ATA Journal of Legal Tax Research最新文献

{"title":"Scientific Evidence of a Clash between Das Sollen and Das Sein in the book The Clash of Civilizations and the Remaking of World Order by Samuel P Huntington","authors":"N. Yunus","doi":"10.15408/jlr.v4i5.29024","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.29024","url":null,"abstract":"Conflicts between nations that adhere to distinct worldviews will continue to shape the course of world politics in the foreseeable future. Culture, not politics or economics, will drive future wars on a global scale; these two factors are becoming increasingly irrelevant. This battle, in turn, will be the most significant symptom that replaces the polarization of world ideology into communist and capitalism, together with the collapse of the governmental system in the vast majority of Eastern European countries. The following are some of the factors that, according to Huntington, would cause conflicts between different civilizations in the future of world politics: 1). Differences in culture, tradition, and ethnicity, as well as differences in people's perspectives on how humans should relate to God, are all part of what distinguishes one civilization from another. These philosophical differences are at the root of the fact that people of different civilizations have different perspectives on how humans should relate to God. 2). In the sense that the interaction between various peoples and civilizations is continuing to rise, we might say that the world is continuing to become a smaller place. When people connect with one another on a deeper level, their knowledge of their own civilization grows, and they become more attuned to the distinctions that exist between their culture and those of other civilizations. 3). People all across the world have been uprooted from their deep-seated roots of local identity as a consequence of the process of economic modernization and social development. This has occurred as a result of globalization. 4). The Western world has played a dual role, which has contributed to the development of civilization consciousness. This may be understood as a stronger sense of love for a belief in the identity of civilization that has been going on for a long time.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"16 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79863941","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":"Tanggung Jawab Developer Dalam Pembuatan Akta Jual Beli Atas Rumah Yang Telah Lunas Dibayar","authors":"Fadli Adi Rosadi, Tofik Yanuar Chandra, A. N. Halim","doi":"10.15408/jlr.v4i6.29006","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.29006","url":null,"abstract":"Kebutuhan akan perumahan meningkat pesat, terutama di masyarakat perkotaan karena jumlah penduduk yang besar. Hal demikian dipergunakan secara baik oleh pengembang yang merupakan pengusaha di bidang perumahan, untuk mengambil keuntungan yang semaksimal mungkin. Walaupun sudah diatur hak konsumen secara jelas dalam UUPK dan pastinya konsumen dan pelaku usaha akan menyandarkan transaksi tersebut berdasarkan perjanjian jual beli yang terjadi antaraa konsumen/ pembeli dan pelaku usaha (developer/ pengembang perumahan) dan salah satu unsur yang terdapat dalam perjanjian yaitu adanya itikad baik. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif atau disebut juga dengan penelitian untuk keperluan praktik hukum. Sebagai masyarakat awam jenis surat perjanjian jual beli rumah bisa jadi hal yang rumit dan mengintimidasi. Padahal mereka berisi hal-hal yang sangat penting yang harus Anda ketahui sebagai pemilik rumah.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"8 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90983915","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":"Perlindungan Hukum Terhadap Notaris Dalam Melaksanakan Rahasia Jabatan Terhadap Akta Yang Dibuatnya Terkait Sengketa Internal Para Pihak Di Pengadilan","authors":"Yoseph Freinademetz Kantar, Jelly Nasseri, A. N. Halim","doi":"10.15408/jlr.v4i5.28920","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28920","url":null,"abstract":"A notary is a public official who is only authorized to make an authentic deed regarding all actions, agreements, and stipulations required by general regulation or by an interested party who is required to be stated in an authentic deed, guarantees the certainty of the date, keeps the deed, and gives Grosse, copies, and the quotation, as long as the making of the deed by general regulation is not assigned or excluded to other officials or people. This research uses Philipus M. Hadjon's legal protection theory and Sudikno Mertokusumo's legal certainty theory. The normative juridical study uses literary or secondary data from primary, secondary, and tertiary legal sources. The Statute Approach, Conceptual Approach, Analytical Approach, Case Approach, and the method of identifying and inventorying positive legal rules, literature, books, journals, and other legal sources are utilized for research. Analyzing legal documents involves legal interpretation, systematic interpretation, and legal construction. The study found that a Notary is a public authority who facilitates community legal actions. The Law on Notary Positions encompasses most legal ties in society. Protection and legal certainty for Notaries summoned as witnesses in criminal proceedings, notably on their obligation to keep their positions secret. As said earlier, a Notary is a trusted position that must be kept hidden.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"11 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72915302","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":"PRINSIP KETERBUKAAN INFORMASI (FULL DISCLOSURE) DALAM PROSES IPO PADA MASA PANDEMI COVID-19","authors":"Nanda Vita Reka Amiruddin, Soefyanto Soefyanto, Irfan Khairul Umam","doi":"10.15408/jlr.v4i6.21900","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.21900","url":null,"abstract":"The background of this research issue is based on the importance of information disclosure to companies that conduct public offerings in the capital market as a determinant for investors to make decisions because the Covid-19 pandemic is one of the extraordinary events that greatly affect several sectors, one of which is in the capital market. This thesis aims to review the fulfillment of the principle of information disclosure in the IPO (Initial Public Offering) process during the Covid-19 pandemic. This research is library research, examines the momentum that is happening at this time and relates the prevailing laws and regulations to support research. The analysis method used is normative juridical by using statute approach, as well as conceptual approach. In this study using three main legal materials used, namely, the primary legal material consists of Law No. 8 of 1995 on Capital Market, Law No. 8 of 1995 on Capital Market, Law No. 21 of 2011 on Financial Services Authority, and Bapepam Regulation Number IX.A.2 on Registration Procedures in the Framework of Public Offerings. The results showed that OJK issued several regulations for the capital market sector due to the Covid-19 pandemic that had an impact on companies and investors, but OJK has not issued specific regulations for the application of information disclosure principles in the IPO process during the pandemic so that there are still existing regulations related.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":" 7","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72382063","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":"PERLINDUNGAN HUKUM ATAS MEREK ASING TERKENAL YANG BERGANTUNG PADA SISTEM KONSTITUTIF DI INDONESIA (Analisis Putusan MA No. 1300 K/ PDT.SUS-HKI/ 2017)","authors":"Muhammad Lukman Fadillah, Nahrowi Nahrowi, Ipah Farihah","doi":"10.15408/jlr.v4i6.22331","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.22331","url":null,"abstract":"Abstract      Protection every right to appear from the result the people creativity in the field of trading and industry, so improvement in the similarity of the peoples to perform passing off reputation on the other side, now therefore mark breaching especially motivated by wished for obtaining of benefit in the goods and services trading with utilized by the other mark which has been famous or popular or with the passing off owner mark or well known mark. Trading of trademark in well known mark speed on selling to the market and then certainly will obtain well benefit in the fast time. The activity unbreach of law which breach right a company known by mentioned passing off reputation.      This journal aims to find out how the legal protection of foreign brands in Indonesia against well-known marks which are foreign marks that are not registered in Indonesia in trademark registration in Indonesia, which applies the first to file system principle, in relation to the dispute over the \"EIK\" trademark with the \"EIK, EIKA and EIKA brand\".      This type of research uses a qualitative normative juridical research with a statute approach and a case approach. The statute approach in this study refers to Law Number 20 of 2016 concerning Marks and Geographical Indications, while the case approach is by examining a case that has become a court decision with permanent legal force which in this case is Supreme Court Decision Number 1300 K/Pdt.Sus-HKI/2017.      The results of this study indicate that Law Number 20 of 2016 concerning Marks and Geographical Indications only provides protection for trademark rights based on registration because it adheres to a constitutive system. The consideration of the judges of the Supreme Court in deciding the case between the EIK brand and EIK, EIKA and EIKA has given sufficient and correct consideration because it does not only refer to Law Number 20 of 2016 but also refers to the evidence in court.Key words                                      : Legal Protection, Foreign Well Known Mark, Basically The Same, Constitutive system","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"60 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75814785","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":"Pembayaran Dengan Media Electronic Money (E-Money) Dalam Hukum Perbana","authors":"Mizana Ramadhan Alhaq, A. Selian","doi":"10.15408/jlr.v4i6.14636","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.14636","url":null,"abstract":"Skripsi ini bertujuan untuk mengetahui penggunaan E-money khususnya dalam perspektif Hukum Perbankan di Indonesia, dan bagaimana permasalahan serta tanggung jawab hukum yang timbul dalam penggunaan E-money tersebut ditinjau dari hukum perbankan dan prakteknya di lapangan. Tipe penelitian yang digunakan dalam penelitian ini yaitu yuridis normative dan empiris, yaitu penelitian hukum  yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder sebagai bahan dasar untuk diteliti dengan cara mengadakan penelusuran terhadap peraturan-peraturan dan literatur yang berkaitan dengan masalah yang diteliti serta berfokus meneliti suatu fenomena atau keadaan dari objek penelitian secara detail dengan menghimpun kekayaan yang terjadi dan mengembangkan konsep yang ada.Hasil dari skripsi ini menunjukan bahwa E-Money dalam perspektif Hukum Perbankan memiliki dasar hukum yang kuat karena sudah diatur dalam Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan dan Undang-Undang lainnya yang terkait dan relevan. Namun, bentuk tanggung jawab pihak perbankan terhadap nasabah yang merasa dirugikan dalam penggunaan E-money dari teori hukum pertanggung jawaban sangat tidak adil dikarenakan minimnya perlindungan terhadap nasabah sehingga sangat merugikan nasabah. Hal ini terbukti tidak adanya penggantian kerugian atas hilangnya kartu E-money.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"9 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89598771","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 PENGATURAN PEMILIK MANFAAT (BENEFICIAL OWNERSHIP) TERHADAP KEPEMILIKAN PERSEROAN TERBATAS PERBANKAN DI INDONESIA (Studi PT. Bank Central Asia Tbk)","authors":"Achmad Dzulfadli Firdaus, A. Sulaiman","doi":"10.15408/jlr.v4i6.22549","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.22549","url":null,"abstract":"Beneficial Owner is the concept of property ownership in the common law legal system which has 2 (two) types of property ownership, namely legal and beneficial. Indonesia as a country with a civil law legal system does not recognize beneficial ownership, and only recognizes legal ownership. Thus, the Regulation of Beneficiaries in Presidential Regulation Number 13 of 2018 concerning Application of the Recommendation of the Principle of Recognizing the Beneficial Owners of Corporations in the Context of Prevention and Eradication of the Crime of Money Laundering and Terrorism Financing Measures must be reviewed against the provisions of the ownership of the existing Banking Limited Liability Company. The purpose of this study is to explain the regulation of the Beneficiary on the provisions of the ownership of a Banking Limited Liability Company in Indonesia and specifically the ownership of PT Bank Central Asia Tbk.This study uses a type of qualitative research that is descriptive analysis using a normative research approach. This research was conducted using library research, where there are elements of a statutory approach using positive law in Indonesia and a conceptual approach. The regulations in this study are regarding the Beneficial Owner and Banking Limited Liability Company.The results of the study show that there is a discrepancy between the Beneficial Owners arrangement and Law Number 40 of 2007 concerning Limited Liability Companies, Law Number 25 of 2007 concerning Investment and Financial Services Authority Regulation Number 39/POJK.03/2017 concerning Sole Proprietorship in Indonesian Banking . Furthermore, the criteria for Beneficial Owners in the ownership of PT Bank Central Asia Tbk are PT Investama Andalan which is owned by Robert Budi Hartono and Bambang Hartono who is the Controlling Shareholder of BCA. ","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"33 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83697644","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":"Kepastian Hukum Prosedur Penggantian Kerugian Pemegang Hak Atas Tanah Yang Terdampak Proyek Jalan Tol","authors":"Roni Andriyanto, Dhody Ananta Rivandi W, I. Ismail","doi":"10.15408/jlr.v4i5.28921","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28921","url":null,"abstract":"Affected by a Toll Road Project. This study employs the Legal Certainty Theory of Jan Michiel Otto and the Development Law Theory of Mochtar Kusumaatmadja as its legal theories. This research employs a normative-juridical methodology in an endeavor to collect pertinent information regarding the issue at hand. The philosophical approach and the case approach are utilized in the study process. According to the findings of the study, proper and equitable compensation was provided to the rightful parties in the land acquisition process. The Compensation Procedure consists of the phases of planning, preparation, implementation, and results in submission. In the supply of compensation, every effort should be made to achieve an agreement so that those entitled receive the compensation immediately.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"74 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83762175","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":"SANKSI TERHADAP PERJANJIAN PENETAPAN HARGA (PRICE FIXING) PADA SEKTOR JASA PENGANGKUTAN UDARA (Analisis Putusan KPPU Nomor 15/KPPU-I/2019)","authors":"Alya Nurfitriyah, Mustolih Siradj, Indra Rahmatullah","doi":"10.15408/jlr.v4i6.21595","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.21595","url":null,"abstract":"This study discusses the sanctions imposed by the KPPU in the price fixing agreement and how the Commission Council considers the price fixing agreement. This research uses normative legal research, with the research approach used in this study using a statutory approach and a case approach and the data collection method in this research is library research. The results of this study are that the administrative sanctions imposed on the Reported Parties in this decision are only to notify the Business Competition Supervisory Commission in writing before taking any business actor policies that will affect the business competition map. The reported parties should be subject to administrative sanctions in the form of fines. However, due to the ratification of Law Number 11 of 2020 concerning Job Creation, especially Article 48 and also Article 49 concerning additional penalties in this Law, it was removed. Then, according to Article 5 of Government Regulation Number 44 of 2021, especially in paragraph (1) letter c, the Commission Council in deciding this case considered a clear reason, namely the Corona Virus Disease 2019 (COVID-19) Pandemic. So, the Reported Parties in this case were only given administrative sanctions and they were not given. Then, in deciding the case, the Commission Council considered it from the philosophical, sociological and juridical aspects.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"38 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90507175","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":"Pertanggung Jawaban Direksi Atas Perbuatan Hukum Yang Terjadi Dalam Perseroan Terbatas Dilihat Dari Undang–Undang Nomor 40 Tahun 2007","authors":"Albari Wira Satya","doi":"10.15408/jlr.v4i6.28243","DOIUrl":"https://doi.org/10.15408/jlr.v4i6.28243","url":null,"abstract":"The duties and responsibilities of the Board of Directors according to the Company Law No. 40 of 2007 are that the Company's Directors are fully responsible for the management of the company for the benefit of the company and the company's objectives and are tasked with representing the company both inside and outside the court in accordance with the Articles of Association as stated in Article 1 paragraph (5) UUPT. The responsibility of the board of directors to the members of the board of directors, either individually or jointly and severally, if proven to have committed acts against the public is their full responsibility by taking ultravires actions (the actions of the directors are outside the aims and objectives as well as the company's business activities as specified in the Articles of Association)","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"98 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84258609","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}