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Jurnal Wawasan Yuridika
Articles by issue : Vol 24, No 1 (2011)
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Articles
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ANALISIS MENGENAI ZAKAT PROFESI KAITANNYA DENGAN PAJAK PENGHASILAN

Rochaeti, Etty

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Tithe, as one of the Islamicpillars of faith is the obligationfor every Moslem who can afford to pay for it, and it is intended for those who are entitled to receive it. With good control and management, tithe is a very significant source of fund which can be used to improve and develop social welfare for all walks of life. Tithe is worship in the area of property containing great and glorious wisdom and benefits, both related to muzakhi (a person who gives tithe), mustahiq (a person who receives tithe), treasures, and also societies. The regulation of tithe distribution has been regulated in Act No. 38 of 1999 on Tithe Management with Decree of Minister of Religion No. 581 of 1999 on Implementation of Act on Tithe Management. Pertaining to the relationship between tithe and tax, primarily income tax according to Act No. 36 of 2008 on Income Tax, it can be explained that; to determine the size of the taxable income of the taxpayer in the country and fixed business formshould not be deducted, unless income tithe which is paid by tax payer, individual, Moslem, or tax payer of a domestic corporate body owned by Moslem given toAmil Board of Tithe and Amil Agency of Tithe, established and endorsed by the government.Keywords: Profession Tithe - Income Tax

BEBERAPA PANDANGAN HISTORIS DAN PRAKTIK PELAKSANAAN DOKTRIN REBUS SIC STANTIBUS DALAM HUKUM INTERNASIONAL

Basarah, Mochamad

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

By rebus sic stantibus, the countries with their efforts could demand their rights back. Differences in terminology can thus blurthe differencesand the similarities in theimplementation. The International Law Commission has rejected the usage of the terminology of rebus sic stantibus. They prefer using the terminology of the doctrine of fundamental changes on equality and justice reasons, and getting rid of the terminology of rebus sic stantibus as it is assumed to cause unintended effects. This doctrine, in fact has been performed, primarily after the end of the war between the allies and Germany. A conditional change can be expressed, although it can not properly be predicted before. It depends on the intention and the hopes of the concerned parties, and intended change characteristic as well which may appear from suspension and restriction of doctrine implementation according to the circumstances of that time.Keywords: Rebus sic stantibus - International Law -Implementation

PERANAN PENDIDIKAN TINGGI HUKUM DALAM MEMENUHI TUNTUTAN DUNIA KERJA

Charda S., Ujang

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

The role of higher education in law there are three responsibilities, universities, namely education, research and community service. Through dharma education, higher education law is expected to forge and produce skilled human resources who have the knowledge, so that will be donated to the community, nation and state. Through dharma research, higher education law was expected to make innovations that are useful for national development. Through the third dharma is the law of higher education acts as a motivator, mediator, problem sover, and catalyst between government interests on the one hand and the needs of society on the other. Thus, the higher education law as a vehicle and simultaneously shape the scientific community participation in development, especially development in the field of labor. Through this education, it is directed to be developed and modern nation, among others, characterized by high menunjung attitude of professionalism, respect excellence, efficiency, has a work ethic, be disciplined and have a high sense of time, aware of science and technology, constantly renew themselves through studying.Keywords: Role of Education - Employment

MENGUAK TABIR MEROSOTNYA WIBAWA HUKUM DI INDONESIA

JS Panjaitan, Marojahan

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

The phenomenon of disbelief among the people against the law due to the declining authority of law. This phenomenon in turn will impact the loss of public trust in government. If this situation in silenced and not find a solution, of course, will impact more widely. To restore the authority of this law, is the duty of all components of a state, and most of the government. It is based on the premise that the government as an executive agency directly applies the law, besides other institutions. In this way can be done is through law enforcement, including the attorney, advocate. Last but not least, after various legal devices to be addressed, in restoring the authority of this law is an effort to increase awareness of the legal community to implement and comply with the law well.Keywords: Legal Authority ‚?? Legal Awareness ‚?? Public Trust

SOLUSI PROBLEMATIKA PENYIDIKAN DALAM KERANGKA EFEKTIVITAS SISTEM PERADILAN PIDANA DAN REKOMENDASI PEMBENTUKAN LEMBAGA ‚??PENYIDIKAN LANJUTAN‚?Ě DALAM PEMBAHARUAN KUHAP

Gunakaya, A. Widiada

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Criminal Justice System is a method of crime prevention by means of the Criminal Code. The way it works by actualizing, concretizing, functionalizing, and operationalizing the provisions of the Criminal Law in a criminal justice mechanism. The goal is to solve crimes as quick as possible by completing criminal matters into submission. To achieve its objectives, the components must work together in a systemic justice in all phases of criminal justice. But at the level of investigation as a prejudice stage, found problems with noncompliance with the formal and substantive requirements of an investigation. Consequently action of "preaccusation", and such incidents often occur repeatedly. The access; there is accumulation of matter at the level of investigation. On the other hand, in the case of certain crimes, the problem of authority is also investigating a collision occurred between the Police Investigator with the Civil Servant. Some policyrelated legislative, even eliminate the authority of the Police as an investigator. Problem solving of legal problems over the required solution. First of yuridik investigation techniques while referring to the "legislated" environment, applying the principle of due process of law and not marginalize the living law. Second, in order to reform the Criminal Procedure Code recommended a procedural policy of "Institute of Advanced Investigation" to meet the speedy trial principle in the framework of effectiveness of Criminal Justice System.Keywords: Criminal Justice System ‚?? Investigation " Institute for Advanced Investigation".

PRINSIP MENGENAL NASABAH (KNOW YOUR CUSTOMER PRINCIPLE) DALAM PRAKTIK PERBANKAN

Rozali, Asep

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

The banking industry in its development in Indonesia is inseparable from the problems of the problem. The problems are caused by not understanding regulations in banking practices, such as regulation on Know Your Customer Principle.Know Your Customer Principle regulated in Bank Indonesia Regulation No. 5/23/PBI/Tahun 2003, dated October 23, 2003 is one attempt to realize the prudential principle which is a legal principle in the Banking Act. Thus, the importance of Know Your Customer Principle so that the application does not just apply nationally, but internationally as well. Even recommended by the Basel Committee on Banking Supervision, which is contained in the organizational committee of the Bank for¬† International Settlements.Know Your Customer Principle is not only related to ‚??the healthiest‚?Ě of a bank, but also beneficial to prevent the occurrence of suspicious transactions from customers that lead to the act of money laundering.Keywords: Legal Principle - Know Your Customer Principle - Principle of prudential

PERLINDUNGAN HUKUM BAGI KREDITUR MELALUI PERJANJIAN JAMINAN FIDUSIA

Ahyani, Sri

Jurnal Wawasan Yuridika Vol 24, No 1 (2011)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Legal protection for creditors in an agreement on fiduciary making Ata was born on fiduciary assignment made by a notary, and continues to be clarified with the registration of deed of agreement, UUJF has been attempted to provide a technical protection of the interests of creditors, the only pity is not applied with the system asserts concretes, in a system of protection through the implementation of the execution of fiduciary security, which ultimately provides options for creditors to pursue the way of peace, which means anadditional cost, and to give appreciation is bad and not related to a maximum of legal protection for creditors.Keywords: Legal Protection - Creditor - Fiduciary Guarantee Agreement