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All Journal USU LAW JOURNAL JOURNAL OF SCIENCE AND SOCIAL RESEARCH Iuris Studia: Jurnal Kajian Hukum Locus Journal of Academic Literature Review Jurnal Pencerah Bangsa
Chairul Bariah
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.012 KB)

Abstract

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 Bagi Pelaku Penyalahgunaan Airsoft Gun: Studi Putusan Pengadilan Negeri Simalungun Panji Nugraha; Madiasa Ablisar; Mahmud Mulyadi; Chairul Bariah
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract

Abtracts. Airsoft gun that in principle is used with a positive purpose, but in reality there are only among the people who abuse sports firearms is not as it should be. This misuse can certainly be detrimental to others because if this type of airsoft gun is not used in accordance with applicable procedures, it can be functionally used as a dangerous firearm and can injure the target and even threaten the life of the person being the target of the shot. Along with the complexity of economic problems that continue to squeeze most of the community lately, crime rates are also growing more and more rampant from day to day, often even perpetrators of crimes have used firearms in every crime, and some of these criminals use airsoft guns as a tool to threaten victims. The issues raised in this study, namely how the legal regulation of criminal acts of misuse of airsoft gun in the environment of civil society, the consideration of judges in the simalungun district court ruling that equates airsoft guns with firearms and criminal liability for perpetrators of misuse of airsoft gun misuse in court decisions simalungun country. To find answers to these problems, this research uses descriptive analytical normative legal research, in which normative legal research uses secondary data as the main data using data collection techniques carried out by library research, and data analysis uses qualitative data analysis methods. Keywords: crime, misuse, airsoft gun.
Kedudukan Surat Edaran Gubernur Aceh Nomor 450/21770 Tentang Larangan Mengadakan Pengajian Selain Dari I’tiqad Ahlussunnah Waljamaah Yang Bersumber Dari Mazhab Syafi’iyah Terhadap Qanun Nomor 8 Tahun 2014 Tentang Pokok-Pokok Syariat Islam Muhammad Nur Miswari; Faisal Akbar Nasution; Mirza Nasution; Chairul Bariah
Iuris Studia: Jurnal Kajian Hukum Vol 2, No 2 (2021): Juni - September
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v2i2.130

Abstract

The provisions of Permendagri Number 55 of 2010 concerning Administration of Service Scripts within the Ministry of Home Affairs Article 1 43 states that Circular Letters are official texts containing notifications, explanations, and/or instructions based on how to carry out certain things that are considered important and urgent. Then in the Regulation of the Head of the National Archives of the Republic of Indonesia Number 2 of 2014 concerning Guidelines for Official Manuscripts, circulars are classified as products of official manuscripts. So ideally the Circular Letter is only a communication tool in the form of notification to internal circles. The issuance of the Circular Letter of the Governor of Aceh Number 450/21770 concerning the Prohibition of Holding Recitations Other than I'tiqad Ahlussunnah Waljamaah which is sourced from the Syafi'iyah School of Law by the Acting Governor of Aceh has created a new problem, namely the forcible dissolution of the recitation by a group calling itself a warrior. ASWAJA, as well as the Aceh Governor's Circular has reduced the rights of citizens protected by the constitution, the Head of the Aceh Ombudsman gave the opinion that the SE was revoked by the issuance of the SE it would lead to intolerance between religious communities and enter the realm of maladministration. The approach method in this research is using a sociological juridical method using a statute approach, a historical approach, and a case approach. The results of research from the Aceh government in making policies were formed by the Aceh People's Representative Council (DPRA) and the Aceh Governor on the advice and input of the MPU, but in terms of the formation of the SE issued by the Aceh Governor this is a regulation that comes from freies ermessen or discretion it is only an official document. Thus, the SE needs to be supervised by the Ombudsman, DPRA, and also the State Administrative Court as an institution in the public service.
Perampasan Aset Korupsi Tanpa Pemidanaan Dalam Perspektif Hak Asasi Manusia Teuku Isra Muntahar; Madiasa Ablisar; Chairul Bariah
Iuris Studia: Jurnal Kajian Hukum Vol 2, No 1 (2021): Februari - Mei
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v2i1.77

Abstract

Confiscation of assets without conviction or NCB using the principle of presumption of guilt is an effective alternative in returning criminal assets, but faces challenges on the basis of human rights violations. This normative research discusses the problem of NCB's conflict with human rights violations. It was concluded that, the existing regulations have not regulated NCB but are in accordance with the constitution (Article 28H paragraph 4 and Article 28G paragraph 1 of the 1945 Indonesian Constitution), Article 29 paragraph (2) DUHAM / UDHR, Article 70 and Article 29 paragraph (1) UUHAM , European Human Rights Commission Decree 1986, and ICJ Decree 1959, where the state has the authority to control illegal assets or tainted with corruption. The UUPTPK still adheres to criminal forfeiture, depending on criminal wrongdoing, only applies if the perpetrator dies, does not apply if the criminal error is not proven, cannot seize the assets of no-owner and third party assets Its application is not against human rights if during the NCB process the third party is still given the opportunity to argue and is not done arbitrarily. The principle of presumption of guilt is aimed at assets, while the principle of presumption of innocence is directed at the perpetrator. Nor does it contradict the principle of ne bis in idem because civil suit and criminal prosecution are two different things. It is hoped that the Asset Confiscation Bill is corrected and promulgated, then regulates the NCB in the UUPTPK, improves MLA regulations for civil matters. The application must be carried out with extreme caution because it is vulnerable to human rights violations
Perlindungan Hukum Merek Terkenal Terhadap Perbuatan Pemboncengan Reputasi: (Studi Putusan No.18 PK/Pdt.Sus-HKI/2021) Khadijah Hasibuan; OK. Saidin; Jelly Leviza; Chairul Bariah
Locus Journal of Academic Literature Review Volume 1 Issue 6 - October 2022
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v1i6.84

Abstract

Dunia perdagangan global saat ini, terutama dalam persaingan bisnis yang tidak sehat, merek memiliki peran penting. Merek memiliki peran penting dalam strategi bersaing untuk menaklukkan pasar sehingga merek terkenal menjadi target berbagai upaya untuk meniru atau menciptakan merek yang hampir identik, meniru warna, gambar, atau bunyi dari merek terkenal yang mempunyai reputasi yang baik sehingga konsumen menjadi bingung untuk membedakan mana merek yang sebenarnya. Oleh karena itu, tulisan ini ditujukan untuk mengetahui dan menganalisis perlindungan hukum yang dimiliki merek terkenal terhadap perbuatan passing off (pemboncengan reputasi). Berdasarkan hasil penelitian ditemukan bahwa perlindungan hukum merek terkenal terhadap perbuatan passing off (pemboncengan reputasi) adalah secara substantif terminologi passing off (pemboncengan reputasi) merujuk pada persamaan pada pokoknya/keseluruhannya dalam ketentuan Pasal 21 dan 83 Undang-Undang No.20 Tahun 2016 tentang Merek dan Indikasi Geografis serta Pasal 6 bis Paris Convention.
Penerapan Peraturan Penanganan Pengungsi dari Luar Negeri di Kota Medan Wahyudi Chandra; Edy Ikhsan; Sutiarnoto Sutiarnoto; Chairul Bariah
Locus Journal of Academic Literature Review Volume 2 Issue 6 - June 2023
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v2i6.172

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis tentang penerapan Peraturan Presiden Nomor 125 tahun 2016 tentang Penanganan Pengungsi Luar Negeri di Kota Medan. Penelitian ini merupakan penelitian hukum normatif-empiris bersifat preskriptif, dan digunakan pendekatan perundang-undangan. Hasil penelitian menunjukkan bahwa Penerapan Perpres nomor 125 tahun 2016 Tentang Penanganan Pengungsi Luar Negeri di Kota Medan diterapkan dengan beberapa hal seperti bantuan vaksinasi COVID-19, penempatan di luar tempat penampungan bagi Pengungsi, dan bantuan pendidikan yang diberikan Pemerintah Kota Medan kepada anak-anak pengungsi.
Kebijakan Kriminal Penanggulangan Kejahatan Melalui Media Sosial Sebagai Sarana Untuk Melakukan Kejahatan Terhadap Anak Pantun Marojahan Simbolon; Madiasa Ablizar; M Ekaputra; Chairul Bariah
Jurnal Pencerah Bangsa Vol 3, No 2 (2024): JPB
Publisher : Jurnal Pencerah Bangsa

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Abstract

Kebijakan pidana menangani kejahatan terhadap anak, mengunggah video, atau foto atau konten negatif yang melibatkan anak di media sosial tidak cukup dengan UU Nomor 35 Tahun 2014 jo. Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak, bahkan kehadiran Undang-Undang Nomor 11 Tahun 2008 (UUITE) dinilai belum mampu menanggulangi kejahatan terhadap anak sebagai korban di media sosial. Kebijakan substantif yang mengatur pencegahan kejahatan melalui media sosial sebagai sarana melakukan kejahatan terhadap anak, dan bagaimana kebijakan yang berlaku, serta pencegahan kejahatan yang sebaiknya dilakukan untuk melindungi anak dari kejahatan media sosial. Jenis penelitian ini adalah normatif, deskriptif dan preskripsi. Analisis data kualitatif. Menganalisis permasalahan dengan mengambil pendekatan hukum (statutes of Approach) dan pendekatan kasus (case Approach), bukan studi kasus atau studi putusan pengadilan. Tesis ini tidak mengkaji putusan pengadilan, namun menguraikan berbagai kasus yang muncul di media sosial mengenai kejahatan terhadap anak
PENERAPAN PRINSIP EQUALITY BEFORE THE LAW DALAM PERLINDUNGAN HAK ASASI MANUSIA (HAM) TERKAIT KHALWAT JINAYAH YANG BERLAKU DI ACEH Arisandhi Safana; Mohammad Eka Putra; Chairul Bariah; Mirza Nasution
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 3 (2024): August 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i3.2098

Abstract

Abstract: Human rights are natural rights that are inherent from the moment humans are born, one of which is the right to equal status before the law, the fulfillment of which is mandatory for the state and the entire community. Aceh is one of the special regions where Islamic sharia qanuns are implemented, including the provisions on ikhtilath and adultery therein. In its application, it often becomes a contradiction when one party admits to having committed adultery while the other party does not confess, even though the crime in q uestion was committed jointly with the same tempus and locus delicti. The method used in this research is normative juridical with analytical descriptive characteristics which are collected using literature study techniques and analyzed using qualitative data analysis methods. The results of the research found that there was inequality before the law, That is state violated human rights by omission by not fulfilling the principle of non-derogable rights, so there was a need for a judicial review of the Aceh Qanun that was more dynamic and in line with current developments, judges in this case should be able to determine justice as it should be, is not only a mouthpiece for the law, but is obliged to explore, follow and understand the values that live in society. Keywords: equality before the law, human rights, khalwat jinayah and qanun. Abstrak: Hak Asasi Manusia merupakan hak kodrati yang melekat sejak manusia dilahirkan, salah satunya hak dalam kedudukan yang sama di mata hukum di mana pemenuhannya wajib dilakukan negara dan seluruh masyarakat. Aceh ialah salah satu daerah istimewa dengan penerapan qanun syariat Islam, termasuk ketentuan ikhtilath dan zina didalamnya. Dalam penerapannya seringkali menjadi kontradiksi manakala satu pihak mengaku telah melakukan perzinahan sedang pihak satunya lagi tidak mengaku, padahal tindak pidana dimaksud dilakukan secara bersama dengan tempus dan locus delicti yang sama. Metode yang digunakan dalam penelitian ini adalah yuridis normatif dengan sifat Deskriptif Analitis yang dikumpulkan dengan teknik studi pustaka dan dianalisis dengan metode analisis data kualitatif. Hasil penelitian menemukan bahwa terjadinya inequality before the law, negara melakukan pelanggaran hak asasi manusia by ommision dengan tidak dipenuhinya asas non derogable rights, sehingga perlu uji materi Qanun Aceh yang lebih dinamis dan sesuai dengan perkembangan zaman, hakim dalam hal ini seharusnya dapat menentukan keadilan sebagaimana seharusnya, tidak hanya sebagai corong undang-undang, melainkan wajib menggali, mengikuti, dan memahami nilai yang hidup di masyarakat. Kata kunci: kedudukan yang sama dimata hukum, ham, khalwat jinayah dan qanun.   
Co-Authors Alvi Syahrin Anggreini, Rini Arisandhi Safana Boy Amali BUDIMAN GINTING Ediwarman Ediwarman Edy Ikhsan Elfirda Ade Putri Faisal Akbar Nasution Fauzan Zaki Fitriani Fitriani Gabriellah Angelia Gultom Iryanti Sagala Jelly Leviza Khadijah Hasibuan M Ekaputra Madiasa Ablisar Madiasa Ablisar Madiasa Ablizar Mahmud Mulyadi Marihot Tua Silitonga Marlina, Marlina Mirza Nasution Mirza Nasution Mohammad Eka Putra Muhammad Andi Dirgantara Muhammad Ekaputra Muhammad Nur Miswari OK. Saidin Paian Tua Dolok Matio Sinaga Panji Nugraha Pantun Marojahan Simbolon Sutiarnoto Sutiarnoto Syafruddin Kalo Tengku Keizerina Devi Teuku Isra Muntahar Wahyudi Chandra Wenggedes Frensh Frensh