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All Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains Jurnal Hukum Magnum Opus Unes Law Review JURNAL ILMIAH HUKUM DIRGANTARA Pena Justisia: Media Komunikasi dan Kajian Hukum Transparansi Hukum KRTHA BHAYANGKARA Jurnal Hukum Sasana RIO LAW JURNAL FOCUS: Journal of Social Studies IBLAM Law Review International Journal of Science and Society (IJSOC) Jurnal Hukum Sehasen Journal of Law, Poliitic and Humanities Jurnal Smart Hukum (JSH) JURNAL MITRA MANAJEMEN LEX OMNIBUS : JURNAL HUKUM TATA NEGARA DAN ADMINISTRASI NEGARA MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI Jurnal Bakti Dirgantara Indonesian Journal of Research in Islamic Studies
Gaol, Selamat Lumban
Universitas Dirgantara Marsekal Suryadarma (Unsurya)
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Journal : Jurnal Hukum Sehasen

 1 
Power of Attorney and Permission to Pledge an Estate Based on Tangerang District Court Stipulation No. 1155/Pdt.P/2021/PN.Tng Amos Andi; Selamat Lumban Gaol; Sudarto Sudarto
JURNAL HUKUM SEHASEN Vol 9 No 2 (2023): Oktober
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v9i2.4663

Abstract

The death of a person will cause problems with the property left behind, including how to continue or transfer the property left behind and who is entitled to receive / continue the property left behind, all of which are regulated by inheritance law. The summons (relaas) is one of the most important instruments in the court process. Without a summons the presence of the parties in court has no legal basis. A summons in civil procedure law is categorized as an authentic deed. Articles 165 HIR and 285 R.Bg and Article 1865 BW state that an authentic deed is a deed made before a public servant in the form prescribed by applicable law. Thus, everything contained in the relaas must be considered true, unless it can be proven otherwise. The purpose of this research consists of objective objectives and subjective objectives with benefits both theoretically and practically. The power of attorney and permission to pledge inherited property is one part of civil law as a whole and is part of family law. Inheritance law is closely related to the scope of human life, because every human being will definitely experience a legal event in the form of death. The legal consequences of the death of a person include the management and continuation of the rights and obligations of the deceased. Such is the case with the case studied in this paper, to pledge the estate of the deceased husband (children's share) a wife as a guardian of the child in marriage must make an application to the authorized Court, as stated in the Tangerang District Court Stipulation Number 1155/Pdt.P/2021/PN.TngThe act of Power of Attorney and Permission to pledge the estate should be done for the benefit of the child, namely to provide benefits and welfare for the child.
Kajian Hukum Atas Tindak Pidana Pemalsuan Faktur Pajak Yang Telah Memperoleh Pengampunan Pajak Rischad Widianto Siregar; Niru Anita Sinaga; Selamat Lumban Gaol
JURNAL HUKUM SEHASEN Vol 10 No 2 (2024): Oktober
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v10i2.5978

Abstract

Sistem hukum Republik Indonesia dalam proses penegakan mengenai asas yang tidak boleh dilangggar atau dikesampingkan, yang artinya pada dasarnya setiap orang yang melanggar hukum pasti akan diberikan sanksi yang telah dibuat. Penyimpangan terhadap kaidah hukum dibagi menjadi dua yaitu, penyimpangan terhadap kaidah hukum atas dasar yang sah yang maksudnya berupa ‘Pengecualian’ artinya kaidah hukum yang dapat disimpangi karena terdapat pengaturan hukumnya. Tindak pidana di bidang perpajakan adalah pelanggaran terhadap aturan undang-undang perpajakan yang menimbulkan kerugian keuangan negara dan orang yang melakukan tindak pidana dapat dituntut secara pidana. Pelanggaran perpajakan yang paling banyak terjadi di Indonesia adalah kasus faktur pajak pertambahan nilai (PPN) yang tidak valid. Di Indonesia, masih banyak penghindar pajak yang menggunakan faktur pajak tidak berdasarkan nilai transaksi sebenarnya. Hal ini berpotensi menyebabkan hilangnya pendapatan negara, bahkan mungkin hingga trilliun rupiah. Ketentuan mengenai tindak pidana terhadap faktur pajak tidak sah di dasarkan pada Pasal 39A Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Problem hukum yang perlu menjadi perhatian di masa datang adalah pengaturan dan penegakan hukum mengenai penyelesaian sengketa pajak yang berpotensi merugikan terhadap pendapatan negara dan tindak pidana di bidang perpajakan khusunya tentang tindak pidana faktur pajak yang tidak sah
Co-Authors , Budi Prayitno Achmad, Fariz Amos Andi Anggraeni Rosliana Dewi Ardison Asri Baity Ramona, Erizka Cut Fadhlan Akhyar Darwis, Nurlely Diah Prasetyowati Diding Rahmat Dita Tisnadewi, Made Faedonajokho Sarumaha Gultom, Potler Hasgar A.S., A. Muhammad Henny Saida Flora Henri M. Tobing Hidayat, Freddy Indah Sari Indriyana Dwi Mustikarini, Indriyana Dwi Irsal Irwan Irwan Ishwara, Ade Sathya Sanathana Istianingsih Sastrodiharjo Johannes Johny Koynja Joko Setiawan, Joko Kusumaatmaja, Aria Caesar Mardianis Mardianis, Mardianis Martin, Reynaldo Masrur, Toha Munthe, Donny Markas Sahputra G. Musmuliadi Musmuliadi Ning Adiasih Niru Anita Sinaga Rajab Maliq, Ahdi Rischad Widianto Siregar Risdo Pakpahan Rizky Fahrezi, Fahmi RR. Ella Evrita Hestiandari Ryan Pratama Saragih, Geofani Milthree Sharaja, Alecsius Simanjuntak, Bernico Siregar, Rischad Widianto Situmorang, Hotjen Edison Subhan Zein Sgn Sudarto Sudarto Sudarto Sudarto Suherman, Jajang Sujono Sujono Yanto, Indri Zein, Subhan Zulham Effendi