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Tengku Keizerina Devi
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara

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Analisis Hukum Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Yang Dilakukan Oleh Perusahaan Berdasarkan Hukum Pajak Di Indonesia Fauzan Zaki; Budiman Ginting; Tengku Keizerina Devi; Chairul Bariah
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Tax avoidance as an effort to alleviate the tax burden by not violating existing laws. Although there is no law that is violated, all parties agree that tax avoidance is not acceptable. This is because tax avoidance directly results in reduced state revenues. The problem in this thesis is whether tax avoidance actions carried out by company management violate the rule of law, what is the responsibility of company management if there are findings from the Directorate General of Taxes on corporate tax avoidance that lead to corporate tax evasion and what are the legal consequences for avoidance actions atas. The research method is carried out in a normative juridical manner. The nature of this thesis research is descriptive. Data sources are primary, secondary and tertiary legal materials. Data collection techniques were carried out with subsequent library research conducting interviews and then the data were analyzed qualitatively, so that later the results of this study would be deductively concluded. Based on the research conducted, it was concluded that tax avoidance actions carried out by company management violated the rule of law in an effort to reduce the tax burden. Taxpayers or business entities often take advantage of applicable loopholes. This happens because of the gap in legislation that can be utilized by the taxpayer to reduce the tax burden in question. The responsibility of the management of the company if there are findings of the results of the Directorate General of Taxes on corporate tax avoidance which leads to corporate tax evasion in the form of directors or commissioners that have been stated in the articles of association of a corporation. Directors and commissioners can be held accountable for criminal matters in the case of corporate crime. The involvement of directors or commissioners in criminal acts committed by corporations, where this is reflected in the presence of malicious intent (mens rea) and bad deeds (actus reus) carried out by the board of directors or commissioners. The legal consequences for companies for tax avoidance measures are taxation sanctions for tax avoidance actions and loss of company reputation. the company does not operate and or does not operate as expected.   Keywords: companies, tax avoidance, embezzlement
Perlindungan Hukum Pemegang Hak Merek Terkenal Terhadap Penjualan Barang Palsu Merek Soffell Lotion : Studi Putusan Mahkamah Agung Nomor: 503 K/PID.SUS/2016 Agung Firmansyah; OK Saidin; Tengku Keizerina Devi; Jelly Leviza
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Brand is part of the form of intellectual work, in the trade of goods /services, the brand is the identity of a company that has an important role for the smooth and increased trade in goods / services. In a trade, there is a competition, where greater trade competition can encourage other people to trade by falsifying goods on a brand, especially a well-known brand that results in losses for the brand owner. Lack of supervision and enforcement of counterfeiting of brands in Indonesia has resulted in a lot of circulation of counterfeit goods. Therefore, the government is expected to be more assertive in overseeing the circulation of counterfeit goods, especially the Soffell Lotion brand, and to take firm action against counterfeiters who do not have good intentions, so that justice is created in the middle of society. This type of research is normative legal research, where the approach towards the problem is carried out by reviewing the applicable laws and regulations according the agreements and other legal materials . The nature of this research is descriptive analyst because this research will reveal the facts and analyze the legal phenomena that exist nowadays. This research analysis uses the deductive method to draw conclusions from the general to the specific. That is the way of thinking in general conclusions based on specific facts. Legal protection against a well-known brand needs to be done, because an act done intentionally and without rights by using the same brand in its entirety with another party's registered brand for similar goods or services that are produced and / or traded is a trademark violation. In national law, the protection of a well-known brand is regulated in Article 21 paragraph (1) of the Brand Law and Geographical indications, and the protection of a well-known mark according to international law can be seen from the Paris Convention and TRIPS Agreement which requires that member countries to protect a well-known Brands. In determining the fame of a brand, it can be seen in Article 21 paragraph (1) letter b of Law Number 20 Year 2016 concerning Brand and Geographical Indications, which is based on the general public's knowledge, promotion and marketing on a large scale, as well as Investments in several countries in the world which is carried out by the owner and accompanied by proof of registration of the brand in several countries. Keywords: counterfeiting, protection, famous brand
Keputusan Yang Mempengaruhi Wajib Pajak Untuk Mengajukan Sengketa Perpajakan Ke Pengadilan Pajak Mayanti Mandasari Sitorus; Budiman Ginting; Sunarmi Sunarmi; Tengku Keizerina Devi
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The existence of Tax Court is stipulated in Law No. 14/2002 on Tax Court which has the authority to check and hand down a verdict on tax dispute. Tax which is stipulated legally has coercion because it contains administrative and criminal sanctions imposed on taxpayers who do not report to tax authorities each month. It seems that many taxpayers who avoid their responsibility which bring about dispute between tax authorities and taxpayers.Tax dispute in taxation is a dispute between tax payers or tax guarantor and tax authorities as the result of the verdict which can be appealed to Tax Court according to the Tax Law, including lawsuit on the implementation of billing according to law on tax billing with forced letter. The research used juridical normative referred to legal norms and principles in legal provisions and court’s verdict, This law emphasizes on secondary data by studying and legal principles related to the position of tax court and legal remedy in settling tax dispute.The settlement of tax dispute consists of two kinds: appeal done based on Notice on Objection and lodged lawsuit on another verdict, besides the other objections and the verdicts related to tax billing and some factors which influence taxpayers to file tax dispute to the Tax Court.   Keywords: taxpayers, tax dispute, tax court