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Diversi Penyidik Dalam Penyelesaian Perkara Pidana Anak Melalui Restorative Justice Yosep Tarantung; Kukuh Sudarmanto; Amri Panahatan Sihotang; Kadi Sukarna
Journal Juridisch Vol. 1 No. 3 (2023): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v1i3.7947

Abstract

The purpose of this research is to analyze the investigation of juvenile criminal cases through restorative justice in the Central Java Regional Police (Polda Jawa Tengah). The importance of a friendly and fair resolution for children facing the law. The diversion of cases from the criminal justice process to non-criminal justice processes. Diversion can be carried out when the criminal threat is below 7 (seven) years and is not a repeat offense. This type of research uses a socio-legal approach. The research findings indicate that the juvenile diversion process in Central Java Regional Police involves transferring cases from the criminal court to a deliberation process to achieve balance and restoration. Mediators in the deliberation can be trusted community figures, school principals, or teachers. Standard rules are needed for non-formal treatment of cases involving children in conflict with the law to limit negative practices in the justice system. Diversion is carried out to promote the well-being of children, especially in cases of juvenile delinquency, and to prevent recidivism. Tujuan penelitian ini untuk menganalisis penyidikan terhadap perkara tindak pidana anak melalui restorative justice di Polda Jawa Tengah. Pentingnya penyelesaian perkara yang ramah dan adil bagi anak yang berhadapan dengan hukum. Pengalihan perkara dari proses peradilan pidana ke proses di luar peradilan pidana. Diversi dapat dilaksanakan apabila ancaman pidananya di bawah 7 (tujuh) tahun; dan bukan merupakan pengulangan tindak pidana. Jenis penelitian ini menggunakan yuridis sosiologis. Hasil penelitian proses diversi anak pada Polda Jawa Tengah melibatkan pengalihan perkara dari pengadilan pidana ke proses musyawarah untuk mencapai keseimbangan dan memulihkan keadaan. Mediator dalam musyawarah dapat berupa tokoh masyarakat yang dipercaya atau kepala sekolah atau guru. Aturan standar diperlukan untuk perlakuan non-formal terhadap kasus anak yang berkonflik dengan hukum untuk membatasi praktik negatif dalam sistem peradilan. Diversi dilakukan untuk mencapai kesejahteraan bagi anak, khususnya terhadap kejahatan anak, dan untuk mencegah terjadinya residivis.
Pelaksanaan Pencabutan Laporan Tindak Pidana Umum Secara Sepihak Oleh Pelapor Karyanto Karyanto; Kadi Sukarna; Syafran Sofyan; Muhammad Junaidi; Miftah Arifin
Journal Juridisch Vol. 2 No. 2 (2024): JULY
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v2i2.7948

Abstract

The purpose of this research is to examine the legal consequences of unilaterally withdrawing a report of a general criminal offense by the complainant at the Pati Police Resort (Polres Pati). The urgency of this research is that filing a complaint is the right of the victim to initiate or not initiate prosecution because it concerns the interests of the victim. Therefore, in criminal cases involving complaints, a specific period for withdrawing the complaint is provided for in Article 75 of the Criminal Code. The research method used is normative juridical. The results of this study indicate that the withdrawal of a report in criminal law is primarily regulated in Article 75 of the Criminal Code. The application of Article 75 of the Criminal Code, in its developmental context, is limited to extraordinary cases and does not extend to ordinary criminal offenses. The legal impact of unilaterally withdrawing a report of a general criminal offense by the complainant at the Pati Police Resort (Polres Pati) is generally allowed in the context of ongoing investigations but does not hinder the continuation of the investigation. Tujuan penelitian ini adalah untuk mengkaji tentang dampak hukum pencabutan laporan tindak pidana umum secara sepihak oleh pelapor di Polres Pati. Urgensi penelitian ini Pengaduan merupakan hak dari korban untuk diadakan penuntutan atau tidak dilakukan penuntutan karena menyangkut kepentingan korban, untuk itu dalam perkara delik aduan diberikan jangka waktu pencabutan pengaduan yang diatur dalam Pasal 75 KUHP. Metode penelitian ini adalah yiridis normatif. Hasil penelitian ini bahwa pencabutan laporan dalam hukum pidana pada dasarnya diatur dalam Pasal 75 KUHP. Penerapan Pasal 75 KUHP dalam konteks perkembangannya hanya terbatas pada perkara luar biasa dan tidak meluas pada tindak pidana biasa. Pencabutan laporan tindak pidana umum secara sepihak oleh pelapor di Polresta Pati pada prinsipnya diperbolehkan dalam rangka penyidikan yang sedang berlangsung, namun tidak menghalangi kelanjutan penyidikan.
Pertanggungjawaban Hukum Tindak Pidana Penggelapan Muhammad Faizin; Kukuh Sudarmanto; Alwan Hadiyanto; Kadi Sukarna
Journal Juridisch Vol. 2 No. 1 (2024): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v2i1.7949

Abstract

The purpose of this research is to examine the legal accountability in cases of embezzlement crimes. The significance of conducting this research lies in the fact that embezzlement is one of the criminal acts that frequently occur across various segments of society. This type of research is classified as empirical juridical research. The research findings indicate that embezzlement is a criminal act closely related to wealth or property, which often occurs within the community, alongside other criminal acts such as theft under Article 362 of the Criminal Code, extortion under Article 268 of the Criminal Code, and fraudulent activities under Article 378 of the Criminal Code. Perpetrators of embezzlement can face criminal sanctions based on the provisions found in Article 372, Article 373, Article 374, Article 375, and Article 376 of the Criminal Code. Tujuan penelitian ini adalah untuk mengkaji tentang pertanggungjawaban hukum dalam tindak pidana penggelapan. Pentingnya mengakngkat penelitian ini karena tindak pidana penggelapan merupakan salah satu tindak pidana yang banyak terjadi di seluruh lapisan masyarakat. Jenis penelitian ini dalah jenis penelitian yuridis empiris. Hasil penelitiannya adalah tindak pidana penggelapan adalah suatu tindak pidana yang erat kaitannya dengan harta kekayaan atau harta benda, yang sering terjadi di dalam kehidupam masyarakat, disamping tindak pidana lainnya seperti pencurian dalam Pasal 362 KUHP, pemerasan dalam Pasal 268 KUHP, dan juga perbuatan curang dalam Pasal 378 KUHP. Pelaku tindak pidana penggelapan dapat diancam dengan sanksi pidana berdasarkan ketentuan yang terdapat dalam Pasal 372, Pasal 373, Pasal 374, Pasal 375 dan 376 KUHP.
Optimalisasi Penyelesaian Perkara Tindak Pidana Pencurian Yang Dilakukan oleh Anak Melalui Diversi Rudi Prasetiyo; Kukuh Sudarmanto; Kadi Sukarna; Mukhlis Ridwan
Journal Juridisch Vol. 2 No. 3 (2024): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v2i3.9855

Abstract

The study aims to analyze the optimization of the settlement of theft criminal cases committed by children in a diverse way. Children, as part of the future of the nation, have the right to grow and develop optimally, both physically and mentally, as well as socially and morally. Children involved in criminal acts such as theft often come from an under-supported family background, a lack of adequate education, or a poor social environment. Handling criminal cases involving children requires a different approach than adult perpetrators. Diversion, as one of the forms of settlement of criminal cases of children outside formal judicial proceedings, has been regulated in Act No. 11 of 2012 on the Child Criminal Justice System (SPPA). The urgency of this research lies in the need to find an effective solution to dealing with the crime of theft by children through diversified mechanisms. This method of investigation is juridic normative with supported secondary data as primary data and data. By maximizing diversification, it is expected to provide better protection for children facing the law, reduce the negative effects of formal judicial processes, and encourage children to return to society. This research offers some significant aspects of innovation. First, the study developed a diversified optimization strategy model that had not been comprehensively outlined in previous research. Second, it used a multidisciplinary approach that integrated legal, psychological, and sociological perspectives into its analysis. Third, the research identified key factors that influenced the success of diversion implementation in cases of child theft, which could be a reference for future public policy.
Kohabitasi Dalam KUHP 2023 Ternyata Tidak (Perlu) Dipidana Widhie Kurniawan; Kukuh Sudarmanto; Kadi Sukarna; Mangaraja Manurung
Journal Juridisch Vol. 2 No. 3 (2024): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v2i3.10491

Abstract

This study aims to analyze the crime of cohabitation as an absolute complaint offense in practice before and after the enactment of Article 412 of Law No. 1/2023 concerning the Criminal Code. The background is the negative stigma against cohabitation in Indonesian society and the ambiguity of the law before the existence of explicit regulations. The urgency of this study is to provide legal certainty and avoid arbitrary handling of cohabitation cases. The research method used is normative juridical with a descriptive analysis approach, using secondary data from laws and regulations, literature, and dictionaries. The novelty of this study lies in the comprehensive analysis of the handling of cohabitation before and after the enactment of the new Criminal Code Law. The results of the study show that before Law No. 1/2023, the handling of cohabitation varied, ranging from customary sanctions to the application of adultery articles. With the enactment of the new Law as of January 2, 2026, cohabitation is regulated as an absolute complaint offense with limitations on complainants. In conclusion, although cohabitation now has a clear legal basis, its implementation still considers aspects of social balance and family resolution, similar to the concept of restorative justice. Customary law can still be applied in handling cohabitation, but requires government regulations as derivative rules for its implementation. Penelitian ini bertujuan untuk menganalisis tindak pidana kohabitasi sebagai delik aduan absolut dalam praktik sebelum dan setelah berlakunya Pasal 412 UU No. 1/2023 tentang KUHP. Latar belakangnya adalah stigma negatif terhadap kohabitasi di masyarakat Indonesia dan ketidakjelasan hukum sebelum adanya aturan eksplisit. Urgensi penelitian ini adalah untuk memberikan kepastian hukum dan menghindari penanganan sewenang-wenang terhadap kasus kohabitasi. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan deskriptif analisis, menggunakan data sekunder dari peraturan perundang-undangan, literatur, dan kamus. Kebaruan penelitian ini terletak pada analisis komprehensif terhadap penanganan kohabitasi sebelum dan setelah berlakunya UU KUHP baru. Hasil penelitian menunjukkan bahwa sebelum UU No. 1/2023, penanganan kohabitasi bervariasi, mulai dari sanksi adat hingga penerapan pasal perzinahan. Dengan berlakunya UU baru per 2 Januari 2026, kohabitasi diatur sebagai delik aduan absolut dengan limitasi pengadu. Kesimpulannya, meskipun kohabitasi kini memiliki dasar hukum yang jelas, penerapannya tetap mempertimbangkan aspek keseimbangan sosial dan penyelesaian kekeluargaan, mirip dengan konsep keadilan restoratif. Hukum adat masih dapat diterapkan dalam penanganan kohabitasi, namun memerlukan peraturan pemerintah sebagai aturan turunan untuk implementasinya.
Perlindungan Hukum Pemegang Hak Atas Tanah Dalam Kasus Sertifikat Ganda Anugerah Yudha Saputra; Kadi Sukarna; Soegianto Soegianto; Syafran Sofyan
Journal Juridisch Vol. 2 No. 3 (2024): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v2i3.10619

Abstract

This research aims to analyze the forms of legal protection for land rights holders and legal actions in cases of double certificates. The urgency of this research is to analyze the forms of legal protection for land rights holders in cases of double certificates, which often threaten legal certainty and cause social conflicts due to administrative negligence and land mafia practices, thus requiring strict legal efforts and comprehensive solutions. The type of research used is normative juridical with qualitative data processing. The data sources used in the research are primary data in the form of interviews and secondary data. The results of this study explain that the PTUN decision on the double certificate dispute case Number: 35/G/2021/PTUN.SMG dated September 2, 2021, which has permanent legal force, is 1). The appellant's request was fully granted because, based on the judge's consideration and through the administrative examination mechanism, it was proven that the appellant is the actual landowner with the legal basis of Building Use Rights Certificate (SHGB) Number 1385/Village of Sambirejo in the name of Elisa Mariani Wijaya and Ownership Rights Certificate (SHM) Number 2709/Village of Sambirejo in the name of Hartono Widjaja, which were issued in 1995; 2). In that case, the legal action taken by the BPN was the mediation effort in accordance with Article 43 of the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 21 of 2020 concerning the Handling and Settlement of Land Cases. Penelitian ini bertujuan untuk menganalisis bentuk perlindungan hukum bagi pemegang hak atas tanah dan tindakan hukum dalam sertifikat ganda. Urgensi penelitian ini adalah untuk menganalisis bentuk perlindungan hukum bagi pemegang hak atas tanah dalam kasus sertifikat ganda, yang sering kali mengancam kepastian hukum dan menimbulkan konflik sosial akibat kelalaian administratif dan praktik mafia tanah, sehingga diperlukan upaya hukum yang tegas dan solusi yang komprehensif. Jenis penelitian yang digunakan adalah yuridis normatif dengan pengolahan data secara kualitatif, Sumber data yang digunakan dalam penelitian adalaha data primer berupa wawancar dan data sekunder. Hasil penelitian ini menjelaskan bahwa putusan PTUN sengketa kasus sertifikat ganda Nomor: 35/G/2021/PTUN.SMG tanggal 2 September 2021 dan telah berkekuatan hukum tetap adalah 1). Permohonan Penggunggat dikabulkan seluruhnya dikarenakan dengan pertimbangan hakim dan melalui mekanisme uji administrasi membuktikan bahwa Penggunggat adalah pemilik tanah yang sebenarnya dengan alas hak Sertifikat Hak Guna Bangunan (SHGB) Nomor 1385/Kelurahan Sambirejo atas nama Elisa Mariani Wijaya dan Sertifikat Hak Milik (SHM) Nomor 2709/Kelurahan Sambirejo atas nama Hartono Widjaja, yang diterbitkan pada Tahun 1995; 2). Pada kasus tersebut tindakan hukum yang dilakukan oleh BPN adalah dilakukannya upaya mediasi yang sesuai dengan Pasal 43 Peraturan Menteri Agraria Dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 21 Tahun 2020 tentang Penanganan Dan Penyelesaian Kasus Pertanahan.
Strategi Optimalisasi Penerimaan Pajak Daerah Di Kabupaten Demak Nilaiana Nilaiana; Kadi Sukarna; Muhammad Junaidi; Endah Pujiastuti; Aisyah Nurhaliza
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11400

Abstract

This study aims to analyze strategies for optimizing local tax revenues in Demak Regency, which play a strategic role as the primary source of financing for development and public services. The urgency of this research lies in evaluating the regional tax policies that have not yet been fully optimized, resulting in limited funds to cover government expenditures. The novelty of this study lies in its comprehensive analysis of optimization strategies, including updating tax data, utilizing information technology, improving service quality, and enforcing strict legal measures. Furthermore, this research emphasizes the importance of inter-agency collaboration, particularly with the Regional Financial and Asset Management Agency, as well as education and socialization programs to enhance taxpayer awareness and compliance. Employing a normative juridical approach supported by primary data from interviews and secondary data from statutory regulations, the findings reveal that optimization of tax revenues can be achieved through integrated information systems, stronger supervision, and incentive schemes for compliant taxpayers. These findings are expected to contribute to strengthening local tax policy and supporting the sustainable improvement of public welfare in Demak Regency.   Penelitian ini bertujuan untuk menganalisis strategi optimalisasi penerimaan pajak daerah di Kabupaten Demak yang memiliki peran strategis sebagai sumber utama pembiayaan pembangunan dan pelayanan publik. Urgensi penelitian terletak pada evaluasi terhadap kebijakan penerimaan pajak daerah yang belum optimal, sehingga berdampak pada keterbatasan dana untuk menutupi kebutuhan belanja pemerintah daerah. Kebaruan penelitian ini terletak pada analisis komprehensif mengenai strategi optimalisasi yang mencakup pemutakhiran data perpajakan, pemanfaatan teknologi informasi, peningkatan kualitas pelayanan, serta penegakan hukum yang tegas. Selain itu, penelitian ini juga menekankan pentingnya kolaborasi lintas instansi, termasuk dengan Badan Pengelolaan Keuangan dan Pendapatan Aset Daerah, serta edukasi dan sosialisasi untuk meningkatkan kesadaran dan kepatuhan wajib pajak. Dengan menggunakan pendekatan yuridis normatif yang didukung oleh data primer melalui wawancara dan data sekunder berupa peraturan perundang-undangan, hasil penelitian menunjukkan bahwa optimalisasi penerimaan pajak dapat dicapai melalui integrasi sistem informasi, penguatan pengawasan, dan insentif bagi wajib pajak patuh. Temuan ini diharapkan memberikan kontribusi bagi penguatan kebijakan perpajakan daerah serta mendukung peningkatan kesejahteraan masyarakat Kabupaten Demak secara berkelanjutan.
Perlindungan Hukum Terhadap Profesi Dokter Atas Tindakan Aborsi Korban Perkosaan Dalam Perspektif Undang-Undang Kesehatan Niken Astuti; Kadi Sukarna; Kukuh Sudarmanto; Zaenal Arifin
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11406

Abstract

This study aims to analyze the legal provisions on abortion and the legal protection for doctors in abortion cases involving rape victims, based on Law Number 17 of 2023 concerning Health. The research background is rooted in the normative conflict between the Indonesian Penal Code (KUHP), which absolutely prohibits abortion, and the Health Law, which provides exceptions under certain conditions, thereby creating legal uncertainty. Ensuring legal certainty for doctors is crucial so that they are not placed in a vulnerable position when performing their professional duties. This research applies a normative juridical method with a descriptive-analytical specification, using qualitative analysis through systematic, grammatical, and teleological interpretation of legal norms. The findings show that Article 428 paragraph (3) of Law No. 17/2023 establishes a new juridical foundation that explicitly protects doctors from criminal liability, provided that they meet administrative and professional requirements, such as a valid practice license, registration certificate (STR), implementation in accredited health facilities, informed consent, and reporting to the Health Office. The novelty of this research lies in its emphasis on legal protection for doctors through the latest regulation, which has not been widely examined in previous studies that focused more on ethical dilemmas or gestational age limits. The study concludes that legal protection for doctors in abortion cases due to rape constitutes a form of legal certainty as well as the fulfillment of victims’ rights, with recommendations for synchronizing gestational age limits across related regulations and strengthening technical guidelines by the government and professional organizations to ensure consistent implementation.   Penelitian ini bertujuan untuk menganalisis ketentuan hukum aborsi dan perlindungan hukum terhadap dokter dalam kasus aborsi akibat perkosaan berdasarkan Undang-Undang Nomor 17 Tahun 2023 tentang Kesehatan. Latar belakang penelitian didasari oleh konflik norma antara KUHP yang melarang aborsi secara mutlak dan Undang-Undang Kesehatan yang memberikan pengecualian dalam kondisi tertentu, sehingga menimbulkan ketidakpastian hukum. Pentingnya memberikan kepastian hukum bagi dokter agar tidak berada dalam posisi rentan ketika menjalankan kewajiban profesional. Penelitian ini menggunakan metode yuridis normatif dengan spesifikasi deskriptif-analitis, melalui analisis kualitatif dengan pendekatan interpretasi sistematis, gramatikal, dan teleologis terhadap norma hukum. Hasil penelitian menunjukkan bahwa Pasal 428 ayat (3) UU 17/2023 memberikan dasar yuridis baru yang secara eksplisit melindungi dokter dari ancaman pidana sepanjang memenuhi syarat administratif dan profesional, seperti izin praktik, STR, pelaksanaan di fasilitas kesehatan yang memenuhi standar, informed consent, serta pelaporan kepada Dinas Kesehatan. Novelty penelitian ini terletak pada penegasan perlindungan hukum bagi dokter melalui regulasi terbaru, yang belum banyak dikaji dalam penelitian terdahulu yang lebih menekankan aspek dilema etik atau batas usia kehamilan. Kesimpulan penelitian ini menegaskan bahwa perlindungan hukum terhadap dokter dalam kasus aborsi akibat perkosaan merupakan bentuk kepastian hukum sekaligus pemenuhan hak korban, dengan rekomendasi perlunya sinkronisasi batas usia kehamilan dalam regulasi terkait serta penguatan pedoman teknis oleh pemerintah dan organisasi profesi agar implementasi aturan lebih konsisten.
Implementasi Diversi pada Penyidikan Tindak Pidana Penganiayaan oleh Anak: Diversion Practices in Child Assault Cases at the Investigation Stage Fathkur Rokhim; Kadi Sukarna; Ani Triwati; Rima Saputri
Journal Juridisch Vol. 3 No. 3 (2025): NOVEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i3.11412

Abstract

This study aims to analyze the implementation of diversion as a legal mechanism at the investigation stage in handling assault cases committed by children at the Demak Police Resort (Polres Demak). Diversion, as regulated in Law No. 11 of 2012, serves as an alternative dispute-resolution mechanism outside the formal judicial process through a restorative justice approach, thereby requiring the active involvement of offenders, victims, their families, the community, and law enforcement authorities. Employing an empirical juridical method and a case-study approach within the Child and Women Protection Unit (Unit PPA) of Polres Demak, data were collected through interviews and literature review, and qualitatively analyzed using the treatment theory of punishment, restorative justice theory, and Friedman’s legal system theory. The findings reveal that the sentencing framework under the Juvenile Criminal Justice System Law aligns with the treatment theory by prioritizing rehabilitation over retribution. The implementation of diversion by Unit PPA generally reflects restorative justice principles, particularly in terms of objectives and procedural stages. However, at the outcome stage, diversion agreements frequently involve transactional compensation practices that may impose undue burdens on child offenders. The main obstacles stem from societal legal culture, including persistent retributive mindsets, limited public understanding of diversion, and disproportionate compensation demands. This study recommends strengthening legal education and enhancing collaboration between the police, community leaders, and social institutions to improve the effectiveness of diversion.   Penelitian ini bertujuan menganalisis implementasi upaya hukum diversi pada tingkat penyidikan dalam penanganan tindak pidana penganiayaan oleh anak di Polres Demak. Diversi sebagaimana diatur dalam UU No. 11 Tahun 2012 merupakan mekanisme penyelesaian perkara anak di luar peradilan dengan pendekatan keadilan restoratif, sehingga memerlukan sinergi antara pelaku, korban, keluarga, masyarakat, dan aparat penegak hukum. Penelitian ini menggunakan metode yuridis empiris melalui studi kasus pada Unit PPA Polres Demak, dengan pengumpulan data melalui wawancara dan telaah pustaka, kemudian dianalisis secara kualitatif menggunakan teori pemidanaan treatment, teori keadilan restoratif, dan teori sistem hukum Friedman. Hasil penelitian menunjukkan bahwa sistem pemidanaan dalam UU SPPA telah sejalan dengan teori pemidanaan treatment karena menekankan pembinaan daripada pembalasan. Implementasi diversi oleh Unit PPA Polres Demak sebagian besar telah mencerminkan prinsip keadilan restoratif, terutama dalam aspek tujuan dan proses. Namun, pada tahap hasil kesepakatan diversi, masih ditemukan praktik ganti rugi yang bersifat transaksional dan berpotensi memberatkan pelaku. Kendala utama berasal dari aspek budaya hukum masyarakat yang masih berpola pikir retributif, kurangnya pemahaman mengenai diversi, dan tuntutan ganti rugi yang tidak proporsional. Penelitian ini menawarkan rekomendasi peningkatan edukasi hukum dan penguatan sinergi antara kepolisian, tokoh masyarakat, dan lembaga sosial guna mengoptimalkan penerapan diversi.
Juridical Review Oo The Effectiveness of The Motor Vehicle Tax Receivables Collection Program in Semarang City Raden Soeko Agung Prasetyo; Kadi Sukarna; Muhammad Junaidi; Kukuh Sudarmanto; Endah Pujiastuti
Journal Juridisch Vol. 3 No. 1 (2025): MARCH
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jj.v3i1.11594

Abstract

The purpose of this study is to determine and analyze the effectiveness of the motor vehicle tax receivables collection program in Semarang City, as well as to determine and analyze the supporting and inhibiting factors for the effectiveness of the program. This research is a type of empirical juridical legal research with a statutory approach. The research specification uses descriptive analysis. The data in this study were obtained through interviews and literature studies and then analyzed qualitatively. The results of the study explain that the effectiveness of the motor vehicle tax receivables collection program in Semarang City is marked by an increase in motor vehicle tax revenue compared to the same month period last year and a significant increase in revenue before the program was implemented. Supporting factors for the effectiveness of the motor vehicle tax receivables collection program in Semarang City are cooperation with other agencies and optimizing the use of technology, inhibiting factors are a lack of public awareness and technical obstacles such as data differences between motor vehicle data and vehicle owners.   It is hoped that in the future, the collection program for motor vehicle tax receivables in Semarang City can continue to be improved by improving the data collection system for vehicles and vehicle owners to be more accurate, and increasing socialization to the public about the importance of paying taxes on time. In addition, increased coordination between related agencies is also expected to minimize technical obstacles that have been a hindrance. Thus, it is expected that motor vehicle tax revenue will be more optimal, and this program can run more effectively and efficiently.