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Kamis, 28 November 2013

MK tragedy, tarnished the law in Indonesia (TRI AYU RIWAYANI, NIM : 11220035)


MK tragedy, tarnished the law in Indonesia
TRI AYU RIWAYANI, NIM : 11220035
Secretary General of the National Democratic Party (NasDem) Patrice Rio Capella judge, tragedy riots in the state higher judiciary Constitutional Court (MK) has tarnished the face of law in the country of Indonesia. "The incidence of violence in the courtroom should not happen, because that is done by the mob increasingly tarnished the face of law in our country," Patrice said in a brief message, Jakarta, Friday (11/15/2013). Patrice also said that the tragedy has shown the world the extent of legal civilization in Indonesia in the context of understanding the law as a commander. "It shows the level of civilization of a nation state, therefore the perpetrators must be dealt with firmly and punished in accordance with the existing rules," said Patrice. As reported earlier, the decision of Election dispute Maluku province in the Constitutional Court ended in dispute. Dozens of supporters of one candidate for governor and vice governor partner to enter the courtroom and barely beat the judges.
Electoral System:
1. Subsystem devices; organizer, example in Indonesia (the Commission, Election Commission, Supervisory Committee, Panwasda, the Supreme Court - District Court, Constitutional Court, the Independent Supervisory Authority, Institutions Fast Counters Election Results - Quick Count)
2. Subsystem substance; Regulation Election - Election Law to the Election Commission regulations, as well as the court verdict related to the election.
3. Culture subsystem; democratic culture of the people to elect and be elected, as well as the intelligence and character of the people (characters idealistic ideological, idealistic relegius, idealistic logical, and materialistic; no money no vote).

REFERENSI :
2.      Power point oleh Imam Sukadi, Hukum Tata Negara.


MEANING ZAKAT IN PROPERTY OF A MUSLIM (TRI AYU RIWAYANI, NIM : 11220035)


MEANING ZAKAT IN PROPERTY OF A MUSLIM
TRI AYU RIWAYANI, NIM : 11220035
Zakat is isim masdar of word-zaka yazku-Zakah. Because the basic word zakat is zaka which means blessing, grow, clean, nice, and grow. According Malikiyah charity is issuing a special piece of property that has reached nishabnya to those who deserve it, if it belongs to perfect and achieve haul besides minerals, plants and Rikaz. Lessons charity reflected the urgency to improve the condition of society, both moral and material aspects, in which the charity can unite its members like a torso, as well as to cleanse the soul of a miserly and stingy nature, as well as a bastion of safety in an Islamic economy can ensure continuity and stability.Zakat is an obligation that has been agreed upon by Muslims. Zakat obligations stipulated in the Qur'an and Sunnah in general or specifically that have been established as part of a religious duty. If a Muslim deny any obligations he has to deny Islam because Islam is a unified whole, not separate between liability obligations to one another.Zakat is required to free the Muslim people (not slaves), which has the full right of property shall be due, and has reached nishab. Therefore, zakat is not obliged to Gentiles. As for those who lapsed, suspended his property. If he returns to Islam, then he is obliged to issue a charity. If he had been issued a charity when he was still in a state of apostasy then the charity is returned to him, and when he died in a state of apostasy then his property belongs to the State and deposited in the state treasury.
Zakat has some terms and conditions shall be valid. According to scholars jumhur ulama zakat mandatory requirement consists of:
1. Islam
2. independent
3. Baligh and sensible
4. Issued treasure is a treasure that must dizakati
REFERENSI :
1.      Fakhruddin, Fiqih & Manajemen Zakat di Indonesia ( Malang : UIN-Malang Press, 2008 ), h. 13 dan 23-24
2.      Abdul Aziz Muhammad Azzam, dkk, Fiqh Ibadah ( Jakarta : AMZAH, 2010 ), h.345-347.

TAX (TRI AYU RIWAYANI (11220035))


TAX
TRI AYU RIWAYANI , NIM : 11220035
According Rochmat Soemitro, taxes are a cash contribution to the people of the State by law can not be forced to receive services that directly lead can be shown, and are used to pay for general expenses.For inclusion on the State skilful, in addition to the state income tax is also known as "retribution" and "donation". The meaning of retribution is a cash contribution to the people of the State under the law (which can be forced) to get services that can directly lead shown by the government. While collecting the donation was made ​​by the government to a certain group of people with contra directly from the government given to a certain group of people.
There are two tax functions, namely:
1. Budgetair function, as the tax funds for the government to finance expenditures-expenditures.
2. Regulerend functions, taxes as a means to organize or carry out government policy in the field of social and economic.
Terms of taxation:
1. Taxation should be fair (fairness requirement)
2. Taxation should be based on the law (juridical terms)
3. Not disrupt the economy (economic terms)
4. Taxation should be efficient (financial condition)
5. The tax system should be simple
In general, the tax applicable in Indonesia can be divided into the Central and Local Taxes Tax. Tax Center is the taxes administered by the Central Government in this regard partly managed by the Directorate General of Taxation - Ministry of Finance. While Local Taxes are taxes administered by local governments at both the provincial and district / city.

REFERENSI :
1.      Mokhammad Najih,dkk, pengantar Hukum Indonesia ( Malang : Setara Press, 2012), h. 226.
2.      Mardiasmo, Perpajakan ( Yogyakarta : CV Andi Offset, 2011 ), h. 1-2.
3.      Sony, devano. Siti, kurnia, rahayu, Perpajakan Konsep, Teori, dan Isu (Jakarta, kencana 2006), hal. 41

Minggu, 24 November 2013

Warehouse Receipt System by Li'iza Diana Mangzil



Warehouse Receipt System
DEFINITIONS WAREHOUSE RECEIPT
Warehouse receipts are securities in the form of documents as proof of ownership of the goods stored in the warehouse issued by the manager of the warehouse receipt is gudang.Sistem activities related to the issuance , transfer , underwriting , and transaction settlement of warehouse receipt .
IMPORTANCE OF WAREHOUSE RECEIPT
• warehouse receipt is a form of delay selling system is an alternative to increasing the rate of farmers .
• In the era of free trade , as now the warehouse receipt is needed to establish farmers into farmer entrepreneurs and independent farmers .
• Warehouse Receipt System could cut agricultural commodity trade patterns so that farmers can get an increase in the selling price of the commodity .
SETTING warehouse receipt system
Regulated warehouse receipt system in the Warehouse Receipt Act number 9 of 2006 . The purpose of the enactment of the Warehouse Receipt Act is to provide and improve public access to the rule of law , protect the public and expanding their access to use the facilities pembiayaan.Undang Warehouse Receipt Act also provides benefits to small and medium entrepreneurs , farmers and farmer groups , corporate managers warehouse , enterprise and bank lenders , to access capital in order to increase their business .
IMPLEMENTATION warehouse receipt system
Persons or institutions involved in the implementation of the warehouse receipt , among others :
1 . Farmers are producing and which will store their products in storage warehouse
 
2 . Farmer groups is an institution that will coordinate yields its members to be stored in the warehouse in order to get a warehouse receipt as proof of goods stored .
3 . Warehouse managers are parties to a warehousing business , which is doing the storage , maintenance and supervision of goods which the owner has the right to publish barang.Pengelola warehouse warehouse receipt Gudang.Pengelola form of business entity is required to be a legal entity and has received approval from the warehouse pengawas.Pengelola mandatory make a written management agreement with the owner of the goods or their proxies , which at least contains the identity and the rights and obligations of the parties , the length of time , the description of the goods and insurance .
4 . Conformity Assessment Board is an accredited institution conducting an assessment to prove that certain requirements regarding the products , systems , human resources prosesdan is in conformity with the standards .
5 . Registration center is in charge of doing the activity recording , storage, transfer , loading security interest , reporting and provision of information systems and networks .
6 . Financial institution or bank
7 . Warehouse Receipt Supervisory Board is authorized institutions to conduct training , regulation and supervision of the implementation of the warehouse receipt system
BENEFITS  WAREHOUSE RECEIPT
Warehouse Receipt System is not only beneficial for the farmers but also beneficial for banks , businesses and also for the Government itself .
Benefits from its own warehouse receipt system is :
1 . Participate and maintain stable commodity prices keterkendalian .
2.Memberikan capital guarantee production due to financing from financial institutions .
3.Keleluasaan lending to banks is minimal risk .
4.Ada guarantee the availability of goods .
5 . Participate in maintaining the national stock in order to maintain national food resilience and availability .
6 . Traffic is becoming more commodity trading activities .
7 . Could guarantee the availability of raw materials , especially agro-industry .
8 . Warehouse receipt system is able to perform both the efficiency of the logistics and distribution .
9 . Warehouse receipt system is able to contribute to the Government 's fiscal .
10 . Encouraging the growth of industrial warehousing and business fields related to SRG
other .
COMMODITIES CAN BE Warehouse Receipt
 As per Decree No. . 26/M-Dag/Per/6/2007 of 2007 on items that can be stored in the warehouse in the operation of the warehouse receipt system there are 8 namely : Grain , Rice , Corn , Coffee , Cocoa , Pepper , Rubber and Seaweed