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All Journal TOFEDU: The Future of Education Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum
Alberto Paskah Tarigan
Universitas Pembangunan Panca Budi Medan
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Penegakan Hukum Terhadap Korporasi Pelaku Tindak Pidana Perpajakan Sumarno; Suci Ramadani; Leonard; Alberto Paskah Tarigan; Yoshep Ferdinand Sitompu
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6570

Abstract

Penelitian ini membahas penegakan hukum terhadap korporasi pelaku tindak pidana perpajakan, khususnya mengenai pengaturan pidana korporasi dan bentuk sanksi yang dapat dijatuhkan kepada korporasi. Tindak pidana perpajakan yang dilakukan korporasi, seperti penggelapan pajak, manipulasi laporan keuangan, dan penggunaan faktur pajak fiktif, dapat menimbulkan kerugian besar terhadap pendapatan negara. Oleh karena itu, diperlukan pengaturan hukum yang tegas agar korporasi dapat dimintai pertanggungjawaban pidana atas perbuatannya. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual melalui studi kepustakaan terhadap peraturan perundang-undangan, buku, jurnal ilmiah, dan putusan pengadilan. Hasil penelitian menunjukkan bahwa pengaturan pidana korporasi dalam tindak pidana perpajakan diatur dalam Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah diubah melalui Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan diperkuat oleh Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang-Undang Hukum Pidana yang mengakui korporasi sebagai subjek hukum pidana. Korporasi dapat dikenai sanksi berupa pidana denda, pembayaran kerugian negara, sanksi administratif, serta pidana tambahan seperti pencabutan izin usaha dan pembubaran perusahaan. Penegakan hukum tersebut bertujuan memberikan efek jera, meningkatkan kepatuhan perpajakan, serta melindungi penerimaan negara.
The Legal Politics of Combating Online Gambling as a Cybercrime in Indonesia Andronius Basado Siahaan; Ismaidar Ismaidar; Alberto Paskah Tarigan; Bima Agung Wibowo
The Future of Education Journal Vol 5 No 2 (2026): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1856

Abstract

Online gambling is a form of cybercrime that exploits information and communication technology, particularly the internet, as a medium for committing gambling offenses. Online gambling as a form of cybercrime has become an increasingly widespread phenomenon alongside the rapid development of information and communication technology. In general, Indonesian law prohibits all forms of gambling, whether conventional or online. Gambling, which was previously known only in its conventional form, has now transformed into the digital realm by utilizing the internet as the primary medium. This study aims to analyze the implementation of legal policies in combating online gambling in Indonesia from a legal-political perspective. The study employs a normative legal approach using a literature review method. Data were collected through an examination of various legal materials, such as legislation, books, academic journals, and relevant online sources pertaining to criminal law policies and crime. The data obtained was then analyzed using qualitative descriptive analysis techniques to understand the legal framework governing online gambling and its implementation in law enforcement practices. The results of the study indicate that the implementation of legal policies in Indonesia regarding online gambling still faces various challenges and is not yet fully effective. Legal policy plays a significant role in enhancing effectiveness.
A Victimological Analysis of Terrorism Victims in the Indonesian Criminal Justice System Alberto Paskah Tarigan; Suci Ramadani; Bima Agung Wibowo; Andronius Basado Siahaan
The Future of Education Journal Vol 5 No 2 (2026): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1859

Abstract

Terrorism is an extraordinary crime with multidimensional impacts; it not only causes material losses, but victims are also those who directly suffer as a result of the crime—physically, psychologically, economically, and socially. However, in the practice of the criminal justice system, victim protection tends to be neglected because law enforcement focuses primarily on the perpetrators. As a result, victims are often treated merely as witnesses and have not yet received optimal fulfillment of their rights. This study aims to examine the concept of victim protection from a victimological perspective and to analyze the status and role of victims within the criminal justice system. This study examines the state’s responsibility toward victims of terrorism from both a victimological and criminal law enforcement perspective. The primary focus of the study is how the state fulfills its obligations to provide protection, rehabilitation, and the fulfillment of the rights of victims of terrorism, both legally and socially. The research method employed is normative legal research using a legislative and conceptual approach, utilizing primary, secondary, and tertiary legal sources. The results of the study indicate that victimology views victims as legal subjects entitled to protection, recognition, and compensation for losses. Victim protection encompasses not only legal aspects but also physical and psychological protection, as well as the prevention of victimization.
Co-Authors Andronius Basado Siahaan Bima Agung Wibowo Ismaidar Ismaidar Leonard Suci Ramadani Sumarno Yoshep Ferdinand Sitompu