cover
Contact Name
M Fauzi
Contact Email
fauzi.sh@gmail.com
Phone
+6281350004080
Journal Mail Official
risalahhukum@gmail.com
Editorial Address
Jl. Sambaliung, Gunung Kelua, Samarinda
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Risalah Hukum
Published by Universitas Mulawarman
ISSN : 0216969X     EISSN : 27233766     DOI : https://doi.org/10.30872/risalah
Core Subject : Social,
Jurnal Risalah Hukum merupakan terbitan ilmiah berkala bidang ilmu hukum. Jurnal ini diterbitkan oleh Fakultas Hukum Universitas Mulawarman sebagai media publikasi pemikiran, gagasan maupun hasil penelitian dalam berbagai bidang hukum.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 8 Documents
Search results for , issue "Volume 2, Nomor 1, Juni 2006" : 8 Documents clear
Efektivitas Sanksi Pidana Dalam Sistem Perpajakan Di Indonesia: Tinjauan Terhadap UU Nomor 16 Tahun 2000 tentang Perubahan Kedua Atas UU Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan Purwanto
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

Tax is a source of national income which plays an important role in supporting the development in Indonesia. As one of the sources of the national income, tax serves two functions, that is budget function and managing function. In budget function context, tax is as a means of to provide as much fund as possible for the government treasury. In order to reach this function, we need to review the existence and effectiveness of crime sanction or imprisonment in the regulation of taxation, especially in article 38 as well as article 39 point (1) alphabetical b and f UU No. 16 Tahun 2000 tentang Perubahan Kedua Atas UU No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. The crime sanction or the imprisonment is less effective to be applied because: (1) the crime sanction is contra productive towards the tax budget function. If the fine sanction is arranged and applied optimally in this regulation while the imprisonment is minimalized only to taxation crime, this effort will be more be effective to increase the national income from tax sector, and ( 2) the paradigm of the taxation policy is not in line with the policy on better investment made by the government, as well as with the economic development in general. Key Words : fungsi anggaran (budget fuction), pajak (tax), perpajakan (taxation), sanksi pidana (crime sanction)
Aspek Hukum Penyerahan Sebagian Pelaksanaan Pekerjaan Kepada Perusahaan Lain (Outsourcing) M Fauzi
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

One of entrepreneur’s efforts to make efficiency in their company management is applying an outsourcing that is giving one or several divisions of their company to another company. However, realizations of this method obtain criticisms. Because implementation of out sourcing avowed give more harm for employees. Outsourcing is an old system that applying in Indonesian matters pertaining to labor fields. However only now arranged in article 64, 65 and 66 UU Nomor 13 Tahun 2003 tentang Ketenagakerjaan and Keputusan Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia No.Kep.101/Men/VI/2004 Tahun 2004 tentang Tata Cara Perijinan Perusahaan Penyedia Jasa Pekerja/Buruh. The slight of rule in a code, which regulate outsourcing, cause many unfinished problem. The problem in labor relations, still not clear the criteria of supporting field in the some company and other problems in a row with prosperity of company management system, require regulation to secure employee rights. Keywords: outsourcing, hubungan kerja (relation), perjanjian pemborongan, perusahaan penyedia jasa (company of service), pekerja/buruh (labor).
Tinjauan Hukum Terhadap Upaya Kabupaten Kutai Kartanegara Dalam Mewujudkan Zona Bebas Pekerja Anak (ZBPA) riniapriyani
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

As far as we concern, children are the biggest gift for us. Children will be the country next generation. They are the agent of change of a nation. If there are no educated children, a nation will be just a place with many citizens without any development in it. According to the Convention of ILO 182, there are some worst jobs for children such as slaveries, trafficking, compulsory works and even prostitutes. All abovementioned jobs are not suitable for children and only give a worthless experiences for them and of course can hurt themselves. In order to give education for children and to create the next generation agent of change for Indonesia, Kutai Kartanegara has tried to conduct a program called ‘Free Zone of Child Employee’ which aims to make a zero zone of child employee in Kutai Kartanegara since 2002. Key words: pekerja anak (children employee), zona bebas pekerja anak (free zone of child employee), pekerjaan terburuk (worst jobs).
Kedudukan Dan Perlindungan Anak Luar Kawin Dalam Perspektif Hukum Di Indonesia Emilda Kuspraningrum
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

The status of extra marital children can be seen in Kitab Undang – Undang Hukum Perdata and Undang – Undang Nomor 1 Tahun 1974 tentang Perkawinan. The status of extra marital children is only considered having legal and familial relationship, with all the consequences, with the mother or the woman giving birth to the child. This also happens concerning the matters pertaining to inheritance. Extra marital children can obtain the legal status only if their biological or surrogate fathers acknowledge them legally through a formal certificate. Key words : anak (children) orang tua (parents) pengakuan anak luar kawin (acknowledgement of an extra marital child)
Penegakan Hukum Dalam Rangka Pemberantasan Praktek Illegal Logging Di Kalimantan Timur Siti Kotijah
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

Forest as a renewable natural resource has given a great implication on human’s life. Illegal logging has caused many destructions and imbalanced ecosystem which give bad impact to our surroundings. The law enforcement concerning this matter should be in line with the existing regulations so there will be an assurance for a legal action taken to those comitting this illegal logging crime. Several existing obstacles such as licensing problems, forest control, officers involvement as well as law consistency are a challenge that must be solved to fight against illegal logging in East Kalimantan. Key Word : Forestry , Illegal Logging, Law Enforcement
Upaya Alternatif Bagi Pemerintah Indonesia Dalam Mengurangi Dampak Negatif Kegiatan Pertambangan Di Indonesia Wiwik Harjanti
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

Mineral resources represent natural resources which can not be updated or non-renewable, which means once they are taken out and used up, they cannot return to their initial forms. For this reason, these mineral resources shall be viewed as natural asset and exploiting them shall be conducted wisely. In addition, its management has to consider the future needs. Indonesian government thinks of all its natural resources as capital to add the national income. Unhappily, this matter is done by exploitation and in a massive scale. Operation of mining in Indonesia often generates various negative impacts for the environment, social life, economic, traditional community culture and also local community culture. Moreover, mining concession regions frequently overlaps with rich forest region, which becomes the source and place of living of the traditional community. Therefore, Indonesian government ought to do both preventive or repressive means to reduce these negative impacts, for example by improving mining regulation and giving more attention to environmental management and also to the community, in this case traditional community residing around the mining location. Key words: sumber daya alam (natural resources), tidak dapat diperbaharui (non-renewable), dampak negatif (negative impact), pertambangan (mining).
Upaya Penanganan Permasalahan Perbatasan Maritim Republik Indonesia Mahendra Putra Kurnia
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

Like most maritime countries, Indonesia has some problems concerning the maritime borders with its neighbouring states. As we know, Indonesia borders on 10 states, both on sea and land. Until now, there are some problems of border, especially maritime borders which have not yet been finished. If these problems are not immediately finished, they will generate problems in the future. As a solution, Indonesian Government can try using a preventive and repressive means. With both efforts, problems of border can be solved. Key words: perbatasan laut (maritime border), preventif (preventive), represif (repressive).
Artikulasi Politik Dan Kepentingan Partai Politik: Dalam Perspektif Fiqhu al-siyâsah Hamdani
Jurnal Risalah Hukum Volume 2, Nomor 1, Juni 2006
Publisher : Fakultas Hukum Universitas Mulawarman

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Abstract

Political practice of political parties and all politicians in this time tend to be dominated by action and activity allowing all kinds of way, this matter will get legitimation based on political principal which express there is no closed friend or endless friend besides it has interest endless, so that the conflict of ideology among the parties is not a hindrance to be united as long as there is the same interest, that way on the contrary if the interests among them have differed hence committing of political treason is a matter which is regarded valid to be conducted, this practice ending by giving the stigma that politics is a dirty matter. Part of primal thing in understanding the politician behaviour is when we understand that the politician is a human that having the thinking potential, therefore he/she has the certain understanding of politics, thus it becomes the basis of political activities for him/her. Based on this measured point, we understand that the root of mistake or error of inconsistent activity and the frequently destructive character in political activity is inexistence of good understanding, correctness and constructive about politics itself. How can it have the character of constructive and give the best service benefit for the sake of people if politics itself defined to something that has the character of power starving in the framework of needs fulfillment which is relied on materialism such as honor, income, and security or safety based on human being desire even will never come up with satisfaction boundary. Key words: politik (politic), kekuasaan (power), negara (state), ideologi (ideology).

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