Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat最新文献

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Penggunaan Klausa Eksonerasi dalam Perjanjian Kerja antara Pekerja dengan Pengusaha di Indonesia 在印尼工人与企业家之间的劳动协议中使用了Eksonerasi条款
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-08-25 DOI: 10.55809/tora.v9i2.239
Handika Faqih Nugroho
{"title":"Penggunaan Klausa Eksonerasi dalam Perjanjian Kerja antara Pekerja dengan Pengusaha di Indonesia","authors":"Handika Faqih Nugroho","doi":"10.55809/tora.v9i2.239","DOIUrl":"https://doi.org/10.55809/tora.v9i2.239","url":null,"abstract":"An exoneration clause is a clause whose contents are more in favor of a party with a higher position in casu a work agreement whose position is more dominant or higher is the employer, so that this exoneration clause can cause harm to workers whose position is below the employer, even though the agreement recognizes the principle of freedom of contract , but there is nothing that explicitly limits the use of exoneration clauses in work agreements. In answering these problems, this paper uses a normative method by collecting data from literature studies in the form of labor law regulations in Indonesia, doctrines, and court decisions. The results of this study are that work agreements may use exoneration clauses with limitations that do not differ from Article 1320 KUHPER jo. Article 52 of the Labor Law and the legal protection of workers who are harmed by the exoneration clause in the work agreement can carry out bipartite or conciliation to make an addendum/amendment to the work agreement or workers can cancel it in court if the work agreement contained in the exoneration clause differs from the terms of the validity of the work agreement.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125034608","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
REHABILITASI BAGI PECANDU NARKOTIKA OLEH POLDA METRO JAYA UNTUK MENEKAN PEREDARAN GELAP NARKOTIKA DI JAKARTA 由METRO JAYA警察局对吸毒者的康复以遏制雅加达的毒品走私
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-08-22 DOI: 10.55809/tora.v9i2.214
Armunanto Hutahaean, Dina Agustina
{"title":"REHABILITASI BAGI PECANDU NARKOTIKA OLEH POLDA METRO JAYA UNTUK MENEKAN PEREDARAN GELAP NARKOTIKA DI JAKARTA","authors":"Armunanto Hutahaean, Dina Agustina","doi":"10.55809/tora.v9i2.214","DOIUrl":"https://doi.org/10.55809/tora.v9i2.214","url":null,"abstract":"Narcotics become an extraordinary threat for human life. The development of drugs trafficking is very fast due to the increasing number of users or addicts. Nowadays, based on data from National Narcotics Agency (BNN), there are almost five  million narcotics addicts in Indonesia. These narcotics addicts are mostly spread in big cities such as Jakarta, Surabaya, Medan, Makassar and Bandung. Jakarta as the capital city of Indonesia, center of economy, trade and business is the city with the largest population of narcotics addicts. There are so many  narcotics dealers carry out their illicit actions in Jakarta. It can be confirmed that there are always narcotics dealers in every subdistrict. The narcotics dealers do not stop offering these illicit narcotics to buyers who come timeless. Even the law enforcement seems unable to suppress the narcotics traficking. In fact, it often happens that the narcotics users change their status to be narcotics dealers after the law enforcements are conducted by the law enforcement officials. Therefore,it is neccessary to find the right solutions to suppress the drugs trafficking so that it does not become a very dangerous threat anymore namely by decreasing the narcotics user, one of the right ways is rehabilitation for the narcotics users.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125104468","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
Criminal Sanctions and Legal Protection of Victims against the Crime of Fornication of Minors 猥亵未成年人罪被害人的刑事制裁与法律保护
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-08-22 DOI: 10.55809/tora.v9i2.207
R. Siregar, Frichia Saragih, Petrus Irwan Panjaitan, Yuni Artha Manalu
{"title":"Criminal Sanctions and Legal Protection of Victims against the Crime of Fornication of Minors","authors":"R. Siregar, Frichia Saragih, Petrus Irwan Panjaitan, Yuni Artha Manalu","doi":"10.55809/tora.v9i2.207","DOIUrl":"https://doi.org/10.55809/tora.v9i2.207","url":null,"abstract":"Some of the events are quite an impact on the victim is a felony obscenity. However, this is not a necessarily rule out the existence of criminal acts committed by children. So it’s necessary to apply a legal sanctions and special protection in cases involving these children. As this research highlight the implementation of legal sanctions on minors in cases that will be raised related to fornication by children with Verdict Number 2/ Pid.Sus.Anak/ 2018/ PN PMS. This research is an empirical sociological study, which collects field data for further analysis of the data with the applicable legal rules. The result of this research is the practice of legal sanctions on subject of minors through Verdict Number 2/ Pid.Sus.Anak/ 2018/ PN PMS to a children regarding the sentence of 1 (one) year incarcerated and 3 (three) months of job training has been in accordance with applicable legal rules. Caused the subject is a minor, a child who is 15 (fifteen) years old, based on Law Number 11 of 2012 on The Criminal Justice System of Children, legal protection for minors of victims has been carried out such as legal assistance, psychological assistance, and ensuring that the child still get them rights as a child in society such as receiving education, socializing, and so on, the right not to be covered by the media, in collaboration with the Indonesian Child Protection Commission (“KPAI”) in terms of the victim’s psychology and social issues of the victim.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"60 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114038027","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
Sengketa Amandemen Akta Perdamaian PKPU Homologasi dan Perbandingan dengan Hukum Kepailitan Amerika Serikat (Studi Kasus: Kepailitan PT APOL dan PT Berlian Tangker) 《联合议定书和平法》修正案与美国议会议定书相比的争议(案例研究:PT APOL劳动和PT钻钻钻)
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-08-22 DOI: 10.55809/tora.v9i2.220
S. Khairunnisa, Arman Nefi
{"title":"Sengketa Amandemen Akta Perdamaian PKPU Homologasi dan Perbandingan dengan Hukum Kepailitan Amerika Serikat (Studi Kasus: Kepailitan PT APOL dan PT Berlian Tangker)","authors":"S. Khairunnisa, Arman Nefi","doi":"10.55809/tora.v9i2.220","DOIUrl":"https://doi.org/10.55809/tora.v9i2.220","url":null,"abstract":"There is no provision in Indonesian bankruptcy law that states that the Accord in bankruptcy can be amended outside the court, but in fact this happens. The problem discussed in this research is how the provisions regarding the amendment of the Accord in Indonesia are viewed from theory and applicable law and how this provision is compared in Indonesian and American bankruptcy law. This problem is answered with normative juridical research method. The results showed that amendments to the Accord outside the court cannot be made, although it is not specifically regulated in the Bankruptcy and PKPU Law. The argument is based on the urgency of the court's role in the process of validating the Accord and based on the systematic interpretation between the Civil Code and the Bankruptcy and PKPU Law. Thus, the existence of an amended Accord outside the court is not binding for debtors and creditors. Furthermore, as a comparison, American bankruptcy law justifies and regulates the amendment of the Accord and the cancellation of the Accord is optional, whereas Indonesia does not regulate and prohibits the amendment of the peace deed because it will eliminate the sanction of canceling the peace deed in the form of imposing bankruptcy status for the debtor. The suggestion on this issue is to provide a clear regulation in Indonesian bankruptcy law on the amendment of Accord, either through amendments to existing laws or through the establishment of implementing regulations.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131177852","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
UNDANG – UNDANG PERLINDUNGAN DATA PRIBADI MEMPERKUAT UNDANG – UNDANG PERBANKAN DALAM MENJAGA RAHASIA DATA NASABAH DAN UNTUK MELINDUNGI DATA PRIBADI MASYARAKAT INDONESIA 《个人数据保护法案》加强了银行业保护客户数据和保护印尼公民个人数据的法案
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-04-27 DOI: 10.55809/tora.v9i1.212
Vicky Katiandagho, Diana Darmayanti Putong, Isye Junita Melo
{"title":"UNDANG – UNDANG PERLINDUNGAN DATA PRIBADI MEMPERKUAT UNDANG – UNDANG PERBANKAN DALAM MENJAGA RAHASIA DATA NASABAH DAN UNTUK MELINDUNGI DATA PRIBADI MASYARAKAT INDONESIA","authors":"Vicky Katiandagho, Diana Darmayanti Putong, Isye Junita Melo","doi":"10.55809/tora.v9i1.212","DOIUrl":"https://doi.org/10.55809/tora.v9i1.212","url":null,"abstract":"In this digitalization era, the personal data is something that must be made by all humans, no exeception also for Indonesia people the submission of personal data such as ID cards, email addresses and so on to certain parties to be accessed, allows humans to live an easily, affectively and efficiently life. However, the level of crime that takes advantage of the convenience in the increasingly high digitalization era has forced the country to immediately make rules that regulate, both regulations and sanctions for anyone who unlawfully uses other people’s personal data for profit, which makes Indonesia citizens can live a good life and get legal guarantees regarding the confidentiality of their personal data.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127660179","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
PENGGUNAAN INFORMASI DEBITOR DARI SISTEM LAYANAN INFORMASI KEUANGAN OTORITAS JASA KEUANGAN (SLIK OJK) SEBAGAI ALAT BUKTI PERMOHONAN PKPU 从财务信息服务系统(SLIK OJK)中使用债务人信息服务系统(SLIK OJK)作为PKPU申请的证据
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-04-26 DOI: 10.55809/tora.v9i1.209
Jimmy Simanjuntak
{"title":"PENGGUNAAN INFORMASI DEBITOR DARI SISTEM LAYANAN INFORMASI KEUANGAN OTORITAS JASA KEUANGAN (SLIK OJK) SEBAGAI ALAT BUKTI PERMOHONAN PKPU","authors":"Jimmy Simanjuntak","doi":"10.55809/tora.v9i1.209","DOIUrl":"https://doi.org/10.55809/tora.v9i1.209","url":null,"abstract":"Suspension of debt payment (PKPU) is an Indonesian Bankruptcy Law instrument to resolve disputes over receivables through reconciliation between debtors and creditors, so that debtors can continue their business. Parties that can submit a PKPU application are creditors and debtors themselves. If the creditor submits an application for PKPU against the debtor, then the creditor is obliged to simply prove the fulfillment of Article 2 paragraph (1) of the KPKPU Law, where the debtor has more than one creditor and there is a debt that is due and collectible. This study aims to analyze the use of debtor information from SLIK OJK which is used as valid evidence, to fulfill the requirements of Article 8 paragraph (4) jo. Article 2 paragraph (1) of the KPKPU Law in the PKPU application submitted by creditors. In the event that the creditor is a business entity in the banking sector, in the case of a commercial bank, it has the right to access debtor information from the OJK SLIK as stipulated in Article 2 paragraph (1) jo. Article 14 paragraph (2) POJK 18/POJK.03/2017, the creditor can submit debtor information from SLIK OJK as evidence to prove the existence of other creditors who have receivables from the same debtor. The validity of using debtor information from SLIK OJK as evidence is confirmed by Decision No. 92/Pdt.Sus-PKPU/2023/PN Niaga.Jkt.Pst. however, the use of data from the OJK SLIK in submitting PKPU applications must be carried out with caution and limited to the existence of debtors' debts contained in the OJK SLIK data.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125013920","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
TINJAUAN PERLINDUNGAN HUKUM TERHADAP PELAKU LAYANAN KESEHATAN SECARA ONLINE 法律对卫生保健工作者的保护审查
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-04-26 DOI: 10.55809/tora.v9i1.211
Diana Darmayanti Putong
{"title":"TINJAUAN PERLINDUNGAN HUKUM TERHADAP PELAKU LAYANAN KESEHATAN SECARA ONLINE","authors":"Diana Darmayanti Putong","doi":"10.55809/tora.v9i1.211","DOIUrl":"https://doi.org/10.55809/tora.v9i1.211","url":null,"abstract":"Health is a crucial factor in human life. It is an important element in achieving the common welfare and is enshrined in the Preamble of the Constitution of the Republic of Indonesia of 1945 concerning the general welfare. Therefore, health is considered a basic need and a right for every individual. In recent decades, the disciplines of medicine and law have become increasingly intertwined. Online health services have become one of the breakthroughs today that are expected to provide effective and efficient health services. This online health service is commonly known as an online clinic. Online clinic services have both positive and negative impacts. On one hand, online clinic services facilitate the process of health services between doctors and patients without being limited by distance. However, online clinics can threaten patient confidentiality. There are also issues in medical practice in online services because the diagnosis process is carried out online without face-to-face contact with the patient, which could lead to misdiagnosis of patients. This article focuses on the legal protection for online clinic practitioners. The result of this article is that the legal status of online clinics in Indonesia is still unclear because there is no specific regulation that governs online clinics in legislation. Therefore, there is a legal vacuum in the practice of online clinics.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129038477","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
ANALISIS PELAKSANAAN PERKAWINAN BEDA AGAMA DI INDONESIA 对印尼实行不同宗教婚姻的分析
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-04-18 DOI: 10.55809/tora.v9i1.194
Elia Juan Markus, Rr Ani Wijayati, L. Pandiangan
{"title":"ANALISIS PELAKSANAAN PERKAWINAN BEDA AGAMA DI INDONESIA","authors":"Elia Juan Markus, Rr Ani Wijayati, L. Pandiangan","doi":"10.55809/tora.v9i1.194","DOIUrl":"https://doi.org/10.55809/tora.v9i1.194","url":null,"abstract":"Every human being must establish a relationship between men and women which then leads to the level of marriage. In carrying out a marriage, it must be based on the provisions of laws and regulations, but in the development of the times, marriages occur between men and women of different religions. Interfaith marriage itself is a relationship between a man and a woman who want to form a family (household) by adhering to different religions and beliefs. Marriages of various religions can be found in various areas, both urban and rural. Based on Article 2 paragraph (1) and paragraph (2) Law Number 1 of 1974 concerning Marriage states that (1) \"Marriage is legal, if it is carried out according to the laws of each religion and belief.\" (2) Each marriage is recorded according to the applicable laws and regulations, so that it can be said that marriages can be carried out in accordance with their respective religions and beliefs and to obtain validation of interfaith marriages must go through a court judge's decision.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115716082","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
PEMBERLAKUAN INPRES NO. 1 TAHUN 2022 TENTANG OPTIMALISASI PELAKSANAAN PROGRAM JAMINAN KESEHATAN NASIONAL DALAM RANGKA MENYEHATKAN BPJS KESEHATAN 总统就职典礼。2022年关于健康促进健康BPJS国家健康保障计划的优化实施计划
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-04-18 DOI: 10.55809/tora.v9i1.165
Aqris Syaid
{"title":"PEMBERLAKUAN INPRES NO. 1 TAHUN 2022 TENTANG OPTIMALISASI PELAKSANAAN PROGRAM JAMINAN KESEHATAN NASIONAL DALAM RANGKA MENYEHATKAN BPJS KESEHATAN","authors":"Aqris Syaid","doi":"10.55809/tora.v9i1.165","DOIUrl":"https://doi.org/10.55809/tora.v9i1.165","url":null,"abstract":"One of the most striking problems that BPJS Kesehatan has experienced for almost 8 (eight) years of managing the National Health Insurance is the existence of a deficit in the BPJS Health Social Security Fund. Even though in 2021 there has been a surplus of the Social Security Fund for Health, the potential for a deficit to occur again in 2023. In order to overcome the potential threat of a deficit in the Social Security Fund for Health BPJS or in order to make the Social Security Fund always healthy (surplus) BPJS Health, the Government makes and enforces Presidential Instruction Number 1 of 2022 concerning Optimization of the Implementation of the National Health Insurance Program which basically requires every Indonesian citizen to become a National Health Insurance Participant of BPJS Health in active status as a requirement to get 8 (eight) ) public service. The Presidential Instruction is used by the Government as a means or tool in an effort to achieve the desired ultimate goal, namely so that there will be no more deficits in the Social Security Fund for Health BPJS, thereby no longer burdening the APBN. Whereas the drafting and enactment of Presidential Instruction Number 1 of 2022 concerning Optimizing the Implementation of the National Health Insurance Program still does not fulfill the law aspired to by the Indonesian constitution, namely a law that provides a sense of justice, certainty and prosperity. This writing aims to explain and find out about the enactment of Presidential Instruction Number 1 of 2022 concerning Optimization of the Implementation of the National Health Insurance Program as a legal norm that is currently in effect (ius contitutum) through studies, studies and analysis of research methods so that it can be known regarding the accuracy of the choice of application of norms the law in the legal perspective aspired to by the State Constitution, namely law that has justice, certainty and welfare (ius constituendum).","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128646102","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
KEWAJIBAN PEMBAYARAN ATAS PELIMPAHAN UTANG PAJAK PEWARIS KEPADA AHLI WARIS DIPANDANG DARI ASPEK HUKUM PERDATA 从民法的角度来看,支付继承人的税收债务的义务
Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat Pub Date : 2023-04-18 DOI: 10.55809/tora.v9i1.200
Vonny Kristanti Kusumo
{"title":"KEWAJIBAN PEMBAYARAN ATAS PELIMPAHAN UTANG PAJAK PEWARIS KEPADA AHLI WARIS DIPANDANG DARI ASPEK HUKUM PERDATA","authors":"Vonny Kristanti Kusumo","doi":"10.55809/tora.v9i1.200","DOIUrl":"https://doi.org/10.55809/tora.v9i1.200","url":null,"abstract":"Taxes are the biggest source of state revenue in financing the budget related to development and state interests. The Directorate General of Taxes (DGT) is an institution that is given coercive powers for the benefit of state revenues originating from taxes, which has the duty and authority to manage state revenues originating from tax collections and has the goal that tax collection can run properly and effectively so that can facilitate the needs of the country's development. Unfortunately there are too many regulations in the field of taxation that are enforced and changes are very dynamic, so that taxes become something that is not understood by the public as taxpayers who are also tax subjects. Ignorance of taxpayers often harms them in the event of a tax debt overflow. And because the tax rules are very numerous, complicated and very dynamic, making taxpayer losses increase due to their negligence in understanding tax regulations. If a Taxpayer has ever had a tax debt that has not been paid during his life, then when the Taxpayer dies, the Government does not consider the tax debt paid off and the tax collection is still valid. This study uses a normative juridical research method, with a statutory approach based on primary and secondary legal materials.","PeriodicalId":355257,"journal":{"name":"Jurnal Hukum to-ra : Hukum Untuk Mengatur dan Melindungi Masyarakat","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132569021","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
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