ATA Journal of Legal Tax Research最新文献

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Penegakan Hukum Bagi Pelaku Reaksi Pasif Masyarakat Terhadap Korban Kecelakaan Lalu Lintas 社区对交通事故受害者的被动反应的执法
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-22 DOI: 10.15408/jlr.v4i2.17640
Rizkiyah Nurul Fatihah, Alfitra Alfitra, M. .. Rambe
{"title":"Penegakan Hukum Bagi Pelaku Reaksi Pasif Masyarakat Terhadap Korban Kecelakaan Lalu Lintas","authors":"Rizkiyah Nurul Fatihah, Alfitra Alfitra, M. .. Rambe","doi":"10.15408/jlr.v4i2.17640","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.17640","url":null,"abstract":"This study intends to evaluate the existence of persons who are passive when they witness a traffic collision and the efforts or law enforcement carried out by the authorities, specifically the police, in dealing with such individuals. This study employs a qualitative approach to criminology-based research. In research, main legal texts or field data serve as data sources. Interviews and a literature review were utilized to acquire data for this investigation. The findings of this study reveal that there are still a significant number of individuals who react passively to victims of traffic accidents for a variety of reasons, such as a dread of blood, a fear of being witnesses, etc. Then, law enforcement continues to be hampered by a number of problems. Then, Islamic law has laws addressing this society's passive response.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"16 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86005415","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
Perlindungan Hukum Bagi Member SJ Travel Pass Terhadap Perjanjian Baku Dalam Program Keanggotaan Khusus Jasa Angkutan Penerbangan (Studi Kasus SJ Travel Pass) 高级航空货运服务会员卡的法律保护(SJ Travel Pass案例研究)
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-22 DOI: 10.15408/jlr.v4i2.22229
F. Ramadhan, Mustolih Siradj, M. R. Hakim
{"title":"Perlindungan Hukum Bagi Member SJ Travel Pass Terhadap Perjanjian Baku Dalam Program Keanggotaan Khusus Jasa Angkutan Penerbangan (Studi Kasus SJ Travel Pass)","authors":"F. Ramadhan, Mustolih Siradj, M. R. Hakim","doi":"10.15408/jlr.v4i2.22229","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.22229","url":null,"abstract":"This study examines the validity and legality of the standard agreement in the SJ Travel Pass special membership program on flight transportation services, as well as the legal protection for disadvantaged members. This study uses normative legal research on statutory standards. Using library research, the adopted strategy is both statutory and case-based. Reading, evaluating, characterizing, and analyzing library resources was done to generate relevant papers. This study concludes that the SJ Travel Pass standard agreement will be electronic. The contract is void under Article 1320 of the Civil Code and Law 19 of 2016 amending Law 11 of 2008 on Information and Electronic Transactions because it does not meet the objective requirements of Law 8 of 1999 on Consumer Protection, namely the inclusion of standard clauses prohibited under Article 18 section (1) letters g and f. The contract is void. Consumer protection compels Sriwijaya to compensate customers without criminal culpability or fines. The Indonesian Consumers Foundation has mediated (non-litigious) disputes. Consumers can fight for their rights by applying to the Consumer Dispute Settlement Agency or Arbitration Institution, filing a legal case with the District Court, and/or reporting fraud and embezzlement.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"13 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78993521","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
Investigating the Tax Fraud Determining Factors in the Iran's Economy by Examining Bayesian Econometrics 用贝叶斯计量经济学研究伊朗经济中税收欺诈的决定因素
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-01 DOI: 10.52547/taxjournal.30.53.4
Hossein Heidarzadi, Masoud Khodapanah, Amir Hossein Montazer Hojat
{"title":"Investigating the Tax Fraud Determining Factors in the Iran's Economy by Examining Bayesian Econometrics","authors":"Hossein Heidarzadi, Masoud Khodapanah, Amir Hossein Montazer Hojat","doi":"10.52547/taxjournal.30.53.4","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.4","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"44 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82293596","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
Analyzing the Peace Agreement in the Light of Tax Laws and Regulations 从税收法律法规的角度分析和平协定
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-01 DOI: 10.52547/taxjournal.30.53.5
Farzaneh Majdabadi Farahani, Samira Asghari
{"title":"Analyzing the Peace Agreement in the Light of Tax Laws and Regulations","authors":"Farzaneh Majdabadi Farahani, Samira Asghari","doi":"10.52547/taxjournal.30.53.5","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.5","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"43 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84421510","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
Providing a Model for Evaluating Suspicious Bank Accounts with the Approach of Determining Tax Effects Based on Structural Equation Modeling 基于结构方程模型确定税收效应的可疑银行账户评估模型
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-01 DOI: 10.52547/taxjournal.30.53.2
Saeed Hajsadeghi, Hamidreza Gholamnia Ro’shan, Iman Dadashi
{"title":"Providing a Model for Evaluating Suspicious Bank Accounts with the Approach of Determining Tax Effects Based on Structural Equation Modeling","authors":"Saeed Hajsadeghi, Hamidreza Gholamnia Ro’shan, Iman Dadashi","doi":"10.52547/taxjournal.30.53.2","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.2","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"165 6 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86708753","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
Investigating the Welfare Effects of Income and Consumption Taxes 收入税和消费税的福利效应研究
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-01 DOI: 10.52547/taxjournal.30.53.6
Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi
{"title":"Investigating the Welfare Effects of Income and Consumption Taxes","authors":"Gayaneh Nazer, Ali Taiebnia, Kowsar Yousefi","doi":"10.52547/taxjournal.30.53.6","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.6","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"99 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73732364","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
Designing and Explaining a Model Based on Systemic Policy Making (with Emphasis on Almond Model) in the State Tax Administration 国家税务管理系统决策模型(以杏仁模型为重点)的设计与解释
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-01 DOI: 10.52547/taxjournal.30.53.1
Hamzeh Asadpour, A. Amirkabiri, Mohammadreza Rabiee Mandjin
{"title":"Designing and Explaining a Model Based on Systemic Policy Making (with Emphasis on Almond Model) in the State Tax Administration","authors":"Hamzeh Asadpour, A. Amirkabiri, Mohammadreza Rabiee Mandjin","doi":"10.52547/taxjournal.30.53.1","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.1","url":null,"abstract":"1روپدسا هزمح 2یریبکریما اضریلع 3نیجدنم یعیبراضردمحم هدیکچ لیبق زا یلئاسم اب ،اه یشم طخ یریگراک هب رد ،یمومع یاه یشم طخ یرجم ناونع هب یتایلام روما نامزاس یسایس ینابیتشپ و تکراشم ،نایرجم شزیگنا و قیوشت ،ینامزاس یاه یشم طخ نیودت ،هنلااس یاه فده نیودت شهاک ،یناسنا عبانم تیریدم ،یمومع یشم طخ نابیتشپ گنهرف تیوقت ،عبانم صیصخت ،ناراذگ یشم طخ رگنایب ،نامزاس دوجوم یشم طخ صیاقن ؛دشاب یم ور هبور اهنآ دننام و ضراعت تیریدم ،رییغت ربارب رد تمواقم روما ماظن رد دیدج یمومع یشم طخ ناونع هب یمتسیس یراذگ یشم طخ رب ینتبم لدم نییبت و یحارط ترورض یراذگنوناق هلحرم زا نآ ققحت یاتسار رد هک یتایعقاو کرد و ینامزاس یراذگ یشم طخ هوحن .تسا روشک یتایلام نتفای هب دناوت یم ،دهد یم خر هدننک ارجا نامزاس اب طبترم ینوریب و ینورد طیارش هب رظن اب ارجا هلحرم هب ات رظن اب .دیامن کمک یشم طخ لماک رییغت ای و حلاصا یاتسار رد نآ یارجا و یراذگ یشم طخ دنیآرف یاه شلاچ یاتسار رد ناوت یم یتایلام روما نامزاس رد )یجیردت-یئزج ،یداهن( یبیکرت یاه یشم طخ دربراک تلاکشم هب نورب و نورد لماوع یگنهامه شیازفا رب دیکأت اب یطیحم -یمتسیس یشم طخ هب نامزاس یشم طخ رییغت ییاسانش فده اب داینب هداد هیرظن دربهار و یفیک درکیور اب رضاح شهوژپ .تشادرب ماگ یتایلام روما ماظن ینامزاس نامزاس رد لغاش یتایلام یراذگ یشم طخ هزوح نارظنبحاص اب هبحاصم قیرط زا یمتسیس لدم یاه هژیو راک یراذگ یشم طخ لدم ،یباختنا و یروحم ،زاب یراذگدک دنیآرف یط زا دعب و تسا هدش ماجنا روشک یتایلام روما دک9 و هلوقم 4 اب یدنیآرف هژیوراک ،هیلوا دک 31 و یموهفم دک 6 و هلوقم 3 اب یمتسیس هژیوراک لماش یمتسیس ،هلوقم 3 اب یطیحم لماوع ،هیلوا دک16 و یموهفم دک 6 و هلوقم 2 اب یراذگتسایس هژیوراک ،هیلوا دک 45 و یموهفم .تسا هدیدرگ یحارط روشک یتایلام نامزاس یموب طیارش ساسا رب هیلوا دک 31 و یموهفم دک 7","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"1 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82266618","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
Providing a Model for Detecting Tax Fraud Based on the Personality Types of Corporate Financial Managers using the Neural Network Approach 基于企业财务经理人格类型的神经网络税务欺诈检测模型
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-01 DOI: 10.52547/taxjournal.30.53.3
Somayeh Najafi Najafi, A. Salehi, H. Amiri
{"title":"Providing a Model for Detecting Tax Fraud Based on the Personality Types of Corporate Financial Managers using the Neural Network Approach","authors":"Somayeh Najafi Najafi, A. Salehi, H. Amiri","doi":"10.52547/taxjournal.30.53.3","DOIUrl":"https://doi.org/10.52547/taxjournal.30.53.3","url":null,"abstract":"","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"36 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75602997","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
Green Open Space Governance Strategy Against City Development in East Jakarta Mayor Perspective of Law Number 26 of 2007 concerning Spatial Planning 针对雅加达东部城市发展的绿色开放空间治理策略——从2007年关于空间规划的第26号法律的视角
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-04-09 DOI: 10.15408/jlr.v4i2.25602
Pamungkas Alukman Nulhakim, S. Rohmah, Abu Tamrin, Mufidah Mufidah
{"title":"Green Open Space Governance Strategy Against City Development in East Jakarta Mayor Perspective of Law Number 26 of 2007 concerning Spatial Planning","authors":"Pamungkas Alukman Nulhakim, S. Rohmah, Abu Tamrin, Mufidah Mufidah","doi":"10.15408/jlr.v4i2.25602","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.25602","url":null,"abstract":"The existence of Law Number 26 of 2007 concerning spatial planning is a shared hope, both for the local government and the community in East Jakarta Municipality. Urban problems arise due to unclear urban spatial planning, as well as inconsistencies in environmental management. The purpose of this study is to explain the importance of managing urban spatial planning as a strategy for designing and developing environmentally friendly areas in East Jakarta Municipality based on Law Number 26 of 2007 concerning Spatial Planning. The research method used is qualitative with a normative and empirical juridical approach. The results of the study found that one of the benchmarks for the application of the Green City concept is the existence of Green Open Space (RTH) in urban areas. Green Open Space in a city must meet a minimum area of 30% of the total land area, with a composition of 20% public green open space and 10% private green open space (Law No. 26 of 2007).","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"52 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86092101","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: 5
Perlindungan Hukum Terhadap Persamaan Pemegang Hak Atas Merek Dalam Persaingan Dagang 在贸易竞争中防止品牌平等的法律保护
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-03-28 DOI: 10.15408/jlr.v4i2.25410
Henny Novianti, Joko Sriwidodo, Sartono Sartono
{"title":"Perlindungan Hukum Terhadap Persamaan Pemegang Hak Atas Merek Dalam Persaingan Dagang","authors":"Henny Novianti, Joko Sriwidodo, Sartono Sartono","doi":"10.15408/jlr.v4i2.25410","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.25410","url":null,"abstract":"Regarding the critical nature of trademark reform, Indonesia participated in the World Intellectual Property Organization's approval of the International Trademark Agreement (WIPO). The 1992 Trademark Law was updated in 1997 by Law No. 10 Resolution No. 14 of 1997, which takes into account the provisions of the International Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS-GATT). This clause protects the origin and geographical indicators of products. Additionally, the provision modifies the former in the preceding law. With regards to trademarks in Indonesia Each user has the ability to trademark his or her name. According to Article 3 of Law No. 20 of 2016 on Marks, trademark rights are granted to registered trademark owners, indicating that the brand system in Indonesia is a constitutive (active) system, with registered trademark owners being trademark rights holders. The registered mark's owner, as the mark's holder, either uses the mark himself or grants authorization to others to do so. Additionally, Article 40 of Law No. 20 of 2016 on Marks and Geographical Indications provides that trademark rights may be transferred in accordance with the Act's provisions.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"65 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90706631","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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