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Journal : Jurnal Independent

JURIDICAL ANALYSIS OF TAX CRIME (Case Study Judgment No : 268/Pid.B/2020/PN.SBY) Asep Rosyidin Kanny; Vera Rimbawani Sushanty
Jurnal Independent Vol 10, No 1 (2022): Jurnal Independent
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ji.v10i2.155

Abstract

Abstract Taxes are the main source of national revenue, with a portion of approximately 83% of the total sources of national revenue for the Republic of Indonesia. No one is really willing to pay taxes, especially because the taxpayers receive no direct counter compensation for spending their money to pay the tax. So it is necessary to enforce the criminal tax law so that taxpayers are obedient in fulfilling their tax obligations. Tax crime are regulated in the Act on General Provisions and Tax Procedures.
Legal Protection and Liability of Business Actors for Lost Packages in Freight Forwarding Services Through PT. JNE Kediri Region ALI MA'RUF; VERA RIMBAWANI SUSHANTY
Jurnal Independent Vol 10, No 2 (2022): Jurnal Independent
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ji.v10i2.175

Abstract

AbstractIn the current digital era, a business that has a good opportunity is the field of expeditionservices. PT. Tiki Lintas Nugraha Ekakurir (JNE) is a privately owned freight forwardingcompany that has many customers. There is a relationship between the delivery serviceprovider and the service user, sometimes there are problems such as loss of goods experiencedby consumers. As a result, consumers do not get their rights, namely the package sent to thedestination. With this, legal protection and the responsibility of business actors are needed toconsumers as users of expedition services.The research method used in solving this problem is normative empirical research. Bymaking direct observations of the liability of service providers and legal protection forconsumers for the loss of goods with a case study at PT. JNE Kediri branch. The statuteapproach is used to obtain legal rules that guarantee legal protection for consumers at PT. JNEKediri.Based on the legal rules for consumer protection written in the Criminal Code, theCommercial Code, the Postal Law and the Consumer Protection Law, it is stated that businessactors have an obligation to maintain the security of packages during the delivery process totheir destination. If the package is lost, the business actor is obliged to compensate theconsumer for the loss. Compensation given by replacing according to the lost package or in theform of money whose nominal value is the same as the lost package. PT. JNE Kediri prioritizesthe interests of consumers, especially in the case of lost packages and seeks a family settlementby taking the negotiation route. As a business actor PT. JNE is obliged to bear the loss of thepackage due to negligence or error by providing compensation in the form of compensation upto 10 times the value of the shipping cost if the package is not insured.