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"This volume of essays contributes to the understanding of global law reform by questioning the assumption in law and development theory that laws fail to transfer because of shortcomings in project design and implementation. It brings together leading scholars who demonstrate that a synthesis of law and development, comparative law and regulatory perspectives (disciplines which to date have remained intellectually isolated from each other) can produce a more nuanced understanding about development failures. Arguing for a refocusing of the analysis onto the social demand for legal transfers, and drawing on empirically rich case studies, contributors explore what recipients in developing countries think about global legal reforms. This analytical focus generates insights into how key actors in developing countries understand global law reforms and how to better predict how legal reforms are likely to play out in recipient countries"-- Provided by publisher.Machine generated contents note: 1. Interpreting legal transfers: the implications for law and development John Gillespie and Pip Nicholson; Part I. Theorising Legal Transfers Towards an Interpretative Analysis: 2. Relocating global legal scripts in local networks of meaning John Gillespie; 3. International and domestic selective adaptation: the case of Charter 08 Pitman Potter; 4. Rights and regulation as a framework for exploring reverse legal transfers: hegemony and counter-hegemony in the Bolivian water sector Bronwen Morgan; Part II. Re-interpreting Universalised Standards of Practice: TRIPS and Human Rights Norms: 5. The transfer of pharmaceutical patent laws: the case of India's Paragraph 3(d) Christopher Arup; 6. Between rhetoric and reality: the use of international human rights norms in law reform debates in China Sarah Biddulph; Part III. Re-interpreting the Rule of Law as Transfer: 7. Between global norms and domestic realities: judicial reforms in China Randall Peerenboom; 8. Official discourses and court-oriented legal reform in Vietnam Pip Nicholson and Simon Pitt; 9. Constructing law from development: cause lawyers, generational narratives, and the rule of law in Thailand Frank Munger; Part IV. Re-interpreting Global Family and Religious Norms: 10. Family law transfers from Europe to Africa: lessons for the methodology of comparative legal research Mark Van Hoecke; 11. Resistible force meets malleable object: the story of the 'introduction' of norms of gender equality into Japanese employment practice Frank Upham; 12. Discordant voices on the status of Islam under the Malaysian constitution Elsa Satkunasingam; 13. Unpacking a global norm in a local context: an historical overview of the epistemic communities that are shaping Zakat practice in Malaysia Kerstin Steiner."

"Pajak merupakan salah satu hal yang fundamental dalam menjalankan sebuah negara. Di Indonesia, hak negara melakukan pemungutan pajak diatur dalam Pasal 23A Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 yang berbunyi pajak dan pungutan lain yang bersifat memaksa untuk keperluan negara diatur dengan undang-undang. Salah satu jenis pajak adalah Pajak Pertambahan Nilai (PPN) yang merupakan jenis pajak konsumsi. Sebelum pajak pertambahan nilai berlaku di Indonesia, pajak atas konsumsi yang berlaku di Indonesia adalah pajak penjualan. Dalam rangka program reformasi sistem perpajakan nasional, pada tahun 1983 pajak penjualan kemudian diganti dengan Pajak Pertambahan Nilai. Perubahan itu dituangkan dalam Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah. Perubahan tersebut dilatarbelakangi fakta bahwa peraturan perundang-undangan perpajakan pada saat itu masih merupakan warisan Belanda sehingga dirasakan tidak memperhatikan azas dan aspek pemerataan, keadilan, kepastian hukum, dan pertumbuhan ekonomi. Selain itu dalam pemungutan pajak penjualan menimbulkan efek pajak berganda atau pengenaan pajak atas pajak. Undang-Undang Pajak Penjualan juga mengandung dualisme sistem pemungutan pajak dimana terdapat dua sistem pemungutan pajak yaitu untuk pengusaha tertentu diterapkan self assessment system, sedangkan untuk kelompok pengusaha lainnya digunakan official assessment system. Perubahan itu tentu berdampak terhadap hukum dan pembangunan ekonomi. Melalui pajak pertambahan nilai, pemerintah memperluas objek pajak pertambahan nilai untuk meningkatkan penerimaan negara. Selain itu pemberlakuan pajak pertambahan nilai ini juga menghapus efek pajak berganda yang timbul dalam pajak penjualan. Pajak pertambahan nilai dapat dipungut beberapa kali pada berbagai mata rantai jalur produksi dan distribusi, namun hanya pada pertambahan nilai yang timbul pada setiap jalur yang dilalui barang dan jasa. Dalam hal ini, pemerintah menggunakan hukum sebagai sarana pembaharuan masyarakat dan mencapai tujuan yang hendak dicapai oleh pemerintah.

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Tax is one of the fundamental things in running a country. In Indonesia, the state's right to collect taxes is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which reads that taxes and other levies that are coercive for state needs are regulated by law. One type of tax is Value Added Tax (VAT), which is a type of consumption tax. Before the value added tax came into effect in Indonesia, the consumption tax that applied in Indonesia was a sales tax. In the context of the national taxation system reform program, in 1983 the sales tax was replaced by Value Added Tax. This change is stated in Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. This change was motivated by the fact that the tax legislation at that time was still a Dutch heritage, so it was felt that it did not pay attention to the principles and aspects of equity, justice, legal certainty and economic growth. In addition, the collection of sales tax creates a double tax effect or the imposition of taxes on taxes. The Sales Tax Law also contains a dual system of tax collection where there are two tax collection systems, namely a self-assessment system for certain entrepreneurs, while for other groups of entrepreneurs an official assessment system is used. This change certainly has an impact on law and economic development. Through value added tax, the government expands the object of value added tax to increase state revenue. In addition, the implementation of this value added tax also removes the double tax effect that arises in the sales tax. Value added tax can be collected several times in various links in the production and distribution chain, but only on value added that arises in each route through which goods and services pass. In this case, the government uses law as a means of renewing society and achieving the goals to be achieved by the government."

"Skripsi ini membahas mengenai perbedaan pengaturan dan penerapan cross border cartel di Indonesia dan Australia serta meninjau putusan High Court of Australia [2017] HCA 21 berdasarkan Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat (Undang-Undang Nomor 5 Tahun 1999). Berdasarkan putusan High Court of Australia [2017] HCA 21, PT Garuda Indonesia (Persero) Tbk dan Air New Zealand Ltd terbukti sebagai pihak dari perjanjian penetapan harga dari bandar udara di Indonesia, Hong Kong, dan Singapura ke bandar udara di Australia. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dan perbandingan hukum.Hasil penelitian menunjukan bahwa hukum persaingan usaha Indonesia dapat ditegakkan oleh Komisi Pengawas Persaingan Usaha (KPPU) terhadap PT Garuda Indonesia (Persero) Tbk di Indonesia dan terhadap Air New Zealand Ltd dengan menerapkan prinsip ekstrateritorialitas berdasarkan effects doctrine. Berdasarkan hasil penelitian, perlu dilakukan amandemen terhadap Undang-Undang Nomor 5 Tahun 1999 untuk menegaskan kewenangan KPPU atas perusahaan asing supaya KPPU memiliki dasar tekstual yang jelas dan pasti untuk menegakkan yurisdiksi ekstrateritorialnya.

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This thesis discusses the differences between the regulation and application of cross border cartel in Indonesia and Australia and also reviews the decisions of the High Court of Australia [2017] HCA 21 based on Law Number 5 of 1999 Concerning The Prohibition of Monopolistic Practices and Unfair Business Competition (Law Number 5 of 1999). Based on the decision of the High Court of Australia [2017] HCA 21, PT Garuda Indonesia (Persero) Tbk and Air New Zealand Ltd were proven as parties to the price fixing agreement from airports in Indonesia, Hong Kong, and Singapore to airports in Australia. The research methods used in this research are normative legal and comparative law.

Results of research show that Indonesian competition law can be enforced by the Business Competition Supervisory Commission (KPPU) against PT Garuda Indonesia (Persero) Tbk in Indonesia and against Air New Zealand Ltd by applying the extraterritoriality principle based on the effects doctrine. Based on the results of research, it is necessary to amend Law No. 5 of 1999 to affirm the KPPUs authority over foreign companies so that the KPPU has an explicit and definite textual basis to enforce its extraterritorial jurisdiction."

"Skripsi ini menganalisis persyaratan dan prosedur permohonan perubahan status PT. Jasa Medivest dari PT. PMA menjadi PT. PMDN. Untuk mendapatkan persetujuan perubahan status dari PT. PMA menjadi PT. PMDN dari BKPM, PT. Jasa Medivest melakukan segala tindakan yang diperlukan dan diwajibkan Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas, Undang-Undang No. 25 Tahun 2007 tentang Penanaman Modal, dan Peraturan Kepala BKPM No. 12 Tahun 2009 tentang Pedoman dan Tata Cara Permohonan Penanaman Modal. Setelah diperolehnya persetujuan No. 8/1/PPM/V/PMDN/2011 diamanatkan oleh BKPM PT. Jasa Medivest diwajibkan dalam jangka waktu paling lama 6 (enam) bulan terhitung sejak persetujuan diterbitkan untuk mengalihkan sebagian sahamnya kepada pihak lain atau PT. Jasa Medivest diwajibkan untuk mengeluarkan saham baru untuk diambil bagian oleh pihak lain sesuai dengan ketentuan Pasal 7 ayat 5 Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas.This thesis analyses the requirements and procedures to submit the application for the change of status PT. Jasa Medivest from the foreign direct investment company into domestic direct investment company. For obtaining an approval of the change status of the company from BKPM, PT. Jasa Medivest have met all necessary action and required conditions in the Law No. 40 of 2007 Regarding Limited Liability, the Law No. 25 of 2007 Regarding Investment, and BKPM Regulation No. 12 of 2009 Regarding Guideline and Application Procedure of Investment. After obtaining the BKPM?s approval No. 1/8/ PPM/V/PMDN/2011, BKPM has required PT. Jasa Medivest to transfer part of the shares to another party or PT. Jasa Medivest to issue new shares to other parties within 6 (six) months in accordance with the provision of article 7 paragraph 5 Law No. 40 of 2007."

"This book brings together contributions from academics and practitioners to explore the implications of legal pluralism for legal development"-- Provided by publisher."Previous efforts at legal development have focused almost exclusively on state legal systems, many of which have shown little improvement over time. Recently, organizations engaged in legal development activities have begun to pay greater attention to the implications of local, informal, indigenous, religious, and village courts or tribunals, which often are more efficacious than state legal institutions, especially in rural communities. Legal pluralism is the term applied to these situations because these institutions exist alongside official state legal systems, usually in a complex or uncertain relationship. Although academics, especially legal anthropologists and sociologists, have discussed legal pluralism for decades, their work has not been consulted in the development context. Similarly, academics have failed to benefit from the insights of development practitioners. This book brings together, in a single volume, contributions from academics and practitioners to explore the implications of legal pluralism for legal development. All of the practitioners have extensive experience in development projects, the academics come from a variety of backgrounds, and most have written extensively on legal pluralism and on development."

""In this analysis of the genealogy of western capitalist 'development', The Political Economy of Desire departs from the common position that development and underdevelopment are conceptual outcomes of the Imperialist era. Instead, it positions the genealogy of development within early Christian writings in which the western theological concepts of sin, salvation, and redemption are expounded. Linking the writings of early theologians, such as Augustine and Anselm, to the processes of modern identity formation - of which phenomena such as the West, the First World, the Rule of Law and the individual subject and his or her freedoms are but a part - the concept of development is thus traced to a particularly Christian dynamic. As such, the promise of development is considered as analogous to the way in which the Word of God was used to call Christianity into being, with the promise of salvation."--BOOK JACKET."

"The article talks about the place of religion in the systems of national laws. Religion is one of systems of values upheld by the society, so that religious values have to be considered and counted in the formation of the laws. Religion may become an inspiration and enlightenment in good political and judicial institutions. In the formation of the laws, the government has to prioritize the principles of justice, so that the religious faith of the citizens is expressed in the laws in a positive way, and in the fundamental values in a rational and democratic discourse."