PENERAPAN ASAS KEADILAN DAN KEPASTIAN HUKUM TERHADAP PAJAK PENGHASILAN FINAL BAGI USAHA KECIL

  • Sudjana Universitas Padjadjaran
DOI: https://doi.org/10.35814/selisik.v6i1.1703
Abstract views: 60 | pdf (Bahasa Indonesia) downloads: 68
Keywords: Justice, Certainty, Tax, Small Business

Abstract

With the conditions of prison that are already overcrowded and with the current Corona
Pandemic, it is easy for prisoners to be infected by Covid-19 virus. Anticipation is needed so
that the rights of prisoners to live will not be disturbed, as several policies carried out by the
Ministry of Law and Human Rights, one of which is to accelerate the implementation of
assimilation and integration. The policies are in order to prevent and control the Spread of
Covid-19 virus. The policy of assimilation and integration with a reduction the term that shall
be served by the prison has modify the court's decision, even though the judge at the time of
making his decision had considered juridical, philosophical and sociological aspects to find
out the fair punishment for the defendant. Does the prison term that should be served by the
prisoners will injure justice? An analysis of this phenomenon will arrive at a discussion on the
importance of preventing prisoners from experiencing overpunishment as justification for
punishment term reduction

Published
2020-06-30
Section
Articles