Intellectual property rights are exclusive rights to enjoy economically the results of an intellectual creativity. In general, ownership of intellectual property rights can be grouped into 2 (two) parts, namely: personal/individual intellectual property ownership and communal/group intellectual property ownership. Personal intellectual rights are intellectual rights that are fully owned by individuals or groups of individuals with or without submitting an application to the State to obtain a monopoly right on economic exploitation, while communal intellectual rights are intellectual rights that are fully owned by a group of people who live in a place permanently. In this regard, communal intellectual property rights in Indonesia are divided into three, namely traditional cultural expressions, traditional knowledge, genetic resources and potential geographic indications. Indonesia as a member of the WTO has generally ratified the TRIPS Agreement, and subsequently enacted legislation in accordance with the TRIPS Agreement. The Balinese government in particular has made efforts to protect communal intellectual property with the aim of increasing the economic value of a local product containing intellectual property, especially communal intellectual property.
The marriage of nyeburin changes the position of women into purusa and men into pradana. Then in terms of inheritance, the priority in the nyeburin marriage is the woman, but the status of the man who becomes pradana is questioned when nyeburin marriage ends and the status of the man is returned to his family of origin. This study aims to analyze the inheritance rights of men who do nyeburin’s marriage on inherited land in their origin family and to analyze the implications of inheritance rights of men who do nyeburin’s marriage in right and obligations of origin family. The research method used is normative legal research. In addition, the data collection technique used is the library study technique. The results of this study revealed that (1) a man who does a nyeburin marriage will lose his right to inherit in his family of origin because of a change in his status to pradana in his wife's family. A man who does a nyeburin marriage will be considered to have left kedaton so that he has the same position as a woman who marries out. (2) Burden marriage has implications for the position of the husband so that here the husband follows the wife. The rights and obligations as husband and wife are still the same as in a normal marriage, only in a marriage where the wife's position is higher than that of the husband.
The inclination of today's society to purchase items in installments multiple times makes consumer finance institutions the best option for sales and purchase agreements made in installments or regularly. How the execution of the object of fiduciary guarantees is carried out by the consumer finance company PT. Summit Oto Finance Denpasar Branch as a creditor and how is the legal protection for debtors for the execution of fiduciary guarantee objects at PT. Summit Oto Finance Denpasar Branch is the formulation of the problem in this study. This study employs an empirical method of legal research with a descriptive analytic approach, and its data sources include both primary and secondary data. This study reveals the execution of the goal of fiduciary assurances by consumer financing businesses acting as creditors. By granting a power of attorney to a third party (collector), the creditor executes the agreement between the debtor and creditor to withdraw the collateral. Legal protection for debtors for the implementation of fiduciary guarantee objects in consumer finance businesses, namely protection for consumers who face forced withdrawals on the highway. The government, through the decision of the Constitutional Court, has issued a new regulatory breakthrough that prohibits financing companies from forcibly withdrawing motorized vehicles from the highway or unilaterally unless there is a court decision and a mechanism that must be passed, the sale of fiduciary guarantee objects is conducted through a process of public auction and the debtor has the right to make the transfer by selling independently, and the debtor has the right to repurchase the object.
Permasalahan umum yang terjadi di Desa Sidakarya, berdasarkan hasil kunjungan kami ke masyarakat khususnya dibidang usaha mikro, kecil dan menengah (UMKM) permasalahan signifikan yang terjadi antara lain kurangnya minat masyarakat untuk mengembangkan usaha rumahan atau usaha mikro kecil dan menengah (UMKM) karena sebagian besar adalah pedagang. Selain itu karena adanya pandemi COVID-19 juga menjadi kendala, karena otomatis menyebabkan pendapatan masyarakat dalam usaha berkurang karena pembeli berkurang, selain itu permasalahan lain yang dijelaskan masyarakat adalah kurangnya jangkauan dalam memasarkan produk, penerapan 6 M terkait pencegahan covid 19, dalam tingkat percepatan pembangunan di Desa Adat Sidakarya.
Establishment of Individual Companies Criteria for Micro and Small Businesses are introduced in Law Number 11 of 2020 concerning Job Creation and implementing regulations, namely Government Regulation Number 7 of 2021 concerning Ease, Protection, and Empowerment of Cooperatives and Micro, Small and Medium Enterprises and Government Regulation Number 8 of 2021 concerning the Company's Authorized Capital and Registration of Establishment, Amendment, and Dissolution of Companies that Meet the Criteria for Micro and Small Businesses. The establishment of an individual company can be carried out by only one person by making a statement of establishment. In contrast to a Limited Liability Company Capital Partnership, which is established by a minimum of two people with a Deed of Establishment. The legality of an individual company as an entity that is a legal entity is a dilemma related to taxation. In the provisions governing taxation, namely in the Director General of Taxes Regulation Per-04/PJ/2020 concerning Technical Instructions for the Implementation of Administration of Taxpayer Identification Numbers, Electronic Certificates, and Confirmation of Taxable Entrepreneurs, Individual Companies Criteria for Micro and Small Businesses can be categorized as taxpayers entity and must issue a separate Taxpayer Identification Number in addition to the Individual Taxpayer Identification Number as an obligation of the Individual Company Founder. Implementation in practice raises legal problems in terms of synchronizing the issuance of Taxpayer Identification Numbers between Individual Taxpayers and Corporate Taxpayers so that this creates multiple interpretations in carrying out obligations in the field of Taxation for business actors. The research method used in this study is a normative juridical research method using a statutory approach, a conceptual approach and an analytical approach. The results of the study indicate that there are no clear rules regarding the synchronization of the issuance of Taxpayer Identification Numbers in terms of obligations in the field of taxation by individuals as legal subjects and individual companies established by individuals in taxation activities, so that it will lead to double annual reporting for individuals. Taxpayer subject.
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