Article Per Year (5 Year)
p-Index From 2021 - 2026
2.501
P-Index
This Author published in this journals
All Journal Jurnal Hukum Bisnis Bonum Commune SYARIATI : Jurnal Studi Al-Qur'an dan Hukum COURT REVIEW: Jurnal Penelitian Hukum Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Journal Evidence Of Law SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Innovative: Journal Of Social Science Research Media Hukum Indonesia (MHI) Jurnal Pengabdian Mandiri
Lyanthi, Merline Eva
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Restorative Justice Terhadap Tindak Pidana Penggelapan Pajak Dibawah 500 Juta Dalam Prespektif Keadilan Situmorang, Kristensen Marihot; Lyanthi, Merline Eva
Media Hukum Indonesia (MHI) Vol 3, No 2 (2025): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax evasion offenses involving amounts under IDR 500 million often present a dilemma between criminal law enforcement and the efficiency of recovering state losses. The conventional retributive justice system frequently fails to provide optimal outcomes in terms of legal certainty and financial recovery. This study aims to explore the potential implementation of restorative justice as an alternative approach for resolving minor tax evasion cases and to evaluate how well this approach aligns with the principles of substantive justice. The research employs a normative and empirical legal method, analyzing existing regulations and drawing comparisons with practices in other jurisdictions. The findings indicate that restorative justice offers a more equitable and efficient solution, provided that strict case selection criteria are applied, offenders are willing to take responsibility, and a transparent oversight mechanism is in place. It concludes that adopting restorative justice in low-scale tax evasion cases may help restore state losses without compromising the values of justice and legal certainty.
Tanggung Jawab Pejabat Pembuat Akta Atas Keabsahan Akta Peralihan Saham yang Dibuat di Hadapannya Tanpa Persetujuan Semua Ahli Waris Dalam RUPS Ramadhan, Gilang; Lyanthi, Merline Eva
Media Hukum Indonesia (MHI) Vol 3, No 3 (2025): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15581053

Abstract

A transfer deed made before a notary is a guarantee of rights to shares. There are still many problems with transfer deeds being submitted to the court by the heirs of the share giver when the transfer is carried out without the knowledge of the other heirs. This is detrimental to the rights the heirs should receive. The validity of a conservation deed that is not guided by applicable regulations can result in the conservation deed becoming invalid. This research method is normative using a statutory and regulatory approach and a contextual approach. The results of the research in this study are that a transition is an agreement that must be guided by Article 1320 of the Civil Code regarding the conditions for the validity of an agreement, a transition in the case of not fulfilling all the elements of the agreement including agreement, skills, a certain thing and a lawful cause. This results in the deed of transfer being invalid. People who are no longer competent to carry out legal actions need forgiveness from their biological children and the purpose of all heirs because biological children also have rights to the object of preserving shares. The notary who makes the deed of transfer can be held responsible for his negligence which results in losses for heirs based on Article 1365 of the Civil Code. Responsibilities imposed on maintenance include professional responsibility, civil responsibility and administrative responsibility.
Perlindungan Hukum Bagi Korban Dalam Peralihan Hak Atas Tanah Secara Melawan Hukum Al Farabi, Maulana Ahmad; Lyanthi, Merline Eva
Media Hukum Indonesia (MHI) Vol 3, No 2 (2025): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Illegal transfer of land rights is a developing and serious problem in Indonesia's land management system. This problem often involves fraud, document forgery, misuse of authority, and even complicity with corrupt officials, leading in the loss of land rights rightfully owned by citizens. In addition to causing the victims to suffer actual and intangible damages, these transgressions also compromise core legal precepts such as justice, legal certainty, and the defense of fundamental rights protected by the Constitution. The purpose of this study is to thoroughly investigate the types of legal protection that victims can obtain through non-litigation processes like mediation, administrative complaints, and legal aid, as well as through litigation channels including civil lawsuits, criminal reports, and administrative disputes.  By analyzing court decisions, this study uses a legislative, intellectual, and case-based approach to the normative legal method. The study's findings demonstrate that even though the Indonesian legal system has offered a variety of safeguards, victims continue to encounter a number of challenges, including convoluted processes, restricted access to legal aid, and widespread maladministration.  Therefore, to ensure that the preservation of land rights is not only normative but can be actually implemented in tangible terms in social life, it is imperative to promote public legal literacy, reform the land bureaucracy, provide access to legal assistance, and fortify law enforcement authorities.
Legal Protection for Land Rights Holders Designated as Abandoned Land Wardah, Elok Oktavia; Michael, Tomy; Lyanthi, Merline Eva
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1219

Abstract

This article discusses the legal protection for lands right holder designated as abandoned lands. Abandoned land in Indonesia poses serious challenges, not only for the rights holders but also for the development of society and the states. This research employs a normative legal research method to analyzes applicable legal provision and implications of the regulations of abandoned land on rights holders and the wider community. The findings indicate that land rights holders have an obligation to manage and utilize their land in accordance with the prevailing regulations. Failure to do so may result in the designation of their land as abandoned, subsequently transferring its status to that controlled by the state. Additionally, this article recommends measures to enhance legal protection for rights holders, including the application of good governance principles in addressing abandoned land issues. These findings provide important insights into the need for more effective regulations and actions in managing abandoned land for the welfare of the communition and the states.
Legal Aid Clinic On Land Law in Candipari Village Sidoarjo Lyanthi, Merline Eva; Ambarwati , Mega Dewi; Elsina L, Rosalinda; Fardayana, Taj Bahy
Jurnal Pengabdian Mandiri Vol. 1 No. 1 (2024): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v1i1.500

Abstract

Real Work Study Activities (KKN) is a stage that must be taken by every student, especially students majoring in Law, where this mandatory activity must be taken and is a requirement that must be completed before the final stage, namely the thesis. We took the Thematic KKN program which was held for 4 months located in Candipari Village, Porong District, Sidoarjo Regency. The distance between PT and Candipari village is approximately 35 KM. This activity will of course involve Law Faculty students, local village officials, and the Candipari village community. Some of our goals for conducting KKN in Candipari Village include socialization, education and observation (training). The results of this objective are the basis for us to create research which is outlined in service journals, mass media articles, videos and reports which are submitted to the lecturers concerned. Candipari Tourism Village is a tourist village that offers historical heritage in the form of a temple, it is said that this temple is a heritage from the Majapahit kingdom, this temple is known as Candipari. Historical heritage located in Candipari Village, Porong District, Sidoarjo Regency.
Juridical Approach to Legal Protection For The Public Of Illegal Peer To Peer Lending Users Lyanthi, Merline Eva
Syariati: Jurnal Studi Al-Qur'an dan Hukum Vol 10 No 1 (2024): SYARIATI : Jurnal Studi Al Qur'an dan Hukum
Publisher : Fakultas Syari'ah dan Hukum (FSH) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/syariati.v10i1.7067

Abstract

Technology that is developing quickly is utilized in all fields to provide convenience including financial transactions. But, there are also illegal financial transactions called peer – to peer (P2P) lending that do not have a license. The illegal loan operators have access to personal data owned by victims as application users. It is not uncommon to find some illegal loan operators who create conflicts against application users. This research aims to review the legal protection forpeople who use illegal peer to peer lending in Indonesia. This research uses normative law research method, while the research approach uses normative juridical approach. This data of research is secondary data analyzed with aqualitative approach. This research resulted in the existence of criminal law policiesthat used to punish illegal peer – to peer lending for their actions are using Law Number 8 of 1999 because of the position of the public as users of online loans as consumers and Law Number 19 of 2016 concerning Amendments to Law Number11 of 2008 concerning ITE because transactions are carried out using electronic media.
TUNTUTAN TANPA DISERTAI PENJATUHAN PIDANA PENJARA DALAM TINDAK PIDANA PERPAJAKAN (Studi Putusan Nomor 581/Pid.Sus/2023/PN SBY) Mukti, Brilliant Ifana; Lyanthi, Merline Eva
SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Vol. 2 No. 6 (2023): SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/seikat.v2i6.1084

Abstract

Tindak pidana perpajakan dapat mencakup berbagai aktivitas ilegal, tetapi tidak terbatas pada penggelapan pajak, penyajian data atau informasi palsu, penghindaran pajak yang melibatkan manipulasi data keuangan, atau penggunaan skema pajak yang ilegal untuk mengurangi atau menghindari kewajiban pajak. Tuntutan tanpa adanya hukuman penjara dalam kasus pelanggaran pajak tentu akan menciptakan masalah hukum tersendiri. Hal ini karena berdasarkan ketentuan Pasal 44b ayat (2b) dari UU 7/2021 tentang harmonisasi peraturan perpajakan, hanya mengatur terkait penghentian perkara pada tahap penyidikan dan belum mengatur tentang penghentian perkara pada tahap penuntutan. Metode yang diterapkan adalah pendekatan hukum normatif, yang mengacu pada penelitian hukum yang dilakukan melalui analisis sumber pustaka atau data sekunder terkait tindak pidana perpajakan dan studi pustaka. Diharapkan hasil penelitian ini dapat meningkatkan pemahaman mengenai pengaturan hukum dalam konteks tersebut. Perlu dipahami mengenai tuntutan tanpa diikuti oleh hukuman penjara dalam kasus pelanggaran perpajakan. Maka, upaya yang patut diterapkan oleh aparatur penegak hukum dalam menangani perkara seperti ini yaitu melengkapi peraturan undang-undang harmonisasi perpajakan dalam proses penghentian perkara pada tahap penuntutan sebelum dipersidangkan di pengadilan agar dalam praktiknya seorang penuntut umum dalam hal ini jaksa  tidak perlu lagi melanjutkan proses hukum yang berjalan ketika seorang terdakwa telah membayar keseluruhan denda beserta pengembalian kerugian negara.
Co-Authors Al Farabi, Maulana Ahmad Ambarwati , Mega Dewi Dian Ety Mayasari Elsina L, Rosalinda Fardayana, Taj Bahy Fieri, Achmad Juan Gilang Ramadhan Javiery, Muhammad Iqbal Muyassar Lewowerang, Antonius Petrus Kaya Mukti, Brilliant Ifana Musyarif, Muhammad Abdul Hakim Aliy Ainun Rahma, nabila Ramadhani, Romy Rizqulah Ramires, Moch. Faschal Situmorang, Kristensen Marihot Tomy Michael Wardah, Elok Oktavia Widyastuti, Devitri