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Contact Name
I Nyoman Suandika, SH.,MH
Contact Email
pakden278@gmail.com
Phone
+6287753915495
Journal Mail Official
raadkertha@universitasmahendradatta.ac.id
Editorial Address
Jalan Ken Arok No.10-12, Peguyangan, Denpasar-Bali
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Ilmiah Raad Kertha
ISSN : 26206595     EISSN : 27235564     DOI : https://doi.org/10.47532/jirk.v3i2
Core Subject : Social,
Jurnal Ilmiah Raad Kertha is a peer-review scholarly Law Journal issued by Faculty of Law Universitas Mahendradatta which is purported to be an instrument in disseminating ideas or thoughts generated through academic activities in the development of legal science (jurisprudence). Jurnal Ilmiah Raad Kertha accepts submissions of scholarly articles to be published that cover original academic thoughts in Legal Dogmatics, Legal Theory, Legal Philosophy and Comparative Law.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 80 Documents
Penyelesaian Sengketa Pajak Di Bidang Pajak Pertambahan Nilai Erikson Sihotang
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.257 KB) | DOI: 10.47532/jirk.v1i1.141

Abstract

Implementation of tax audits often occur due to differences ofopinion between the Taxpayer with the Fiskus of payments to be made by thetaxpayer. Application for Appeals is one of the rights granted by taxation regulationto the Taxpayer. In this research, will be examined on the subject of dispute overthe dispute on Value Added Tax, and the process of settling the dispute on ValueAdded Tax on the Tax Court. This research is a normative juridical research usingapproach of legislation and conceptual approach, concerning the settlement of taxdispute. Based on the results of the discussion, that the subject matter of the disputeover the dispute on Value Added Tax is: a. The basic correction of the impositionof value added tax; b. The correction of domestic delivery; c.Correction of deliveryof heavy equipment rental services; d. Correction is not a taxable item, localdelivery occurs; e.Correct positive sales discount; f. Positive correction of customs duties; g. Correction of input tax invoice; h. There is no tax invoice for delivery tothe bonded zone. The process of settling the dispute on Value Added Tax at the TaxCourt starts from the appeals process of tax dispute in accordance with the taxcourt's law of conducting an examination of the appeal letter, then having to gothrough the process of preparation of the trial, then the judges will be investigatedto examine the principal issue of the case, then with the verification of the partiesand ending with the appeal decision.
Pemberantasan Pungutan Liar Herry Indiyah Wismani
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.584 KB) | DOI: 10.47532/jirk.v1i1.142

Abstract

Illegal charges are unofficial charges and have no legal basis, thereforethey are called illegal fees. In illegal levies, the criminal offenses that have beenimposed have no clear rules. In the absence of clear rules on illegal levies, this willlead to the problem of criminal law itself, especially regarding the issue of criminalliability. Illegal charges of most cases that occur there is an element of abuse ofauthority.In the implementation of the eradication of illegal levies, elements against the laware necessary to determine a person has committed a crime. The governmentestablished Presidential Regulation Number 87 of 2016 on the Task Force of CleanSweep of Illegal Levies to combat illegal levies. But the reality in the practice ofillegal levies is still happening. These illegal charges are just a term in everyday lifeand should be equated with a criminal act of extortion, fraud and corruption. Thecriminal act of illegal levies is felt very disturbing society, because the impact isdirectly felt by the community.The purpose of this study is to provide an explanation of what types of illegal feesare and what the underlying laws of illegal levies are and how to combat illegal feesand by using whatever approaches are used.In this study used literature research and field research. Library research wasconducted to obtain theoretical data, while field research was conducted to obtainprimary data through interviews with informants and respondents. The result of theresearch indicates that the factors causing illegal charges are economic factorswhose purpose is to increase income and the opportunity to conduct illegal leviesdue to weak supervision system, low legal awareness as well as poor stateadministration discipline and abuse of authority.
Penyelesaian Perjanjian Jual Beli Hak Atas Tanah Yang Mengandung Cacat Hukum Gusti Ayu Kade Komalasari
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.386 KB) | DOI: 10.47532/jirk.v1i1.143

Abstract

A sale and purchase agreement of a defective land, whose settlementoutside the court may be settled in a familial manner by deliberating between theparties to the sale and purchase agreement outside this court. The parties mayrequest the assistance of village officials (Village Head or lurah), lawyers ornotaries. So the settlement of a sale and purchase agreement that contains defectsoutside the court can be done in a peaceful way, meaning that between the sellerand the buyer reconcile. Regarding the defect, if the defect there is an element oftrickery, then the party who cheated in this case the buyer is entitled to claimcompensation to the seller and the seller is obliged to provide compensation to thebuyer or the object of sale and purchase is returned to the seller and accompaniedby a change loss due to the ruse performed by the seller.
Pertanggungjawaban Pidana Korporasi Dalam Tindak Pidana Di Bidang Perbankan H. Nurianto RS
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.875 KB) | DOI: 10.47532/jirk.v1i1.144

Abstract

The study on “Corporate Liability in Banking Criminal” aims to knowand give in-depth description concerning corporate liability of banking crime andlegal protection of banking criminal as a corporate. This study deals with normative law with analytical and conceptual approach,statute approach, and policy-oriented approach.The legal material in this study was obtained from primary and secondary source.The technique for collecting legal material is a combination of snowball andsystematic method while the study was analyzed by means of descriptiveevaluative, interpretative, comparative, and argumentative analysis.The findings show that there are no provisions of Banking Law that expressly statecorporation as legal subject. Although Article 46 Law No. 7, 1772 replaced by LawNo. 10, 1998 expilicitly states that a corporate as legal subject but there are noprovisions stating that a corporate can be made responsible criminally.Legal protection fror the victim in criminal law only gives abstract protection(indirect protection). Althogh in the legislation of criminal law as in the provisionof Article 14 c of the Criminal Code, Law No. 7, 1955 and also law No. 8, 1981contain provision of victim protection, but this provision is facultative in nature.While the legal protection of a victim in Law No. 8 is Hard to put into practice. Thelegal protection of a victim in the banking area as a corporate has a number ofabstacles. These obstacles indeed have some influence in upholding Law No. 7,1992 which has beeb changed into Law No. 10, 1998 about banking so that theimplications that emerges and legas protections of criminal victim in the bankingarea are still weak.
Eksistensi Masyarakat Adat Bali Dalam Era Globalisasi (Suatu Kajian Filosofis, Yuridis dan Sosiologis) A. A. Sagung Poetri Paraniti
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.658 KB) | DOI: 10.47532/jirk.v1i1.145

Abstract

The establishment of the Government of the Republic of Indonesia in1945, there has not been explicitly or specifically issued a law regulating indigenouspeoples or indigenous and tribal peoples. In general, the nation in Article 18 BParagraph (2) of the 1945 Constitution, states that the State recognizes and respectsthe community unity, customary law along with its traditional rights as long as it isalive and in accordance with the development of society and the principle of NKRIas set forth in Undang- invite. Seen from sociology that the indigenous peoples ofBali are not static but dynamic, because of the development of the era, civilization,human resources and mingle with various tribes, religion, race and class. Againstthe customs, religions and cultures of Bali in such a harmonious way that a wholeunity of relationships must be preserved, protected and conserved with greatjurisdiction and sociology. The position of indigenous peoples in Bali remainsstrong even though the development of the era has been so rapid, even the positionof Desa Pakraman institution defeated the position of Desa Dinas, because for the Balinese people where custom, culture, religion are united in one very tightlybonded nafat.
Pelaksanaan Kewenangan Pemerintah Daerah Dalam Penertiban Penambangan Galian C Untuk Melindungi Kawasan Geopark Di Kabupaten Bangli I Nyoman Suandika
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.929 KB) | DOI: 10.47532/jirk.v1i1.146

Abstract

Before defined as the geopark region mount Batur caldera region is oneof the central mining activity of C in Bangli. Once established as a regionalinternational geopark by UNESCO mining activity of C is a major problem becauseit damages the environment and damaging geology sites that threaten the existenceof the geopark. But the fact that until now mining activity C remains. The issue asfollows: how is law protection for geopark existency in Bangli regency, and how iseffectivity of Bangli government authority implementation in controlling on miningactivity of C entrenchment in geopark area in Bangli regency. The research methodapplied in this thesis is emperical law resesarch because occur gap between dassollen with das sein that is gap between theory and reality. The result shows in order to protect geopark the Bangli government has integrate geopark material intoeducation curricullum in Bangli regency, and set up Batur mount area and aroundas area of geology sanctuary. Controll system on C entrenchment conducted by tostop mining at some mining point, traffic change, and arrested on the businessmanof mining who have not business license of mining.
Prinsip Kepentingan Terbaik Bagi Anak Dalam Diversi Pada Sistem Peradilan Pidana Anak Ni Ketut Wiratny
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.474 KB) | DOI: 10.47532/jirk.v1i1.147

Abstract

Article 28 B Paragraph (2), the Constitution of the Republic of IndosesiaYear 1945 each child shall have the right to survival, grow and develop and shallbe entitled to protection of violence and discrimination, Protection of the rights ofthe child shall be contained in the UN Convention on the Rights 1989, has beenratified by more than 191 countries, including Indonesia as a member of the UNthrough Presidential Decree No. 36 of 1990. Thus the UN convention has becomeIndonesian law and binds all Indonesian citizens . To enforce the provisions setforth in the Convention on the Rights of the Child. as well as the basic principles ofthe Convention on the Rights of the Child include: a) discrimination of nonmembers,b) the best interests of the child; c) the right to life, survival anddevelopment; and d) an appreciation of the child's opinion. The best interest of thechild or in English is called the best interests of children is the basic principleunderlying the protection of the child. The best interests of the child should beviewed as 'paramount importance' or top priority. This principle is contained ininternational law and national law related to child protection. The child must beprotected, even if the child is a child in conflict with the law. The principle of thebest interests of the child as set forth in Point 14.2 of The Beijing Rules which statesthat "The proceedings shall be in the atmosphere of understanding, which shallallow the juvenile to participate therein and to express herself or himself freely."(Translation: The process should be done in the best interests of the child andshould be done in an atmosphere of understanding, allowing the child to participatein it and to express himself or herself freely). Within the level of national law, theprinciple of best interests for children is regulated in Article 2 of Law Number 23Year 2002 on Child Protection. The best interest of the child principle reminds allproviders of child protection that consideration in decision-making concerns thechild's future and not retaliation and the placement of imprisonment or childcustody as an ultimate remedy or remedy for ultimate remediation the child'spenalty is not to punish but to educate, restore and recover it as it was before thecrime.
Kedudukan Desa Adat Dalam Mekanisme Pemerintahan Desa Menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa I Wayan Wisadnya
Jurnal Ilmiah Raad Kertha Vol 1, No 1 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.204 KB) | DOI: 10.47532/jirk.v1i1.148

Abstract

Country of Indonesia is a multicultural country with variouscharacteristics or its regional identity. The cirri or identity is the existence of theLaw of the Republic of Indonesia 1945.Sebagai one example of the area that is stillvery strong to maintain the implementation of the existence of customs and cultureis the area of Bali.Melalui traditional village which is also called as PekramanVillage (Perda Bali Province on change on behalf of Provincial Law No. 3 of 2001on the village pekraman, Provincial Regulation Bali No. 3 Year 2003). Then sinceIndnesia independence has been established several laws that exclusively orindependently regulate about the village. The Law includes Law No. 22 of 1948 on the Law on Regional Government, Law No. 1 of 1957 on the Principles of RegionalGovernment, Law No. 19/1965 on Village Management, Law No. 5 Year 1974 onthe subject matter of governance in the region, Law no. 5 of 1979 on villageadministration, Law no 22 of 1999 on regional government, Law no 32 year 2004and lastly about law no 6 year 2014 on regional government concerning the village.Formally applied on January 15, 2016 after its implementing regulations. Thenbased on the background can be formulated its problem is how the implementationof Law no 6 year 2014 about the village ?. This study uses the normative methodthrough applicable legislation.
Pembatalan Sertipikat Hak Milik Dalam Jual Beli Tanah Sebagai Akibat Wanprestasi Komang Edy Dharma Saputra
Jurnal Ilmiah Raad Kertha Vol 1, No 2 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.541 KB) | DOI: 10.47532/jirk.v1i2.31

Abstract

Research with the theme of cancellation of freehold title in sale and purchase of land due to default aims to find out (1) How the procedure to cancel freehold title in sale and purchase of land due to default, and (2) How the legal consequence toward the cancellation of freehold title in sale and purchase of land due to default. This type of research used normative legal research which studying applicable laws and regulations in Indonesia. The source of legal materials were in the form of primary legal material, secondary legal material, and tertiary legal material and analysis was using hermeneutics analysis technique by interpreting legislation and studying more clearly the meaning contained in each article. The result of research shows that (1) the procedure to cancel freehold title in sale and purchase of land due to default is that the injured party may file a lawsuit in district court and PTUN (State Administrative Court), (2) legal consequence toward cancellation of freehold title in sale and purchase of land due to default is that the injured party has the rights to get legal protection and acquiring compensation from the default party.
Kebijakan Investasi Asing Pada Pariwisata Berbasis Desa Adat I Nyoman Agus Prabawa
Jurnal Ilmiah Raad Kertha Vol 1, No 2 (2018)
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.502 KB) | DOI: 10.47532/jirk.v1i2.32

Abstract

The Economic Policy Package Volume X has been announced by the Government on February 11th, 2016. The concrete step of the policy package is to revise the Presidential Regulation concerning the field of business in investment known as the negative list of investment. Areas of business that are experiencing changes in the negative list of investment include the sector of Tourism and Creative Economy. In Bali, the tourism appeal is built and developed, apart from Government and private, is also managed by the community of customary villages. The existence of customary village - based tourism can attract foreign investors or otherwise require foreign capital which may then be agreed upon in the form of agreement. In addition to globalization, other things that could lead to the possibility of such agreement are the liberalization in the field of investment and tourism. Liberalization arises from various international agreements that have been agreed by the Government, such as one of ASEAN regional liberalization with the ASEAN Economic Community. So, to face that possibility, the Government needs to regulate foreign investment in customary village based tourism with various levels of policy. As a normative legal research, the method used in this study is a legislative approach that is integrated with a conceptual approach. Policy and legislation have variations in relationships based on differences in understanding and application of the use of policy concepts. The policies studied in normative legal research, in addition to legislation also concerning government actions relating to the terms discretion, policy, beleid, and ermessen are reviewed.s