Taxing Policy Reconstruction Based on Justice Value to Encourage Industrial Competitiveness in the Global Era

The study of trading will not be separated from the study of industry and investment, they have the close relationship of these three things in determining the competitiveness of a country, especially in the current pattern of global value chain (GVC) trading. The aims of this study are: (a) to analyze the urgency of increasing the competitiveness of national industry in the era of world free trade, and (b) to reconstruct taxation policies to promote industrial competitiveness in the global era. Tax reform should be able to improve competitiveness, and enthusiasm to invest for the investors. Due to growing business will increase tax revenue. The tax policy is very influential on industry, trade, and investment, because according to business people, tax is the biggest investment constraint, besides security, law, labor, regional autonomy, and smuggling issue. The reconstruction of taxation policies through the updating of tax laws includes: simplifying administrative procedures, raising taxpayer awareness, implementing a credible, accountable and consistent self-assessment system, tariffing adjustments to improve competitiveness, and expanding tax bases to increase state revenues. In order to improve competitiveness with other countries, it is necessary to put forward the principles of fairness and neutrality in tariff setting, and provide incentives for small business development. The structure of the prevailing tax rate is simplified in stages, planned, differentiated tariffs, and simplified layers intended to provide a more proportional tax burden for each taxpayer class

ARAH DAN KEBIJAKAN PENINGKATAN DAYA SAING INVESTASI MELALUI REKONSTRUKSI POLITIK HUKUM PAJAK

Large tax revenues, by pressing the real sector / investment is a mistake. Because of the weakening of the investment is decreasing purchasing power and affordability, resulting in reduced tax revenues. Tax reform must be able to improve the competitiveness of, and enthusiasm to invest. Since the development of businesses will increase tax revenues. Very influential tax policy on investment, because according to business circles, the tax is the biggest investment constraints, in addition to security issues, legal, labor, local autonomy and smuggling.Political reconstruction is carried out through tax law include: simplification of administrative procedures, improve taxpayer awareness, application of the principle of Self Asessment System is credible, accountable and consistent, tariff adjustment to increase competitiveness, expand the tax base to increase state revenues. In order to increase competitiveness with other countries, have put forward the principle of fairness and neutrality in tariff setting, and provide encouragement for the development of small businesses. Tax rate structure that applies to modified and simplified in stages, planned, differentiation rates, and simplification of the layer that is intended to provide greater tax burden proportional to each taxpayer groups

Arah dan Kebijakan Peningkatan Daya Saing Investasi melalui Rekonstruksi Politik Hukum Pajak

Fakultas Hukum Universitas Islam Sultan Agung, Jalan Raya Kaligawe km.4, Semarang, Indonesia, Email: [email protected] pajak yang besar dengan cara menekan sektor riil / investasi merupakan kesalahan fatal. Karena melemahnya investasi berarti menurunnya daya beli dan kemampuan masyarakat, yang berakibat berkurangnya penerimaan pajak. Reformasi pajak harus mampu meningkatkan daya saing, dan antusiasme untuk berinvestasi. Karena berkembangnya bisnis akan meningkatkan pendapatan pajak. Kebijakan perpajakan sangat berpengaruh terhadap investasi, sebab menurut kalangan pelaku bisnis, pajak merupakan kendala investasi terbesar, selain masalah keamanan, hukum, tenaga kerja, otonomi daerah, dan penyelundupan. Rekonstruksi Politik Hukum Pajak dilakukan melalui pembaharuan undang-undang pajak meliputi: penyederhanaan prosedur administrasi, meningkatkan kesadaran wajib pajak, penerapan sistem self assessment yang kredibel, akuntabel dan konsisten, penyesuaian tarif untuk meningkatkan daya saing, serta memperluas basis pajak untuk meningkatkan pendapatan negara. Dalam rangka meningkatkan daya saing dengan negara lain, perlu dikedepankan prinsip keadilan dan netralitas dalam penetapan tarif, dan memberikan dorongan bagi pengembangan usaha kecil. Struktur tarif pajak yang berlaku disederhanakan secara bertahap, terencana, pembedaan tarif, serta penyederhanaan lapisan yang dimaksudkan untuk memberikan beban pajak yang lebih proporsional bagi tiap-tiap golongan wajib pajak.Kata kunci: Rekonstruksi, Politik Hukum, Pajak, InvestasiABSTRACTLarge tax revenues, by pressing the real sector / investment is a mistake. Because of the weakening of the investment is decreasing purchasing power and affordability, resulting in reduced tax revenues. Tax reform must be able to improve the competitiveness of, and enthusiasm to invest. Since the development of businesses will increase tax revenues. Very influential tax policy on investment, because according to business circles, the tax is the biggest investment constraints, in addition to security issues, legal, labor, local autonomy and smuggling.Political reconstruction is carried out through tax law include: simplification of administrative procedures, improve taxpayer awareness, application of the principle of Self Asessment System is credible, accountable and consistent, tariff adjustment to increase competitiveness, expand the tax base to increase state revenues. In order to increase competitiveness with other countries, have put forward the principle of fairness and neutrality in tariff setting, and provide encouragement for the development of small businesses. Tax rate structure that applies to modified and simplified in stages, planned, differentiation rates, and simplification of the layer that is intended to provide greater tax burden proportional to each taxpayer groups.Keywords: Reconstruction, Tax Policy, Investmen

Deed Legal Ad / ART PT Perkebunan Nusantara IX After The Consolidated PTP XV-XVI (Persero) With PTP XVIII (Persero)

The purpose of this study was to determine the legality of the deed of AD / ART PT Perkebunan Nusantara IX after the consolidation of PTP XV-XVI (Persero) with PTP XVIII (Persero). This research method using normative legal research. The data used is secondary data that is material that provides an explanation of primary legal materials; in the form of deed of AD / ART PT Perkebunan Nusantara IX. Data were analyzed by descriptive qualitative method. The results showed Deeds AD / ART PT Perkebunan Nusantara IX Post-Consolidation PTP XV-XVI (Persero) With PTP XVIII (Persero), in accordance with the process and the provisions of the legislation in force. In the Deed clearly contain 1) the name and domicile of the Company; 2) the purpose and objectives and business activities of the Company; 3) The period of the founding of the Company; 4) the amount of the authorized, issued and paid-up capital; 5) the number of shares, class of shares if there is a following for each classification number of shares, the rights attached to each share, and the nominal value of each share; 6) the name of position and the number of members of the Board of Directors and Board of Commissioners; 7) determination of the place and manner of implementation of the GMS; 8) procedures for the appointment, replacement, dismissal of members of the Board of Directors and Board of Commissioners; 9) procedures for the use of profits and dividend distribution. replacement, dismissal of members of the Board of Directors and Board of Commissioners; 9) procedures for the use of profits and dividend distribution. replacement, dismissal of members of the Board of Directors and Board of Commissioners; 9) procedures for the use of profits and dividend distribution.Keywords: Legality; Deeds; AD / ART; Limited Liability Company; BUMN

Impact of Outsidered Children Status on Rights of Inheritance After Constitutional Court Decision

The objectives of this study are as follows: 1) To determine and explain the effect of the status of outsidered children status on the right to inherit after the Constitutional Court decision No. 46/PUU-VIII/2010 at the Kendari Religious Court. 2) To find out and explain the barriers to the status of outsidered children status against the right to inherit after the Constitutional Court decision No. 46/PUU-VIII/2010 at the Kendari Religious Court. 3) To find out and explain solutions to overcome the barriers to the status of children outside of marriage to the right to inherit after the Constitutional Court decision No. 46/PUU-VIII/2010 at the Kendari Religious Court. The method used by researchers is a sociological juridical legal approach and the specifications in this study include descriptive analytical. As for the sources and types of data in this study are primary data obtained from field studies with interviews with Religious Court Judges in Kendari City. And secondary data obtained from literature study. Based on the results of the research, in the case of inheritance after the decision of the constitutional court, the position of an outsidered children status as meant by the constitutional court decision of an outsidered children status is not the same as an adulterous child, has found a way or space to obtain recognition in order to protect the rights of outsidered children status. In this case the Constitutional Court ruled Article 46/PUU-VIII/2010 concerning children outside of marriage, having the right to recognition with their biological father and also entitled to an inheritance equal to the size of other children. Obstacles in this Constitutional Court Decision include the problem of the perspective of law enforcers and government officials to grant rights to children outside of marriage without different treatment or other discriminatory treatment. After providing solutions (or at least providing legal certainty) to outsidered children status born after the issuance of the Constitutional Court decision No. 46/PUU-VIII/2010 (curative), the Constitutional Court attempted with the Constitutional Court's decision to prevent the same cases from occurring.

Juridical Analysis on Role & Responsibility of Land Office in Multiple Land Certificates

The imbalance between the supply of land and the need for land can lead to various land disputes, including the emergence of cases of double certificates. The Basic Agrarian Law lays the foundation for realizing legal certainty and legal protection for all Indonesian people. According to Article 19 of the UUPA Number 5 of 1960 which was followed up with Article 3 letter a of Government Regulation Number 24 of 1997 concerning the Purpose of Land Registration. In Indonesia, the institution that has a close relationship with land is the National Land Agency or BPN which has the task of carrying out government duties in the land sector in accordance with the provisions of the legislation. The objectives of this research are, one to find out and analyze the causes of the occurrence of double land certificates at the Land Office, two to identify and analyze the responsibilities of the Land Office in the case of multiple land certificates, three to identify and analyze the obstacles and solutions to the responsibilities of the Land Office in the completion of double land certificates. The approach method used in this research is empirical juridical, namely analyzing the problem by combining legal materials which are secondary data with primary data obtained in the field. The research specifications in this study are descriptive analytical. Types and sources of data, namely primary data are data. obtained from the field. secondary data, namely data obtained from or derived from library materials, data collection techniques with interviews, literature studies, document studies. Then the author analyzes qualitatively which is then presented descriptively

Handling The Juvenile Delinquency Caused by Consuming Alcohol

The problem in this research are: 1) The factors that affect juvenile delinquency caused by consuming alcohol 2) The handling of juvenile delinquency caused by consuming alcohol. The purpose of this study were 1) To identify and explainfactors that affect juvenile delinquency caused by consuming alcohol. 2) To identify and explain the handling of juvenile delinquency caused by consuming alcohol.Based on the results of the study concluded that: 1) The factors that influence the habit of drinking in teenagers is a curiosity, social environment, family environment, the influence of alcohol sales freely, and as a result of the rule of law (sanctions and fines lightweight). 2) Disaster of drinking habits in teenagers by the police is divided into two stages: a preventive and repressive. Namely preventive measures, early efforts made by the police to prevent all crimes include socialization, raid the alcohol, and Binamitra (one of strategy in police), while the repressive efforts, action to suppress and restrain delinquency or impede the onset of delinquency greater events include foreclosure, arrest, legal action.Keywords : Handling; Delinquency; Alcohol

Criminal Threats Against Personnel Control Of Land Without Rights

The objectives of this research are 1) to find out and explain what is meant by the criminal act of control of land without a power permit or entitled and its elements, 2) Know and explain whether or not the criminal threat is relevant to the perpetrator in accordance with current developments. The results of this study concluded that: 1) Article 6 paragraph (1) letter a of the PRP Act No. 51 of 1960. The criminal act of using land without a permit with the right or legal proxy in the Criminal Code basically contains the following elements: as stellionate. b) It is known that there are other persons entitled to the land; The crime in this article is called Stellionate crime, which means "embezzlement of rights over immovable property", c) Failure to inform others that the land has been used as land for debt or has been mortgaged. 2) Factors Occurring Criminal Actions of Land Tenure Without Rights (a) Internal Factors 1) Educational Factors, 2) Individual Factors, (b) External Factors 1) Economic Factors 2) Environmental Factors, 3) Law Enforcement Factors, 4) Global Development Factors (Technology). 3) Based on the Supreme Court Decision Number 73 / Pid / 2015 / PT SMG has fulfilled the elements of error, the ability to be responsible, there is no excuse for forgiveness, against the law, and the manifestation of behavior and actions of subjective elements in error in practice is only aimed at everyone (whoever ) Article 6 paragraph (1) Act No. 51 Prp Of 1960 and no criminal threat against a legal entity or a corporation is regulated

PERAN KANTOR PERTANAHAN KABUPATEN SEMARANG DALAM MENYELESAIKAN SENGKETA HAK ATAS TANAH

Tanah merupakan kebutuhan yang harus dimiliki dari setiap warga negara Indonesia saat ini. Tanah juga memiliki peranan yang sangat penting bagi setiap orang, yang dapat dilihat dari antusiasnya setiap orang akan memperoleh dan mempertahankan tanah yang mereka inginkan dan mereka miliki. Tanah merupakan Karunia Tuhan Yang Maha Esa, memiliki nilai yang sangat tinggi secara derajat seseorang didalam masyarakat. Penelitian ini dilakukan untuk dapat memahami peran Kantor Pertanahan Kabupaten Semarang dalam penyelesaian sengketa hak atas tanah di masyarakat Kabupaten Semarang. Tujuannya adalah melihat peran dari Kantor Pertanahan Kabupaten Semarang dalam menyelesaikan sengketa hak atas tanah, melihat faktor apa saja yang mempengaruh persengketaan dan melihat perkara apa saja yang basanya muncul dari persengketaan tanah.Metode penelitian dengan pendekatan yuridis sosiologis yang bersifat deskriptif kualitatif. Sumber data meliputi data primer, data sekunder, dan data tersier. Metode pengumpulan data dilakukan Badan Pertanahan Nasional di Kabupaten Semarang guna menghimpun data sekunder dengan melakukan wawancara narasumber Hasil penelitian menunjukkan bahwa dalam melakukan wewenangnya BPN sesuai dengan peraturan perundangan. Badan Pertanahan Nasional melakukan mediasi dari perkara sengketa tersebut. Dengan demikian penyelesaian sengketa pertanahan dapat diselesaikan melalui 2 (dua) hal yaitu penyelesaian melalui litigasi dan penyelesaian melalui non litigasi. Peran Kantor Pertanahan Kabupaten Semarang adalah melalui mediasi, karena ranah Kantor Pertanahan sebagai mediator tidak bisa sebagai pemutus/pengadil, serta upaya penyelesaian sengketa tanah di Kantor Pertanahan Kabupaten Semarang adalah dengan mengupayakan proses mediasi lebih dari satu kali, menegaskan akan iktikad baik dari masing masing pihak yang bersengketa dalam bermusyawarah, mempersilahkan para pihak untuk menyertakan pendamping orang yang terpercaya untuk membantu memberikan argumentasi dan bukti bukti, serta pada internal Kantor Pertanahan adalah dengan menunju mediator yang siap secara pengetahuan dan kemampuan untuk menjadi mediator dalam penyelesaian sengketa tanah di Kantor Pertanahan Kabupaten Semarang. Kendala penyelesaian sengketa terdapat pihak-pihak yang bersangkutan beberapa tidak datang pada penyelesaian di Pengadilan. Kata Kunci : Sengketa; Tanah; Badan Pertanahan Nasional

Position of Foundation Assets from State Assistance

The existence of a foundation in the community to achieve various activities, aims and objectives in the social, religious and humanitarian fields has developed rapidly and has more diverse features. However, there are various interpretations of the substance of the Law on Foundations in society, which can lead to uncertainty and legal order. In this connection, a foundation is a legal entity consisting of separated assets of the founder. In addition, the source of the foundation's wealth can be obtained from other sources. A foundation is a legal entity consisting of separated assets of the founder. In addition, the source of the foundation's wealth can be obtained from other sources. Based on the Foundation Law, it is stated that the sources of the Foundation's assets can also be obtained from: donations or assistance that are not binding, waqf, grants, testament grants, and other acquisitions that do not conflict with the articles of association or the prevailing laws and regulations. Donations or non-binding assistances are defined as voluntary donations or assistance received by a foundation, whether from the State, the community or from other parties. This research was conducted to analyze problems arising from the position of the foundation's assets originating from state assistance and to find solutions to the problems that arise. The approach method used in this research is normative juridical which is descriptive-analytical in nature. Primary data is obtained using field research methods, while secondary data is obtained through library research. The collected data were analyzed qualitatively. The results of this study indicate that the management of the foundation is still influenced by the bureaucratic structure when viewed from the composition of the personnel of coaches, administrators and supervisors consisting of former local government officials and the Ministry of Religion of Cirebon Regency