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Ismed, Mohamad
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Analisis Pertimbangan Majelis Hakim Atas Pelaksanaan Restitusi Terhadap Pemenuhan Hak Anak Korban Tindak Pidanan Pencabulan Prastya, Tegar; Ismed, Mohamad; Fitrian, Achmad
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 1 No. 10 (2024): CENDEKIA : Jurnal Penelitian Dan Pengkajian Ilmiah, Oktober 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/y7ybmx20

Abstract

In this study, the specific case related to the implementation of restitution in a child sexual abuse case is addressed in Decision Number: 114/Pid.Sus/2023/PN Kot Agung, which has become final and legally binding (Inkracht). The judge did not fully grant the restitution request submitted by the child victim of sexual abuse in the decision. The theories utilized in this research are the Theory of Judicial Consideration and the Theory of Legal Utility.. This research is normative or doctrinal legal research. The approach methods used in this study are analytical, statutory, and case approaches. The types and sources of legal materials utilized involve literature review, collecting secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The data analysis in this legal research employs qualitative data analysis.The research findings indicate that the judge's consideration in decisions regarding restitution requests submitted by victims of sexual abuse, through the public prosecutor's indictment in Decision Number 114/Pid.Sus/2023/PN Kot Agung, is based on a thorough evaluation of the evidence presented, the condition of the victim, and the offender's ability to pay restitution. Besides justice in judicial considerations, the principle of legal utility in the judge's assessment of restitution plays a crucial role in ensuring that legal decisions are not only fair but also practically beneficial to the victim. Furthermore, the ideal concept for implementing restitution as a means of fulfilling rights and providing benefits for child victims of sexual abuse should include several essential elements: comprehensive and clear regulations, consistent law enforcement, easy access for victims, transparency and accountability, and prevention and rehabilitation. This ideal concept aims to offer better protection and justice for crime victims and ensure that offenders are held accountable for the impact of their actions
Kepastian hukum  permohonan imbalan bunga terhadapKelebihan pembayaran surat tagihan pajak atas denda penagihan Janas, Anferdi; Sartono, Sartono; Ismed, Mohamad
CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah Vol. 1 No. 12 (2024): CENDEKIA : Jurnal Penelitian dan Pengkajian Ilmiah, Desember 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/tfhbgj52

Abstract

  Legal certainty in tax regulations must be stipulated in the Law clearly and not open to multiple interpretations, this aims to ensure that taxpayers obtain legal certainty in carrying out their tax obligations and protect their rights as taxpayers, who have contributed greatly to building the Indonesian state. One of the rights of taxpayers is to receive interest compensation if there is an excess payment of tax that has been paid by taxpayers to the state, in its implementation taxpayers often experience obstacles regarding the interpretation of the applicable formal provisions when submitting an application for interest compensation to the Director General of Taxes, the application for interest compensation in question relates to excess payments on tax bills for fines related to fines for collection of Article 27 paragraph (5d) in the Law on General Provisions and Tax Procedures, due to an appeal decision that rejects the application from the Taxpayer which causes an increase in the Taxpayer's tax burden, taxpayers can still take legal action for a judicial review to the Supreme Court if they are not satisfied with the appeal decision, In the event that the legal action for a Judicial Review from the taxpayer is granted in whole or in part, the collection fine must be returned to the taxpayer, but can interest compensation be requested from the collection fine? In this study, the researcher uses the Legal System Theory and the Legal Certainty Theory as research analysis tools to be able to answer the problems in the research object. This research uses a normative juridical research method which looks for data in the form of statutory regulations and Tax Court decisions regarding requests for interest compensation for excess payment of tax bills over collection fines. So this research aims to find out how the application for interest compensation is implemented. regarding tax overpayments and legal certainty regarding requests for interest compensation regarding overpayments of tax invoices over collection fines Legal certainty regarding the request for interest compensation on excess tax bill payments on fines for collection of collection still needs further confirmation because in the Tax Bill there are many forms of Administrative Sanction fines. The Request for Interest Compensation on Excess Tax Payments should create regulations that can shorten the time and are easy to understand for all taxpayers in order to make it easier for taxpayers to fulfill their tax obligations.
PERTANGGUNGJAWABAN PIDANA KORPORASI PELAKU TINDAK PIDANA PEMBAKARAN HUTAN DAN LAHAN UNTUK KEPENTINGAN PERKEBUNAN SAWIT DI INDONESIA Sopiyanto, Sopiyanto; Chandra, Tofik Yanuar; Ismed, Mohamad
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 8 (2024): SINERGI : Jurnal Riset Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/nsg4bx11

Abstract

The background of the problem in this study is where forest and land burning, especially for the interests of palm oil plantations in Indonesia, is a disaster that can harm and endanger human life and the sustainability of the existing ecosystem, law enforcement is considered ineffective against corporations as perpetrators of forest and land burning crimes so that improvements need to be made. The Indonesian Criminal Code has not regulated sanctions against corporations that commit forest and land burning crimes, so that special laws relating to the environment can be applied. The problem in this study is how to enforce the law against perpetrators of forest and land burning crimes and how to be held criminally responsible for corporations that commit forest and land burning crimes. The theories used in this study are First, the theory of Criminal Responsibility and the second is the theory of Law Enforcement according to Lawrence M. Friedman. The results of this study are that the evidence to ensnare a Corporation as a suspect can use the theory of absolute liability, the theory of vicarious liability, the theory of identification. And law enforcement against corporations committing forest and land burning crimes in Indonesia is considered ineffective, this is due to the weakness of the law enforcement apparatus itself consisting of the Police, Prosecutors and Courts so that improvements are needed both in terms of quantity and quality
PERLINDUNGAN HUKUM PEMEGANG HAK ATAS TANAH TERHADAP PERBUATAN MELAWAN HUKUM TERBITNYA SERTIFIKAT GANDA Limbong, Hansen Alfian; Atmadja, Dhody.AR.Widjaja; Ismed, Mohamad
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 11 (2024): SINERGI : Jurnal Riset Ilmiah, November 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/f4ykfc92

Abstract

The guarantee of legal certainty regarding land rights has been regulated in Law Number 5 of 1960 concerning Basic Regulations on Agrarian Principles (UUPA). Especially in Article 19 of the UUPA in ensuring legal certainty, the Government holds land registration throughout Indonesia and the issuance of proof of land rights, namely Certificates. In reality, disputes or legal cases often arise over the issuance of double certificates on the same land plot issued by the local Land Office which results in losses for land rights holders. The formulation of the problem in this study is how the civil responsibility of the land office for the double certificate dispute and how to protect the legal protection of the land right holder for the double certificate dispute. The type of research used in this study is normative juridical with a legislative, conceptual, and case approach. The source of legal materials in this study is secondary data consisting of primary, secondary, and tertiary legal materials using the technique of collecting legal materials, namely literature studies.  The result of this study is the civil responsibility of the land office for court decisions that have permanent legal force for dual certificate disputes, namely recording and/or changing the recording of certificates that are declared valid and/or do not have legal force. There is no compensation in material form from the Land Office to the holder of land rights whose certificate has been declared valid by a court decision that has permanent legal force. Legal protection of land rights holders in a dispute over multiple certificates can be carried out by canceling one of the certificates made by the authorized Head of the Land Office and/or the aggrieved party files a civil lawsuit on the basis of unlawful acts through the competent district court in accordance with the applicable legal provisions.
ALTERNATIF PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU TINDAK PIDANA KORUPSI DENGAN KERUGIAN KEUANGAN NEGARA BERJUMLAH KECIL Anugerah, Listakeri S.; Kristiawanto, Kristiawanto; Ismed, Mohamad
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 3 (2025): SINERGI : Jurnal Riset Ilmiah, Maret 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i3.1012

Abstract

Alternative criminal liability that can be provided to the perpetrators of corruption in the event of State losses caused by a small amount but meeting some of the characteristics presented by the researcher. In Indonesia, there have been many examples of corruption cases where the state's financial losses are small, but they are still continued to trial. The imposition of imprisonment on perpetrators of corruption is currently considered no longer effective in providing a deterrent effect on the perpetrators. Basically, the victim of corruption is the state. The state which in this case experiences losses of state assets makes the state the sole victim who must be given justice as a manifestation of the purpose of the law. The state as a victim with the result of the loss of state assets, in the long term also causes misery for the community. The method used in this study This study uses descriptive analytical research, which is carried out with the main aim of providing an objective picture or description of a situation. With a statute approach, case approach, conceptual approach, analytical approach, normative juridical approach. The research results recommend alternative responsibilities that will be imposed on perpetrators of corruption crimes amounting to small state financial losses as long as they meet the classifications that have been studied by the Researcher. The results of this study that on the impact of corruption practices on a small scale on the quality of handling cases for law enforcement and the quality of sentencing the perpetrators, as well as the recovery of State losses so that the state that has been harmed as a victim regain their rights that have been taken away by the perpetrators. Through the analysis of the literature and the study of several cases presented by the author, this thesis also identifies common patterns that occur, causal factors, as well as suggestions for handling them.
Legal Protection of Childern as Perpetrators of Criminal Acts of Obscenity Mustika, Mega; Mau, Hedwig A; Ismed, Mohamad
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1184

Abstract

The child protection is a fundamental human right. Every child is entitled to survival, development, participation, and protection from crime and discrimination. Legal protection for children involved in criminal acts, such as molestation, is governed by Law Number 11 of 2012 on the Criminal Justice System. This research utilizes Law Enforcement Theory and Law Protection Theory, adopting a normative juridical approach supported by empirical data. The study begins with an analysis of relevant legal articles and includes primary data to support secondary legal materials. The analysis aims to provide a prescriptive study with interpretive analysis. The findings reveal that legal regulations for child molestation cases, as in Decision Number 2/Pid.Sus-Anak/2022/PN Jkt Brt, are based on Article 82 paragraph (1) jo Article 76 E of Law Number 17 of 2016 and Article 64 paragraph (1) of the Criminal Code. Protection for child offenders is outlined in Article 71 paragraph (4) of the Child Protection Law and Article 3 of the Juvenile Criminal Justice System Law, emphasizing humane treatment and access to legal aid.
PEMENUHAN RESTITUSI OLEH PELAKU KEPADA ANAK KORBAN KEKERASAN SEKSUAL Diastu, Ketut; Nainggolan, Marsudin; Ismed, Mohamad
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25659

Abstract

Restitusi sangat penting bagi anak korban kekerasan seksual, karena anak yang menjadi korban sangat kehilangan hakaknya untuk mendapatkan kehidupan yang aman, nyaman dan sehat. Dengan demikian maka sangat perlu diperhatikan terkait restitusi anak korban kekerasan seksual. Dengan dipenuhinya restitusi oleh pelaku dapat merbantu meringankan penderitaan yang dialaminya. Maka perlu ketegasan ataupun daya paksa terhadap pelaku/terdakwa agar membayar restitusi yang di bebankan terhadapnya, dan perlu memahami langkah apa yang bisa dilakukan apabila restitusi tidak dibayarkan. Peran Para Aparat Penegak Hukum dan Lembaga Perlindungan Saksi dan Korban (LPSK) Sangat dibutuhkan dalam terpenuhinya Restitusi kepada anak korban kekerasan seksual. Maka demikian selain di Perlukannya Undang-Undang guna mendorong pelaku dalam melakukan pembayaran Restitusi perlu juga di tingkatkan kualitas Pelayanan Aparat Penegak Hukum dan LPSK dalam berkomitmen untuk memenuhi hak-hak yang seharusnya didapatkan anak korban kekerasan seksual, Hasil penelitian menunjukkan bahwa akibat hukum apabila pelaku tidak membayar restitusi dapat diganti kurungan dan perampasan aset yang dimana tertuang dalam Undang-Undang No. 12 Tahun 2022 Tentang Tindak Pidana Kekerasan Seksual. penerapan hukuman pengganti atau subsider terhadap pelaku yang tidak memenuhi restitusi masih lemah. Dan masih lemahnya perampasan aset untuk diterapkan kepada pelaku yang tidak memenuhi restitusi yang dibebankan kepadanya. Dan langkah LPSK dalam membantu korban ketika pelaku melampaui batas waktu dalam pemenuhan restitusinya yaitu dengan memberitahukan kepada Jaksa Agung/Jaksa/Oditur, Dan Setelah adanya peringatan dari Pengadilan namun tidak dibayarkan oleh pelaku kemudian LPSK dapat berkoordinasi dengan jaksa dalam proses penagihan Restitusi sampai dengan perampasan aset yang berdasar pada Putusan Pengadilan yang berkekuatan hukum tetap.
Co-Authors Abdullah, Zulfirman Akbar, Muhammad Syarif Hidayatullah Akkapin, Supaphorn Akkapin, Suphaporn Ali Imron Anugerah, Listakeri S. Ardiyansah Arif Budiman Atmadja, Dhody.AR.Widjaja Ayulina, Jennitri Azhry, Izmi Latifah Basuki , Basuki , Basuki Candra, Tofik Yanuar Chandra, Tofik Yanuar Diastu, Ketut Dwi Budi Santoso Erwinda Emran, Nevertiti Firman, Zul Fitrian, Achmad Franciska, Wira Hedwig Heri Susanto Hutomo, Putra Irawan, Cendy Janas, Anferdi Junginger, Abigail A. J. Karinda, Frans Jomar Kencanawati, Erny Kristiawanto, Kristiawanto Limbong, Hansen Alfian Lina, Ramlani Luter, Albertus Marbun, Lukas Pardamean E. Marniati, Felicitas Sri Martien, Dhoni Maryano, Maryano Mau, Hedwig A Mega Mustika Megawaty, Octavia Rouli Meilando, Ari Muhamad, Fadel Munzir, Marinov Nainggolan, Marsudin Nasseri, Jelly Paparang, Santrawan Prastya, Tegar Pratama, Dimas Satriawan Syah Prawira, Danang Yudha Putra, Sapta Adi Putri, Nurhayu Handayani Ramadhan, Jefri Sanjaya, Titus Adhi Saputra, Adji Sarapi, Virgin Venlin Sartono Sartono, Sartono Shodiq, MD Shodiq, Moh. Djafar Siahaan, Pangihutan Siahaan, Ricardho Simatupang, Sutejo Sinaulan, Ramlani Lina Sopiyanto, Sopiyanto Sri Marniati, Felicitas Surya Wahyudi, Surya Sutanto, Audrey Lucretia Tarigan, Diego Pratana Trapsilo, Lier Budhi Wahyu Wibowo, Agus Ari Widjaja, Dhody AR. Windira, Ayu Yanuar, Tofik Yolanda, Moch Andre