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Legal Forms Against Corporations as Perpetrators of Environmental Crime in Indonesia: Study Based on the Environmental Protection and Management Law Natsir, Muhammad; Ulya, Zaki; Rachmad, Andi; Krisna, Liza Agnesta
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 8, No 2 (2024): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v8i2.22071

Abstract

The Indonesian Criminal Code regulates as a legal subject is a natural person. The development of criminal law in Indonesia has made the perpetrators not only individuals but also corporations. Where corporations are legalised by the state through legislation. One of the Indonesian laws that regulates corporations as offenders is Law of the Republic of Indonesia No. 32 of 2009 on Environmental Protection and Management. The companies in environmental management can control community land with the status of Cultivation Rights Title and Building Rights Title. In reality, however, the regulation of companies as perpetrators of crimes is still weak and there is no uniformity of regulation to have a deterrent effect. The method used in this paper is normative jurisprudential legal research, focusing on the identification of criminal sanctions against corporate environmental offenders, with a legal approach. The results of the research showed that the criminal regulation against the perpetrators of criminal acts has been regulated as an ultimum remedium for certain cases, but it is less assertive towards the victims of criminal acts and requires a firm and fair regulation and binds all parties involved in the legalisation of the corporation and the protection of its victims. The legal regulation of corporate criminal offences in the Criminal Code has not been clearly regulated, but in the Law of the Republic of Indonesia No. 32 of 2009 on Environmental Protection and Management, as one of the sectoral laws, the regulation has been carried out, but has not adopted the legal wisdom prevailing in the community, although it has been established.
Urgency of Extradition Agreements in Eradicating Corruption Crime in Indonesia Rachmad, Andi; Ulya, Zaki; Amdani, Yusi
Jurnal IUS Kajian Hukum dan Keadilan Vol. 10 No. 3: December 2022 : Jurnal IUS Kajian Hukum dan Keadilan
Publisher : Magister of Law, Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ius.v10i3.732

Abstract

Corruption is a special crime that is very detrimental to the country. Corruption management has been upheld by law enforcement in the framework of guaranteeing the state’s stability. Changes to the regulation on corruption eradication does not reduce the number of corruption penalties and compensation for assistance that is free from the snares of the law. This is what drives the government to make an extradition treaty with Singapore and ensnare corruption protection that can be done in Indonesia. This study discusses and examines the level of urgency of the extradition treaty in efforts to commit corruption between Indonesia and Singapore. And, challenges and efforts in realizing the extradition agreement between Indonesia and Singapore in the approval of the implementation of corruption
Perspektif Dualisme Penegakan Hukum Atas Pelaku Kekerasan Seksual Terhadap Anak Antara Sistem Peradilan Pidana Anak dan Qanun Jinayat Krisna, Liza Agnesta; Rachmad, Andi; Ulya, Zaki; Tarigan, Tuahta Rivaldo Sabaqal
Jurnal Legislasi Indonesia Vol 21, No 4 (2024): Jurnal Legislasi Indonesia - Desember 2024
Publisher : Direktorat Jenderal Peraturan Perundang-undang, Kementerian Hukum dan Hak Asasi Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54629/jli.v21i4.1273

Abstract

Tulisan ini bertujuan untuk mengetahui pengaturan hukuman dalam tindak pidana kekerasan seksual terhadap anak di Aceh pasca diberlakukannya Qanun No. 6 Tahun 2014 dengan UU No. 35 Tahun 2014 tentang Perlindungan Anak. Pengaturan hukuman pelecehan seksual terhadap anak dalam hukum jinayat di Aceh mempunyai perbedaan penafsiran dengan peraturan perundang-undangan lainnya termasuk UU No. 35 Tahun 2014 tentang Perlindungan Anak. Kedua peraturan perundang-undangan tersebut mengatur kasus yang sama di wilayah hukum Aceh, sehingga dapat menimbulkan masalah dalam penegakannya terutama dalam kewenangan mengadilinya.Metode yang digunakan dalam tulisan ini yaitu metode yuridis normatif, dengan menggunakan data sekunder atau data kepustakaan. Hasil kajian menunjukkan bahwa di Aceh telah terjadi dualisme hukum terhadap pengaturan tindak pidana kekerasan seksual terhadap anak. Ketentuan dalam Qanun Jinayat masih memiliki banyak kekurangan. Sehingga  diperlukan harmonisasi hukum, hal tersebut juga menyebabkan dalam beberapa perkara kekerasan seksual yang terjadi kepada anak masih disidangkan di Pengadilan Negeri. Disarankan kepada pemerintah Aceh agar dapat melakukan harmonisasi hukum antara ketentuan hukum jinayat dengan hukum positif berkaitan dengan kekerasan seksual terhadap anak.
KEPATUHAN HUKUM PEMBAYARAN PAJAK HOTEL DAN RESTORAN DALAM PENCAPAIAN TARGET PEMBANGUNAN Fuadi, Fuadi; Rachmad, Andi; Ulya, Zaki
JURNAL USM LAW REVIEW Vol. 4 No. 1 (2021): MAY
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/julr.v4i1.3312

Abstract

Pajak hotel dan restoran merupakan salah satu wajib pajak yang dibebankan untuk membayar pajak. Dasar hukum yang mengatur pembayaran pajak hotel dan restoran diakomodir dalam Qanun Kota Langsa No. 9 Tahun 2010 tentang Pajak Hotel dan Restoran. Dalam muatan pengaturannya, disimpulkan bahwa mekanisme pembayaran pajak hotel dan restoran oleh wajib pajak yaitu menggunakan mekanisme self asessment atau pembayaran sendiri, yang artinya bahwa setiap wajib pajak diwajibkan membayar sendiri secara langsung pajak yang dibebankan ke kas daerah. Dengan penerapan self asessment maka tentunya wajib pajak dituntut pula untuk menghitung sendiri perhitungan pajaknya yang akan dibayarkan. Metode yang digunakan dalam penulisan ini adalah metode penelitian hukum normatif. Hasil penelitian menunjukkan tingkat kepatuhan wajib pajak hotel setelah jatuh tempo pembayaran pajak masih minim. Sungguhpun pihak Dinasi Pendapatan Kekayaan dan Aset Kota Langsa telah menghitung perhitungan awal potensi penghasilan daerah   yang bersumber dari pajak hotel dan restoran cukup besar. Faktor penyebab beberapa wajib pajak hotel tidak tepat waktu melakukan pembayaran dengan mekanisme self asessment adalah kurangnya omzet penghasilan yang diraih oleh pihak hotel. Sehingga pada saat dilakukan pendataan pajak hingga pembayaran pajak pada saat jatuh tempo tidak dilaksanakan.  
Legal Innovations in the Sharia Fiscal System in Aceh: Towards the Integration of Zakat and Taxation Fuadi, Fuadi; Rachmad, Andi; Ulya, Zaki
Locus: Jurnal Konsep Ilmu Hukum Vol 5 No 1 (2025): Maret
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/jkih.v5i1.435

Abstract

This article examines the potential for integrating zakat and taxation within Aceh's unique Sharia fiscal system. With Aceh's special autonomy and the application of Sharia law, there is a significant opportunity to harmonize zakat (Islamic almsgiving) and taxes as part of a more inclusive, equitable fiscal system. This integration is seen as a potential solution to address fiscal challenges, reduce reliance on central government transfers, and promote local economic independence. The paper explores the legal and institutional frameworks that govern zakat collection and tax policies in Aceh, identifying key opportunities for synergy between the two systems. Additionally, it discusses the challenges of reconciling national tax laws with regional Sharia regulations, the administrative hurdles of coordinating zakat data with tax authorities, and the potential for creating incentives for taxpayers to contribute zakat. The article concludes by proposing a framework for implementing a more integrated system that enhances the fiscal self-sufficiency of Aceh, supports social justice, and aligns with Islamic principles of wealth distribution. This study provides valuable insights into how regional autonomy and Sharia law can be leveraged to create a more holistic and sustainable fiscal policy in Aceh.
Pelaksanaan Kebijakan Pengelolaan Bijih Nikel Indonesia Terhadap Gugatan Uni Eropa di GATT/WTO Asnawi, M. Iqbal; Fitriani, Rini; Ulya, Zaki; Rachmad, Andi; Yadi, M. Sandra
Locus Journal of Academic Literature Review Vol 4 No 1 (2025): April
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v4i1.419

Abstract

Penelitian ini mengkaji dan menganalisis pelaksanaan kebijakan pemerintah Indonesia dalam pengelolaan bijih nikel yang menjadi perselisihan antara Indonesia dan Uni Eropa di GATT/WTO. Penelitian ini bertujuan untuk mengetahui pengaturan hukum kebijakan pengelolaan nikel di Indonesia dan gugatan Uni Eropa di GATT/WTO terhadap kebijakan ekspor nikel Indonesia. Penelitian ini menggunakan metode kajian yuridis normatif terhadap kebijakan pengelolaan bijih nikel Indonesia dianggap bertentangan dengan GATT 1994 oleh Uni Eropa. Hasilnya menunjukkan bahwa kebijakan yang dilakukan pemerintah Indonesia berdasarkan Pasal 62A Peraturan Menteri ESDM Nomor 11 Tahun 2019 Tentang Pengusahaan Pertambangan Mineral dan Batubara merupakan larangan ekspor mineral mentah terutama nikel dengan ketentuan kadar dibawah <1,7%, pembatasan ekspor yang diberlakukan pemerintah Indonesia berdampak besar pada hubungan perdagangan antara Indonesia dan Uni Eropa yang dinilai bertentangan dengan Pasal XI GATT dan pemerintah Indonesia dianggap tidak komitmen terhadap perjanjian perdagangan bebas (WTO).
Tantangan Hukum dalam Penetapan Tapal Batas Desa: Studi Kasus Gampong Meurandeh Dayah Adiati, Gadis; Krisna, Liza Agnesta; Rachmad, Andi; Iqbal, Muhammad; Ulya, Zaki
Locus Journal of Academic Literature Review Vol 4 No 5 (2025): August
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v4i5.521

Abstract

Penetapan batas wilayah desa merupakan aspek krusial dalam menjamin kepastian hukum, kewenangan administratif, serta stabilitas sosial di tingkat lokal. Namun, dalam praktiknya, banyak desa di Indonesia yang masih menghadapi ketidakpastian batas wilayah, termasuk Gampong Meurandeh Dayah di Kota Langsa, yang belum memiliki batas resmi secara yuridis. Artikel ini bertujuan untuk menganalisis tantangan hukum dalam penetapan tapal batas desa, mengkaji kerangka hukum yang berlaku, serta menawarkan solusi strategis berbasis pendekatan partisipatif dan legal. Metode yang digunakan adalah yuridis-empiris dengan pendekatan kualitatif melalui studi dokumen, wawancara, dan observasi lapangan. Hasil kajian menunjukkan bahwa tantangan utama meliputi lemahnya implementasi regulasi, minimnya kapasitas teknis dan kelembagaan desa, serta konflik sosial akibat klaim batas yang tumpang tindih. Artikel ini merekomendasikan solusi strategis seperti penguatan regulasi daerah, pemetaan partisipatif, digitalisasi peta batas, mediasi berbasis kearifan lokal, serta dukungan anggaran dan pelatihan teknis. Penetapan batas desa secara partisipatif dan legal diyakini dapat memperkuat legitimasi pemerintahan desa, menciptakan keadilan sosial, dan mempercepat pembangunan berbasis hukum yang inklusif.
FULFILLING THE RIGHTS OF CHILD VICTIMS OF SEXUAL VIOLENCE IN THE CRIMINAL JUSTICE SYSTEM IN INDONESIA Krisna, Liza Agnesta; Wilsa, Wilsa; Rachmad, Andi; Aldino, Hanri; Hayati, Vivi; Zuleha, Zuleha; Nazarova, Lola G.
Jurnal Pembaharuan Hukum Vol 11, No 1 (2024): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v11i1.36572

Abstract

Legal protection for children who are victims of sexual crimes is an essential aspect of the criminal justice system. This research examines the concept of legal protection for child victims of sexual crimes in Indonesia, focusing on both positive and progressive legal aspects. The study aims to understand the implementation of legal protection concepts for child victims of sexual crimes within the framework of positive law, as well as to explore the impact and effectiveness of progressive law in the same context. The research methodology adopts a descriptive normative approach, utilizing both primary and secondary legal sources. Normative analysis involves identifying relevant laws and regulations, such as Law No. 13 of 2006 on Witness and Victim Protection, Law No. 11 of 2012 on Juvenile Justice System, and Law No. 12 of 2022 on Sexual Violence Crimes. Data analysis employs qualitative methods, combining literature review and field research. The findings of this research affirm that despite existing laws governing legal protection for child victims of sexual crimes, implementation remains suboptimal, with various challenges yet to be addressed. Further steps are necessary to raise awareness, strengthen law enforcement, and ensure that the rights of child victims are upheld in accordance with principles of justice and human rights.