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All Journal JURNAL ILMIAH ADVOKASI Law_Jurnal Journal Recht Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Rony Andre Christian Naldo
Universitas Simalungun
Law, Crime, Criminology & Criminal Justice

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EFFECTIVENESS OF IMPLEMENTING SANCTIONS BASED ON ARTICLE 38 OF LAW NUMBER 16 OF 2009 FOR TAXPAYERS Putri Esta Napitu; Rony Andre Christian Naldo; Muldri P.J. Pasaribu
Jurnal Ilmiah Advokasi Vol 12, No 2 (2024): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v12i2.5527

Abstract

Taxes are an important source of revenue for the Government, collected from taxpayers. Income tax is one type of tax collected from taxpayers in the city of Pematang Siantar and Simalungun Regency. Therefore, it is expected that every taxpayer (WP) has legal awareness to fulfill their legal obligations such as filing tax returns. The legal fact is that every year there is a decreasing legal awareness among taxpayers, as they neglect their legal obligations. Given this legal fact, it is necessary to effectively enforce sanctions based on Article 38 of Law Number 16 of 2009. This research discusses the effectiveness of tax sanction enforcement. Accordingly, this research focuses on examining the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009 for taxpayers in the city of Pematang Siantar and Simalungun Regency who fail to file tax returns. 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 enforcement of sanctions based on Article 38 of Law Number 16 of 2009 has not been effective yet. This ineffectiveness is related to the application of the ultimum remedium principle. Additionally, there are 6 (six) factors that can influence the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009. Key Words: Effectiveness, Sanctions, Taxpayers
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
Co-Authors Andri Rinaldi Sembiring Desi Novita Sari Panjaitan Diarmin Saragih Donal Tambunan Elpina Elpina Elpina Endoko Saragih Feburanto Hutagaol Henry David Bintang Tobing Hisarma Saragih James Pasaribu, Muldri Pudamo Mesdiana Purba Muldri P.J. Pasaribu Ohmen Sauri Onan Siregar Parlaungan Silalahi Putri Esta Napitu Rajaingat Saragih Rini Syarifah Panggabean Ronald Alex Firdaus Sigiro Srikandi Karmeli Lusia Sianipar Tugono Tugono