Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
ABSTRAK
Independensi hakim Pengadilan Pajak berdampak pada keadilan dan kepastian hukum dalam keputusan sengketa pajak. Sebagai negara yang sama-sama menganut sistem hukum sipil(civil law) ternyata Sistem Peradilan Pajak Indonesia dan Korea berbeda. Penelitian ini menggunakan metode yuridis normatif dan bersifat deskriptif analitis, yaitu penelitian yang menganalisis dan menggunakan bahan-bahan kepustakaan sebagai data sekunder dan sebagai batu uji pendekatan yang dipakai adalah Bangalore Principles. Permasalahan pada penelitian ini yaitu bagaimana independensi hakim Pengadilan Pajak di dalam sistem hukum di Indonesia dan di Korea dan apakah Pengadilan Pajak Indonesia dan Korea telah memberikan peluang yang memadai bagi wajib pajak untuk melakukan upaya hukum. Hakim Pengadilan Pajak di Indonesia maupun di Korea kurang independen hal tersebut akan mengganggu independensi hakim dalam memutuskan sengketa pajak. Dalam sistem hukum Indonesia peluang yang diberikan kepada Wajib Pajak untuk melakukan upaya hukum dirasa sangat kurang karena putusan Pengadilan Pajak merupakan putusan bersifat final dan mengikat. Sedangkan dalam sistem hukum Korea peluang upaya hukum dirasa cukup ideal karena mengenal upaya hukum banding, kasasi

---

ABSTRACT
The independence of the Tax Court judge affects the fairness and legal certainty in the decision of tax disputes. As a country that is equally embracing system of civil law turns the Tax Justice System Indonesia and Korea are different. This reserach uses the judicial normative method and is descriptive analytical research, which analyses and uses literature as seconday data and as the touchstone of the approach is the Bangalore Principles. The problem in this research is whether the Tax Court judge of Indonesia and Korea independent and whether the Tax Court of Indonesia and Korea have provided adequate opportunities for taxpayers to make legal effort. Tax Court judge in Indonesia and Korea are less independent it would interfere with the independence of judges in deciding tax disputes. In the Indonesian legal system the opportunity provided to the taxpayer to take legal actions considered very less because the Tax Court's decision is final and binding decision. While in the Korean legal system is considered sufficient opportunities ideal remedy because it has provided appeal, cassation and judicial review

Abstrak :
Much of the past research on the sexual behavior of Indian women has characterized them as subjects of patriarchy, who are passive bodies and embrace the codified gendered values unquestioningly. In contrast, this ethnographic study explores the emergence of new sexual practices among migrant young middle class women working in transnational call centers (TNCs) in Bangalore, in the form of live-in relations. This goes against the expectations of their families that daughters should abstain from pre-marital sex, which is considered to be a non-normative and shameful practice. Drawing on theories of practice and situated reflexivity, I demonstrate how these women negotiate the ambivalences and contradictions that they experience as dutiful, respectable middle class daughters and modern sexual partners. Both ruptures and continuities between the modern and traditional forces are revealed as these women voluntarily assume the homemakers role, aspire to marry their partners, and re-claim respectability in an innovative way within their modern live-in relations.

Abstrak :
In rapidly urbanizing India, cities are places of conflict between people and nature. What is the future for conservation in Indian cities? Nature in the City examines the past, present, and future of nature in Bengaluru. One of Indias largest and fastest growing cities, Bengaluru was once known as the Garden City of India. The citys ecology and environment have been degraded and destroyed in recent years. Yet nature still exhibits a remarkable tenacity. The book has a broad historical focus. Moving from early settlements in the 6th century CE to the 21st century city, it concludes by outlining a vision of a better future. The book draws on extensive research, integrated with stories of people, places, and examples of positive change. Detailed chapters demonstrate how nature has looked, behaved, and has been perceived differently in the home gardens, slums, streets, parks, sacred spaces, and lakes of Bengaluru. Nature in the city is shaped by human preferences and prejudices, as the book demonstrates. Of interest to local residents, visitors, and outside readers alike, the present volume provides an accessible, informative, and interesting tour of the social spaces where nature thrives and strives in Bengaluru. With heterogeneous environments, population densities, and urban poor, cities like Bengaluru must pay attention to the cultural and social contexts within which nature is embedded. The book further suggests an organic approach for urban conservation in the Indian context that builds on the capacities of people and communities, drawing on the close integration of the socio-cultural and ecological in urban India.