ATA Journal of Legal Tax Research最新文献_第6页

Kepastian Hukum Terhadap Akta Hak Tanggungan Atas Harta Bersama Yang Belum Dibagi Paska Perceraian Tanpa Persetujuan Mantan Suami/Istri 在没有前夫或妻子同意的情况下，对同居财产的共同所有权的法律保证

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ATA Journal of Legal Tax Research Pub Date : 2022-09-14 DOI: 10.15408/jlr.v4i4.28059

Janthy Prisilya Karundeng, Jelly Nasseri, Felicitas Sri Marniati

{"title":"Kepastian Hukum Terhadap Akta Hak Tanggungan Atas Harta Bersama Yang Belum Dibagi Paska Perceraian Tanpa Persetujuan Mantan Suami/Istri","authors":"Janthy Prisilya Karundeng, Jelly Nasseri, Felicitas Sri Marniati","doi":"10.15408/jlr.v4i4.28059","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.28059","url":null,"abstract":"In the banking industry, it is a well-known fact that there are frequently issues with joint assets that have not been divided after a divorce and that are used as collateral for mortgage rights. The case of court decision number 177/Pdt. G/2019/PN Bks is illustrative. In this study, the problem to be addressed is the legal consequences of the deed of mortgage on shared assets that have not been divided post-divorce without the ex-husband/consent wife's and the legal certainty of the deed of mortgage on shared assets that have not been divided post-divorce without the ex-husband/consent, wife's using Soeroso's theory of legal consequences and Jan Michelle Otto's Legal Certainty theory. In this work, the author employs a normative legal methodology supported by an empirical methodology. The results of the study indicate that the legal consequences of the mortgage deed on joint assets that have not been divided after the divorce without the consent of the ex-husband or ex-wife can result in the mortgage being made and a cancellation lawsuit being filed because it violates the ex-rights. spouse's Based on Jan Michel Otto's legal certainty theory, a mortgage deed formed on joint assets that have not been divided after divorce without the approval of the ex-husband/wife has no legal certainty value because the mortgage is made without the consent of the ex-husband/wife.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"49 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80998801","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 Terhadap Barang atau Merek KW Di Indonesia 印尼对KW产品或品牌的法律保护

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ATA Journal of Legal Tax Research Pub Date : 2022-09-03 DOI: 10.15408/jlr.v4i4.27931

Luthfi Al Qarani Muhammad Taufik, Marni Mustafa, Farhana Farhana

{"title":"Perlindungan Hukum Terhadap Barang atau Merek KW Di Indonesia","authors":"Luthfi Al Qarani Muhammad Taufik, Marni Mustafa, Farhana Farhana","doi":"10.15408/jlr.v4i4.27931","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.27931","url":null,"abstract":"The period of global trade, in accordance with Indonesia's ratification of international accords. As the role of the brand becomes increasingly significant, particularly in ensuring healthy business rivalry, adequate brand regulation is required to deliver community services. Trademark is a subset of Intellectual Property Rights, in which the brand provides a specific amount of value to the circulation of goods. In tandem with a rise in market demand, the development of the circulation of items with in-demand brands will increase, as will the requirements and lifestyles of the community. Frequently, business actors infringe the mark in order to meet the price and quality requirements of the community with counterfeit or KW goods. So that the establishment of unhealthy companies conducted by unlicensed business actors of counterfeit goods. The existence of infractions in the society necessitates legal protection for brand owners. The author employs a qualitative research approach and normative research in this study. Legal protection against counterfeit goods or KW and consumer protection has been regulated in Indonesian laws and regulations, according to the study's findings.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"153 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78210980","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 Pengurus Terkait Dengan Proses Pemberesan Kekayaan Yayasan Oleh Likuidator Dalam Mewujudkan Kepastian Hukum 管家的存在与清算人的财富积累的过程有关，这种平衡是建立在法律确定性的基础上的

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.15408/jlr.v4i3.27915

Fensky Readel Sumandag, Y. Yuhelson, Bernard Nainggolan

{"title":"Eksistensi Pengurus Terkait Dengan Proses Pemberesan Kekayaan Yayasan Oleh Likuidator Dalam Mewujudkan Kepastian Hukum","authors":"Fensky Readel Sumandag, Y. Yuhelson, Bernard Nainggolan","doi":"10.15408/jlr.v4i3.27915","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.27915","url":null,"abstract":"This study investigates the existence of a court-appointed board that serves as a liquidator. When the liquidator conducts the process of settling assets, problems occur if the Foundation's management is unwilling to work with the liquidator. The approach employed in this study is normative legal research, which is conducted in an effort to acquire the pertinent information regarding the issue. The qualitative juridical analysis method is utilized for data analysis. On the basis of Article 63 of the Foundation Law, the results of the study were obtained on the existence of the Management in the process of settling the assets of the Foundation by the liquidator. If the Foundation is dissolved because its time period and objectives have been met or not met, the Trustees appoint a liquidator; if the Trustees do not appoint a liquidator, the management acts as a liquidator; and if the Foundation is dissolved because of a court order, the court also appoints a liquidator. The court-appointed liquidator is authorized to dispose of the Foundation's assets. The nomination of the Management as Liquidator is inappropriate due to the fact that the liquidator is essentially a former member of the Foundation's management, which might cause conflict and impede the process of settling the Foundation's assets.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"9 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85753398","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 Effect of Tax Structure on Economic Growth in Iran 税收结构对伊朗经济增长的影响

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.52547/taxjournal.30.54.29

R. Babaki, Mahnaz Efati

引用次数: 0

Presenting a Paradigmatic Model of the Organizational Architecture of Tax Affairs Based on Information Technology Governance by Data Method (Case Study of the State Tax Affairs Administration) 基于数据方法的信息技术治理的税务组织架构范式构建(以国家税务总局为例)

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.52547/taxjournal.30.54.55

Mahsa Noosh Nab, Farshad Haj Alian, Majid Jahangir Fard

引用次数: 0

The Impact of Corporate Income Tax Changes on the Welfare of Urban and Rural Households: A Computational General Equilibrium Approach 企业所得税变动对城乡居民福利的影响:一个计算一般均衡方法

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.52547/taxjournal.30.54.118

Mohammad Hassanzadeh, Abdolrahim Hashemi Dizaj, Z. Fotourehchi, Roghayeh Mahdavi

引用次数: 0

The Nature of Time Lapse and the Analysis of Several Questions about the Interruption of the Prescriptive Period 时效的性质及时效中断若干问题分析

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.52547/taxjournal.30.54.93

Mohamadreza Abbasi, Mansour Eshghpour

引用次数: 0

Tax Reform and the Dynamics of Macroeconomic Variables in Iran: A Dynamic Stochastic General Equilibrium (DSGE) 伊朗税制改革与宏观经济变量动态:一个动态随机一般均衡(DSGE)

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.52547/taxjournal.30.54.7

mousavi Baghiatallah, Farazmand Hasan, Arman Sayed Aziz, Mansori Sayed Amin

引用次数: 0

The Impact of Uncertainty on Tax Burden of Companies Listed in the Tehran Stock Exchange: The Quantile Regression Approach 不确定性对德黑兰证券交易所上市公司税负的影响:分位数回归方法

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ATA Journal of Legal Tax Research Pub Date : 2022-09-01 DOI: 10.52547/taxjournal.30.54.144

Derakhshan Heydari, Kiyomarth Sohaili, Ali Fallahati

引用次数: 0

Is Sec. 199A’s Qualified Business Income Deduction Good Tax Policy? 第199A节的合格营业收入扣除是好的税收政策吗?

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ATA Journal of Legal Tax Research Pub Date : 2022-08-22 DOI: 10.2308/jltr-2021-009

Janet A. Meade, Arpita A. Shroff

引用次数: 0