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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Journal of Legal and Cultural Analytics (JLCA)
Purnomo, Chessa Ario Jani
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Mengenal Administrasi Perkara Pada Tahap Penyidikan Tindak Pidana Bagi Masyarakat Non-Hukum Purnomo, Chessa Ario Jani; Imron, Ali
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i1.38491

Abstract

Sistem peradilan pidana dapat ditelaah dengan pendekatan administrasi atas sub-sistem peradilan pidana antara lain penyidikan. Penyidikan mengadopsi teknologi informasi dan komunikasi (TIK) untuk mendukung proses penyidikan seperti pengawasan, pengendalian, pengawasan dan penghormatan hak asasi manusia (HAM) yang dikenal dengan aplikasi e-manajemen penyidikan (e-mp). Metode pengabdian masyarakat menggunakan metode ceramah dan diskusi serta model pembelajaran berupa fasilitator. Hasil pengabdian masyakarat menunjukan Berita Acara Pemeriksaan merupakan alat pengendalian penyidikan sebagaimana ketentuan Pasal 74 ayat (1) UU Nomor 8 Tahun 1981.
The Mistaken Implementation of the Destination Principle to the Value-Added Tax Collection Partners of State-Owned Enterprises (The Study of Case Number 1263/PID.SUS/2019/PN.JKT.PST and 678/PK/PID.SUS/2023) Purnomo, Chessa Ario Jani
Journal of Legal and Cultural Analytics Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v3i3.11045

Abstract

MAS's first instance decisions in sentenced him to prison and fined him for violating Article 39 paragraph (1) letter i of Law Number 16 of 2009 and acknowledged his VAT debt settlement. At the judicial review level, the criminal fine of 3 times the VAT owed was not proportional (double jeopardy) and the VAT was overpaid, and the Prosecutor was ordered to return it to the defendant MAS, but the person was still criminally guilty. Additionally, the value-added tax law extends the destination principle to state-owned firms. The analysis shows that the defendant MAS's actions constitute administrative tax acts due to the broadening of the destination principle in Article 16A of Law Number 42 of 2009.
Co-Authors Ali Imron