Perspektif

144-152

Authors: Faizal Kurniawan, Ayik Parameswary

Freedom of contract principle brings the contracting parties to sign into an agreement in such forms, including a standard contract. The standard contracts are made by one party, usually by business entities in the aim of doing efficiency. The contracts, however, potentially contains abuse of power in its application, known as adhesion contract. In term of adhesion contract, it contains prompt restrictions and/or transfer of responsibilities of the business risks to the adhered party. Therefore, good faith principle plays an important role to evaluate the implementation of the adhesion contract. This article discusses the adhesion contract in the light of the basic principles in contract law and explores the legal frameworks for adhered party to seek their contractual rights in conjunction with the implementation of the adhesion contract. We also compare the implementation of the adhesion contract, practically, both in Indonesia and international practices by examining the national laws and the model law e.g. Principles of International Commercial Contracts (PICC).

166-177

Authors: Trisadini Prasastinah Usanti

The Warehouse Receipt Act has created a new guarantee institution, namely The Rights Guarantee of Receipt Warehouse. The Rights Guarantee of Receipt Warehouse has not yet revealed the character of property security institution fully as property security institution, because the absence of droit de suite principle and the determination of the property right, so that it is interpreted that the outward of the property right, is when the creditor notified The Registration Center and warehouse manager. The outward of property right in the property guarantee is a very important thing to ensure legal certainty over the position of creditor as prefered creditor.

190-200

Authors: Wan Juli, Joko Nur Sariono

The tax dispute resolution at the Tax Court generally begins with the issuance of Directorate General of Taxes Decision. Dispute resolution efforts comprise of two different arenas: appeal agains the Objection decision and lawsuit against Decisions related to the tax collection and Decisions other than objection decision. To some extend, it is clear that the rights and obligations of the Taxpayer are not protected. The limitation on the absolute competence may result in the Decision of Tax Court which stated that the application cannot be considered or processed further. Different Laws on the procedures (compared to the Procedures in Administrative Court) may result in the legal uncertainty and give an impression that the dispute resolution effort at the Tax Court is separate and exclusive from the Administrative Court. Furthermore, further legal effort, i.e appeal to the Supreme Court is also impossible because the only legal effort available after the tax Court Decision is only Reconsideration at the Supreme Court.

212-222

Authors: Ellyne Dwi Poespasari

The position of children born out of wedlock can be based on the three kinship systems which are patrilineal kinship system (based on kinship with the father or the male line), matrilineal kinship system and parental kinship system. The position of children born out of wedlock in customary law is not as the beneficiary of their parents or is not the descendant of their fathers, biologically. Children born out of wedlock are only has relationship with the mothers or mothers’ relatives. Therefore, by the Jurisprudence of Supreme Court and Constitutional Court Number 46/PUU-VIII/2010, there will be chances for children born out of wedlock to get law protection and inherit from a person who is assumed as the father of the children.