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All Journal Rechtsregel : Jurnal Ilmu Hukum Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Cerdika: Jurnal Ilmiah Indonesia Sinergi International Journal of Law Jurnal Greenation Sosial dan Politik
Waldo, Risky
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Terhadap Problematika Pemeriksaan Bukti Permulaan Tindak Pidana Pajak Dalam UU Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan Sebagaimana Telah Diubah Dengan Undang-Undang Nomor 7 Tahun 2021 Takismen; Waldo, Risky
Rechtsregel : Jurnal Ilmu Hukum Vol 7 No 1 (2024): Rechtsregel : Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/rjih.v7i1.43493

Abstract

Examination of initial evidence in tax crimes is regulated in Article 43A of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP). Then the Elucidation to Article 43A paragraph (1) states. "Information, data, reports and complaints received by the Directorate General of Taxes will be developed and analyzed through intelligence activities and/or other activities whose results can be followed up with an Audit, Preliminary Evidence Examination, or not followed up. Preliminary Evidence Examination has the same objectives and status as investigations as regulated in the law governing criminal procedural law. Looking at the provisions in Article 1 paragraph (5) of the Criminal Procedure Code, it explains, "Investigation is a series of investigative actions to search for and discover an incident that is suspected of being a criminal act in order to determine whether or not an investigation can be carried out according to the method regulated in this law." This has the consequence that examining evidence of the beginning of criminal acts in the field of taxation has the same objectives and position as investigations regulated in law, of course the law in question is Law Number 8 of 1981 concerning the Criminal Procedure Code. The type of research used by the author is normative juridical using secondary data consisting of primary legal materials, namely the Criminal Procedure Code, the HPP Law, other regulations as well as secondary legal materials, namely relevant books and journals. Data analysis uses qualitative descriptive and systematic interpretation. The results of the research show that the initial evidence examination process carried out by the Directorate General of Taxes (DJP) for Taxpayers can be carried out as a pre-trial effort. In the event that a Preliminary Evidence Audit Order has been issued, the taxpayer can check the identity of the official who signed and issued the letter and if there are incorrect procedures carried out by the DJP Civil Servant Investigator (PPNS), the taxpayer can submit legal action, namely Pre-Trial to District Court.
Legal Protection for Customer Funds Against False Accounting by the President Director of PT. BPR Kuda Mas Sentosa (Case Study Decision Number: 457/PID/2019/PT SBY) Waldo, Risky
Sinergi International Journal of Law Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/law.v1i2.76

Abstract

Banks, as financial institutions, function as both aggregators and distributors of funds from the public. In the interest of security, people often opt to deposit their money in banks. Various banking products are offered, including current accounts, fixed deposits, certificates of deposit, and savings accounts. However, banks sometimes commit violations that result in losses for their customers. The relationship between banks and customers is based on contractual agreements. This research is conducted due to cases involving the disappearance of customer savings within PT. BPR KUDA MAS SENTOSA in Porong, Sidoarjo, involving internal bank actors. Banking laws do not explicitly address the bank's responsibility when it acts beyond its authority. It is essential for banks, as parties with a relationship between them and customers, to provide legal protection for customers. This study falls under normative legal research, using primary, secondary, and tertiary legal materials collected through literature review. Qualitative analysis is employed, focusing on legal regulations and case studies, examining how these norms are applied in banking practices. The findings reveal that banks, being institutions trusted by the public, must be held accountable for the loss of customer savings, as failing to do so erodes the trust placed in them by the public. Customers are entitled to legal protection, which banks must provide as part of their responsibilities.
The Fallacies of Deliberate Action: Examining Intent within the Indonesian Criminal Justice Framework Waldo, Risky; Budianto, Azis
Jurnal Greenation Sosial dan Politik Vol. 3 No. 2 (2025): Jurnal Greenation Sosial dan Politik (Mei - Juli 2025)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i2.386

Abstract

This study critically examines the conceptualization, interpretation, and application of intent (mens rea) within Indonesia's criminal justice system, identifying significant fallacies that undermine accurate assessment of mental states in criminal proceedings. Through qualitative analysis of judicial decisions, legal frameworks, and scholarly discourse, the research reveals conceptual incongruities in how intent is defined across different categories of crimes and inconsistently applied in courtroom contexts. The findings demonstrate that Indonesian courts predominantly rely on behavioral indicators as proxies for internal mental states, often overlooking the complex psychological processes that constitute genuine intent. Procedural and evidentiary challenges further complicate intent assessment, with psychological evaluations rarely utilized despite their relevance to mental state determination. Sociocultural and institutional factors—including linguistic variations, cultural diversity, and institutional pressures—introduce additional complexity to intent interpretation, creating potential for systematic biases that do not align with statutory definitions or psychological realities. The study proposes comprehensive reforms to address these fallacies, including revised legal frameworks that incorporate contemporary psychological insights, standardized procedures for psychological evaluation in criminal proceedings, enhanced interdisciplinary training for legal actors, and culturally responsive approaches that recognize diverse conceptualizations of intent while maintaining legal consistency. These reforms would contribute to more accurate assessments of criminal intent and enhance justice outcomes in Indonesia's criminal proceedings.
PENYULUHAN MENINGKATKAN KESADARAN ORANG TUA DALAM UPAYA PERLINDUNGAN TERHADAP ANAK PADA ERA INDUSTRI. 4.0 Ngatiran, Ngatiran; Pahlawan MP, H. M. Rezky; Ardiyan, Ardiyan; Waldo, Risky; Chandra, Rinaldi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10492

Abstract

Revolusi Industri 4.0 merupakan era yang diwarnai oleh kecerdasan buatan (artificial intelligence), era super komputer, rekayasa genetika, inovasi, dan perubahan cepat yang berdampak terhadap ekonomi, industri, pemerintahan, dan politik. Hadirnya Revolusi Industri 4.0 seharusnya dapat dimanfaatkan dan dikelola dengan baik oleh orangtua merupakan pendidikan yang pertama dan utama. Saat ini masyarakat umumnya masih memandang urusan pendidikan anak merupakan tanggung jawab sekolah Sesungguhnya pendidikan anak dan perlindungan anak merupakan tanggung jawab bersama saling melengkapi antara ayah dan ibu dan lingkungan sekolah  sehingga anak tumbuh menjadi insan yang sehimbang antara emosi dan rasionalitasnya. Berdasarkan berbagai sumber jumlah pengaduan kasus anak yang dilaporkan ke Komisi Perlindungan Anak Indonesia (KPAI) selama tahun 2020 tercatat  sebanyak 4.885 kasus. Kasus anak berhadapan dengan hukum menduduki urutan pertama, yakni 1.434 kasus, disusul kasus terkait keluarga dan pengasuhan anak sebanyak 857 kasus. Untuk itu, meningkatkan kesadaran orangtua dalam medidik serta memberikan perlindungan hukum kepada anak sangat penting atas dasar inilah kami perlu mengedukasi tentang meningkatkan kesadaran Hukum orangtua dengan metode bersifat Socio Legal digunakan dalam Pengabdian ini upaya terhadap perlindungan anak pada era industri 4.0 yang akan dilaksanakan di Kelurahan Bakti Jaya Kecamatan Setu, Tangerang Selatan.
Penerapan Sanksi Pidana Bagi Penyalahgunaan Narkotika Berdasarkan Pasal 112 Undang-Undang Nomor 35 Tahun 2009 Tentang Narkotika (Analisa Putusan Nomor: 4109 K/Pid.Sus/2020) Waldo, Risky; Oktarina, Surya
Rechtsregel : Jurnal Ilmu Hukum Vol 7 No 2 (2024): Rechtsregel : Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/rjih.v7i2.45856

Abstract

Penyalahgunaan Narkotika adalah salah satu bahaya yang paling besar mengancam generasi muda bukan di Indonesia bahkan di seluruh dunia. Penggunaan Narkotika di bidang Kedokteran dan penelitian pengembangan ilmu pengetahuan memang dapat dinikmati manfaatnya oleh para ilmuan yang propesional. Semakin banyaknya penggunaan obat tersebut di bidang kemanusiaan dan kemaslahatan umat di barengi dengan pengunaan untuk keperluan yang cenderung distruktif. Sehingga dalam hal ini telah terjadi penyalahgunaan terhadap Narkotika, namun pada Penelitian ini berfokus pada analisis mendalam mengenai penerapan sanksi Pidana terhadap penyalahguna Narkotika, yang terwakili dalam Putusan Mahkamah Agung Nomor: 4109 K/Pid.Sus/2020. Tujuan utama dari penelitian ini adalah untuk mengevaluasi seberapa tepat penerapan unsur-unsur Pidana sesuai dengan Pasal 112 Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika dalam kasus yang diadili, serta untuk menggali lebih dalam pertimbangan Hakim dalam memutuskan sanksi bagi pelaku yang terlibat. Metodologi yang digunakan dalam penelitian ini adalah pendekatan Yuridis Normatif yang melibatkan studi literatur terhadap bahan Hukum Primer, Sekunder, dan Tersier. Temuan dari penelitian ini menunjukkan adanya sejumlah ketidak tepatan dalam penerapan Pasal oleh Hakim, terutama dalam klasifikasi perbuatan pelaku yang seharusnya dipertimbangkan sebagai penyalahguna Narkotika, namun dalam Putusan tersebut, pelaku dihukum seolah-olah sebagai pemilik dan penyimpan Narkotika. Penelitian ini mengungkap bahwa terdapat kekurangan dalam penerapan hukum yang dapat berdampak pada kesesuaian sanksi Pidana dengan Peraturan Perundang-Undangan yang berlaku, sehingga berimplikasi pada penegakan hukum yang lebih adil dan konsisten. Penelitian ini diharapkan dapat memberikan kontribusi signifikan bagi pengembangan teori Hukum Pidana serta sebagai referensi praktis bagi Praktisi Hukum, Hakim, dan pembuat kebijakan dalam penegakan hukum terkait kasus penyalahgunaan Narkotika. Dengan demikian, hasil penelitian ini diharapkan dapat menjadi acuan penting dalam memperbaiki dan meningkatkan efektivitas penerapan sanksi Pidana dalam sistem Peradilan Pidana di Indonesia, serta mendukung reformasi yang lebih menyeluruh dalam sistem Peradilan Narkotika.
Transforming Education for Juvenile Offenders in Child Special Guidance Institutions Waldo, Risky; Bakir, Herman
Cerdika: Jurnal Ilmiah Indonesia Vol. 4 No. 12 (2024): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v4i12.2318

Abstract

Problems faced by juvenile offenders in the Special Child Guidance Institution (LPKA) include limited educational facilities, lack of qualified educators, and lack of external support. These problems are exacerbated by the psychological challenges experienced by these children, which have a negative impact on their learning process. Therefore, the transformation of education in LPKA is an urgent need to support their rehabilitation and social reintegration. This study aims to analyze the implementation of education for juvenile offenders in LPKA by mapping the challenges faced and evaluating the efforts that have been made to overcome them. The main focus includes the development of an adaptive, inclusive, and technology-based education model to create a learning environment that supports children's holistic development. The method used is a normative legal approach with policy analysis. Data were collected through literature studies, analysis of related regulations, and studies of educational practices in LPKA that have been implemented. The results of the study indicate that the implementation of education in LPKA still faces significant obstacles, especially related to facilities, human resources, and less than optimal policy support. However, there is potential for improvement through strengthening collaboration between institutions, providing training for educators, and developing relevant life skills-based programs. The implications of this study emphasize the importance of education policy reform that is more responsive to the needs of adolescents in LPKA. Regulations are needed that strengthen the guarantee of equal and quality education, intensive training for educators, and curriculum development that emphasizes character education and life skills. Thus, it is hoped that adolescents in LPKA can obtain decent education and have the opportunity for better social reintegration.
Co-Authors Ardiyan, Ardiyan Bakir, Herman Budianto, Azis Chandra, Rinaldi Ngatiran, Ngatiran Pahlawan MP, H. M. Rezky Surya Oktarina Takismen