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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.
PENERAPAN KEADILAN RESTORATIF SEBAGAI ALTERNATIF PENYELESAIAN PADA TINDAK PIDANA PENCURIAN Prasetyo, Rachmat Andika; Ismed, Mohamad; Fitrian, Achmad
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2307

Abstract

The restorative justice approach has increasingly developed as an alternative mechanism for resolving criminal cases by emphasizing the restoration of relationships between offenders, victims, and the community. Nevertheless, the implementation of restorative justice must continue to ensure the protection of offenders’ legal rights, particularly the right to legal counsel. The primary issue addressed in this study concerns how to guarantee that restorative processes, which are inherently dialogical and consensual, remain fair, voluntary, and consistent with the principle of legal protection for offenders as subjects of law with rights and obligations. This research employs a normative legal research method, utilizing statutory and conceptual approaches. The legal materials consist of primary legal sources in the form of laws and policies related to restorative justice, as well as secondary legal sources including books, academic journals, and legal doctrines. Legal materials were collected through library research and analyzed qualitatively using deductive reasoning to examine the role and position of legal counsel within the restorative justice process. The findings of this research indicate that the regulation of restorative justice in the settlement of theft offenses in Indonesia is not contained within a single, unified legal instrument, but is instead dispersed across various complementary statutory and regulatory frameworks, including the objectives of sentencing as stipulated in Article 51 of Law Number 1 of 2023 on the Criminal Code, the provisions of the Criminal Procedure Code, the Law on the Indonesian National Police, Regulation of the Indonesian National Police Number 8 of 2021, and Supreme Court Circular Letter Number 4 of 2014, which collectively and normatively emphasize an orientation toward restoration, conflict resolution, and substantive justice. In practice, restorative justice has been implemented by law enforcement authorities, particularly at the investigation stage through penal mediation mechanisms, involving dialogue between offenders and victims to achieve amicable settlements, restitution of losses, and the affirmation of offender responsibility, especially in cases of minor theft; however, its application remains subject to specific criteria, thereby positioning restorative justice as a complementary mechanism rather than a substitute for the formal criminal justice system
PENEGAKAN HUKUM PIDANA TERHADAP KERUSAKAN LINGKUNGAN OLEH PERTAMBANGAN EMAS TANPA IZIN DIKABUPATEN MERANGIN Permata, Hani Alisia; Ismed, Mohamad; Basuki , Basuki
CORPUS JURIS : JURNAL ILMU HUKUM Vol. 1 No. 2 (2025): CORPUS JURIS : Jurnal Ilmu Hukum, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/corpusjuris.v1i2.2333

Abstract

Research Objectives: 1) To examine and analyze the handling of illegal gold mining (PETI) perpetrators who cause environmental damage. 2) To examine and analyze law enforcement against PETI perpetrators by prioritizing the restoration of the resulting environmental damage. Research Methods: This research employs a normative legal research method with several approaches: the statute approach, conceptual approach, analytical approach, philosophical approach, and case approach.Research Results: The Indonesian Forum for Environment (WALHI) of Jambi Province stated that as of 2025, the forest area damaged by illegal gold mining in Merangin is estimated to exceed 17,936 hectares. The handling of PETI perpetrators by the Merangin Regency Government, the Police, and the Governor of Jambi has not been optimal, despite the issuance of the Governor of Jambi's Circular Letter No. 414/491/DPMD/2025 regarding PETI. Law enforcement against PETI perpetrators has not yet achieved the three fundamental legal pillars: legal certainty (rechtssicherheit), utility (zweckmassigkeit), and justice (gerechtigkeit). This is due to several factors: a) the legal substance governing PETI, b) the lack of firmness among law enforcement officials, and c) the legal culture of the community regarding PETI activities, while law enforcement facilities remain adequate. Criminal sanctions for PETI are regulated under Article 158 of Law No. 3 of 2020 concerning Mineral and Coal Mining, which carries a maximum penalty of 5 (five) years imprisonment and a maximum fine of IDR 100 billion. Based on Article 80 paragraph 1 letter (a) of the Criminal Procedure Code (KUHAP) under Law No. 20 of 2025, PETI perpetrators may pursue Restorative Justice. While Restorative Justice in ordinary crimes involves a settlement between the victim and the perpetrator, in environmental crimes committed by PETI, Restorative Justice can be facilitated through environmental Non-Governmental Organizations (NGOs), following the doctrine of Christopher Stone. There is a pressing need for government regulations to determine who represents the environment as a legal subject and how fines can be distributed for post-mining reclamation.
PERLINDUNGAN HUKUM TERHADAP ANAK DIBAWAH UMUR DARI JUDI ONLINE BEDASARKAN UNDANG-UNDANG PERLINDUNGAN ANAK Fahrudin, Irvan; Shodiq, MD; Ismed, Mohamad
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2407

Abstract

Online gambling can be categorized as a cybercrime,because its criminal acts are carried out using the internet and computers. The occurrence of online gambling stems from the misuse of technological advancements, where gambling is conducted without face-to-face interaction and can instead be done online. Moreover, its payment transactions can be made via bank transfer, which makes it difficult for law enforcement officers to trace the perpetrators of online gambling. The victims of online gambling are not only adults and the elderly, but also include children. Children themselves are national assets that must be nurtured and protected by both the government and the law. In this regard, the author establishes the main issue, namely: The form of legal protection for children and the implementation of child protection laws to achieve justice and protect children from online gambling. For this thesis, the author uses a normative legal research method, which focuses more on written legal rules and the applicable system of norms, such as legislation and legal doctrines. This method examines how the law should be applied based on existing legal norms and principles, rather than how the law is actually implemented in society (a normative–empirical study).
IMPLEMENTASI SISTEM PEMBUKTIAN TERBALIK DALAM TINDAK PIDANA PENCUCIANUANG DI INDONESIA Umam, Chotibul; Chandra, Tofik Yanuar; Ismed, Mohamad
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 2 (2026): SINERGI : Jurnal Riset Ilmiah, February 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i2.2409

Abstract

The issue examined in this thesis concerns the analysis of the implementation and challenges in applying the reverse burden of proof system in money laundering crimes in Indonesia, using the Law Enforcement Theory and the Proof Theory. The reverse burden of proof system is a special mechanism in criminal procedural law that obliges the defendant to prove that the assets alleged are not derived from criminal acts, as regulated in Articles 77 and 78 of Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering Crimes. The method used in this research is normative legal research conducted as an effort to obtain the necessary data related to the problem. The data used consists of secondary data and tertiary legal materials. In addition, primary data is also used to support the secondary legal materials. Data analysis is carried out using qualitative juridical analysis methods. The research results show that the implementation of the reverse burden of proof system has a clear legal basis and is limited and balanced, where the Public Prosecutor remains obligated to prove the elements of the crime of money laundering, while the defendant is burdened with the obligation to explain the origin of their wealth. There are several rulings where judges have given defendants the opportunity to prove ownership of the wealth, but based on the evidence submitted at trial, the panel of judges concluded that the defendants could not prove that the wealth was obtained through lawful acts or did not originate from a crime or offense. This construction does not eliminate the presumption of innocence but serves as a special instrument to strengthen evidence in complex cases. However, its implementation still faces various challenges, including potential conflicts with human rights protection principles, the absence of uniform technical guidelines, disparities in judicial interpretation, and limited capacity of officials in financial investigations. Therefore, strengthening technical regulations and enhancing law enforcement capacity are necessary to ensure this system operates optimally and aligns with the principles of the rule of law.