Pembatasan Frasa Perubahan Kesekian Kali Pada Perumusan Judul Undang-undang: Telaah Terhadap Undang-undang Perpajakan

Evie Rachmawati Nur Ariyanti
Journal article ADIL: Jurnal Hukum • December 2012

Abstract

Lawmakers can amend a regulation when it is no longer compatible to the current situation. However, from the numerous amendments made in three tax laws, there has confusion among law practitioners when referring to which law and what tittle to use. This paper is juridical-normative research which examines secondary data collected from literature study. When a regulation has been through numerous amendments, which might put the practitioners on the spot when they have to refer a particular regulation, it is necessary that the referred regulation be re-announced based on the latest version, mentioning the amended parts. Thus, the law which particularly regulates the enactment of laws should limit the use of phrase “The First / Second / Third /etc Amendment”, especially when formulating a tittle of a law.

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ADIL: Jurnal Hukum

ADIL Journal of Law is a biannual, peer-reviewed, open access journal published by the Faculty of... see more