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Journal : Literatus

PERLINDUNGAN HUKUM TERHADAP PEREMPUAN PADA TINDAK PIDANA KEKERASAN DALAM RUMAH TANGGA Zahra, Laila; Sinaga, Niru Anita; Sudarto, Sudarto
LITERATUS Vol 6 No 2 (2024): Jurnal Ilmiah Internasional Sosial Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i2.1724

Abstract

Interviewing the respondents or informants. The method in this research is juridical empiric method. The result of this research shows that the legal regulation which influence the law enforcement towards Domestic Violence within the household is the Law No. 23 of 2004 on the eradication of Domestic Violence within the household. However, if before entering the litigation way, it is mediated in advance with the rule of Gampong and if a marriage is not recognized by the state so that the domestic violence is subjected to Article 351 of the Criminal Code. The law enforcer that influences the law enforcement against domestic violence within the household except the police, prosecutor, and court is (KPPPA). This institution also has an active role and is also involved to handle the domestic violence cases. Visumetrepertumis most important form of infrastructure and facilities and also becomes evidence in domestic violence cases. The societies who tend to be victims of domestic violence are women. The culture that influences law enforcement against domestic violence is patriarchal culture which strongly dominates in the household of the societies in Indonesia. As the Suggestion, in order to reach the realization of the effectiveness of law enforcement for domestic violence within the household so that the influenced factors should be better, especially for the State apparatus. They should conduct their duties properly.
Penegakan Hukum terhadap Wajib Pajak yang Melakukan Penyampaian Surat Pemberitahuan dan/atau Keterangan yang Isinya Tidak Benar atau Tidak Lengkap di Indonesia Afdal, Afdal; Sinaga, Niru Anita; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1955

Abstract

Law enforcement against taxpayers who report incorrect or incomplete tax returns or information has become an important issue in the tax system in Indonesia. A tax crime occurs when a taxpayer submits a notification letter that is false or not in accordance with tax provisions, which can cause state losses. However, problems in law enforcement arise due to the lack of clarity of the boundaries between administrative offenses and criminal offenses, as well as legal uncertainty in the Taxation Law. This study aims to examine and understand the law enforcement against taxpayers who report false or incomplete tax returns or information, as well as the obstacles faced in enforcing the law. The main focus of this research is to analyze challenges such as regulatory differences, rapid policy changes, limited human resources (HR), and data mismatches despite the modern tax system. In addition, low tax awareness and tax avoidance practices are also significant obstacles. The research method used is normative juridical research supported by an empirical juridical approach. Normative juridical research is used to examine applicable regulations, while empirical juridical research is conducted with interviews and case studies to see the implementation of these rules in the field. The data obtained is analyzed qualitatively to explore the obstacles faced in tax law enforcement. Efforts that can be made to overcome this obstacle include improving regulations, increasing the capacity of tax authorities, developing more integrated tax technology such as the core tax system (CTS), and educating the public about tax obligations. Increased sanctions and stricter supervision are also needed so that law enforcement against tax violations can run effectively and efficiently. Thus, this study is expected to contribute to the improvement of the tax system and law enforcement in Indonesia, especially in the context of law enforcement against taxpayers who submit incorrect or incomplete tax returns or information.
Prinsip Keadilan dalam Pembiayaan Berbasis Financial Technology di Indonesia Pasaribu , Jandiman Bernando; Sinaga, Niru Anita; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1984

Abstract

Financial Technology (Fintech) is an innovation in financial technology that offers practicality, ease of access, convenience, and cost efficiency. Its development has prompted the emergence of various regulations aimed at ensuring responsible and fair digital financial services. This study aims to examine the regulatory framework governing Fintech-based financing in Indonesia and how the principle of justice can be applied in its implementation. The research method used is normative juridical, by analyzing various laws and regulations, such as Law No. 8/1999 to POJK No. 10/POJK.5/2022. The findings show that although many regulations exist, there is still a need to strengthen legal protection, increase public awareness, and take firm actions against illegal Fintech providers. It is recommended that the government issue new regulations that explicitly incorporate the principle of justice in Fintech financing to ensure legal certainty, utility, and equal protection for all parties involved. The enforcement of justice principles requires collaboration between institutions, such as the Ministry of Communication and Information Technology (Kominfo) and the police (Polri), to supervise and regulate unlicensed Fintech services.
Tinjauan Yuridis Klausul Take or Pay dan Gas Make Up dalam Kontrak Jual Beli Gas di Indonesia serta Akibat Hukumnya Krisologus, Petrus; Sinaga, Niru Anita; Sudarto, Sudarto
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1992

Abstract

Sale and purchase is a business activity aimed at seeking profit. In a sales transaction, there is a party selling goods and another party buying them according to the agreement. The take-or-pay contract is a sales agreement with a condition where the buyer is obliged to take a minimum quantity within a certain period, or even if the buyer does not take or takes less than the required minimum quantity, the buyer still has to pay the seller the price of the minimum quantity. Gas make-up is the buyer's right to take a certain volume of gas that has been paid for as a result of the take-or-pay arrangement. In practice, there are still disputes in the application of this clause due to the presence of significant factors beyond the control of the parties in its fulfilment. Therefore, further research will be conducted on the regulation of the take-or-pay clause and gas make-up in gas sales contracts in Indonesia and the legal consequences of the application of the take-or-pay clause and gas make-up in gas sales contracts in Indonesia. The research method used in this study is the normative juridical research method. The research findings reveal the regulation of the take-or-pay clause and gas make-up in gas sales contracts in Indonesia, including special/specific sales agreements. Sales agreements with the take-or-pay contract clause and gas make-up can be applied/implemented as long as there is an agreement by the parties because they do not conflict with the positive law in force in Indonesia, do not violate public order and decency, and are even in line with Article 1493 of the Civil Code. The legal consequence of the application of the take-or-pay clause and gas make-up in gas sales contracts in Indonesia is that the buyer still has to pay for the goods that were not taken, and the seller must provide the gas make-up during the contract period. Based on the research results, for improvement, new regulations related to the take-or-pay clause and gas make-up in gas sales contracts are to be made in the Law, legislation, government regulations, and the Minister of Energy and Mineral Resources Regulation in accordance with the applicable rules and the legislators, government regulations, and the Minister of Energy and Mineral Resources Regulation to provide certainty on the take-or-pay clause and gas make-up in gas sales contracts, especially when the gas has not passed the upstream delivery point.