Claim Missing Document
Check
Articles

Found 9 Documents
Search

Refinement of Taxpayer Legal Subject provisions in the New Criminal Code against the Offence of Corporate Tax Avoidance in Indonesia Kusworo, Daffa Ladro
Corruptio Vol 4 No 2 (2023)
Publisher : Faculty of Law, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/corruptio.v4i2.3128

Abstract

Law No. 16 of 2009 concerning General Provisions and Tax Procedures (UU KUP) focuses on corporate criminal liability and criminal sanctions related to criminal offenses in the field of taxation. This stems from criminal responsibility to corporations as a prerequisite for corporate punishment. Criminal acts in the field of taxation are regulated in the KUP Law in terms of legal subjects covered by the KUP Law and criminal sanctions in the event of a violation of the criminal act, but there are inconsistencies in criminal liability for corporations and criminal sanctions regulated in Articles 38, 39, and 39A UU KUP, thus creating uncertainty in law enforcement. In addition, corporate law enforcement has no basis for calculating the conversion of substitute imprisonment if the defendant is unable to fulfill the fine as stipulated in the decision. The research method used is normative juridical which refers to laws and regulations regarding taxation accompanied by literature studies in the form of books, journals, and others. Data analysis was carried out through a qualitative descriptive approach to describe legal phenomena that occur in order to find solutions to problems through a specific conclusion. The results of the study show that the formulation of offenses in the KUP Law is actually inconsistent with the theories of criminal responsibility in the context of criminal law, even though Articles 38, 39, 39A and 43 are intended to regulate criminal provisions in the field of taxation. The problems of the judge's decision above can be resolved when in the future the New Criminal Code is implemented, which substantially explains in detail legal subjects in classification by using cumulative punishment. seen from the articles that have corporate elements in Articles 45-50 Criminal code.
Reformulation of Decision-making System in ASEAN Syofyan, Ahmad; Azizah, Siti; Akayleh, Shaker Suleiman Ali Al; Panjaitan, Oksha Dwi Anugrah; Kusworo, Daffa Ladro
Hasanuddin Law Review VOLUME 9 ISSUE 3, DECEMBER 2023
Publisher : Faculty of Law, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/halrev.v9i3.4912

Abstract

ASEAN is a regional organization for Southeast Asia that was established on 8 August 1967 by five ASEAN countries at the time, namely Indonesia, Singapore, Malaysia, Thailand and the Philippines. Today, ASEAN has eleven members with Timor Leste as the youngest member. Like any other international organization, ASEAN has its own decision-making system. The decision-making system in ASEAN before the Charter was only consultation and consensus. That is, decision making based on the agreement of all members and can only be decided if no one refuses, this refers to the Bangkok Declaration. Meanwhile, after the establishment of the 2007 ASEAN Charter, there is a new decision-making system, namely ASEAN Minus-X. A decision-making system that does not rely on the approval of all its members, so that a policy can be decided even if only approved by a few members. This decision-making system can only be done in the economic field. From these two decision-making systems, there are several challenges that exist so that new ideas emerge to reformulate the decision-making system in ASEAN, which is considered relevant to the times and can accommodate all the interests of ASEAN members.
Reflections on the Dismissal of Theft Charges Through Prosecutor's Restorative Justice House in Lampung Kusworo, Daffa Ladro; Abdulkadir, Abdulrazaq Owolabi; Fauzi, Maghfira Nur Khaliza
Jurnal Media Hukum Vol 30, No 2: December 2023
Publisher : Fakultas Hukum Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jmh.v30i2.18384

Abstract

The existence of restorative justice certainly brings a new paradigm in the settlement of criminal cases by seeking to resolve cases solely outside of court. The implementation of restorative justice-based prosecution termination can be applied to theft, which has the highest number of cases in Indonesia. This is because the Covid-19 pandemic created a moral crisis that led to a drastic increase in theft crimes in Indonesia, disrupting economic stability. Recently, restorative justice houses have been established in each jurisdiction of the prosecutor's office to optimize the resolution of legal problems by filtering cases that go to court, disseminating law to local residents, and involving local traditional leaders to develop local wisdom and emphasize consensus deliberation. The research approach used a normative juridical method, referencing laws and regulations sourced from primary data and literature studies on criminal law in Indonesia, which were then processed to draw specific conclusions. The study's results show that humanist restorative justice houses are an alternative for solving theft cases. The embodiment of restorative justice in a hybrid way within the prosecutor's office will establish it as a humane law enforcement agency in Lampung province.
IDENTIFIKASI DAMPAK PERUBAHAN KEBIJAKAN UPAH MINIMUM TERHADAP PENINGKATAN KESEJAHTERAAN PEKERJA MENURUT UNDANG-UNDANG CIPTA KERJA TERBARU Deviani, Eka; Yudhi, Rifka; Kusworo, Daffa Ladro
Inovasi Pembangunan : Jurnal Kelitbangan Vol 6 No 02 (2018): August 2018
Publisher : Balitbangda Provinsi Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35450/jip.v12i02.420

Abstract

Undang-Undang Nomor 6 Tahun 2023 disahkan untuk menetapkan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja, tentunya didasari atas Putusan MK No 91/PUU-XIII/2020 yang menyatakan “cacat secara formil” dan “inkonstitusional bersyarat” terhadap UU Cipta Kerja lama. Pengesahan tersebut sekaligus menambahkan ketentuan baru terkait penetapan upah minimum bagi para pekerja, seperti penegasan syarat penetapan upah minimum kabupaten/ kota, formula penghitungan upah minimum yang berubah menjadi tiga variabel, yaitu pertumbuhan ekonomi, inflasi, dan indeks tertentu, dan penambahan kewenangan pemerintah dalam kondisi tertentu untuk bisa menetapkan formula perhitungan upah minimum yang berbeda dari formula perhitungan upah minimum. Eksistensi perubahan haruslah dimaknai sebagai wujud perlindungan yang adaptif untuk menghindari terlalu rendahnya upah yang diterima para pekerja. Upah minimum yaitu upah terendah yang meliputi gaji pokok dan tunjangan tetap dengan tujuan memberikan jaringan pengaman di sektor tenaga kerja serta menjaga pekerja agar memperoleh upah yang layak. Penetapan upah minimum juga guna menghindari para buruh/pekerja dari kesewenang-wenangan pengusaha dalam memberikan upah. Perubahan kebijakan upah minimum yang semula termuat dalam UU No. 13 Tahun 2003 tentang Ketenagakerjaan, UU No. 11 Tahun 2020 tentang Cipta Kerja, dan terakhir dalam UU No. 6 Tahun 2023 perlu diidentifikasi sejauh pembaharuan hukum dapat berperan sebagai jaring pengaman sosial bagi pekerja, atau justru sebaliknya menciderai hak-hak pekerja demi kepentingan pelaku usaha dan pemerintah. Penelitian ini akan dilakukan secara normatif dengan mengkaji peraturan perundang-undangan yang berkaitan dengan kebijakan upah minimum bagi para pekerja, disertai dengan analisis komparatif dengan membandingkan aturan lama dengan yang baru untuk dapat lebih menjamin kesejahteraan para pekerja.
Regional Surveillance Policy: Sinergitas Pengawasan terhadap Akuntabilitas Refocusing dan Realokasi Anggaran Belanja Daerah Kusworo, Daffa Ladro; Fauzi, Maghfira Nur Khalifa; Dewi, Clarissa Rahma
JURNAL ANTI KORUPSI Vol 11 No 1: Mei 2021
Publisher : PUSAT KAJIAN ANTI KORUPSI FAKULTAS HUKUM UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jak.v3i1.27134

Abstract

Pada masa pandemi covid-19, pemerintah pusat berwenang memberikan anggaran atas percepatan penanganan pandemi covid-19 kepada masing-masing pemerintah daerah provinsi di Indonesia berdasarkan ketentuan kebijakan refocusing dan realokasi anggaran belanja daerah. Realisasi anggaran dilaksanakan dalam rangka perwujudan akuntabilitas sektor publik dan kemanfaatan bagi masyarakat. Namun pengelolaan anggaran daerah dinilai belum optimal pada sebagian besar provinsi. Ketidaksesuaian pelaksanaan tersebut dapat menimbulkan celah potensi tindak pidana korupsi. Lebih lanjut, adanya kelonggaran pada prosedur pengadaan barang dan/atau jasa (PBJ) pada tahap realisasi anggaran daerah sesuai Surat Edaran Nomor 3 Lembaga Kebijakan Pengadaan Barang dan/atau Jasa (LKPP) dapat memunculkan praktik mark-up harga. Urgensi pengawasan dalam tugas Aparat Pengawasan Intern Pemerintah (APIP) sebagai pengawas intern dilakukan melalui bentuk output kebijakan untuk menjamin efektivitas pengawasan. Namun, aturan pada tahap audit tujuan tertentu yang diterapkan hanya melakukan audit setelah pembayaran (post audit) sehingga tidak dapat mendeteksi lebih dini tindak pidana korupsi dan menghambat Aparat Penegak Hukum (APH) dalam melakukan penindakan. Konstruksi peran APIP sebagai Early Warning System dan Quality Assurance seharusnya dilakukan pada seluruh tahapan PBJ melalui penerapan probity audit. Akan tetapi, pada praktiknya selama ini terdapat kendala pada kinerja APIP. Perbaikan secara signifikan perlu dilakukan sebagai solusi yang tepat dalam menghadapi permasalahan. Fungsional Komisi Pemberantasan Korupsi (KPK) sebagai trigger mechanism secara kontinu harus melakukan monitoring pengawasan daerah dan memperkuat kapabilitas APIP sebagai wujud sinergitas pengawasan di masa pandemi. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan peraturan perundang-undangan dan studi kepustakaan, serta menggunakan analisis deskriptif dalam pengelolaan data kualitatif dengan menerapkan metode deduktif. Hasil penelitian ini menunjukkan bahwa perlu adanya penyempurnaan kebijakan pengawasan yang lebih kompleks pasca buruknya realisasi anggaran refocusing dan realokasi anggaran belanja daerah melalui perubahan struktur PBJ. Untuk itu penulis beranggapan perlu diterbitkannya Regional Surveillance Policy sebagai solusi yang tepat, baik dari segi audit maupun penguatan kapabilitas APIP oleh KPK.
Prospective Regulation of Private Sector Legal Compliance Audits Through the Draft National Legal Guidance Law as A Manifestation of Good Corporate Governance Kusworo, Daffa Ladro
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i3.34641

Abstract

Various private-sector legal issues show how the quality of legal compliance is lacking. Legal and business entities have not considered decision-making in business transactions or other actions that risk-reducing investor interest. The massiveness of legal audit problems is an urgency to identify legal deviations from the start to measure legal compliance to avoid criminal, civil, and administrative sanctions. However, reviewing the current implementation of legal audits is limited to asset valuation and financial statements, and even then, it does not require private institutions to carry out audits periodically, so they are carried out by certain companies only. This research uses a normative method that refers to laws and regulations accompanied by literature studies in the form of books, journals, and other literature to find prescriptive ideal ideas. The results show that the implications of legal compliance audits stem from a legal vacuum over the audit mechanism, standardization of honorarium, and legality of legal auditors. The National Law Development Agency (BPHN) must collaborate to formulate a private sector legal compliance audit in the Draft Law on National Law Development to realize Good Corporate Governance (GCG). The author recommends an ideal legal compliance audit model like the Government Accountability Office (GAO) in the United States.
Penyuluhan Hukum Tentang Undang-Undang Nomor 35 Tahun 2014 tentang Perlindungan Anak Terhadap Cyberbullying di SMP Negeri 15 Bandar Lampung Deviani, Eka; Kusworo, Daffa Ladro; Yuswanto, Yuswanto; Nurmayani, Nurmayani; Putri, Marlia Eka
Kongga : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024): Edisi Desember
Publisher : Laboratorium Ilmu Politik dan Pemerintahan FISIP UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52423/kongga.v2i2.31

Abstract

Cyberbullying merupakan aksi di mana pelaku bertindak di luar batas kepada orang lain dengan cara mengirim atau mengunggah materi yang dapat merusak kredibilitas, menghina atau melakukan serangan sosial dalam berbagai bentuk, dengan memanfaatkan internet atau teknologi digital lainnya sebagai medianya. Pelaku dan korban dari cyberbullying itu sendiri kebanyakan terjadi pada anakanak. Sifat dari anak-anak yang kebanyakan ingin berkuasa atau senang mendominasi. Anak-anak ini biasanya merasa lebih hebat, berstatus sosial lebih tinggi dan lebih populer dikalangan teman-teman sebayanya. Kejahatan intimidasi sendiri telah diatur di dalam aturan perundang-undangan di Indonesia, yaitu di dalam KUHP maupun Undang-Undang ITE untuk kejahatan Cyberbulyying. Dalam KUHP diatur Pasal 310 ayat (1), (2), (3) KUHP. Cyberbullying pada UU ITE diatur pada Pasal 27 ayat (3) yang berbunyi “Setiap orang dengan sengaja dan tanpa hak mendistribusikan dan/atau mentransmisikan dan/atau membuat dapat diaksesnya Informasi Elektronik dan/atau Dokumen Elektronik yang memiliki muatan penghinaan dan/atau pencemaran nama baik, tak terkecuali dalam UU No. 35 Tahun 2014 tentang Perlindungan Anak di  SMP Negeri 15 Bandar Lampung.  Tujuan dari kegiatan ini adalah agar Siswa /i di SMP Negeri 15 Bandar Lampung mengetahui tentang Undang-Undang Perlindungan Anak Terhadap Cyberbullying, mengetahui Aspek pidana yang mengatur mengenai Intimidasi melalui media sosial (Cyberbullying), dan mengetahui upaya apakah yang dapat dilakukan dalam meningkatkan pengetahuan dan pemahaman mereka khususnya tentang Undang-Undang Perlindungan Anak Terhadap Cyberbullying.
Green Constitutional Paradigm for Sustainable Environmental Development in the Capital of Archipelago: A Comparative Research with France and Ecuadorian Constitution Kusworo, Daffa Ladro; Arsil, Fitra
Unifikasi : Jurnal Ilmu Hukum Vol. 11 No. 02 (2024)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/unifikasi.v11i02.769

Abstract

Green constitution is the solution to various kinds of public concerns related to the decline of environmental functions. Although the 1945 Constitution, attempted to contain articles on the environment, Indonesia was still classified as a country that only regulated it formally. The implication was the inadequate exploration of the National Capital City developed based on the concept of smart forest city. This led to environmental damages in the form of deforestation and lengthy sustainable recovery. Normative methods were adopted to examine the environmental aspects as a state of law. This was further analysed in view of the relevant issues. The 1945 Constitution's accommodation of green constitution was still far behind compared to France and Ecuador, which both constitutionalised environmental law norms. The French constitution, for example, mandated that every draft law produced by its Parliament must follow the provisions and standards stipulated in the Environmental Charter. Additionally, development of National Capital City towards the conditions and threats of environmental sustainability, strengthened the conceptual foundations of related issues.
PRIMARY HEALTH CARE IMPROVEMENT: Jaminan Pelayanan Kesehatan Di Daerah Terdampak Pada Masa Mitigasi Covid-19 Kusworo, Daffa Ladro; Fauzi, Maghfira Nur Khaliza; Pratama, Andre Arya
Khatulistiwa Law Review Vol. 2 No. 2 (2021): Khatulistiwa Law Review
Publisher : Fakultas Syariah Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/klr.v2i2.404

Abstract

AbstrakEksistensi hak kesehatan sebagai fundamental right yang dimiliki oleh setiap individu telah diakui secara kontitusional. Hakikatnya, kesehatan harus dijamin dengan adanya suatu kepastian hukum melalui upaya peningkatan kualitas kesehatan. Namun, beberapa daerah masih memiliki keterbatasan akses pelayanan kesehatan dasar di puskesmas. Hambatan tersebut terlihat dari minimnya jumlah puskesmas dan kesenjangan fasilitas antardaerah, kurangnya berbagai faktor penunjang, serta terbatasnya kuantitas tenaga kesehatan yang akan mempengaruhi capaian kesehatan masyarakat. Pemberlakuan jam operasional dalam rangka mengurangi angka penyebaran covid-19 mengakibatkan terjadinya dua kondisi yang kontras. Kondisi pertama menimbulkan overcapacityyang berisiko memicu kerumunan, sedangkan kondisi kedua menyebabkan penurunan jumlah kunjungan masyarakat ke puskesmas. Hal ini perlu menjadi fokus pemerintah, guna meningkatkan pemerataan pelayanan kesehatan pada daerah terdampak. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan peraturan perundang-undangan dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa perlu strategi oleh pemerintah dalam mengatasi dinamika kesehatan sebagai suatu penyempurnaan kerangka kebijakan dalam mewujudkan target Sustainable Development Goals (SDGs) pada sektor pelayanan kesehatan di daerah. Untuk itu, penulis beranggapan perlu adanya kepastian jaminan melalui Primary Health Care Improvement sebagai solusi alternatif yang tepat, guna meningkatkan kualitas pelayanan puskesmas di daerah terdampak dalam memitigasi covid-19. Abstract The existence of the right to health as a fundamental right that every individual owns has been recognized constitutionally. In essence, health must be guaranteed by the presence of a legal certainty through efforts to improve the quality of health. However, some areas still have limited access to essential health services at community health centres. These obstacles can be seen from the minimal number of community health centres and the gap in facilities between regions, the lack of various supporting factors, and the limited quantity of health workers that will affect public health outcomes. The implementation of operating hours to reduce the spread of COVID-19 resulted in two contrasting conditions. The first condition causes overcapacity, which risks crowds, while the second condition causes a decrease in the number of community visits to the community health centres. These conditions need to be the government's focus to increase the distribution of health services in affected areas. This study uses a normative legal research method with an approach to legislation and literature study. The results of this study indicate that the government needs a strategy in overcoming the dynamics of health as a refinement of the policy framework in realizing the Sustainable Development Goals (SDGs) targets in the regional health service sector. For this reason, the authors think that there is a need for guarantees through Primary Health Care Improvement as an appropriate alternative solution to improve the quality of community health centres services in affected areas in mitigating COVID-19.