Perspektif

196-213

Authors: Agung Retno Rachmawati, Joko Nur Sariono

The self assessment system gives trust to the tax payer to count, report the tax in SPT and pay it in the tax office. It is reasonable giving trust to the tax payer balanced with the controlling instrument. For that reason, fiskus given the authorization to do tax inspection. If the inspection result shows the difference, fiskus should establish Tax Permanent Letter function as the dunning letter. Practically, it often happens the difference between fiskus and tax payer. It is one of the causes of tax dispute. For tax payer can propose the objection of Tax permanent letter and if it is refused, the tax payer can appeal consideration. It is in line with article (36) verse (4) of law constitution, tax payer should pay 50% of tax burden before appealing consideration. The heavy requirement of appealing consideration made in order that institution does not function as excuses of cancelling taxation. Certainly the rule is being a problem for tax payer. That is why tax payer has access to look for justice even though he/she has to fulfill the heavy requirements to fulfill her/his right.

227-235

Authors: Netty Herawati

The settlement of law court dispute in district court simply, rapidly and economically judicature principle hoped be able to settle through the peaceful process with mediation in order that it is not overloaded the case. Since it has been done The rule of High Court of Justice No. 1/2008 it has been effective the process of mediation settlement as an alternative of settlement dispute. In PERMA No. 1/2008 the mediation phase in the process of the settlement of law court dispute in district court is being law of force. The process of the mediation needs much time so if it is not successful , it will be done the process of law court settlement legitimately. The time needed will disturb the implementation of simply, rapidly and economically judicature principle, moreover it has not been successful. While based on HIR, it may be done the settlement of law court dispute peacefully during the law court inspection.

244-251

Authors: Sarwirini

Currently juvenile deliquency has leaded into criminal behaviour as the result the case of children in conflict with the law arises. The efforts to overcome the matters of juvenile deliquency is performed through penal policy and non penal policy. However, such approaches to prevent and to overcome juvenile deliquency that exist today, have a tendency to perform repressive approach. Moreover, imprisonment to children in conflict with the law is still a very prominent way. The appropriate methode and approach to overcome the matters of juvenile deliquency should be performed and based on deep understanding on the causes of juvenile deliquency. Thus, this article aims to discuss the causes of juvenie deliquency both from the perspective of theories and concepts within juvenile deliquency. Besides that it discuss the legal framework and the methode to overcoming the juvenile deliquency in Indonesia.

128-139

Authors: Ari Purwadi

Legal research is motivated that the Bank is a business entity that has special characteristics that revocation of business licenses, corporate dissolution, and liquidation of the bank can not be equated with generally accepted procedures. In this situation the bank can not resolve the difficulty or the circumstances of the bank concerned endanger the national banking system will require the role of BankIndonesia. Is bankruptcy can be applied to troubled banks? By using the normative approach, based on the provisions of the Banking Law, BankIndonesiais authorized to revoke the business licenses of problem banks. Bankruptcy law also authorizes the Bank Indonesia to file bankruptcy for troubled banks. So far, BankIndonesiain dealing with troubled banks after a failed rescue attempt using the process of liquidation, bankruptcy efforts have not used.

149-159

Authors: Endang Retnowati

Indonesiaas an archipelago, which has till 70% is ocean area. In this sea area marine contains a very large and varied economic potential including fish resources. With the abundance of fish resources, it should make the fishermen earning to complete their necessities. In fact, it is not so, the poverty still have been collided with the lives of many fishermen. From the economic side, what the fishermen catch, is so far from enough to complete their necessities. This is caused by lack of capital owned by fishermen, the pressure from the owners of capital, profit-sharing system that is not fair, trade or auctioning process of fish that are not transparent (controlled by middlemen). Furthermore the authorities have no authority to regulate and enforce the rules. In addition, the pattern or work culture that is still what it is. The conditions of poverty which is experienced by fishermen led to their conflict and only to be the object. The law should provide protection has not been optimal yet. In the fishery law, there are only 2 verse in paragraph 1 regulating fishermen, also it is only the verse giving understanding of fishermen and small fishermen. Even it gives different understanding that traditional fishermen in the explanation of paragraph 18 (6) Local Government Act as well as in reality. The different understanding gives impact to the fishermen.

173-183

Authors: Agam Sulaksono

The capital market is a place of meeting sellers and buyers to trade securities such as stocks and bonds as a source of economic value of mutual funds. So that the value of mutual fund securities of the Investment Manager is high then the effect should be good in this case the issuer is required on an ongoing basis to spur business with the better through the application of the principles of good corporate governance.

74-81

Authors: Ratna Winahyu Lestari Dewi, Suhandi

Abortion is a classic problem in the world of health that has always caused debate throughout the ages. In terms of the term abortion means the termination of pregnancy before the fetus can grow outside the mother’s body. Abortion can be divided into two, namely spontaneous abortion and artificial abortion. Artificial abortion subdivided based on reason, namely abortion and abortion medisinalis criminalist. During this abortion in cases of rape victims are considered as a crime. But with the enactment of Law no. 36 years old. 2009 on health, abortion has been legalized for rape victims. Back problems are a matter of controversy, and raises the pros and cons of opinion in react. This paper will discuss about abortion in a variety of perspectives of professional ethics of medicine, Islamic laws and regulations inIndonesia. And abortion for rape victims is like a double-edged knife. Health workers who are faced with these situations will have a dilemma. Abortion will be punished, not doing abortion is the soul of the pregnant woman is at stake. Noting that rape can cause psychological trauma for the victim, then legalized abortion with respect to Article 75 paragraph (2) letter b Law No.36 of 2009 and should be done by a professional doctor in accordance with professional standards and observe the provisions of norms in religion. In this paper will discuss about abortion in the perspective of professional ethics of medicine, Islamic law and legislation in the positive law ofIndonesia.

95-104

Authors: Solehuddin

Advocate is an honorable profession (offiem nobile, or main). In the context of law enforcement, advocate is the part that absolutely must have in carrying out its duties and profession for the sake of justice under the law for the public interest justice seekers (justhbelem). A very basic function in the search process identity of Indonesian law.

117-127

Authors: Nur Basuki Winarno

There are many legal issues relating to the duties and functions of Indonesian police. In order to solve complicated problems, professional police is needed. It is important for police officers to understand the rule of law, the concepts of law and legal doctrines as well, which have already developed. The purpose of this is to avoid mislead in law enforcement.

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.