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All Journal Jurnal Selat FOKUS: Jurnal Kajian Keislaman dan Kemasyarakatan
Lendrawati Lendrawati, Lendrawati
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Religion Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Kompetensi Peradilan Pajak di Negara Indonesia Berdasarkan Undang Undang Dasar 1945 Kurniawan, Wishnu; Lendrawati, Lendrawati; Nurjanah, Siti
Jurnal Selat Vol 3 No 2 (2016): "Kemaritiman & Perbatasan"
Publisher : Program Studi Ilmu Hukum Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (58.216 KB)

Abstract

The most high-income of Indonesia is 75 % derived from Tax. Misappropriation oftax collection came from tax dispute resolution manipulation.  Misappropriation of Tax suspected due to unindependently Tax Court in Indonesia. Academic analythical through a philosophical base of absolute competence in upholding its independence Justice in case of Tax Justice .This review based on the analythical method of the absolute competence of the Tax Court with Juridical aspects associated with Philosophical Aspects of the Tax Justice standing. The results will confirmed with the experts opinion (of Taxation and law, particularly with the Administrative Law and Constitutional Law) The Legal opinion will be  analyzing with the provisions of laws and regulations related to the subject matter following the constitution to the level of the basic aspects of the establishment basic norms of legislation. The opinion of the analysis are expected to provide an answer of the Tax Court standing in order to preserve the independence and impartiality of the Tax Court in its function to examine, hear and decide disputes of  Tax interference any party. Keyword: Philosophical Aspects, Tax Court, Competences, Independence.
Pelaksanaan Perpanjangan Uang Wajib Tahunan Otorita Sampai Dengan Perpanjangan Hak Guna Bangunan Di Kota Batam (Studi Kasus Kantor Notaris/PPAT Andreas Timothy, S.H., M.Kn.) Lendrawati, Lendrawati; Christa, Gusita
Jurnal Selat Vol 3 No 1 (2015): "Kemaritiman & Perbatasan"
Publisher : Program Studi Ilmu Hukum Universitas Maritim Raja Ali Haji

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Abstract

Problems often occur in the management of UWTO extension until the extension of the HGB is long term processing time. Whereas the request for an extension not new appliacation. The method used in this research is observation, interview, literature study, design and simulation. Research resut in the office of Notary/PPAT Andreas Timothy, S.H., M.Kn is form procedures for handling UWTO extension until extension of HGB, form completeness of the maintenance file extension UWTO, form completeness of maintenance file extension HGB and monitoring programs are designed with Microsoft Office Excel. The design of the completeness of this file is designed to enable employees of the Office Notary/PPAT to understand the procedures for handling UWTO extension until extension of HGB when explaining to clients. Key words: Extension, UWTO, HGB, Form, Design, Clients.
PENGALIHFUNGSIAN HARTA WAKAF Lendrawati, Lendrawati
FOKUS Jurnal Kajian Keislaman dan Kemasyarakatan Vol 2, No 1 (2017)
Publisher : STAIN Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jf.v2i1.264

Abstract

The greatest asset of the Islamic Ummah is actually in a worship activity of economic and social value that is "wakaf". This paper is included in the research of library (literature) with reference to the argument of the Koran, the Hadith of the Prophets opinion of scholars and regulations (positive law) about the wakaf applicable in Indonesia. The result of the study that the alteration of wakaf land according to Hanafiyah is not permissible because the wakaf is forever and even Syafiiyah is more extreme to prohibit even though the property which is represented has been destroyed still become a waqf and he has belonged to Allah, while Malikiyah and Hanabilah allow if the initial wakaf property can not be utilized or not strategically or inconsistent with the wakafs wakaf pledge. While Law no. 41 on Waqf in Article 41 paragraphs (1), (2) and (3) are mentioned if the wakaf property that has been represented is used for public purposes in accordance with the general plan of spatial (RUTR) based on the provisions of the prevailing laws and regulations with sharia. Implementation can only be done after obtaining written permission from the Minister upon the approval of the Waqf Board of Indonesia. Wakaf possessions that have been amended because of the provisions of the exemption as intended shall be exchanged for property whose benefits and exchange rates shall be at least equal to the original wakaf property.
Co-Authors Gusita Christa, Gusita Siti Nurjanah Wishnu Kurniawan, Wishnu