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All Journal JURNAL ILMIAH ADVOKASI Paulus Law Journal
Rony Andre Christian Naldo
Universitas Simalungun
Law, Crime, Criminology & Criminal Justice

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KONSEP PERTANGGUNGJAWABAN MUTLAK KORPORASI SEBAB KEBAKARAN LAHAN PERKEBUNAN MENGAKIBATKAN ANCAMAN SERIUS Rony Andre Christian Naldo; Mesdiana Purba
Jurnal Ilmiah Advokasi Vol 9, No 2 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i2.2132

Abstract

As a legal subject, in addition to rights holders, corporations are also legal obligations. In carrying out business activities estates, corporations bear a legal obligation to implement the Corporate Governance (Good Corporate Governance / GCG) and the Social Responsibility and Environment (Corporate Social Responsibility / CSR) to the realization of sustainable development. With regard to the legal obligation to implement good corporate governance and CSR activities in the plantation business, the corporation shall not open or tilling the land by burning, as fire plantation corporation can lead to a serious threat to inflict harm the environment. The fact is that on the island of Sumatera, there have been fires on plantations of various corporations resulting in a serious threat, which in Civil Law is an Act Against the Law (PMH) with the consequence of absolute liability to corporations to compensate for environmental losses. This study discusses the concept of absolute corporate accountability because plantation land fires pose a serious threat. This study is prescriptive, using normative legal methods, referring to the legal norms contained in the legislation, using secondary data. This study uses a variety of legal approaches, concepts, legal comparisons, and history. The results of the study concluded that there are 13 (thirteen) concepts related to corporate absolute responsibility because plantation land fires cause a serious threat, and there are still 4 (four) things that are weaknesses.Keywords: Accountability, Corporate, Serious Threats.
Liability of the Directors Cause Not Implementing the Principle of Prudence in Distributing Mudharabah Rajaingat Saragih; Rony Andre Christian Naldo
Jurnal Ilmiah Advokasi Vol 11, No 2 (2023): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v11i2.5042

Abstract

Directors is the organ that represents the sharia bank in carrying out sharia banking business activities, one of which is the distribution of mudharabah financing. Before distributing mudharabah financing to prospective customers who receive the facility, in accordance with the provisions of Article 2 and Article 29 verse (2) of Law Number 10 of 1998 jo. Article 2 and Article 35 verse (1) of Law Number 21 of 2008, Directors representing sharia banks, are obliged to apply the principle of prudence.This research discusses the obligation of Directors representing sharia bank to apply the principle of prudence before distributing mudharabah financing to prospective customers who receive the facility. In this regard, this research is focused on examining the liability of Directors cause not implementing the principle of prudence in distributing mudharabah financing to customers who receive facilities, which resulted in a decline in the health level of sharia bank.This research is prescriptive, using normative juridical methods, with using a statutory approach, and a conceptual approach. The type of data used is secondary data.The results of this research conclude that the liability of Directors for failure to apply the principle of prudence in distributing mudharabah financing to customers who receive facilities which results in a decline in the health level of sharia bank is that sanctions can be applied to Directors in the realm of Civil Law, the application of which does not reduce the application of sanctions in the realm of Penal Law.Key Words: Liability, Director, Prudence
EFEKTIFITAS PROGRAM TAX AMNESTY TERHADAP PENINGKATAN KESADARAN HUKUM  WAJIB PAJAK Rony Andre Christian Naldo; Buyung Buyung; Muldri Pudamo James Pasaribu
Paulus Law Journal Vol. 6 No. 1 (2024): September 2024
Publisher : Fakultas Hukum Universitas Kristen Indonesia Paulus

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Abstract

Abstrak Pemerintah senantiasa berusaha untuk meningkatkan penerimaan dari sektor pajak, yang salah satunya dengan membuat kebijakan Program Tax Amnesty Jilid 1. Program Tax Amnesty Jilid 1 dilaksanakan di seluruh wilayah Indonesia, salah satunya di Kota Pematangsiantar. Program Tax Amnesty Jilid 1 diharapkan efektif meningkatkan kesadaran hukum WP, yang secara otomatis efektif pula meningkatkan penerimaan dari sektor pajak. Penelitian ini bertujuan untuk menganalisis guna mengetahui efektifitas Program Tax Amnesty Jilid 1 terhadap peningkatan kesadaran hukum WP di Kota Pematangsiantar. Penelitian ini merupakan jenis penelitian normatif menggunakan metode yuridis normatif holistik, dengan menggunakan data primer dan data sekunder. Data yang diperoleh dianalisis secara deduktif kualitatif, yang lebih lanjut dianalisis berdasarkan norma hukum dan Teori Efektifitas Hukum yang bersinergis dengan Teori Kesadaran Hukum. Hasil penelitian menyimpulkan bahwa Program Tax Amnesty Jilid 1 di Kota Pematangsiantar belum efektif meningkatkan kesadaran hukum WP, yang terhadap fakta hukum tersebut diajukan 2 (dua) solusi. Abstrac The Government is always traying to increase revenue from the tax sector, one of which is by creating a Tax Amnesty Program Volume 1 policy. The Tax Amnesty Program Volume 1 is implemented in all regions of Indonesia, one of which is in Pematangsiantar City. The Tax Amnesty Volume 1 Program is expected to be effective in increasing Taxpayers’ legal awareness, which will automatically be effective in increasing revenue from the tax sector. This research aims to analyze to determine the effectiveness of the Tax Amnesty Volume 1 Program in increasing the legal awareness of Taxpayers in Pematangsiantar City. This research is a type of normative research, using a holistic normative juridical method, using a primary data and secondary data. The data obtained was analyzed deductively qualitatively, which was further analyzed based on legal norms and Theory of Legal Effectiveness which is synergistic with the Theory of Legal Awareness. The results of the research concluded that the Tax Amesty Program Volume 1 in Pematangsiantar City had not been effective in increasing Taxpayers’ legal awareness, for which 2 (two) solutions were proposed regarding these legal facts.
Co-Authors Buyung Buyung James Pasaribu, Muldri Pudamo Mesdiana Purba Rajaingat Saragih