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All Journal Lentera Hukum Spektrum Hukum Unifikasi: Jurnal Ilmu Hukum LAW REVIEW TANJUNGPURA LAW JOURNAL Widya Yuridika JURNAL HUKUM MEDIA BHAKTI PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Yudisial Jurnal Penelitian Hukum - Fakultas Hukum Universitas Gadjah Mada Transparansi Jurnal Ilmiah Ilmu Administrasi Pena Justisia: Media Komunikasi dan Kajian Hukum Majalah Ilmiah Warta Dharmawangsa SABDAMAS Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Esensi Hukum Tadulako Master Law Journal Aktual Justice Collegium Studiosum Journal Jurnal Lemhannas RI Transnational Business Law Journal Prosiding Seminar Hukum Aktual Fakultas Hukum Universitas Islam Indonesia Lex Prospicit LEX OMNIBUS : JURNAL HUKUM TATA NEGARA DAN ADMINISTRASI NEGARA MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI Jurnal KIK-AK
P. Karo, Rizky Pratama
Universitas Pelita Harapan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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INTERPRETASI HAKIM DAN RASA KEADILAN MASYARAKAT Karo Karo, Rizky
Jurnal Yudisial Vol. 16 No. 3 (2023): DISPARITAS PUTUSAN
Publisher : Komisi Yudisial RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29123/jy.v16i3.652

Abstract

Majelis hakim pemeriksa perkara FS di tingkat kasasi Mahkamah Agung telah menjatuhkan putusan pemidanaan yang berbeda dengan putusan FS di pengadilan negeri dan di pengadilan tinggi. Vonis hakim pada Putusan Nomor 813 K/Pid/2023 (putusan kasasi FS) memperbaiki Putusan Pengadilan Tinggi  DKI Jakarta menjadi menjatuhkan pidana kepada terdakwa FS tersebut dengan pidana penjara seumur hidup. Putusan kasasi FS menimbulkan pro dan kontra di masyarakat. Putusan kasasi FS dianggap mencederai rasa keadilan masyarakat. Rumusan masalah dalam analisis ini adalah bagaimana hubungan antara interpretasi dan independensi hakim dengan pemenuhan rasa keadilan masyarakat dalam putusan kasasi FS. Penelitian ini menggunakan metode penelitian normatif. Hasil penelitian menjabarkan bahwa putusan kasasi FS merupakan putusan yang wajib dihormati oleh pelbagai pihak, baik FS, keluarga FS, keluarga korban, dan masyarakat. Majelis hakim tingkat kasasi melakukan interpretasi hukum sistematis dan futuristik dalam memberikan vonis karena salah satu pertimbangannya ialah dengan mendasari Undang-Undang Nomor 1 Tahun 2023 tentang Kitab Undang Undang Hukum Pidana (KUHP). Interpretasi ini juga merupakan kewenangan hakim Mahkamah Agung untuk hanya memeriksa judex juris. Mahkamah Agung tidak memeriksa fakta dan bukti perkara melainkan memberikan interpretasi dan konstruksi hukum terhadap fakta yang telah diperiksa oleh judex facti baik di pengeadilan negeri dan pengadilan tinggi.
The Ideal Punishment for Corporations that False the Brand of the Theory of Dignified Justice Rizky Karo Karo; Debora Pasaribu; Irene Puteri A.S Sinaga; Arnoldus Pawe
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 2 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i2.3346

Abstract

The corporation is an organized collection of persons and/or wealth, whether it is a legal entity or non-legal entity [Article 1 point 1 of Supreme Court Regulation No. 13 of 2016). Corporations are established to seek profit / profit unlawfully. Marks are one of the intellectual property rights protected by Law No. 20 of 2016 concerning Marks and Geographical Indications (Law 20/2016). Trademark rights holders are protected by Law 20/2016 from counterfeiting acts. This paper will discuss penalties both regulated in Law 20/2016 or will be regulated in Law Number 1 of 2023 concerning the Criminal Code [KUHP (Law 1/2023)] concerning corporate punishment. The formulation of the problem raised is how is the ideal punishment for corporations that falsify the perspective brand of dignified justice theory? The research method used is the normative juridical method. The author uses secondary data in the form of primary legal material, secondary legal material, and tertiary. And the author uses qualitative analysis to come up with a conclusion. The result of the study, namely the theory of dignified justice, is a theory initiated by Teguh Prasetyo, Professor of the Faculty of Law, Universitas Pelita Harapan, this theory is based on Pancasila and aims to humanize humans (nge wong ke wong-in Javanese). The Criminal Code (Law 1/2023) provides guidance on the requirements for corporations that can be criminally liable. Based on the Criminal Code (Law 1/2023), the criminal for corporations is the main crime in the form of fines, and additional crimes. Meanwhile, based on Law 20/2016, imprisonment and/or fines may be  imposed, for example: sentenced to a maximum of 5 (five) years imprisonment and/or a maximum fine of  Rp2,000,000,000.00 (two billion rupiah). The ideal crime & in accordance with the theory of dignified justice for the corporation is the criminal fine, and destruction of goods from the counterfeited brand, as well as the revocation of licenses.
The Provision of Licensed Financial Technology Lending From The Perspective of Cyber Law and Criminal Law in Indonesia Karo Karo, Rizky; Prasetyo, Teguh
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6559

Abstract

This study undertakes an examination of the enforcement of legal provisions pertaining to licensed Financial Technology (FinTech) Lending, specifically from the vantage point of cyber law and criminal law. Furthermore, this article aims to provide an analytical framework and to educate users of FinTech lending regarding the legal liabilities that arise under both cyber law and criminal law within this domain. This research employed a normative juridical approach. The study exclusively utilized secondary data, comprising the 1945 Constitution, Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 regarding Information and Electronic Transactions (the ITE Law), and Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (IL 4/2023). This data underwent a qualitative analysis. FinTech lending providers bear criminal liability should they be found to have committed criminal acts under the Electronic Information and Transactions Law (UU ITE). It is therefore incumbent upon these providers to conduct their electronic operations in strict adherence to the principles of cyber law. Furthermore, the Financial Services Authority (OJK) is empowered to impose administrative sanctions upon FinTech lending providers proven to have misused personal data, in accordance with Indonesia Law Number 4 of 2023
ANALISIS ARGUMENTASI HUKUM DAN RATIO DECIDENDI DALAM SENGKETA PPN DI PENGADILAN PAJAK PADA PUTUSAN PENGADILAN PAJAK NOMOR : PUT-005266.16/2023/PP/M.XIB Olina Rizki Arizal; Rizky Karo Karo
MALA IN SE: Jurnal Hukum Pidana, Kriminologi, dan Viktimologi Vol. 2 No. 2 (2025): MALA IN SE: Jurnal Hukum Pidana, Kriminologi Dan Viktimologi (October)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/mis.v2i2.316

Abstract

The resolution of tax disputes in court is not without its challenges, one of which is the complexity of formulating legal arguments. This study aims to analyze the Tax Court Judge's Decision on the VAT dispute involving PT. Cipta Dwi Busana and examine strong legal arguments in the VAT dispute at the Tax Court of PT. Cipta Dwi Busana. The method used in this research is normative juridical. This study analyzes Decision No. PUT-005266.16/2023/PP/M.XIB of 2024, with legal sources drawn from laws related to taxation and Value Added Tax (VAT). The analysis technique involves linking primary legal sources with supporting theories and literature, including books and journals, and is presented descriptively. The results of this study indicate that Decision No. PUT-005266.16/2023/PP/M.XIB of 2024 fully granted PT. Cipta Dwi Busana's appeal against the Director General's Decision, based on taxation laws and legal arguments. The arguments referenced include PMK 32/PMK.010/2019, Law of the Republic of Indonesia Number 42 of 2009, Articles 1 Paragraphs 17 and 19, and Government Regulation of the Republic of Indonesia Number 1 of 2012.
PERAN PENGADILAN PAJAK DALAM MENYELESAIKAN SENGKETA PAJAK MELALUI MEDIA ELEKTRONIK BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 80 TAHUN 2019 Harsojono Sukmana; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.286

Abstract

Government Regulation Number 80 of 2019 concerning Tax Administration has brought a breath of fresh air in tax reform in Indonesia, especially in terms of resolving tax disputes. One of the significant innovations introduced is the use of information technology, where the Tax Court is increasingly playing an active role in resolving tax disputes through electronic media. Although the use of electronic media in resolving tax disputes has many benefits, such as time and cost efficiency, as well as increased accessibility, there are several problems that need to be considered, namely laws and regulations, even though there is Government Regulation Number 80 of 2019, more detailed implementing regulations are still needed to regulate various technical aspects of the implementation of hearings electronically. The method used as a reference by the researcher is the normative approach. The normative approach is an approach that involves the analysis of theories, concepts, legal principles, and laws and regulations (State Approach) contained in the main legal materials related to this research. In resolving disputes in trade through electronic systems in accordance with the role of the Tax Court in resolving tax disputes through electronic media, it is increasingly strategic in order to realize a fair, effective, and efficient tax system. With the support of adequate laws and regulations and joint efforts from all stakeholders, it is hoped that the resolution of tax disputes in Indonesia can run better.
TINDAK PIDANA PERPAJAKAN DALAM PRESPEKTIF HUKUM PIDANA DAN HUKUM PAJAK Hendharto Oetomo; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 1 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Juni)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i1.287

Abstract

In some cases of tax-related criminal acts, the actions often involve offenses categorized as general crimes that conflict with the Criminal Law (KUHP). This study aims to analyze and examine the regulations concerning tax-related crimes in relation to the Criminal Law and to identify the obstacles encountered in prosecuting perpetrators of tax-related criminal acts in Indonesia. The research method used is a normative juridical approach, aimed at understanding, reviewing, and analyzing legal principles in a structured manner using normative textual instruments such as specific laws, the Criminal Code, and relevant literature. The results of this study indicate that tax-related criminal acts are not only associated with the provisions of the General Tax Provisions Law (UU KUP), but may also involve the Criminal Law when tax crimes extend to broader domains, such as causing state losses. In simpler terms, severe tax violations, such as fraud or forgery, can be considered general crimes and are subject to criminal sanctions as regulated in the Criminal Law. Additionally, there are still numerous factors hindering the prosecution of tax-related crimes, such as the complexity of tax regulations, instances of abuse of power and corruption, and the lack of taxpayer awareness to comply with applicable rules.
OPTIMALISASI PENERAPAN HUKUM PIDANA PENCUCIAN UANG DALAM MENJERAT PELAKU TINDAK PIDANA PERPAJAKAN (Studi kasus putusan pengadilan Rinaldus Andry Suseno) Immanuel Titus; Rizky Karo Karo
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.292

Abstract

This research is based on the complexity of white-collar crimes involving illegal taxation and money laundering as an attempt to disguise the proceeds of crime. Tax crimes are often only subject to administrative sanctions, making the approach through Law Number 8 of 2010 concerning the Prevention and Eradication of Money Laundering a more effective legal strategy. This research aims to analyze the application of money laundering articles to perpetrators of tax crimes and assess the effectiveness of this approach in the Indonesian legal system. The research method used is a case study with a normative-juridical approach, using secondary data in the form of court decisions and related laws and regulations. The results show that in the Rinaldus case, the court successfully proved the link between tax crimes as a predicate crime and money laundering as a follow-up. This strategy allows law enforcement officials to ensnare the perpetrator with the threat of harsher penalties and confiscate assets derived from the crime. The conclusion of this research is that the application of money laundering criminal law has proven effective in strengthening law enforcement against tax crimes and increasing the deterrent effect, while also demonstrating progressive developments in the Indonesian economic criminal law system.
Co-Authors Abednego Ozora Abraham Ethan Albar, Rafsi Azzam Hibatullah Amanda Fitri Yana Anastasia Pritahayu Ratih Daniyati Arnoldus Pawe Arnoldus Pawe Arnoldus Pawe Asri Winnie Irawati Sularto Bernice Bernice Brandon Hartanto Christine Susanti Debora Pasaribu Debora Pasaribu Debora Pasaribu Debora Pasaribu, Debora Dian Laksmi Dewi, Cokorde Istri Dian Parluhutan Dwi Putra Nugraha Dwi Putra Nugraha Erwin Firmansyah Erwin Firmansyah Faisal Alif Bima Saputra Giovani, Ryan Graceyana Jennifer Graceyana Jennifer Harsojono Sukmana Hendharto Oetomo Hosiana Daniel Adrian Gultom Immanuel Titus Indah Sriulina br. Ginting Indah Sriulina br. Ginting Irene Puteri A. S. Sinaga Irene Puteri A.S Sinaga Irene Putri A. S. Sinaga Jeremiah Maximillian Laza Kumagap, Elsa Finelia Laurenzia Luna M. Naufal Shidqi Dhiyaulhaq Morita Christallago Naufan Mufti Sudarmono Nindyatami, Pawestri Olina Rizki Arizal Prasetyo, Teguh Pricilia, Vena Reinaldy Reisia Palmina Brahmana Renee Lim Respati, Yossi Niken Ridawati br. Tarigan Samuel Kaban Solavide Sebastian, Agnes Serlly Waileruny Setiadinata, Natasha Shafira Marsa Sharon Rheinata Sri Purnama Stefana, Violent Ester Steven Steven Sugianto, Joanne Natasha Sukardi, Ellora Sundah, Pierre Mauritz Surya Lung Teguh Prasetyo Vanesia Ciayadi Kwang Velliana Tanaya Vincensia Esti Purnama Sari Vitto Andhika Putra Willy Wendy Fernando Yoshin Nainggolan Zahra