KEDUDUKAN PRODUK HUKUM DARI FUNGSI PENGATURAN MAHKAMAH AGUNG DALAM SISTEM PERUNDANG-UNDANGAN NASIONAL

ABSTRAKAuthority of the Supreme Court in Implementing the Functions of Post-Amendment Arrangements of the 1945 Constitution associated with the current national legislation system will be very meaningful to determine whether the legal products made by the Supreme Court have the power such as legal products made by legislators - other invitations. The problem examined is how is the legal product position from the Supreme Court's regulatory function in the national legislation system? To answer these problems, this study uses a normative juridical method with a legislative approach. Sources of data are generated from the study of laws and regulations, decisions of the Supreme Court, Supreme Court regulations, Supreme Court circular letters and related research literature. The resulting data is qualitative data. The data is processed, analyzed, and presented with analytical descriptive methods. Based on the results of the study, it can be explained that the legal product position of the Supreme Court's regulatory function in the national legislation system consists of the position of the Supreme Court Regulation as a statutory regulation, and the position of the Supreme Court Circular as a policy regulation. The advice given is that in the implementation of the Supreme Court's regulatory functions it needs to be limited so that no arbitrary acts or acts of abuse of authority occur.

ANALISIS TERHADAP KEBIJAKAN PENGAMPUNAN PAJAK DALAM INVESTASI Di INDONESIA

tax amnesty (tax amnesty) will be able to increase investment as expected by the government in an effort to increase economic growth, especially at this time the tax ratio shows a low number as evidence that there are still many taxpayers who do not / have not exercised their rights & obligations in accordance with laws and regulations. -invitation. The problem in this research is how the government policy in providing tax amnesty in investment in Indonesia. This study uses a normative juridical approach and an empirical approach. Data collection techniques are carried out by literature study and field studies. The data are then analyzed and discussed qualitatively. Based on the research results, regulatory inaccuracy, both in substance and in the form of legislation, will weaken the principle of legality, tax amnesty does not automatically increase state revenue, likewise tax amnesty does not automatically increase investment. Tax amnesty as an incentive needs policy support from other sectors so as to create the expected investment climate. Vertical and horizontal justice in tax imposition is insufficient when applied to tax amnesty. In tax amnesty, justice that brings benefits to society and the state should be emphasized

PENGAMPUNAN PAJAK DALAM PERSPEKTIF KEADILAN

Tax amnesty will be able to increase investment as expected by the government in an effortto increase economic growth, moreover at this time the tax ratio shows a low number asproof that there are still many taxpayers who do not / have not implemented their rights andobligations in accordance with legislation -invitation. Tax amnesty in the form of tax debtexemption along with sanctions raises legal issues, how is the concept of tax amnesty inrelation to justice as an effort to develop tax law. This research was conducted with anormative juridical approach. Therefore the main data used is secondary data in the form oflaws and regulations. Data analysis was carried out qualitatively. Based on the results of thestudy, vertical and horizontal justice in tax imposition is not sufficient when applied in taxamnesty. In tax amnesty that is more highlighted is justice which brings benefits to societyand the state. The suggestion of using the tax amnesty model in the form of exemption fromthe obligation to pay tax debt that was previously not paid and the exemption from impositionof sanctions must be followed by strict law enforcement after forgiveness by prioritizingadministrative legal instruments

IMPLEMENTASI PERATURAN DAERAH NOMOR 02 TAHUN 2011 TENTANG PAJAK AIR TANAH DI KOTA METRO

Tax is a potential alternative as a source of state revenue, the tax sector is a veryappropriate choice, in addition to the relatively stable amount, it is also a reflection of theactive participation of the community in financing development. The problem in this researchis how the application of Metro City Regional Regulation Number 02 of 2011 concerningGroundwater Tax. The method used by the normative juridical approach and analysis iscarried out qualitatively. The results showed that the application of Metro City RegulationNumber 02 of 2011 concerning Groundwater Tax in Metro City is currently based on theimplementing regulations as outlined in Mayor Regulation Number 5 of 2011 concerning theimplementation of Metro City Regulation Number 02 of 2011 concerning Groundwater Tax,but in its application in the field has not been implemented optimally. As a suggestion, theMetro City Government should increase the socialization of Regional Regulations onGroundwater Tax in Metro City to the public, especially taxpayers, so that the public knowsthe existence of Regional Regulations, thereby increasing revenue from taxes, especiallyGroundwater Tax

PENGAMPUNAN PAJAK DALAM PERSPEKTIF KEADILAN

Tax amnesty will be able to increase investment as expected by the government in an effortto increase economic growth, moreover at this time the tax ratio shows a low number asproof that there are still many taxpayers who do not / have not implemented their rights andobligations in accordance with legislation -invitation. Tax amnesty in the form of tax debtexemption along with sanctions raises legal issues, how is the concept of tax amnesty inrelation to justice as an effort to develop tax law. This research was conducted with anormative juridical approach. Therefore the main data used is secondary data in the form oflaws and regulations. Data analysis was carried out qualitatively. Based on the results of thestudy, vertical and horizontal justice in tax imposition is not sufficient when applied in taxamnesty. In tax amnesty that is more highlighted is justice which brings benefits to societyand the state. The suggestion of using the tax amnesty model in the form of exemption fromthe obligation to pay tax debt that was previously not paid and the exemption from impositionof sanctions must be followed by strict law enforcement after forgiveness by prioritizingadministrative legal instruments

Fungsi Notaris Pejabat Pembuat Akta Tanah dalam Pelaksanaan Perjanjian Kredit Perbankan

Notary services, is needed in deed bank credit agreements involving the customer and the bank, in order to ensure the correctness of the contents were poured into the bank credit agreement, to publicly truth is not in doubt. The research problem is how the functions of Notary or Land Deed Officer in the implementation of the bank credit agreement and how the force of law deed of bank credit agreement made by the Notary or Land Deed Officer. The research method in juridical normative and empirical is used primary and secondary data, and data analysis with qualitative analysis. The survey results revealed that the function of Notary / Land Deed Officer in Implementing Credit Agreement is a deed in accordance Orders of the bank where such orders have been agreed by the debtor (authentic deed). In addition, the notary as a person (figure) descriptive captions reliable, whose signatures and capnya guarantees and compelling evidence. Banks should do the legalization Notary if there is a loan agreement made in the form at the bottom of the hand

Asas Kedaulatan Rakyat Pada Undang-Undang No. 32 Tahun 2004 Jo UU No. 2 Tahun 2015 Dalam Rangka Pemilihan Kepala Daerah Secara Langsung

One of existing from Democracy ground is management General Election here in after referred to as General Election. General Election Management its reality is materialization from political rights people and at one blow represent the political rights delegation to proxy those who run the governance. Research applying of Democracy ground pursuant to law 32 Year 2004 at direct execution directly regional leader election must started applied by this direct execution directly regional leader election committee, people given a break to have a finger in the pie every step directly regional leader election. Still be needed by efforts in order to society mobilization till society own the understanding concerning direct essence regional leader election and their involvement in it and also participate for awareness by their self as political maturity form with the type of autonomous participation

Disharmoni Certification in the Authenticity Perspective of the Deed of Establishment of Cooperative by Notaries

Notary is a public official authorized to make authentic deeds and other authorities as referred to in UUJN. Cooperatives as a soko guru economy of the people really need the participation of the government in relation to the establishment, granting the status of legal entities, and amendments to the articles of association and co-operative development are the authority and responsibility of the government. Associated with the deed of ratification of cooperatives as a legal entity in Law No. 25 of 1992 there were no provisions governing cooperative deed-making officials. But in Kepmenkop No. 98 / Kep / M.KUKM / IX / 2004 specifically mentioned in article 4 that Notary makers of cooperative deeds are general officials appointed based on Notary Position Regulations, which are given the authority to, among other things, make deed of establishment, deed of amendment to articles of association and deeds others related to cooperative activities.With the notarial deed of the cooperative which has the authority to make a deed of establishment and amendment to the cooperative statute as stipulated in Kepmenkop No. 98 / Kep / M.KUKM / IX / 2004, then there is a legal conflict with the first legal problem of Disharmoni, the existence of certification of the cooperative establishment deed for notaries as public officials. And the second legal issue is the legal position of Kepmenkop No. 98 / Kep / M.KUKM / IX / 2004 in the perspective of the Act of Notary Position.The completion of the two legal problems uses several legal theories, namely the theory of the purpose of law, the theory of justice, the theory of expediency, the theory of certainty, the theory of authority and the theory of legislation. Besides that, it also uses several concepts, namely the concept of authenticity of deeds, the concept of general officials, professional concepts, the concept of certification, the concept of disharmony and the concept of cooperatives.Kepmenkop No. No. 98 / Kep / M.KUKM / IX / 2004 in the perspective of UUJN, that UUJN in the consideration of the part considering its formation does not refer to Law No. 25 of 1992, but in Kepmenkop No. 98 / Kep / M.KUKM / IX / 2004 section recalls mentioning notary participation. In UUJN no special notary or certified notary was found, and no special deed was found based on ministerial regulations. Therefore Kepmenkop No. 98 / Kep / M.KUKM / IX / 2004 are not based on the provisions stipulated in UUJN that the notary has the authority to make authentic deeds related to the agreement. If the fact is that the cooperative's deed of establishment and / or amendment to the cooperative statute constituting an agreement is made before a notary who has certification as determined by article 4 of Kepmenkop No. 98 / Kep / M.KUKM / IX / 2004, then this is contrary to the tiered theory / theory of legislation, namely stufenbau theory. Keywords: Disharmony of Certification, Authenticity of Notary Deed, Establishment of Cooperatives. DOI: 10.7176/JLPG/83-03 Publication date:March 31st 201

OPTIMALISASI TUGAS SUB BAGIAN PROTOKOL DALAM MELAKUKAN PROGRAM KERJA KEGIATAN BERDASARKAN PERATURAN GUBERNUR NO MOR 60 TAHUN 2016 PASAL 25 AYAT (2) HURUF A DI DPRD PROVINSI LAMPUNG

Protocol is regulated in Law No. 9 of 2010 concerning Protocol. By definition of law. The Minister reports that protocol is a series of activities related to provisions in state activities or formal activities which include place arrangements, ceremonial procedures, and honors as a form of respect for someone according to his position and/or role in the country, government, or citizens. State activity is an activity that is regulated and carried out by a centralized state committee, which visits are the President and/or Vice President, and State Officials and other invitees. Next, formal activities are activities that are regulated and carried out by the government or state institutions in carrying out certain tasks and purposes, those attending are state officials and/or government officials and other invitees. Then a very basic comparison between activities.state with activities. Formal government is the central government and regional government together can carry out formal activities but state activities can only be held by a state committee. State activities are regulated and carried out by the state committee, whereas formal activities are regulated by protocol officers who are part of government institutions. Problems How to Optimize Article 25 Paragraph (2) Letter A Regarding the Task of Performing Work Program Activities Sub-Section Protocol Governor Regulation Number 60 Year 2016 .The research method uses a normative and empirical juridical approach. The data used are secondary data and primary data. The data analysis used is qualitative juridical analysis. DiscussionOptimizing the duties and functions of the preparation of the protocol work program of the Regional People's Representative Council based on article 25 paragraph 2 regarding the task of carrying out the work program of the protocol sub-section activities according to the Lampung provincial governor regulation number 60 of 2016 that there is a need for two-way communication between the protocol and the work program drafting committee Lampung Provincial People's Representative Council in order to be more optimal

KARAKTERISTIK PERLINDUNGAN HUKUM DEBITOR DALAM PENGUASAAN OBJEK JAMINAN FIDUSIA

Penelitian berjudul Karakteristik Perlindungan Hukum Debitor Dalam Penguasaan Objek Jaminan Fidusia dengan latar belakang bahwa adanya kebutuhan modal dari para pengusaha untuk tetap menjalankan usahanya. Modal digunakan meningkatkan kesejahteraan hidup, di samping usahanya tetap berjalan. Undang-Undang Nomor 42 Tahun 1999 tentang Jaminan Fidusia, dinyatakan terdapat perpindahan hak milik yaitu dari debitor (pemberi fidusia) ke kreditor (penerima fidusia), padahal kedudukan benda jaminan, tetap berada di tangan debitor. Berdasarkan pernyataan tersebut terdapat masalah yaitu: Bagaimana karakteristik perlindungan hukum debitor dalam menguasai objek jaminan fidusia; dan Bagaimana kedudukan hukum debitor dalam menguasai objek jaminan fidusia? Kesimpulan dari penelitian sebagai berikut: Pertama, karakteristik perlindungan hukum debitor dalam penguasaan objek jaminan fidusia, digunakan untuk memberikan perlindungan hukum debitor selama menguasai obyek jaminan fidusia, supaya tidak terjadi tindakan kesewenang-wenangan kreditor, atas penguasaan objek jaminan fidusia, karena dengan mendasarkan pada kepercayaan yang bersifat absolut belum dapat menjamin perlindungan hukum bagi debitor. Kedua, kedudukan hukum debitor dalam menguasai benda jaminan fidusia dalam posisi yang kuat, karena dalam hukum benda dinyatakan bahwa apabila seseorang menguasai benda bergerak maka seorang tersebut sebagai pemilik dari kebendaan bergerak tersebut, artinya seorang debitor dalam jaminan fidusia penguasaan benda sebagai bezitter, sekaligus berkedudukan hukum sebagai pemilik atau eigenaar.Research entitled Characteristics of Legal Protection of Debtors Mastering the Object of Fiduciary Assurance against the background that there is a need for capital from entrepreneurs to keep running their business. Capital is used to improve the welfare of life, in addition to keeping his business running. Law Number 42 Year 1999 concerning Fiduciary Guarantee, there is stated transfer of ownership from debitor (fiduciary) to creditor (fiduciary recipient), whereas the position of collateral object remains in the hands of the debtor. Based on the statement there are problems that are: How the characteristics of the debtor’s legal protection in mastering the fiduciary guarantee object; and How is the position of the debtor’s law in mastering fiduciary security objects? The conclusions of the research are as follows: First, the characteristics of the debtor’s legal protection control the object of fiduciary guarantee, is used to provide the debtor’s legal protection in controlling the fiduciary security object, in order to avoid the arbitrary act of creditors, on the mastery of the fiduciary guarantee object, absolute nature can not guarantee legal protection for debtors. Second, the position of the debtor’s law in controlling the fiduciary assurance object in a strong position, because in the law of the object stated that if a person controls the moving object then the person is the owner of the moving object, that is, a debitor in the fiduciary guarantee of possession as a bezitter, as owner or eigenaar