DE RECHT (Journal of Police and Law Enforcement)

IMPLICATIONS OF THE HEALTH OMNIBUSLAW LAW FOR THE WELFARE OF THE COMMUNITY AND MEDICAL PERSONNEL

Aini Shalihah — 2024-05-31

The Health Omnibuslaw Bill was passed into law through a plenary meeting on July 11 2023 which sparked polemics among the public because the government was deemed to be less transparent and too hasty in passing the bill. This article will examine the implications of the Health Omnibus Law for the welfare of society and medical personnel. The research method used is the normative legal method. Meanwhile, the approaches are a statutory approach and a conceptual approach. The research results show that the impacts that will occur on the community and also medical personnel are: first, eliminating mandatory spending will be a burden on the community. Second, there is a greater opportunity for foreign medical personnel to practice, which results in a decline in Indonesian medical personnel. This regulation is considered to liberalize the workforce in the health industry. Apart from the negative impacts, there are also positive impacts, including: medicines and medical devices have the potential to be cheaper, easier access to public health by increasing the number of doctors, and access to information systems that are fragmented to become integrated.

THE PROBLEM OF CONSTITUTIONALISM OF VILLAGE HEAD TENURE IN THE DIMENSION OF THE STATE OF LAW AND DEMOCRACY

Muchlisin Alfarabi — 2024-05-31

The research in this journal is entitled "The Problem of Constitutionalism of Village Head Tenure in the Dimension of the State of Law and Democracy". The request for an extension of the term of office of the village head is difficult because, although legally the problem is an open policy that can be used to make political laws, it is contrary to the ideals of Democracy which demands that power remain under control. The research conducted uses statutory (statute upproach) and conceptual (conceptual approach) approach techniques as part of normative Law research methodology. The findings of this study show that, in contrast to the tenure of regional heads and presidents and vice presidents, the 1945 NRI Constitution does not specifically limit the term of village heads. This is one of the factors that contribute to this variation of regulation inseparable. In the view of the State, Law and Democracy both allude to aspects of abuse of power when there is a longer period of power in the government structure.

PROBLEMS IN THE IMPLEMENTATION OF THE FULFILLMENT OF THE RIGHTS OF PRISONERS IN THE FIELD OF EDUCATION IN CLASS 1 SURABAYA CORRECTIONAL INSTITUTION

Leo Bagus Satriyo — 2024-05-31

Education is very important, especially as the first step in forming a person's character. Based on the 1945 Constitution Number 20 of 2003 concerning the National Education System, obtaining education is a right for all citizens, including prisoners. This research aims to find out and examine the implementation of the fulfillment of prisoners' rights in the field of education at the Class 1 Correctional Institution in Surabaya. The research method used is empirical legal research using a qualitative descriptive approach. This research method places the law as a guideline for behavior in life which is always interacting and connected in social aspects. This research concludes that according to the author, the implementation of fulfilling prisoners' rights in the field of education at the Surabaya Class 1 Correctional Institution has been well structured in accordance with statutory regulations, but in its implementation there are still many obstacles. Even though there are obstacles, based on the results of the author's interviews with several prisoner representatives, prisoner development activity programs such as the Sekar Mentari Elementary School Equivalency Course (KPSD) and Pursuing Equivalency Program Examination (UPK) Packages A, B and Package C must still be implemented to fulfill prisoners' rights in the field of education.

PROBLEMS OF AUTHORITY OF LAND DEED MAKING OFFICIALS IN THE TRANSFER OF RIGHTS IN SURABAYA

Ika Sulistiyowati — 2024-05-31

Population and economic growth have given rise to excesses in terms of ownership of land rights and obligations, whether social or individual. In this case, the government seeks to overcome various problems that arise by arranging this most strategic problem by affirming the legal certainty of land rights and obligations, a land registration process is needed. This research uses normative juridical methods, namely legal research conducted by examining library or secondary materials as basic materials which are then examined by conducting searches on regulations and legal materials related to the problems studied. The study concluded that PPAT has an important role in the transfer of rights, namely making authentic deeds regarding legal acts of transfer of rights which are then used as the basis for land registration. In the process of transferring rights, of course, it is related to BPHTB or Land Rights Acquisition Duty, which is the obligation to pay taxes for buyers due to the acquisition of land rights. PPAT in making a deed of sale and purchase of PPAT must ensure that all tax payment obligations must have been paid in full by the taxpayer, because before the tax wajin pays in full its tax obligations, PPAT must not make and sign the deed of transfer of rights. This is in accordance with the provisions of article 24 paragraph (1) of BPHTB Law No. 20 of 2000. If PPAT violates these provisions, PPAT will be subject to a penalty of Rp. 7,500,000.00 according to article 26 of BPHTB Law No. 20 of 2000.

THE RESPONSIBILITY OF TAXPAYERS WHO INTENTIONALLY USE VAT PAYABLE FOR THE OPERATIONAL ACTIVITIES OF A LEGAL ENTITY

Syafrina Aliyah Rachman — 2024-08-11

This study examines the responsibility of taxpayers who intentionally use the payable Value Added Tax (VAT) for the operational activities of a legal entity, within the context of the case Putusan Nomor 12/Pid.Sus/2022/PN Tte. The case focuses on Yan Quedarusman, the commissioner of CV. Samalita Perdana Mitra, who was charged with failing to report and remit collected taxes, resulting in a loss to state revenue amounting to Rp. 716,823,816.00. The defendant used his personal account for transactions, claiming that the company's account was inactive. This study analyzes whether the defendant's actions are in accordance with Indonesian tax regulations, particularly the Tax Law and the 1945 Constitution of the Republic of Indonesia. This research highlights the importance of the legal responsibility principle in relation to tax obligations, as well as the impact of non-compliance with timely and accurate tax reporting. The findings indicate that the defendant's actions were not in accordance with the applicable tax regulations, and emphasize the importance of compliance with tax obligations to prevent losses to the state.