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Juridical Analysis of The Regulation of NIK as NPWP in The Taxation System in Indonesia Esfandiari, Fitria; Tongat, Tongat; Retno Meilani
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.30533

Abstract

Entering the era of modernization, the government has introduced regulations regarding the use of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP). The purpose of this research is to determine the juridical analysis of the regulation of NIK as NPWP in the Indonesian tax system and to establish the ideal concept of integrating NIK as NPWP in the Indonesian tax system. The research method employed is a juridical-normative approach with a legislative perspective, conceptual approach, and literature study. The results of this research indicate that the regulation of NIK as NPWP will serve as a foundation for the profile of Individual Taxpayers (WP OP). The concept of integration will be carried out by the Minister of Home Affairs, who will provide population data and feedback data from users to the Minister of Finance, which will then be integrated into the tax database. As a result, cooperation will be established in the data management process to align and synchronize NIK with NPWP. This aligns with the concept of Collaborative Governance in achieving One Data Indonesia through the Harmonization of Tax Regulations Act (UU HPP).
Legal Review of Medical Crime: Patient Protection and Professional Responsibility in Medical Practice Thahir, Putri Shafarina; Tongat, Tongat
Audito Comparative Law Journal (ACLJ) Vol. 5 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/aclj.v5i2.33832

Abstract

This article discusses a review of the law related to medical crimes in the context of patient protection and professional responsibility in medical practice in Indonesia. Employing a normative juridical research method, this study combines conceptual analysis with statutory regulation, and there are two main topics studied, namely: (1) What patient rights are protected by law in medical practice in Indonesia and (2) The role of the code of ethics in determining professional responsibilities for practitioners and its relationship to medical criminal law. The first discussion elaborates on patients' fundamental rights protected by various laws and regulations in Indonesia, including the right to information, freedom to consent or refuse medical treatment, confidentiality of information, security and safety, comfort, and compensation. The most important and fundamental legal rules in the health legal system in Indonesia are Law Number 29 of 2004 concerning Medical Practice, Law Number 36 of 2009 concerning Health, Law Number 44 of 2009 concerning Hospitals, Law Number 17 of 2023 concerning Health, and Criminal Code / Kitab Undang-Undang Hukum Pidana (KUHP). The following section explains the crucial role of medical ethics codes in determining the professional responsibilities of medical practitioners, highlighting their intersection with criminal law. For instance, the principle of non-maleficence (not harm) can be linked to criminal negligence if a healthcare professional's actions cause significant patient injury. Similarly, the principle of respect for patient autonomy aligns with the legal requirement for informed consent. By exploring these connections with real-life examples, the article aims to comprehensively understand how law and ethics work together to protect patient rights in Indonesia. The relationship between the code of ethics and medical criminal law is discussed, emphasizing the consequences of ethical violations that can result in criminal sanctions. By analyzing these aspects, this article examines how medical criminal law can achieve justice for patients harmed by rights violations and ensure that the professional responsibilities of medical personnel are fulfilled. Hopefully, this study will improve the quality of health services and more transparent and accountable medical practices in Indonesia.
Management of Islamic Boarding Schools In Deli Serdang Regency (A Multisite Study of Darul Arafah and Fahmussalam Al Aziziyah Islamic Boarding Schools In Deli Serdang) Tongat, Tongat; Nur Nasution , Wahyuddin; Siahaan, Amiruddin
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 001 (2023): Edukasi Islami: Jurnal Pendidikan Islam (Special Issue 2023)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i001.7416

Abstract

This study examines the planning, orientation, grouping, discipline development, special services, recording, evaluation, graduation, and alumni of Darul Arafah and Fahmussalam Al Aziziyah Islamic Boarding Schools. The research uses a qualitative multisite method, using interviews, observations, and studies to collect data. The study found that planning students is done on end-year teachings, orientation involves handovers between parents, and grouping involves separate entry for female and new students. Guidance discipline is provided through mudabbir, OSP, language development, coaching, prayer poles, and taxi. Special services are available for handling super-active students, such as smoking, dropping out, and dating. Recording is done for report cards and diplomas, and evaluation is conducted in each semester using oral, written, mid-semester, and final semester exams. The study also found that Darul Arafah Islamic boarding schools have strong alumni networks, with many existing graduates and alumni spread throughout Indonesia. The study emphasizes the importance of ensuring the validity of data findings and authenticity in research.
Tinjauan Yuridis terhadap Tindak Pidana Persetubuhan dengan Kekerasan pada Anak Tongat, Tongat; Nugrono, Bastianto; Wibowo, Supolo Satyo
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 4 No 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i2.1861

Abstract

The Republic of Indonesia, which is based on Pancasila and the 1945 Constitution, always regulates the behavior of its citizens through a series of regulations that are sourced from law. Cases of child sexual intercourse in this country tend to increase. This is one indicator of the poor quality of child protection. Article 20 of Law Number 35 of 2014 amendments to Law Number 23 of 2002 concerning Child Protection states that: "The State, Government, Regional Government, Community, Family, and Parents or Guardians are obliged and responsible for the implementation of Child Protection." Children who are victims of sexual intercourse will suffer material and immaterial losses that can affect their future lives. There needs to be an optimal effort to improve this condition in accordance with Article 2 Paragraph (3) and (4) of the Law of the Republic of Indonesia Number 4 of 1979 concerning Child Welfare, which states that: "Children have the right to care and protection both during pregnancy and after birth". Children have the right to life protections that can harm or hinder normal growth and development. This research is a normative juridical research that describes in detail social phenomena that are the main problems in everyday life associated with applicable positive criminal law regulations. - other symptoms. This study focuses on secondary data sources obtained from primary legal materials, secondary legal materials and tertiary legal materials. Primary legal materials are in the form of laws and regulations outside the Criminal Code relating to criminal law policy issues against crimes committed against children, such as the Law of the Republic of Indonesia Number 23 of 2002 concerning Child Protection, Law Number 11 of 2012 concerning the Juvenile Justice System which renewed by Law no. 35 of 2014
Tragedi Kanjuruhan dalam Perspektif Komponen Sistem Hukum Friedman: The Tragedy of Kanjuruhan in the Perspective of Friedman's Legal System Components Wulandari, Ainun; Tongat
Fundamental: Jurnal Ilmiah Hukum Vol. 13 No. 2 (2024): Fundamental: Jurnal Ilmiah Hukum
Publisher : Universitas Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/jf.v13i2.303

Abstract

Penelitian ini merupakan penelitian hukum yang mengkaji tentang tragedi Kanjuruhan dalam perspektif komponen sistem hukum Friedman. Tujuan penelitian ini adalah untuk mendeskripsikan dan menganalisis perihal tragedi Kanjuruhan dalam perspektif komponen sistem hukum oleh Friedman yang terdiri dari substansi hukum, struktur hukum dan komponen kultural. Metode penelitian yang digunakan merupakan metode penelitian hukum normatif dengan menggunakan beberapa pendekatan yaitu: 1) Pendekatan perundang-undangan; 2) Pendekatan konsep; dan 3) Pendekatan analisis. Hasil penelitian menunjukan bahwa peristiwa tragedi Kanjuruhan ditemukan banyak pelanggaran yang terjadi jika dikaji dari berbagai faktor, mulai dari faktor pengaturan hukum, faktor penegak hukum serta faktor masyarakat (kultural). Pada komponen sistem hukum yang dikemukakan oleh Friedman, yang terdiri dari komponen substansi hukum (segi aturan hukum), komponen struktur hukum (para penegak hukum), dan komponen kultural hukum yang berkaitan dengan budaya hukum masyarakat. Ketiga komponen sistem hukum tersebut menjadi penentu dari pelaksanaan penegakan hukum yang terjadi dalam masyarakat. Substansi hukum berupa aturan yang berlaku di Indonesia baik yang tertulis maupun yang tidak tertulis. Pada segi struktur hukum yang berpijak pada upaya Aparat Penegak Hukum (APH) sebagai pelaksana dari substansi atau aturan hukum itu sendiri. Pada segi kultural masyarakat, berkaitan erat dengan perilaku dan budaya hidup masyarakat yang ditunjukan terhadap aturan hukum itu sendiri. Orisinalitas, penelitian ini sangat penting untuk dilakukan mengingat belum ada penelitian sebelumnya yang meneliti perihal tragedi Kajuruhan dalam perspektif sistem hukum oleh Friedman yang berkaitan dengan aturan hukum dalam permainan sepak bola, peran penegak hukum, serta respon masyarakat saat peristiwa kegaduhan terjadi.
Hak Kekayaan Intelektual Kolektif dan Indikasi Geografis: Tantangan dan Peluang Bagi Produk Khas Indonesia di Pasar Internasional: Collective Intellectual Property Rights and Geographical Indications: Challenges and Opportunities for Indonesian Unique Products in the International Market Ika Saputri; Tongat
Fundamental: Jurnal Ilmiah Hukum Vol. 13 No. 2 (2024): Fundamental: Jurnal Ilmiah Hukum
Publisher : Universitas Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/jf.v13i2.312

Abstract

Penelitian ini merupakan penelitian hukum yang mengkaji tentang hak kekayaan intelektual kolektif dan indikasi geografis: tantangn dan peluang bagi produk lokal khas indonesia di pasar internasional. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaturan Hak Kekayaan Intelektual terhadap indikasi geografis serta tantangan dan peluang bagi produk lokal khas Indonesia di pasar internasional. Metode yang digunakan dalam penelitian ini ada metode penelitian hukum Normatif menggunakan pendekatan analisis pada produk hukum undang-undang, prinsip hukum, dan interpretasi dari perspektif doktrinal, singkatnya bahan hukum promer dan sekunder. Adapun Temuan dalam penelitian ini bahwa meskipun Undang-Undang Nomor 20 Tahun 2016 telah memberikan landasan hukum untuk melindungi produk Indikasi Geografis, Indonesia masih menghadapi beberapa tantangan. Tantangan utama meliputi rendahnya kesadaran produsen lokal terhadap manfaat Indikasi Geografis, kurangnya infrastruktur pengawasan yang memadai, serta keterbatasan pengakuan internasional terhadap Indikasi Geografis Indonesia. Di sisi lain, perlindungan Indikasi Geografis membuka peluang besar untuk meningkatkan daya saing produk lokal di pasar internasional. Produk dengan Indikasi Geografis yang diakui dapat memperoleh nilai tambah ekonomi, membantu pelestarian budaya lokal, dan menciptakan potensi ekspor yang lebih tinggi. Untuk memaksimalkan manfaat ini, diperlukan kerja sama internasional, penguatan promosi, serta edukasi berkelanjutan bagi produsen lokal.
The Principle of Fault In Absolute Responsibility For Environmental Crimes (Study of Decision Number 107/PDT.G/Lh/2019/PN JMB) Fitria Wildasari; Tongat
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 21 No. 3 (2025): December
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v21i3.317

Abstract

The environment holds an important position in the Indonesian legal system as stipulated in Article 28H paragraph (1) and Article 33 paragraph (4) of the 1945 Constitution of the Republic of Indonesia, which guarantees the right to a good and healthy environment. However, the increasing number of corporate activities that cause environmental pollution and damage raises fundamental issues related to criminal liability. Classical criminal law adheres to the principle of fault (mens rea), namely that a person can only be punished if they have intent (dolus) or negligence (culpa). The application of this principle becomes problematic when the perpetrator is a corporation that does not have an inner will like humans. To address this, Law Number 32 of 2009 concerning Environmental Protection and Management introduced the principle of strict liability, which allows for criminal punishment without proving the element of fault if environmental pollution or damage is proven to have occurred. This study analyzes the application of the principle of fault and the principle of strict liability in the Jambi District Court Decision Number 107/Pdt.G/LH/2019/PN Jmb using a juridical-normative method with a statutory and case approach. The study's findings indicate that the application of strict liability in the decision reflects a paradigm shift in environmental criminal law from a fault-based model to a system of accountability oriented toward ecological protection. While this principle strengthens the victim's position and the effectiveness of environmental law, it has also generated debate because it potentially undermines the principle of geen straf zonder schuld (no crime without fault).
Tinjauan Yuridis terhadap Tindak Pidana Persetubuhan dengan Kekerasan pada Anak Tongat, Tongat; Nugrono, Bastianto; Wibowo, Supolo Satyo
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 4 No. 2 (2022)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v4i2.1861

Abstract

The Republic of Indonesia, which is based on Pancasila and the 1945 Constitution, always regulates the behavior of its citizens through a series of regulations that are sourced from law. Cases of child sexual intercourse in this country tend to increase. This is one indicator of the poor quality of child protection. Article 20 of Law Number 35 of 2014 amendments to Law Number 23 of 2002 concerning Child Protection states that: "The State, Government, Regional Government, Community, Family, and Parents or Guardians are obliged and responsible for the implementation of Child Protection." Children who are victims of sexual intercourse will suffer material and immaterial losses that can affect their future lives. There needs to be an optimal effort to improve this condition in accordance with Article 2 Paragraph (3) and (4) of the Law of the Republic of Indonesia Number 4 of 1979 concerning Child Welfare, which states that: "Children have the right to care and protection both during pregnancy and after birth". Children have the right to life protections that can harm or hinder normal growth and development. This research is a normative juridical research that describes in detail social phenomena that are the main problems in everyday life associated with applicable positive criminal law regulations. - other symptoms. This study focuses on secondary data sources obtained from primary legal materials, secondary legal materials and tertiary legal materials. Primary legal materials are in the form of laws and regulations outside the Criminal Code relating to criminal law policy issues against crimes committed against children, such as the Law of the Republic of Indonesia Number 23 of 2002 concerning Child Protection, Law Number 11 of 2012 concerning the Juvenile Justice System which renewed by Law no. 35 of 2014
Empowerment Of Rural Communities Through The Development Of " Soft Skills Soybean Tempe Making” In An Effort To Increase Family Income In Deli Serdang Tongat; Umar Muhtar Seregar; Nurainun Hasibuan
International Journal of Community Service Implementation Vol. 1 No. 3 (2023): IJCSI DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v1i3.182

Abstract

Many women in rural areas whose lives rely on their husbands ' income to work in the building environment where they live are not uncommon for a husband to support his family to wander out of town to work on building projects and private house buildings where there are people who need carpentry services.while waiting for the husband to come home, the mother helps increase her husband's income sometimes working in the fields,working in the fields only occasionally planting,cleaning the grass and harvesting. There is so much free time for women. That is according to the statement of the village head Muslim father, M.Pd in Jalan Balai Desa I Gg.Prosperous Hamlet III Village Tanjong Anom District Pancurbatu Deli Serdang before we held community service activities.Community service activities this time focused on the empowerment of rural communities through the development of soft skills soybean tempe making in an effort to increase family income in Deli Serdang. The purpose of this activity is the empowerment of women by providing skills that can increase family income.  
Magic Mushroom as a Danger Narcotics: a Case Study in Yogyakarta Nursyah, Yufani Julia Nursyah; Tongat, Tongat; Erdianti, Ratri Novita; Al-Fatih, Sholahuddin
Hang Tuah Law Journal VOLUME 8 ISSUE 2, OCTOBER 2024
Publisher : Fakultas Hukum Universitas Hang Tuah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/htlj.v8i2.257

Abstract

The research aims to train oneself to articulate scientific thoughts in writing so that knowledge, particularly legal knowledge, continues to develop. The research also focuses on the implementation of Law No. 35 of 2009 regarding legal action against the circulation and abuse of narcotics, specifically magic mushrooms, in Yogyakarta City, as well as the obstacles faced by the police's narcotics unit, the Sleman Police Department, the Investigation Division, and the National Narcotics Agency (BNN). This study employs a socio-legal approach and is analyzed using qualitative descriptive techniques. The primary data comes from interviews with the BNN and the police in the Yogyakarta region. Overall, this research emphasizes the importance of enhancing human resources, knowledge, and priorities in law enforcement related to the circulation and abuse of magic mushrooms in Yogyakarta. More effective and comprehensive law enforcement is needed to address this issue thoroughly. The research findings indicate the ambiguity of the legal status of magic mushrooms, the limitations of law enforcement resources, technical challenges in enforcement, a lack of prioritization in action, and the need for broader education and knowledge.