Kajian Yuridis Posisi Peradilan Pajak dalam Struktur Peradilan Di Indonesia

Tax court in Indonesia is an administrative court that is specialized in taxation. In Article 2 of Law No. 14 of 2002 concerning the Tax Court stated that, "the Tax Court is a judicial body that carries out judicial authority for taxpayers or tax payers who seek justice against tax disputes." Since the issuance of Tax Court Law No. 14 of 2002, the position of the Tax Court was considered confusing. In Law No. 14 of 2002, both in the articles and in their explanations, there were no provisions which obliged or clearly stated the existence of the Tax Court in the court environment, while Article 5 of Law No. 14 of 2002 only mentions the technical coaching of the judiciary in the Tax Court conducted by the Supreme Court, while the organizational, administrative and financial guidance is carried out by the Ministry of Finance. Considering tax disputes that fall into the domain of state administration material, many opinions include the Tax Court in the state administrative court. However, there is no legal basis so there needs to be an in-depth study of the position of the tax court in the structure of the judiciary in Indonesia. The purpose of this paper is to describe the politics of law and the philosophy of establishing a tax court in Indonesia based on Law No. 14 of 2002 concerning the Tax Court and to explain the position of the tax court in the structure of the judiciary in Indonesia and the authority of the tax court in state administrative disputes. statute approach) or decision made by reviewing or examining legislation related to legal issues or problems to be examined. This research is used juridical empirical method with descriptive type of research

Pemberian Grasi Dan Maaf Dalam Bingkai Kajian Teoritik Tindak Pidana Pembunuhan (Studi Komparatif Hukum Positif Dan Hukum Islam)

In the Criminal Code there are several differences that are the reasons for the review of theories and the application of reasons for clemency or forgiveness. The theories that form the basis of forgiveness will lead to different views. In connection with sources of clemency (Positive Criminal Law) and forgiveness (Islamic Criminal Law) have differences. Where clemency is the prerogative of the president as the temporary head of state, forgiveness can only be given by the heirs of the victim as the party who lost the victim. This study aims to find out where the justice is if the granting of pardon/ apology is given by the president with only consideration from the Supreme Court. Meanwhile, in Islamic Law also regulates the apology for the perpetrators of the crime of murder which is the right of the heirs of the victim. This research is a qualitative research with the type of research used is library research. It is said as library research or document study because this research is mostly conducted on written regulations or other legal materials which are secondary in the library

Kedudukan Tugas dan Fungsi Kantor Badan Perencanaan Penelitian dan Pengembangan Daerah Kabupaten Sukoharjo dalam Peningkatan Kualitas Perencanaan Pembangunan di Sukoharjo

This study analyzes the position of duties and functions of the Sukoharjo District Regional Research and Development Planning Agency office in improving the quality of development planning in Sukoharjo. The purpose of this study was to determine the role of the regional development planning agency (Bapedda) in development planning in the city of Sukoharjo and to find out what are the obstacles to the research and development planning office of the Sukoharjo district in improving the quality of development planning in Sukoharjo. This type of research is empirical juridical. The approach method used is a sociological juridical approach. The primary data used in this study are the Bapelbangda, Sukoharjo Regency, the regional and community development division, which consists of native residents of the city of Sukoharjo. Secondary data in this study are in the form of books, theses, journals, reports or data related to regional development planning. While the object of this study is the process of development planning in Sukoharjo district. Methods of data collection by researchers in the form of observation, interviews, and documentation. The data analysis method used is according to Huberman and Miles, namely data reduction, data presentation, and drawing conclusions or verification. The results of this study can be concluded that the development planning for the Sukoharjo Regency area is in accordance with the Sukoharjo Regency Regional Development Strategic Plan (Renstra). Implementers who are in accordance with their respective duties and fields, namely such as the Sukoharjo Regency regional development planning agency. Relevant agencies that are in accordance with their existing duties by taking into account the general interests of the economy, social and culture, security, order, health, aesthetics, and environmental cleanliness. Therefore, economic, social and political conditions greatly influence policy, because these conditions all have to do with the local community. Based on the constraints that occurred in the Sukoharjo district regional development planning, it was found that there was a lack of human resources, namely employees who were not in accordance with their organizational structure and a lack of employees with educational backgrounds that were in accordance with their duties resulted in disruption of the drafting process

Analisis Yuridis Terhadap Perizinan Pemanfaatan Air Tanah Oleh PT Tirta Investama Di Kabupaten Klaten

Tujuan penelitian ini untuk mengetahui mekanisme perizinan dan kesesuaian pemberian izin terhadap Undang-undang Sumberdaya Air dalam keterkaitannya antara keseimbangan pendapatan asli daerah, konservasi sumberdaya air dan pemenuhan masyarakat akan hak atas air. Penelitian ini merupakan penelitian deskriptif dengan analisis data secara kualitatif. Peneliti menggunakan metode pendekatan yuridis empiris. Bupati Klaten telah memberikan perizinan pemanfaatan air tanah kepada PT Tirta Investama baik secara mekanisme administratif, maupun teknis pengelolaan sesuai dengan Undang-Undang Sumberdaya Air. PT Tirta Investama telah melengkapi semua persyaratan yang diminta oleh Pemerintah Daerah, tetapi Bupati belum mengeluarkan izin perpanjangan yang telah habis dan menggunakan rekomendasi teknis dari Gubernur sebagai dasar hukum. Pengawasan Pemerintah Daerah juga belum sesuai dengan undang-undang, karena tidak melibatkan peran serta masyarakat. Pemberian izin kepada PT Tirta Investama tersebut telah memenuhi keseimbangan Pendapatan Asli Daerah, pemenuhan hak atas air dan konservasi sumberdaya air guna mewujudkan kebermanfaatan sumberdaya air yang berkelanjutan untuk sebesar-besar kemakmuran rakyat sesuai yang tertuang dalam Undang-Undang Sumberdaya Air

Transparansi Pelaporan Dana Kampanye Dalam Mewujudkan Pemilu Yang Berintegritas(Studi Kasus Laporan Dana Kampanye Partai Politik Pemilihan Umum 2019 di Kabupaten Blora)

The election which was held on April 17, 2019, ran safely and in accordance with the stages determined by the Election Law. Starting from program planning, socialization then nominations, data updating, campaigns, campaign finance audit reports and implementation to dispute over election results proceed according to procedure. It's just that some of the obstacles that occurred at the campaign stage until the reporting of campaign finance audits were deemed very easy, however, not all political parties participating in the election followed this stage well. Reporting on the receipt and expenditure of campaign funds can support the enforcement of campaign finance regulations, it can be a corruption controller and become voter information. Openness or transparency in reporting campaign finance receipts and expenditures will enable the public as well as supervisory officers and auditors to see the compliance of campaign finance managers with existing campaign finance regulations. Therefore, the author describes how there is transparency in reporting campaign funds submitted by election participants to the Blora Regency KPU and the reported results must be adjusted to the regulations and their compliance with regulations, so as to realize elections with integrity