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INDONESIA
JOURNAL EQUITABLE
ISSN : 25417037     EISSN : 26142643     DOI : -
Core Subject : Social,
JOURNAL EQUITABLE is a scientific journal for the field of Law published by the Law Study Program of the Faculty of Law, University of Muhammadiyah Riau. Journal Equitable has the content in the form of research results and reviews in selected fields of study covering various branches of law, such as criminal law, civil law, constitutional law, agrarian law, and others. In the Journal Equitable also contains fields of study related to law in a broad sense.
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Articles 7 Documents
Search results for , issue "Vol 6 No 1 (2021)" : 7 Documents clear
IMPLEMENTASI PENERBITAN SURAT KETERANGAN BEBAS (SKB) PAJAK PENGHASILAN (PPH) PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN ATAS WARISAN DITINJAU DARI ASAS KEMUDAHAN ADMINISTRASI (STUDI KASUS KANTOR PELAYANAN PAJAK KOTA YOGYAKARTA) Khoulud Beby Bestiani
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2607

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi penerbitan SKB PPh pengalihan hak atas tanah dan/bangunan atas warisan di Kantor Pelayanan Pajak Pratama Kota Yogyakarta di tinjau dari asas kemudahan administrasi. Penelitian ini merupakan jenis penelitian hukum normatif empiris yang menggabungkan antara data primer dan data sekunder,data primer yaitu data yang didapat di lapangan dan data sekunder yaitu data yang didapat melalui penelitian kepustakaan.Data yang diperoleh selanjutnya dianalisis secara kualitatif. Hasil penelitian yang didapat yakni, pertama, pemungutan pajak dikatakan efisien jika cost of taxation/administrative costs atau beban administratifnya rendah, namun dalam prakteknya cost of taxation/administrative costs yang ditanggung oleh ahli waris tinggi. Kedua, asas Convenience of Payment menghendaki bahwa pemungutan pajak harus memperhatikan kondisi wajib pajak yang nyaman, namun lamanya proses penerbitan SKB tersebut justru memberikan ketidaknyamanan yang menimbulkan kerugian bagi ahli waris yaitu tidak dapat dilakukannya jual beli tanah warisan dengan segera dan ahli waris kehilangan kesempatan untuk mengembangkan usahanya. Ketiga, dengan lamanya jangka waktu penerbitan SKB PPh tersebut maka tidak sesuai dengan asas sederhana yang mengharuskan bahwa prosedur perpajakan harus cepat, lancar dan tepat
URGENSI PEMBENTUKAN PENGADILAN KHUSUS EKONOMI SYARIAH DALAM LINGKUNGAN PERADILAN AGAMA Saut Maruli Tua Manik
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2640

Abstract

The importance of a special sharia economic court in the Religious Courts is reviewed philosophically, sociologically, juridically. Philosophically it is based on Pancasila as the state philosophy. The sociological basis of the sharia economics special court answers problems and fulfills the needs of Islamic religious law in the field of sharia economics on the basis of empirical facts of sharia economic dispute resolution, juridically based on Article 3A of Law Number 3 of 2006, and Article 3A paragraphs (1), (3) and 13B paragraph (1) of Law Number 50 of 2009 concerning the Second Amendment to Law Number 7 of 1989 concerning the Religious Courts. Problem: What are the efforts and obstacles that the Supreme Court does to improve the quality of sharia economic dispute resolution in the Indonesian Religious courts. Normative methodology with a normative juridical approach. Data sources are primary data and supported secondary data
PELAKSANAAN PENEGAKAN HUKUM BAGI ANGGOTA KEPOLISIAN YANG MELANGGAR KODE ETIK DALAM PENYALAHGUNAAN NARKOTIKA umar dinata
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2641

Abstract

In Law Number 2 of 2002 concerning the National Police of the Republic of Indonesia, the functions and duties of the Police are expanded to include maintaining security and public order, law enforcement, protection and protection and services to the community by upholding human rights, but there are some police officers who even abuse their authority by participate in the use and distribution of illegal drugs or drugs. This of course can lead to a loss of public trust in the police to guarantee legal certainty or provide legal protection to the community. The problem is how is law enforcement for members of the police who violate the code of ethics, what are the obstacles and efforts faced in law enforcement against members of the police who violate the code of ethics, the code of professional ethics of the police as stipulated in the regulation of the chief of police no. 7 of 2006 and Regulation of the National Police Chief No. 8 of 2006, is a moral code with the hope of growing a high commitment for all members of the National Police to obey and implement the Police Professional Code of Ethics
PEMBENTUKAN PERATURAN DESA (PERDES): TINJAUAN HUBUNGAN KEWENANGAN KEPALA DESA DAN BADAN PERMUSYAWARATAN DESA (BPD) Elviandri; Indra Perdana
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2679

Abstract

This journal focuses on the problem of finding the relationship between the role of the Headman of Village and the Village Consultative Body (BPD) in drafting Village Regulations (Perdes). The journal research method used is the normative method. The results of the study carried out are the relationship between the authority of the Village Head and the Village Consultative Body (BPD). . As for the process of drafting and forming Aursati Village regulations in the preparation of village regulations carried out by the Village Consultative Body (BPD) with the Aursati Village Head, the drafting process uses the correct mechanism and all stages are passed well
Penggunaan Jasa Freight Forwarder Internasional Untuk Ekspor Benih Lobster Dari Perspektif Hukum Persaingan Usaha Yetti, Yetti; Indra Afrita; Deddy Felandry
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2681

Abstract

The problem is how to use international freight forwarder services to export lobster seeds in a legal perspective of business competition, what are the legal consequences and use of international freight forwarder services.The research method is normative juridical, which analyzes anti-monopoly laws by conspiring and monopolizing the delivery of lobster seeds, with the data sources being Primary Legal Materials, Secondary Legal Materials and Tertiary Legal Materials. Data collection techniques are literature study, and data analysis with descriptive analysis. The result of the research is that PT ACK, as the freght forwarder, has made allegations against Article 17 regarding monopoly and Article 24 of conspiracy with two other companies, namely KKP, and the Chairperson of the Indonesian Lobster Entrepreneurs Association. The legal consequence of this action resulted in the obstruction of PT ACK's competing business actors from offering export cargo shipping services for lobster seeds abroad, the alleged actions carried out by the three parties could be subject to fines for the perpetrators of this monopoly and conspiracy based on Law No. 11 of 2020 concerning Job Creation, namely a minimum of IDR 1 billion.
PERANAN NCB-INTERPOL INDONESIA TERHADAP TINDAK PIDANA PERDAGANGAN NARKOTIKA ANTAR LINTAS BATAS NEGARA (OBSERVATION CASE AT INDONESIAN NACIONAL POLICE HEADQUARTERS) ais, aliismailshaleh; Jodhi Kurniawan; Nabilah Farah Dibah
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2682

Abstract

The purpose of this study is to determine the role of the NCB-Interpol Indonesia in the crime of illegal trafficking of Narcotics across national borders and to find out the obstacles related to the role of the Indonesian NCB-Interpol in the illegal trafficking of Narcotics Cross-border Narcotics. This research method is observational research with a descriptive analysis approach. The results of this research NCB-Interpol Indonesia have played a good role in carrying out their duties as the organizer of cooperation or coordination through the ICPO-Interpol forum in order to overcome the cross-border narcotics trade by facilitating the interests of investigators who are authorized to deal with cross-border narcotics trafficking, namely drug investigators the National Police and Indonesian National Narcotics Agency investigators so that mutual assistance in investigations carried out between countries that are members of the ICPO can control the illegal narcotics trade in Indonesia
KEBIJAKAN FORMULASI PERBUATAN MELAWAN HUKUM DALAM PEMBAHARUAN HUKUM PIDANA INDONESIA robyanugrah; Raja Desril
JOURNAL EQUITABLE Vol 6 No 1 (2021)
Publisher : Prodi Ilmu Hukum Fakultas Hukum Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v6i1.2683

Abstract

An act against the law is a rule in criminal law that is useful for determining whether or not an act can be given a criminal sanction. In Indonesia's positive criminal law, the guidelines for determining an act are against the law or not based on Article 1 paragraph (1) of the Criminal Code, known as the principle of legality. The determination of an act as an act against the law in Indonesian criminal law often clashes with the concept of violating the law adopted by the community. Indonesia as a legal state that is currently reforming criminal law, especially through the establishment of the National Criminal Code, seeks to formulate the concept of unlawful acts in accordance with the social, juridical and philosophical values ​​of the Indonesian nation. This study aims to determine the formulation policy of unlawful acts in the renewal of Indonesian criminal law in the present, and analyze the formulation of policies against the law that are aspired to in the future. This study uses a qualitative method with a normative juridical approach and descriptive analytical research specifications.

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