Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.250
Annisa Intan Dwitanti, Dian Puji Simatupang
{"title":"Tax Imposition And Legal Enforcement On The Digital Asset Of Non-Fungible Token (NFT)","authors":"Annisa Intan Dwitanti, Dian Puji Simatupang","doi":"10.29303/ulrev.v6i2.250","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.250","url":null,"abstract":"Non-Fungible Token (NFT) is a token on the blockchain network that is used as a token of authenticity in the ownership of digital work. Along with the development of NFT as one of the investment instruments in Indonesia, it certainly raises big questions in terms of taxation. The problems in this study include, how to regulate the imposition of taxes on digital NFT asset transactions and how to enforce the law if there is a taxpayer deviation from NFT digital asset transactions. This research method is qualitative and descriptive with a normative legal approach. The results of the study indicate that NFT digital assets do not have specific tax regulations in Indonesia, but in connection with the transaction being supported through cryptocurrency, the tax is imposed according to PMK Number 68/PMK.03/2022. In terms of law enforcement on tax payments on NFT digital asset transactions, administrative and criminal sanctions may be imposed in accordance with Law Number 28 of 2007 concerning General Provisions and Tax Procedures.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127840600","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}
Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.218
Nurwahidah Nurwa Al-idris, M. Akbar, Muhammad Gigih Reformasi, Iin Hidayatul Auliya Hidayatul Auliya
{"title":"Normative Review Of Regional Tax Legal Political As A Pillar Of Development And People's Welfare In The Region","authors":"Nurwahidah Nurwa Al-idris, M. Akbar, Muhammad Gigih Reformasi, Iin Hidayatul Auliya Hidayatul Auliya","doi":"10.29303/ulrev.v6i2.218","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.218","url":null,"abstract":"Good and correct local tax management is one indicator of the achievement of regional financial management objectives as mandated by the legislation. Regional taxes, which are one of the sources of regional original income (PAD), have a strategic role in supporting the region's development. This article aims to describe the legal politics of regional tax management and its relation to encouraging development and people's welfare in the regions. This study is a normative study with a statutory approach and conceptual approach. The study result shows that the legal politics of tax is a policy direction for the allocation and use of taxes based on the achievement of the welfare or prosperity of the people. Furthermore, the legal politics of regional tax is an important part of the political management system of regional finance carried out every year containing policies regarding regional development financed by the regional budget. Every regional financial budgeting using local taxes must be directed at the realization of the welfare and prosperity of the people","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134628225","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}
Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.243
Edi Yanto, Rena Aminwara, S. Sahrul
{"title":"Legal Protection For Consumers On Withdrawal Of Fiduciary Objectives By Financing Companies Due To Covid 19 In Mataram City","authors":"Edi Yanto, Rena Aminwara, S. Sahrul","doi":"10.29303/ulrev.v6i2.243","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.243","url":null,"abstract":"The purpose of this study is to obtain the first description: legal protection for consumers for the withdrawal of fiduciary guarantee objects by finance companies due to Covid 19, and second: the role of the Mataram City Consumer Dispute Resolution Agency (BPSK) in resolving consumer financing disputes in Mataram City. This type of research is a normative and empirical law that examines legal materials and data. The approach used is legislation and concepts, then analyzed with qualitative description. Legal protection for consumers for the withdrawal of fiduciary guarantee objects by financing companies due to covid 19. The government issues a Countercyclical policy through restructuring or credit relaxation for debtors with the potential to have difficulty fulfilling their obligations; however, suppose the restructuring effort does not result in a settlement. In the case, dispute resolution is carried out based on the clauses in the agreement or credit agreement signed by the parties. The Mataram City BPSK resolving consumer financing disputes due to Covid 19 in Mataram City, has an essential role as a quasi-judicial institution in resolving consumer disputes out of court. This institution was born as a form of equitable distribution of justice for the community, especially consumers who have not had access to dispute resolution in the judiciary.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126394505","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}
Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.254
A. Yamin, Geatriana Dewi
{"title":"Establishment Of Indigenous People Owned Enterprises As A Form Of Community Corporate In Sumbawa Regency","authors":"A. Yamin, Geatriana Dewi","doi":"10.29303/ulrev.v6i2.254","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.254","url":null,"abstract":"Indigenous People Owned Enterprises are basically business entities which managing two roles, both as a natuurlijke persoon and recht persoon. In the other hand, it also works as an economic provider along as juridical benefits to members, which leads to encourage economic independence and mutual prosperity. This paper aims to build the economic independence of indigenous peoples through the construction of BUMMA which was formed by indigenous women. The approach method applied within this study is statute approach by applicating the combination of library research with social approach for indigenous women in each indigenous community in Sumbawa Regency. The results obtained by the research is BUMMA as natuurlijke persoon en rechtspersoon is a fresh approach in managing business entities at the level of customary law which worthwhile from, by, and for indigenous women. The existence of BUMMA as a part of customary law communities and as a form of community corporation is a new form of economic institution nowaday in attempt to develop independence and the welfare of indigenous women as part of the customary law community.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123515320","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}
Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.206
Mirawati Saktiana, Zudan Arif Fakhrulloh
{"title":"The Query Of The Sanctions For Enforcement Of Money Politics In Indonesia","authors":"Mirawati Saktiana, Zudan Arif Fakhrulloh","doi":"10.29303/ulrev.v6i2.206","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.206","url":null,"abstract":"General elections, which are held on a regular basis to elect leaders in a country, are a sign of a democracy. The ruling of the Constitutional Court, which specifies that elections in Indonesia be held concurrently, both national and local elections, undoubtedly produces dynamics and obstacles in election administration. It is evident that the practice of electoral fraud is inextricably linked to the conduct of elections in Indonesia. Starting with indirect elections, Indonesia has now moved on to direct elections. Because the execution is simultaneous and simultaneous, the concentration of election organizers and supervisors is split. Although there is already an Election lAW that regulates law enforcement for election offenses, the existence of these provisions is regarded ineffective and inefficient in areas where there are still numerous frauds in elections, including money politics. This paper will look at the regulation of vote buying (money politics) and how sanctions are used. Using primary, secondary, and tertiary legal texts, this study employs a normative legal writing technique. This study concludes that the regulation of criminal punishments in money politics fraud has been regulated in Elections Law Number 7 of 2017. Although infractions of legal politics are restricted under the a quo Law, these arrangements have not been totally effective in limiting the degree of election violations and crimes, particularly money politics. As a result, it should be reconsidered by considering other administrative fines for political parties or candidate candidates in order to offer a greater deterrent impact.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"264 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122843611","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":"Subsidized Home Ownership Credit Agreement at the Mataram Branch of PT. Bank Tabungan Negara","authors":"Sudiarto Sudiarto, Adhitya Bagus Singandaru, Adhitya Bayu Suryantara","doi":"10.29303/ulrev.v6i2.255","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.255","url":null,"abstract":"Regarding to the fulfillment of the housing needs of the society, Indonesian government finally issued a policy related to subsidized housing ownership for low-income groups by installments through banks. However, the fact provision of subsidized housing loans experienced bad credit due to a lack of prudence by the bank in analysis before granting credit. The research method used in this study is a normative research method, by using library materials as primary data, especially from literature. The results of this study are to avoid the possibility of bad credit in the provision of subsidized housing loans, the bank as the creditor must be able to apply the prudential principle by conducting credit analysis in approving a credit application submitted. The principle of bank prudence takes the form of the 5C principles, which then known as Character, Capacity, Capital, Collateral, Condition of economy.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115450198","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}
Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.246
H. Hamdi, Fitriani Amalia, S. Sahrul
{"title":"The Effectiveness Of Awig-Awig On Merariq Age Maturation In Prevention Of Early Marriage In Kekait Village","authors":"H. Hamdi, Fitriani Amalia, S. Sahrul","doi":"10.29303/ulrev.v6i2.246","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.246","url":null,"abstract":"Law Number 16 of 2019 concerning Amendments to Law Number 1 of 1974 concerning Marriage Article 7 reads, \"marriage is only allowed if a man and woman have reached the age of 19 (nineteen) years\". In the new law, the age requirement is 19 years for the two prospective brides. While the age of marriage in the previous law, namely Law Number 1 of 1974 concerning Marriage in Article 7 paragraph (1), it is stated that \"marriage is only allowed if the man has reached the age of 19 years of marriage and the woman has reached the age of 16 years. Merariq in the Sasak community is difficult to avoid because it is a hereditary tradition, as well as in Kekait Gunungsari Village, District, West Lombok Regency. Merariq in Kekait village is a regular marriage. In fact, almost all marriages are carried out with merariq. Merariq in Kekait village leaves social problems, such as easy divorce, stunting, early marriage, and school-age marriage. School-age marriage and early marriage are the focus of the Kekait Village Government which must be prevented through village regulations or awig-awig on the maturation of the age of merariq. This awig-awig regulates the merariq procedure, starting from the minimum age for merariq, farewell to the bride and groom who have not reached the minimum age requirement, school-age marriage, to sanctions for those who marry early. Sanctions are also given to village officials directly involved in early marriage.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129835719","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}
Unram Law ReviewPub Date : 2022-10-30DOI: 10.29303/ulrev.v6i2.249
Ronald Fadly Sopamena, Adonia Ivonne Laturette, Marselo Valentino Geovani Pariela
{"title":"Legal Protection For MSMES In West Seram Regency During The Pandemic Period","authors":"Ronald Fadly Sopamena, Adonia Ivonne Laturette, Marselo Valentino Geovani Pariela","doi":"10.29303/ulrev.v6i2.249","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.249","url":null,"abstract":"The study aims to examine legal protection for MSMEs during the Covid-19 Pandemic in West Seram Regency.The type of this research is socio-legal research, which is a combination method between doctrinal legal research and empirical legal research. The results of the study found that the form of legal protection that the West Seram Regency Government could provide to MSMEs, one of which was by issuing a policy of aiding MSMEs who are affected by the pandemic, whether MSMEs were unable to pay installments or were losing money during the pandemic or for MSME actors even though they did not have debt. in the form of Business Assistance, it is worth of Rp. 1,200,000 which provided twice in a year in purpose to assist the business. However, there are challenges in the policy implementations due to not all MSME owners are able to receive this assistance.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114878285","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}
Unram Law ReviewPub Date : 2022-10-26DOI: 10.29303/ulrev.v6i2.236
B. Agung, A. Afriansyah
{"title":"The Urgency Of Green Ship Recycling Methods And Its Regulations In Indonesia From The International Law Perspective","authors":"B. Agung, A. Afriansyah","doi":"10.29303/ulrev.v6i2.236","DOIUrl":"https://doi.org/10.29303/ulrev.v6i2.236","url":null,"abstract":"One of the critical problems for ships utilization is the limited operative life which affect its efficiency. Therefore, ship owners tend to send these ships for recycling. On the one hand, ship recycling industry can absorb labour and become a source of state revenue. Nevertheless, these activities significantly affect the preservation of the marine environment if not appropriately managed. Marine waste pollution is an essential issue in global context. Regrettably, as a country with a massive shipping intensity and geographically a strategic location, Indonesia does not have a comprehensive national policy regarding recycling ships weighing for 500 GT or more. The government allows conventional ship recycling methods that are not environmentally friendly and sustainably, which contradicts Indonesia's commitment to supporting the Sustainable Development Goals (SDGs). Thus, Indonesia is vulnerable to claims regarding poor pollution management due to ship dismantling activities. The claim could be addressed to the state’s responsibility, which refered to international instruments such as conventions and guidelines in terms of preventing pollution to neighboring countries originating from ship breaking and dismantling activities that lack regulation and measures. This article argues the urgency to reform the current national ship recycling regime in the future to apply a greener method by alluding to international general principles, customary and jurisprudence.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"1995 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132372413","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}
Unram Law ReviewPub Date : 2022-04-30DOI: 10.29303/ulrev.v6i1.204
Achmad Johansyah, Siti Hajati Hoesin
{"title":"Implementation Of Social Security As A Form Of Assurance Of Workers' Rights In Obtaining Employment Social Security Protection In Indonesia","authors":"Achmad Johansyah, Siti Hajati Hoesin","doi":"10.29303/ulrev.v6i1.204","DOIUrl":"https://doi.org/10.29303/ulrev.v6i1.204","url":null,"abstract":"The authority to administer social security for ASN (Civil Servant) in Indonesia is an important issue that must be resolved as a form of active attitude in providing certainty of rights to social security. The emergence of regulations issued by the state through its current government has resulted in a difference in the acquisition of rights to social security for ASN and which institutions have the authority to administer it. The regulations are the ASN Law and PP 70/2015. The research aims to analyse the certainty of the authority to administer and acquire social security rights for ASN based on the laws and regulations governing the implementation of social security. This study uses a juridical-normative approach and is descriptive. Based on the research conducted, the results obtained are that the authority for administering social security for ASN in Indonesia is regulated in the SJSN Law and the BPJS Law, where two BPJS are authorised to manage social security based on SJSN, namely BPJS Health and BPJS Employment. This authority can also be seen from the legal principle of Lex Specialis Derogat Lex Generalis, where the authority to administer social security for ASN must refer to the SJSN Law and BPJS Law, not the ASN Law. The Constitutional Court Number 7/PUU-III/2005 also confirms that the implementation of ASN social security, which state-owned companies previously carried out, is contrary to the 1945 Constitution and has no binding legal force. The existence of different interpretations and practices of ASN social security protection that are not following the current SJSN creates uncertainty and the potential loss of rights to social security protection for ASN, especially JKP, which was born after the enactment of the Job Creation Law and PP 37/2021.","PeriodicalId":406021,"journal":{"name":"Unram Law Review","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115129536","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}