THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME

2018 ◽  
Vol 2 (2) ◽  
pp. 182
Author(s):  
Adnan Hamzah ◽  
Muhammad Djafar Saidi ◽  
Amir Ilyas
Keyword(s):  
Use Of Force ◽  
Normative Study ◽  
Information Transparency ◽  
South Sulawesi ◽  
Additional Investigation ◽  
Force Majeure ◽  
Directorate General ◽  
Financial Losses

<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>

scholarly journals The impact of the COVID-19 regulations on rent obligations

De Jure ◽  
2020 ◽  
Vol 53 ◽  
Author(s):  
Sue-Mari Viljoen
Keyword(s):  
Common Law ◽  
Use Of Force ◽  
Rental Sector ◽  
South Africans ◽  
Force Majeure ◽  
Regulatory Measures ◽  
The Common ◽  
The Impact ◽  
Detrimental Impact

SUMMARY The COVID-19 pandemic has led to the introduction of a range of regulatory measures, which has had a detrimental impact on the rights of South Africans, in general, and specifically the ability of commercial lessees to trade. A large number of commercial lessees were forced to close their businesses for lengthy periods of time, which effectively meant that they were deprived of the use and enjoyment of their leased premises. It is unclear whether such lessees, who have been either partly or absolutely deprived of the use of their premises, should continue to make rental payments. The common law is explored to cast light on this issue, taking account of the use of force majeure clauses and the operation of the lockdown measures as a form of vis maior. The common law position regarding vis maior and its impact on rent obligations is further considered with reference to regulatory measures that were specifically introduced to assist parties that were negatively affected due to the lockdown measures in the commercial rental sector.

scholarly journals PEST PROBLEMS OF COCONUT HYBRID PRODUCTION IN INDONESIA WITH SPECIAL REFERENCE TO SCDP

CORD ◽  
1985 ◽  
Vol 1 (01) ◽  
pp. 34
Author(s):  
Dante R.A. Benigno, PhD. ◽  
Ir. Soetardjo Soewarno
Keyword(s):  
Special Reference ◽  
World Bank ◽  
Hybrid Production ◽  
North Sulawesi ◽  
South Sulawesi ◽  
Directorate General

SCDP is a World Bank and Government of Indonesia fundect project managed by the Directorate General of Estates of the Mi­nistry of Agriculture. This project is responsbile for the planting of coconut hybrids as well as local talls, but mostly hybrids. Since 1981 to date, some 22,000 ha have already been planted to hybrids in 70 coconut working centers (CWC) widely scattered in 6 provinces such as Aceh, Lampung, South Sulawesi, Central Su­lawesi, North Sulawesi, and Maluku (Fig.1).

scholarly journals The Legal Nature of Force-Majeure

2021 ◽  
Vol 07 (11) ◽  
Author(s):  
Kholmurod Ruzievich Isanov ◽  
Keyword(s):  
Legal System ◽  
Use Of Force ◽  
Legal Systems ◽  
Legal Relationship ◽  
Force Majeure ◽  
Legal Nature ◽  
National Legal System ◽  
The Will ◽  
Legal Consequences

This article analyzes the legal nature of the force majeure in the system of legal relations. The will of the parties to a force majeure legal relationship, as a sudden or unavoidable event or situation involving their will, affects the rights and obligations between them and has certain legal consequences, the whole system of legal relations has also been examined as the basis for exemption from liability or exclusion of liability. Approaches have also been explored in distinguishing a situation that led to harm as a risk (risk) or force majeure situation in determining liability for breach of obligation. The conditions for the use of force majeure in the continental and general legal systems are analyzed, and scientific conclusions are drawn on its legal nature and its role in the national legal system.

scholarly journals A comprehensive assessment of the investment attractiveness of a startup

2019 ◽  
Vol 6 (3) ◽  
Author(s):  
Viktor Splender ◽  
Alexandr Orlov
Keyword(s):  
Financial Stability ◽  
Necessary Conditions ◽  
Comprehensive Assessment ◽  
Business Startup ◽  
Start Up ◽  
Force Majeure ◽  
Self Development ◽  
Return On Capital ◽  
Single Method ◽  
Financial Losses

The article deals with the method of comprehensive assessment of the investment attractiveness of a startup project and the criteria for its effectiveness. Investment attractiveness of a startup is such an economic category, which is a complex indicator of objective and subjective characteristics of a startup, characterized by the efficiency of using the property of the enterprise, its solvency, financial stability, the ability to self-development on the basis of increasing the return on capital, quality and competitiveness of products, and reflecting the feasibility of investing funds. To select the optimal criteria for the investment attractiveness of a startup and develop the necessary procedures for their use, the first part of the article considers the problems in the activities of enterprises that can affect their investment attractiveness. In relation to the selected components, the criteria for assessing their condition and the degree of influence on investment attractiveness are determined. When selecting a startup project, the authors proposed a number of important criteria, of which at least 6 were singled out. Their availability and sufficiency are necessary conditions for its intended implementation. Further, the authors propose a single method of comprehensive assessment of the level of investment attractiveness of a startup. The presence and possession of such a technique will allow the head to make up for the lack of experience in the implementation of startup projects and the development of new innovative ideas, as many, falling into force majeure experience confusion and panic, which often leads to significant financial losses. To do this, a number of elements that have the greatest impact on investment characteristics are pre-allocated in the structure of the proposed business startup. Thus, this study helps potential investors of financial resources in new start-up projects to carry out forecasting in advance and avoid the main problems that arise in front of them when applying the developed methodology of their assessment.

scholarly journals Juridical Review Of The Granting Of Remissions To Prisoners Of Criminal Acts Of Corruption

2021 ◽  
Vol 3 (4) ◽  
pp. 140-152
Author(s):  
Rizki Karina Azilia
Keyword(s):  
Government Regulation ◽  
Literature Study ◽  
Economic Rights ◽  
Legal Rules ◽  
Positive Law ◽  
The Social ◽  
Directorate General ◽  
The Government ◽  
Financial Losses ◽  
Data Processing Methods

Corruption has occurred systematically and widely, causing state financial losses, as well as violating the social and economic rights of the community at large. The most common punishment imposed on perpetrators of corruption is imprisonment. Law Number 12 of 1999 concerning Corrections states that one of the rights of prisoners is to obtain a reduction in their criminal period or remission, not least for prisoners who are perpetrators of corruption. The government has issued Government Regulation Number 28 of 2006 concerning the Terms and Procedures for the Implementation of the Rights of Correctional Inmates. Convicts of criminal acts of corruption can be given remission if they meet the requirements of good behavior and have served 1/3 (one third) of their criminal period. The study was conducted to find out the things that became the basis for granting remissions to prisoners, including convicts who were perpetrators of criminal acts of corruption and to find out how the legal arrangements for granting remissions to prisoners who were perpetrators of corruption in positive law in Indonesia. The type of research is normative juridical research. The data was collected through a literature study, and the data obtained were processed using qualitative data processing methods. This qualitative analysis is then linked to relevant problems and theories so that the data obtained are descriptive. The results of the analysis show that the correctional system seeks to realize the social reintegration of prisoners in prison, therefore the basis for granting remissions to prisoners is to motivate prisoners to behave well and accelerate prisoners who are well behaved so that they can be released and return to society before the actual date of freedom. The legal rules for granting remissions to convicts who commit corruption crimes are Government Regulation Number 28 of 2006, but have not been equipped with implementing regulations. The government should immediately provide clarity to this regulation by issuing implementing regulations so as to provide legal certainty for the Directorate General of Corrections.

scholarly journals PENGAWASAN BANK INDONESIA ATAS KERAHASIAAN DAN KEAMANAN DATA/INFORMASI KONSUMEN FINANCIAL TECHNOLOGY PADA SEKTOR MOBILE PAYMENT

JURISDICTIE ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 16
Author(s):  
Dwi Fidhayanti
Keyword(s):  
Financial Services ◽  
Personal Data ◽  
Mobile Payment ◽  
Normative Study ◽  
Information Transparency ◽  
Services Sector ◽  
Start Up ◽  
Consumer Data ◽  
Financial Technology ◽  
Payment Gateway

<p>Widespread use of Internet and smartphones in Indonesia triggers fintech transactions. Law Number 11 Year 2008 concearning Information and Electronic Transactions Article 26 Paragraph (1) explains that unless otherwise stipulated by statutory regulations, the use of any information through electronic media concerning a personal’s data must be carried out with the concent of the person concerned. However, it is prone to crime by breaking into the security systems of fintech. This study aims to determine the regulation of consumer data confidentiality and security of financial technology in the mobile payment sector and Bank Indonesia’s supervision on that matter. This is a normative study with legislative and conceptual approaches. Regulation on the Consumer Data/Information Confidentiality and Security of Financial Technology in Mobile Payment Sector is made by authorized institutions i.e. Bank Indonesia as regulators and supervisors in payment system and OJK (Financial Services Authority) in managing fintech categorized as non-bank institutions. Bank Indonesia has issued Regulation Number 7/6/PBI/2005 concerning provisions on Information Transparency of Bank Product and the Use of Customer’s Personal Data. Meanwhile, OJK manages data security based on Article 2 Letter d of the OJK Regulation Number 1/POJK.07/2013 concerning Consumer Protection of Financial Services Sector. Bank Indonesia supervises directly through Bank Indonesia Fintech office by holding “meet the start up” to consult and share about fintech. Policy wise, Bank Indonesia issued regulation concerning payment transaction processing, APU/PPT for non-banks, Bank Indonesia Regulations on Fintech and Regulatory Sandboxes and regulations on National Payment Gateway (NPG).</p><p>Meluasnya penggunaan Internet dan smartphone di Indonesia membuat tingginya transaksi fintech. Undang-Undang Nomor 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik Pasal 26 ayat (1) menjelaskan bahwa kecuali ditentukan lain oleh Peraturan perundang-undangan, penggunaan setiap informasi melalui media elektronik yang menyangkut data pribadi seseorang harus dilakukan atas persetujuan orang yang bersangkutan. Namun, penggunaan teknologi rentan terhadap kejahatan dengan membobol sistem keamanan fintech. Penelitian ini bertujuan untuk mengetahui pengaturan atas kerahasiaan dan keamanan data konsumen pada sektor mobile payment dan pengawasan Bank Indonesia atas hal tersebut. Penelitian ini normatif dengan pendekatan perUndang-Undangan dan konseptual. Pengaturan atas Kerahasiaan dan Keamanan Data/Informasi Konsumen Financial Technology pada Sektor Mobile Payment dilakukan oleh lembaga berwenang; Bank Indonesia sebagai pengatur dan pengawas sistem pembayaran dan Otoritas Jasa Keuangan (OJK) dalam pengaturan fintech yang dikategorikan sebagai lembaga non bank. Bank Indonesia mengeluarkan aturan Nomor 7/6/PBI/2005 Tentang Ketentuan Transparasi Informasi Produk Bank dan Penggunaan Data Pribadi Nasabah. Sedangkan, OJK mengatur keamanan data konsumen pada pasal 2 Huruf d Peraturan OJK Nomor 1/POJK.07/2013 Tentang Perlindungan Konsumen Sektor Jasa Keuangan. Bank Indonesia mengawas secara langsung melalui Bank Indonesia Fintech office dengan kegiatan meet the start up untuk melakukan konsultasi dan berbagi tentang fintech. Dalam hal kebijakan, Bank Indonesia mengeluarkan Peraturan Bank Indonesia tentang pemrosesan transaksi pembayaran, Regulasi APU/PPT untuk non Bank, Peraturan Bank Indonesia tentang Teknologi Finansial dan Regulatory Sandbox dan peraturan tentang National Payment Gateway (NPG).</p>

scholarly journals Hilangnya Sifat Melawan Hukum Pidana Materil Dalam Tindak Pidana Korupsi Pasca Pengembalian Seluruh Kerugian Keuangan Negara

Media Iuris ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 243
Author(s):  
Yanto Yunus ◽  
Juwita Sarri ◽  
Syahirudin Syahir
Keyword(s):  
Positive Function ◽  
The State ◽  
Normative Study ◽  
Conceptual Approach ◽  
Negative Function ◽  
The Law ◽  
Written Law ◽  
Criminal Conduct ◽  
Financial Losses ◽  
Positive Work

Criminal conduct can be held accountable when it meets two elements of such action as unlawful action and can be reproached. The nature of resisting the law itself is devided into two opposing qualities of formal law and the nature of resisting the law of materiel. The nature of the law regarding material itself has two fuction: itsnegative function and its positive work. Of these functions in application only to its negative (or exempted from the written law) function because of its positive function (an act not prohibited by the law but by society of the act is mistaken) and therefore is a violation of the law. This type of research is the normative study with the constitution approach (statue approach) and the conceptual approach. From this research it can be concluded that the repayment of all financial losses in the state can be excused/ fail d;excuse, so that the nature of resisting the laws of materiel’s negative function of the perpetrators of corruption is lost. The provision of article 4 of the constitution is judged as irrelevant because the application of a fixed sanction without seeing thr benefits of its ratification. This is based on the theory presented by Nigel Walker and Jeremmy Bentham, which says the application of criminal santions must be ideal and beneficial to the perpetrator. Keywords: Loss of Unlawful Character; Corruption; Recovery of State Losses.Perbuatan pidana dapat dimintai pertanggungjawaban apabila memenuhi dua unsur yakni perbuatan tersebut merupakan perbuatan melawan hukum dan perbuatan tersebut dapat dicela. Sifat melawan hukum itu sendiri terbagi dalam dua yakni sifat melawan hukum formal dan sifat melawan hukum materiel, Sifat melawan hukum materiel itu sendiri memiliki dua fungsi yaitu fungsinya yang negatif dan fungsinya yang positif. Dari kedua fungsi tersebut dalam penerapannya hanya diperbolehkan fungsinya yang negatif (atau perbuatan yang dapat dikecualikan dari hukum yang tidak tertulis) dikarenakan fungsinya yang positif (perbuatan yang tidak dilarang oleh undang-undang tetapi oleh masyarakat perbuatan tersebut dianggap keliru) sehingga fungsinya ini dianggap bertentangan dengan undang-undang. Jenis Penelitian ini ialah penelitian normatif dengan pendekatan undang-undang (Statute Approach) dan pendekatan konseptual (Conceptual Approach). Dari penelitian ini dapat disimpulkan bahwa dengan dikembalikannya seluruh kerugian keuangan negara maka perbuatan pelaku dapat dimaafkan/fail d;excuse, sehingga sifat melawan hukum materiel fungsinya yang negatif dari perbuatan pelaku tindak pidana korupsi hilang. Sehingga ketentuan dalam Pasal 4 UU dinilai sudah tidak relevan dikarenakan penerapan sanksi yang tetap dijatuhkan tanpa melihat manfaat dari penjatuhan sanksi tersebut. Hal tersebut berdasarkan pada teori yang dikemukakan oleh Nigel Walker dan Jeremmy Bentham, yang mengatakan bahwa penerapan sanksi pidana harus ideal dan bermanfaat bagi pelaku.Kata Kunci: Hilangnya Sifat Melawan Hukum; Korupsi; Pengembalian Kerugian Negara.

of loss should lie. In pursuing this task, an obvious starting point will be to consider the parties’ own intentions in relation to the risk, which may be ascertained by reference to the terms of the contract. It can be assumed that rational individuals entering an exchange relationship will have made arrangements for events which create a risk of loss. Accordingly, those who are risk-averse may have made arrangements through the use of force majeure clauses, exemption clauses, the designation of a term as a condition or a warranty or a cancellation clause. These and other like devices serve to allocate the risk of loss according to the terms of the contract. If the other party is prepared to accept the risk, the reason may be that he believes he is in a better position to cover the risk by insurance or that he is less risk averse than the other party and is prepared to take the consequences if the risk does arise. Thus, it is important to construe the language of the contract, whether the problem is one of frustration or mistake. For example, if the parties make provision for an event which would not otherwise be regarded as a frustrating event, the court must ask whether the relevant provision is worded so as to cover the event in question. Similar issues also arise in relation to mistakes provided for in the contract. Thus, in William Sindall plc v Cambridgeshire County Council, it was held that where a seller of land had limited his liability

1995 ◽  
pp. 304-304
Keyword(s):  
Use Of Force ◽  
County Council ◽  
The Other ◽  
Risk Averse ◽  
Exchange Relationship ◽  
Force Majeure ◽  
Starting Point

scholarly journals Determinants of tax compliance: theory of planned behavior and stakeholder theory perspective

2018 ◽  
Vol 16 (4) ◽  
pp. 395-407 ◽  
Author(s):  
Andi Nurwanah ◽  
Sutrisno T. ◽  
Rosidi Rosidi ◽  
Roekhudin Roekhudin
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Stakeholder Theory ◽  
Tax Compliance ◽  
Partial Least Square ◽  
Least Square ◽  
Social Awareness ◽  
South Sulawesi ◽  
The Social ◽  
Directorate General

The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.

scholarly journals Kewenangan Jaksa Agung Dalam Mengesampingkan Perkara Demi Kepentingan Umum

2021 ◽  
Vol 3 (1) ◽  
pp. 20-33
Author(s):  
Kiki Astuti Wulandary Sutin
Keyword(s):  
Public Interest ◽  
Attorney General ◽  
Comparative Approach ◽  
Normative Study ◽  
Conceptual Approach ◽  
The Public ◽  
South Sulawesi ◽  
Community Interest ◽  
Interest Reason ◽  
The Impact

Penelitian ini bertujuan; Pertama mengetahui penerapan pengesampingan perkara dalam memenuhi adanya kepentingan umum, dan Kedua mengkaji dampak yang ditimbulkan dengan tidak adanya instrumen hukum untuk melakukan perlawanan terhadap keputusan pengesampingkan perkara demi kepentingan umum. Penelitian ini merupakan tipe penelitian normative dengan menggunakan pendekatan undang-undang, pendekatan kasus, pendekatan perbandingan, dan pendekatan konseptual.  Hasil penelitian ini menunjukkan: Pertama Pengesampingan perkara terhadap perkara Abraham Samad dan Bambang Widjojanto dengan pertimbangan Jaksa Agung belum menunjukkan terganggunya kepentingan umum secara nyata; Kedua Tidak ditemukan adanya mekanisme untuk melakukan perlawanan atau upaya hukum terhadap keputusan pengesampingan perkara oleh Jaksa Agung sebagai bentuk kebebasan kebijaksanaan (beleidvrijheid) menimbulkan dampak yakni, keputusan pengesampingan perkara oleh Jaksa Agung bersifat final dan mengikat (final and binding),tidak mengakomodir hak-hak korban kejahatan sesuai prinsip perlakuan yang sama di hadapan hukum, dan kewenangan tersebut rawan terhadap penyalahgunaan kekuasaan. The study aims to : (1) describe the public interest that becomes the basis of a general attorney in dismissing a case; (2) explain the implementation of dismissing a case to fulfill the public interest reason; and (3) analyze the impact caused by the absence of law instrumen againts the decision of dismissing a case for public interest. This research was a normative study usinglegal approach, case approach, comparative approach, and conceptual approach. It was conducted atthe Provincial Attorney General’s Office of South Sulawesi. The results show that:(1) In the dismissing of a case, public interest indicates the existence of state’s interest and community interest. This is in line with the explanation of article 35 letter c of the Act Number16 of 2004 that have to. The scope is broadand there is no standard in defining the public interest. Therefore, it needs to be considered within the context of state’s constitutional principleaccording to the Preamble of 1945 Constitution. (2) The dismissing of the case of Abraham Samad and Bambang Widjojanto with the consideration of Attorney General have not indicatedthe disturbance of public interest. (3) There is no anymechanism to appealagaints the general attorney’s decision to dismiss a case as a form of wisdom (beleidvrijheid), which caused some impacts namely the decision of general attorney to dismiss a case is final and binding, does not accommodate the rights of victims according to the principle of equality before the law, and vulnerable to abuse of power. 

Sign in / Sign up

Export Citation Format

Share Document