{"title":"Analysis of tax law on income tax for construction services business","authors":"Victoria Pasari Putri","doi":"10.59651/relae.v14i2.94","DOIUrl":"https://doi.org/10.59651/relae.v14i2.94","url":null,"abstract":"This study aims to analyze the implementation of the provisions Article 4 paragraph (2) letter d of the Income Tax Law and Article 23 paragraph (1) letter c number 2 of the Income Tax Law regarding the withholding of income tax for construction services businesses and the application of deductions to Article 23 paragraph (1) letter c number 2 of the Income Tax Law regarding business income tax deductions construction service? This research was conducted at CV. Mandala Putra and Office Services, counseling, and tax consulting in North Toraja Regency. The method used in this study was field research where data collection was carried out by interviewing and taking into account the books and applicable laws and regulations. The data obtained were then analyzed qualitatively and presented descriptively. The results of this study indicate: 1). Implementation of the provisions of Article 4 paragraph (2) letter d and Article 23 paragraph (1) letter c number 2 of the Income Tax Law related to the withholding of income tax for construction services businesses, namely the existence of a qualification requirement intended in the form of a business entity certificate issued by a construction service development agency for tax imposition which are final due to certificates and non-certified business entities are subject to non-final tax 2). In applying the tax of Article 23 paragraph (1) letter c number 2 in the construction service business, it is carried out by the cutting party by first making a billing ID, then paying it through a Perception Bank that has been approved by the Ministry of Finance. The payment due date is the 10th, one month after the month the income tax is due. After that Reporting is done by the cutting party by filling out Periodic Income Tax Return Article 23, then you can report it through the online tax report feature or free efiling on Online Tax. The reporting due date is the 20th, a month after the month the income tax is due.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123484885","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":"Implementation of government policies in small and medium industry development in Sidodadi Village Biru-Biru District Deli Serdang Regency","authors":"Mala Antika","doi":"10.59651/relae.v14i2.87","DOIUrl":"https://doi.org/10.59651/relae.v14i2.87","url":null,"abstract":"The research method used is field research (field research) or what is called a descriptive qualitative method, which will later describe the facts that happened, so that a conclusion can be found. The findings of this thesis are that the method for developing the opaque cracker industry in Sidodadi Village is by marketing various innovative opaque cracker products. The elements that hindered the development of the industry were insufficient capital, lack of raw materials, and previous lack of cooperation between business owners and the government, so that of the 5 (five) opaque industries that were established previously, 2 (two) of them were bankrupt. So with the incident that caused a decline in the economy in the village Sidodadi, there needs to be a government and more attention to contribute to the existing industry. And the government policy is the need for industrial owners to complete the requirements for establishing an MSME, the existence of capital assistance provided to the industry, providing marketing method training to employees in order to increasing sales, and assistance from the government and other institutions in terms of providing production equipment assistance to increase the production of opaque crackers.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123954542","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":"Criminal action of abortion rape health perspective legal and Islamic law","authors":"Miftahul Utami","doi":"10.59651/relae.v14i2.81","DOIUrl":"https://doi.org/10.59651/relae.v14i2.81","url":null,"abstract":"This study aims to find out the provisions and what abortion as a result of rape is like in 3 aspects, namely Health, Law and Islamic law. The results of the study show that abortion due to rape in terms of health, the law and Islamic law both allow abortion to be carried out due to the health condition of the prospective mother which can be disrupted, such as psychological and physical injuries experienced by the victim. 61 of 2014 Concerning Reproductive Health However, by looking at his condition, that the defendant was a child victim of rape and made considerations in the Law on the Legality of Rape Abortion, then in Decision No. 5/PID.SusAnak/2018/Pn MBN the defendant was found guilty. However, by looking at the conditions that the defendant is a child victim of rape and made considerations for the Law on the legality of rape abortion, then in Decision No. 6/Pid.Sus-Children/2018/Pt and enact Law No. 36 of 2009 concerning Health, PP no. 61 of 2014 concerning Reproductive Health and the MUI Fatwa as the basis for the law on the legality of rape abortion, it is hoped that it can be enforced in the fairest way possible for rape victims who have abortions as relief for the losses that have been experienced by rape women. However, abortion also cannot be done carelessly because the right of the fetus to live is protected by Article 23 of 2009 concerning Child Protection. Cases of abortion rape have occurred in Indonesia, one of which is a 15-year-old boy who was charged with having an abortion as a result of rape by his older sibling.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132473377","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 protection for reporting witnesses in matters of narcotics and psychotropics","authors":"Arif Budi Setiawan","doi":"10.59651/relae.v14i1.56","DOIUrl":"https://doi.org/10.59651/relae.v14i1.56","url":null,"abstract":"In writing this thesis, the writer discusses the issue of Legal Protection for Reporting Witnesses in the matter of Narcotics and Psychotropics. As an effort to find out the form of legal protection provided by the Police to reporting witnesses and to find out the methods and capabilities of law enforcement officials or the police in providing protection in accordance with Law No. 22 of 1997 and Health Law No. 23 of 1992 and provide an explanation of the rule of law and side effects Narcotics and psychotropics, as well as legal sanctions for reporting witnesses who know about the crime of Narcotics but do not report and legal sanctions for officers who do not shoot reporting reports. So the approach method used is sociological juridical, studying the applicable legal provisions and the reality that occurs in practice. Then all existing data were analyzed descriptively qualitatively. Based on the research, the authors get answers to existing problems that legal protection for witnesses means providing protection for witnesses to be protected by legal instruments. The form of legal protection provided by the police is in the form of embezzlement of the identity of the complainant and not presenting witnesses in court. Efforts made by the police in providing legal protection for reporters of Narcotics and Psychotropics problems are by providing training to police officers on the operandi and distribution system of Narcotics and the types of Narcotics and the side effects they cause. Meanwhile, legal sanctions for reporters who know but do not report will be subject to legal sanctions Article 65 Law No. 5 of 1997 and for officers who do not shoot the witness' report can be subject to administrative sanctions in the form of a warning, scoring or transfer to police officers who do not announce the reporting report.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"540 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115884690","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":"Settlement of disputes peacefully regarding the territorial boundaries between the two countries (analysis of cases of shootings of Indonesian citizens in Timor Leste)","authors":"H. Yuliyanto","doi":"10.59651/relae.v14i1.69","DOIUrl":"https://doi.org/10.59651/relae.v14i1.69","url":null,"abstract":"In this research the author uses the Normative Juridical method which uses secondary data as the main material in the preparation of this thesis with Content Analysis techniques, namely secondary data that is interpreted and connected with legal expert opinions to obtain conclusions so as to obtain thorough and comprehensive research results. Based on the results of the research, it is obtained that to resolve the border dispute between the two countries by using conciliation between the two countries by forming a conciliation commission for a span of three months to obtain results about the causes of border disputes caused by the shooting of Indonesian citizens. This conciliation is intended to provide a mandate or order to the conciliation commission about who is responsible for the shooting and then provide a way to determine the territorial boundary between the two countries. The second way is to use an Inquiry involving an independent team, the results of which will be made public for further action. The next step is to use Arbitration which is public if the two methods above are unable to overcome the problem. The arbitration in question is a semi-court to try the perpetrators of the shooting as well as establish a clear boundary between the two countries so that in the future the same dispute does not occur. The effort that can be taken by Indonesia to realize justice for the victims of the shooting is to submit a strong protest note against this shooting case and clarify the incident to Timor Leste if it does not get a good response is to terminate diplomatic relations because of the dangerous nature of the shooting action for peace in the border area. The next step would be a local court for the shooter in the jurisdiction of Timor Leste. This is an effective way to resolve border disputes without resorting to violence.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130833007","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":"Perspective on regulation of caning in the preparation of the criminal law code (KUHP) in the future","authors":"Eko Rinawan","doi":"10.59651/relae.v14i1.73","DOIUrl":"https://doi.org/10.59651/relae.v14i1.73","url":null,"abstract":"This writing aims to understand the reality of norms regarding the regulation of caning in qanuns or local regulations in the Province of Nanggroe Aceh Darussalam, then to explain how the weaknesses and advantages of regulation of caning as positive law, then to examine the perspective of regulation of caning in the Book of Laws Penal Code (KUHP) in the future as one type of alternative punishment that can be imposed by judges. As for the formal criminal law, it is regulated in the provisions of the Governor of Aceh Regulation Number 10 of 2005 concerning Technical Instructions for Implementation of the Caning Law. This caning punishment is felt to be able to deter the convict because it creates a greater embarrassment effect, resocializes the convict in society and is expected to be able to reduce the crime rate. Caning is a type of punishment that is physically painful. The emergence of many cons regarding its existence because the punishment of caning is considered to tend to degrade human dignity and it is everyone's right to be free from torture. Article 1 paragraph (3) provides a strong legal basis for unwritten laws that live in society regarding the application of customary criminal law. This is solely to fulfill the sense of justice that lives in a certain society. Whereas Article 1 paragraph (4) places caning as a source of material law. So the judge has the authority to multiply the laws that live in society and pass a criminal sentence based on his convictions.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121357262","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 the village head in handling inheritance disputes outside the court in the customary inheritance law of the Osing Tribe (Blambangan) (Study in Kemiren Village, Glagah District, Banyuwangi Regency)","authors":"Arief Yudistira","doi":"10.59651/relae.v14i1.72","DOIUrl":"https://doi.org/10.59651/relae.v14i1.72","url":null,"abstract":"The approach method used is sociological juridical, namely research that analyzes the role of the village head in society in relation to the applicable customary inheritance law. Research specifications using descriptive qualitative data analysis method, namely analytical methods based on field data and studies of problems in the literature. Based on the results of the research, the answers to the existing problems were obtained: (1) Efforts made by the Village Head were to find family trees from the parties, collect information regarding the origins of disputed assets, initiate deliberation meetings, propose alternative solutions to problems, provide necessary suggestions. (2) Inhibiting factors in dispute resolution, namely: it is difficult to know the status of the inheritance, constraints regarding limited witnesses, the human factor, the transfer of ownership rights to land without being recorded. Supporting factors in dispute resolution are: the Village Head has very strong influence, the attitude of the village community that views inheritance disputes as a disgrace, deliberations are conducted in a spirit of kinship, disputes in the District Court are considered more complicated, cost a lot and take a long time. In response to this, if in the distribution of inheritance there is a dispute, deliberations should always be held in the spirit of kinship and harmony to find the best solution that can be accepted by all parties. Counseling and cooperation with NGOs or with official institutions related to land disputes should continue to be pursued, so that people's knowledge will increase and therefore it is hoped that it can minimize inheritance disputes.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129833567","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":"Division of joint assets according to Dayak Kenyah customary law after a divorce occurs in terms of law number 1 of 1974","authors":"Fransiska Wendy Wijaya","doi":"10.59651/relae.v14i1.68","DOIUrl":"https://doi.org/10.59651/relae.v14i1.68","url":null,"abstract":"In this research, the author tries to explore how the division of common property is carried out according to Dayak Kenyah Customary Law due to one of the causes of marriage breakdown, namely divorce caused by the death of one of the parties or divorce love; caused by the wishes of both parties; caused by one of the parties having an affair or divorce cek cok and how the implementation of decisions that have been determined by the Customary Institution. The research method used is anthropological juridical by examining the realities that exist and apply in the Dayak Kenyah customary society related to the division of joint property after divorce and literature study of data from previous research and Law No. 1 of 1974. The result of this research related to the issue of division of joint property according to Dayak Kenyah Customary Law after divorce is that joint property absolutely belongs to the party declared innocent by the Customary Institution if the cause of the divorce is one of the parties having an affair or divorce caused by the death of one of the parties. As for divorce caused by the wishes of both parties, then the joint property is divided in half. The implementation of the decision stipulated by the Customary Institution is mandatory but there are still some of the Dayak Kenyah indigenous people who do not want to implement the decision and this is related to the beliefs or religion adopted by the Dayak Kenyah indigenous people so that pros and cons arise in the indigenous community itself.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"2007 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128668352","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":"Politics of infrastructure governance (case study of roads in Mijen Semarang City 2016 – 2018)","authors":"Af’idatun Nisak","doi":"10.59651/relae.v13i2.82","DOIUrl":"https://doi.org/10.59651/relae.v13i2.82","url":null,"abstract":"In the problems that exist in Mijen Semarang City itself, which later becomes the main discussion related to the construction of road infrastructure, especially city roads, which is one of the problems that can be seen from the study of urban politics. Mijen is the largest area but the least populated in Semarang City, which the author has examined about road infrastructure, especially city roads, because the practice of road construction in Mijen has increased to become an independent city. The research method that the author uses is a qualitative method with a critical political economy type of political economy approach, namely an approach that discusses the relationship between social structure, power structure and historical power relations. The influence of the regime on the allocation of roads in Mijen, if it is related to efforts to develop road infrastructure which is under the authority of the Public Works Department, civil society is still the object for the provision of goods and services needed to achieve prosperity. The results of field interviews can be concluded that the road infrastructure management model in Mijen Semarang City 2016 – 2018 is a democratic regime with a capitalist economy. The regime is the overall system of institutions involved in the economy (government and construction companies) and influence each other with the aim of helping the community to provide the goods and services needed to achieve prosperity. The influence of the regime on the allocation of roads in Mijen, if it is related to efforts to develop road infrastructure which is under the authority of the Public Works Service, civil society is still the object for the provision of goods and services needed to achieve prosperity. So that the suitability of urban political vision and mission with urban reality in Mijen Semarang City 2016 – 2018 is still dynamic.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134051314","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 protection of distributors for wholesale seller in payment agreements with the tempo system review of consumer protection laws No. 8 year 1999 and syafi'i school (case study of outdoor goods distributor Iwak-P Malang)","authors":"Qoidatul Khusnah","doi":"10.59651/relae.v13i2.88","DOIUrl":"https://doi.org/10.59651/relae.v13i2.88","url":null,"abstract":"In doing business, the business actor already recognizes the relationship between all wholesale sellers and in the payment agreement made at the distributor of outdoor goods, Iwak-P carries out with a tempo system that must pay half the price in advance, even though the seller or wholesaler has been given a waiver, they are also given 1 week to pay half the price and then in this distributor agreement there are still those who don't pay and end up experiencing arrears of capital that they want to deposit to the factory, the distributor still needs to place an order to the factory in order to send goods to other wholesalers. The type of research used in this research is empirical with a qualitative approach. Data collection methods that researchers use are interviews, literature and documentation. The number of informants in this study were 2 people, namely distributors and wholesalers. From the results of interviews with informants, the researcher then analyzed based on the Consumer Protection Act No. 8 of 1999 and the Syafi'i School. The conclusion from this study, that the practice of agreements made by distributors with wholesalers does not fulfill achievements, in Consumer Protection no.8 of 1999 that the rights and obligations of business actors are not carried out in good faith there are debt arrears by wholesalers which result in distributors experiencing losses for not directly depositing it at the factory. According to the Syafi'i school, there is no problem with the debt-receivable agreement due to the tempo system, because as long as it is the will of the distributor, because what is meant in qardh is that the contract knows no time limit. That the distributor at the time owed the wholesale seller based on sincerity and without coercion.","PeriodicalId":333456,"journal":{"name":"Requisitoire Law Enforcement","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125479655","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}