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TANGGUNG JAWAB DIREKSI DAN KOMISARIS PERSEROAN TERBATAS PAILIT DIKAITKAN DENGAN UTANG PAJAK Citra Valentina Nainggolan; Budiman Ginting; Sunarmi Sunarmi; Utari Maharany Barus
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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ABSTRACT                     Tax revenues in the state budget in order to fill their coffers national development is very important and very strategic . The role played by such a tax would need to be instilled in everyone for the implementation of tax payments that have been made can be a matter of pride for having contributed to the national development. The problems discussed in this study are as follows First : What is the legal basis for regulation and taxation of the Limited Liability Company ? Second : What is the status of tax debts in bankruptcy Limited Liability Company ? Third : What is the responsibility of directors and commissioners Company Limited against tax liabilities if the Company Limited declared bankrupt ?Type of research is normative juridical research ie legal research done by researching library materials or secondary data consisting of legal materials arranged in a systematic, studied, and then drawn a conclusion in relation to the problems examined . The nature of research is descriptive analytic , descriptive , covering the contents and structure of the positive law , which is an activity undertaken by the authors to determine the content or the meaning of the rule of law referred to in the settlement of legal issues that become the object of study .Data collection method used is the method library (library research ) literature that is data obtained through library research sourced from laws, official documents,book, and research results .The results showed that , first : There is already a clear and unequivocal arrangements regarding the taxation of the company as legal entities that are required to meet those conditions. Second: The tax debt prior to the issuance of the decision No. 67 / PUU - XI / 2013 is a special priority of creditors other than those prescribed by Article 21 point ( 3 ) Law number 28 of 2007 on general provisions and taxation procedures , shifted its position in the payment of the debt after payment of wages / labor due in advance. Third : Vice taxpayer ( directors and commissioners ) is the personal responsibility or successively on the payment of taxes owed. Keywords: Directors , Commissioners , Bankruptcy , Tax Debt 
IMPLEMENTASI PELIMPAHAN KEWENANGAN TERHADAP PEMBERIAN PELAYANAN PERIZINAN DAN NON PERIZINAN PENANAMAN MODAL MENURUT UNDANG-UNDANG NO. 25 TAHUN 2007 TENTANG PENANAMAN MODAL (Studi di KEK Sei Mangkei Kab. Simalungun) Tommy Aditia Sinulingga; Budiman Ginting; Sunarmi Sunarmi; Mahmul Siregar
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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ABSTRACT Special economic zone (SEZ) in the objective services of licensing and non-standard licensing investment is done with one Integrated Service One Door System (PTSP). To facilitate the PTSP in SEZs granted to the Administrator of the SEZ. Based on the background of the research analyzed implementation delegation of authority towards the awarding service of licensing and non-standard licensing investments according to law No. 25 of 2007 about Investments with objects research done at Sei Mangkei SEZ Simalungun district. The SEZ Administrator  Sei Mangkei get delegation the authority of the BKPM with head rules BKPM No. 1 of 2014, head rules BKPM No. 2 of 2014, Minister of the Interior with Ministry of Home Affairs regulation No. 68/d. DAG/10/2014 revised Ministry of Home Affairs regulation No. 2 the year 2018, Governor with Governor’s regulation No. 4 of 2015, regent of regent’s regulation No. 35 of 2014. However, these functions are performed by the Administrator not optimal SEZ Sei Mangkei because he has yet to the delegate of authority to the Ministry of local government non-standard licensing about regional tax incentives, tax, customs and taxes, freight traffic, immigration, land tenure and licensing and non-standard licensing from ministries/related agencies specifically SEZ. It is the occurrence of disharmoni between the Central Government and regions cause bureaucratic services.   Keywords:    Delegate of authority, Licensing, Investment, The Special Economic Zone of Sei Mangkei.
ANALISIS YURIDIS PENANGANAN PERKARA TINDAK PIDANA PENCUCIAN UANG OLEH KORPORASI (ANALISIS TERHADAP PERMA NO. 13 TAHUN 2016 TENTANG TATA CARA PENANGANAN PERKARA TINDAK PIDANA OLEH KORPORASI) Sahbana Pilihanta Surbakti; Bismar Nasution; Budiman Ginting; Madiasa Ablisar
USU LAW JOURNAL Vol 7, No 1 (2019)
Publisher : Universitas Sumatera Utara

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ABSTRACT The existence of rules of the Supreme Court (PERMA) No. 13 of 2016 On The handling of the matter a criminal offence by the Corporation (then known as Perma 13) was issued on the grounds that the Corporation as an entity or a legal subject its presence gives great contribution in enhancing economic growth and national development, but in reality the Corporation may also conduct various criminal acts (corporate crime) that carries the impact of losses against the State and society, that in fact the Corporation can be a place to hide the wealth of results the criminal act untouched legal proceedings in criminal liability (criminal liability). That many laws in Indonesia put the Corporation as the subject of a criminal offence may be subject to liability, but corporate law with the subject matter presented in criminal proceedings is still very limited, one of the reasons are the procedures and the procedures for inspection of the Corporation as the perpetrator of the crime is still unclear, it is therefore deemed necessary the presence of a guide for law enforcement officers in the handling of criminal cases committed by the Corporation. As for that being that became an issue in the formulation of the research is How the settings of the crime in the field of money laundering based on law No. 8 of 2010 About money laundering. This form of accountability for perpetrators of Crime money laundering according to law No. 8 of 2010 after the promulgation of the Perma No.13 of 2016 On The handling of the matter a criminal offence By the Corporation. Supreme Court rule number 13 of 2016 and use the approximation of legislation (the statute approach) of Act No. 8 of 2010 About money laundering. When examined related Arrangements in the field of money laundering crime under law No. 8 of 2010 Concerning the prevention and eradication of the crime of money laundering is arranged starting from article 3 up to article 9 of law No. 8 of 2010 on prevention and The Eradication Of Criminal Acts Of Money Laundering. PP TPPU article 6 of the ACT clearly states that a requirement can be dipidananya a corporation based on the crime of money laundering as referred to in article 3, article 4 and article 5, performed by the Corporation. takeover of the Corporation by the State of criminal with a replacement with the seizure of assets.   Keywords: Corporate, criminal act of money laundering, the Supreme Court Rules.
Peran Pemerintah Daerah Dalam Pengawasan Penanaman Modal Sektor Pariwisata (Studi Dinas Pariwisata Kabupaten Tapanuli Utara) Juergen K. Marusaha. P. Panjaitan; Budiman Ginting; Mahmul Siregar; Rosnidar Sembiring
USU LAW JOURNAL Vol 7, No 2 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The authority of the Regency / City Government in organizing investments in the field of tourism, Article 27 paragraph (1) of the Investment Law states that the Government coordinates investment policies, both coordination between Government agencies, between Government agencies and Bank Indonesia, between Government agencies and regional governments, as well as between regional governments, with delegation of authority from the central government to local governments. The role of districts / cities in controlling investment activities in the tourism sector, namely monitoring compilation, namely verification and evaluation of the Investment Activity Report (LKPM) and various other sources. Guidance by means of counseling on investment rules. Guidance is also carried out by providing investment consultations and guidance in accordance with the licensing provisions owned by investors. Implementation of investment supervision in the field of tourism at the North Tapanuli District Tourism Office, so far the North Tapanuli District Government has carried out oversight of investments in accordance with applicable regulations, but there are still several obstacles, namely the unavailability of how many PMA and PMDN companies are categorized as the planning stage , the development phase, and the commercial stage, the coordination function is still weak because the planning preparation process has not involved the investment / technical institutions in the Regency / City. Keywords: Supervision, Local Government, Investment, Tourism
Kepastian Hukum Terhadap Standar Pelayanan Publik Dalam Pelayanan Izin Usaha : Studi di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Pematang Siantar Rudy Rudy; Budiman Ginting; Sunarmi Sunarmi; Edy Ikhsan
USU LAW JOURNAL Vol 7, No 3 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Implementation of Mayor Regulation No. 8 of 2017 concerning Delegation of Authority Signing of Licensing to the Head of Pematangsiantar City One Stop Service and Integrated Investment Services that reflects disturbed justice and public services based on the principles of good government law which tend to be a manifestation of justice and benefit is not carried out optimally.   Keywords: public services, business permit services, and pematangsiantar city
Kompetensi Pengadilan Tindak Pidana Korupsi dan Pengadilan Tata Usaha Negara Terkait Penyalahgunaan Wewenang yang Mengakibatkan Kerugian Keuangan Negara Hiras Afandy Silaban; Alvi Syahrin; Budiman Ginting; Muhammad Ekaputra
USU LAW JOURNAL Vol 7, No 4 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The results of this study concluded that (1) abuse of authority in administrative law and criminal law occurred when the officers have the Authority (either by attribution, delegation or mandate) does not implement the authority in accordance with the goal gave the authority. In this case, the abuse of authority may result in financial loss to the State between administrative law and criminal law are affected by the intention (mens rea) with a result of the Act (actus reus); (2) Dualism between the authority of the courts of criminal acts of Corruption by The country's Courts in the event of abuse of authority which resulted in financial losses of the country caused by the similarity of the concept, the subject of the intended norm (normadressat) and the desired behavior or behavior that is not desired (normgedrag) between the abuse of authority; (3) a court which has competency against the abuse of power that resulted in financial losses of the State is the country's Administrative Court and the Court of criminal acts of corruption. In this case, the competence of the courts of The States have restrictions (retriksi) about a time where The State Court can receive, check and disconnected or no abuse Report after the Examination and APIP before the Court of a criminal offence of corruption began the process towards the matter. In the matter of the petition examination submitted at trial after the criminal offence of corruption starts, then the process in court The State Court process must wait for the criminal offence of corruption is completed. Keywords :           corruption, abuse of authority
Keputusan yang Mempengaruhi Wajib Pajak Untuk Mengajukan Sengketa Perpajakan Ke Pengadilan Pajak Mayanti Mandasari Sitorus; Budiman Ginting; Sunarmi Sunarmi; Keizerina Devi
USU LAW JOURNAL Vol 7, No 4 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. The existence of Tax Court is stipulated in Law No. 14/2002 on Tax Court which has the authority to check and hand down a verdict on tax dispute. Tax which is stipulated legally has coercion because it contains administrative and criminal sanctions imposed on taxpayers who do not report to tax authorities each month. It seems that many taxpayers who avoid their responsibility which bring about dispute between tax authorities and taxpayers.Tax dispute in taxation is a dispute between tax payers or tax guarantor and tax authorities as the result of the verdict which can be appealed to Tax Court according to the Tax Law, including lawsuit on the implementation of billing according to law on tax billing with forced letter. The research used juridical normative referred to legal norms and principles in legal provisions and court’s verdict, This law emphasizes on secondary data by studying and legal principles related to the position of tax court and legal remedy in settling tax dispute.The settlement of tax dispute consists of two kinds: appeal done based on Notice on Objection and lodged lawsuit on another verdict, besides the other objections and the verdicts related to tax billing and some factors which influence taxpayers to file tax dispute to the Tax Court.   Keywords: taxpayers, tax dispute, tax court
Analisis Hukum Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Yang Dilakukan Oleh Perusahaan Berdasarkan Hukum Pajak Di Indonesia Fauzan Zaki; Budiman Ginting; Tengku Keizerina Devi; Chairul Bariah
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. Tax avoidance as an effort to alleviate the tax burden by not violating existing laws. Although there is no law that is violated, all parties agree that tax avoidance is not acceptable. This is because tax avoidance directly results in reduced state revenues. The problem in this thesis is whether tax avoidance actions carried out by company management violate the rule of law, what is the responsibility of company management if there are findings from the Directorate General of Taxes on corporate tax avoidance that lead to corporate tax evasion and what are the legal consequences for avoidance actions atas. The research method is carried out in a normative juridical manner. The nature of this thesis research is descriptive. Data sources are primary, secondary and tertiary legal materials. Data collection techniques were carried out with subsequent library research conducting interviews and then the data were analyzed qualitatively, so that later the results of this study would be deductively concluded. Based on the research conducted, it was concluded that tax avoidance actions carried out by company management violated the rule of law in an effort to reduce the tax burden. Taxpayers or business entities often take advantage of applicable loopholes. This happens because of the gap in legislation that can be utilized by the taxpayer to reduce the tax burden in question. The responsibility of the management of the company if there are findings of the results of the Directorate General of Taxes on corporate tax avoidance which leads to corporate tax evasion in the form of directors or commissioners that have been stated in the articles of association of a corporation. Directors and commissioners can be held accountable for criminal matters in the case of corporate crime. The involvement of directors or commissioners in criminal acts committed by corporations, where this is reflected in the presence of malicious intent (mens rea) and bad deeds (actus reus) carried out by the board of directors or commissioners. The legal consequences for companies for tax avoidance measures are taxation sanctions for tax avoidance actions and loss of company reputation. the company does not operate and or does not operate as expected.   Keywords: companies, tax avoidance, embezzlement
Pertanggungjawaban Pidana Pejabat Pembuat Komitmen Akibat Terjadinya Kerugian Keuangan Negara Dalam Pengadaan Barang/Jasa Pemerintah Dina Karlina Amri Lubis; Alvi Syahrin; Budiman Ginting; Hasim Purba
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract.Government procurement has a positive impact on the economy and national development, but the success of procurement in moving the national economy has always been the Foundation of the land deeds of criminal acts of corruption that contribute cause a loss of the country. Official Commitment Maker as executing the budget and one of the principals of procurement faced with responsibility over any Government-issued rupiah to get the right goods and services (value for money).  Seen from the aspect of the law, legal risk in government procurement have three (3) legal systems, namely, administrative law, civil law, and criminal law. Not understanding law enforcement officers against the third character of the legal system that works in the procurement, implies the occurrence of errors in the application of the law, in particular the application of the law of criminal corruption in the event of the occurrence of financial loss State and potentially tofor review by law enforcement officials, made witnesses, even defined as a criminal act corruption suspects. The condition, causing the onset of apathy from the perpetrator, with procurement were not willing to be appointed as procurement, specifically designated as Official Commitment Maker. As for, the problems raised in the research thesis, first: how the criminal law aspects of Corruption in Government procurement of goods/services, these two: how the Criminal Liability of officials due to the occurrence of Commitment Makers financial losses The country in Government procurement of goods/services, and third: How legal protection of officials of financial Losses due to Commitment Makers State in Government procurement of goods/services. Fulfillment of responsibility in government procurement could be distinguished in two forms, namely the responsibility of Office and criminal liability. Criminal liability is the parameter elements of tort law (wederrechtelijk) and abuse of authority based upon the nature of the error on purpose (dolus) and neglect (culpa), when these elements are met, then the Act of conducted by Officials have met the commitment maker indications of corruption in article 2 and 3 of Act No. 20 of 2001 changes to the Act No. 31 of the year 1999 about the eradication of criminal acts of corruption, so that personal accountability leads to criminal liability.   Keywords: governmentprocurement, criminal liability, state officials PPK
Aspek Hukum Perjanjian Kerja Dengan Kontrak Baku Antara Perusahaan Dengan Pekerja Dalam Perusahaan Satu grup : Analisis Putusan Pengadilan Negeri Medan No.132/Pdt.Sus-PHI/2016/PN.Mdn Franz Mika Widardo Harahap; Budiman Ginting; Agusmidah Agusmidah; Mahmul Siregar
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract. In group company, there is often a transfer of work agreements to employees from one company to another in a group of companies. Where the transfer of work agreements is made in a work agreement with a standard contract. The legal vacuum that regulates group companies opens a legal loophole that can harm other parties in general and specialy the workers who transfered to another company  within the group's companies. This certainly can eliminate the rights of employee in particular the reduction in working period because they transfered to a  different company.. This study was used to analyze the Decision of the Medan District Court No.132 / Pdt.Sus-PHI / 2016 / PN.Mdn, dated November 16, 2016 with literature support, and elaborating legislation.Legal protection has been given by the panel of judges who handle cases to employee who had the termination of employment. By declaring null and void the work agreement of a certain time of the employee and automatically making the status of permanent for employees. The panel of judges also canceled the employee's resignation letter because it was proven not because of the will of the employee but because of coercion from the company and it was proven that the employee had worked for 3 (three) years and 3 (three) months worked continuously in the same company, it was termination of employment relationship and has the right to receive severance pay and length of service awards.   Keywords: work agreements, standard contracts and group companies
Co-Authors Abd. Harris Adelina Tarigan Adianto Lumbantobing Aditya Pranata Kaban Affila Aflah Aflah, Aflah Afnila Agsa, Muhammad Panji Autika Agusmidah Agusmidah Alvi Syahrin Alvi Syahrin Andi Nova Bukit Andjelina Panggabean, Lamsumihar Anggreni Atmei Lubis, Anggreni Atmei Angreni Fajrin Dalimunthe Anitha Rosmauli Nainggolan Anwar, Tengku Keizrina Devi Apri Amalia Ardiantha Putera Sembiring Ardo Sirait Arfandi, Muhammad Arnektus Simbolon Aulia, Kevin Ayu Lestari Tanjung Azwar, Tengku Keizerina Devi Barus, Utara Maharany Bastari Bastari, Bastari Bastari Mathon BISMAR NASUTION Bismar Nasution Bobby Kurniawan Bonardo Marbun BONATUA EDYNATA MANIHURUK Budiman, Syarioto Chairina Nopiyanti Sipahutar Chairul Bariah Chairunisa, Siti Charles Anom Cindy Cindy Ciptawan, Ciptawan Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dedi Harianto Deliana Simanjuntak Detania Sukaraja DIAN LESTARI Dila Afifah Dina Karlina Amri Lubis Dina Mariana Dina Mariana Edy Ikhsan Elsharia Tampubolon Endame Suranta Ginting Faisal Akbar Nasution Faisal Akbar Nasution Faisal Ramadhan Harahap Fatimah Islamy Nasution Fauzan Zaki Florence Margareth Hilda Harefa Fransiska Harahap Fuji SM Bako Ganang Pratama Grace Shinta Gusfen Alextron Simangunsong Harahap, Romulhan hasan siahaan Hasim Purba Hasim Purba Henry Sinaga Hiras Afandy Silaban Hutabarat, Sonita. E Indah Chairani Saragih Irfan Fajri Rambe Irwin Djono Ivan Jovi Hutauruk Jamilah Jamilah Jelly Leviza Johannes Mangapul Turnip Juanda Syahputra Juergen K. Marusaha. P. Panjaitan JULIA AGNETHA AGNESTA Br. BARUS Julia Agnetha Br. Barus Juniver Fernando Jusmadi Sikumbang Jusmadi Sikumbang Keizerina Devi Kristi Emelia Pasaribu Lubis, Mayang Sary Br M Budi Hendrawan M. Hamdan Madiasa Ablisar Maha, Rinto Maharani, Utary Maharany Barus, Utary Mahmud Mulyadi MAHMUL SIREGAR Mahmul Siregar Marbun, Liza Dameria Mayanti Mandasari Sitorus Melva Theresia Simamora Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Ekaputra Muhammad Febriansyah Putra Muhammad Iqbal Muhammad Iqbal Tarigan Muhammad Yamin Mulhadi, Mulhadi Musa Kevin Putratama Banjarnahor Nasution, Mirza Nasution, Muhammad Iqbal Nindya Irma Nur Ulfah O. K Saidin O.K. Saidin Parhorasan Tambunan Pendastaren Tarigan Prawira Kamila Prayogo Hindrawan Puput Dini Lestari Putra Hsb, Ibnu Habib Ryandi Syah Raissa Avila Nasution Ramadhan, M. Citra RAMLI SIREGAR Raymond Adytia Depari Riandy, Novi Rika Jamin Marbun Rita Deliana Manik Robert Robert Roli Harni Yance S. Garingging Rosnidar Sembiring Rudi Hartanto Rudy Haposan Siahaan Rudy Rudy Runtung Runtung Ruth Medika Sahbana Pilihanta Surbakti Saidin Saidin Saragih, Indah Chairani Sheren Murni Utami Siahaan, Gerald Partogi Sidabariba, Burhan Siegfried, Irene Elfira Dewi Sihombing, Harafuddin Sinaga, Oloan Ikhwan Maruli Tua Sinulingga, Tommy Aditia Sirait, Ardo Siregar, Bismar Parlindungan SIREGAR, KHAVIEZA Sitepu, Runtung Siti Chairunisa Siti Hajar SOPHIE DINDA AULIA BRAHMANA Sri Maini Nst STELLA STELLA Suhaidi Suhaidi Suhaidi Suhaidi, Sukarja, Detania Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi Sunarmi, Sunarmi Supandi Suprayitno - SUSPIM GP NAINGGOLAN Sutiarnoto - Syafruddin Kalo T. Keizeirina Devi A - T. Keizerina Devi T. Keizerina Devi Azwar T.K.D. Azwar Tengku Keizerina Devi Ucok Yoantha Utama, Rizki Angga Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Ventyrina, Ine Virginia Sitepu WINDHA WINDHA Yefrizawati Yuke Dwi Hidayati Zaidar Zaidar, Zaidar Zulfikar Lubis