Reconstruction of Regulations for Determining the Selling Value of Tax Objects to Increase Regional Original Income Based on the Value of Justice
Gunarto, Sri Yulianingsih, Anis Mashdurohatun
Page Numbers : 305-312
DOI : 10.36348/sijlcj.2022.v05i08.001
The purpose of this study is to analyze the weakness of the role of the Notary Official of Land Deed Maker in determining the Sales Value of Tax Objects to increase current regional original income and reconstructing the role of the Notary/PPAT in determining the Sales Value of Tax Objects to increase regional original income based on the value of justice. The approach method used in this research is socio-legal, namely by conducting joint research between law and non-doctrinal institutions that are empirical/social in examining the legal rules that apply in society. This research is descriptive-analytical. The results of this study shows that the Weaknesses in the regulation of the determination of the sale value of tax objects to increase the current local revenue. Based on article 6 paragraph (3) of the Law on Customs for the Acquisition of Land and Building Rights, therefore, the Reconstruction of the regulation on the determination of the Sales Value of Tax Objects to increase regional original income based on the value of justice, namely that the Regional Head in determining the amount of the sale value of the tax object is obliged to establish it as instructed by Law The Law on Regional Taxes and Levies and Regional Regulations truly reflects the actual value, which is the selling value of tax objects based on the value of justice and by changing several related articles including Article 24 paragraph (1) of the Law of the Republic of Indonesia Number 20 of 2000 concerning Amendments to Law Number 21 of 1997 concerning Customs on Acquisition of Land and Building Rights and Article 79 paragraph (3) of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies.
July 27, 2022
Evaluating the ability of the National Agency for Financial Investigation of Cameroon and the Nigerian Economic and Financial Crimes Commission in combating Money Laundering
Dr. Kwei Haliday Nyingchia
Page Numbers : 294-304
DOI : 10.36348/sijlcj.2022.v05i07.007
Illicit financial flows remain a serious problem to both developed and developing countries with tremendous negative impact on the economy. Although the police is there to investigate offences, certain offences are more sophisticated in nature thereby, necessitating the establishment of specialized agencies to investigate such offences. Nigeria and Cameroon have very common similarities when it comes to corruption and efforts to eliminate it led to the creation of the Economic and Financial Crimes Commission (EFCC) and the National Agency for Financial Investigation (ANIF). These agencies have the mandate to fight against money laundering and terrorist financing but the mandate of the EFCC is more extended with tremendous powers to investigate and directly prosecute offenders. ANIF does not have such powers and only report to the prosecution after investigation. This is attributed to the fact it is Financial Intelligence Unit (FIU) whose functions are usually limited to collection, analysis and dissemination of information related to money laundering, associated predicate offences and the financing of terrorism. Cameroon has opted for the administrative model lodged within the Ministry of Finance. The objective of this paper is that it seeks to make a comparative study of the EFCC and ANIF in the fight against financial crimes and to draw a line as to the model that is more efficient. To achieve this, a qualitative research approach was adopted. Accordingly, the doctrinal method was used which enabled us to do an on desk analysis of the available secondary and primary data on the EFCC and ANIF. This paper recommends that more sophisticated means should be given to the EFCC and that the CEMAC sub region should adopt the Nigerian model which has proven to be more successful in combating illicit financial flows.
Original Research Article
July 26, 2022
Management of Improvement of Cyber Crime at the Time of the COVID-19 Pandemic Happening Restorative Justice
Rodhi Agung Saputra, Rinaldy Amrullah, Agus Triono, Bonifa Refsi
Page Numbers : 286-293
DOI : 10.36348/sijlcj.2022.v05i07.006
The purpose of this study is to find out and understand the problems of overcoming the increase in Cyber Crime during the Covid-19 pandemic. The existence of Internet media that is so large and easy if not used wisely will give birth to crime in cyberspace or known as Cyber Crime. The problems that will be discussed in this study are how are the problems of overcoming the increase in Cyber Crime during the Covid-19 pandemic and what is the role of the Prosecutor in providing legal policies against Cyber Crime perpetrators, especially children. The findings of this study are that during the Covid-19 outbreak, it is certain that the number of Cyber Attacks that haunt the community will spike sharply and require immediate anticipation. This is because technological developments that are increasing demand the role of the government to carry out reforms to deal with Cyber Crime problems. Therefore, this problem can be done with the politics of criminal law in the scope of penal policy and non-penal policy.
July 19, 2022
The Concept of Restorative Justice in the Juvenile Criminal Justice System: A Narrative Review of the Indonesian Context
Lidya Rahmadani Hasibuan
Page Numbers : 263-272
DOI : 10.36348/sijlcj.2022.v05i07.004
Indigenous Indonesians have practiced restorative justice for centuries, particularly in Papua, Bali, Toraja, Minangkabau, and other traditional groups that retain their culture tenaciously. Indigenous tribes manage problems locally, without contacting state authorities. The standard of justice is not retributive justice in the form of punishment or vengeance, but conviction and forgiveness. The notion of Indonesian customary law as a venue for customary justice institutions also includes a concept that is the origin of restorative justice. The current method of resolving criminal matters outside of court is either the outcome of a lengthy voyage of study and examples or experimental programs, or it is a social tradition. The fundamental ideas of restorative justice are still present in current practices. Victim-Offender Mediation, Conferencing/Family Group Conferencing, Circele, and Reparative Board/Youth Panel are the four practices that pioneered the application of Restorative Justice.
Original Research Article
July 19, 2022
The Study of Smart Contract in the Hara Platform under the Law of Contract in Indonesia
Ninis Nugraheni, Nikmah Mentari, Belgis Shafira
Page Numbers : 273-285
DOI : 10.36348/sijlcj.2022.v05i07.005
Recently, the concept of smart contract has come to existence as an alternative for a more technologically sophisticated digital contract. Smart contract operates based on the blockchain technology, does not involve a third party and has self-executing ability; allowing an implementation of a contract with zero risk of failure. In regards to this, HARA, an agriculture start-up company, created a self-titled platform that focuses on data exchange in the decentralized agriculture sector in order to provide consumers with the access to data. Some of the data provided by HARA include farmer identifications; cultivation data; specific location data; ecology data; market information and transaction data which are collected from various sources. However, an in-depth study is required to better understand smart contract and its contract law application. This study is normative legal research and used the conceptual and statutory approaches. Smart contract and its self-executing or self-enforcing ability does not render a revision or renewal of the contract by the contracting parties impossible. In this case, the responsibility of the platform provider to meet the terms of the contract can still be requested. The concept of smart contract, which is also categorized as an electronic agent, has met the Indonesian requirements for contract validity. The distinct feature of a smart contract is its self-executing/self-enforcing ability. Furthermore, there are five legal relationships that exist among the users of the HARA application.
Original Research Article
July 16, 2022
Reconstruction of Regulations for the Position of Prosecutors in the Settlement of General Crimes Based on Restorative Justice Value
Gunarto, Riyadi Bayu Kristianto, Sri Endah Wahyuningsih
Page Numbers : 251-257
DOI : 10.36348/sijlcj.2022.v05i07.002
The Attorney General's Office released AGO Regulation Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice. According to this regulation, the Public Prosecutor (JPU) has the right to stop the process of prosecuting the accused in some instances, if there is an amicable agreement between the victim and the defendant. The purpose of this study is to examine and analyze the weaknesses of the regulation of the position of the Prosecutor in the current settlement of general crimes by restorative justice and to reconstruct the regulation of the position of the Prosecutor in the settlement of general crimes by restorative justice based on the value of justice. This study uses a constructivist paradigm with a socio-legal by examining secondary data and primary data by finding the legal reality experienced in the field, as well as a qualitative descriptive method, namely where the data obtained, are then arranged systematically so that a comprehensive picture will be obtained, where later the data will be collected. will be presented descriptively. Based on the findings of this dissertation research, it is found that in principle criminal cases can be closed. Prosecutions terminated based on restorative justice limited to perpetrators who have recently committed a crime, not recidivists, and only to minor crimes. The Weakness of the Prosecutor in the settlement of general crimes in restorative justice is the legal substance (legal substance) Article 5 paragraph (5), Article 9 paragraph (5), PERJA NO 15 of 2020. Legal Structure, namely the expertise of the Public Prosecutor in providing the best offer or introducing a restorative concept to the parties. Legal culture (legal culture) assumes that what is done by the perpetrator must end with a criminal penalty. So it is necessary to reconstruct Article 3 paragraph (5), Article 5, Article 9, Article 12, the Regulation of the Attorney General of the Republic of Indonesia Number 15 of 2020 concerning Termination of Prosecution Based on Restorative Justice.
Original Research Article
July 16, 2022
The Role of Collective Labor Agreements (CLA) To Create Legal Certainty for Workers in the Settlement of Study Labor Disputes at PT Panggung Jaya Indah Textile
Moch Ilham Faris Baladraf, Rumainur
Page Numbers : 258-262
DOI : 10.36348/sijlcj.2022.v05i07.003
This article discusses the role of Collective Labor Agreements to create legal certainty for workers in the settlement of labor disputes at PT Panggung Jaya Indah Textile. This study aims to determine the legal protection obtained by workers listed in the collective labor agreement to create legal certainty. This study uses a normative juridical research method by examining and interpreting theoretical matters concerning principles, conceptions, doctrines and legal norms relating to civil case evidence. The results show that legal protection for workers listed in collective labor agreements to create legal certainty can be seen in subjective legal protection while other forms of protection can be seen in social protection, economic protection and technical protection in order to provide legal certainty, especially for all workers listed in the collective bargaining agreement. Furthermore, the fulfillment of labor rights in the settlement of labor disputes is regulated in Law Number 13 of 2003 concerning Manpower and Law Number 11 of 2020 concerning Job Creation in the form of the right to protection of job security, social security and compensation.