Claim Missing Document
Check
Articles

Legis Ratio of Tax Imposition to the Transfer of Land Rights through Instruction Suarda, I Gede Widhiana; Prakoso, Bhim; Setiawan, Khafid
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7338

Abstract

Inheritance is a legal event that occurs when a person dies. Inheritance is the process of transferring inheritance from the deceased heir to heirs who are related by blood and marriage to the heir. When a person dies, this creates a legal consequence, namely how the management and continuation of rights and obligations as a result of a legal event due to the death of a person is regulated by inheritance law. Assets obtained from inheritance receipts are one form of additional economic capacity that can be received by a person as regulated in Law Number 36 Year 2008. Problem formulation 1) What is the basis for imposing Tax on heirs to the object of inheritance? 2). Does the imposition of taxes on heirs meet the principles of justice? The methodology used is normative juridical, with a statutory approach, a conceptual approach, and. historical approach. Conclusion That the taxation legis ratio using this approach is a fundamental basis on a philosophical basis which justifies the state to collect taxes as enforceable in the sense of having authority with coercive power. Taxes have become the backbone of a very dominant development wheel. Whereas the imposition of tax on the heirs on the object of inheritance does not meet the principles of justice and benefit to the heirs, because the heirs are subject to BPHTB twice. Suggestion The government should review the products of legislation related to the imposition of taxes with legal considerations that meet the legal objectives of the purpose of imposing taxes on the community. Especially the regulation regarding the determination of NPOPTKP for objects obtained from inheritance in order to take into account the economy of the community because the income level of the community is different.
Administrative Errors With Potential to Harm State Finances Based on Legal Audit by The State Prosecutor Pribadi, R. Iman; Widhiana Suarda, I Gede; Efendi, Aan
UNES Law Review Vol. 6 No. 3 (2024): UNES LAW REVIEW (Maret 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1764

Abstract

Corruption crimes in government procurement of goods and services, such as bribery, price mark-ups, and manipulation of bidding processes, can disrupt good governance, cause financial losses to the state, and diminish public trust in the government. Therefore, legal audits by the State Prosecutor play a crucial role in preventing financial losses to the state and identifying administrative errors that potentially harm state finances based on the results of such legal audits. The research findings indicate that the legal audit by the State Prosecutor in avoiding financial losses to the state through the Prosecution is governed by the Cooperation Agreement between the Ministry of Home Affairs, the State Prosecutor, and the Indonesian National Police. This audit involves receiving reports or complaints from the public, verifying with supporting evidence, providing written notices of handling outcomes, and protecting the identity of the reporters. The steps of the legal audit include ensuring objectives, planning, data confidentiality, document collection and analysis, report preparation, result exposition, and result delivery to the applicants. These stages also involve auditing findings analysis, compliance evaluations, decision feasibility assessments, and considerations for further legal actions, all aimed at maintaining integrity and accountability in governance. The State Prosecutor uses legal audits to ensure legal compliance and identify errors that could harm state finances. They determine indications of criminal acts or legal violations and assess sufficient evidence to support allegations of violations. During the audit process, the State Prosecutor looks for irregularities or legal non-compliance related to public fund management, financial misconduct, and other administrative violations involving state finances.
Administrative Errors With Potential to Harm State Finances Based on Legal Audit By The State Prosecutor Pribadi, R. Iman; Widhiana Suarda, I Gede; Efendi, Aan
UNES Law Review Vol. 6 No. 3 (2024): UNES LAW REVIEW (Maret 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1781

Abstract

Corruption crimes in government procurement of goods and services, such as bribery, price mark-ups, and manipulation of bidding processes, can disrupt good governance, cause financial losses to the state, and diminish public trust in the government. Therefore, legal audits by the State Prosecutor play a crucial role in preventing financial losses to the state and identifying administrative errors that potentially harm state finances based on the results of such legal audits. The research findings indicate that the legal audit by the State Prosecutor in avoiding financial losses to the state through the Prosecution is governed by the Cooperation Agreement between the Ministry of Home Affairs, the State Prosecutor, and the Indonesian National Police. This audit involves receiving reports or complaints from the public, verifying with supporting evidence, providing written notices of handling outcomes, and protecting the identity of the reporters. The steps of the legal audit include ensuring objectives, planning, data confidentiality, document collection and analysis, report preparation, result exposition, and result delivery to the applicants. These stages also involve auditing findings analysis, compliance evaluations, decision feasibility assessments, and considerations for further legal actions, all aimed at maintaining integrity and accountability in governance. The State Prosecutor uses legal audits to ensure legal compliance and identify errors that could harm state finances. They determine indications of criminal acts or legal violations and assess sufficient evidence to support allegations of violations. During the audit process, the State Prosecutor looks for irregularities or legal non-compliance related to public fund management, financial misconduct, and other administrative violations involving state finances.
Analisis Yuridis Putusan Pemidanaan Terhadap Tindak Pidana Terorisme (Putusan Nomor 79/Pid.Sus/2020/PN.Jkt.Tim) Herlangga, Armanda; Suarda, I Gede Widhiana; Nugroho, Fiska Maulidian
PUSKAPSI Law Review Vol 2 No 1 (2022): June 2022
Publisher : Pusat Pengkajian Pancasila dan Konstitusi (PUSKAPSI) FH UNEJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3100.625 KB) | DOI: 10.19184/puskapsi.v2i1.30320

Abstract

This study examines the decision number: 79/Pid.Sus/2020/PN.Jkt.Tim in a case of criminal action of terrorism. This type of research is a normative legal research. The approaches used are the legal, case, and conseptual ones. The results showed that based on Decision Number: 79/Pid.Sus/2020/PN.Jkt.Tim found that the public prosecutor was not careful in formulating the charges, the indictment of the Public Prosecutor is not in accordance with the actions that have been carried out by the defendant as stated in the Terrorism Law. The public prosecutor does not meet the requirements in making an indictment as regulated in the provisions of Article 143 paragraph (2) of the Criminal Procedure Code regarding the formal and material requirements in making an indictment in a criminal act that is charged to the defendant. And based on the decision in Decision Number: 79/Pid.Sus/2020/PN.Jkt.Tim, the judge's consideration is not in accordance with what was done by the defendant who considered that the defendant had attempted to commit a criminal act of terrorism as stated in the facts revealed by the trial in the decision number: 79/Pid.Sus/2020/PN.Jkt.Tim.
Analisis Pertimbangan Hakim dalam Tindak Pidana Pajak (Studi Putusan No. 3839/Pid.Sus/2020/PN Mdn) Ramadhani, Kyagus; Widhiana, I Gede; Nugroho, Fiska Maulidian
JURNAL ANTI KORUPSI Vol 12 No 1: Mei 2022
Publisher : PUSAT KAJIAN ANTI KORUPSI FAKULTAS HUKUM UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jak.v4i1.31927

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk mengetahui bagaimana pertanggungjawaban pidana korporasi terhadap tindak pidana pajak berdasarkan Peraturan Jaksa Agung No. 28 Tahun 2014 tentang Pedoman Penanganan Perkara Pidana dengan Subjek Hukum Korporasi dan untuk mengetahui tepat atau tidaknya pertimbangan hakim pada putusan No. 3839/Pid.Sus/2020/PN Mdn yang menjatuhkan pidana terhadap direktur Commanditaire Vennotschap atas penerbitan faktur pajak fiktif. Metode penelitian menggunakan metode yuridis normatif. Kesimpulan dari penelitian ini yaitu: (1) Peraturan Jaksa Agung RI No. 28 Tahun 2014 tentang Pedoman Penanganan Perkara Pidana dengan Subjek Hukum Korporasi mengatur apabila terdapat undang-undang yang tidak mengatur korporasi sebagai subjek hukum, maka pertanggungjawaban pidana dikerahkan kepada pengurus korporasi (2) Pertimbangan majelis hakim dalam Putusan No. 3839/Pid.Sus/2020/PN Mdn ditemukan adanya amar putusan yang menyatakan bahwa Terdakwa Afrizal terbukti secara sah dan meyakinkan melakukan tindak pidana penyertaan walaupun dalam dakwaan kedua Jaksa Penuntut Umum tersebut tidak ditemukan adanya delik penyertaan. KUHAP tidak mengatur bahwa putusan pemidanaan harus sesuai dengan tuntutan Penuntut Umum karena hal tersebut termasuk dalam ranah kewenangan hakim untuk memutus sesuai fakta persidangan serta keyakinan dalam memberikan pemidanaan.
Penegakan Hukum Tindak Pidana Pencucian Uang dalam Penyalahgunaan Investasi Aset Kripto Nurcholis, Manggala Rizal; Suarda, I Gede Widhiana; Prihatmini, Sapti
JURNAL ANTI KORUPSI Vol 11 No 2: November 2021
Publisher : PUSAT KAJIAN ANTI KORUPSI FAKULTAS HUKUM UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jak.v3i2.26765

Abstract

Inovasi dalam pengembangan teknologi alat tukar memunculkan aset kripto yang awalnya berfungsi sebagai uang digital. Aset kripto menawarkan inovasi dengan minat dan peran manusia, dengan hal ini berarti tanpa harus melewati otoritas bank sentral dalam pengoperasian dan pembuatannya. Namun dalam Undang-Undang Nomor 7 Tahun 2011 tentang Mata Uang menyebutkan bahwa mata uang yang diterima oleh Indonesia hanya Rupiah, mengakibatkan aset kripto diganti sebagai uang. Disisi lain keidentikan aset kripto dengan anonimitas (tanpa identitas) serta pseudonimitas (identitas palsu), membuat aset kripto sebagai wadah alat untuk menciptakan ancaman atas tindak tindak pidana tindak pidana uang. Dengan menggunakan penelitian hukum yuridis-normatif, penelitian ini menemukan permasalan-permasalahan yang memungkinkan bahkan timbul sebagai tindak pidana terhadap inovasi investasi aset kripto. Masalah-permasalahan tersebut, diantaranya adalah keberadaan aset sebagai uang di Indonesia serta dasar penjeratan bagi pelaku tindak pidana pencucian uang dalam investasi aset kripto. Penelitian ini juga mengungkapkan kepastian hukum perkembangan atas inovasi dalam aset kripto yang masih kabur serta investasi hukum, baik terhadap status uang pada aset kripto yang menyebabkannya tindak pidana pencucian uang. di antaranya adalah keberadaan aset kripto sebagai kategori uang di Indonesia serta penjeratan bagi pelaku tindak pidana tindak pidana uang dalam aset kripto. Penelitian ini juga mengungkapkan kepastian hukum perkembangan atas inovasi dalam aset kripto yang masih kabur serta investasi hukum, baik terhadap status uang pada aset kripto yang menyebabkannya tindak pidana pencucian uang. diantaranya adalah keberadaan aset kripto sebagai kategori uang di Indonesia serta penjeratan bagi pelaku tindak pidana tindak pidana uang dalam aset kripto. Penelitian ini juga mengungkapkan kepastian hukum perkembangan atas inovasi dalam aset kripto yang masih kabur serta investasi hukum, baik terhadap status uang pada aset kripto yang menyebabkannya tindak pidana pencucian uang. Kata Kunci: Aset kripto, Uang, Tindak pidana pencucian uang, Kekosongan Hukum
Pertanggungjawaban Pidana Korporasi: Analisis UU Perbankan dan Tanggungjawab Bank atas Kejahatan Karyawan Hariyono, Dwiki Agus; Suarda, I Gede Widhiana; Samosir, Samuel Saut Martua
JURNAL ANTI KORUPSI Vol 11 No 1: Mei 2021
Publisher : PUSAT KAJIAN ANTI KORUPSI FAKULTAS HUKUM UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jak.v3i1.27572

Abstract

Tindak Penelitian normatif ini bertujuan untuk meneliti doktrin pertanggungjawaban pidana korporasi yang ada dalam Undang-Undang No. 7 Tahun 1992 diubah menjadi Undang-Undang No. 10 Tahun 1998 tentang Perbankan serta meneliti pertanggungjawaban sebuah bank terhadap kejahatan dari karyawannya. Penelitian ini menggunakan metode deduksi dan bahan hukum dianalisis secara kualitatif. Hasil penelitian yang didapat menjelaskan dalam Undang-Undang No. 7 Tahun 1992 diubah menjadi Undang-Undang No. 10 Tahun 1998 tentang Perbankan terdapat satu doktrin pertanggungjawaban pidana korporasi yang dapat ditemukan pada Pasal 46 ayat (2) yaitu vicarious liability doctrine. Apabila dibandingkan dengan peraturan perundang-undangan lain yang mengatur korporasi sebagai subjek hukum pidana dan dapat dimintai pertanggungjawaban pidana sebut saja Undang-Undang No. 8 Tahun 1999 tentang Perlindungan Konsumen dan Undang-Undang No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup ketiga peraturan tersebut formulasi pertanggungjawaban pidana korporasi memiliki perbedaan dalam hal pembebanan pertanggungjawaban secara pidana dan sanksi pidana yang dapat dikenakan, kemudian apabila karyawan melakukan kejahatan maka bank atau korporasi tidak dapat dimintai pertanggungjawaban secara pidana hanya sebatas sanksi administratif.
Corporal Punishment in Educational Context: Criminal Law Regulatory Framework Suyudi, Godeliva Ayudyana; Tanuwijaya, Fanny; Suarda, I Gede Widhiana; Wijaya, Glenn
Jurnal Kajian Pembaruan Hukum Vol. 3 No. 2 (2023): July-December 2023
Publisher : University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jkph.v3i2.32630

Abstract

Teachers may impose sanctions or Corporal Punishment on students for educational purposes. In several cases, the Corporal Punishment action taken by the teacher resulted in the imposition of criminal sanctions on the teacher. This paper describes the perspective of criminal law settlement in Corporal Punishment cases. This paper uses the normative juridical research method, which examines the application of positive legal norms. Hence, this paper interprets the corresponding law in the means of textually. Furthermore, researchers use a conceptual framework to illustrate a teacher’s professional duties and Corporal Punishment. Finally, this research uses qualitative descriptive analysis supported by a case approach. This research found that applying life skill-based and contextual learning methods may prevent the aftermath of teachers’ Corporal Punishment. Teachers, carrying out their professional duties, may avoid criminal charges for Corporal Punishment if these actions do not exceed reasonable limits, which result in student losses, both physically and psychologically. The functionalization of criminal law may be prevented using ultimum remedium in resolving Corporal Punishment cases. This may occur in settlement through restorative justice, which involves various parties in the educational process. Alternatively, criminal law settlement may be used in Corporal Punishment cases. Judges may apply the concept of individualized punishment in imposing sanctions on teachers who are proven guilty of Corporal Punishment. Finally, this paper recommends a psychological intervention to assess educators’ mental capacity. This may take form through periodic assessments to determine the competence of teachers as educators.
The Criminal Liability of Spreading Fake News on Social Media in Indonesia Santoso, Sinung Teguh; Tanuwijaya, Fannny; Suarda, I Gede Widhiana
Indonesian Journal of Law and Society Vol 4 No 1 (2023): International Business and Crimes in Modern Society
Publisher : Faculty of Law, University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijls.v4i1.30555

Abstract

The spread of fake news on social media raises many legal problems in Indonesia. These legal problems are mainly seen in the formulation of the law as well as in the law enforcement area. Legal problems related to the spread of fake news must be resolved at the level of legislation, policy, and law enforcement because it negatively impacts someone. In addition, studies on the spread of fake news in the Indonesian context are still overlooked. Therefore, reviewing the regulation on criminal liability for those who spread fake news on social media in Indonesia is very important. The doctrinal legal research methodology investigated three main issues discussed in this article. First, the current study shows that the act of spreading fake news on social media cannot be charged with Article 28 of the Indonesia Law Number 19 of 2016 concerning amendments to Law Number 8 of 2011 concerning Information and Electronic Transactions. Second, from several Indonesian court decisions studied, judges in deciding cases of spreading fake news on social media applied Law Number I of 1946 concerning Criminal Law. Lastly, related to criminal law reform, spreading fake news on social media should also be regulated by the Information and Electronic Transactions Laws.
Restorative Approaches to Managing Children in Conflict with the Law Anwar, Iryana; Prihatmini, Sapti; Azizah, Ainul; Suarda, I Gede Widhiana
Jurnal Ilmu Hukum Kyadiren Vol 6 No 1 (2024): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v6i1.193

Abstract

This study investigates the regulation of action sanctions through a restorative approach for children in conflict with the law (ABH) within the juvenile criminal justice system in Indonesia. The objective is to analyze the alignment of these regulations with the principles of child protection and restorative justice. Utilizing a normative juridical method that incorporates statutory and conceptual approaches, the findings indicate that Article 82 of the Juvenile Criminal Justice System Law (SPPA Law) embodies a restorative justice approach, striving to balance community protection with the rehabilitation of ABH. However, the implementation is suboptimal, and many ABH continue to receive prison sentences. This suggests that the principles of the best interests of the child, the right to development, and respect for children’s views have not been adequately upheld. There is a need for further refinement of action sanctions to better align with restorative justice and address the needs of ABH.
Co-Authors Afifah Nur Azizah Ahmad Al Farobi Gomila Putra Ahmad Fahrudin Aida, Lutfi Nur Ainul Azizah Alfalah Naufal Yufianda Andriani Naftali, Septina Angga Wardana Anwar, Iryana Arief Amrullah, M. Awaludin Marwan Azizah, Afifah Nur A’an Efendi Bayu Dwi Anggono Bayu Dwi Anggono Dina Tsalist Wildana, Dina Tsalist Dominikus Rato Efendi, Aan Ermanto Fahamsyah Evan Hamman Fajrin, Nabila Fanny Tanuwijaya Fendi Setyawan Fendi Setyawan Firman Floranta Adonara, Firman Floranta Fiska Maulidian Nugroho Gautama Budi Arundhati, Gautama Budi Godeliva Ayudyana Suyudi Habi Burrohim Hariyono, Dwiki Agus Heqqy Rioscar Bramanta Herlangga, Armanda I Nyoman Gede Surya Mataram Islamy, Billy Pahlevy Ismail Ismail Kapanadze, Maia Mardianto, Cuk Indah Mardiyono Mardiyono Miftahul Huda Moch. Marsa Taufiqurohman Moch. Marsa Taufiqurrohman Moh. Ali Moh. Muhlisin Nugroho, Fiska Maulidian Nurcholis, Manggala Rizal Nurdin Nurdin Nuzulia Kumala Sari Ohoiwutun, Y A Triana Prakoso, Bhim Priambudi, Zaki Pribadi, R. Iman Prihatmini, Sapti Prihatmini, Sapti Putra, Ahmad Al Farobi Gomila Putra, Steinly Suwanto R.A. Rini Anggraini Ramadhani, Kyagus Samuel Saut Martua Samosir Santoso, Sinung Teguh Sari, Pika Setiawan, Ady Nur Setiawan, Khafid Setyawan, Ady Nur Shofi Munawwir Effendi Siagian, Ruben Cornelius Supriyono Supriyono Suwandi, Nur Ainy Amira Puspitaning Taniady, Vicko Tanuwijaya , Fanny Tanuwijaya, Fannny Taufiqurrohman, Moch. Marsa Triana Ohoiwutun Ulfa Elfiah Walters, Reece Wardana, Dendik Surya WIDODO EKATJAHJANA Wijaya, Glenn Wulan Candrakirana, Wulan Y.A. Triana Ohoiwutun, Y.A. Triana Yanuarto, Totok Yurike Inna Rohmawati Ciptaningrum Zaki Priambudi