ATA Journal of Legal Tax Research最新文献_第4页

Analisis Pertanggungjawaban Hukum Debitur Wanprestasi Terhadap Kreditur Yang Menerapkan Alasan Wabah Covid-19 Sebagai Force Majeure 债务人对债权人的法律责任分析，债务人对债权人的责任将其应用于Covid-19疫情的原因为Majeure

IF 0.3

ATA Journal of Legal Tax Research Pub Date : 2022-11-02 DOI: 10.15408/jlr.v4i5.28242

Selvi Apriliya

{"title":"Analisis Pertanggungjawaban Hukum Debitur Wanprestasi Terhadap Kreditur Yang Menerapkan Alasan Wabah Covid-19 Sebagai Force Majeure","authors":"Selvi Apriliya","doi":"10.15408/jlr.v4i5.28242","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28242","url":null,"abstract":"This research is normative legal research conducted by reviewing and analyzing library materials. This research refers to the legal norms contained in the legislation and court decisions as well as the norms that live and develop in society. In this study, there are regulations issued by the competent government and local and national government policies that impose lockdowns or social distancing, restrictions on entry routes between regions, and ask the whole community to stay at home or work from home (work from home). house) directly hinders the performance of achievements or obligations in a contract agreement, thus causing this to be classified as a state of coercion or force majeure. Based on the results of the study, it can be understood that debtors who default on creditors during the Covid-19 outbreak using force majeure reasons so that they are free from the responsibility to make achievements, there must be elements of force majeure according to Article 1245 of the Civil Code and the debtor is obliged to prove it. With the POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Counter-cyclical Policy on the Impact of the Spread of Coronavirus Disease 2019 and POJK No. 14/POJK.05/2020 concerning Counter-cyclical Policy on the Impact of the Spread of Corona Virus Disease 2019 for Non-Bank Financial Services Institutions. This regulation authorizes banking financial institutions or financing institutions to provide “credit relaxation”, in which credit relaxation itself is the granting of concessions related to credit payments amid Covid-19.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"17 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90312533","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

The Practice of Buying and Selling Used Clothing Imports on Perspective of Islamic Law and Positive Law: A Case Study of the Bang Jack Haurgeulis Store 伊斯兰法与成文法视角下的进口二手服装买卖实践——以Bang Jack Haurgeulis商店为例

IF 0.3

ATA Journal of Legal Tax Research Pub Date : 2022-11-01 DOI: 10.15408/jlr.v4i5.28910

Cholisa Fitri, I. Iswandi

{"title":"The Practice of Buying and Selling Used Clothing Imports on Perspective of Islamic Law and Positive Law: A Case Study of the Bang Jack Haurgeulis Store","authors":"Cholisa Fitri, I. Iswandi","doi":"10.15408/jlr.v4i5.28910","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28910","url":null,"abstract":"During the development of the times, buying and selling is not merely undertaken between regions, but can also be undertaken between countries. This has become a separate business area for some middle to lower classes of society who want to open a business but with a capital that is not too large, namely by building stores with various types of imported used clothes. This study aims to find out how the practice between sellers and buyers of imported used clothing at Bang Jack store. This store is located on Jalan Raya Sumurwedi-Sumbermulya, Haurgeulis Sub District. The practice will be reviewed from the perspective of Islamic law using descriptive qualitative methods. Dealing with the results of research and discussion conducted by the researcher, it can be concluded that the practice of buying and selling at Bang Jack Haurgeuli’s store is based on the pillars and conditions that were in accordance with Islamic law. Then, based on the positive law, the sale and purchase of imported used clothing have violated state regulations as regulated in the Regulation of the Minister of Trade Number 51/M-DAG/PER/7/2015 and Law Number 7 of 2014 due to it is detrimental to customs duties on the state.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"30 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89951583","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 Yuridis Terhadap Pemberian Kredit Tanpa Agunan Untuk Modal Usaha Dengan Prudential Principle dan The Five C of Credit Analysis

IF 0.3

ATA Journal of Legal Tax Research Pub Date : 2022-10-31 DOI: 10.15408/jlr.v4i5.28900

Wiwit Rahmawati, R. L. Sinaulan, Januar Agung Saputera

{"title":"Tinjauan Yuridis Terhadap Pemberian Kredit Tanpa Agunan Untuk Modal Usaha Dengan Prudential Principle dan The Five C of Credit Analysis","authors":"Wiwit Rahmawati, R. L. Sinaulan, Januar Agung Saputera","doi":"10.15408/jlr.v4i5.28900","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28900","url":null,"abstract":"When extending credit to consumers, banks and financial institutions will always take precautions to protect themselves if the credit recipient (debtor) defaults or is unable to repay the credit. If the credit is followed by the binding of collateral, this prevention occurs. If the debtor defaults, the guarantee will serve as a replacement for credit payments made by banks and other financial institutions. In accordance with Article 2 letter b of Law No. 10 of 1998 pertaining to Banking, a violation of the precautionary principle in the provision of credit by banks carries legal repercussions, including the imposition of criminal punishment or fines. This study employs a qualitative descriptive methodology. According to the findings of this study, the granting of credit by banks needs cautious action on the part of the bank. The risk associated with extending credit is so large that it is necessary to evaluate whether the prospective debtor is deserving of credit. In banking practice, both persons and legal entities can apply for credit. Each candidate must satisfy the bank's predetermined criteria.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"40 4","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72450952","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

Efektivitas Protokol Kyoto Dalam Mereduksi Emisi Gas Rumah Kaca Di Indonesia 《京都议定书》在减少温室气体排放方面的有效性

IF 0.3

ATA Journal of Legal Tax Research Pub Date : 2022-10-31 DOI: 10.15408/jlr.v4i5.28901

Ida Susilowati, S. Ahmad, Thoriq Faturrahman, Regga Fajar Hidayat

{"title":"Efektivitas Protokol Kyoto Dalam Mereduksi Emisi Gas Rumah Kaca Di Indonesia","authors":"Ida Susilowati, S. Ahmad, Thoriq Faturrahman, Regga Fajar Hidayat","doi":"10.15408/jlr.v4i5.28901","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28901","url":null,"abstract":"Global warming has become a global issue related to the environment, because of its impact on all countries today. The Kyoto Protocol is an international agreement that focuses on the environment, as an effort to reduce greenhouse gas emissions that have an impact on global warming. This study aims to analyze the effectiveness of the Kyoto Protocol as an effort to reduce greenhouse gas emissions in Indonesia. This research is a type of qualitative research with a case study method about the efforts to reduce greenhouse gas emissions in Indonesia through the Kyoto Protocol. The results of this study indicate that the Kyoto Protocol is considered ineffective in reducing greenhouse gas emissions in Indonesia, even though Indonesia has implemented it through technology transfer and coordination in the application of biofuels to reduce carbon emissions. This is indicated by the level of damage or loss of Indonesia’s forests to 2.8 million ha/year after the implementation of the Kyoto Protocol in 2006-2007. As an international treaty, the Kyoto Protocol does not have a compulsive enforcement mechanism. So that the implementation of the Kyoto Protocol as an international agreement will not be effective, f it is not accompanied by consistency and consequences for all member countries in its implementation.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"58 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81450690","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

Eksistensi Realisme dalam Aneksasi Israel Terhadap Palestina 以色列对巴勒斯坦的象征性存在的现实主义

IF 0.3

ATA Journal of Legal Tax Research Pub Date : 2022-10-11 DOI: 10.15408/jlr.v4i5.28514

Ida Susilowati, Muhammad Fauzi, Sepana Virqiyan, Azzam El Zahidin

{"title":"Eksistensi Realisme dalam Aneksasi Israel Terhadap Palestina","authors":"Ida Susilowati, Muhammad Fauzi, Sepana Virqiyan, Azzam El Zahidin","doi":"10.15408/jlr.v4i5.28514","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28514","url":null,"abstract":"The Palestinian people have fought for decades for their independence. However, the Palestinian area is being steadily reduced as a result of Israel's annexation efforts, therefore independence is not achieved. Political liberalism in the age of globalization is mostly ineffective, as international norms and regulations are unable to prevent Israel's annexation of Palestine. This study intends to investigate if international political realism still exists in the period of globalization, which is characterized by global political interdependence. In this work, a descriptive analytic approach with qualitative research and literature review approaches are utilized to collect data. The results demonstrate that the existence of realism may be demonstrated in the question of Israel's annexation of Palestine, where the use of force is still emphasized in order to further Israel's national interests. Israel continues to develop weapons technology in order to maintain control over Palestine as part of its annexation of the territory. In addition, Israel's alliance with Western nations, particularly the United States, and its noncompliance with international norms and laws demonstrate that political liberalism in the form of international organizations cannot be a solution to the Israeli occupation conflict in Palestine and a manifestation of realism in the age of globalization.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"15 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81866531","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

Upaya G20 Dalam Mendorong Pemulihan Ekonomi Kawasan Southern Hemisphere Pasca Pandemi Covid-19 20国集团在科维-19大流行后努力促进南半球经济复苏

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ATA Journal of Legal Tax Research Pub Date : 2022-10-11 DOI: 10.15408/jlr.v4i5.28515

S. Nurjannah, Aurelia Putri Noveri, N. Khalifah, Ida Susilowati

引用次数: 0

Pembatalan Kewenangan Dewan Pengawas Komisi Pemberantasan Korupsi Dalam Hal Pemberian Izin Penyadapan, Penggeledahan Dan Penyitaan Pada Putusan Mahkamah Konstitusi Nomor 70/ PUU-XVII/2019 Dalam Perspektif Efektifitas Hukum 从法律有效的角度来看，根除腐败委员会监督委员会在裁决宪法第70号/ puuxvii /2019号上取消了对窃听、搜查和扣押的授权

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ATA Journal of Legal Tax Research Pub Date : 2022-10-04 DOI: 10.15408/jlr.v4i5.23047

Sony Aldianto, B. Burhanudin, Tresia Elda

{"title":"Pembatalan Kewenangan Dewan Pengawas Komisi Pemberantasan Korupsi Dalam Hal Pemberian Izin Penyadapan, Penggeledahan Dan Penyitaan Pada Putusan Mahkamah Konstitusi Nomor 70/ PUU-XVII/2019 Dalam Perspektif Efektifitas Hukum","authors":"Sony Aldianto, B. Burhanudin, Tresia Elda","doi":"10.15408/jlr.v4i5.23047","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.23047","url":null,"abstract":"The main problem in this study is that, the position of the Supervisory Board of the Corruption Eradication Commission after the authority in granting wiretapping, search and seizure permits was canceled by the Constitutional Court in the perspective of the effectiveness of the law and the criminal justice system. This study aims to make everyone understand the position and urgency of the KPK Supervisory Board after the Constitutional Court Decision Number 70/PUU-XVII/2019 in the concept of legal effectiveness and the criminal justice system in Indonesia. The results of this study indicate that regarding the judge's considerations, that the Supervisory Board of the Corruption Eradication commission in granting wiretapping, search and confiscation permits is a real form of overlapping authority of pro justitia. The KPK Supervisory Board is not a law enforcement officer, so it is not in accordance with the effectiveness of the law in terms of law enforcement factors, community factors and legal factors, therefore is not included in the components of the criminal justice system and violates the concept of the criminal justice system.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"26 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78137990","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

Jaminan Produk Halal Industri Mikro di Depok Berdasarkan Undang-Undang Nomor 33 Tahun 2014 tentang Jaminan Produk Halal 根据2014年第33条关于清真产品保障法，Depok的小企业小企业承诺承诺清真产品

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ATA Journal of Legal Tax Research Pub Date : 2022-10-04 DOI: 10.15408/jlr.v4i5.28196

Fakhriy Ahmad, M. Maksum

引用次数: 0

The Practice of Financial Data Collection in the “Talitihan/Gantangan” Tradition in Wedding Receptions in Gantar District According to Islamic Law 根据伊斯兰教法，甘达尔地区婚宴中“塔利提汗/甘达甘”传统财务数据收集的实践

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ATA Journal of Legal Tax Research Pub Date : 2022-10-04 DOI: 10.15408/jlr.v4i5.28371

Fajar Kurnia, Imam Prawoto, Rizal Maulana

{"title":"The Practice of Financial Data Collection in the “Talitihan/Gantangan” Tradition in Wedding Receptions in Gantar District According to Islamic Law","authors":"Fajar Kurnia, Imam Prawoto, Rizal Maulana","doi":"10.15408/jlr.v4i5.28371","DOIUrl":"https://doi.org/10.15408/jlr.v4i5.28371","url":null,"abstract":"This article presents the findings of a study on the financial data gathering practiced by the gantangan people in rural Gantar District when hosting wedding festivities. This research was conducted utilizing a qualitative research method with a descriptive phenomenological approach that use life experience as a tool to better understand socio-culture by gathering data through observations, interviews, and recording, which is then evaluated to reach conclusions. The financial data collection mechanism has both advantages and disadvantages. An advantage is our willingness to help our fellow humans, while the disadvantages are what cause some individuals to complain about this talitihan/gantangan tradition, i.e. when the individual in question is not present but must still pay. The findings of the study indicate that people of Babakan Plasah Village, Gantar District, collect financial data on the talitihan/gantangan tradition as part of the celebrations' execution. No particular record exists for this record. The use of this custom is consistent with Islamic law, as the underlying principle promotes a spirit of assistance in conformity with Islamic principles.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"9 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86060538","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

Kewenangan Hakim Untuk Menetapkan Penangguhan Penahanan Sementara Terhadap Terdakwa Dalam Pemeriksaan Perkara Pidana Berdasarkan Kuhap 法官授权根据食罪对被告进行临时拘留

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ATA Journal of Legal Tax Research Pub Date : 2022-09-25 DOI: 10.15408/jlr.v4i4.28241

M. A. Putra

引用次数: 0