Journal Evidence Of Law最新文献

{"title":"COMPARATIVE STUDY OF THE IMPLEMENTATION OF ALTERNATIVE DISPUTES RESOLUTION (ADR) IN TAX AND CUSTOMS DISPUTES IN INDONESIA","authors":"A. Ardiansyah","doi":"10.59066/jel.v1i1.15","DOIUrl":"https://doi.org/10.59066/jel.v1i1.15","url":null,"abstract":"The implementation of Alternative Disputes Resolution (ADR) in customs disputes has not been carried out as the application of ADR in tax disputes in Indonesia has not been found. Is Indonesia deemed necessary to use ADR such as mediation as a settlement of tax and customs disputes. The research was conducted using a comparative approach to dispute resolution in the field of taxation in a number of countries. The results of the study conclude that it is possible for the parties involved in tax and customs disputes to resolve their disputes out of court by using mediation and negotiation facilities because the forms of settlement are very efficient and effective with practical, economical and uncomplicated procedures. The UK has been using mediation as an alternative to tax dispute resolution since 2011. Similar to Australia, the mediation process in the UK is facilitated to reach a mutual agreement through the help of a mediator. Strengthening the capacity of the Tax Court and the Tax Supervisory Committee as a tax ombudsman who participates in guaranteeing the rights of taxpayers. This strengthening is also accompanied by efforts to increase accountability and transparency. The role of the tax ombudsman in mediation has also been implemented in several countries, for example Prodecon in Mexico.","PeriodicalId":366150,"journal":{"name":"Journal Evidence Of Law","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122985387","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":"ANALISIS PUTUSAN TINDAK PIDANA PENGGELAPAN DENGAN STUDI KASUS PUTUSAN NOMOR 1011/PID.B/2017/PN.JKT.SEL DAN PUTUSAN KASASI NOMOR 250.K/PID/2018","authors":"Ii amiliyanti Amiliyanti, Warsifah Warsifah","doi":"10.59066/jel.v1i1.20","DOIUrl":"https://doi.org/10.59066/jel.v1i1.20","url":null,"abstract":"This study aims to determine how the judge's consideration in deciding the criminal case and the legal relationship. In the results of this study, the South Jakarta District Court Judge concluded that the case was not a criminal act but a case of competition in civil society based on a cooperation agreement between the two parties and It is proven that one of the parties committed a breach of promise (default). This research uses a normative juridical approach, namely by reviewing or analyzing secondary data in the form of secondary legal materials by understanding the law as a set of regulations or positive norms in the statutory system regulate human life. From the research conducted, the authors obtained the following results: The judge at the South Jakarta District Court concluded that the case was not a criminal act but a civil competition case based on a cooperation agreement between the two parties and it was proven that one of the parties had committed a breach of contract (default). Based on the level 1 verdict, namely the action was proven but it was decided to be free which was handed down by the Judge, it needed to be reviewed so that a legal action could be submitted to the cassation level so that it could provide legal certainty in accordance with the law","PeriodicalId":366150,"journal":{"name":"Journal Evidence Of Law","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127171872","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":"Tinjauan Hukum Ekonomi Syariah Terhadap Sistem Upah Sepuluh Potong Satu Pada Buruh Panen Padi Desa Aromantai (Studi Kasus Desa Aromantai Kabupaten Lahat)","authors":"Kurniatri Ratih Aprilias, Isnayati Nur","doi":"10.59066/jel.v1i1.16","DOIUrl":"https://doi.org/10.59066/jel.v1i1.16","url":null,"abstract":"Upah sepuluh potong satu merupakan kegiatan muamalah yang termasuk dalam bentuk sewa menyewa jasa yang berujung pada kewajiban pemberian upah atas suatu jasa. Sistem upah sepuluh potong satu adalah sistem upah yang diterapkan oleh masyarakat Desa Aromantai Kecamatan Jarai Kabupaten Lahat yang dibayar menggunakan hasil panen berupa gabah, sistem pembagiannya menggunakan metode takaran. Adapun latar belakang dalam penelitian ini adalah sejak awal akad tidak ada ketetapan upah yang akan diterima oleh para buruh, serta munculnya ketidakjelasan pada jumlah upah yang diterima. Tujuan dari penelitian ini untuk mengetahui bagaimanakah pelaksanaan sistem upah sepuluh potong satu pada buruh panen padi Desa Aromantai, dan untuk mengetahui bagaimanakah tinjauan Hukum Ekonomi Syariah terhadap sistem upah sepuluh potong satu pada buruh panen padi Desa Aromantai. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif.Untuk metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi, serta teknik analisis data yang digunakan adalah metode analisis deskriptif kualitatif.Sumber data diperoleh dari data primer dan data sekunder dan penelitian ini termasuk dalam penelitian lapangan atau field research.Berdasarkan hasil penelitian dapat disimpulkan bahwa: (1) Pelaksanaan sistem upah sepuluh potong satu pada buruh panen padi Desa Aromantai adalah pelaksanaan sistem upah yang dibayar menggunakan hasil panen yaitu berupa gabah. (2) Tinjauan Hukum Ekonomi Syariah terhadap sistem upah sepuluh potong satu pada buruh panen padi Desa Aromantai boleh dilakukan karena sudah menjadi kebiasaan, upah pemanenan padi tersebut termasuk dalam ʻurf al-‘amali. Sistem upah ini dilakukan secara berulang-ulang yang juga digunakan oleh seluruh buruh tiap kali panen tiba, meskipun dalam pelaksanaan upah tidak diketahui secara jelas besaran upah yang diterima buruh sebab pembagian upah dilakukan dengan metode takaran dan sejak awal tidak ada ketetapan upah yang akan diterima buruh sebab upah bergantung pada hasil panen. Sesuai dengan ketentuan umum syari’at Islam kedua hal ini harus jelas, akan tetapi hal ini sudah berlaku luas dan menjadi adat kebiasaan bagi warga Desa Aromantai ketika melaksanakan panen. Sehingga seluruh ulama mazhab menganggap sah akad ini karena termasuk kedalam ‘urf al-‘amali.","PeriodicalId":366150,"journal":{"name":"Journal Evidence Of Law","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132857099","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":"INDUSTRIAL RELATIONS DISPUTE CLAIMS TERMINATION BY WORKERS (Case Study of Case Number 972K/Pdt.Sus-PHI/2018)","authors":"Yana Sukma Permana, A. Saepudin","doi":"10.59066/jel.v1i1.29","DOIUrl":"https://doi.org/10.59066/jel.v1i1.29","url":null,"abstract":"Indonesia is a state of law, as stated in Article 1 paragraph (3) of the 1945 Constitution, which reads \"Indonesia is a State of Law\" Law number 13 of 2003 concerning Manpower can be said to be a material law in the field of manpower. material law if there are violations committed against Law number 13 of 2003 concerning Manpower, of course there must be a formal law in enforcing the material law. The Republic of Indonesia number 2 of 2004 concerning the Settlement of Industrial Relations Disputes (UUPPHI). Such as the legal issues of industrial relations disputes, termination of employment that occurred between Teti Sunarti (a worker) and the Central Board of the Association of Indonesian Loading and Unloading Companies (DPP APBMI). In this case, expel workers on the grounds that the General Chairperson of the APBMI DPP is uncomfortable with the presence of workers. Workers ask the DPP APBMI to provide compensation in accordance with the applicable laws and regulations. Problem formulation: 1). How is the settlement of industrial relations disputes regarding termination of employment in the industrial relations court at the Central Jakarta District Court? 2). How is the application of compensation due to termination of employment after the case has permanent legal force? This research uses a normative research type, namely legal research that aims to describe the findings, norms, positive legal principles, legal systematics that have been available and contained in secondary data. The conclusion of the APBMI DPP's action to expel workers without being followed by a legal process resulted in workers suing, as compensation the APBMI DPP must provide compensation to workers in the amount of Rp. 71.200.000 (seventy one million two hundred thousand rupiah).","PeriodicalId":366150,"journal":{"name":"Journal Evidence Of Law","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132572186","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":"Pola Hubungan Politik dan Hukum dalam Kebijakan Perpindahan Ibu Kota Negara ke Kalimantan Timur","authors":"Irhammudin, M. Iqbal, Dedi Setiawan, Reza Praditya Pradana","doi":"10.59066/jel.v1i1.10","DOIUrl":"https://doi.org/10.59066/jel.v1i1.10","url":null,"abstract":"All countries need a system of government to regulate the wheels of government. Indonesia as a democratic country that adheres to a presidential system, applies the Trias Politica concept as an effort to separate power into three branches, namely executive, legislative and judicial. The 1945 Constitution implicitly supports this concept by explaining each task and authority of the branch of power in different articles. The duties and authorities of the President as an executive body are regulated in Article 4 paragraph 1, Article 5 paragraph 2, and Article 20 paragraph 4. The DPR as a legislative body is clearly regulated in Articles 19 to 22. While the Supreme Court and the Constitutional Court as judicial branches are regulated in Article 24. This paper tries to unravel the pattern of political and legal relations in the policy of moving the State Capital from DKI Jakarta Province to East Kalimantan Province. The President as the executor of the Act certainly needs support from the DPR as the legislator in order to realize the implementation of the transfer of the new state capital. This is important because the stipulation and implementation of laws is supervised by the Supreme Court and the Constitutional Court as judicial institutions. The hope is that the administration of government can run according to the laws and regulations and the stability of the country is maintained This is important because the stipulation and implementation of laws is supervised by the Supreme Court and the Constitutional Court as judicial institutions. The hope is that the administration of government can run according to the laws and regulations and the stability of the country is maintained This is important because the stipulation and implementation of laws is supervised by the Supreme Court and the Constitutional Court as judicial institutions. The hope is that the administration of government can run according to the laws and regulations and the stability of the country is maintained.","PeriodicalId":366150,"journal":{"name":"Journal Evidence Of Law","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115380180","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":"PERAN BALAI PEMASYARAKATAN DALAM MENJALANKAN FUNGSI PEMBIMBINGAN TERHADAP KLIEN PEMASYARAKATAN (Studi Pada Balai Pemasyarakatan Kelas 1 Palembang)","authors":"Hermi Asmawati","doi":"10.59066/jel.v1i1.200","DOIUrl":"https://doi.org/10.59066/jel.v1i1.200","url":null,"abstract":"Balai Pemasyarakatan is one part of the correctional system that focuses on the concept of mentoring clients which aims to return convicts who become inmates as good and responsible citizens so that later they can be accepted back into society. This study aims to see how the role of Balai Pemasyarakatan Kelas 1 Palembang in carrying out the guidance function for Correctional Clients. The research method used is normative legal research with a statutory regulation approach. The research results show that Correctional Centers have 4 main functions, namely social research, assistance, guidance, and client supervision both inside and outside the criminal justice process in the framework of social reintegration. However, there are several obstacles that result in supervision by Community Advisors on clients not running optimally, including a large background gap between social counselors and clients, the father's work area is very broad, the dual role of community counselors, limitations of science and technology from clients, negative habits of clients , as well as minimal synergy between law enforcers.","PeriodicalId":366150,"journal":{"name":"Journal Evidence Of Law","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124840918","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}