Disfungsi Peradilan Pajak Indonesia dalam Merealisasikan Keadilan

Appeals is a remedy that can be used by the taxpayers during the tax dispute with the tax authorities, having previously filed Objection. Philosophy of remedies is a means of seeking justice to fight for their rights as equal before the law, it should be an option that gives freedom for the taxpayer to use or not use. Anomaly occurs, where the Act Number 28 of 2007 on General Provisions and Tax Procedures seeking justice requires to pay the administrative sanction a fine of 100% of Appeals were denied or granted in part. In the middle of the threat of sanctions, taxpayers are dealing with a lower ability of court to produce a fair Judgment for the parties. Therefore, the realization of the Tax Judiciary functions as a conduit of Fairness should be questioned and examined. Keywords: Appeal, Objection, Fine, Judiciary, Fairnes

PERKEMBANGAN METODOLOGI PENELITIAN HUKUM

Doctrinal research asks what the law is on a particular issue. It is concerned with analysis of the legal doctr ine a nd how i t ha s been developed a nd a ppl ied. This type of r esea r ch is a lso known a s pur e theoretical research. It consists of either a simple research directed at finding a specific statement of the law or a more complex and in depth analysis of legal reasoning. Non-doctrinal research, also known as socio-legal research is a legal research that employs methods ta ken fr om other discipl ines to gener a te empir ica l da ta to a nswer r esea r ch quest ions. It ca n be a problem, policy or law reform based. Nondoctrinal legal research can be qualitative or quantitative. Doctrinal and nondoctrinal research could be part of a large scale project. Non-doctrinal approach allows the researcher to perform inter disciplinary research where he analyses law from the perspective of other sciences and employs these sciences in the formulation of the law. Keyword: Doctrinal research, Theoretical research, La

UPAYA HUKUM YANG DILAKUKAN KORBAN KEJAHATAN DIKAJI DARI PERSPEKTIF SISTEM PERADILAN PIDANA DALAM PUTUSAN MAHKAMAH AGUNG RI

Positive Legal Indonesia provides protection against crime victims who are not directly in the Penal Code, Criminal Procedure Code, as well as outside the Criminal Code and Criminal Procedure Code. Later in the Code of Criminal Procedure formulatif policies and by laws to understanding the victim used different terminology, namely the complainant, the complainant, witnesses, interested third parties and the injured party. In practice, the request made by the applicant with the PK as the quality of the witnesses, interested third parties, the Legal Adviser or by the Public Prosecutor and apparently only remedy reconsideration made by the Public Prosecutor and Third Party concerned (Judicial Review Decision No. 4 PK / PID/2000 November 28 2001), which was granted by the Supreme Court while the petition for judicial review filed applicant witnesses (Judicial Review Decision No. 11 PK/PID/2003 August 6, 2003), or the reporting witness stated by the Supreme Court was not accepted by because the applicant is not qualified to appeal judicial review. From the theoretical dimension turns doing different interpretations of the Supreme Court as provided Art. 263 paragraph (1) Criminal Procedure Code that the applicant is granted a judicial review conducted by the Public Prosecutor and the Third Party concerned on the one hand while on the other side of the applicant\u27s application for judicial review of quality reporting victims or witnesses can not be accepted. Keywords: remedies, victims of crime, judicial revie

PROBLEMATIKA EKSEKUSI PUTUSAN PENGADILAN TATA USAHA NEGARA

The existence of the Administrative Court in the judicial system in Indonesia as a manifestation of the commitment of the state to provide legal protection of individual rights and the rights of the general public so as to achieve harmony, harmony, balance, and dynamic and harmonizing the relationship between citizens and the State. But the execution of the decision of the Administrative Court which have permanent legal force by the State Administration officials are not fully effective, although the mechanisms and the stages of execution has been carried out. Factors causing poor execution of the decision of the Administrative Court, among others; absence of rule of law that forced the officials to implement the State Administrative Court\u27s decision: the commandment of the judge\u27s decision that dare not include the forced payment of a sum of money when the state administration officials concerned did not implement the decision of the Court; factor and compliance officials in carrying out the State Administrative Court decision. Keywords: Execution, Judgment of the Court

PEMIDANAAN TERHADAP PENGEDAR DAN PENGGUNA NARKOBA : Penelitian Asas, Teori, Norma dan Praktik Peradilan

Formulation types of criminal sanctions (strafsoort) is considered the most appropriate, appropriate and fair for appropriate drugdealers Narcotics Act (Act No. 35of 2009) and Psychotropic Substances Act (Act No. 22 of 1997) andjudicial practicebe assessedfrom the perspective of the principles, theories, norms andjudicial practiceis a system of cumulative-alternative formulation (mixed /combined) between the death penalty, life imprisonment or imprisonment, or a fine, while the length of the formulation of criminals anctions (straafmaat) is considered the most appropriate, appropriateand fair sentenceis a determinate system in the form prescrib edlimit minimum and maximum criminal threats. Punishment for drug user alyzed from the perspective of the principles, theories, norms and practices of its application to the dealers to berelatively severe punishment metedranging from the death penalty, life imprisonment and criminal casesover the past 15-20 years. The nthenature of drug users a sactors (daders) and a victim (victims) in addition to drug crimeshould bedropped also dropped criminal sentencing rehabilitationas stipulated in Article 127 of LawNo. 35 of 2009 for narcoticaddicts. Keywords: Formulation types of criminal sanctions, formulation of criminals anctions (straafmaat

DINAMISASI DAN ELASTISITAS HUKUM KEWARISAN ISLAM

Islamic law of inheritance is, to be followed by all Muslims, but its implementation is not in accordance with the provisions of Islamic law, this is caused by lack of understanding of Islamic inheritance law. In the application of the Islamic law of inheritance can be different from the norms of Islamic law itself, which is done by reconciliation or peace, which is not in accordance with the provisions of Islamic law, but through the application of such a method of interpretation. Interpretation in the application of the law of inheritance is possible in an understanding of the heirs any other alternative that contains the values of justice and peace among the heirs and families. Keywords: Dynamics, Elestisitas, Islamic inheritance la

KONSEKUENSI YURIDIS PENYIMPANGAN KEWENANGAN INTERSEPSI OLEH PENEGAK HUKUM

Interception is an act that violates human rights is therefore authorized the interception can only be done by law enforcement officers. In reality interception authority by police to deviate from the provisions that have been mandated by law. This research is a normative legal normative juridical approach. The data collected is secondary data were analyzed using qualitative methods juridical analysis. Based on this study it can be concluded that the juridical consequences of the actions of police conduct authority lapses in implementing the interception an act that is against the law and may be subject to criminal sanctions, it is based on a systematic interpretation of Article 31 paragraph (3), the law enforcement officers who perform deviation authority interception the position equivalent to ordinary people who do the interception as stipulated in Article 31 paragraph (1). So the police action could be sanctioned as provided for in Article 31, paragraph 1 in conjunction with Article 47 of Law ITE. Keywords: Deviation, authorized, Interception, Law enforcemen

Keadilan Restoratif dan Korban Pelanggaran HAM (Sebuah Telaah Awal)

Various violations on human right happening in Indonesia today have never been completely solved. Victims of human right violations (direct or indirect victims) find it difficult to access justice through the existing criminal law today. Difficulties in proving the violations committed by the actors make it harder for the justice to be in the victim’s side. For any reasons, the violations of human rights should be brought into the court. It is surely not easy to do so as the retributive justice applied so far has not been able to solve the existing problems and to give fairness to the victims. Restorative justice is therefore considered as a potential way out for a justice to take place for the crime actors, victims and society in general. In various types of criminal actions such as domestic violence, law –violatingchildren and traffic crime, the restorative justice has been successfully applied and it is now under evaluation in human right related cases. This is done in order to find out the effectiveness of this restorative justice in solving those cases. This writing aims to find out opportunities for the restorative justice implementation in solving human right violations in Indonesia. Keywords: Human Right violation victims, restorative justice, rehabilitation