Administrative and Environmental Law Review最新文献_第2页

Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria 自愿资产和收入申报计划是尼日利亚埃多州逃税的灵丹妙药

Administrative and Environmental Law Review Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2822

P. Aidonojie

{"title":"Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria","authors":"P. Aidonojie","doi":"10.25041/aelr.v4i1.2822","DOIUrl":"https://doi.org/10.25041/aelr.v4i1.2822","url":null,"abstract":"In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybrid research methodology in exploring the process of localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy. In order to curb tax evasion and avoidance and generate more revenue in Edo State. The study, therefore, found that there is a high level of tax evasion and avoidance and that localizing the VAIDS policy will help curtail incidences of tax evasion and avoidance. It was, therefore, recommended and concluded that localizing the voluntary asset and income declaration scheme in Edo State will be an appropriate tax tool for curbing tax evasion and avoidance and improving internally generated revenue.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48784169","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: 1

Warehousing Permits Arrangements and Implications for Public Peace and Order in Bandar Lampung City 仓储许可证安排及其对楠榜市公共和平与秩序的影响

Administrative and Environmental Law Review Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2944

Harrys Bangkit Tanodo

{"title":"Warehousing Permits Arrangements and Implications for Public Peace and Order in Bandar Lampung City","authors":"Harrys Bangkit Tanodo","doi":"10.25041/aelr.v4i1.2944","DOIUrl":"https://doi.org/10.25041/aelr.v4i1.2944","url":null,"abstract":"Permits are a legal instrument the government uses to control certain activities. The existence of warehouses in the City of Bandar Lampung that do not yet have permits has resulted in problems with public order and peace. This research will discuss the arrangement of warehousing permits in Bandar Lampung and the implications of issuing warehousing permits for public order and peace. This research uses a normative method by examining Government Regulation Number 29 of 2021 concerning the Implementation of the Trade Sector and an empirical approach using the case study method with a qualitative approach and determining informants based on purposive sampling. The findings obtained in this study were that initially, the warehouse owned by PT YHB (Limited Liability Company Yonatama Harry Bersaudara) did not have a permit. Still, after receiving protests from people who felt disturbed, the warehouse only had a permit. In fact, before the warehouse was used, it should have had a permit. The issuance of the warehouse permit, this justifies the warehouse owner's non-compliance with the licensing regulations. The positive impact on the community is the creation of jobs and an increase in the community's economy and local revenue for the City of Bandar Lampung. In contrast, the negative impact is noise, hampered mobility and damage to roads that disturb the community and changes in regional spatial planning.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49045737","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

Chain of Responsibility in Land Transportation Associated with Overloading Activities 与超载活动相关的陆路运输责任链

Administrative and Environmental Law Review Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2887

Dea Safira Setiono, Hilda Yunita Sabrie

{"title":"Chain of Responsibility in Land Transportation Associated with Overloading Activities","authors":"Dea Safira Setiono, Hilda Yunita Sabrie","doi":"10.25041/aelr.v4i1.2887","DOIUrl":"https://doi.org/10.25041/aelr.v4i1.2887","url":null,"abstract":"Heavy vehicles are one of the modes of land transportation in Indonesia in the activity of transporting goods. A large number of transport companies creates business competition related to the supply of freight costs. To get more profit, transportation companies practice over dimension and overloading. Overloading which is more prevalent in transportation, causes losses for various groups. One of the losses can impact workers in a transportation company where the liability for the crew of the vehicle is not regulated in detail. The existence of the principle of Chain of Responsibility in regulations regarding the transportation of heavy vehicles aims to expand the responsibility for losses incurred, such as overloading practices. This principle ensures that all subjects in the logistics chain have the duty to ensure compliance with regulations, including truck owners, transportation operators, goods senders, and goods recipients. This study discusses the responsibility of the parties in the delivery of goods related to overloading and recognizes the concept of Chain of Responsibility in transportation by land in overloading practices. The research method used is empirical juridical with a conceptual approach and a statute approach. For these problems, this study aims to analyze the accountability of the parties in overloading activities and to recognize the concept of Chain of Responsibility in land transportation in overloading practices.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47257019","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

Control Air Pollution to The Sustainable Development Goals Vietnam Perspective 控制空气污染实现可持续发展目标越南视角

Administrative and Environmental Law Review Pub Date : 2023-03-27 DOI: 10.25041/aelr.v4i1.2860

Lê Phan Thi Dieu Thao, P. T. Anh

{"title":"Control Air Pollution to The Sustainable Development Goals Vietnam Perspective","authors":"Lê Phan Thi Dieu Thao, P. T. Anh","doi":"10.25041/aelr.v4i1.2860","DOIUrl":"https://doi.org/10.25041/aelr.v4i1.2860","url":null,"abstract":"The trend of globalization has brought great opportunities, creating favorable conditions for all countries in the world to promote and successfully implement the socio-economic growth goals set out. However, it also poses many challenges in protecting and preserving the natural living environment, which naturally plays the role of external conditions to create and maintain the life and development of humans and creatures. The process of industrialization and modernization has been strongly promoted, leading to a severe decline in the function and usefulness of environmental components in cities around the world and Vietnam. Many countries have taken systematic regulatory actions against air pollution. The method used in this research is the normative juridical method. The normative juridical method is a method using secondary data such as the law and regulations in force in Vietnam, especially those related to air pollution and suitable developments. The authors clarify the point of view on the current state of Vietnamese legislation on air pollution control. Existing issues in the polluted-air controlling policy are clarified. The study's results so that improving the law on control, management, technical regulations on air pollution control, responsibilities of relevant agencies and sanctions for polluting acts proposed air pollution in order to prevent and limit “barriers” towards the goal of sustainable development.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44636937","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

Fulfillment of The Right to Clean Water for Post-Disaster Communities in Gumbasa District, Sigi Regency Sigi Regency Gumbasa区灾后社区清洁用水权的实现

Administrative and Environmental Law Review Pub Date : 2022-12-14 DOI: 10.25041/aelr.v3i2.2765

Rosdian Rosdian, Ikbal Ikbal, Abraham Kekka

{"title":"Fulfillment of The Right to Clean Water for Post-Disaster Communities in Gumbasa District, Sigi Regency","authors":"Rosdian Rosdian, Ikbal Ikbal, Abraham Kekka","doi":"10.25041/aelr.v3i2.2765","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2765","url":null,"abstract":"Water is a basic human need; no one can live without water. As a basic need, water is part of the requirements for an adequate standard of living for the health and well-being of all human beings. The problem currently being faced is that the availability of clean water to meet the needs of the people of Gumbasa District is decreasing after the earthquake in Sigi Regency. On the one hand, there is a view that water is a commodity (economic good), while on the other hand, it is said that water is a social good. This article aims to analyze the progress of regulating the right to water as a human right and efforts to fulfill and provide clean water after the disaster in Gumbasa District, Sigi Regency. The research method uses a normative juridical method, which analyzes library materials or secondary data. The research results show that the right to clean water implies that everyone must access water without discrimination. The role of the Sigi Regency Government is essential when people are not in the same position in getting water; the difference in each person's position is not only due to the problem of economic inequality but also to the natural conditions that exist in a particular area. These differences make it difficult for some parts of the community to access clean water, especially the fulfillment of clean water sources after the disaster.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45887720","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

Judicial Oversight on Administrative Decisions in Afghanistan 阿富汗行政决定的司法监督

Administrative and Environmental Law Review Pub Date : 2022-12-14 DOI: 10.25041/aelr.v3i2.2775

Najibullah Faiez

{"title":"Judicial Oversight on Administrative Decisions in Afghanistan","authors":"Najibullah Faiez","doi":"10.25041/aelr.v3i2.2775","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2775","url":null,"abstract":"Public authorities have taken administrative decisions. Here in Afghanistan, administrative laws are unwritten and lack proper mechanisms for judicial oversight due to the instability of four decades of war. This article, titled “Judicial Oversight on Administrative Decisions in Afghanistan”, tries to study administrative decisions in Afghanistan and seeks to provide a special mechanism for judicial oversight of administrative decisions. The article has answered the question: what are administrative decisions and its judicial oversight? It is a qualitative research conducted through the desk review method and has used an interview with academics specialists in Administrative law. This article also studied other countries' solutions for their judicial oversight. The result of the research is judicial oversight on administrative decisions in Afghanistan does not have an appropriate mechanism and Afghanistan cannot create an administrative court like France's model. Afghanistan needs to reform judicial power to solve the administrative dispute excellently. Enacting Administrative Procedural law for administrative divan is an urgent task for Afghanistan. This law must abridge the investigation procedure, lower court expenses and increase the court accessibility to citizens to amplify the rule of law.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44095110","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

Law Enforcement on Sea Sand Mining Activities in Conflict with The Community in Lampung Province 楠榜省与社区冲突的海砂开采活动的执法

Administrative and Environmental Law Review Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2643

Refi Meidiantama

{"title":"Law Enforcement on Sea Sand Mining Activities in Conflict with The Community in Lampung Province","authors":"Refi Meidiantama","doi":"10.25041/aelr.v3i2.2643","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2643","url":null,"abstract":"The lack of law enforcement related to sea sand mining activities that conflict with the community in Lampung Province certainly causes many problems. In addition, the impact of the sea sand mining permit also overlaps the allocation of coastal areas and small islands and has the potential to cause quite a high social conflict and environmental ecosystems and cause of ecological disasters. This article aims to analyze law enforcement against marine sand mining activities that conflict with the community in Lampung Province. This study uses normative and empirical juridical methods with a qualitative analysis model. The results showed that sea sand mining conflicts in Lampung Province occurred due to the processes of issuing sea sand mining permits that overlapped with the fishing zones. Also in Lampung Provincial Regulation No. 1 of 2018 concerning Zoning Plans for Coastal Areas and Small Islands, there is no space allocation for the issuance of sea sand mining permits from 12 miles of coastline except for oil and gas mining in the East Lampung waters, complex conflicts due to enforcement The sea sand mining law is not clear, as evidenced by the existence of several cases of violations in the coastal sector and small islands of Lampung Province which were left without going through legal processes and imposition of sanctions.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49195392","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

Vertical Conflict on Sea Sand Mining Activities in Lampung; Law Enforcement and Sociological Approach 南榜海砂开采活动的纵向冲突执法和社会学方法

Administrative and Environmental Law Review Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2681

Bayu Sujadmiko, Refi Meidiantama

{"title":"Vertical Conflict on Sea Sand Mining Activities in Lampung; Law Enforcement and Sociological Approach","authors":"Bayu Sujadmiko, Refi Meidiantama","doi":"10.25041/aelr.v3i2.2681","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2681","url":null,"abstract":"The lack of law enforcement related to marine sand mining activities that conflict with the community in Lampung Province certainly causes many problems. It can cause quite a high social conflict and environmental ecosystems and cause ecological disasters. In addition, the impact of the sea sand mining permit also overlaps the allocation of coastal areas and small islands. This article aims to analyze law enforcement against marine sand mining activities that conflict with the community in Lampung Province. This study uses an empirical normative method with a qualitative analysis model. The informant was from WALHI by Irfan Tri Musri and some miners. The results show that law enforcement for sea sand mining has to start from the law formulation, application, and execution stages of law enforcement. Next, prevention efforts to control environmental impacts that need to be performed by making maximum usage of the monitoring and licensing instruments. In addition, Lampung Province Regulation Number 1 of 2018 concerning Zoning Plans for Coastal Areas and Small Islands must be appropriately implemented for law enforcement because it is sufficient to accommodate the interests of the community. The most dominant inhibiting factors in law enforcement of marine mining in conflict with the community in Lampung Province are statutory factors and law enforcement officers who are not firm in enforcing the law of sea sand mining.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41363270","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

Implementation of Administrative Sanctions Against Violations of Health Protocol Covid-19 in Central Lampung 对违反《新冠肺炎卫生条例》的行政处罚实施情况

Administrative and Environmental Law Review Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2747

Patar Daniel Panggabean

{"title":"Implementation of Administrative Sanctions Against Violations of Health Protocol Covid-19 in Central Lampung","authors":"Patar Daniel Panggabean","doi":"10.25041/aelr.v3i2.2747","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2747","url":null,"abstract":"In 2019, the world was hit by a pandemic that changed all the habits of the world's people. The pandemic was caused by the emergence of a virus that could threaten a person's life and not a few died due to the virus, namely Covid-19. The Indonesian government, both central and regional, has created a policy to limit the spread of the virus. But of course, the implementation does not always match what has been expected. Therefore, on this occasion, the author wants to research how to implement administrative sanctions for violations of the Covid-19 health protocol by people in Central Lampung. This research uses normative juridical research methods and is also assisted by empirical legal research in Central Lampung Regency. In general, research activities are carried out by collecting sources from reading materials such as books and laws and regulations, as well as conducting several interviews. The results obtained from this study are that the implementation of the Covid-19 health protocol in Central Lampung has been carried out appropriately, both by law enforcement and the community. In this case, the Central Lampung Regency Government has carried out its duties well and followed the instructions set by the President, namely Presidential Instruction No. 6 of 2020. At the regional level, the regional government has also made a policy, one of which is Regional Regulation No. 10 of 2020. The implementation of administrative law against health protocol violations has also been maximally carried out in Central Lampung Regency. Law enforcers give verbal warnings first before giving other administrative sanctions such as fines if they continue to violate or violate again. Then business actors are given administrative sanctions in the form of fines for revocation of permits, but in this case, the punishment of revocation of permits is very rarely carried out.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43237923","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

Relationship for The Establishment of Local Regulations in the Job Creation Law 论创造就业法中地方性法规设置的关系

Administrative and Environmental Law Review Pub Date : 2022-11-07 DOI: 10.25041/aelr.v3i2.2749

Watoni Noerdin

{"title":"Relationship for The Establishment of Local Regulations in the Job Creation Law","authors":"Watoni Noerdin","doi":"10.25041/aelr.v3i2.2749","DOIUrl":"https://doi.org/10.25041/aelr.v3i2.2749","url":null,"abstract":"The job creation law was born with the aim of opening the widest possible investment climate in Indonesia. But so far, investors still face obstacles in investing in the form of difficult regulations. This can be seerightjobn in the disharmony and lack of coordination between local regulations and central government regulations. Based on this, the problem arises how is the relationship for the establishment of local regulations in the job creation law?. The method used in this research is normative legal research with a qualitative approach method with a focus on regulations and related data to answer problems. It can be concluded that Article 174 of the job creation law adds rules regarding the relationship between the central and local governments, namely the authority of local governments as part of the presidential authority. Article 176 a quo also changes a number of local government authorities. For example, the licensing authority in Article 350 of Law 23/2014. In PP No 6/2021, Article 3 Implementation of Business Licensing in the Regions is carried out by the Central Government, Provincial Government, and City/Regency Goverment in accordance with their respective authorities based on the provisions of laws and regulations. From the licensing rules, it is not executive preview as a form of preventive supervision, but top-down control that dominates. This has the potential to eliminate local content and conditions based on regional interests.","PeriodicalId":52589,"journal":{"name":"Administrative and Environmental Law Review","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46052310","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