Articles
Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province
Zainudin Hasan;
Simanjuntak, Abelia Duta;
Monica
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher
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DOI: 10.37275/oaijss.v6i4.166
Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay. This study aimed to analyze tax crimes committed by unscrupulous tax personnel in Lampung province. This research is a qualitative observational study and uses a literature study. Secondary data such as laws and regulations, legal theory, and doctrine are used to explain legal phenomena. This study highlights the phenomenon of tax crime in the Bengkulu and Lampung DGT areas. There are five suspects in tax crimes during 2021. In addition, there is also an investigation into the alleged criminal act of garbage retribution corruption at the Bandarlampung Environment Agency (DLH) for the 2019, 2020, and 2021 fiscal years. The legal basis used in settlement of criminal acts in the field of taxation is Law Number 6 of 1983 concerning general provisions and tax procedures and their amendments. In addition, the norms of criminal acts in the field of taxation also include provisions contained in the Criminal Code and other laws and regulations. In conclusion, corruption is an act of enriching oneself or others, which can harm the economy and state finances. Legal subjects of corruption can be corporations and civil servants.
Pancasila Dan Hak Asasi Manusia: Perspektif Menuju Manusia Yang Adil Dan Beradab
Zainudin Hasan;
Dodi Setiawan;
Angga Bela Dinata;
Erlangga Adnus;
Andre Agape Lumban Gaol
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 2 No. 2 (2024): Juni : Jurnal Publikasi Ilmu Hukum
Publisher : Lembaga Pengembangan Kinerja Dosen
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DOI: 10.59581/deposisi.v2i2.3048
This article discusses the role of Pancasila in interpreting human rights and its implications in building a just and civilized society. The background covers the importance of Pancasila as the foundation of Indonesia's state ideology. The problem formulation is how Pancasila interprets human rights and its implications for the development of a just and civilized society. The discussion highlights the interpretation of each Pancasila principle regarding human rights and its impact in creating an inclusive and just environment. The conclusion is that Pancasila provides a solid philosophical foundation for the recognition and protection of human rights, ensuring that every individual has the right to live in freedom, equality, and dignity, in accordance with Pancasila values. It is hoped that understanding and applying Pancasila values can help build a just, civilized, and prosperous society.
Peran Serta Masyarakat dalam Melestarikan Budaya Lokal sebagai Identitas Bangsa untuk Menjaga Keutuhan NKRI
Zainudin Hasan;
Ahmad Farhan NP;
Alvarian L Tobing;
Hazbullah Indra Rajasa;
Ramadhan Fariz Nugraha;
Wahyu Ramadhan Herpa
Doktrin: Jurnal Dunia Ilmu Hukum dan Politik Vol. 2 No. 3 (2024): Juli : Jurnal Dunia Ilmu Hukum dan Politik
Publisher : Lembaga Pengembangan Kinerja Dosen
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DOI: 10.59581/doktrin.v2i3.3158
Bhinneka Tunggal Ika is very inherent for us Indonesian citizens. Bhinneka Tunggal Ika is a defense of harmony between each tribe, respecting differences while also strengthening Indonesia's identity profile which has existed for a long time. The development of the globalization era can bring more modern changes to people's lifestyles, especially in Indonesia. The development of the era of globalization itself makes people tend to choose new cultures that are considered simpler than the local culture in Indonesia. Preserving Indonesian culture and customs is an important aspect in the lives of indigenous peoples, because indigenous peoples are still synonymous with a lifestyle based on local customs. Therefore, this article aims to explain efforts to preserve Indonesian culture in the era of globalization. The method used in this research is qualitative with the data collection technique being library research, where the author examines several library sources as references in this writing. The results of this research show that it is very important to preserve Indonesian culture and traditional communities. In current developments, information has become very influential on human thinking patterns. To overcome this, there needs to be awareness, especially among the younger generation, of the importance of local culture as national identity and being able to preserve and maintain local culture. Efforts to preserve and preserve Indonesian culture are carried out in two ways. That is; cultural experience and cultural knowledge.
Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province
Zainudin Hasan;
Simanjuntak, Abelia Duta;
Monica
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher
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DOI: 10.37275/oaijss.v6i4.166
Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay. This study aimed to analyze tax crimes committed by unscrupulous tax personnel in Lampung province. This research is a qualitative observational study and uses a literature study. Secondary data such as laws and regulations, legal theory, and doctrine are used to explain legal phenomena. This study highlights the phenomenon of tax crime in the Bengkulu and Lampung DGT areas. There are five suspects in tax crimes during 2021. In addition, there is also an investigation into the alleged criminal act of garbage retribution corruption at the Bandarlampung Environment Agency (DLH) for the 2019, 2020, and 2021 fiscal years. The legal basis used in settlement of criminal acts in the field of taxation is Law Number 6 of 1983 concerning general provisions and tax procedures and their amendments. In addition, the norms of criminal acts in the field of taxation also include provisions contained in the Criminal Code and other laws and regulations. In conclusion, corruption is an act of enriching oneself or others, which can harm the economy and state finances. Legal subjects of corruption can be corporations and civil servants.
PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU TINDAK PIDANA KORUPSI DANA TUNJANGAN KINERJA KEJAKSAAN NEGERI BANDAR LAMPUNG: Bambang Hartono 1 Zainudin Hasan 2 Wilsa Syahira 3
Hartono, Bambang;
Hasan, Zainudin;
Wilsa Syahira
PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Vol 12 No 1 (2024): PERAHU (PENERANGAN HUKUM) : Jurnal Ilmu Hukum
Publisher : Universitas Kapuas
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DOI: 10.51826/perahu.v12i1.1081
ABSTRACT Corruption is a form of dishonesty or criminal act committed by a person or an organization entrusted with a position of power, to obtain illicit profits or abuse of power for one's personal gain. The problem in this research is what was the factor that caused the perpetrator to commit the criminal act of corruption in the performance allowance funds of the Bandar Lampung State Prosecutor's Office (Decision Study Number: 16/Pid.Sus-TPK/2023/PN.Tjk) Article 2 paragraph (1) Jo. Article 18 paragraph (1) of Law Number 31 of 1999 concerning the Eradication of Corruption Crimes as amended by Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning the Eradication of Corruption Crimes Jo. Article 55 paragraph (1) 1 of the Criminal Code Jo. Article 64 paragraph (1) 1 of the Criminal Code, Law Number 46 of 2009 concerning Corruption Crime Courts, Law Number 8 of 1981 concerning Criminal Procedure Law and other relevant statutory regulations, adjudicates This case decided to sentence the defendant to a prison sentence of 7 (seven) years and 6 (six) months minus the time the defendant was in custody, with an order that the defendant remain in detention.
Criminological Review of the Crime of Theft with Violence in Bandar Lampung
Hasan, Zainudin;
Fitaloka, Dinda Aura;
Ramadhani, Fadilla Rizka;
Ismayleyda, Zahra;
Pasha, Riska Kurnia
QISTINA: Jurnal Multidisiplin Indonesia Vol 3, No 1 (2024): June 2024
Publisher : CV. Rayyan Dwi Bharata
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DOI: 10.57235/qistina.v3i1.2353
Theft with violence is a criminal act that often occurs in society. This action not only harms the victim materially, but also emotionally and psychologically. The implications of violent theft in the justice system are very important to consider, because this relates to justice and the protection of society. A review of violent theft shows that these acts are often committed by perpetrators from low socio-economic backgrounds and are often involved in other criminal activities. Implications for the justice system include a fair and effective law enforcement process, as well as the need for rehabilitation for perpetrators so they can return to society as productive individuals. The research method used is normative juridical by approaching rules, regulations, norms and all policies in force in Indonesia relating to the scope of violent theft. The results of this research show that the crime of theft with violence is in positive law. The crime of theft with violence is regulated in Article 365 of the KUHP which states that it is punishable by imprisonment for 9 (nine) years. Theft is preceded, accompanied or followed by violence or threats of violence. is threatened with imprisonment for a maximum of twelve years if it is committed at night in a closed yard, if it is committed by two or more people, if it is committed by two or more people, if it enters the house by breaking or using a fake key and if the act results in serious injury. A maximum prison sentence of up to 15 (fifteen) years is threatened if the act results in death.
Pertanggungjawaban Pidana Pelaku Tindak Pidana Yang Membantu Peserta Dalam Tes Masuk Calon Aparatur Sipil Negara (CASN) Dengan Bantuan Elektronik (Studi Putusan Nomor: 702/Pid.Sus/2022/Pn.Tjk)
Hasan, Zainudin;
Bagaskara, Demas Kurnia
Journal of Law, Education and Business Vol 2, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata
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DOI: 10.57235/jleb.v2i2.2144
Tes masuk Calon Aparatur Sipil Negara (CASN) di Indonesia merupakan salah satu proses seleksi yang penting dalam rekrutmen pegawai negeri sipil (PNS). Tes masuk CASN merupakan salah satu tahap dalam sistem rekrutmen PNS yang bertujuan untuk memastikan bahwa calon yang terpilih memiliki kualifikasi, kompetensi, dan integritas yang sesuai dengan jabatan yang akan diemban.Salah satu kasus akses ilegal dalam tes CASN di Indonesia yang diadili oleh pengadilan di Indonesia adalah kasus yang diadili oleh Pengadilan Negeri Tanjung Karang dengan nomor perkara 702/Pid.Sus/2022/PN.Tjk. Dalam putusan tersebut menyatakan Terdakwa I Indra Gunawan,S.T bin Nur Syahrianto, Terdakwa II Mohammad Rizki Alam bin Hartawan Alam dan Terdakwa III Muhammad Reza Akbar bin Sandra Putraz Sebagaimana diatur dalam Pasal 46 ayat (1) Juncto pasal 30 ayat (1) Undang- undang Republik Indonesia nomor 19 tahun 2016 tentang perubahan atas Undang - undang Republik Indonesia nomor 11 tahun 2008 tentang informasi dan transaksi Elektronik Juncto Pasal 55 ayat ke-1 KUHP. Permasalahan yang akan dibahas dalam permasalahan ini yaitu, Bagaimana cara pelaku melakukan tindak pidana membantu peserta dalam tes masuk Calon Aparatur Sipil Negara (CASN) dengan menggunakan bantuan elektronik dalam kasus yang diteliti (Putusan Nomor 702/Pid.Sus/2022/Pn.Tjk)? serta Bagaimana pertanggungjawaban pidana terhadap pelaku tindak pidana yang membantu peserta dalam tes masuk Calon Aparatur Sipil Negara (CASN) dengan menggunakan bantuan elektronik dalam kasus yang diteliti (Putusan Nomor 702/Pid.Sus/2022/Pn.Tjk)? Metode penelitian yang digunakan yaitu yuridis normatif dan pendekatan empiris, menggunakan data sekunder dan primer, yang diperoleh dari studi kepustakaan dan studi lapangan, dan analisis data dengan analisis yuridis normatif. Hasil penelitian tentang Tindak Pidana membantu peserta dalam tes CASN menggunakan bantuan elektronik Putusan Nomor 702/Pid.Sus/2022/Pn.Tjk, dengan semakin canggihnya media elektronik memberikan kemudahan setiap orang untuk melakukan banyak hal, namun disisi lain tidak terlepas dari dampak negatif. Dari hasil wawancara kepada pihak pihak terkait mengatakan bahwa semakin mudah akses media elektronik, justru memberikan peluang orang orang untk berbuat curang salah satunya dalam tes CASN melalui media elektronik. Kemudian pertanggungjawaban pidana dalam tes CASN Putusan Nomor 702/Pid.Sus/2022/Pn.Tjk membuat terdakwa harus menerima sanksi hukuman 1 tahun penjara dan denda masing masing Rp.10.000.000 dengan ketentuan jika denda tidak dibayar maka akan diganti dengan pidana kurungan selama 1 bulan. Saran yaitu pentingnya edukasi kepada masyarakat luas tentang perbuatan yang menyimpang yang dapat merugikan orang banyak dan untuk pemerintah agar lebih meningkatkan sistem keamanan atau aplikasi yang digunakan sebagai media untuk tes masuk CASN agar dapat meminimalisir kecurangan yang terjadi di penerimaan CASN.
Tanggung Jawab dan Perlindungan Hukum bagi Notaris Secara Perdata Terhadap Akta yang Telah Dikeluarkan
Hasan, Zainudin;
Efendi, Aulia Putri;
Setiawan, M Rio Darma
Journal of Law, Education and Business Vol 2, No 2 (2024): Oktober 2024
Publisher : CV. Rayyan Dwi Bharata
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DOI: 10.57235/jleb.v2i2.3016
Pembuktian perkara adalah untuk menentukan hubungan hukum yang sebenarnya terhadap pihak-pihak yang berperkara. Pembuktian dilakukan tidak saja terhadap peristiwa-peristiwa atau kejadiankejadian saja, melainkan juga terhadap adanya sesuatu hak juga dapat dibuktikan. Pada dasarnya hanya hal-hal yang menjadi perselisihan saja yang perlu dibuktikan. Menurut Pasal 1867 KUHPerdata, Akta dapat berupa Akta Otentik atau Akta di bawah tangan, Kekuatan Hukum Akta Notaris Sebagai Alat Bukti Otentik Dalam Gugatan Perdata adalah sempurna dan mengikat, sehingga tidak perlu dibuatkan atau ditambah dengan alat bukti lainnya, Akta tersebut tetap exsis yang di batalkan adalah isi dari Akta tersebut (hubungan hukumnya). Akta Otentik merupakan implementasi dari Pasal 1368 KUHPerdara, Pasal 38 Undang-Undang Jabatan Notaris Nomor 2 Tahun 2014 tentang perubahan atas Undang-Undang Nomor 30 Tahun 2004 Tentang Jabatan Notaris jo Pasal 165 HIR dan Pasal 285 RBg. Tanggung Jawab Notaris atas Akta yang Dibuatnya Sebagai Alat Bukti Otentik Dalam Gugatan Perdata, seorang Notaris secara moril harus bertanggung jawab atas Akta yang dibuatnya oleh karena ia dipercaya untuk menyusun dan merumuskan keinginan para pihak di dalam Akta. Bentuk Akta tersebut dapat dipertanggung jawabkan secara hukum dan tidak bertentangan dengan undang-undang, kesusilaan dan ketertiban umum.
Analisis Pertimbangan Hakim Dalam Menjatuhkan Sanksi Pidana Terhadap Residivis Yang Memperjualbelikan Narkotika Golongan I: (Studi Putusan Nomor: 483/Pid.Sus/2021/Pn Mgl)
Nopeyan Smith;
Aswin Surapati;
Bonny Triatna;
Jimmi Santoso;
Zainudin Hasan
Gudang Jurnal Multidisiplin Ilmu Vol. 1 No. 6 (2023): GJMI - DESEMBER
Publisher : PT. Gudang Pustaka Cendekia
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DOI: 10.59435/gjmi.v1i6.198
Narkotika sintetis dan semi-sintetis baik yang berasal dari tanaman maupun bukan tanaman dapat mengurangi kesadaran, rasa, nyeri, dan ketergantungan. Penyalahgunaan narkotika merupakan tindakan ilegal. Penelitian ini mengkaji tentang apa yang menyebabkan residivis narkotika golongan I melakukan residivis, seperti pada Putusan Nomor: 483/Pid.Sus/2021/PN Mgl, dan bagaimana hakim menentukan sanksi pidana. Penelitian ini menggunakan pendekatan hukum normatif dan empiris dengan menggunakan data sekunder dan primer. Studi kepustakaan menghasilkan data sekunder, sedangkan studi lapangan dan wawancara menghasilkan data primer. Analisis data yang digunakan adalah analisis hukum kualitatif. Berdasarkan Putusan Nomor: 483/Pid.Sus/2021/PN Mgl, (1) Faktor Internal: faktor mental dan hilangnya kepercayaan mendorong pelaku untuk kembali menggunakan dan mengedarkan narkotika sehingga menimbulkan ketergantungan dalam jangka panjang. Faktor Eksternal: Masalah keluarga (komunikasi dan pengawasan yang buruk). Kembali ke pergaulan penyalahguna narkotika. (3) Kegagalan pembinaan di lembaga pemasyarakatan. Hakim menjatuhkan pidana penjara selama 10 tahun dan denda sebesar Rp. 2.000.000,00 karena menjual narkotika golongan I tanpa izin. Putusan Nomor: 483/Pid.Sus/2021/PN Mgl berdasarkan Pasal 114 ayat (2) UU Narkotika dan faktor non yuridis bahwa perbuatan terdakwa sangat berdampak pada kesehatan fisik dan mental masyarakat.
Regulasi Penggunaan Teknologi Blockchain Dan Mata Uang Kripto Sebagai Tantangan Di Masa Depan Dalam Hukum Siber
Zainudin Hasan;
Wiryadi Wiryadi;
Arkaan Fadhulrrahman;
Muhammad Dimas;
Ronald Dzaky Al Jabbar
Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA Vol. 2 No. 2 (2024): Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar
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DOI: 10.55606/birokrasi.v2i2.1163
Blockchain, originally developed as the technology behind cryptocurrencies such as Bitcoin, has gained attention for its potential to revolutionize cybersecurity. It offers a promising solution to the vulnerabilities of centralized systems by decentralizing data storage and implementing advanced encryption techniques. Blockchain technology and cryptocurrencies have presented significant challenges in the realm of cyber law to regulate them in the future, varying blockchain and crypto regulatory approaches in various countries, including regulations on crypto exchanges, ICOs, and compliance with anti- money laundering ( AML) regulations. and getting to know customers (KYC). explores the issue of data protection in blockchain transactions and i ts implications for cyber law, as well as the legality and enforcement of smart contracts. the impact of cryptocurrency use on cyber law, including challenges in tax compliance, law enforcement, and consumer protection. In the midst of various complexities regarding the direction of regulation of blockchain technology and cryptocurrencies in cyber law. with blockchain technology and cryptocurrencies and prepare views to face future challenges.