Yurisdiksi Jurnal Wacana Hukum dan Sains最新文献

{"title":"Tax Collection Authority for Hotels Aboard Tourist Boats After Law Number 1 of 2022 and Law Number 7 of 2021","authors":"Hendra Kurniawan, Emir Yusuf Ilham, T. Rizkya, Dilbar Sumadi, Universitas Merdeka Surabaya","doi":"10.55173/yurisdiksi.v19i1.184","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.184","url":null,"abstract":"ABSTRACT \u0000This research was conducted with the aim to find out how the regulations related to the authority to collect taxes on hotels on board tours after the issuance of the HKPD Law and HPP Law. Taxes on hotels aboard tour boats so far have created a separate polemic regarding the authority of the tax collection agency authorized to collect this type of tax, namely, whether it is a Regional Tax which is the authority of the Regional Government or is it the Center which is the authority of the Central Government, this is because there is an object that is the same wedge between the hotel tax on the tour boat and the VAT on the tour ship itself. Where in Law Number 28 of 2009 it has not been specifically regulated regarding whether staying on a tour boat is part of the hotel tax. For hotels on board tours it is more appropriate to be collected by the Regional Government. In the preparation of laws related to local taxes in the future, to include hotel tax coverage from a more substantive point of view and includes the nature of the accommodation services business itself, which in the future will likely be very transformative, not only on ships, but also by train, car and other modes, for this reason, it is better not to be limited by a limited scope.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"155 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79777256","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":"Establishment of Taxable Entrepreneurs (Pkp) Forretail Traders Based On Per-03/Pj/2022","authors":"Renny Anggraeni, Mochamad Saleh","doi":"10.55173/yurisdiksi.v19i1.171","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.171","url":null,"abstract":"Tax is one of the Government's sources of income to carry out development and for that the State imposes it on its people. One type of tax is Value Added Tax (PPN) where VAT is a tax imposed due to the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP). One of the VAT subjects is a Retail Trader (PE), which is defined as carrying out a direct delivery transaction to the final buyer (end-user). Based on Tax Regulation Number PER-03/PJ/2022, the requirements to become a PE plus the submitted BKP/JKP are not used for production activities first. This study aims to find out whether the determination of the classification of PKP PE based on PER-03/PJ/2022 is in accordance with the VAT Law and the requirements for classifying PE have fulfilled the principle of fairness. This study uses a juridical-normative method with a statutory and conceptual approach. This research gives the result that the Directorate General of Taxes issues regulations based on the authority of a delegation from the Minister of Finance and its main task is to formulate and implement policies in the field of taxation. Related to the additional conditions for determining PE, it deviates from the VAT Law because it is not regulated in the VAT Law, while the position of PER-03/PJ/2022 based on State Administrative Law is a policy regulation (beleidsregel). Based on Article 8 of Law no. 12 of 2011, PER-03/PJ/2022 does not include legal rules that are recognized by the legal system in Indonesia but their existence is recognized because there is authority obtained (delegation) and when viewed from the principle of justice, the addition of these conditions has saved a sense of justice because it results in PE who should be included in the category are not classified as PKP PE so that they cannot enjoy the facilities as PKP PE based on the VAT Law.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88162399","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":"Juridical Analysis of the Roles and Responsibilities of a Notary Against Deeds that are not read before the Parties","authors":"Vania Bella Tumiur Rohana Boru Simorangkir, A. Musyafah","doi":"10.55173/yurisdiksi.v19i1.179","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.179","url":null,"abstract":"As a public official, a Notary has a role and obligation to ensure that what is in accordance with the wishes of the parties. A notary has the obligation to read the deed to the parties and write a statement of the circumstances of the appearer when he appears before the notary along with the reasons or statement of the deed not being read in the cover of the deed which is a provision contained in the law. If there is a misunderstanding between the parties regarding the preparation of the deed and causes ambiguity over the deed made, then the strength and usefulness of the notary deed needs to be questioned and also regarding the responsibility for the role of the notary who deliberately does not read the deed before the parties. In this study the aim is to examine further the role of the Notary in deed that is not read out before the parties and regarding the validity of the deed that is not read out. The research method used in this study is normative juridical, which is statutory research. It is carried out by examining problems using regulations that are related and relevant to the problem, in this case the rules that have to do with the field of notary law, namely UUJN and the Code of Ethics. Notary Public. The results of the study are that reading the deed is an obligation that must be carried out by a notary and if the notary's deed is not read out it will cause the deed to be null and void and the strength of proof becomes a private deed.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91110064","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 Responsibilities of Taxpayers Intentionally Not Reporting SPT Correctly","authors":"Rogantino Sampetua Pasaribu, Jurnal Wacana, Hukum Dan, Sains, Universitas Merdeka Surabaya","doi":"10.55173/yurisdiksi.v19i1.178","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.178","url":null,"abstract":"The source of revenue in Indonesia was divided into two: domestic revenue and foreign revenue. In this regard, tax was one of the sources of domestic revenue. The tax was also one of the largest revenue sources for Indonesia. The tax collected by the state on its citizen included income tax, value added tax, sales tax on luxury goods, revenue stamp, and certain land and building tax. Likewise one of the cases that would be analyzed by the recent research was how was the legal sanction given to the taxpayers who intentionally not reporting tax return properly. Thus, it could reduce state income and hamper public welfare. Such problem was really unfortunate and unexpected since this problem could lead state losses in terms of infrastructure development or national or international economy. The research design used in arranging this recent research was normative research. Article 39th of Tax Law has regulated that whoever deliberately failed to submit his tax return, or submit the tax return, but the information and content was false and incomplete, which might harm state revenue, would be subject to criminal sanction. The fulfillment in tax payment was really required, but when this thing was not fulfilled by those taxpayers, they would be subject to legal sanction, since they did not fulfill what they were supposed to do. The sanction would be in form of administrative sanction and also criminal sanction. Those legal sanctions were more prioritized for the taxpayers who deliberately failed to submit their tax return properly, which might subject them to legal sanction.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84514235","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":"Authority of The State Administrative Court In Handling And Resolving Land Cases","authors":"Gunawan, Hendri Darma Putra","doi":"10.55173/yurisdiksi.v19i1.185","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.185","url":null,"abstract":"lawsuit/dispute, because this concerns the authority of the judicial body, such as the authority of the State Administrative Court related to handling and resolving land disputes. Therefore, the purpose of this research is to analyze and find out about the authority of the Administrative Court in handling and resolving land cases. This research method is normative juridical. Normative juridical is a method in normative legal research that analyzes secondary data. The secondary data is then analyzed in a qualitative juridical manner. The result of this study are as follows: The authority of the State Administrative Court in handling and resolving land cases is more about the correctness of formal administrative procedures, not authorized to hear “cases of ownership of land rights”, which are civil in nature, even though the land has been certified.\u0000 ","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"36 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80402771","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":"Juridical Review of the Civil Dispute Peace Deed Made Before Notary","authors":"Aliffianti Putri Irfani, Mohammad Roesli, Ebit Rudianto","doi":"10.55173/yurisdiksi.v19i1.149","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.149","url":null,"abstract":"The purpose of this study was to determine the legal position of a civil dispute settlement agreement and to determine the role of a notary based on position in making a civil dispute settlement agreement. The research method uses descriptive methods to explain, describe, and describe in accordance with the problems that are closely related to this research, and comparative methods to find similarities and differences of opinion by experts to be used as a comparison. The results of the research The legal position of the Peace Deed made before a notary is an authentic deed, which has legal force that can be used as the strongest and most complete evidence. This peace deed guarantees the rights and obligations of the parties for the sake of certainty, order, and legal protection for interested parties in the civil dispute settlement process. Therefore, the peace deed is written evidence, the strongest and most complete and can make a real contribution to dispute resolution quickly and cheaply. The peace deed made before a notary has a legal standing against the court's decision as a complete means of proof and the authority of the notary in making a peace deed as his position as a public official authorized to make authentic deeds, the notary is also authorized to be a mediator as regulated in Law Number 2 of 2014 concerning Amendments to Law Number 30 of 2004 concerning the Position of a Notary (hereinafter referred to as the Notary Law) according to the Notary Law a notary may not.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75253337","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 Position of Creditors of Individual Collateral Holders In Insolvency Law","authors":"Afilia Dinda Dhiya Ulhaq","doi":"10.55173/yurisdiksi.v19i1.173","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.173","url":null,"abstract":"This researcher aims to find out about the rights of creditors of individual collateral holders in the norms of Law No. 37 of 2004 on Insolvency and Delay of Debt Payment Obligations. The researcher's method uses norrmative law with a statutory problem approach and a conceptual approach. Broadly speaking, the position of individual guarantees in the norms of the Bankruptcy Law if the insurer and debtor are declared bankrupt simultaneously, then it is a concurrent creditor and all the assets of the insurer as bankruptcy property. In the process of managing and releasing bankruptcy property, that the position of concurrent creditors in the process of division of bankruptcy property is at the bottom, because in principle it can but if the creditors are many while the property is few, then potentially do not get the share or even if it can be very small percentage. So that the position of creditors of individual collateral holders who are concurrent creditors is very weak in the process and distribution of bankruptcy property. When the debtor is declared bankrupt while the insurer is not declared bankrupt, then all the assets of the insurer do not include bankruptcy property. So creditors have the right to make a default lawsuit in accordance with Article 1243 kuhper to the insurer, if the process and enactment of the debtor's bankruptcy property is insufficient creditor debt. The mechanism of fulfilling achievements to individual guarantee holder creditors, namely creditors can execute the collateral object directly without having to apply for bail and execution to the court, because after the bail object is registered with the guarantee institution, the certificate will be issued as a guarantee that has executory power.\u0000 ","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88834183","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 Review Of Granting Of Building Utilization Rights (HGB) For 160 Years To Investors In The Capital City Of The Nusantara Development (IKN)","authors":"Abdul Zaini, Muhammad Syihabuddin, Wiranti, Wiwit Wijayanti","doi":"10.55173/yurisdiksi.v19i1.175","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v19i1.175","url":null,"abstract":"The purpose of this writing is to understand the policies issued by the Government of Indonesia through the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) offering incentives for building use rights (HGB) for up to 80 years and even up to 160 years for investors in Mrs. Archipelago City (IKN). Laws and regulations regarding the term of building use rights have been regulated in law number 5 of 1960 concerning basic agrarian regulations, other laws and regulations which also regulate building use rights are in Government Regulation Number 18 of 2021 concerning management rights. , Land rights, apartment units and land registration, the HGB period according to this law is given for a maximum period of 30 years, extended for a maximum period of 20 years and renewed for a maximum of 30 years. The research method used in this paper is a type of normative research that analyzes the Granting of Building Use Rights (HGB) for 160 years to Investors for the Development of the Archipelago Capital City (IKN). This normative research emphasizes written documents such as laws and regulations, court decisions, legal theories and opinions of scholars. The granting of Building Use Rights to investors for the development of the Archipelago Capital City cannot be given at the same time, Extension and renewal of HGB for 160 years, but Building Use Rights for 30 (thirty) years are given then extended for 20 (twenty) years, and renewal is carried out for 30 (thirty) years after the expiry of the land with the Right to Build, it will return to become Land directly controlled by the State or Land with Management Rights.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81070200","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":"PTSL Program in the Context of Conflict Prevention and Land Disputes","authors":"Hascaria Budi Prasetyo","doi":"10.55173/yurisdiksi.v18i4.180","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v18i4.180","url":null,"abstract":"That the status of land ownership in Indonesia is still not completely registered, for example customary landin a few Territories in Indonesia are still not registered, so in order to obtain proof of land ownership, parties who control customary property rights must submit an application for land registrationfirst time through the local land office. Often, in several cases, customary land cannot be registered due to various reasons, such as a lack of information or the unavailability of a fee to register the land. Customary land that has not been registered will result in the vulnerability of land disputes or conflictsin later days, and this is anticipated by establishing a Complete Systematic Land Registration procedure by the Government through the Ministry of Agrarian Affairs and Spatial Planning with the APBN/APBD budget. The purpose of this legal research is nothing elseis as a means of adding knowledge in the field of law which is expected to be of benefit to practitioners and the public. Methods This legal research uses a normative juridical research method which is carried out by examining literature or secondary data using a conceptual, statutory and case approach. The results of this study are that PTSL can be a solution for the Government in completing the programcertification all plots of land that exist on Indonesian soil and can prevent and know which land plots will have the potential for conflict, the benefits of PTSL can also reduce the potential for misconduct by village officials in providing land history documents or proof of physical ownership of customary land. That PTSL has a series of procedures that are passed by involving the village to get maximum results in issuingcertificate which is the spearhead of the PTSL activities. The series of PTSL procedures, namely planning, location determination, preparation, formation and determination of the PTSL adjudication committee and task force, counseling, collection of physical data and collection of juridical data, research on juridical data to prove rights, announcement of physical data and juridical data and their ratification, confirmation of conversion, recognition of rights and grant of rights, bookkeeping of rights, issuance of certificates of land rights, documentation and submission of activity results and reporting.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"103 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80312389","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":"Discrimination On The Immigrants: Migration Venezuelan To The Colombia","authors":"Yordan Gunawan, Arqam Muhammad Amrullah, Muhammad Fauzi","doi":"10.55173/yurisdiksi.v18i4.88","DOIUrl":"https://doi.org/10.55173/yurisdiksi.v18i4.88","url":null,"abstract":"Venezuela is facing a severe economic, political, and social crisis, with acute shortages of food, medicine, and other basic goods. At the same time, large numbers of Venezuelans left the country to migrate, causing Latin America to be hit by a massive migration crisis that never happened before. On the other hand, the Venezuelan population who migrated, especially to Colombia, experienced discrimination. Covid 19 is also making the Venezuelan conditions worsen, along with shortages of food, medicine, and health, as well as access to social services. This research aims to analyze various aspects of the Venezuelan immigrant crisis in recent years. Emphasis is placed on the importance of regional migration issues and the participation of the international community. The research used normative juridical legal research methods. The main points of this research are: a) The main social, economic, and political factors related to the humanitarian crisis, especially discrimination and migration issues in Venezuela; b) Venezuelan Migration and Refugee Issues; c) Response and participation of the international community, with particular emphasis on the activities of the European Union, the United Nations, and Latin America, in particular, Colombia. The results of this research are the discrimination that refugees from Venezuela receive due to the lack of funds they must migrate due to a corrupt government which results in them looking for easy and inexpensive alternatives to flee to other countries.","PeriodicalId":33055,"journal":{"name":"Yurisdiksi Jurnal Wacana Hukum dan Sains","volume":"210 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74602371","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}