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All Journal Jurnal Hukum dan Pembangunan Jurnal Vokasi Indonesia
Prasetiyo, Hari
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Other

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PENERAPAN ASURANSI LINGKUNGAN HIDUP PADA PEMANFAATAN LAHAN GAMBUT DI SEKTOR KEHUTANAN Prasetiyo, Hari; Tanjung, Kurnia Togar P.; Jordan, Jeremy
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

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Abstract

Forest and land fires, especially on peatlands that often occur in Indonesia, have a huge negative impact both for the environment and for the community. The enforcement of civil law to obtain compensation for damages to the environment and the community must be obtained. The basic use of civil liability through absolute responsibility can be made for activities or businesses within a peat ecosystem or have an impact on the peat ecosystem. The basic use of civil liability through strict liability can be made for activities or businesses within a peat ecosystem or have an impact on the peat ecosystem. In practice, however, it is not necessarily that the polluter can fulfill their compensation fully because there are insolvency problems. Environmental insurance can overcome these problems with the risk transfer mechanism. The issuance of PP no. 46 of 2017 on Economic Instruments provides a way for the implementation of environmental insurance in Indonesia. This research is conducted through a normative juridical method by looking at legal materials that have binding legal force such as legislation.
TINJAUAN HUKUM ATAS PERATURAN DIREKTUR JENDERAL PAJAKNOMOR PER-17/PJ/2015 TENTANG NORMA PENGHITUNGANPENGHASILAN NETO TERHADAP BEBERAPA PEKERJA BEBAS TERTENTU Prasetiyo, Hari; Imadudiin, Shariif
Jurnal Vokasi Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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This research reviewed on the Regulation of the Director General of Tax No. PER-17/PJ/2015 on Norms of Net Income Calculation of several specific self-employment. The discussions in this research included discussion on the arrangement in the Regulation of the Director General of Tax No. PER-17/PJ/2015 towards Profession of Taxpayer like Writer, Notary, and Doctor and the implementation of the regulation based on the principle of legal certainty towards Taxpayer of Writer, Notary, and Doctor. The research method used in this research is in the form of normative-juridical research with descriptive-analytic research type. On the implementation of the Regulation of the Director General of Tax No. PER- 17/PJ/2015, there are two problems which are the differences of interpretation in the regulation between Directorate General of Taxes and the Primary Tax Office which resulted in issuing a press release and a circular relating to the problem. The second problem is the ignorance of the taxpayer regarding the regulation. The first problem on the implementation of the regulation will be reviewed by the principle of legal certainty in the tax law. The result in this thesis is that the arrangement on Norms of Net Income Calculation towards Taxpayer of Writer, Notary, and Doctor Profession has been regulated in the Regulation of the Director General of Tax No. PER-17/PJ/2015 based on their Business Field Classification. Moreover, there is a legal uncertainty in the Regulation of the Director General of Tax No. PER-17/PJ/2015 caused by a circular letter related to the regulation.
Co-Authors Imadudiin, Shariif Jordan, Jeremy Tanjung, Kurnia Togar P.