Mimbar Hukum最新文献

{"title":"LOSS (OF REVENUE) OF STATE WITHIN TAXATION CRIMES IN INDONESIA","authors":"H. Sinaga","doi":"10.22146/JMH.27136","DOIUrl":"https://doi.org/10.22146/JMH.27136","url":null,"abstract":"Abstract The  difference of state’s tax loss amount between tax investigation, which has been completely declared by the Prosecutor, and judicial verdict can not be separated from the existence of the defendant’s right to propose  Witnesses/Experts, and or the dualism between the administrative penalties and the state’s revenue loss. Due to the nature of tax and the ultimum remedium of tax investigation, the element (may) cause a losses (on income) of the state should be more legally certain as material offense, and must be explicitly regulated in Indonesian tax provisions which confirms the limitation of administrative penalties and tax criminal penalties. Intisari Masih timbulnya perbedaan jumlah kerugian pada pendapatan negara antara penyidikan pajak yang telah dinyatakan lengkap oleh Jaksa Penuntut dengan putusan peradilan tidak dapat terlepas dari adanya hak tersangka/terdakwa untuk mengajukan Saksi/Ahli yang dapat meringankannya, dan atau adanya dualisme pengaturan antara kerugian administrasi dengan kerugian (in revenue) Negara. Mengingat sifat alami pajak dan penyidikan pajak sebagai upaya akhir, maka unsur (dapat) menimbulkan kerugian (in revenue) negara adalah lebih mengandung kepastian hukum sebagai delik materiil, dan harus diatur secara eksplisit dalam ketentuan pidana pajak di Indonesia yang menegaskan batasan bahwa suatu perbuatan merupakan pelanggaran administrasi perpajakan atau merupakan tindak pidana perpajakan.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"153-167"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43530680","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":"KONSEPSI MANUSIA INDONESIA DALAM PERSPEKTIF IDEOLOGI HUKUM INDONESIA","authors":"Sartika Intaning Pradhani","doi":"10.22146/JMH.29781","DOIUrl":"https://doi.org/10.22146/JMH.29781","url":null,"abstract":"Abstract The concept of Indonesian in Indonesia Legal Ideology Perspective is the concept of Indonesian as holistic unity which has physical and psychological nature. Indonesian shall be human who lives based on Pancasila values and lives based on the law where Pancasila is the ideology. Epistemological truth of Indonesian is human who believes in God, well behaved to others and to the world. The purpose of Indonesian is to live harmoniously with him self / her self , with the world, and with God; therefore, Indonesian can live peacefully and happily. Intisari Konsepsi manusia Indonesia dalam perspektif Ideologi Hukum Indonesia adalah konsep bahwa manusia Indonesia merupakan kesatuan holistik yang bersifat batin dan lahir dari manusia itu sendiri. Manusia Indonesia adalah manusia yang hidup berlandaskan nilai yang terkandung dalam Pancasila dan hidup berdasarkan hukum yang berideologi Pancasila. Kebenaran epistimologi manusia Indonesia adalah manusia yang bertakwa kepada Tuhan yang Maha Esa dan berperilaku baik pada sesamanya dan alam semesta. Tujuan dari manusia Indonesia adalah untuk dapat hidup serasi dengan dirinya sendiri, dengan alam, dan dengan Tuhan yang Maha Esa, sehingga manusia Indonesia dapat hidup dengan penuh kedamaian dan kebahagiaan.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"23 3","pages":"48-62"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41299647","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 MODEL OF LAW ON THE FULFILLMENT OF RIGHT TO EDUCATION AS THE CONSTITUTIONAL RIGHT OF CITIZENSHIP IN TERRITORIAL BORDER","authors":"Aditia Syaprillah, Yahya Ahmad Zein","doi":"10.22146/jmh.27214","DOIUrl":"https://doi.org/10.22146/jmh.27214","url":null,"abstract":"Abstract Various weaknesses are still found in the protection of the rights of citizens, pertaining to the right to education in border area, that resulted in the backwardness and poverty of its citizens. The government of Nunukan District has released a regulation in fulfilling the right to education of citizens, that is regional regulation Number 05 Year 2012 on the management and implementation of education. Legal model for the fulfillment of the right to education of citizens in the border area should refer to the constitutional rights of citizens and in accordance with the international covenant on ECOSOC rights and principles of national education. Intisari Persoalan kebijakan perlindungan hak-hak warga negara khususnya terkait hak pendidikan di wilayah perbatasan selama ini masih terdapat berbagai macam kelemahan yang berakibat keterbelakangan, ketertinggalan dan kemiskinan warga negara di wilayah perbatasan. Kebijakan Pemda Kab. Nunukan dalam rangka pemenuhan hak atas pendidikan warga negara di wilayah perbatasan dituangkan ke dalam Perda Nomor 05 tahun 2012 tentang Pengelolaan Dan Penyelenggaraan Pendidikan. Model hukum Pemenuhan hak atas pendidikan warga negara di wilayah perbatasan harus mengacu pada hak konstitusional Warga Negara yang dijamin dalam konstitusi Indonesia dan sesuai dengan Konvenan Internasional Hak Ekosob dan prinsip-prinsip penyelenggaraan pendidikan nasional.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"168-184"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47882753","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 URGENCY OF APPLYING DOMESTIC VIOLENCE SCREENING MECHANISM FOR DIVORCE MEDIATION IN RELIGIOUS COURT","authors":"T. Tirtawening, Rini Maryam","doi":"10.22146/jmh.28713","DOIUrl":"https://doi.org/10.22146/jmh.28713","url":null,"abstract":"Abstract The mediation process in divorce cases is vulnerable to power relation imbalances and domestic violence. Domestic Violence Screening is a set of questions delivered by the mediator to the parties in Religious Court to examine whether domestic violence happens in the marriage. Domestic Violence Screening in mediation is not well known in Indonesia however it has been vastly used in many countries such as USA and Australia. This research tried to explained the benefit of Domestic Violence Screening in divorce mediation in Religious Court and identify whether it can be applied in Indonesia. Screening allows for: a) identification of power relation imbalance and domestic violence; b) domestic violence recording; and c) provide referral services for domestic violence victims. Intisari Mediasi perkara perceraian rentan mengalami ketimpangan relasi kuasa dan kekerasan dalam rumah tangga/KDRT. Skrining KDRT (screening domestic violence) merupakan sejumlah daftar pertanyaan yang diajukan oleh mediator kepada para pihak yang berperkara di pengadilan agama untuk memeriksa apakah telah terjadi kekerasan selama ikatan pernikahan. Meskipun skrining KDRT belum dikenal di Indonesia namun telah digunakan secara luas dalam mediasi di berbagai negara. Penelitian ini bertujuan untuk memberikan gambaran sejauh mana manfaat skrining KDRT pada saat mediasi perkara perceraian dan apakah skrining tersebut dapat diterapkan di Indonesia. Keberadaan skrining memudahkan untuk: (a) mengidentifikasi terjadinya ketimpangan relasi kuasa dan kekerasan domestik sebagai faktor penyebab perceraian, (b) melakukan pendataan kasus KDRT, dan (c) memberikan layanan rujukan kepada korban KDRT.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"138-152"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41884170","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":"Pemilihan Konsep Peraturan Perpajakan Untuk Menanggulangi Dampak Asynchronous Information Dalam Transaksi Elektronik Di Indonesia","authors":"Anugrah Anditya","doi":"10.22146/JMH.29138","DOIUrl":"https://doi.org/10.22146/JMH.29138","url":null,"abstract":"Abstract Potential lost from taxation in Indonesia which came from an electronic transaction could happen due to asynchronous information between authority and tax payer. In electronic transa c sions, the authority have no information as much as the taxpayer or party which directly involved during electronic transations. To overcome this condition Indonesia needs concept in exchange of information regarding taxation partuclarly in actual electronic transactions. Consideration for the  concept to be chosen will include such as legal characteristic of current regulation and taxation reporting system for electronic transaction Indonesia. Intisari Potensi kehilangan pemasukan pajak di Indonesia yang berasal dari transaksi elektronik dapat terjadi karena adanya asynchronous information antara fiskus dan wajib pajak. Dalam transaksi elektronik fiskus tidak akan memilki informasi sebanyak yang dimiliki oleh pihak yang terlibat langsung dalam transaksi tersebut. Untuk menangani keadaan tersebut Indonesia memerlukan konsep pertukaran informasi yang akan digunakan dalam peraturan perpajakan dengan melihat keadaan saat ini. Pertimbangan dalam pemilihan konsep adalah karakteristik peraturan dan sistem pelaporan perpajakan yang timbul atas transaksi elektronik.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"32-47"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47360291","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":"Perkembangan Konsep atau Pemikiran Teoritik Tentang Diskresi Berbasis Investasi di Daerah","authors":"Subadi Subadi, Tiara Oliviarizky Toersina","doi":"10.22146/JMH.29222","DOIUrl":"https://doi.org/10.22146/JMH.29222","url":null,"abstract":"Abstract Regional autonomy as an effort to accelerate the welfare of the people still can not meet the expectations and still needed innovation or legal breakthrough by head of a district.  This research has revealed that discretion can be a crucial and innovative solution to address the need, deadlock, legal vacuum, policies and regulations for accelerating investment in the region, with the obligation of reporting to the superior authority and not exceeding the limits of authority. Intisari Otonomi daerah sebagai upaya mempercepat kesejahteraan rakyat masih belum dapat memenuhi harapan dan masih diperlukan inovasi atau terobosan-terobosan hukum oleh   kepala daerah. Penelitian ini telah mengungkap dan menemukan bahwa diskresi dapat menjadi solusi kreaktif dan inovatif untuk mengatasi kebutuhan, kebuntuan, kekosongan hukum, kebijakan dan regulasi untuk percepatan investasi di daerah, dengan kewajiban melaporkan kepada atasannya dan tidak boleh melampaui batas kewenangan.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"17-31"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43998078","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 GREEN CONSTITUTION CONCEPT IN THE 1945 CONSTITUTION OF THE REPUBLIC OF INDONESIA","authors":"Sekar Anggun Gading Pinilih","doi":"10.22146/jmh.28684","DOIUrl":"https://doi.org/10.22146/jmh.28684","url":null,"abstract":"Abstract This article aims to analyze the concept of Green Constitution in The Amandment of Constitution of Indonesia . The method used is a normative juridical, with secondary data which analyzed in qualitative . Based on results that Constitution of Indonesia before and after the amendment has accommodated the protection of human and natural resources . Such arrangements outlined in the Preamble and the articles, and sectoral legislation. All policy formulation should be in line with the mandate of Constitution of Indonesia . In the environmental norms into the Constitution, it is expected to minimize environmental damage . Intisari Artikel ini bertujuan menganalisis konsep Konstitusi Hijau dalam UUD NRI Tahun 1945. Metode penelitian yang digunakan adalah yuridis normatif, dengan data sekunder yang dianalisis secara kualitatif. Berdasarkan hasil penelitian diperoleh gambaran bahwa UUD 1945 sebelum dan sesudah amandemen telah mengakomodir perlindungan terhadap manusia dan alam sekitarnya. Pengaturan tersebut dijabarkan pada Pembukaan UUD 1945 dan pasal-pasal serta peraturan sektoralnya. Semua perumusan kebijakan harus sejalan dengan amanat dari UUD NRI Tahun 1945. Dinormakannya lingkungan hidup ke dalam UUD NRI Tahun 1945, maka diharapkan akan meminimalisasi terjadinya pencemaran dan atau kerusakan lingkungan hidup.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"200-211"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43723097","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":"Nilai-nilai Kearifan Lokal yang Diterapkan dalam Pengelolaan Tanah Pariwisata Sri Gethuk di Bleberan, Playen, Gunung Kidul","authors":"Agus Sudaryanto","doi":"10.22146/jmh.29153","DOIUrl":"https://doi.org/10.22146/jmh.29153","url":null,"abstract":"Abstract The management of the land of Sri Gethuk waterfall in Bleberan Playen Gunungkidul should be by applying local wisdom values locally. The results showed: first, the value of local wisdom used in the management of Srigethuk tourism is the value of innovation, persistence value, the value of togetherness, the value of musyawarah, the value of locality and religious value; secondly, the Solution if there is a conflict of value in the management of Srigethuk tourism is done through compromise, deliberation or wisdom. Intisari Pengelolaan tanah wisata air terjun Sri Gethuk di Bleberan Playen Gunungkidul seharusnya dengan menerapkan nilai kearifan lokal setempat. Hasil penelitian menunjukkan: pertama, nilai kearifan lokal yang digunakan dalam pengelolaan wisata Srigethuk adalah nilai inovatif, nilai kegigihan, nilai kebersamaan, nilai musyawarah, nilai lokalitas dan nilai religious; kedua, Solusi jika terjadi benturan nilai dalam pengelolaan wisata Srigethuk dilakukan melalui kompromi, musyawarah atau kebijaksanaan/ kearifan.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"78-93"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49074266","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 EXISTENCE OF THE LESBIAN, GAY, BISEXUAL AND TRANSGENDER (LGBT) COMMUNITY IN THE PERSPECTIVE OF A STATE BASED ON PANCASILA","authors":"I. Sujana, Komang Arini Setyawati, Ni Made Puspasutari Ujanti","doi":"10.22146/JMH.28655","DOIUrl":"https://doi.org/10.22146/JMH.28655","url":null,"abstract":"Abstract The existence of a lesbian, gay, bisexual and transgender community is a necessity. This study aims to understand Pancasila’s view of the existence of Lesbian, Gay, Bisexual, and Transgender (LBGT) communities in Indonesia against the noble values contained in Pancasila and what alternative solutions can be offered in order to prevent and mitigate the impact of LBGT communities in society. Based on the research that has been done using empirical law research method, it can be seen that the existence of this LGBT community does not conflict with the value of noble values of Pancasila. Intisari Keberadaan komunitas Lesbian, Gay, Biseksual, dan Transgender (LGBT) di Indonesia masih dilematis. Sebagian masyarakat memandang komunitas LGBT melanggar norma hukum, agama maupun kesusilaan. Namun, di lain pihak ada sebagian masyarakat yang menganggap komunitas LGBT adalah bagian yang tak terpisahkan dari masyarakat pada umumnya. Penelitian ini bertujuan memahami pandangan Pancasila terhadap keberadaan komunitas LGBT di Indonesia. Metode penelitian menggunakan metode hukum empiris. Hasil penelitian menunjukan bahwa keberadaan komunitas LGBT tidak bertentangan dengan nilai-nilai luhur Pancasila.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"30 1","pages":"126-137"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44012924","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":"LEGAL POLITICS OF WATER RESOURCES MANAGEMENT IN INDONESIA: ENVIRONMENTAL PERSPECTIVE","authors":"Nadia Astriani","doi":"10.22146/JMH.28664","DOIUrl":"https://doi.org/10.22146/JMH.28664","url":null,"abstract":"Abstract Water is a vital component in the life of all living things. Because water is very important for the life of all living creatures, it takes the rules, both in the form of legislation and norms and traditions of society, so that the benefits can be felt by all parties. This article will discuss the legal politics of water resources management in Indonesia from the perspective of environmental law. The research method used in this research is normative juridical research method. The results of the study explain that the legal politics of water resources management in Indonesia places the State as the ruler of water resources. In its utilization, this water resource is used as much as possible for the people's prosperity. In practice, the state divides its management authority to private parties, thus causing water privatization. This condition shows anthropocentric views still dominate the regulation of water resources. This view is contrary to the ecocentric point of view adopted by environmental law, where water is viewed as an entity that has a certain value, so that in utilizing it should not reduce the value of the water itself. Intisari Air merupakan komponen vital dalam kehidupan seluruh mahluk hidup. Karena air sangat penting bagi kehidupan seluruh mahluk hidup, maka dibutuhkan aturan, baik berupa perundang-undangan maupun norma dan tradisi masyarakat, agar manfaatnya dapat dirasakan semua pihak. Artikel ini akan membahas mengenai  politik hukum pengelolaan sumber daya air di Indonesia dari perspektif hukum lingkungan. Metode penelitian yang digunakan pada penelitian ini adalah meode penelitian yuridis normatif . Hasil penelitian menjelaskan bahwa politik hukum pengelolaan sumber daya air di Indonesia menempatkan Negara sebagai penguasa sumber daya air. Dalam pemanfaatannya, sumber daya air ini digunakan sebesar-besarnya untuk kemakmuran rakyat. Pada prakteknya negara membagi kewenangan pengelolaannya kepada pihak swasta, sehingga menyebabkan privatisasi air. Kondisi ini memperlihatkan pandangan antroposentris masih mendominasi pengaturan sumber daya air. Pandangan ini  bertentangan dengan cara pandang ekosentris yang dianut hukum lingkungan, dimana air dipandang sebagai entitas yang memiliki nilai tertentu, sehingga dalam memanfaatkannya tidak boleh mengurangi nilai air itu sendiri.","PeriodicalId":30794,"journal":{"name":"Mimbar Hukum","volume":"4 7","pages":"185-199"},"PeriodicalIF":0.0,"publicationDate":"2018-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41245793","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}