatif Penyelesaian Tindak Pidana Penganiayaan Ringan yang Dilakukan oleh Anak di Kabupaten Gianyar 调解作为吉安亚尔地区儿童轻微虐待重罪的替代方案

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3438.339-345

Dewa Gede Agung Getsumeda, Anak Agung Sagung Laksmi Dewi, I Made Minggu Widyantara

{"title":"Mediasi Sebagai Alternatif Penyelesaian Tindak Pidana Penganiayaan Ringan yang Dilakukan oleh Anak di Kabupaten Gianyar","authors":"Dewa Gede Agung Getsumeda, Anak Agung Sagung Laksmi Dewi, I Made Minggu Widyantara","doi":"10.22225/juinhum.2.2.3438.339-345","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3438.339-345","url":null,"abstract":"For parties who wish to resolve disputes without trial or arbitration, alternative dispute resolution is an option. This choice is entirely dependent on the wishes of the disputing parties. There is a dispute between the two parties so that each party can choose the method used. This study aims to determine the legal regulation of minor maltreatment committed by children through mediation and to find out the legal consequences if minor maltreatment crimes committed by children are resolved through mediation. The type of research used is normative legal research. Primary data is obtained from field reviews while secondary data is obtained from articles, laws and regulations, from books. In addition to these provisions, minor violations that can be resolved through mediation are criminal acts which can be in the form of confinement or imprisonment for a maximum of 3 (three) months or a maximum of Rp. 7,500.00 (Seven thousand five hundred). Criminal offenses committed by children under 8 years. The conclusion of this study is that the legal consequences if the crime of minor maltreatment committed by children is resolved through mediation, including settlement through deliberation, peace and agreement of the perpetrator, victim and family so as to produce a win-win solution. A peaceful settlement is basically an agreement that the parties consider good from all other ways.","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125560111","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}

引用次数: 0

Perlindungan Hukum Bagi Wajib Pajak Progresif Kendaraan Bermotor Di Provinsi Bali 在巴厘岛，汽车进口税的法律保护

Jurnal Interpretasi Hukum Pub Date : 2021-06-18 DOI: 10.22225/juinhum.2.2.3435.328-333

Agung Ananda Putria Elda Sukawati, Ida Ayu Putu Widiati, Luh Putu Suryani

{"title":"Perlindungan Hukum Bagi Wajib Pajak Progresif Kendaraan Bermotor Di Provinsi Bali","authors":"Agung Ananda Putria Elda Sukawati, Ida Ayu Putu Widiati, Luh Putu Suryani","doi":"10.22225/juinhum.2.2.3435.328-333","DOIUrl":"https://doi.org/10.22225/juinhum.2.2.3435.328-333","url":null,"abstract":"Vehicle tax is included in regional income that can support development through regional revenue and expenditure budgets. Progressive is a tax where the levy is by increasing taxes that must be paid in accordance with the provisions of the tax object. The purpose of this study is to determine the application of progressive tax on motor vehicle taxpayers in Bali Province and to determine legal protection for taxpayers against the imposition of progressive tax on motor vehicles in Bali Province. The method used is empirical legal research. The method used is empirical legal research. Sources of primary legal materials are obtained through research results and it can be concluded that the imposition of progressive vehicle tax can increase regional income towards motor vehicle tax (PKB) which is part of the Bali Province Regional Revenue and Expenditure Budget (APBD) which aims to improve the structure and infrastructure that support the welfare of the local communit. Reducing the number of private vehicle ownership for the community so that it can solve regional problems, namely congestion. Legal protection for progressive taxpayers is often a problem for vehicle owners, because people often do not report that the vehicle has changed hands. ","PeriodicalId":197649,"journal":{"name":"Jurnal Interpretasi Hukum","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130503827","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}

引用次数: 0