Articles
KEDUDUKAN HAK PEMEGANG OBLIGASI PADA BANK DALAM LIKUIDASI
Desman Reiner Siahaan;
I Made Suwitra;
Simon Nahak
Jurnal Hukum Prasada Vol. 4 No. 2 (2017): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.4.2.2017.50-66
ABSTRAK Penelitian yang berjudul kedudukan hak pemegang obligasi pada bank dalam likuidasi, dilatarbelakangi oleh adanya ketidakjelasan norma yang mengatur mengenai tingkatan atau urutan pembayaran utang oleh bank dalam likuidasi kepada krediturnya, sebagaimana yang diatur pada Kitab Undang Undang Hukum Perdata, Peraturan Pemerintah No. 25 Tahun 1999 tentang Pencabutan Izin Usaha, Pembubaran dan Likuidasi dan Undang Undang Lembaga Penjamin Simpanan No. 24 Tahun 2004. Untuk dapat memperjelas permasalahan hukum ini, maka dilakukan penelitian mengenai kedudukan hak pemegang obligasi subordinasi pada bank dalam likuidasi, dan upaya yang dapat dilakukan oleh pemegang obligasi subordinasi untuk meminta penyelesaian ganti rugi kepada bank dalam likuidasi. Jenis penelitian yang digunakan berupa penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, analitis dan pendekatan kasus dengan menggunakan landasan teori kepastian hukum, keadilan dan kemanfaatan. Hasil penelitian yang ditemukan adalah kedudukan hak pemegang obligasi subordinasi pada bank dalam likuidasi berada pada tingkatan atau urutan pembayaran yang paling akhir dan kedudukannya sama dengan pemegang saham. Sementara, permasalahan penyelesaian ganti rugi yang dapat dilakukan oleh pemegang obligasi subordinasi dalam hal terdapat dugaan perbuatan melawan hukum oleh emiten adalah dengan melakukan gugatan perdata perbuatan melawan hukum kepada bank dalam likuidasi. Kata kunci : Pemegang Obligasi Subordinasi, Ganti Rugi, Likuidasi Bank.  
PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU TINDAK PIDANA KORUPSI DALAM BIDANG PENGADAAN TANAH
aan saputra;
I Made Sepud;
Simon Nahak
Jurnal Hukum Prasada Vol. 4 No. 1 (2017): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.4.1.2017.32-41
State official who commit corruption in the Procurement of land for the development in the public interest resulting state losses, must be responsible for what they have done. How the settlement of the corruption in the procurement of land? and how the responsibility from the perpetrators especially in bali ?. Kind of this research is Normative legal research. The results of this study can be concluded by (1) Completion of responsibility For Corruptors in the Court, (2) Responsibility of the Corruptors in the Procurenet of land in Bali, based on Fautes Personalles Theory, which the losses incured charged to local authorities themselves. Key Words : Crime Responsibility, Corruption, Procurrement of Land
HUKUM TINDAK PIDANA MAYANTARA (CYBER CRIME) DALAM PERSPEKTIF AKADEMIK
simon nahak
Jurnal Hukum Prasada Vol. 4 No. 1 (2017): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.4.1.2017.1-11
Abstract Philosophical foundation created law is to protect human dignity, and then fit the philosophical grounding one of the functions of the criminal law is as a means to control and reduce the occurrence of the crime of using criminal sanctions. Of the various types of sanctions it appears that administrative sanctions and civil penalties is less effective to instill a deterrent for the perpetrators. Therefore the use of criminal sanctions is still the best means available to deal with crime, especially for crime prevention Cyber Crime. Cyber Crime crime prevention in criminal theory should pay attention to three (3) concepts namely, act, guilt and punishment, while in practice criminal system through the Criminal Justice System, the author describes 5 (five) concept in the face of the criminal case; actors, documentary evidence / witnesses, penal mediation of peace between the perpetrator to the victim either at the level of police, prosecutors and courts to justify the consideration of the demands of the public prosecutor, Advocate Actors plea and verdict the judges to alleviate even liberate the perpetrators ". Keywords : Penal,Cyber Crime, Academic
LEGAL POLITIC OF THE FORMATION OF INDONESIAN NATIONAL CRIMINAL CODE (KUHP)
Simon Nahak
Jurnal Hukum Prasada Vol. 5 No. 1 (2018): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.5.1.2018.40-46
Abstract Legal politic is a policy of legislation through the stages of formulation/formulation that is the drafting of a regulation both the rules in general and the special rules of criminal by the legislator in this case the legislator with the Government. The errors or weaknesses of the legislative policy are part of a strategic error that can be an obstacle to prevention and crime prevention at the Judicative and Execution stage. The political formation of the future Penal Code does not only deal with the substance of law, the legal structure but rather focuses on the legal culture based on Pancasila as the basis of the State. Renewal of criminal law is more directed to actions in the form of a series of prohibited acts, criminal/false responsibility and punishment system. The method used is mix method consisting of Juridical-Normative legal writing method and collaboration of Juridical-Empirical. The results of this study are the politics of the formation of the National Criminal Code, referring to the Neo-Classical School thought that maintains a balance between the objective (Actus Reus) and Subjective (person/soul/mind/Mens rea) and actually the form of Political law is Unification and codification of law, Supremacy of law, Renewal of national law, Eliminating legal dualism, Increasing legal awareness and legal culture, Firm enforcement is firm, consistent, and non-discriminatory. Keywords: Legal Politic, KUHP, Constitution of the State of the Republic of Indonesia of 1945
LEGAL EFFORTS TO INTEREST IN LAND FOR INDONESIAN CITIZENS THE NOMINEE AS ​​TAXPAYERS
I Ketut Dody Arta Kariawan;
Simon Nahak;
I Nyoman Alit Supadma
Jurnal Hukum Prasada Vol. 5 No. 1 (2018): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.5.1.2018.54-62
Abstract Indonesian citizen is included as a taxpayer. In relation to the nominee agreement, the land of the guarantee object is included in the assets obtained from the government's tax amnesty program. In this paper, the purpose of the analysis is to know and examine how the legal consequences for Indonesia citizens who become nominee on the interest in land with the tax amnesty program and how the legal efforts that can be done by the citizen if the foreigners violate the nominee agreement related to the payment of tax on the rights soil. Type of research used in this paper is normative law research. The results of this study indicate that (1) the legal consequences for Indonesian citizens who become nominee to the right to land with the existence of tax amnesty program that is criminal law, civil law and criminal law of taxation. (2) legal protection to the holder of the land title certificate as a legal remedy which can be done by the citizen if the foreigner violates the nominee agreement related to the payment of tax on the right of land is able to take a non-litigation path through mediation. If the settlement cannot be conducted through mediation, it can be done through a court of law with the judicial discovery made by the judge in resolving the dispute. Keywords: Efforts, Indonesia Citizens, Nominee, Tax amnesty
Legal Protection for Suspect on Sexual Harassment Against Children With Disabilities at The Examination Stage
Putu Edy Sukaryawan;
Simon Nahak;
I Ketut Widia
Jurnal Hukum Prasada Vol. 5 No. 2 (2018): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.5.2.2018.83-89
Abstract Sexual malpractice against children with disabilities in recent years is an increasing trend in quality and quantity throughout Indonesia. In that case, there is a growing issue in the community. It is that legal protection for suspects of the cases of sexual harassment against children with disabilities at the stage of examination is not optimal. This study seeks to address the issue in question by revealing the procedures of providing legal aid to perpetrators of sexual harassment against children with disabilities at the examination stage and to the impacts of such legal protection. The type of research used in the study is empirical law research. The results of data analysis indicate that: 1) procedures of providing legal aid in the form of protection to perpetrators of sexual harassment against children with disabilities are adjusted according to the provisions contained in the Criminal Procedure Code; 2) the impact of legal protection toward such perpetrators against sexual harassment is that the number of crimes decreases. Keywords: Children With Disabilities; Legal Protection; Sexual Harrasment.
Kepastian Hukum Pengenaan Pajak Penghasilan Transaksi Jual Beli Tanah dan/atau Bangunan
I Gusti Ngurah Bagus Maha Iswara;
Simon Nahak;
Ni Luh Made Mahendrawati
Jurnal Hukum Prasada Vol. 6 No. 1 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.6.1.2019.42-51
The government has issued a regulation that imposes income tax for sellers in land and property transactions. However, legal uncertainties in determining the transaction value which is the basis of tax imposition weaken taxpayers’ awareness in paying their taxes. This study was done to answer the problems related to legal uncertainties in the determination of land and building transaction values, either or not transactions were influenced by any personal relationship. The theory of state and law and the theory of legal certainties were used as the basis to dissect and analyze the problems of this study. This study employed a normative legal research method. The results of this study showed that the basic value for tax imposition was the real value received by taxpayers and the value that should be received by taxpayers. In order to confirm that income tax imposition had been appropriately done based on the real value received by taxpayers, formal and material analysis on the evidences of income tax payment were carried out. Pemerintah telah mengeluarkan aturan pengenaan pajak penghasilan bagi penjual dalam transaksi jual beli tanah dan/atau bangunan. Adanya ketidakpastian hukum dalam penentuan nilai transaksi yang menjadi dasar pengenaan pajak dapat menyebabkan turunnya kesadaran wajib pajak untuk membayar pajak. Penelitian ini bertujuan untuk menjawab permasalahan atas ketidakpastian penentuan nilai transaksi jual beli tanah dan/atau bangunan baik yang tidak berdasarkan hubungan istimewa maupun yang berdasarkan atas hubungan istimewa. Teori yang dipergunakan untuk membedah dan menganalisa permasalahan yang dimaksud adalah teori Negara hukum dan teori kepastian hukum. Metode penelitian yang dipergunakan adalah metode penelitian hukum normatif. Temuan dari penelitian ini yaitu nilai yang menjadi dasar pengenaan pajak adalah nilai yang sesungguhnya diterima atau diperoleh wajib pajak dan nilai yang seharusnya diterima atau diperoleh wajib pajak. Untuk membuktikan pengenaan pajak penghasilan tersebut benar dan sesuai dengan nilai sesungguhnya yang diterima wajib pajak maka dilakukan proses penelitian bukti pemenuhan kewajiban penyetoran Pajak Penghasilan secara formal dan material.
Regulation Of Location Permits For Tourism Investment
Fatikhah Kismilarsih;
Simon Nahak;
I Ketut Widia
Jurnal Hukum Prasada Vol. 6 No. 2 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.6.2.2019.97-102
The authority of regulating the permits of location for tourism investment is entitled to the government as a public official to control in accordance with the applicable procedures. The aims is to discover the legal norms that are the authority in providing the location permits for tourism investment. The method used was conducted by applying normative juridical law and exploiting related legal theories as an analysis device for the object being studied. The result is conflicts occur between Artcile 1 number 8 and Article 1 number 7 of the Regulations of the Ministry of Agrarian and Spatial / the Regulations of the Head of the Agency of National Land of Indonesian Republic, in the item 14 of 2018 pertaining to Location Permits, as well as its hierarchically preceding laws, which are Tourism Law dan Investment Law. The licensing is issued by vertical public officials to oversee the investors in the tourism sector who carry out their business activities to realize prosperity for all levels of society, according to the mandate of the preamble of the 1945 Constitution of the Republic of Indonesia. Any decisive action from the provincial, district and / or municipal governments in consonance with the applicable provisions is definitely necessary to draft regional regulations which exclusively governing the Norms, Standards, Procedures, and Provisions concerning supervision, guidance and issuance of permits for tourism investment locations, so that there is a legal umbrella for the law enforcement officers in issuing the Location Permits for Tourism Investment.
Legal Protection Against Offenders in the Process of Investigation in the Resort Police of Denpasar City
Dian Martina Octavia;
Simon Nahak;
I Ketut Widia
Jurnal Hukum Prasada Vol. 6 No. 2 (2019): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.6.2.2019.109-114
The involvement of children in a crime is a phenomenon that is rife. As is the case in the Denpasar City Police Department, where there are children who commit sexual intercourse with friends of their age. In the investigation process, the child as the perpetrator of the crime, found a gap between the prevailing norms and practice, namely in Article 64 of Law Number 17 Year 2016 concerning Child Protection stipulates that, special protection for children facing the law, which is wrong one is getting assistance by a parent or guardian. This research was analyze the form of legal protection against the offender's offender in the investigation process and the obstacles to children as perpetrators of criminal acts in the investigation process at the Denpasar City Police Department. This research was empirical research conducted through the method of legislation and legal concepts as the basis of research. The approach in this study uses the legal concept approach, and the legal approach. Based on the results, it was found that the form of child protection as an offender in the police investigation process was divided into two, namely Preventive protection and Repressive protection. Special treatment of children as perpetrators of criminal offenses is carried out with diversion. The diversion effort is one of the Preventive efforts applied to children facing the law which is a settlement of criminal cases outside the court while the Repressive effort that can be done is to provide a quick, precise and efficient investigation process. The factors that become obstacles in the context of investigating children are the factors of underage children, which makes it difficult for the investigation process, the number of parties involved, parents and surrounding communities who are less concerned. The advice given is first, full awareness of the police is needed in the preventive and repressive stages of children facing the law so that in the future this case can be handled properly and efficiently. Second, it is necessary to familiarize parents or related parties who stumble over child problems that intersect with the law so that in the future there will be no more indifference from the parents or related parties in dealing with such crimes.
Criminal Sanctions against Taxpayer Who are Negligent to Register Land and Building Taxes
Made Putri Pradnya Parahita;
Simon Nahak;
I Ketut Widia
Jurnal Hukum Prasada Vol. 7 No. 2 (2020): Jurnal Hukum Prasada
Publisher : Magister of Law, Post Graduate Program, Universitas Warmadewa
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DOI: 10.22225/jhp.7.2.2020.73-78
One of the most common problems related to land and building tax is where there are citizens who are aware of their obligation to pay taxes by registering their objects, but due to certain circumstances, the taxpayer does not register the tax object he owns. This study aims to find out the regulation of criminal sanctions against taxpayers who do not register land and building tax and to find out the criminal liability of taxpayers who do not register the object of land and building tax. This study uses normative research that starts with an indication of the obscurity of legal norms. The results of this study showed that the provision of sanctions is needed as a form of the last effort to realize the certainty of tax activities going well. Sanctions given can be in the form of administrative sanctions in the form of fines to criminal sanctions in the form of prison or confinement, which can be imposed on taxpayers and related officials. Criminal liability in the field of taxation arises when each taxpayer is indicated to have committed a tax crime. The intended taxpayer is an individual taxpayer or legal entity or corporation. Likewise, it has been regulated that starting from the taxpayer, tax officials/employees, to third parties have their respective criminal liabilities. The legal basis is Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The advice given is the need for strict rules regarding criminal sanctions against land and building tax registration.