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All Journal Jurnal Komunikasi Hukum Jurnal Industri Kreatif dan Kewirausahaan Jurnal Hukum Sasana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Penegakan Hukum Indonesia (JPHI) JIAL (Journal of Indonesian Adat Law) SUPREMASI Jurnal Hukum Jurnal Pengabdian Masyarakat Indonesia Interdisciplinary Social Studies Journal of Governance and Policy Innovation (JGPI) Journal Evidence Of Law Jurnal Indonesia Sosial Sains Lex Publica Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Greenation International Journal of Law and Social Sciences Siber International Journal of Advanced Law Lex Librum : Jurnal Ilmu Hukum Jurnal Penegakan Hukum Indonesia (JPHI)
St. Laksanto Utomo
Universitas Sahid Jakarta
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Sinkronisasi Hukum Utang Pajak Sebagai Kreditor Preferen Dalam Proses Kepailitan Litari Elisa Putri Litari; St. Laksanto Utomo
Jurnal Penegakan Hukum Indonesia Vol. 2 No. 1 (2021): Edisi Februari 2021
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/jphi.v2i1.8

Abstract

Tax Law regulates the position of  Taxes that have special rights over  debts and items of taxpayers but in the bankruptcy process it has not  been able to provide legal certainty regarding the validity of taxes as  preferred creditors in the bankruptcy process and the pre-emptive  rights to ta x debts regulated in the bankruptcy process, causing  inconsistencies. Several court decisions that do not place Taxes as  Preferred Creditors. The formulation of the problem in this study is  how the state's pre - emptive rights to tax as a Preferred Creditor  to  debtor's debt which is declared bankrupt and the synchronization of  tax law arrangements as a special creditor in the provisions regulated  in the Bankruptcy law. This research uses normative legal research  methods. The results of this research neko77 are, firs t, that the State has  pre - emptive rights over debts and goods of tax bearers that are  declared bankrupt in the form of interest, fines, increases, and tax  collection costs. However, in practice labor creditors and separatist  creditors also have pre - emptive rights over the debts of bankrupt  debtors. Second, it shows the inconsistencies related to the tax law  and bankruptcy law on tax debt as a preferred creditor who has the  privilege to take precedence over other creditors over the debts of  bankrupt debtors.
Criminology of Cases of Children as Perpetrators of Bullying That Lead to Criminalization Aswanti, Wiwik; Utomo, Laksanto; Sriwidodo, Joko
Greenation International Journal of Law and Social Sciences Vol. 2 No. 4 (2024): (GIJLSS) Greenation International Journal of Law and Social Sciences (December
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v2i4.291

Abstract

Acts of bullying committed by children often lead to criminal acts, if the bullying is not immediately known and controlled by other parties. The bullying that is often carried out by children against their friends is triggered by various things. Criminal acts committed by children certainly cannot be equated with criminal acts committed by adults. The role of criminology is very important to find out the cause of a person committing a crime and criminology can also find out how to overcome the problem of these crimes. Behind it all, of course, the role of family, peers, teachers and the environment is very influential.
Criminal Law Policy Regarding Scientific Crime Investigation in Terrorism Crimes HM, Safri; Utomo, Laksanto; Hakim, Lukman
Siber International Journal of Advanced Law (SIJAL) Vol. 3 No. 4 (2026): Siber International Journal of Advanced Law (April - June 2026)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijal.v3i4.357

Abstract

Terrorism is one of the legal phenomena that occurs in society, where the acts of terrorism known by the public are basically only around bombings and shootings carried out by perpetrators of terrorist crimes, but in fact the crime of terrorism itself consists of various forms of actions as regulated in Law Number 5 of 2018 concerning the Prevention and Eradication of Criminal Acts of Terrorism Financing. From the terrorism law, the types of roles of perpetrators of terrorist crimes can be identified, both as executors and as financiers, including executors and financiers. Extraordinary efforts are needed in preventing and prosecuting terrorism, one of which is by utilizing SCI ( Scientific Crime Investigation ), which has a broad scope in the use of technology and science, and is currently proven to be able to help various human activities including in maximizing investigative and investigative efforts by the Indonesian National Police. However, the legal regulations related to SCI itself within the scope of criminal procedural law in Indonesia are still quite limited, and do not yet include regulations at the level of statutory regulations such as in the Criminal Procedural Law in Indonesia, so that in this paper will be explained the importance of SCI being included in the Criminal Procedural Law in Indonesia and its use in the investigation and prosecution of criminal acts of terrorism in order to maximize efforts to prevent and prosecute criminal acts of terrorism.
Co-Authors ., Marthin Aartje Tehupeiory, Aartje Ade Putri Lestari Adi Nur Rohman Adiasih, Ning Andi Suriyaman Mustari Pide Angelika, Michelle APHA, Journal Manager Ardianto, Yosia Aswanti, Wiwik Audi, Muhammad Bustami, Simona Daniel T, Daniel Diane Prihastuti Diny A Sandrasari, Diny A Dominikus Rato Dominikus Rato Elfrida Ratnawati Gatot R Hastoro Hanna Wijaya Hanna Wijaya HM, Safri I Gusti Agung Mas Rwa Jayantiari, I Gusti Agung Joko Saputro Joko Widodo Kholil Kholil Kunthi Tridewiyanti Lenny Nadriana Lestari, Ade Putri Litari Elisa Putri Litari Liza Marina Lukman Hakim Maria T.Geme Michelle Angelika S Mohammad Jamin Muhammad Audi Nam Rumkel Nur Aida, Nur Nur, Abdul Rahman Purnawan D Negara Rina Yulianti Roberth Kurniawan Ruslak Hammar Rohman, Adi Nur Rosnidar Sembiring Rozikin, Imam S, Michelle Angelika S., Michelle Angelika Salfius Seko Salsabila, Unik Hanifah Saputro, Joko Sara, Rineke Setyo Utomo Siska Siska Sri Warjiyati Sulastriyono . Sulistyowati Irianto, Sulistyowati Suyanto . Sylvana, Yana Trisia, Marlisa Ayu Wayan P. Windia Wijaya, Hanna Wulansari, Chatarina Dewi Yana Sylvana Yani, Emily Dewi Yenny AS Yohanes Firmansyah Yulia .