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Jurnal Wawasan Yuridika
Articles by issue : Vol 26, No 1 (2012)
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PERLINDUNGAN HUKUM BAGI WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK

Rochaeti, Etty

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

In the legal protection to tax payers in tax dispute, there is a legal effort which has been accommodated and provided by Act of Tax, both outside and through tax judicature. The protection outside the tax judicature, can be in the forms of proposal to the change of miswriting and miscalculation performed by tax payers, or tax officials is wrong to publish the tax provision, so the tax payers ask for the correction of the tax provision. The law protection through tax judicature can be in the form of proposal of objection to the Board of Objection, accusation to Tax of Court of Justice, judicial review from the Supreme Court. The substance of law related to law protection to tax payers in the tax dispute settlement, there is no legal norm synchronization. The legal effort for tax payers in looking for justice is missing because there are provisions of article 33 paragraph (1) and article 77 paragraph (1), Act No. 44 year of 2014 which state that the decision of Tax Court of Justice is a final decision in examining and deciding the tax dispute, so there is no more accusation and appeal to the Supreme Court. The legal effort which is permitted is through performing judicial review, and its legal effort is extraordinary. The relative competency of Tax Court of Justice covers the whole area of Indonesia.Keywords: law protection, tax payers.

KEPASTIAN HUKUM WAKAF UANG DI INDONESIA

Utama, Sofyan Mei

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Waqaf, property donated for religious or community use which is known in the society is waqaf of land, or house. But, nowadays waqaf has been wider as can be seen in article 15 paragraph 3, Act No. 41 year 2004 on waqaf. Waqaf can be in the form of giving or donating movable objects, such as money, gold. Article 28 and 29 are the basis of the existence of law of money waqaf, so it has a legal certainty, and it can be applied in Indonesia according to syariah.Keywords: money waqaf, legal certainty, syariah.

PENGEMBANGAN SISTEM EKONOMI KERAKYATAN DALAM PERSPEKTIF NEGARA HUKUM KESEJAHTERAAN BERDASARKAN UUD 1945

JS Panjaitan, Marojahan

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

In the prosperity law state, the most priority is a guarantee for human rights of peoples social economy. In creating human rights of peoples social economy, the state or government is given authority, task or responsibility to get involved and participate in individual or social lives. Then, it produces economy democracy ideology in the field of economy.Keywords: law state, democracy, economy

PEMBEBASAN BEA MASUK ATAS IMPOR BUKU ILMU PENGETAHUAN BERDASARKAN PASAL 25 UU NO. 17 TAHUN 2006 Jo SKMENKEU No. 103/KMK.04/2007

Asmorowati, Meiti

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Based on article 28 paragraph (1) of 1945 Constitution, every citizen should obtain equal education. Therefore, the government has given facilities to make people obtain equal education; giving facility through free duty of imported scientific books. All scientific books can be objects of free duty of imported books, except scientific books written in Indonesian. Those books are the books which aim at improving sciences in the framework of educating nation lives. Furthermore, goods, materials for the need of research and development of science as well as carrying out a research with the aim of improving the scientific level. Free duty of imported books can be proposed by tax subjects of free duty of imported books such as institution, and university.Keywords: scientific books, objects and subjects of free duties.

DESA DAN HAK-HAK TRADISIONAL

Suparman, Asep

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Village, as a social identity has already become a social institution which has an important position. Village with different kinds of its typology has been a basis of society lives, and has autonomy in the framework of regulating authority order and management order of people, local institution, and economic resource. Traditional rights possessed by villages are acknowledged by the state. This is reflected in provision of article 18 B of 1945 Constitution, and provision of article 1 number 1 of Act No. 6 year 2014. By acknowledgment of the state, traditional rights will never vanish although there is a paradigm shift. More over, there is a proverb â??berat sama dipikul, ringan sama dijinjingâ?ť.Keywords: autonomy, traditional rights.

TANGGUNG JAWAB DIREKSI DALAM KEPAILITAN PERSEROAN TERBATAS

Suryadi, Asep

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

Management is an organ which represents a companys interest as an independent legal subject. The management authority of a company is based on the of fiduciary duties principle, that is to say a principle which comes out as job and position are given to the management by the company. Pertaining to representative relationship between management and company, the performance of management in the framework of fiduciary duties principle shall bind the company and shall not bind the management personally. Nevertheless, when the management commits a violation against its principle, the management can be asked for personal responsibility. Members of management are not responsible for company bankruptcy if they can prove that it is not their failure or negligence as long as they are able to manage the company carefully, have full responsibility in behalf of the companys interest and go along with the companys goal, and they do not have any clash of interest directly or indirectly of what they have performed. But, the members of management can be asked for responsibility personally, when the company bankrupts as the result of their failure or negligence in running the management and their capacity as the representative of the company limited causing the companys bankruptcy.Keywords: management, responsibility, company.

EPISTEMOLOGI HUKUM ISLAM RASIONAL - EMPIRIK (AQLIYAH - TAJRIBIYYAH)

Somantri, Emma Dysmala

Jurnal Wawasan Yuridika Vol 26, No 1 (2012)
Publisher : Sekolah Tinggi Hukum Bandung

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Abstract

The rational and empirical study is not separated from some methods to produce legal source of aqliyyah, that is to say a rational reasoning which becomes a legal source based on ijtihad which has a relative accuracy level. It should be noted that legal sources of aqliyyah generally are referring to practical laws in the field of muamalah, and the knowledge obtained through al Tajribah is knowledge on phenomenon which is obtained through mind and sense collectively. This phenomenon occurs because of being created and reached by human ability to create it, and it occurs out of human ability to create it. When someone knows something based on experience, so the knowledge can be an argument (istidlal) to other people who do not experience.Keywords: rational, empirical, aqliyyah, tajribah.