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All Journal Jurnal Ilmiah Penegakan Hukum Paulus Law Journal
James Pasaribu, Muldri Pudamo
Prodi Ilmu Hukum Fakultas Hukum Universitas Simalungun
Law, Crime, Criminology & Criminal Justice

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Tinjauan Yuridis terhadap Kedudukan Fintech Yang Tidak Terdaftar di Otoritas Jasa Keuangan Muldri Pudamo James Pasaribu
Jurnal Ilmiah Penegakan Hukum Vol 8, No 1 (2021): JURNAL ILMIAH PENEGAKAN HUKUM JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v8i1.5125

Abstract

This study aims to, firstly, find out the legal standing of Fintech that is not registered with the Financial Services Authority; Second, to find out the efforts of the Financial Services Authority in dealing with unregistered Fintech. The normative research method used to obtain complete data as the basis for writing scientific papers. Fintech or Financial Technology is a revolutionary business concept that combines the financial business with the development of modern technology and is part of the Industrial Revolution 4.0. Generally, Fintech are companies engaged in financial services that maximize the use of technology to facilitate users of financial services. With the issuance of Financial Services Authority Regulation Number 77/POJK.01/2016 concerning Information Technology-Based Lending and Borrowing Services, which regulates Fintech's obligations to comply with applicable regulations including registration and processing of Financial Services Authority permits
Implementasi Metrologi Legal Dalam Peningkatan Pendapatan Daerah: Metrologi Legal Muldri Pudamo James Pasaribu; Muhammad Yusrizal Adi Syaputra
Jurnal Ilmiah Penegakan Hukum Vol. 10 No. 1 (2023): JURNAL ILMIAH PENEGAKAN HUKUM JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v10i1.9177

Abstract

This study aims to determine the authority to collect fees is the authority of local governments to increase regional income. Therefore the mechanism for calculating the tera/recalibration must be carried out as well as possible and have a clear scientific basis. In determining the standardization of measurement and weighing is carried out through a scientific standard known as legal metrology. This research is normative juridical by taking a statutory approach and a conceptual approach. The sources of legal materials that the author uses are primary and secondary legal materials by collecting data through library research and data analysis techniques using content analysis and analytical descriptive. Based on the provisions of Article 1 letter b Law Number 2 of 1981 concerning legal metrology, what is meant by legal metrology is a measurement system that regulates and manages units of measure, measurement methods and measuring instrument standards, which involve technical requirements and regulations based on the Law aims to protect the public interest in terms of the correctness of measurement. Legal basis for determining legal metrology standards: First, Law Number 2 of 1981 concerning Legal Metrology; Second, Government Regulation Number 2 of 1985 concerning Compulsory and Exemption for Calibration and/or Re-calibration and Requirements for Measuring, Measuring, Weighing Instruments and their Equipment; Third, Regulation of the Minister of Trade Number 115 of 2018 concerning Legal Metrology Units; Fourth, Regulation of the Minister of Trade Number 52 of 2019 concerning Legal Metrology Size Standards. The legal metrological calibration/recalibration system can be applied in traditional markets so that market traders are required to pay a levy to obtain calibration/recalibration services related to their scales
EFEKTIFITAS PROGRAM TAX AMNESTY TERHADAP PENINGKATAN KESADARAN HUKUM  WAJIB PAJAK Rony Andre Christian Naldo; Buyung Buyung; Muldri Pudamo James Pasaribu
Paulus Law Journal Vol. 6 No. 1 (2024): September 2024
Publisher : Fakultas Hukum Universitas Kristen Indonesia Paulus

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Abstrak Pemerintah senantiasa berusaha untuk meningkatkan penerimaan dari sektor pajak, yang salah satunya dengan membuat kebijakan Program Tax Amnesty Jilid 1. Program Tax Amnesty Jilid 1 dilaksanakan di seluruh wilayah Indonesia, salah satunya di Kota Pematangsiantar. Program Tax Amnesty Jilid 1 diharapkan efektif meningkatkan kesadaran hukum WP, yang secara otomatis efektif pula meningkatkan penerimaan dari sektor pajak. Penelitian ini bertujuan untuk menganalisis guna mengetahui efektifitas Program Tax Amnesty Jilid 1 terhadap peningkatan kesadaran hukum WP di Kota Pematangsiantar. Penelitian ini merupakan jenis penelitian normatif menggunakan metode yuridis normatif holistik, dengan menggunakan data primer dan data sekunder. Data yang diperoleh dianalisis secara deduktif kualitatif, yang lebih lanjut dianalisis berdasarkan norma hukum dan Teori Efektifitas Hukum yang bersinergis dengan Teori Kesadaran Hukum. Hasil penelitian menyimpulkan bahwa Program Tax Amnesty Jilid 1 di Kota Pematangsiantar belum efektif meningkatkan kesadaran hukum WP, yang terhadap fakta hukum tersebut diajukan 2 (dua) solusi. Abstrac The Government is always traying to increase revenue from the tax sector, one of which is by creating a Tax Amnesty Program Volume 1 policy. The Tax Amnesty Program Volume 1 is implemented in all regions of Indonesia, one of which is in Pematangsiantar City. The Tax Amnesty Volume 1 Program is expected to be effective in increasing Taxpayers’ legal awareness, which will automatically be effective in increasing revenue from the tax sector. This research aims to analyze to determine the effectiveness of the Tax Amnesty Volume 1 Program in increasing the legal awareness of Taxpayers in Pematangsiantar City. This research is a type of normative research, using a holistic normative juridical method, using a primary data and secondary data. The data obtained was analyzed deductively qualitatively, which was further analyzed based on legal norms and Theory of Legal Effectiveness which is synergistic with the Theory of Legal Awareness. The results of the research concluded that the Tax Amesty Program Volume 1 in Pematangsiantar City had not been effective in increasing Taxpayers’ legal awareness, for which 2 (two) solutions were proposed regarding these legal facts.
Co-Authors Buyung Buyung Muhammad Yusrizal Adi Syaputra Pinondang Nainggolan Rony Andre Christian Naldo Saragih, Jef Rudiantho Tri Astuti Ummu Harmain, Ummu