Perspektif

1-11

Authors: W.M. Herry Susilowati, Noor Tri Hastuti

Logical consequence of the enactment of the concept of rule of law, that all of government must be based on the law (both written law and unwritten law). In the implementation of governance known forms of legal instrument in the form of legislation, regulatory policies, a decision of the State, even plan form of internal regulation (Interne Regeling). Indonesian Police, as guidance as, protective, and maintain order and peace of society, in performing its duties is always tangent to the public (right). In the context of the police in to maintain order also required to carry out their duties based on the provisions of the rule of law. SOP as one of the interne regeling the hierarchical rules binding on every member of the police. On the other hand, standard operating procedure regarding enforcement procedures riot, substantially interfere with the law No. 39 Year 1999 on Human Rights. Therefore, in substance the substance of standard operating procedure should be based on human rights law as well. This is considering that the position of standard operating procedure as the implementing regulations of the various laws relating to field duty police officers in handling the riots. So the hierarchy of standard operating procedure is as verordnung strictly must not conflict with any existing legal regulations on it.

31-41

Authors: Haryo Sulistiriyanto

Tax have very important role for State. But, it is undeniable that the state frequently has difficulties to collect it due to the great numbers of tax payers who do not obedient in making the tax payments. The tax payers less aware of the important meaning of tax, in which they are often in delinquent tax until their tax debts become accumulated. Upon the tax debt conducted the pressing a claim if it have not been paid then conducted the seizures that one of those is made the freezing. In which, after the freezing it is made the account opening to know the balance amount of Tax Payer or Tax Bearer. While, the banking have the Bank Secret provision obligating the bank side to keep the information of depositors and their deposits secret. The problems formulation in this last assignment writing were What is the legal act of Tax Service Point upon the opening of individual person tax payer bank account in the framework of wealth seizure in bank according to the Acts No. 10 of 1998 about Banking. The research type used was the normative one using the research approach namely the Acts approach. Data used were the primary data by means direct interview with the related parties in this case was the Pratama KPP (Tax Service Point) ofSouth Sidoarjoand the secondary data obtained from the literature data. Result of this research was the legal act of the Tax Service Point upon the individual person tax payer bank account opening in the framework of wealth seizure according to the Acts No. 10 of 1998 about the Banking namely in the implementation of account opening in the favor of taxing is allowed to reveal the bank secret, that this case is in accordance with articles 40 and 41 of the Banking Acts.

52-58

Authors: Bambang Yunarko

The solution of dispute of shouldn’t be resolved in the court, in the court, but also can be resolved through but also can be resolved through the courts of commonly be known as alternative dispute solution, one of which is arbitration. Industrial relations arbitration to resolve disputes only the interest and disputes between union/union workers at one company. Act No. 2 of 2004 about industrial relations, specifically arrange the particulars of arbitration of industrial relations in Indonesia accord with principle lex specialis derogat lex generali.