ATA Journal of Legal Tax Research最新文献

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Pembatalan Kontrak Sepihak Dalam Transaksi E-Commerce 单方面取消电子商务交易
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-08-01 DOI: 10.15408/jlr.v4i3.21419
Reza Ghovin Ankasa, Nurhasanah Nurhasanah, Ahmad Chaerul Hadi
{"title":"Pembatalan Kontrak Sepihak Dalam Transaksi E-Commerce","authors":"Reza Ghovin Ankasa, Nurhasanah Nurhasanah, Ahmad Chaerul Hadi","doi":"10.15408/jlr.v4i3.21419","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.21419","url":null,"abstract":"The number of unilateral cancellations carried out by the Platform marketplace marketplace platform, which resulted in losses for consumers. The cancellation made by Platform marketplace is not without reason, but there are factors that cause the unilateral cancellation to occur. Platform marketplace then provides compensation in the form of vouchers to consumers but can only be used on the Platform marketplace platform so that consumers have limitations in using these rights. The unilateral cancellation by Platform marketplace in this study was reviewed using the Consumer Protection Act. This study aims to make consumers understand the factors that cause an order to be canceled and get accountability from Platform marketplace in accordance with the Consumer Protection Act. The method used in this research is normative research with library research type (library study) with normative juridical research methods. The main references used in the study are legislation, interviews with Platform marketplace consumers, and Platform marketplace standard agreements.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"76 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80530060","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
Pemenuhan Hak Penghasilan Pekerja Rumahan Sektor Usaha Alas Kaki Di Muara Baru Jakarta Utara DKI Jakarta
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-08-01 DOI: 10.15408/jlr.v4i3.21316
A. Husen, A. Sulaiman
{"title":"Pemenuhan Hak Penghasilan Pekerja Rumahan Sektor Usaha Alas Kaki Di Muara Baru Jakarta Utara DKI Jakarta","authors":"A. Husen, A. Sulaiman","doi":"10.15408/jlr.v4i3.21316","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.21316","url":null,"abstract":"This home worker in the Muara baru area of North Jakarta is one of the informal sector workers who are still not regulated in Law Number 13 year 2003 concerning Manpower. The situation causes homeworkers have not received recognition and certainty of their work status, they often forgotten in manpower planning policies and have to deal with various obstacles as workers, including the non-fulfillment of their rights as workers in Indonesia. This thesis aims to find out how the mechanism should be taken to ensure the fulfillment of the rights of homeworkers in the regions Muara Baru, North Jakarta and what is the government's role in providing legal protection of the home work system in Indonesia in general and in Muara Baru area, North Jakarta in particular, by knowing in advance how is the legality of work agreements made between homeworkers in the regions Muara Baru, North Jakarta with an employer intermediary. This research using the type of empirical juridical research by conducting interviews fieldwork for homeworkers in the Muara Baru area of North Jakarta, then conduct a study of library materials by reading, studying, review and analyze the literature to develop related studies with the title of this thesis. The results of this study indicate that the legality of the work agreement established between homeworkers in the Muara Baru area of North Jakarta with intermediaries the employer is only limited to a verbal work agreement, while the mechanism must be done in order to create guarantees for the fulfillment of the rights of homeworkers in the regions Muara Baru North Jakarta is through the mobilization of law and the Government in this has not yet come into play. In order to prevent this from happening prolonged, it is necessary to revise Law Number 13 Year 2003 concerning Manpower or the enactment of new Laws and Regulations related to the work-home system.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"63 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84507661","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
Penyalahgunaan Posisi Dominan Market Leader Dalam Konteks Hukum Persaingan Usaha Di Indonesia 在印尼商业竞争的法律背景下,滥用市场领导地位
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-08-01 DOI: 10.15408/jlr.v4i4.21559
Ammar Ichsan, N. Nurhasanah, Indra Rahmatullah
{"title":"Penyalahgunaan Posisi Dominan Market Leader Dalam Konteks Hukum Persaingan Usaha Di Indonesia","authors":"Ammar Ichsan, N. Nurhasanah, Indra Rahmatullah","doi":"10.15408/jlr.v4i4.21559","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.21559","url":null,"abstract":"This research is motivated by the government's efforts to enforce business competition law by issuing Law Number 5 of 1999 concerning in Prohibition of Monopolistic Practices and Unfair Business Competition. he existence of Law Number 5 of 1999 on the existing facts still raises several legal problems one of them is the extraterritorial framework. This research uses a normative -juridical approach where this research puts law as a norm building system. The norm system used in this research is based on the law regulation by Law Number 5 of 1999 and the Business Competition Supervisory Commission (KPPU) case. The conclusion of this research indicates the description of the implementation of business competition law by the Business Competition Supervisory Commission (KPPU) based on the law regulation by Law Number 5 of 1999.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"63 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84686809","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 Nazhir dari Tuntutan Ahli Waris Atas Akta Ikrar Wakaf Yang Dibuat Dihadapan Pejabat Pembuat Akta Ikrar Wakaf (PPAIW)
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-07-27 DOI: 10.15408/jlr.v4i2.27394
Desy Trihartini, A. N. Halim, Erny Kencanawati
{"title":"Perlindungan Hukum Terhadap Nazhir dari Tuntutan Ahli Waris Atas Akta Ikrar Wakaf Yang Dibuat Dihadapan Pejabat Pembuat Akta Ikrar Wakaf (PPAIW)","authors":"Desy Trihartini, A. N. Halim, Erny Kencanawati","doi":"10.15408/jlr.v4i2.27394","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.27394","url":null,"abstract":"This study aims to evaluate and analyze the legal repercussions of the waqf pledge deed executed prior to the official waqf pledge deed (PPAIW), as well as the legal protection of waqf beneficiaries (nadzir) on the requests of the heirs of the waqf donor (wakif). The research offered is normative legal research. This research utilizes the standard legal process as its methodology. This study adopts a qualitative methodology for data analysis. These are the results of this research: (1) The Waqf Pledge Deed is legal under Islamic law and domestic law (Positive law). In accordance with Islamic law, waqf must meet the pillars and requirements of waqf, which include the existence of waqif, nadzir, waqf property, the intention of using the object as waqf, and waqf pledge from wakif to nadzir. Waqf must meet the following requirements to be valid under national law (positive law): existence of wakif, nadzir, waqf property, waqf pledge, and naming of waqf items. Consequently, the Waqf Pledge Deed is legal under both Islamic law and American law. (2) The execution of the Waqf Pledge Deed, which is followed by the registration of waqf land for the purpose of issuing a waqf land certificate, affords Nadzir legal protection and legal certainty in the administration of waqf land. The existence of a Waqf Pledge Deed performed in accordance with its conditions, followed by the registration of waqf land at the local Land Office for the issuance of a Waqf Land Certificate, offers Nadzir, who receives and manages waqf land, legal protection and legal guarantee.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"33 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78853751","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 Online Using the Cash On Delivery Method on the Shopee Application in the Perspective of Islamic Law: A Case Study of Students of the Az-Zaytun Islamic Institute of Indonesia 伊斯兰教法视角下货到付款在线买卖的实践——以印尼Az-Zaytun伊斯兰学院学生为例
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-07-21 DOI: 10.15408/jlr.v4i4.27248
Intan Khoiriyah, Rizal Maulana
{"title":"The Practice of Buying and Selling Online Using the Cash On Delivery Method on the Shopee Application in the Perspective of Islamic Law: A Case Study of Students of the Az-Zaytun Islamic Institute of Indonesia","authors":"Intan Khoiriyah, Rizal Maulana","doi":"10.15408/jlr.v4i4.27248","DOIUrl":"https://doi.org/10.15408/jlr.v4i4.27248","url":null,"abstract":"The mechanism of buying and selling carried out online has advantages for Shopee application users who do not have an e-wallet and can minimize the occurrence of fraud. However, Cash on Delivery payment transactions on the Shopee application lately often cause problems made by buyers because buyers are not responsible for making payments that result in cancellations in their transactions. The factors behind the cancellation of the contract in the Cash on Delivery transaction on the Shopee application are that the goods do not match the product description, the buyer does not have money to pay, the goods are damaged when received, the buyer cannot be contacted, and the buyer changes his mind to buy. The practice of buying and selling using the Cash on Delivery method on the Shopee application is in accordance with Islamic law. Where buying and selling in Islam is given the freedom to choose to cancel the trade contract or continue the trade contract.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"12 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76173078","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 Role of Village Apparatus in Managing Village Assets Based on the Regulation of the Minister of Home Affairs Number 1 of 2016 基于内政部2016年第1号法令的乡村机构在管理乡村资产中的作用
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-07-21 DOI: 10.15408/jlr.v4i3.27250
Fitri Hakim, S. Rohmah
{"title":"The Role of Village Apparatus in Managing Village Assets Based on the Regulation of the Minister of Home Affairs Number 1 of 2016","authors":"Fitri Hakim, S. Rohmah","doi":"10.15408/jlr.v4i3.27250","DOIUrl":"https://doi.org/10.15408/jlr.v4i3.27250","url":null,"abstract":"Village officials play an important role in managing village assets because they are assets owned by the village, although in managing village assets still have certain limitations, especially in the organization of government. This paper provides an understanding of how village asset management is based on Permendagri Number 1 of 2016 and how the role of langonsari village apparatus, Pameungpeuk District, Bandung Regency in managing village assets. This research is a qualitative research. The data collection technique was carried out by means of field research, using observation methods, and interviews with the Village Head, Village Secretary and several representatives of village officials in Langonsari Village, Pameungpeuk District, Bandung Regency, totaling 5 informants. The results showed that the role of village officials in managing village assets has not gone well, so that the results are not optimal in managing the village's assets. In addition, there are also obstacles such as lack of HR competence and village officials who do not know the specifics of village asset management which greatly affects the implementation in the utilization or management process. Which causes the implementation of village asset management in Langonsari Village has not been in accordance with the regulation of permendagri Number 1 of 2016 concerning Village Asset Management.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"26 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91369543","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
Kepastian Hukum Penerapan Pajak Air Permukaan (PAP) Di Pemerintahan Daerah Sumatera Utara 苏门答腊北部地区适用地表税的法律确定性
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-06-23 DOI: 10.15408/jlr.v4i2.26739
Tuti Sukmawati, Khalimi Khalimi, Sartono Sartono
{"title":"Kepastian Hukum Penerapan Pajak Air Permukaan (PAP) Di Pemerintahan Daerah Sumatera Utara","authors":"Tuti Sukmawati, Khalimi Khalimi, Sartono Sartono","doi":"10.15408/jlr.v4i2.26739","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.26739","url":null,"abstract":"The Surface Water Tax (PAP) is one source of regional income. There are disputes and uncertainties that occur at PT. Indonesia Asahan Aluminum or PT. INALUM which has a different perception/understanding in determining the basic water price and the difference in determining the basic water price compared to other similar companies, causing legal uncertainty. The research method used is a normative juridical method, namely library law research that emphasizes secondary data research. The research approach used is a case study of the decision no. PUT-105234.06/2015/PP/M.IIA 2018. This research was conducted to examine how clear legal certainty is in the PT. INALUM and the Regional Government of North Sumatra Province. Based on research on legal certainty, the Regulation of the Governor of North Sumatra Number 24 of 2011 is not clear, causing problems with different calculations, so it is recommended to immediately follow up on the study conducted by BPKP regarding the surface water tax rate for electricity generation for its own purposes.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"6 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84619565","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
RESTRUKTURISASI KPR BERDASARKAN PERATURAN OTORITAS JASA KEUANGAN NOMOR 11/POJK/03/2020 TENTANG STIMULUS PEREKONOMIAN NASIONAL DAMPAK PENYEBARAN CORONAVIRUS DISEASE 2019 DI PT. BANK MAYBANK CABANG BSD KOTA TANGERANG SELATAN 根据《金融服务管理局第11条/POJK/03/2020《国家经济刺激
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-22 DOI: 10.15408/jlr.v4i2.21103
Fergal Ramadhan Guskar, M. Muslim, Maulana Hasanudin
{"title":"RESTRUKTURISASI KPR BERDASARKAN PERATURAN OTORITAS JASA KEUANGAN NOMOR 11/POJK/03/2020 TENTANG STIMULUS PEREKONOMIAN NASIONAL DAMPAK PENYEBARAN CORONAVIRUS DISEASE 2019 DI PT. BANK MAYBANK CABANG BSD KOTA TANGERANG SELATAN","authors":"Fergal Ramadhan Guskar, M. Muslim, Maulana Hasanudin","doi":"10.15408/jlr.v4i2.21103","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.21103","url":null,"abstract":"The primary issue with this study is the government's issuance of OJK 11/POJK/03/2020 on Countercyclical Impact Economic Stimulus. The propagation of Coronavirus Disease 2019 as a kind of government support for COVID-19-afflicted Indonesians. Banks in Indonesia are required to carry out relief/restructuring of bank credit services. If Bank Maybank South Tangerang City BSD branch delivers relief/restructuring, is it in compliance with the applicable regulations? Government regulation, namely OJK Regulation No. 11/POJK/03/2020. Studies This study attempts to illustrate how the South Tangerang City branch of Bank Maybank BSD supported the government's 2020 policies to combat the COVID-19 pandemic. The results demonstrated that PT. Bank Maybank BSD City branch South Tangerang supports the financial stimulus policy issued by Financial Services Authority by issuing policies restructuring/credit relief for customers affected by the COVID19 pandemic by adjusting the conditions of each customer, and policies restructuring/credit relief for customers affected by the COVID19 pandemic. The relief granted conforms to rule No. 11/POJK/03/2020.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"78 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88416961","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 Para Pihak Akibat Perbuatan Tindak Pidana Yang dilakukan Oleh Notaris 由于公证人的不当行为而对各方进行法律保护
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-22 DOI: 10.15408/jlr.v4i2.25412
Gassanova Farah Diba, Wira Franciska, Felicitas Sri Marniati
{"title":"Perlindungan Hukum Bagi Para Pihak Akibat Perbuatan Tindak Pidana Yang dilakukan Oleh Notaris","authors":"Gassanova Farah Diba, Wira Franciska, Felicitas Sri Marniati","doi":"10.15408/jlr.v4i2.25412","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.25412","url":null,"abstract":"The involvement of a notary in a criminal case is caused by the negligence and carelessness of the notary. Such as the criminal act of falsifying the deed he made intentionally. As in several cases examined in this study. The type of research used in this research is normative juridical. The research approach used is a statutory approach, an analytical approach and a case approach. The results of the research obtained are the legal consequences of a Notary deed containing elements of forgery does not automatically result in the deed being null and void, because the aggrieved parties must file a civil lawsuit to the court to cancel the deed. If a court decision has permanent legal force, then the deed can be annulled. Notaries cannot be held criminally responsible for deed falsification if it is not proven that there was an intentional factor, because the Notary only records what was submitted by the parties to be included in the deed. False information submitted by the parties is the responsibility of the parties. However, if it is proven that there is an element of intent, the notary can be held criminally responsible.","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"15 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74768273","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
Mekanisme Pemberhentian Presiden Republik Indonesia
IF 0.3
ATA Journal of Legal Tax Research Pub Date : 2022-05-22 DOI: 10.15408/jlr.v4i2.26156
Iskandar Iskandar
{"title":"Mekanisme Pemberhentian Presiden Republik Indonesia","authors":"Iskandar Iskandar","doi":"10.15408/jlr.v4i2.26156","DOIUrl":"https://doi.org/10.15408/jlr.v4i2.26156","url":null,"abstract":"The term impeachment of the president is not clearly written in the constitution. In the New Edition of the Big Indonesian Dictionary, it is stated that impeachment is putting down a position; abdicate the king. Impeachment is also an absorption language from Arabic which means demoted from office. It is defined by the term 'impeachment' in the constitutions of Western countries. The dismissal of the President and/or Vice President is carried out with the mechanism regulated in Articles 7A and 7B of the 1945 Constitution. Before the MPR dismisses the President and/or the Vice President, the appropriate mechanism must be followed. The President and/or Vice President may be impeached if they have violated the law in the form of treason against the state, corruption, bribery, other serious crimes, or disgraceful acts; and/or opinion that the President and/or vice president no longer meet the requirements as president and/or vice president. ","PeriodicalId":40374,"journal":{"name":"ATA Journal of Legal Tax Research","volume":"22 1","pages":""},"PeriodicalIF":0.3,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84258485","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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