Asas Ultimum Remedium Dalam Penerapan Sanksi Pidana Terhadap Tindak Pidana Perpajakan Oleh Wajib Pajak

Legal settlement of tax crime specified in section 44B of Act Number 28 of 2007 on the third amendment to the Law No. 6 of 1983 on General Provisions and Tax Procedures (UUKUP) is the grant of authority by law to the Minister of Finance by reason of the interest of the state revenue, requesting the Attorney General to stop the tax crime investigation process. KUP Law Article 44B shows that the actual application of the criminal law violations are not to be Primum remedium, but more oriented to remedium ultimum. This is stated explicitly, although the infringement lawsuit by the taxpayer has been declared complete, but the Minister of Finance can still ask the Attorney General to stop the investigation due consideration to the interests of state revenue, if it has not been declared complete means the Minister of Finance can be directly ruled Directorate General of Tax to stop it

Perwalian terhadap Pengurusan Harta Anak di Bawah Umur (Studi Penetapan Pengadilan Agama Binjai)

The authority of the judiciary to give guardianship of religion against the management of the property related to children under legal protection of the child\u27s property is in absolute terms the judiciary has the authority to give religious rights of guardianship against the management of the property of minors upon petition of the closest family the child custody determination of a court through religion. The responsibility of a guardian appointed by the Court to oversee religious treasures children under in the guardian does not exercise its obligations properly is the responsibility of the child\u27s property is under guardianship as well as losses incurred due to the fault or negligence. Consideration of law made by judges in the determination of the custody of property management related children under IE the judge has the right judges law give consideration in accordance with the regulations and the provisions of the legislation relating to such matters. As for the consideration of the Tribunal judges who favor legal purposes namely benefit in line with the objectives of Islamic law that is giving the benefit of the people, though in Islam has been to explain that the mother, father, or sibling is a trustee for the son or brother of the applicant who are still minors

Mediasi dalam Penyelesaian Sengketa Perbankan Syariah

The need of Indonesian Moslem community for the bank operating in accordance with Islamic economic system was not juridically regulated until the enactment of Law No.7/1992 on Banking. In this law, the existence of Islamic bank or syarii banking has not yet been clearly stated, it is only called “bank with shared-revenue principle”. The concept of deliberation and dialogue is then directed to settle the dispute through the principle of legality which is then integrated into the process of proceedings in court through the Regulation of Supreme Court No.2/2003 which has been amended with the Regulation of Supreme Court No.1/2008 on the Procedure of Mediation in Court to make Article 130 HIR/154 RBg on Reconciliation which has been previously available effective. The fact is that reconciliation as stated in Article 130 HIR/154 RBg is currently implemented by the judge as a formality due to several constraints such as the lawyer and the judge are reluctant to peacefully settle the case, the judge has less capability, and peace efforts have not been sufficiently socialized. This condition also impacts the success of the implementation of the Regulation of Supreme Court No.1/2008 integrating mediation into the settlement of case in court, besides the success of the implementation of mediation is very much supported by the regulation that regulates it, facility and infrastructure, and the people involved in it