Legal Analysis Research Articles

Legal Analysis of the Status of Distribution of Joint Inheritance Rights in the Collection of Income Tax (PPh)

Inheritance is not an object of Income Tax, however, in certain circumstances inheritance, especially the distribution of joint inheritance rights, can be subject to Income Tax. This research aims to analyze the position of distribution of joint inheritance rights in the collection of PPh according to applicable laws and regulations, as well as to examine the reasons for the distribution of joint inheritance rights being subject to PPh. The research method is normative juridical. The type of data used is secondary data. The data collection method is literature study. The results of this research are: first, Article 4 paragraph (3) letter b of the Income Tax Law regulates that transfers due to inheritance are not objects of Income Tax. The PPh exemption must be based on the SKB PPh issued by the KPP Pratama where the object of inheritance is located. The application for issuing an Income Tax SKB can be accepted or rejected by KPP Pratama. When KPP Pratama refuses to issue an PPh SKB, the heirs must pay PPh of 2.5% on NPOP. PPh payments are made to obtain a Tax Payment Letter (SSP PPh), and will be used as the basis for fulfilling taxation when registering the transfer of land rights. Second, the reason the distribution of joint inheritance rights may be subject to Income Tax (PPh) is because the inherited assets have never been reported in the heir's Annual SPT. However, if the heir can prove that the heir has income below Non-Taxable Income even though the heir did not report the inherited assets in the heir's SPT, then the heir cannot be charged PPh, and KPP Pratama must grant the request for an Income Tax SKB submitted by the heir. Because there is no tax owed that must be paid off by the heirs.

The 2023 Merger Guidelines and The Role of Economics

AbstractRelying heavily on legal analysis, the 2023 Merger Guidelines argue for a fundamental shift in antitrust enforcement that places more emphasis on protecting competitors and less on protecting the beneficiaries of competition. It is up to courts, not economists, to ascertain whether this interpretation of antitrust law is correct. But economists can and should analyze the likely economic effects. Evidence that antitrust enforcement has permitted some markets to be overly concentrated justifies the tightening of horizontal merger enforcement that is signaled by these guidelines. Evaluating the elimination of double marginalization from vertical mergers as a part of an efficiency defense rather than as a primary economic effect reflects a fundamental misunderstanding of the economics of vertical mergers. At a minimum, these guidelines will further damage the reputation of the DOJ and FTC among competition policy enforcers in other countries. A potentially more serious cost will be if foreign competition authorities use these guidelines to justify enforcing their own laws to protect inefficient domestic firms against foreign competition.

Legal Analysis of Related Party Transactions in the BRICS Countries

Legal literature in the past has often debated whether concentrated corporate ownership (i.e. sizeable corporate conglomerates and corporate enterprises owned by business families or the government of a State) in a relatively close market leads to a high volume of related party transactions between the corporations in the respective market. The emerging economies attract substantial foreign investment due to the rapid growth of their markets and the presence of large publicly listed companies. Concentrated ownership structures in these countries tend to result in the expropriation of resources by controlling shareholders for their personal enrichment. There has been a high corporate failure rate due to related party transactions, despite the adoption of regulatory reforms that promote transparency, accountability, and fairness. Listed companies in the BRICS countries are marked by concentrated ownership structures controlled by either a family or the State. Although there are differences in ownership structures as well as indications of agency problems in the United States and the United Kingdom, the BRICS countries have adopted the same legal strategies to prevent unfair or abusive related party transactions in their respective countries, such as the appointment of independent directors, independent audit committees, CEO duality, and disclosure requirements. This study seeks to conduct cross-country comparative research to assess the ways in which the BRICS countries have regulated related party transactions. Each of the BRICS countries has adopted different monitoring mechanisms to prevent abusive related party transactions, which will be examined in the course of this research.

Legal Cooperation of Kazakhstan with the BRICS Countries on the Production and Operation of Medical Electric Vehicles with Artificial Intelligence Technologies

This scientific article is devoted to the study and analysis of legal relations between the Republic of Kazakhstan and the BRICS countries in the field of the production and operation of medical electric vehicles with artificial intelligence technologies. Particular attention is paid to legislative measures that promote the formation and development of a new industrial sector, such as the production of medical electric vehicles with artificial intelligence technologies. The research uses a number of methods, including studying empirical data, comparative legal analysis, synthesis, generalization, and scientific forecasting. The article proposes legislative measures to solve the problems facing the medical electrical machinebuilding industry and the unmanned medical electric vehicle industry, as well as the difficulties of integrating automation and digitalization into the production process of transportation plants in Kazakhstan and the BRICS countries. In the order of forecasting, the authors propose the adoption of several laws that are relevant to the issue under consideration. These proposals include the signing of new international cooperation agreements between Kazakhstan and the BRICS countries aimed at the introduction of digitalization at machine-building plants in Kazakhstan for the production of medical electric vehicles equipped with artificial intelligence technologies.

Analisis Penilaian Makro untuk Arsip di PT. Kereta Api Indonesia Daerah Operasi 7 Madiun

Macro appraisal is one approach in determining the value of archives, which is closely related to the use value and future depreciation of archives. This research was conducted to identify archives using a macro assessment based on analysis of the implementation of organizational functions to identify then the values to produce a list of vital records within the PT. Kereta Api Indonesia (Persero) Operation Area 7 Madiun. The method used in this research is a qualitative approach by collecting data through interviews in the archives section and units at PT. Kereta Api Indonesia (Persero) Operation Area 7 Madiun. Apart from that, searching documents related to the implementation of main tasks and functions of each archive creation unit is also part of this research method. Data analysis was carried out using the macro archive assessment method, namely analyzing the main tasks and functions of each archive creator's unit and continuing with legal and risk analysis. The results show that from 18 archive creation units produced a total of 195 records, with 112 of them based on the analysis results identified as vital records. These results can be input for relevant agencies to carry out special maintenance and treatment, especially as vital records.

Licensure Policies May Help States Ensure Access To Opioid Use Disorder Medication In Specialty Addiction Treatment.

Despite the devastating toll of the overdose crisis in the United States, many addiction treatment programs do not offer medications for opioid use disorder (MOUD). Several states have incorporated MOUD requirements into their standards for treatment program licensure. This study examined policy officials' and treatment providers' perspectives on the implementation of these policies. During 2020-22, we conducted thirty-one semistructured interviews with forty policy officials and treatment providers in nine states identified through a legal analysis. Of these states, three states required treatment organizations to offer MOUD, and two prohibited organizations from denying admission to people receiving MOUD. Qualitative findings revealed that licensure policies were part of a broader effort to transition the specialty treatment system to a model of care more consistent with medical evidence; states perceived tension between raising quality standards and maintaining adequate treatment capacity; aligning other state policies with MOUD access goals facilitated implementation of the licensure requirement; and measuring compliance was challenging. Licensure may offer states an opportunity to take a more active role in ensuring access to effective treatment.

On the Problems and Prospects of Development of the Institute of Public Councils under Federal Executive Authorities: Constitutional and Legal Analysis

On the Problems and Prospects of Development of the Institute of Public Councils under Federal Executive Authorities: Constitutional and Legal Analysis

Harmonization of State, Custom, and Islamic Law in Aceh: Perspective of Legal Pluralism

Indonesia recognizes several legal systems i.e., state law, customary law, Islamic law, and international law. Islamic sharia in Aceh is part of legal pluralism in Indonesia. This study aims to discuss the application of Islamic sharia from the perspective of legal pluralism. This normative legal study employed a legal pluralism theory analysis. Legal pluralism is a theory that views law not only as positive or written law made by the state but also as a recognition of the legal reality that exists in a pluralistic society. The study collected data by means of a literature review. Findings revealed that Islamic sharia in Aceh as part of the recognition of the concept of legal pluralism has been implemented well in the context of state law, custom, and Islamic law. The state has provided juridical legitimacy through laws in the context of legal substance and judicial institutions or sharia courts. Likewise, revitalization has also occurred in traditional institutions in terms of customary law and customary justice. The argument emphasized in this study is that Islamic sharia in the context of legal pluralism has succeeded in manifesting legal harmonization between the state, custom, and Islamic law

Does legislation promote technological innovation in renewable energy enterprises? Evidence from China

Compared to industrial policy, the rule of law can better stabilize expectations and ensure long-term benefits. Based on the legal text analysis and the accurate identification of renewable energy enterprises, this study conducts a quasi-natural experiment under the provisions of the Renewable Energy Law of the People's Republic of China, officially implemented in 2006, to empirically test the impact of energy legislation on renewable energy enterprises' technological innovation. Energy legislation can drive technological innovation, manifesting in a dual upgrade of both quantity and quality of innovation in renewable energy enterprises. The aforementioned law promotes technological innovation by implementing legal responsibility, increasing economic incentives, encouraging new enterprises to entry, and cultivating human capital, thus proving it rational and effective. Additionally, it significantly enhances the innovation of upstream equipment manufacturers, the eastern China and southern power grid regions, enterprises belonging to local governments at the county level and below, foreign-invested enterprises, and private enterprises. This study not only provides empirical evidence that energy legislation can ensure innovation-driven green development but also offers a Chinese solution for sustainable global development.

Punishing the Innocent: An Insight into Wrongly Convicted Individuals

Wrongful convictions have increasingly plagued the Indian criminal justice system. Instances of innocent individuals being wrongfully prosecuted suggest that some states witness convictions at trial stages, only for the accused to be acquitted upon appeal. However, there is no established system for identifying or tracking individuals wrongfully convicted, as state officials do not maintain records of acquittals or discharges. This lack of oversight perpetuates erroneous miscarriages of justice, resulting in innocent individuals not only losing their rights but also facing social alienation. This study examines the phenomenon of wrongful convictions in India, exploring its causes, consequences, and potential solutions. Drawing upon legal analysis and case laws, this study identifies various factors contributing to wrongful convictions, including flawed investigation procedures, police misconduct, inadequate legal representation, and systemic issues within the criminal justice system. Furthermore, it highlights the social, psychological, and economic tolls experienced by wrongfully convicted individuals and their families. The study also discusses the challenges faced in rectifying wrongful convictions and proposes a range of reforms aimed at preventing future injustices, such as improving investigation techniques, enhancing legal aid services, strengthening judicial oversight, and promoting public awareness and advocacy. By addressing the root causes of wrongful convictions and implementing systemic reforms, India can strive towards a more equitable and just legal system that upholds the rights and dignity of all individuals. In addition the purpose of this study to find out what approaches the state utilizes to resolve this issue of wrongful conviction and also aims to emphasize what are the remedies already available under existing laws and also to underline the need of standard legal framework for looking compensations to victims of wrongful convictions.

Implementation of Community Service Order Based on Law Number 1 of 2023 In The Perspective of Justice And Legal Expediency

This research is related to the reform of criminal law in Indonesia through community service order as an alternative to imprisonment. The type of research used in this study is normative legal research. The specifications used in this legal research are descriptive analytical, with a statute approach and a conceptual approach. The types of legal materials used in this research are primary and secondary legal materials. The method of collecting legal materials used by the author in this research is literature study. The method of legal material analysis conducted in this research uses qualitative analysis. The results of this research show that based on Law Number 1 of 2023 concerning the Criminal Code (KUHP), community service order is one of the main types of penalties that also serves as an alternative to short-term imprisonment, specifically for criminal offenses with a potential penalty of less than five years and where the judge imposes a maximum prison sentence of 6 (six) months. It also serves as a substitute for fines that do not exceed category II. This is an implementation of community service order to achieve the objectives of punishment and with the perspectives of justice and legal expediency.

Opertation in Representative Organizations of Employees Under the Current Laws of Viet Nam

Purpose: The purpose of the article is to research the theoretical issues and practical operation in representative organizations of employees under the current laws of Vietnam, based on which the author proposes some recommendations regarding the operation in representative organizations of employees under the current laws of Vietnam.   Theoretical framework: The research employs theories about the organizations of employees under the current laws of Vietnam., regulations on the organizations of employees under the current laws of Vietnam., and mechanisms that apply to the organizations of employees under the current laws of Vietnam.   Design/methodology/approach: The research employs three common methods in legal science research: (1) Legal analysis method; (2) Legal efficiency evaluation method; and (3) Comparative legal method. The above research methods help compare and contrast theories of the organizations of employees under the current laws of Vietnam, and bring out some essential findings.   Findings: Some valuable findings have been revealed such as the formulation and development of the organizations of employees under the current laws of Vietnam, some theoretical issues, and limitations on regulations on the organizations of employees under the current laws of Vietnam.   Research practical and social implications: The article proposes some tasks remaining undone, and further tasks will be fulfilled in the future. The article may support many developments in future research in Vietnam.   Originality/value: The research on the organizations of employees under the current laws of Vietnam has become more and more urgent and very important in Vietnam.

Legal Analysis of MUI's Authority in Providing Halal Label Guarantees after the Issuance of Law Number 33 of 2014 concerning Guarantees for Halal Products

Purpose: This study aims to analyze the authority of the Indonesian Ulema Council (MUI) in providing halal label guarantees following the implementation of Law Number 33 of 2014 concerning Guarantees for Halal Products.   Theoretical framework: The research employs a normative legal approach, utilizing data from statutory regulations, court decisions, and legal literature to assess the legal standing of the MUI post-implementation of Law Number 33 of 2014.   Results and discussion: Findings reveal that despite changes introduced by the law, the MUI's authority remains pertinent and enforceable. The MUI plays a crucial role in issuing fatwas and recommendations on product halal status, complementing government agencies' responsibilities in halal certification. The law delineates specific boundaries for the MUI's jurisdiction, emphasizing collaboration with governmental bodies and affiliated organizations for effective halal product certification and labeling.   Method: This research adopts a normative legal methodology, analyzing legal texts, court precedents, and scholarly works to assess the continuity and scope of the MUI's authority post-Law Number 33 of 2014.   Originality/value: This study contributes by delineating the evolution of the MUI's authority in the context of halal certification pre- and post-Law Number 33 of 2014. It highlights the MUI's transition from sole authority to a collaborative partner in certifying halal products, underscoring the significance of halal certification for consumers, regulatory compliance, and religious principles.

Dispute Resolution on Overlapping Land Certificate Through Mediation Based on The Regulation of The Minister of Agrarian Affairs And Spatial Planning Number 11 Year 2016

This study has the purpose of examining and analyzing mediation efforts in resolving land ownership disputes at the Bekasi City Land Office. In addition, it also analyzes the legal protection for parties to land disputes based on the Regulation of the Minister of Agrarian Affairs and Spatial Planning Number 11 of 2016. The research method used is normative juridical research method. The normative juridical research method is a legal analysis based on legal norms, principles, and doctrines. The results showed that the application of mediation in land ownership disputes at the Bekasi City Land Office has not been effective enough. In 2017-2020, the Bekasi City Land Office was only able to resolve disputes through mediation with a limited number of cases. This is due to external and internal obstacles experienced by the section for controlling and handling land disputes. In addition, legal protection in resolving land disputes at the Bekasi City Land Office is actually not enough to provide legal protection, because the results of the mediation carried out are still not optimal. Internal and external obstacles experienced, causing repressive legal protection has not been fulfilled for the parties to the dispute.

Mandatory Reporting System for Domestic Violence Cases: A Comparative Legal Analysis

Mandatory Reporting System for Domestic Violence Cases: A Comparative Legal Analysis

Autonomous inland navigation: a literature review and extracontractual liability issues

Pilot tests for (semi-)autonomous transport via inland waterways are already taking place in Belgium and other European countries. However, the full commercial implementation of autonomous inland shipping might be hampered by liability issues. The allocation of liability, especially extracontractual liability, is an important concern for shipowners who want to invest in autonomous barges, and for other ecosystem actors. For this reason, a balanced risk distribution framework could boost the investment decision. A legal analysis of the current laws and regulations is necessary to evaluate whether they can be applied to new autonomous systems. The research approach consists of two steps. First, an in-depth literature review is carried out to determine whether extracontractual liability research has already been conducted and to highlight the gaps in autonomous inland waterways transport studies. Once it is proved that the vast majority of the research focuses on technology, it can be affirmed that there is a need to inquire about extracontractual liability. In the second part, thus, the two international Conventions on liability limitation and collision in inland navigation are examined.

Neural Networks in Legal Theory

Abstract This article explores the domain of legal analysis and its methodologies, emphasising the significance of generalisation in legal systems. It discusses the process of generalisation in relation to legal concepts and the development of ideal concepts that form the foundation of law. The article examines the role of logical induction and its similarities with semantic generalisation, highlighting their importance in legal decision-making. It also critiques the formal-deductive approach in legal practice and advocates for more adaptable models, incorporating fuzzy logic, non-monotonic defeasible reasoning, and artificial intelligence. The potential application of neural networks, specifically deep learning algorithms, in legal theory is also discussed. The article discusses how neural networks encode legal knowledge in their synaptic connections, while the syllogistic model condenses legal information into axioms. The article also highlights how neural networks assimilate novel experiences and exhibit evolutionary progression, unlike the deductive model of law. Additionally, the article examines the historical and theoretical foundations of jurisprudence that align with the basic principles of neural networks. It delves into the statistical analysis of legal phenomena and theories that view legal development as an evolutionary process. The article then explores Friedrich Hayek’s theory of law as an autonomous self-organising system and its compatibility with neural network models. It concludes by discussing the implications of Hayek’s theory on the role of a lawyer and the precision of neural networks.

Воспитательная работа как средство предотвращения отклоняющегося поведения сотрудников органов внутренних дел

Introduction. The article is aimed at examining the current situation in the organisation of educational work with the personnel of internal affairs bodies, identifying problematic issues and formulating the main directions for improving the activities to prevent deviant behaviour among employees of law enforcement agencies. Particular attention is paid to the patriotic education of law enforcers, since at present the issues of loyalty and fidelity to the Motherland are of primary importance for the formation of professional qualities. Modernisation of the system of educational work, associated with various factors, including the rapid digital transformation of social relations, will fully ensure the achievement of the objectives of the Ministry of Internal Affairs and will play a significant role in preventing possible negative manifestations. Research methods. General scientific methods such as: analysis of scientific literature, analysis of normative legal acts, comparative analysis, generalisation of theory and practice of issues of violation of official discipline and legality by employees were used in the research. The results of the research consist in the fact that the authors, based on the information received while studying the state of educational work, proposed measures to improve the quality and effectiveness of activities aimed at preventing the development of deviant behaviour in the staff of internal affairs bodies.

Analysis of Ethics and Law in Handling Cases of Maternal and Newborn Mortality in Indonesia

Introduction: Maternal and newborn mortality (MBR) is a serious public health problem in Indonesia. Maternal and newborn mortality rates are still high, although they have shown a downward trend in recent years. The factors contributing to MBR are complex and multidimensional, including social, economic, cultural, and legal factors. This research aims to analyze ethics and law in handling cases of maternal and newborn mortality in Indonesia. Methods: This research uses a qualitative method with a descriptive-analytical approach. Data was collected through literature studies, interviews with 15 key informants, and analysis of policy documents. Results: The research results show that there are several ethical and legal dilemmas in handling cases of maternal and newborn mortality in Indonesia. These ethical dilemmas include informed consent, confidentiality, and end-of-life care. Legal dilemmas relate to patient rights, professional responsibilities, and death investigations. Conclusion: Ethical and legal analysis in handling cases of maternal and newborn mortality in Indonesia is very important to ensure that patients receive quality and dignified care. Increasing health workers' knowledge and understanding of ethical and legal aspects can help reduce maternal and newborn mortality rates in Indonesia.

On the Scope of Liability for Negligence in Maritime Search and Rescue under the Background of the Amendment to the Maritime Code

In the era of contract-based maritime rescue under the background of amendments to the Maritime Code, disputes arise regarding whether a rescuer who, due to negligence, causes harm to the assisted party should bear tort liability. When a rescuer negligently causes harm to the assisted party during maritime rescue operations, it constitutes concurrent liability for tort and breach of contract. The rescuer should bear the responsibility for compensating the damages. Specifically, in establishing liability, it is essential to adhere to the standards identical to those in the Tort Liability section of the Civil Code. However, in determining the scope of liability, the principle of full compensation should not be strictly applied and can be appropriately relaxed. First, after posing the question, this paper employs a legal normative analysis method to explore the applicable domestic and foreign laws as well as international treaties related to the issue. The current legal systems stance on the matter is derived from legal norms. Analyzing the rights and obligations relationship between the rescuer and the assisted party from the perspective of balancing interests aims to achieve a new balance of interests between the two parties. Secondly, by comparing the Maritime Code with the Civil Code, the specific differences between the Maritime Code and the Civil Code provisions are identified. Additionally, considering the inherent characteristics of the Maritime Code, an analysis is conducted to differentiate the establishment and scope of liability for negligence-induced maritime rescue. Thirdly, through comparative analysis, it is determined that the rescuer should bear liability for damages resulting from negligent infringement, but the scope of liability can be appropriately limited. Moreover, a comparison between the maritime rescue system and relevant systems is made to clarify the relationship between the maritime rescue system and other relevant systems, providing theoretical support for the amendment of the Maritime Code. Finally, solutions and recommendations are proposed for the issues raised in the context of amendments to the Maritime Code.