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All Journal Substantive Justice International Journal of Law JOURNAL OF SCIENCE AND SOCIAL RESEARCH Pena Justisia: Media Komunikasi dan Kajian Hukum Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Law_Jurnal JURNAL ILMIAH GLOBAL EDUCATION SENTRI: Jurnal Riset Ilmiah SWARNA DEVOTE: Jurnal Pengabdian Masyarakat Global SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum International Asia Of Law and Money Laundering (IAML) Legalpreneur Journal JGEN : Jurnal Pengabdian Kepada Masyarakat SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum SASI JPPM : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Sitompul, Ariman
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Comparison Of Criminal Sanctions Against Sexual Harassers In Indonesia And Malaysia Satar, Abdul; Surnada, Surnada; Sitompul, Ariman
Legalpreneur Journal Volume 2, No. 2 April 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v2i2.4225

Abstract

State on sexual harassment. This article uses normative research methods with a legislative approach and a comparative approach to the laws of Indonesia and Malaysia. Based on the results of the analysis conducted by the state of Indonesia and Malaysia have similarities in defining sexual harassment. Sexual harassment is part of sexual violence in the form of sexual acts through physical and non-physical touch with the target sexual organs or sexuality of the victim. Sexual harassment through physical touch in the form of poking or touching parts of the body. Sexual harassment in Indonesia is regulated by Law Number 12 of 2022 concerning the crime of sexual violence, while the criminal law on sexual harassment in Malaysia is regulated by the Anti-Sexual Harassment Law 2022. The threat of punishment for perpetrators of sexual violence in Indonesia is the highest 12 (twelve years) and/ or a maximum fine of Rp300, 000, 000.00 (three hundred million rupiah). While the threat of punishment for perpetrators of sexual violence in Malaysia is the highest 10 years or a fine or both.
Transfer Of Billing Rights To Third Parties In The Banking System Sitompul, Ariman
Legalpreneur Journal Volume 1, No. 2 April 2023
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i2.3134

Abstract

In the banking world, the implementation of Cessie is generally due to Old creditors requiring financing so that the operational implementation of their business continues to run. In the provision of bank credit should be made in a written form, and the bank must have confidence in the ability and ability of the debtor customer obtained from the results of both internal and external assessments , capabilities, both capital,as well as collateral and business prospects of the debtor customer. The implementation of cessie according to Article 613 of the Civil Code is carried out on receivables on behalf of the old creditor, to the new creditor on the debt of the debtor by making a cessie deed, either an authentic deed or a deed under the hand with the obligation to be notified to the debtor or in writing approved and recognized by the debtor. With legal consequences receivables switch from the old creditor to the new creditor.
Labor Law Protection Due To Termination Of Employment Due To The Covid 19 Pandemic Irawan, Irawan; Sitompul, Ariman; Simamora, Melky Suhery
Legalpreneur Journal Volume 1, No. 1 October 2022
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i1.2640

Abstract

At the beginning of the Covid-19 pandemic, the implementation of policies regarding large- scale social restrictions had a very significant impact on companies in North Sumatra. Sources of data used in this study are primary and secondary data. The data analysis method used in this study is descriptive qualitative. Based on the results of the study, the conclusion in this study is the regulation of termination of employment due to the covid-19 pandemic which is regulated in Law Number 11 of 2020 concerning job creation, namely by reason of efficiency because the first in the provisions of Article 154 a paragraph of the job creation law states that "the company performs efficiency, either followed by the closure of the company or not followed by the closure of the company due to the company experiencing losses". The collective agreement is the result of a final agreement that should not be contested in the future from both the workers and employers. Termination of employment due to COVID-19 in Indonesia, the average layoff is not because the company is closed or closed, but because of the implementation of Work from Home which is a recommendation from the government.   
Legality Camat And Lurah In Publishing Land Administration In Medan City Batubara, Hirsan; Luis, Rafnila; Vincen, Vincen; Sitompul, Ariman
Legalpreneur Journal Volume 2, No. 2 April 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v2i2.4292

Abstract

In carrying out land registration, Head of Land Office assisted by PPAT and other officials assigned to carry out certain activities according to Government regulations and legislation (Government Regulation No. 24 Year 1997 article 6 paragraph 2). What other officials mean in implementing land registration according to Government Regulation Number: 24 of 1997 article 6 paragraph 2 is the official Government that controls the state of the area concerned (village heads, Village Heads and Camat). One of the policies taken by the government to serve and meet community needs in making PPAT deed in areas where there is not enough PPAT or to serve certain groups of people in making certain PPAT deed then the minister appoints regional officials as temporary PPAT or special PPAT. Lurah dan Camat appointed to serve the creation of the deed in areas that have not enough PPAT as a temporary patch. In accordance with Government Regulation Number: 24 of 2016 on Regulation PPAT, Lurah and Camat as government officials at the level bottom has an important role in supporting the achievement of legal certainty land rights in land registration activities. The role of the headman and Sub-Head is considered very influential to increase ownership of land rights at the district level. The purpose of this study is to identify the legality of the role of Lurah and Camat as a temporary land deed officer at the district level. This research using empirical and normative methods. Data collection techniques that the authors use is the author's experience and literature research. Data analysis techniques used is data collection, data presentation and conclusion.
Comparison of Transfer Pricing methods and their application in disputed tax cases in Indonesian courts Besdy, Besdy; Pony, Pony; Abraham, Abraham; Sitompul, Ariman
Legalpreneur Journal Volume 2, No. 2 April 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v2i2.4402

Abstract

Transfer pricing is a trending topic of taxation in various worlds, not least in Indonesia. Directorate General of Taxation  is very aggressive to supervise and monitor the practices of transfer pricing conducted by the taxpayer, because it is not just a case of fictitious tax refunds and tax realtor practices that erode the potential for state revenue from taxes, but the practice of tax evasion in the process transfer pricing is also considered a lot of harm to tax revenue. Transfer pricing practice is actually a common practice and commonly practiced by companies group companies. However, this can be a crucial issue when setting transfer prices is not in accordance with the principle of fairness and business prevalence (PKKU / arm's length principle) which regulated in the Indonesian transfer pricing regulations.. The taxpayer is given the freedom to use their own discretion in deciding the most appropriate method of measuring the transfer price. However, this leads to inconsistencies in the methods applied to arm's length transactions similar by entities from similar industries. Loopholes in this area are vulnerable to tax evasion practices since decades ago. This paper aims to compare the available methods for measurement transfer pricing. 
PENYELESAIAN PERKARA PERDATA MELALUI GUGATAN SEDERHANA (SMALL CLAIM COURT) PADA STUDI KASUS PUTUSAN NO. 11/PDT.G.S/2023/PN.JKT.PST Moina, Moina; Sahputra, Rilawadi; Sitompul, Ariman
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4635

Abstract

Abstract: This research aims to analyze the application of law in the settlement of small claims in cases of default based on a case study No. 11/Pdt.G.S/2023/PN.Jkt.Pst between PT Digital Commerce Indonesia as the Plaintiff and PT Ezone Asia Indonesia as the Defendant. The dispute arose due to the Defendant's negligence in paying the remaining payment of Rp 317,659,365 for electronic goods and office equipment that had been received according to the 2019 sales and purchase agreement. This research uses a descriptive-analytical method with a normative juridical approach, and relies on literature studies as the main data source. The main focus is on the technical implementation of procedures, changes in the claim value limit, and legal innovations such as the use of the e-court system and the introduction of verstek and verzet mechanisms. The results of the study indicate that the application of PERMA No. 4 of 2019 in this case provides greater flexibility in the process of resolving small-value civil cases. The Central Jakarta District Court succeeded in resolving the case efficiently, quickly, and simply without sacrificing substantial justice. This is evident in the clarity of the decisions, the short resolution time, and its compliance with applicable legal norms. Thus, the small claims system, as stipulated in Supreme Court Regulation No. 4 of 2019, has proven effective in increasing public access to justice and providing responsive legal solutions to the dynamics of small-value civil disputes.Keyword: Simple Lawsuit, Breach of Contract, PERMA No. 4 of 2019, Sale and Purchase Agreement, Effectiveness of the Judiciary.Abstrak: Penelitian ini bertujuan untuk menganalisis penerapan hukum dalam penyelesaian gugatan sederhana terhadap kasus wanprestasi berdasarkan studi kasus perkara No. 11/Pdt.G.S/2023/PN.Jkt.Pst antara PT Digital Commerce Indonesia sebagai Penggugat dan PT Ezone Asia Indonesia sebagai Tergugat. Sengketa timbul akibat kelalaian Tergugat dalam melunasi sisa pembayaran sebesar Rp 317.659.365 atas barang elektronik dan peralatan kantor yang telah diterima sesuai perjanjian jual beli tahun 2019. Penelitian ini menggunakan metode deskriptif-analitis dengan pendekatan yuridis normatif, serta mengandalkan studi kepustakaan sebagai sumber data utama. Fokus utama tertuju pada implementasi teknis prosedur, perubahan batas nilai gugatan, serta inovasi hukum seperti penggunaan sistem e-court dan pengenalan mekanisme verstek dan verzet. Hasil penelitian menunjukkan bahwa penerapan PERMA No. 4 Tahun 2019 dalam perkara ini memberikan fleksibilitas yang lebih besar dalam proses penyelesaian perkara perdata bernilai kecil. Pengadilan Negeri Jakarta Pusat berhasil menyelesaikan perkara secara efisien, cepat, dan sederhana tanpa mengorbankan keadilan substansial. Hal ini terlihat dari kejelasan putusan, waktu penyelesaian yang singkat, serta kesesuaian dengan norma hukum yang berlaku. Dengan demikian, sistem gugatan sederhana sebagaimana diatur dalam PERMA No. 4 Tahun 2019 terbukti efektif dalam meningkatkan akses terhadap keadilan bagi masyarakat, serta memberikan solusi hukum yang responsif terhadap dinamika sengketa perdata bernilai kecil.Kata kunci: Gugatan Sederhana, Wanprestasi, PERMA No. 4 Tahun 2019, Perjanjian Jual Beli, Efektivitas Peradilan
SOSIALISASI STRATEGI KOMUNIKASI EFEKTIF DALAM KAMPANYE ANTI-PERUNDUNGAN DI SEKOLAH MENENGAH Simon, Jhon; Luthfi, Muhammad; Syauqi, Teuku Muhammad; Sitompul, Ariman
JPPM : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1, No 2 (2025): Maret
Publisher : Compart Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63854/jppm.v1i2.53

Abstract

Perundungan atau bullying merupakan salah satu permasalahan serius di lingkungan pendidikan, khususnya di tingkat sekolah menengah, yang dapat berdampak negatif terhadap kesehatan mental, perkembangan sosial, serta prestasi akademik siswa. Upaya pencegahan perundungan tidak hanya memerlukan pendekatan hukum dan kebijakan sekolah, tetapi juga membutuhkan strategi komunikasi yang efektif agar pesan anti-perundungan dapat diterima dengan baik oleh seluruh warga sekolah, khususnya peserta didik. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman siswa, guru, dan pihak sekolah mengenai pentingnya strategi komunikasi yang empatik, persuasif, dan kolaboratif dalam menyampaikan pesan anti-perundungan. Kegiatan dilaksanakan melalui sosialisasi interaktif dan pelatihan komunikasi berbasis simulasi yang melibatkan siswa dan guru sebagai peserta aktif. Materi yang disampaikan mencakup konsep dasar komunikasi interpersonal, elemen komunikasi yang efektif, serta strategi kampanye sosial berbasis nilai empati dan toleransi. Hasil kegiatan menunjukkan adanya peningkatan kesadaran peserta terhadap dampak negatif perundungan serta kemampuan mereka dalam menyampaikan pesan-pesan positif secara lebih efektif melalui media verbal dan nonverbal. Kegiatan ini diharapkan dapat menjadi model penguatan komunikasi antarsiswa dan antarwarga sekolah dalam mencegah serta menangani perundungan secara lebih humanis dan berkelanjutan.
PENCEGAHAN KEKERASAN TAWURAN PELAJAR/REMAJA DI KELURAHAN BAGAN DELI KECAMATAN MEDAN BELAWAN Kusbianto, Kusbianto; Sitompul, Ariman; Azmi, Syariful; Sahputra, Rilawadi; Ruslan, Ruslan; Simamora, Melky Suheri; Sitompul, Rina Melati; Arif, Ahmad Ridho; Sipayung, Edi Setiawan
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4976

Abstract

Community service in bagan deli district is a district located in the city of medan which is a distance of 22.5 km for 32 minutes from Dharmawangsa University. Community service is a follow - up between the cooperation that has been done between the University of Dharmawangsa with KPPI in medan belawan district office. This activity was carried out by socializing the law with the theme “Prevention of teenage brawl violence in Bagan Deli Village”. This theme is a very important issue to be conveyed and known so that the public knows the legal consequences of violence among adolescents. The service team carried out this service as a form of concern for the people of bagan deli village by discussing the theme of Service and the service team did not provide restrictions to participants to provide questions with problems of preventing teenage brawls. This service was held on October 22, 2025 by meeting directly with the participants by conducting stages, namely preparation, implementation, and results. The results of the implementation of these activities were evaluated by the pengabdi team on community knowledge about brawl prevention after the pengabdi team socialized so that the information submitted to the community could be accepted as a whole.
Judex Facti Consistency in Imposing Theft with Weights: A Review of Cassation Decision Number 1585 K/Pid/2025 Sitompul, Ariman; Bayu Dwi Arya, Muhammad
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 3 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i3.139

Abstract

This study examines in depth the consistency of judex facti in the application of Article 363 Paragraph (1) 3 of the Criminal Code related to theft with weighting based on Cassation decision number 1585 K/Pid/2025. The focus of the study is directed not only to the appropriateness of the application of material and formal legal norms, but also to the correctness of Juridical considerations, the objectivity of the assessment of facts, as well as the harmonization of decisions between the District Court, the High Court and the Supreme Court. Through normative legal research methods with statute approach, conceptual approach, and case approach, this research explores how the structure of legal considerations is built at each judicial level and how the quality of legal reasoning affects the final decision.The results showed that the Supreme Court expressly upheld the application of the law by judex facti, especially in terms of proving the element of entering the house at night without permission and taking goods that are carried out when the owner is sleeping, so that all elements of Article 363 Paragraph (1) 3 of the Criminal Code are fulfilled. The Supreme Court also considered that the imposition of a criminal sentence of 10 months in prison by the District Court and which was reinforced by the High Court was in accordance with the provisions of Article 197 Paragraph (1) letter f of the Criminal Procedure Code, because the judges of First Instance and appeal had proportionately considered the aggravating and mitigating circumstances of the defendant.This study also found that the public prosecutor's objection in the Cassation application, which basically questioned the severity of the crime, it cannot be justified according to law because the assessment is the domain of judex facti authority and does not include Cassation grounds as stipulated in Article 253 Paragraph (1) of the Criminal Procedure Code. Thus, the Supreme Court reaffirmed the fundamental principle that Cassation only checks the application of the law, not corrects the appreciation of facts or the degree of conviction, unless there is a real error.Overall, this study confirms the importance of consistency in the application of law between judex facti and judex juris to maintain legal certainty, substantive justice, and the credibility of the criminal justice system. Consistency is a crucial element in forming decisions that are not only formally valid, but also morally and rationally legitimate. Therefore, this Cassation ruling is a concrete example of how the Supreme Court exercises the function of judicial supervision (judicial control) within the limits of its authority without intervening in the discretionary space of judges of First Instance and appeal.
Consideration of Judges in PPh Correction Disputes Article 23: Review of PK Decision Number 5360/B/PK/CHD/2024 Sitompul, Ariman
International Asia Of Law and Money Laundering (IAML) Vol. 4 No. 4 (2025): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v4i4.144

Abstract

This article analyzes in depth the legal considerations of the Supreme Court in the judicial review decision (PK) number 5360/B/PK/Chjk/2024 relating to the dispute over the correction of Income Tax (PPh) Article 23 on the payment of the coal selling commission by PT Arzara Baraindo Energitama to PT Maceral Energitama. The dispute stems from differences in interpretation between taxpayers and tax authorities regarding the juridical character of the payment, whether it is a remuneration for services included in the object of withholding income tax Article 23, disguised dividends, or not both. The Directorate General of taxes determined the correction on the basis that the payment was not supported by evidence of the provision of real services and did not qualify as a deductible expense under the tax provisions.The Tax Court, through the previous ruling, confirmed that the coal selling commission did not meet the characteristics of Service Remuneration as stipulated in Article 23 of the Income Tax Law and was also not a dividend as referred to in Article 4 paragraph (1) letter g of the Income Tax Law. However, the court retained the correction of the DGT because the payment did not meet the criteria for deductible expenses under Article 6 paragraph (1) of the Income Tax Law. The Supreme Court in the PK level affirms Judex Facti consideration by stating that the subject matter of the dispute is closely related to the assessment of facts, so it is beyond the scope of the PK examination which can only be submitted on the basis of real errors, errors of judges, or the discovery of new evidence (novum).Through the approach of normative legal research and analysis to the construction of judges ' considerations, this article finds that the Supreme Court affirms important legal positions: (1) PK cannot be used to re-examine the facts that have been examined in the trial of the previous level; (2) the economic substance of a transaction becomes a valid basis for making tax corrections; and (3) evidence related to the character of the transaction and the existence of services is within the taxpayer's burden. This ruling has significant practical implications for the consistency of the application of tax law, the legal certainty of tax administration, as well as the limitation of judicial authority in tax disputes.
Co-Authors Abraham Abraham Adiputra, Adiputra Agung Dwi Laksono Aisyah Aisyah Ardyan, Ardyan Arif, Ahmad Ridho Azhary Lubis, Muhammad Dhobit Azmi, Syariful Batubara, Hirsan Bayu Dwi Arya, Muhammad Besdy, Besdy Desranta, Vincent Fahrizal S.Siagian Gayo, Sabela Guntari, Suryani Hasbi, Mhd. Hasibuan, Edi Saputra Irawan Irawan Jamillah Jamillah, Jamillah Kusbianto, Kusbianto Lubis, Andi Hakim Lubis, Rafnila Luis, Rafnila Mary, Dina Maswandi MELKI SUHERY SIMAMORA Miftahuddin Miftahuddin Moina, Moina Muhammad Luthfi Mulyanta Sembiring, Dedek Nurhayati Nurhayati Pony, Pony Pranoto, Agus Rina Melati Sitompul Ruslaan, Ruslan Ruslan Ruslan Sahputra, Rilawadi Saputra, Iqbal Satar, Abdul Serimin Pinem Sianipar, Mangatur Ruhut Banuara Simamora, Melky Suheri Simamora, Melky Suhery Simon, Jhon Sipayung, Edi Setiawan Sirait, Mangatur Surnada, Surnada Syauqi, Teuku Muhammad Syawal Lubis, Muhammad Syukur Siregar, Abdul Vincen, Vincen Winarko, Bagus Yuanda, Eryanto Pangaftu Yudha, Nano Eka Zuliah, Azmiati Zulyadi , Rizkan