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Pertanggungjawaban Pidana Terhadap Direktur Perseroan Terbatas Atas Tindak Pidana Penggelapan Pajak Studi Putusan Jambi Nomor 155/PID.SUS/2022/PN JMB Refalia, Salsa; Sepriani, Sarnida; Rasji, Rasji
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11124230

Abstract

In this writing, we critically examine the juridical basis of criminal liability for the Director of PT. Jambi Tulo Pratama regarding his tax evasion. Where by deliberately using a tax invoice. So, from this there is a violation of a tax obligation carried out by the taxpayer (Article 38 of the KUP Law). In the crime of embezzlement there are objective elements and subjective elements. And also the concepts of 3 (three) types of concepts in criminal liability, namely, Criminal Without Fault, Strict Liability (strict liability or absolute responsibility) and Vicarious Liability (vicarious liability). The judge's consideration is also important in a case or problem. The judge's consideration is an important stage in the criminal justice process where the judge examines the facts revealed during the trial. These considerations play an important role in determining whether the defendant is guilty or not and in determining the appropriate punishment. The judge's considerations will be included in a decision, where a good decision will fulfill the 3 aspects in a balanced manner.
PERLINDUNGAN HUKUM TERHADAP KORBAN KEKERASAN DALAM RUMAH TANGGA DENGAN STATUS NIKAH SIRI Yuliyani, Allya Putri; Rasji, Rasji
Legal Standing : Jurnal Ilmu Hukum Vol. 8 No. 3a (2024): September-Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i3a.10612

Abstract

Siri marriage is a marriage that is carried out under the hand or secretly, the reason someone does a siri marriage is usually because they want to avoid adultery, are pregnant outside of marriage, or the man does not want to register their marriage. As a result of this siri marriage, the marriage can be terminated easily, besides that violence against family members is also very vulnerable because the marriage does not have legal force. However, in some cases there are cases of domestic violence in siri marriages that get protection from the PKDRT Law, this makes legal uncertainty in the enforcement of domestic violence cases in siri marriage couples. Legal clarity is needed to provide protection for victims of domestic violence in a siri marriage without violating or changing the provisions of certain laws. The author's goal is for the community to know the consequences of siri marriage and provide information related to law enforcement in domestic violence cases. The method used by the author is normative legal research, whose main focus is on the study of legal norms or rules. Normative legal research aims to analyze legal rules or regulations as part of an interrelated legal system, and see how these rules relate to legal events that occur, the type of data used in this research is secondary data. Secondary data is data obtained from second sources or secondary sources of the data needed. Secondary data in this study such as decisions, books, journals. The author uses a statutory and case approach. The analytical approach to the law is to analyze the meaning contained and used in the legislation conceptually and examine all laws and regulations related to the legal issues being studied.
PROSES PELAKSANAAN TUGAS KOMISI PEMBERANTASAN KORUPSI DALAM PEMERIKSAAN TERSANGKA MENURUT PERUNDANGAN INDONESIA Rasji, Rasji; Aulia, Dzikrina
UNES Law Review Vol. 5 No. 4 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.464

Abstract

Tujuan dari pada penelitian ini yaitu untuk mengetahui proses pelaksanaan tugas komisi pemberantasan korupsi dalam pemeriksaan tersangka menurut perundangan Indonesia. Metode yang yang digunakan penulis menggunakan metode kualitatif dengan kaitannya pendekatan deskriptif, diaplikasikan menggunakan pendekatan perundang statute approach dimana peneliti memakai undang undang sebagai dasar melakukan analisis. Hasil penelitian ini yaitu komisi pemberantasan korupsi merupakan lembaga independen yang bebas daripada pengaruh kekuasaan, lantaran mengaplikasikan korupsi tidak serta merta sendiri peorangan melainkan beberapa orang kerap disebut berkelompok, membahas mengenai korupsi sudah pasti tidak akan ada habisnya, Banyaknya peraturan mengenai korupsi mengapa masih saja terus terjadi kegiatan yang keji ini sudah terlihat jelas, bahwa kegiatan ini sungguh merugikan sangat amat merugikan, tingkat kerugikan Indonesia pada tahun 2022 menurut Indonesia corruption watch (ICW), kerugian negara akibat tindak pidana korupsi ini terjadi karena 252 kasus korupsi dengan 612 tersangka dengan mencapai Rp. 33,665 trilun. Kemudian melaksanakan tugas komisi pemberantasan korupsi sebagaimana diatur dalam ayat (1) komisi pemberantasan korupsi berwenang memulai penyelidikan atau penyelesaian tindak pidana korupsi yang dilakukan oleh kepolisian atau kejaksaan.
ANALISIS PENERAPAN SISTEM MERIT PADA MANAJEMEN DAN NETRALITAS ASN DARI UNSUR POLITIK BERDASARKAN UU NO.5 TAHUN 2014 TENTANG ASN DI KOTA TERNATE Alhadad, Fahrul; Rasji, Rasji
UNES Law Review Vol. 5 No. 4 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.700

Abstract

The merit system intends to develop employee careers and also to reward the achievements of employees in carrying out their duties. This means that the merit system must be applied to all components or functions in ASN management. In this case the author will examine the Implementation of the Merit System in the Management of the State Civil Apparatus (ASN) and the Neutrality of ASN from Political Elements Based on Law Number 5 of 2014 concerning the State Civil Apparatus in the City of Ternate. In this case the author uses the juridical-normative legal research method. namely studying the law which is conceptualized as a norm or rule that applies in society, and becomes a reference for everyone's behavior.
Identifikasi Risiko Terjadinya Wanprestasi Terhadap Perjanjian Kartu Kredit yang Diajukan Secara Online di Bank Mega Axfelia, Deviana; Rasji, Rasji
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1120

Abstract

This research was conducted to identify the risk of default in online credit card application agreements at Bank Mega. This research discusses the legal terms of an agreement, skill risks, the use of standard agreements, and the consequences of default. In addition, other risks such as personal financial conditions, lack of verification, high interest, irresponsible use, hidden fees, identity theft, and technical errors in online credit card applications are also explored. The results of this research underline the need for the socialization of laws governing online transactions so that people understand and comply with applicable regulations. Additionally, a solid understanding of the terms of the agreement and the risks involved in online transactions is essential to avoid future problems.
Implementasi Kebijakan Kawasan Perdagangan Bebas/Free Trade Zone (FTZ) Terhadap Masyarakat Bukan Pelaku Usaha di Kota Batam Florencia, Cherlyne Baby; Rasji, Rasji
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1137

Abstract

A free trade area or also known as a Free Trade Zone (FTZ) is an area that is given exemption from export-import duties, customs duties, Tax, exemption and Sales Tax exemption on Luxury Goods (PPnBM). Based on Government Regulation (PP) Number 46 of 2007 concerning Free Trade Zones and Free Ports in Batam, the city of Batam is designated as a free trade area. This is based on its geographical location, which borders directly with neighboring countries and is on international shipping lines. The policies provided FTZ will certainly have an impact on the people of Batam City, for this reason it is necessary to know the impact of the FTZ policy on the people of Batam City, especially non-business actors. The regulation had various impacts, one of which is from the positive side that makes easier for the people of Batam City to obtain imported goods, but from the negative side it creates difficulties for the people of Batam City who are not business actors in sending goods out of Batam City because must still need to pay Tax. Even though these goods not imported goods or goods for trade, there are no clear provisions regarding the differentiation of goods included in the city of Batam because they are all considered imported goods. For this reason, it’s important for the government to evaluate and reconsider the free trade area policy rules in order to provide policies that can take into account the people of Batam City, especially non-business actors
Implikasi Hukum Risalah Fiktif Akta Pernyataan Keputusan Rapat Terhadap Upaya Hukum Pemulihan Jabatan Notaris Gosan, John Tiel; Rasji, Rasji
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1201

Abstract

The purpose of writing this article is to find out the legal implications of fictitious minutes of the deed of statement of meeting decisions on legal efforts to restore the position of notary. This article uses normative legal research, with a statute approach and conceptual approach and descriptive qualitative research analysis with deductive thinking method. The legal implications of making fictitious minutes of the deed of meeting decision statement can be in the form of civil violations with the implication that the deed of meeting decision statement is declared cancelled and the notary will bear the material losses incurred, then the Notary can be charged with a crime, namely in the falsification of document data with the implication of imprisonment, and the last is charged with the code of ethics of the notary position which has implications for reprimands to dishonorable dismissal from the position of notary by the Ministry of Law and Human Rights as having the authority to appoint and dismiss notaries. The legal remedies that can be taken by notaries can only be done for violations of the code of ethics, namely by filing an objection or administrative appeal against the decision of the Ministry of Law and Human Right.
Pertanggungjawaban Pidana Notaris Terhadap Pemalsuan Akta Autentik Givanti, Dofana; Rasji, Rasji
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1308

Abstract

The purpose of writing this article is to be able to know and analyse how the notary's liability for forgery of authentic deeds. This article uses normative research type with statutory research approach and conceptual approach, and uses descriptive qualitative data analysis with deductive thinking method. Criminal offences by notaries for the act of forgery of authentic deeds can be subject to sanctions contained in the Criminal Code with applicable provisions, in this case, namely the criminal act of forgery. Notaries who commit criminal offences must be punished, and the Criminal Code in general can be applied to the Notary in accordance with the principle of lex specialis derogate legi generali which is interpreted a contrario, namely as long as there is no regulation regarding criminal sanctions in the UUJN specifically, the provisions of general criminal sanctions (Criminal Code) will apply. Criminal responsibility carried out by the Notary, namely for the criminal act of forgery of authentic deeds, namely by going through the process in the Criminal Justice System related to the submission of allegations of forgery of authentic deeds starting from the investigation process to the trial. Falsification of an authentic deed made by a notary has implications for the authentic deed to be null and void.
Perlindungan Hukum Bagi Pemilik Tanah yang Tumpang Tindih (Overlapping) Kepemilikan (Studi Putusan Mahkamah Agung Nomor 221 PK/PDT/2014) Luvianti, Teressyavira; Rasji, Rasji
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1336

Abstract

Legal protection for land owners in Indonesia in resolving overlapping ownership conflicts highlights the complexity and challenges in the legal system. With UUPA as the basic framework, the analysis involves evaluating successes and weaknesses in aspects of land registration, dispute resolution mechanisms, and recognition of customary rights. High costs and slow land registration processes are obstacles, but efforts to speed things up and provide transparency have been made. Dispute resolution mechanisms, such as mediation, show progress, but challenges related to bureaucracy and accessibility remain. Recognition of customary rights needs to be strengthened to reduce gaps with positive law. Despite awareness of improvements, law enforcement remains slow, posing a risk of land ownership rights being violated. To improve protection, reforms are needed in the costs and efficiency of land registration, strengthening dispute resolution mechanisms, further recognition of customary rights, and serious improvements in law enforcement. A balance between regulation, community participation and law enforcement is key to achieving effective legal protection for land owners, supporting sustainability and inclusiveness in development in Indonesia.
Efektivitas Undang-Undang Nomor 39 Tahun 2007 Tentang Cukai dalam Penegakan Hukum Terhadap Tindak Pidana Ekonomi Rokok Ilegal di Indonesia Candela, Vincent; Rasji, Rasji
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1348

Abstract

This research aims to analyze legal regulations related to the distribution of excise-free cigarettes in Indonesia and law enforcement efforts. The research method used is normative juridical legal research with a conceptual and problem approach. The research results show that the distribution of illegal cigarettes has become a significant problem in Indonesia, with a large number of the population purchasing cigarettes outside the registered system. Even though Law Number 39 of 2007 concerning Excise has relevant provisions, there are still problems in enforcing the law against illegal cigarettes. Law enforcement is carried out both preventively and repressively, but there are still obstacles such as lack of awareness of producers and the public, weak regulations, as well as obstacles in supervision and enforcement. However, there are criminal and administrative sanctions that have been regulated to deal with the distribution of illegal cigarettes. In conclusion, the existing legal regulations are relatively effective but further efforts are still needed in enforcing the law against the distribution of illegal cigarettes in Indonesia.
Co-Authors Abilah, Rahma Christabel Acchedya Wijaya, Fico Adam Ramadhan Adam, Chistopher Kendrick Ade Putra F Sumbara Adenfa, Alexandrio Akhir, Akhirudin Alfarhani, Luqyana Shafira Alfiani, Feriza Alhadad, Fahrul Alsabilah, Zahra Angelina, Aubrey Josephine Angelina, Vilyn Anggitha, Fricila Anggra, Philip Angkasa, Wincent Hungstan Apriza, Nathania Apryano, Argya Attallah Ar Rohma, Inayah Arrasyiid, Muhammad Restu Augustin, Agatha Aulia, Dzikrina Aulia, Riska Aurelia, Jessica Axfelia, Deviana Azahra, Natasya Sabrina Baeha, David Lestarius Immanuel Baloch, Sania Mari Basri, Bryan Alexander Beale, Aurelius Steven Bobyanti, Feny Budiman, Eunike Kathryn Cailla, Glenn Kevin Candela, Vincent Chandra, Clarissa Mayella Chandra, Jessica Chaniago, Fathimathuz Zachra De Chen, Zefanya Angellin Cherieshta, Jocelyn Christella, Christella Chua, Jessica Clarissa Aurelia Susanto Clarosa, Vivian Claudia, Jennifer Clementino Moningka, Yosia Damanik, Gabriel Yericho Darmansyah, Adimas Gusti Davin, Auliadi Achmad Defilania, Oktri Dikjaya, Dikjaya Djaja, Benny Djayanti, Djayanti Dustin, Briyan Edyson, David Effendi, Kevin Noble Eida, Tri Salwa Nur Ekaprasetya, Ekaprasetya Endang Lestari Erdiyanto, Rizqy Pratama Estellin, Emmanuella Audry Evelyn Millechen Fadloli, Muhammad Farhana, Alia Fatimatuzzahra Fatimatuzzahra Febriany, Febriany Femilia, Naomi Ferselli, Aurellia Karin Florencia, Cherlyne Baby Gabriella Ranti Gazali, Narumi Bungas Gea, Poppy Primadana Top Givanti, Dofana Gosan, John Tiel Gulo, Barnabas Juni Saputra Gunawan, Gabriela Hadi Wibowo, Satria Hamonangan, Marcellius Kirana Harahap, Abi Hamdalah Sorimuda Hartono, Ernita Dewy Hartono, Margareta Kristiani Hasta, Baharuddin Jusuf Habibie Helmi, Teofilus Titus Hong, Carissa Patricia Hotma Elisa Irene Siahaan Howard, Christopher Hutabarat, Ela Suryani Hutapea, Junika Gabriella Cecille Imanto, Kesya Swietenia Maharani Jonatan, Frangky Jonathan, Edward Jovian, Erland Julius, Lollyta Juwita, Dhiny Ellen Kabalmay, Brinet Lydia Kamila, Amalia Kelvianto, Carmella Khaulah, Tatsbita Khemal Akbar, Moh. Kusniawan, Jovindi Fernando Laapen, Calinka Princess Belinda Lambonan, Jestika Erika Lestari, Novianti Liumenti, Liumenti Liunda, Sheren Agapena Hosaya Lukmadi, Fionna Khantidevi Luvianti, Teressyavira Maharani, Shavira Ardita Manggal, Adam Tanzio Marhein, Vannestian Marina Marina Mbayang, Chrissonia Margareta Mella Ismelina Farma Rahayu Michael Michael Michellena, Michellena Muslih, Sarazatin Ananda Najla, Tengku Amira Natasya Mauly N, Denayu Nathasya, Nathasya Nazhimah, Shafira Novianti, Siti Nugroho, Hizkia Ivan Octwelfth, Florentina Ezrahi Oktavian, Ivan Danara Pahlawan, Sandra Dwi Putri Patricia, Viane Phua, Steven Cai Lee Pramita, Helen Priscilla, Nathalie Purba, Evaline Suhunan Purba, Nanda Divabuena Purwanti, Puja Ayu Puspita, Salsabillah Ayu Putra, Louis Sebastian Anot Putra, Surya Dharma Putri Apriliani, Narisa Putri, Amanda Fitriani Eka Putri, Audrey Bilbina Putri, Belicia Widhyana Yulia Putri, Nadiva Azzahra Putri, Sanny Nuyessy Quinn, Luverne Pujian Rafi, Paksi Ramadhan, Nayla Az Zahra Rannu, Delycia Anwar Refalia, Salsa Revina, Revina Rewiyaga, Rewiyaga Rigel, Rigel Rokhim, Akbar Nur Rudijanto, Maria Natasha Rukmana, Kevin Rukmana, Kevin Anandita Rusli, Vennia Neshya Ryanto, Laurencia Sani, Ayi Meidyna Santoso, Ellen Saputri, Sherlyana Indah Sari, Emmanuela Komala Sepriani, Sarnida Serena, Michelle Audrey Setiadi, Margaretha Putri Setiawaty, Tiffany Silvia Cahyadi Simarmata, Michael Kalep Singhs, Arief Dermawan Siregar, Rachel Adeline Siswanto, Vivienne Olivia Sitompoel, Yervant T. S Situmorang, Waldus Sriyanto, Mohammad Rubby Sugara, Maria Vianney Lourdes Sugiarto, Angelina Jacqueline Sulastri Sulastri Sulistio, Felicia Amanda Suryani, Cendana Syamila, Najma Tanujaya, Calista Putri Usman, Raphaellee Peters Putra Valerie, Athalia De Vanessa Vanessa Vaustine, Griselda Vedora, Sheren Regina Vera, Vionna Vetty Virginia, Virginia Wadu, Chyrila Tifany Mailakay Hernics Wafi, Auzan Wardhana, Adi Pratomo Kusuma Widagdo, Chanandika Dafri Widjaja, Jason Marcellino Widjaja, Jety William Chandra Win, Han Wonohadidjojo, Christopher Howard Yandika, Nayla Putri Yetmiaty, Yetmiaty Yudha, Refans Jaka Pratama Yulian, Fransisca Chatharina Yuliska, Nanda Yuliyani, Allya Putri Yulyana, Devy Yuwono Prianto Zimah, Amelia Abdullah