Dudu Wawan Setiawan
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Application Bea Acquisition Of Land And Building On Regional Regulation Number 10 Of 2010 Concerning Tax In The District Of Subang Awan Gunawan; Amin Purnawan; Dudu Wawan Setiawan
Jurnal Akta Vol 6, No 1 (2019): March 2019
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v6i1.4252

Abstract

The purpose of this research is to know and understand the procedures for collection of the Tax on Acquisition of Land and Building in Subang district, and to know and understand the barriers and solutions in the collection of the Tax on Acquisition of Land and Building in Subang district.Based on the analysis concluded that the taxation sector is one of the important factors for increasing state revenues. The Government has conducted several reforms in taxation or tax reform one product is Act No. 20 of 2000 regarding Amendment to Act No. 21 of 1997 on Tax on Acquisition of Land and Building (BPHTB is). One of the new provisions set out in the Act is the object of a legacy set forth in Article 2 paragraph (2) letter a number 5. Object inheritance tax is no definitive explanation in the Act so that the official who is authorized to perform counting BPHTB have different interpretations in terms of treatment fully shared with collective rights or by way of a deed to each heir. As a result, the amount owed BPHTB different between treatments with each other.Keywords: Bea; Land And Buildings; Local Tax.
Disparity of Judge's Decision on Children Of Narcotics Crime Actors Study on Denpasar State Court Decision No. 3 / Pid.Sus.Anak / 2014 / PN.Dps. by Denpasar State Court Decision No. 14 / Pid.Sus.Anak / 2015 / PN.Dps. Dudu Wawan Setiawan; Bambang Tri Bawono
Jurnal Daulat Hukum Vol 2, No 4 (2019): December 2019
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v2i4.8434

Abstract

The problem of this research is Why the disparity between the criminal Denpasar State Court Decision No. 3 / Pid.Sus.Anak / 2014 / PN.Dps. by Denpasar State Court Decision No. 14 / Pid.Sus.Anak / 2015 / PN.Dps.? Whether due to the disparity of criminal child Narcotics Crimes between Denpasar State Court Decision No. 3 / Pid.Sus.Anak / 2014 / PN.Dps. by Denpasar State Court Decision No. 14 / Pid.Sus.Anak / 2015 / PN.Dps. ?The method used by researchers is normative juridical law approach and specification in this study were included descriptive analysis. Now sources and types of data in this study are primary data obtained from interviews with field studies Denpasar State Court Judge, and secondary data obtained from the study of literature. Data were analyzed qualitatively. The problems studied by the theory of Pancasila justice, law enforcement and progressive.Based on the results of research that Children judge anyone considering the Research Society (Litmas) Community Advisors (PK) from the Institute of Corrections (Bapas) that, as considered by the Child Justice in case number 14 / Pid.Sus.Anak / 2015 / PN.Dps. Children temporary Judge's decision in case number 3 / Pid.Sus.Anak / 2014 / PN.Dps. not considering it, should judge Children in case number 3 / Pid.Sus.Anak / 2014 / PN.Dps. PK Litmas Bapas expensive, because the perpetrators of the Child is the only user, but instead judge Children in case number 14 / Pid.Sus.Anak / 2015 / PN.Dps. considering Litmas PK Bapas, whereas perpetrators Children in this case proved to be a dealer. Disparities criminal perpetrators of criminal acts against children Narcotics between Denpasar State Court Decision No. 3 / Pid.Sus.Anak / 2014 / PN.Dps. by Denpasar State Court Decision No. 14 / Pid.Sus.Anak / 2015 / PN.Dps. implications for the protection of child neglect.Keywords: Children; Disparity; Narcotics; Decision; Crime Actor.