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EFFECTIVENESS OF IMPLEMENTING SANCTIONS BASED ON ARTICLE 38 OF LAW NUMBER 16 OF 2009 FOR TAXPAYERS Napitu, Putri Esta; Naldo, Rony Andre Christian; Pasaribu, Muldri P.J.
Jurnal Ilmiah Advokasi Vol 12, No 2 (2024): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v12i2.5527

Taxes are an important source of revenue for the Government, collected from taxpayers. Income tax is one type of tax collected from taxpayers in the city of Pematang Siantar and Simalungun Regency. Therefore, it is expected that every taxpayer (WP) has legal awareness to fulfill their legal obligations such as filing tax returns. The legal fact is that every year there is a decreasing legal awareness among taxpayers, as they neglect their legal obligations. Given this legal fact, it is necessary to effectively enforce sanctions based on Article 38 of Law Number 16 of 2009. This research discusses the effectiveness of tax sanction enforcement. Accordingly, this research focuses on examining the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009 for taxpayers in the city of Pematang Siantar and Simalungun Regency who fail to file tax returns. This research is prescriptive, using normative juridical methods, with using a statutory approach, and a conceptual approach. The type of data used is secondary data. The results of this research conclude that the enforcement of sanctions based on Article 38 of Law Number 16 of 2009 has not been effective yet. This ineffectiveness is related to the application of the ultimum remedium principle. Additionally, there are 6 (six) factors that can influence the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009. Key Words: Effectiveness, Sanctions, Taxpayers

CORPORATE CRIMINAL LIABILITY CAUSED BY TENDER CONSPIRACY FOR GOODS/SERVICE PROCUREMENT THAT LEADS TO CORRUPTION Tanjung, Ahmad Feri; Sianturi, Ronald Hasudungan; Naldo, Rony Andre Christian
Jurnal Ilmiah Advokasi Vol 12, No 4 (2024): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v12i4.6547

Tender conspiracy in goods/services procurement activities is prohibited. The legal fact is that in the procurement of goods/ services activities, there was a tender conspiracy which resulted in a criminal act of corruption. This research discusses tender conspiracies by corporations in goods/services procurement activities that lead to corruption. In this regard, this research is focused on examining corporate criminal liability due to tender conspiracies in goods/services procurement activities, which lead to criminal acts of corruption. This research is prescriptive analytical in nature, using normative juridical methods, using a statutory approach, concept approach and case approach. The type of data used is secondary data. The results of the research concluded that corporate criminal liability due to a tender conspiracy in the procurement of goods/services, which resulted in a criminal act of corruption, is that the corporation is subject to criminal liability with sanctions in the form of paying criminal fines, paying replacement money, and revoking the right to participate in government project auctions for 6 (six) months.Key Words: Corporations, Conspiracies, Corruption.

LIABILITY OF EMPLOYEES CORRUPTION ERADICATION COMMISSION CAUSE EMBEZZLEMENT OF EVIDENCE Sianturi, Ronald Hasudungan; Tanjung, Ahmad Feri; Naldo, Rony Andre Christian
Jurnal Ilmiah Advokasi Vol 12, No 4 (2024): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v12i4.6359

In carrying out law enforcement against suspected perpetrators of criminal acts of corruption, the CEC has the right to confiscate evidence. Regarding the evidence that has been confiscated, it is hoped that CEC employees will carry out their dutys to store the evidence. The legal fact is that one of the CEC employees embezzled evidence. This research discusses the duty of CEC employees to store confiscated evidence. In this regard, this research is focused on examining the liability of individual CEC employees for embezzling evidence. This research is prescriptive analytical in nature, using normative juridical methods, using a statutory approach, concept approach and case approach. The type of data used is secondary data. The results of the research concluded that according to the code of ethics, the responsibility of individual CEC employees for embezzling evidence is dishonorable dismissal. In terms of Criminal Law, the liability of individual CEC employees for embezzling evidence can be subject to a basic crime with a maximum threat based on the provisions of Article 374 of the Criminal Code, which is accompanied by additional penalties.Key Words: Employees, Embezzlement, Evidence.

Perlindungan Hukum Hak Para Anak Terduga Pelaku Tindak Pidana Pencabulan dan/atau Persetubuhan Dalam Proses Penyidikan: - Naldo, Rony Andre Christian; Pasaribu, Muldri Pudamo James; Hutasoit, Arianto Suhardhiman
Jurnal Ilmiah Penegakan Hukum Vol. 11 No. 2 (2024): JURNAL ILMIAH PENEGAKAN HUKUM DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v11i2.13358

This research aims to examine the rights of children suspected of committing crimes of sexual abuse and/or sexual intercourse. Children's rights are part of human rights, which must be guaranteed, protected and fulfilled. In the event that the investigation process is carried out, the Police as a part of the Government agency, are obliged to guarantee, protect and fulfill the various rights of these children, as stipulated in Article 3 of Law Number 11 of 2012. The problem is focused on the implementation of legal protection of the rights of children. children suspected of committing criminal acts of sexual immorality and/or sexual intercourse in the process of being investigated by the Police. In order to approach this problem, a theoretical reference from Satjipto Rahardjo is used. Data was collected through primary legal materials, secondary legal materials and tertiary legal materials, and analyzed qualitatively. This study concludes that the legal protection of the rights of children suspected of committing crimes of sexual abuse and/or sexual intercourse during the investigation process at the Police has not been fully implemented. This is because there is no infrastructure in the form of a special detention room for children suspected of committing criminal acts.

PENERAPAN PERTANGGUNGJAWABAN PIDANA TERHADAP ANAK YANG BERKONFLIK DENGAN HUKUM SEBAB TINDAK PIDANA EKSPLOITASI SECARA EKONOMI DAN /ATAU SEKSUAL Manurung, Eka Rolima; Naldo, Rony Andre Christian; Pasaribu, Muldri P.J
FOCUS Vol 6 No 1 (2025): FOKUS: Jurnal Ilmu Pengetahuan Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v6i1.1865

Anak dilarang dieksploitasi secara ekonomi dan/atau seksual. Setiap orang termasuk anak yang berkonflik dengan hukum yang melanggar ketentuan Pasal 76 I UU Nomor 17 tahun 2016 diminta pertanggungjawaban pidana atas perbuatannya. Fakta hukumnya, masih ada anak yang dieksploitasi secara ekonomi (dijadikan PSK). Demikian pula halnya dengan fakta hukum yang ada di Kabupaten Simalungun, yang salah satu kasusnya telah dilakukan penegakan hukum sebagaimana dimaksud pada Putusan Nomor: 13/Pid.Sus-Anak/2023/PN Sim tanggal 21 Desember 2023. Penelitian ini membahas mengenai penerapan pertanggungjawaban terhadap anak yang berkonflik dengan hukum sebab melakukan tindak pidana eksploitasi secara ekonomi dan/atau seksual. Penelitian ini menggunakan jenis penelitian normatif holistik data yang ada digunakan sebagai suplemen penelitian. Penelitian ini dikategorikan sebagai penelitian yang bersifat preskriptif analitis. Data dianalisis secara deduktif kualitatif dan mengkombinasi 4 pendekatan yaitu pendekatan peraturan perundang-undangan, pendekatan konsep, pendekatan filsafat, dan pendekatan kasus. Penelitian ini menggunakan Teori Pertanggungjawaban Pidana. Hasil penelitian menyimpulkan bahwa penerapan pertanggungjawaban pidana terhadap anak yang berkonflik dengan hukum sebab tindak pidana eksploitasi secara ekonomi dan/atau seksual adalah diterapkan hukuman berdasarkan ketentuan Pasal 88 jo Pasal 71 D ayat (1) UU Nomor 17 Tahun 2016. Faktanya Putusan Nomor: 13/Pid.Sus-Anak/2023/PN Sim menerapkan hukuman berdasarkan ketentuan Pasal 88 UU Nomor 17 Tahun 2016.

CRIMINAL LIABILITY FOR CORRUPTION EXTORTION IN OFFICE Saragih, Diarmin; Pasaribu, Muldri P.J.; Naldo, Rony Andre Christian
Jurnal Ilmiah Advokasi Vol 13, No 1 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i1.6140

In distributing social assistance funds, it is hoped that the Pematangsiantar City Manpower Office will distribute funds to each Joint Business Group (JBG) according to the predetermined amount and without any illegal levies. The legal fact in distribution is that one of the employees of the Pematangsiantar City Manpower Service, without legal standing, committed extortion for the reason of fees. This research discusses criminal liability for corruption, extortion in office. In this regard, this research is focused on examining the application of criminal liability for extortion in office related to the distribution of social assistance funds for JBG in Pematangsiantar City. This research is prescriptive analytical in nature, using normative juridical methods, using a statutory approach, concept approach and case approach. The type of data used is secondary data. The results of the research concluded that the Panel of Judges at the Supreme Court applied criminal liability to defendants of extortion corruption in office related to the distribution of social assistance funds for JBG in Pematangsiantar City based on the provisions of Article 2 of Law Number 20 of 2001, and not based on the provisions of Article 12 letter (e) Law Number 20 of 2001.Keywords: Liability; Corruption; Extortion.

IMPLEMENTATION OF CRIMINAL LIABILITY FOR CHEMICAL CASTRATION FOR DOERS OF SEXUAL VIOLENCE CRIMES AGAINST CHILDREN Sianipar, Srikandi Karmeli Lusia; Naldo, Rony Andre Christian; Pasaribu, Muldri P.J.
Jurnal Ilmiah Advokasi Vol 13, No 1 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i1.6191

Children must receive legal protection from crimes of sexual violence. The legal fact is that up to now there are still children who are victims of sexual violence crimes. Likewise with the legal facts that occurred in Pematangsiantar City. This research discusses criminal liaibility for doers of crimes of sexual violence against children. In this regard, this research is focused on examining the implementation of chemical castration criminal liability for doers of crimes of sexual violence against children. This research is prescriptive analytical in nature, using normative juridical methods, using a statutory approach and a conceptual approach. The type of data used is secondary data. The research results concluded that D.D. who are doers of crimes of sexual violence against children in Pematangsiantar City, criminal liability for chemical castration is not implemented. Key Words: Castration; Sexual; Child.

PERTANGGUNGJAWABAN MUTLAK SEBAB KEBAKARAN LAHAN PERKEBUNAN MENGAKIBATKAN ANCAMAN SERIUS Naldo, Rony Andre Christian; Purba, Mesdiana
Fiat Iustitia : Jurnal Hukum Volume 2 Nomor 1
Publisher : Universitas Katolik Santo Thomas Medan

Lingkungan hidup merupakan bagian penting dari kehidupan, dan untuk itu setiap subjek hukum berkewajiban memelihara kelestarian fungsi lingkungan hidup dan menjaga keberlanjutan fungsi lingkungan hidup. Korporasi merupakan subjek hukum. Terkait dengan kewajiban aspek lingkungan hidup, dalam melakukan aktivitas bisnis perkebunan (kelapa sawit), sebagai subjek hukum, korporasi dilarang untuk membuka/mengolah lahan dengan cara membakar. Fakta di berbagai wilayah Indonesia, telah terjadi Perbuatan Melawan Hukum (PMH) berupa kebakaran lahan perkebunan berbagai korporasi yang mengakibatkan ancaman serius (pada akhirnya menimbulkan kerugian lingkungan hidup). Konsekuensi hukum dari PMH tersebut berupa pertanggungjawaban mutlak (strict liability) terhadap pelaku (korporasi) untuk membayar ganti rugi atas kerugian lingkungan hidup yang terjadi tanpa perlu pembuktian unsur kesalahan. Hasil pembahasan menyimpulkan bahwa konsep pertanggungjawaban mutlak sebab kebakaran lahan perkebunan mengakibatkan ancaman serius mencakup 13 (tiga belas) klausul hukum, yang masih mempunyai 4 (empat) hal kelemahan.

PERTANGGUNGJAWABAN MUTLAK SEBAB KEBAKARAN LAHAN PERKEBUNAN MENGAKIBATKAN ANCAMAN SERIUS Naldo, Rony Andre Christian; Purba, Mesdiana
Fiat Iustitia : Jurnal Hukum Volume 2 Nomor 1
Publisher : Universitas Katolik Santo Thomas Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/fiat.v2i1.1429

Lingkungan hidup merupakan bagian penting dari kehidupan, dan untuk itu setiap subjek hukum berkewajiban memelihara kelestarian fungsi lingkungan hidup dan menjaga keberlanjutan fungsi lingkungan hidup. Korporasi merupakan subjek hukum. Terkait dengan kewajiban aspek lingkungan hidup, dalam melakukan aktivitas bisnis perkebunan (kelapa sawit), sebagai subjek hukum, korporasi dilarang untuk membuka/mengolah lahan dengan cara membakar. Fakta di berbagai wilayah Indonesia, telah terjadi Perbuatan Melawan Hukum (PMH) berupa kebakaran lahan perkebunan berbagai korporasi yang mengakibatkan ancaman serius (pada akhirnya menimbulkan kerugian lingkungan hidup). Konsekuensi hukum dari PMH tersebut berupa pertanggungjawaban mutlak (strict liability) terhadap pelaku (korporasi) untuk membayar ganti rugi atas kerugian lingkungan hidup yang terjadi tanpa perlu pembuktian unsur kesalahan. Hasil pembahasan menyimpulkan bahwa konsep pertanggungjawaban mutlak sebab kebakaran lahan perkebunan mengakibatkan ancaman serius mencakup 13 (tiga belas) klausul hukum, yang masih mempunyai 4 (empat) hal kelemahan.

Manfaat Optimalisasi Pelayanan Kesehatan Mental Warga Binaan Pemasyarakatan Sitepu, Candra; Naldo, Rony Andre Christian; Manik, Riduan
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hvdb8d58

Kesehatan mental merupakan HAM. Terkait Kesehatan mental, hal yang masih perlu diperhatikan dalam penanganan gangguan kesehatan mental adalah minimnya pelayanan dan fasilitas. Demikian pula halnya secara khusus bagi WBP yang berada di Rutan Kelas I Medan. Fakta hukum tersebut mengakibatkan banyak WBP penderita gangguan kesehatan mental yang belum ditangani dengan baik. Terkait fakta hukum tersebut, tentunya perlu dioptimalkan pelayanan kesehatan mental bagi WBP di Rutan Kelas I Medan, sehingga bermanfaat. Optimalisasi pelayanan kesehatan mental yang diterapkan di Rutan Kelas I Medan telah memberikan 4 (empat) manfaat bagi WBP

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