Claim Missing Document
Check
Articles

Manipulation of Transaction Value to Reduce Fees for Acquisition of Land and Building Rights Suhaimi Suhaimi
Kanun Jurnal Ilmu Hukum Vol 23, No 1 (2021): Vol. 23, No. 1, April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/kanun.v23i1.19785

Abstract

The purpose of this study is to analyze the responsibility of taxpayers who manipulate transaction values in order to reduce Fees for Acquisition of Land and Building Rights (BPHTB). This research is inspired by the results of previous research that many BPHTB taxpayers manipulate transaction values to reduce BPHTB, but they are missed from legal responsibility, so that their actions seem normal in society and are not perceived as despicable and violating of the law. This research is a normative legal research using a statutory approach, so that it can be seen how the responsibility of taxpayers who are not honest in paying BPHTB. The results showed that in statutory regulations cannot be found administrative sanctions imposed on taxpayers who manipulated transaction values to reduce BPHTB. In fact taxpayer's actions are really detrimental regional finance, because their taxes are paid to the Regional Treasury as the original financial resources. Sanctions contained in statutory regulations are only criminal sanctions, as regulated in Article 174 of Law Number 28 of 2009 with the threat of imprisonment for a maximum of one year if due to negligence and a maximum of two years if done intentionally.
Pelibatan Perancang Peraturan Kanwil Kemenkumham Aceh dalam Pembentukan Qanun Kabupaten Muhammad Isa; Efendi Efendi; Suhaimi Suhaimi
Kanun Jurnal Ilmu Hukum Vol 22, No 1 (2020): Vol. 22 No. 1, April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/kanun.v22i1.11862

Abstract

Penelitian ini untuk mengetahui alasan pemerintah kabupaten tidak melibatkan perancang peraturan perundang-undangan dari Kantor Wilayah Kementerian Hukum dan Hak Asasi Manusia dalam pembentukan qanun. Sebagaimana ditentukan dalam Undang-Undang Pembentukan Peraturan Perundang-undangan, setiap tahapan pemben-tukan peraturan perundang-undangan melibatkan perancang peraturan perundangan-undangan. Hal ini berdampak pada beberapa qanun yang dibatalkan oleh pemerintah. Metode pendekatan yang digunakan penelitian ini adalah yuridis empiris, yakni dengan memadukan data primer dan sekunder. Hasil penelitian menyatakan bahwa pemerintah kabupaten tidak memiliki anggaran untuk melibatkan perancang peraturan perundang-undangan, selain subtansi pengaturan dalam qanun belum perlu melibatkan perancang serta belum adanya kententuan yang mewajibkan melibatkan perancang dalam setiap pembentukan qanun. Penelitian ini menyarankan kepada pemerintah kabupaten untuk melibatkan perancang peraturan perundang-undangan demi menghasilkan sebuah produk hukum yang berkualitas dan dapat berdaya laku dalam masyarakat. The Involvement of Legal Drafter from Kemenkumham Aceh In Formstion of District Qanun This study aims to find out the reason for the district government not involving the drafting of laws and regulations from the Regional Office of the Ministry of Law and Human Rights in the formation of qanun. As determined in the Laws Formation of Laws and Regulations, each stage in the formation of laws and regulations involves the drafters of laws and regulations. This resulted in several qanuns being canceled by the government. This research uses an empirical juridical approach, which is by combining primary and secondary data. The results showed that the district government did not have a budget to involve the drafter of laws and regulations, in addition to the substance of the regulation in the qanun, it was not necessary to involve the designer and the absence of provisions requiring the involvement of the designer in each formation of the qanun. This research recommends that the district government involve the drafting of legislation in order to produce a qualityof legal product that can be empowered in society.
Kewenangan Pemerintah Aceh terhadap Pelaksanaan Fungsi Mahkamah Syar’iyah dalam Sistem Peradilan Nasional (Tinjauan tentang Kewenangan Yustisi dalam Otonomi Khusus) Muzakkir Abubakar; Suhaimi Suhaimi; Basri Basri
Kanun Jurnal Ilmu Hukum Vol 13, No 1 (2011): Vol. 13, No. 1, (April, 2011)
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT: This is the research explaining the legal status of and the existence of the Islamic Law Court in national judicial system, the authority of Aceh Government in enacting the local law derived from Islamic rules as a regulation for the court in acting in national judicial system. The rules would be a guidance for the court in fulfilling the justice for Moslems in Aceh thus the court would be more effective in holding its functions and the constraints faced by the Aceh Government and the court in implementing Islamic Law as a concrete action to fulfil the needed justice in society. The data are gathered by conducting library research and interview with the Islamic Law experts and the experts of criminal justice procedure and civil procedure law which then the data are discussed through.  In order to complete the data gathered from library research, field research is also conducted. The gathered data both from library and field research is analysed by qualitative normative approach then described descriptively.  The findings shows that the Act Number 11, 2006 regarding Aceh Governance has strengthened the legal status and the existence of the court as an Islamic Judicial Court inAceh Province that is apart of the national judicial system. Unlike, the Act Number 18, 2001, the authority that has been conferred to enact substantive and procedural law of the court has not been applied seriously even this is not priority. Therefore, it has not been able to give law certainty and protect the society from undue law process.  The main obstacles faced the practitioners are an unavailable of process law, especially criminal Islamic process law. The Authority of Aceh Government Towards the Conduct of Mahkamah Syar’iyah  in National Judicial System  (A Study on a Judicial Authority in the Context of Special Autonomy)