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Pujiyono Pujiyono
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THE ULTIMUM REMEDIUM PRINCIPAL FORMULATION POLICY IS PARTIAL IN NATURE IN CORPORATE CRIMINALITY IN INDONESIA Adhari, Ade; Pujiyono, Pujiyono; Sidharta, Sidharta; Aprilia, Indah Siti
Indonesia Law Review Vol. 14, No. 1
Publisher : UI Scholars Hub

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Abstract

This article identifies and examines the policy formulation of the ultimum remedium principle in criminalizing corporations in Indonesia. The source of criminal law is found in the Criminal Code (KUHP) and laws outside the Criminal Code. The principle of ultimum remedium in corporate punishment is not recognized in the Criminal Code. Limited ultimum remedium-based corporate penalties are found in various laws containing offenses in the fields of taxation, customs, excise and the environment. Normatively, the process of prosecuting a corporation is a last resort, and the main step required is fulfilling the obligation to pay off losses to state revenue, paying off import duties that are not or underpaid or after paying off excise that is not and/or underpaid. From this policy formulation, it can be seen that the principle of ultimum remedium in corporate punishment is partial.
THE JUDICIAL POLICY OF RATIO DECIDENDI REGARDING CORPORATE CRIMINAL LIABILITY TOWARDS JUST JUDGMENTS Aryani, Fajar Dian; Pujiyono, Pujiyono; Sidharta, Sidharta
Indonesia Law Review Vol. 14, No. 2
Publisher : UI Scholars Hub

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Observing the workings of law in Indonesia is very intriguing, particularly regarding corporations in the era of globalization. In this context, the refunctionalization of law in the enforcement of corporate law is interpreted as a process of legal renewal and a part of a progressive and reformative legal political process. In this regard, the legal interpretation of corporate liability principles becomes the main focus of this dissertation. It appears that corporate liability, which is key to prosecuting corporations, still requires more serious efforts to be articulated in practical terms, leading to fair judicial decisions for both the corporation itself and the victims of corporate crimes. This situation drives the researcher to examine the issues of (a) How judges’ Ratio Decidendi interprets corporate liability, and (b) How the element of corporate fault should be interpreted in judges’ Ratio Decidendi to improve the regulatory provisions regarding corporate liability. The research method applied in this study is normative legal research. The statutory approach is used by reviewing all regulations related to the legal issue being studied, namely corporate liability. The conceptual approach is used as an argument to solve problems based on doctrines to better understand the basic ideas, legal concepts, and legal principles relevant to the issue. The method of interpretation often found in various criminal law literature is discussed. The research results affirm that legal interpretation and construction can be seen as ways for judges and other legal officers to discover the law. There is a difference in character between civil law and common law experts when discussing legal discovery. Thus, this study attempts to apply the use of the term Ratio Decidendi in the Indonesian criminal legal system, particularly in interpreting corporate liability.
PENGARUH PROFITABILITAS(ROA), PAJAK TERHDAP KEPUTUSAN PENDANAAN PADA MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Pujiyono, Pujiyono; Solikah, Mar’atus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2018): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2018
Publisher : Universitas Nusantara PGRI Kediri

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Salah satu keputusan yang harus diambil oleh manajer, untuk pengembangan potensi dan pencapaian kinerja yang optimal adalah keputusan pendanaan yang tepat bagi perusahaan. Tujuan dalam penelitian ini adalah Untuk menganalisis pengaruh Profitabilitas(ROA), pajak secara parsial dan simultan terhadap Keputusan Pendanaan. Penelitian ini menggunakan metode penelitian expost facto dengan pendekatan kuantitatif. Teknik sampling yang digunakan adalah Nonprobability sampling dengan kriteria. Sampel sebanyak 68 perusahaan dari 147 populasi dan dianalisis menggunakan regresi linier berganda dengan software SPSS for windows versi 24. Kesimpulan dalam penelitian ini adalah hasil penelitian menunjukkan bahwa profitabilitas (ROA) secara parsial berpengaruh signifikan terhadap keputusan. pajak secara parsial tidak berpengaruh signifikan terhadap keputusan pendanaan. Sedangkan pengujian secara simultan Profitabilitas (ROA), pajak berpengaruh signifikan Terhadap Keputusan Pendanaan.
Legal Force Of The Binding Agreement For Sale And Purchase In Full And The Power To Sell With A Non-Electronic Id Card Identity Raharjo, Prasetyo; Pujiyono, Pujiyono; Suryono, Arief
International Journal of Educational Research & Social Sciences Vol. 4 No. 4 (2023): August 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i4.681

Abstract

A Sale and Purchase Binding Agreement (PPJB) is an obligatoir agreement that usually includes a power to sell clause. Under certain conditions, illegal acts may arise such as the seller disappearing after signing the deed as in the case of a civil case registered in the Karanganyar District court number 2 / Pdt.G / 2021 / PN Krg. The obligation to include an Electronic KTP in the transfer of rights raises problems with the paid PPJB and selling power made during the transition of self-identity from Non-Electronic KTP to Electronic KTP, namely in 2011 at which time the process of transferring rights at the National Land Agency (BPN) office was still received using a non-electronic KTP. This research method is juridical normative to determine the legal strength of paid off PPJB and the power to sell with a non-electronic ID card identity. The legal force of PPJB in full and the power to sell with a non-electronic ID card identity is valid and has binding legal consequences and must be implemented by the parties as ordered by law, if the PPJB is carried out and meets the requirements for the validity of the agreement as stipulated in Article 1320 of the Civil Code, the fulfillment of the principles of the agreement and the elements of the agreement therein and does not violate the provisions, decency and decency and the laws in force at the time the deed was made. Apart from that, the legal force of proof attached to an authentic deed is perfect in the sense that the proof is sufficient with the deed itself unless there is evidence of an opponent who proves otherwise and the judge is bound by the deed itself as long as the deed made is in accordance with the provisions of the validity of a deed as stipulated in the UUJN and Civil Code.
Co-Authors Ade Adhari Agusta, Evelin Nur Agustiawan, M. Hendri Ahmad Ridwan, Nur Almira Rahma, Ardita Anis Widyawati Aprilia, Indah Siti Ardi, Muhammad Khalif Arief Suryono Arifin, Alif Wisuda Aryani, Fajar Dian Barda Nawawi Arief Bhakti, Rizky Atswari Cahya Wulandari Claudia, Natasya Debora Natalia Sudjito Dwi Maryono Encep, Encep Fernando, Zico Junius Hardiani, Putri Ikhsan Ikhsan Irawan, Chandra Noviardy Irma Cahyaningtyas, Irma Jamal Wiwoho Jaya, I Nyoman Serikat Putra Khamami Zada Kholdaa, Madya Cinta Kristiani Kristiani Kukuh Tejomurti, Kukuh Mahardika, Sylvester Enricho Mara Sutan Rambe Mardiana - Maria Silvya E. Wangga Marmi Sudarmi Muchlas Rastra Samara Muksin Muhammad Ishar Helmi, Muhammad Ishar Najlalinka, Zahrafhia Ndraha, Agung Silwanus Nugroho, Sofyan Nur Rochaeti Nur Rochaeti, Nur Pati, Umi Khaerah Prabawani, Riski Dysas Pranoto Pranoto Priscilia, Erika Pulungan, Muhammad Al Faisal Putra Jaya, Nyoman Serikat Putra, Aista Wisnu Putra, Risqi Perdana Putra, Yagie Sagita Putrajaya, Nyoman Serikat Raharjo, Prasetyo Rani Tiyas Budiyanti Redita Suryadarma, Fatika Rian Saputra Roikardi, Dodi Roy Rovalino Herudiansyah Sa'adah, Nabitatus Sahid, Mualimin Mochammad Saptanti, Noor Saputra, Andika Oktavian Sembiring, Rya Elita Br Shidarta Shidarta Sidharta, Sidharta Slamet Subiyantoro Solikah, Mar’atus Sulistyo, Edhei Sunny Ummul Firdaus Supeno, Bambang Joyo Suryani, Leony Sondang Tuhana Tuhana Umi Rozah Wicaksono, Adi Hardiyanto Yasin Surya Wijaya