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Uswatun Hasanah
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RechtIdee
Published by Universitas Trunojoyo Madura
ISSN : 19075790     EISSN : 2502762X     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
RechtIdee is published twice a year in June and December containing articles result of thought and researchs in law. This journal encompasses original research articles, review articles, and short communications, including: Private Law Penal Law State and Administrative Law International Law Islamic Law Customary Law Law and Human Rights Criminology Victimology Business Law Intellectual Property Rights Law Environmental Law Labor Law E-Commerce Law Banking and Financial Institution Law Competition Law Bancruptcy Law Syariah Economic Law Procedural Law Any article related of law
Arjuna Subject : Ilmu Sosial - Hukum
Articles 8 Documents
 1 
Search results for , issue "Vol 17, No 2 (2022): December" : 8 Documents clear
MSME EMPOWERMENT POLICY STRATEGY IN ORDER TO DO ACCELERATING OF THE DEVELOPMENT FINANCIAL SERVICES ECOSYSTEM Tri Handayani; Lastuti Abubakar
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.17112

Abstract

The post-Covid-19 National Economic Recovery (PEN) is carried out through the synergy of the Government's policies with the Financial Services Authority (OJK), one of which is regarding financing for the Priority Economic Sector, namely MSMEs. The government issued a PEN policy in order to protect, maintain and improve the economic capacity of business actors during the pandemic. On the other hand, OJK is committed to encouraging the development of MSMEs so that they become a buffer for the economy. OJK's steps are committed to maintaining financial system stability. In implementing the policy, of course, there will be challenges and obstacles, therefore the legal issue that will be studied is how the policy strategy can be applied in terms of developing MSMEs in order to realize a financial services ecosystem. The research method used is a normative juridical approach using secondary data in the form of primary legal materials, namely legislation, secondary legal materials, namely journal articles and the results of previous research. Primary data is the result of research conducted using a legal approach, namely through a review of all laws and regulations related to the legal issues being studied. The results of the analysis show that the empowerment of MSMEs in the context of Accelerating the Development of the Financial Services Ecosystem begins with the issuance of policies by the government, namely: the National Recovery Program, the Implementation of the Job Creation Act and its derivative regulations, as well as the Indonesian-made Proud Movement program. In addition, steps to suspend the settlement of MSME obligations or debts for both tax obligations and business loan obligations, and provide loans directly to MSME actors so that they can have sufficient capital to maintain business and encourage the digitization of MSME businesses so that they can continue to operate in conditions where there are social restrictions. Community is a step that is considered to save the existence of MSMEs during the Pandemic.
PENERAPAN ARM’S LENGTH PRINCIPLE DALAM PRAKTEK ABUSE OF TRANSFER PRICING PERUSAHAAN MULTINASIONAL DI INDONESIA Mega Indah Permatasari; Fatma Ayu Husnasari
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.5245

Abstract

AbstrakPraktek Abuse of Transfer Pricing dalam tansaksi bisnis antar Perusahaan Multinasional yang memiliki hubungan istimewa sangat merugikan negara terutama dalam penarikan pajak. Untuk menyelesaikan maupun menecegah praktik tersebut Organization for Economic Cooperation and Development  (OECD) menerapkan aturan mengenai Arm’s Length Principle. Prinsip tersebut sudah diadopsi oleh United Nation maupun negara-negara lain di dunia, begitu pula Indonesia. Namun dalam penerapan Arm’s Length Principle seringkali berbeda pada satu negara dengan negara lainnya, sehingga hal tersebut dapat menimbulkan Pajak Berganda Internasional atau merugikan wajib pajak. Hal ini yang mendorong penulis untuk melakukan penelitian hukum demi mencari penjelasan dan solusi yang dapat dilakukan untuk menangani permasalahan tersebut. Pendekatan yang dilakukan dalam penelitian hukum ini adalah pendekatan Undnag-Undang, pendekatan konseptual dan pendekatan komparatif. Penelitian hukum ini menghasilkan temuan bahwa untuk mencegah dan menyelesaikan Abuse of Transfer Pricing,  penerapan Arm’s Length Principle dilengkapi dengan Perjanjian Bilateral antar negara. Dalam Hukum Indonesia,
KEDUDUKAN HUKUM PEMEGANG HAK TANGGUNGAN ATAS TANAH HAK GUNA BANGUNAN DI ATAS TANAH NEGARA YANG JANGKA WAKTUNYA TELAH BERAKHIR Ardiyanto Ardiyanto
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.16780

Abstract

The current positive law no longer allows HGB to be extended continuously, and must return to state land. One of the reasons for the loss of mortgage rights is related to the expiration of the HGB. The purpose of this study is to analyze the legal consequences and legal protection for creditors holding mortgage rights after the HGB expires. The results of the research are that the lex posteriori derogat lex priori principle results in PP 18/2021 which is in the hierarchy of the Job Creation Law to override old regulations that are at the same level as government regulations. With the implementation of Article 37 PP 18/2021 there is a gap in the position of banks as preferred creditors to become concurrent creditors because the HGB has returned to become state land. In non-litigation efforts by regulating clauses related to extension, renewal and re-application of HGB in credit agreements that are preventive in nature against Article 37 PP 18/2021. Litigation efforts against the abolition of mortgage rights must be carried out in a default suit or unlawful act.
KEABSAHAN KEUNTUNGAN (MARGIN) PADA AKAD MURABAHAH DENGAN SISTEM BA’I AL-WAFA’ Siti Nur Shoimah
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.13380

Abstract

Penelitian ini dilatarbelakangi adanya persoalan mengenai keuntungan (margin) di dalam akad murabahah dengan sistem ba’i al-wafa’ yakni: Pertama, jika dilihat dari konsep ba’i al-wafa’, tidak ada unsur keuntungan (margin) di dalamnya; Kedua, keuntungan ditentukan terlebih dahulu dalam bentuk persentase sebelum transaksi yang kedua dilakukan. Penelitian ini menggunakan metode penelitian normatif dengan pendekatan perundang-undangan untuk menelaah aturan-aturan yang mengatur tentang syarat sahnya perjanjian serta peraturan lain tentang akad murabahah dan sistem ba’i al-wafa’; dan pendekatan konseptual untuk menelaah pengertian akad murabahah dan sistem ba’i al-wafa‘, serta syarat sahnya perjanjian menurut hukum Islam. Hasil penelitian menjelaskan bahwa memperjanjikan margin keuntungan pada transaksi yang ke-2 pada akad murabahah dengan sistem ba’i al-wafa’ sesuai dengan syarat sahnya perjanjian menurut hukum Islam, sebab telah memenuhi 3 (tiga) syarat sahnya hukum Islam yaitu: Pertama, tidak melanggar prinsip syariah dalam Islam, karena sesuai dengan konsep keuntungan dalam Islam yang di dalamnya terdapat unsur ‘Iwad. Kedua, para pihak sama-sama ridho dan ada pilihan, sebab keuntungan telah disepakati ketika tahap negosiasi; Ketiga, harus jelas dan gamblang, dimana besar keuntungan yang disepakati para pihak telah jelas nominalnya.
REKONSEPSI MAKNA PENGANCAMAN KEKERASAN ATAU MENAKUT-NAKUTI DALAM UU ITE Saiful Abdullah
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.15665

Abstract

The development of information and communication technology brings positive and negative influences. The use of information and communication technology, on the one hand contributes to the improvement of human welfare and civilization, which will have a very bad impact. Therefore, ITE the law also regulates criminal law especially regarding criminal acts. On April 21, 2008 has been officially promulgated, Law on Information and Electronic Transactions (ITE). However, in article 29 of the ITE law, the formulation is less clear, namely “threats of violence or intimidation”. Giving rise to different interpretations and the need for changes to be made. This is not in accordance with the principle of lex certa, which means that the formulation of a law must be interpreted firmly without analogy. Article 29 of the law on information and Electronic Transaction, “Any person intentionally and without rights send information, document and/or electronic messages containing threats of violence or intimidation that are intended personally, and cause fear and actually occur violence”
UPAYA MEMINIMALISIR TRANSFER PRICING PADA HUKUM PERPAJAKAN INTERNASIONAL Kevin Bhuana Islami; Darminto Hartono Paulus
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.16341

Abstract

transfer pricing merupakan kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, harta tak berwujud, ataupun transaksi finansial yang dilakukan oleh perusahaan pada anak perusahaan. Praktik transfer pricing pada dasarnya hal yang wajar dan normal dalam bisnis. Tetapi transfer pricing tersebut menjadi berarti konotatif karena biasanya berkaitan dengan praktik penghindaran pajak. Upaya memimalisir adanya kecurangan transfer pricing di Indonesia bersumber  Pasal 18 Undang-Undang PPh yang menyatakan bahwa Dirjen Pajak berwenang menentukan kembali besarnya penghasilan dan pengurangan suatu wajib pajak sehubungan dengan transaksi yang dilakukan dengan pihak-pihak yang memiliki hubungan istimewa berdasarkan prinsip kewajaran dan kelaziman usaha yakni apabila transaksi tersebut dilakukan dengan pihak-pihak independen. Pada prinsip yang harus diperhatikan oleh otoritas fiskal untuk mendapakan justifikasi yang kuat terhadap koreksi pajak atas dugaan transfer Pricing yaitu, Afiliasi (associated enterprise) atau hubungan istimewa (special relationship). Metode pendekatan yaitu yuridis normatif berdasarkan peraturan perundang-undangan sebagai kaidah atau norma yang menjadi pedoman.
ANALYSIS OF THE SYNERGY CONCEPT IN MANAGEMENT OF TOURISM POTENTIAL BASED ON SYIRKAH MUDHARABAH Dyah Ochtorina Susanti; A’an Efendi
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.17026

Abstract

This research is motivated by problems that become obstacles in developing the tourism sector. In this regard, the role of investors is needed in assisting in the management of tourism potential by synergizing with local governments. This study uses a normative research method with a statute legal approach to examine the rules governing tourism management in Indonesia, as well as the regulation of syirkah mudharabah; and a conceptual approach to examine the meaning of synergy, syirkah, and mudharabah akads. The results of the study explain that the form of synergy between local governments and investors in managing the tourism sector based on syirkah mudharabah includes 2 (two) forms, namely first, the synergy from the Local Government to investors in the form of providing information to investors regarding infrastructure or other needs that needed in managing tourism potential, reporting the results of coaching and mentoring of Pokdarwis, etc. second, the synergy carried out by investors to the Regional Government, in the form of providing funds following the RAB proposed by the regional government to investors, an investor can provide capital in the form of infrastructure needed by tourist objects.
PEMENUHAN HAK ATAS PELAYANAN KESEHATAN MASYARAKAT VIA PENGADAAN BARANG DAN JASA VAKSIN COVID-19 BERBAYAR Carwika Carwika; Djoko Setiyono
RechtIdee Vol 17, No 2 (2022): December
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v17i2.17387

Abstract

Hak Asasi Manusia ( HAM ) atau Human Right merupakan suatu hak yang melekat kepada diri manusia yang dibawa sejak lahir sampai meninggal dunia. Seiring  berkembangnya dari hak dasar tersebut manusia memiliki derajat kehidupannya, yang ditentukan oleh derajat pendidikan dan derajat kesehatannya. Sehingga hak mendapakan pelayanan kesehatan  merupakan bagian dari penghormatan dari hak dasar. Pengadaan Vaksin Covid-19 secara mandiri atau berbayar bisa dikatakan sebagai pelanggaran Hak Asasi Manusia yang tercantum dalam pasal 9 ayat 3 UU HAM. Tujuan penulisan ini untuk mengetahui dan memahami kedudukan Kedudukan Hak Atas Kesehatan Dalam Pasal 28H ayat (1) UU Dasar Tahun 1945 dan Pasal 9 Undang-Undang Nomor 39 Tahun 1999 Tentang HAM dan Tinjauan Teori Walfare State terhadap pengadaan vaksin covid-19 secara berbayar.Penulisan ini menggunakan pendekatan kualitatif, denga teknik pengumpulan data melalui media sosial dan sumber pendukung lainnya. Hasil penelitian ini menunjukan bahwa kedudukan Hak atas kesehatan didalam UU Dasar tahun 1945 dan Undang-Undang HAM sangatlah tinggi derajatnya sebagai salah satu aspek dalam mempertahankan Hak untuk hidup dan teori walfare state memandang bahwa pengadaan vaksin covid-19 secara berbayar telah melanggar konsep Negara kesejahteraan sebagai Negara yang memiliki tujuan dalam memajukan kesejahteraan umum

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