kisi2 uas legal theory (uph faculty of law)

Kisi2:
 1.sumbangan yg plg berharga dr von savigny:
 - socialism,yaitu hk lahir dr masy 
-mulai mengembangkn pemikiran yg modern (lbh menekankan ttg masy)
Cth Indonesia : hk adat 

 2. Argumen theocracy vs natural law
 -alam dibuat oleh Tuhan mk hk alam adl bagian dr hk Tuhan 

 3. Mengapa aquinas memasukkan moral k dlm hk? 
-karena moral bicara ttg apa yg baik & apa yg buruk 

 4. Sumbangan aquinas yg plg berharga: 
-hk alam, hk moral, dan karyanya yg terstruktur 
Cth Indonesia: hk alamnya adl hk agama (krn hk alam asalnya dari Tuhan) 

 5.beda hk positif dg positivism? 
-hk positif : hk yg berlaku skrg #mengakui moral 
-positivism : aliran yg menyatakan bhw hk itu hanya hk yg tertulis saja #tdk mengakui moral

 6.mnrt aquinas,the relation between moral & natural law? 
-sama2 berbicara ttg baik & buruk

 7. Bicara ttg ilmu,apakah hk meliputi fisika & biologi? 
-(ya) Karena fisika & biologi termasuk hk alam#mengacu pd aquinas
 -(tidak) krn tdk akui hk alam #mengacu pd positivism 

 8. Jenis2 interpretation: 
-gramatical interpretation : interpretation based on the language
-systematic interpretation: interpretation from general principle to acts (used as a guideline) 
-historical interpretation: interpretation from the history 
-sociological interpretation: interpretation from community point of view
-authentic interpretation : already explicitly provided in the law elucidation #not a doctrine
-comparative interpretation: can compare the law with other country 
-scientific interpretation 

 9.holmes : 
-common law
-law is not logic,once you decide it should be logic 

 10.what is the purpose of constructive interpretation?
 - we need construct because th law is too rigid
 -the word say nothing so we must expand
-predict something so the aim can be more precise

 11.legal reasoning ?
-law in book not same with law in action.
The legal language in the text is generally probably act but the case is specific legal act.
Adjustment process is needed to meet a reasonable verification to the fact and justice.

Dasar Hukum Pajak di Indonesia

Pajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang —sehingga dapat dipaksakan— dengan tiada mendapat balas jasa secara langsung. Pajak dipungut penguasa berdasarkan norma-norma hukum untuk menutup biaya produksi barang-barang dan jasa kolektif untuk mencapai kesejahteraan umum.

Dasar hukum pemungutan pajak adalah pasal 23 ayat 2 UUD.

Lembaga Pemerintah yang mengelola perpajakan negara di Indonesia adalah Direktorat Jenderal Pajak (DJP) yang merupakan salah satu direktorat jenderal yang ada di bawah naungan Departemen Keuangan Republik Indonesia.

Salah satu, aspek yang penting dalam hukum perpajakan adalah wewenang fiskus (petugas pemungut pajak) dalam memungut pajaknya dari masyarakat. Hal ini dapat juga disebut sebagai asas-asas pajak atau asas dalam pengenaan pajak. Asas-asas ini terdiri dari :

1. Asas Domisili (Domicile Principle). Contohnya, seperti yang dianut di Indonesia. Orang yang telah menetap atau berdomisili di Indonesia melebihi waktu 183 hari dalam 12 bulan dapat dikenakan pajak di Indonesia.

2. Asas Kewarganegaraan. Pengenaan pajak yang didasarkan pada kewarganegaraannya. Asas ini tidak dianut oleh Indonesia. Contohnya, seperti yang dianut oleh Amerika Serikat dan Filipina. Dimanapun wrga negara AS dan Filipina berada, mereka dapat dikenakan pajak oleh negara mereka.

3. Asas Sumber ( Source Principle) : menurut asas ini, suatu negara berwenang mengenakan pajak atas penghasilan yang bersumber dari negara tersebut. Contohnya, seperti produser film dari India yang melakukan syuting atau membuat film di Indonesia dapat dikenakan pajak penghasilan atas film yang dibuatnya di Indonesia. Contoh lainnya, seorang konsultan IT dari Singapura yang datang ke Indonesia, penggantian imbalan atau pembayaran atas jasanya tersebut dapat dikenakan pajak di Indonesia.

Asas-asas ini akan dibicarakan lebih lanjut dan merupakan dasar pengenaan dalam pajak internasional atau penghindaran pajak berganda antar negara-negara.

Hukum pajak dibedakan menjadi 2, yaitu hukum pajak material dan hukum pajak formal. Hukum pajak material memuat tentang pertanyaan APA, SIAPA, dan BERAPA. Contoh hukum pajak material adalah UU PPh (Pajak Penghasilan) dan UU PPN (Pajak Pertambahan Nilai). Hukum pajak formal memuat tentang ketentuan-ketentuan dalam hukum pajak material dan contohnya terdapat pada UU KUP (Ketentuan Umum Perpajakan). Pertanyaan dalam hukum pajak formal, mengenai BAGAIMANA mewujudkan hukum pajak material.

Hukum Pajak Material

Hukum pajak material dapat juga disebut sebagai ketentuan material dalam perpajakan. Berarti, mengatur hal-hal secara materi dalam perpajakan. Siapa yang dikenakan pajaknya atau siapa subjek pajaknya. Apa objek yang dikenakan pajaknya. Berapakah besar tarif pajaknya dan besarnya pajak yang terutang. Berikut ini merupakan contoh-contoh hukum pajak material secara rinci, diantaranya :

* UU No. 17 tahun 2000 tentang Pajak Penghasilan

* UU No. 18 tahun 2000 tentag Pajak Pertambahan Nilai Barang Dan Jasa dan Pajak Atas Penjualan Barang Mewah (PPN dan PPnBM)

* UU No. 12 tahun 1994 tentang Pajak Bumi Dan Bangunan (PBB)

* UU No. 13 tahun 1985 tentang Bea Materai

* UU No. 34 tahun 2000 tentang Pajak Daerah Dan Retribusi Daerah

* UU No. 20 tahun 2000 tentang Bea Perolehan Hak Atas Tanah Dan Bangunan.

Hukum Pajak Formal

Dalam hukum pajak formal, diatur mengenai ketentuan bagaimana pelaksanaan atau cara untuk mewujudkan hukum pajak material menjadi kenyataan. Dapat dikatakan bahwa hukum pajak material mengatur pajak secara materinya, sedangkan hukum pajak formal adalah ketentuan pajak secara formalnya atau dalam ketentuan-ketentuannya. Berikut ini merupakan undang-undang yang memuat hukum pajak formal, yaitu :

* UU No. 16 tahun 2000 tentang Ketentuan Umum Dan Tatacara Perpajakan (UU KUP)

* UU No. 19 tahun 2000 tentang Penagihan Pajak Dengan Surat Paksa (UU PPSP)

* UU No. 14 tahun 2002 tentang Pengadilan Pajak

Salah satu, contoh umumnya dalam hukum pajak formal adalah mengenai seseorang yang menjadi Wajib Pajak (WP). Hal ini diatur dalam UU KUP. Seseorang WP dalam UU Kup diatur mengenai cara-cara yang dia tempuh dalam membayar pajaknya. Dimulai dari mendaftarkan diri ke KPP (Kantor Pelayanan Pajak) setempat untuk mendapatkan NPWP (Nomor Pokok Wajib Pajak). Kemudian, bagaimana WP menyetorkan pajaknya dengan SSP (Surat Setoran Pajak) ke bank dan melaporkan SPT (Surat Pemberitahuan) ke KPP. Semua hal mengenai sistem dan prosedur pajak akan dibahas dalam hukum pajak formal yang tercantum dalam UU KUP. Selain itu, UU KUP dapat dikatakan sebagai induk atau dasar dari ketentuan-ketentuan pajak yang berlaku di Indonesia. Mengenai sistem dan prosedur pajak akan dibahas lebih lanjut dalam postingan yang akan datang.

Indonesia National Anthem

“Indonesia Raya” means “Great Indonesia” (1928)

The colonial policy of the day was “divine & rule”. It was a policy the deliberately aggravated language, ethnic, cultural, and religious differences amongst the people.

The birth of Indonesia Raya marked the beginning of Indonesia nationalist movements. Composer: Wage Rudolf Supratman.

At the 2^nd Indonesian Youth Congress on October 28^th, 1928 in Batavia (Jakarta). It was the moment when Indonesia Youth of different ethnic, language, religious, and cultural backgrounds resolutely pledged allegiance to: 

1. One native land, Indonesia
2. One nation, the Indonesian nation 
3. One unifying language, the Indonesian language

Soon the national song, which called for the unity of Indonesia, became popular. It was echoed at Indonesian political rallies, where people stood in solemn observance. The song seriously aroused national consciousness among the people throughout the archipelago Indonesia’s National Anthem.

Elaboration of PANCASILA (The Five Principles)

1.      Belief in the One Supreme God / Belief in the One and Only God

=>Reaffirms the Indonesian people’s belief that God does exist.

It believes in life after death. It emphasizes the pursuit of sacred value will lead the people to a better life in the hereafter.

=> The principle is embodied in Article 29 (1) of the 1945 Constitution and reads “The state shall be based on the belief in the One and Only God”

2.      Just and Civilized Humanity
Just => requires that human beings be treated with due regard to their dignity as God creatures. It
emphasizes that the Indonesian people do not tolerate physical or spiritual oppression of human
beings by their own people or by any other nation.

3.      The Unity of Indonesia

=> Concept of nationalism, of love for one’s nation + motherland.

It envisages the need to always foster national unity + integrity.

Pancasila nationalism demands that Indonesians avoid feelings of superiority on ethical grounds, for regions of ancestry + color of skin. In 1928 Indonesian Youth pledged to have 1 country, 1 nation, I language, while the Indonesian coat of arm enshrines the symbol of “Bhineka Tunggal Ika” which means “Unity in Diversity”.

Social differences in daily life should never affect national unity and integrity.

4.      Democracy Guided by The Inner Wisdom in The Unanimity Arising Out of Deliberation/ Democracy Wisely Guided By a Wisdom of Deliberation Among Representative

5.      Social Justice for The Whole of The People of Indonesia
This principle calls for the equitable spread of welfare to the entire population, not in a static but in a
dynamic and progressing way. This means that all the county’s natural resources and the national
potentials should be utilized for the greater possible good and happiness of the people.

=> Social Justice implies protection of the weak, but protection should not decay them work. On the contrary, they should work according to their abilities and fields of activity. Protection should present willful treatment by the strong and ensure the rule of justice.

They are the sacred value of PANCASILA which, at a cultural principle, should always be respected by every Indonesian because it is now the ideology of Indonesia and the life philosophy of the Indonesian people.

Civics Theory

Most civic theories are more trusting of public institution and can be characterizing on a scale from least (mob rule) to most (the totalitarian) degree of trust placed in key public institution.

An historical view of civic theory in action suggests that the theories be ranked as followed:

1.      Mob rule   : Trusting of the instincts and power large group #no consistent civic at all.

2.      Anarchism  : No government or other hierarchy, a common ethical code enforced only by personal governance and voluntary association, some means of preventing or ending mob rule.

3.       Monarchy : minimal hierarchy #example: sometimes said to include eco-anarchism.

4.      Libertarianism : a fixed set of rules that define property rights and allow no laws to be passed that is not authorize by the constitution. Calls for minimal government intervention, both in foreign and domestic policy.

5.      Direct democracy : decisions made directly by the citizens without guidance or moral suasion.

6.      Deliberative democracy : decisions made by locally-grouped citizens obligated to participate in consensus decision making process.

7.      Bioregional democracy : a deliberative democracy regulated by a caste of highly-qualified scientific advisors (both ecologists and ethicists) who can use scientific method to challenge or veto major ecological decisions means of measuring well-being or selecting criteria for moral purchasing by the entire bioregional state.

8.      Technocracy : reliance on castes of scientists, e.g. doctors to rule society and define risk for the whole society sometimes generalized into anticipatory democracy.

9.      Aristocracy : general trust in one class in society to rule and protect, e.g. members of particular noble famishes that have worked for and foe defended the community across many generations, upholding traditions, standards of living, art, culture, commerce and defense. Not to be confuse with plutocracy, where rule is based solely on financial wealth.

10.  Constitutional monarchy : a monarch, possibly rule is symbolic and devoted to moral example, avoiding vesting such popularity in any less trustworthy political figure-typically tied to at least some deliberative institutions, and making the monarch a tiebreaker or mediator or coach. E.g. Queen Elizabeth II and Tony Blair.

11.  Representative democracy : a political class of elected representatives is trusted to carry out duties for the electors-these may be responsible to any group in society, or none, once elected.

12.  Absolute monarchy : a monarch who rules for life and can pass on this rule to his or her heirs, by is responsible to some social ideal or culture that has trained him or her to carry our these duties. E.g. Louis XIV, Hirohito, most dynastic emperors, August Caesar.

13.  Dictatorship : a political or military ruler who has the power of the monarch, but whose basis for rule is not heredity, but based upon military or political power, or by popular election. E.g. Benito Mussolini, Napoleon Bonaparte, Adolf Hitler, Jullius Caesar, Josef Stalin, Mao Ze Dong.

Pancasila

Pancasila is the philosophical basic of the state ( Indonesia ).
The government of the Republic of Indonesia is a democracy based on Pancasila and the 1945 constitution.

Pancasila consist of the Five inseparable and mutually qualifying principles, i.e:

1. Belief in the one Supreme God
2. Just and civilized humanity
3. The unity of Indonesia
4. Democracy wisely led by the wisdom of deliberation among rerpresentatives
5. Social justice for the whole of people of Indonesia

Parties in the Law of Criminal Procedure (Task 1)

Parties in the Law of Criminal Procedure

1.     Suspect and Defendant

Suspect is someone, because of his action or his condition based on beginning of evidence, should be known as the perpetrators of criminal action.

Defendant is a suspect who is demanded, is examined, and is judged at the court.

Suspect has right to choose he want to answer the question from investigator or not. It based on the principle of “akusator”

The suspect has been given a set of rights by statute book of criminal law procedure that includes:

a.       The right to immediately receive the examination. Defendant may soon get a further examination by the investigator to be submitted to the public prosecutor, and the defendant may promptly forward his case to the public prosecutor by the court (Article 50 paragraph 1 and paragraph 2).

b.      The suspect has the right to be informed clearly in a language understood by him about what was alleged to him at the time of the examination begins (Article 51)

c.       The right to provide information freely to investigator. In examining the level of investigation and trial, the suspect or the accused has the right to provide information freely to the investigator or the judge (Article 52 of the Criminal Procedure Code).

d.      The right to obtain an interpreter in every examination. In examining the level of investigation and trial, the suspect or the accused has the right to at any time get an interpreter (Article 53 paragraph 1, cf. Also Article 177).

e.       The right to have legal representation at any level of scrutiny. For the benefit of the defense, suspect or the accused are entitled to legal assistance of one or more legal adviser during the time and at every level of inspection, according to the procedure set out in legislation / Criminal Procedure Code (Article 54)

f.       Entitled to freely choose counsel. To obtain legal counsel or the defendant's alleged right to choose their own counsel (Article 55).

g.      The right to change becomes mandatory to obtain legal assistance. Mandatory for the accused to have legal representation for the accused in all levels of alleged checks if the allegation were threatened with the death penalty or a sentence of a minimum of 15 years or more (Article 56).

h.      The suspect or defendant charged detentions are entitled to contact his legal counsel in accordance with the provisions of the Criminal Procedure Code (Article 57).

i.        The suspect or the accused has the right to contact the subject of detention or receiving visitors from personal physician for the benefit of good health has to do with the case or not (Article 58)

j.        The suspect or the accused has the right of detention imposed on him informed of the arrest by the authorities, at all levels of the examination in the judicial process, to family or other people at home with the suspect or defendant or other person whose assistance required by the suspect or defendant to obtain legal assistance or warranty for the suspension (Article 59).

k.      The suspect or the accused has the right to contact and receive visits from those who have family or other relationship with the suspect or the accused to obtain bail for surety or to attempt legal aid (Article 60).

l.        The suspect or the accused has the right, directly or through the intermediary of his lawyer to contact and receive visits relatives their family in things that have nothing to do with the case against the suspect or the accused for the purpose of employment or for a family (Article 61).

m.    The suspect or the accused has the right, directly or through the medium of his legal counsel and received a letter from his lawyer and relatives family whenever required by him, for this purpose for the suspect or defendant supplied stationery (Article 62).

n.      The suspect or the accused has the right to contact and receive visits from clergy (Article 63).

o.      The defendant has the right to be tried in a court siding open to the public (Article 64).

p.      The suspect knew the defendant has the right to seek and call witnesses and or a specially qualified to provide testimony favorable to him (Article 65).

q.      Suspect or defendant is not burdened with the burden of proof (Article 66).

r.        Suspect or defendant the right to demand compensation and rehabilitation (Article 68. cfa Article 95)

2.     Public Prosecutor

Public prosecutor is from French and then it was adopted by Netherlands, through the principle of concordance it come into force in Indonesia.

The supreme prosecutor is attorney general. Law no 5 year 1991 set about the authority of attorney general and prosecutors.

3.     Investigator and Preliminary Investigator

Investigator is an official of the state police of the Republic of Indonesia or a certain official of the civil service who by the law is granted special authority to conduct an investigation.

Preliminary investigator is police and civil servant who investigate the defendant.

It apparent a close relationship and function between investigator and preliminary investigator. investigation is not a stand-alone function, separate from the functions of investigation, but only one way or method or a sub rather than a function of investigation, which preceded another action that is action in the form of arrest, detention, search, seizure, inspection letters, calling, acts of checks, completion and submission of the case file to the Public Prosecutor.

4.     Legal Counsel

Legal counsel is someone who assists a suspect or defendant as an assistant in the examination.

In practice, prior to accompany a defendant at the trial of the Legal Counsel should get a "Special Power of Attorney" from the defendants then registered in the District Court which may prosecute the case or appointed orally by the defendant in court, and if a defendant cannot be accompanied by Counsel which appointed by the court based on the "Determination" by appointing judges who hear the case. To get legal assistance free of charge, the defendant had to prove incapability of him with a certificate from the local government.

Under the provisions of Article 56 of the Criminal Procedure Code the Legal Counsel is necessary, because the article mentions the obligation for officials to appoint counsel for a defendant who threatened with the death penalty or criminal threats of five years or more, to those who cannot afford.

RIGHTS OF LEGAL COUNSEL

Under Law No. 8 of 1981 on Criminal Procedure

Article 69

Legal counsel has the right to contact the suspect has since been arrested or detained at all levels of examination according to the procedures specified in this law.

Article 70

(1) Counsel referred to in Article 69 the right to call and talk to a suspect at any level of scrutiny and every time for the sake of the defense of his case.

(2) If there is evidence that the lawyer is misusing its rights in talks with the suspects according to the investigation, the investigator, prosecutor or correctional officer gives a warning to counsel.

(3) If the warning is not heeded, then the relationship is supervised by an officer referred to in paragraph (2).

(4) If, after being watched, their rights are abused, then the relationship was witnessed by an officer referred to in paragraph (2), and if after that still are violated, the next relationship is prohibited.

Article 71

(1) legal counsel, according to the investigation, in dealing with suspects supervised by the investigator, prosecutor or correctional officer without hearing the conversation.

(2) In the case of crimes against state security, the official referred to in paragraph (1) to hear the conversation.

Article 72

At the request of the suspect or his lawyer concerned officials gave derivatives investigation report for the purpose of defense.

Article 73

Legal counsel has the right to send and receive mail from the suspect whenever desired by him.

Article 74

Reduction freedom relationship between counsel and the suspect as mentioned in Article 70 paragraph (2), subsection (3), subsection (4) and Article 71 prohibited, after the case being brought by the public prosecutor with the district court for trial, a copy of the letter submitted to suspect or his legal counsel, and other parties in the process.

  

Bibliography

http://www.pn-pandeglang.go.id/

http://www.negarahukum.com/

http://masriltanjung.blogspot.com/

http://www.pn-banjarbaru.go.id/

http://cc-bear.blogspot.com/

http://acarapidana.bphn.go.id/