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All Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains The Southeast Asia Law Journal Jurnal Hukum Magnum Opus Unes Law Review BINAMULIA HUKUM JURNAL ILMIAH M-PROGRESS JURNAL ILMIAH HUKUM DIRGANTARA Pena Justisia: Media Komunikasi dan Kajian Hukum Transparansi Hukum KRTHA BHAYANGKARA Literatus Jurnal Hukum Sasana FOCUS: Journal of Social Studies Action Research Literate (ARL) IBLAM Law Review Jurnal Hukum Sehasen Journal Indonesia Law and Policy Review (JILPR) Strata Social and Humanities Studies Jurnal Teknologi Industri JURNAL MITRA MANAJEMEN LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI Binamulia Hukum
Niru Anita Sinaga
Universitas Dirgantara Marsekal Suryadarma
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Kajian Hukum Atas Tindak Pidana Pemalsuan Faktur Pajak Yang Telah Memperoleh Pengampunan Pajak Rischad Widianto Siregar; Niru Anita Sinaga; Selamat Lumban Gaol
JURNAL HUKUM SEHASEN Vol 10 No 2 (2024): Oktober
Publisher : Fakultas Hukum Dehasen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jhs.v10i2.5978

Abstract

Sistem hukum Republik Indonesia dalam proses penegakan mengenai asas yang tidak boleh dilangggar atau dikesampingkan, yang artinya pada dasarnya setiap orang yang melanggar hukum pasti akan diberikan sanksi yang telah dibuat. Penyimpangan terhadap kaidah hukum dibagi menjadi dua yaitu, penyimpangan terhadap kaidah hukum atas dasar yang sah yang maksudnya berupa ‘Pengecualian’ artinya kaidah hukum yang dapat disimpangi karena terdapat pengaturan hukumnya. Tindak pidana di bidang perpajakan adalah pelanggaran terhadap aturan undang-undang perpajakan yang menimbulkan kerugian keuangan negara dan orang yang melakukan tindak pidana dapat dituntut secara pidana. Pelanggaran perpajakan yang paling banyak terjadi di Indonesia adalah kasus faktur pajak pertambahan nilai (PPN) yang tidak valid. Di Indonesia, masih banyak penghindar pajak yang menggunakan faktur pajak tidak berdasarkan nilai transaksi sebenarnya. Hal ini berpotensi menyebabkan hilangnya pendapatan negara, bahkan mungkin hingga trilliun rupiah. Ketentuan mengenai tindak pidana terhadap faktur pajak tidak sah di dasarkan pada Pasal 39A Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Problem hukum yang perlu menjadi perhatian di masa datang adalah pengaturan dan penegakan hukum mengenai penyelesaian sengketa pajak yang berpotensi merugikan terhadap pendapatan negara dan tindak pidana di bidang perpajakan khusunya tentang tindak pidana faktur pajak yang tidak sah
PENEGAKAN HUKUM TERHADAP PELAKU DAN KORBAN TINDAK PIDANA PHISING DI INDONESIA (STUDI KASUS PUTUSAN PENGADILAN NEGERI BANJARBARU NOMOR 85/PID.SUS/2022/PN BJB) Teguh, Ady; Anita Sinaga, Niru
MALA IN SE: Jurnal Hukum Pidana, Kriminologi, dan Viktimologi Vol. 1 No. 2 (2024): MALA IN SE: Jurnal Hukum Pidana, Kriminologi Dan Viktimologi (October)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cybercrime nowadays involves obtaining personal identification data such as user IDs and passwords using phishing techniques. There is a distinction between theft in cyberspace, which generally begins with data theft. The stolen data is then used to commit actions that harm the victim. The issue is how phishing crimes are regulated in Indonesia and the legal enforcement against the perpetrators and victims of phishing crimes in the Banjarbaru District Court Decision No. 85/Pid.Sus/2022/PN Bjb. The purpose of this research is to understand the regulation of phishing crimes and the legal enforcement against the perpetrators and victims in the Banjarbaru District Court Decision No. 85/Pid.Sus/2022/PN Bjb. This research uses a normative method, which is conducted by analyzing written laws from literature or secondary data. The results of this study conclude that the regulation of phishing crimes refers to Law No. 19 of 2016 concerning Amendments to Law No. 11 of 2008 on Electronic Information and Transactions. Law enforcement related to cybercrime is still relatively light and not proportional to the losses experienced by the victims. As in Decision No. 85/Pid.Sus/2022/PN Bjb, the defendant was sentenced to two years and six months in prison and fined Rp 500,000,000.00 (five hundred million rupiah). This is not in line with the provisions set out in Law No. 27 of 2022 on Personal Data Protection. The recommendation of this research is that the government and society should understand the importance of protecting personal data and properly implement Law No. 27 of 2022 on Personal Data Protection to guarantee privacy rights. The establishment of a special and independent authority to address personal data issues is also suggested.
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.
STRATEGI HARMONISASI PERATURAN PERUNDANG – UNDANGAN Sinaga, Niru Anita
JURNAL ILMIAH HUKUM DIRGANTARA Vol 15, No 2 (2025): JURNAL ILMIAH HUKUM DIRGANTARA
Publisher : UNIVERSITAS DIRGANTARA MARSEKAL SURYADARMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jihd.v15i2.1443

Abstract

Pada dasarnya  Demokrasi harus mampu menjawab  mengenai  pemenuhan kebutuhan manusia berupa pekerjaan, penghidupan yang layak, jaminan sosial, dan jaminan keamanan dari tindak kekerasan. Selain itu demokrasi juga harus mampu mengatasi kesejahteraan rakyat, mencerdaskan kehiduapan bangsa, ataupun dengan lain kata bahwa demokrasi harus mampu mengatasi permaslahan Ekonomi, Sosial dan Budaya. Demokrasi umumnya dirumuskan sebagai suatu system pemerintahan yang didukung oleh Bangsa, dijalankan oleh Negara, dan para penyelenggaranya yang kemudian bertanggung jawab kepada Lembaga Perwakilan Rakyat.
PERLINDUNGAN HAK CIPTA ATAS KARYA ARSITEKTUR PERUMAHAN DI INDONESIA Anita Sinaga, Niru; Rahmat, Diding; Lumban Gaol, Selamat; Zein, Subhan
MALA IN SE: Jurnal Hukum Pidana, Kriminologi, dan Viktimologi Vol. 2 No. 1 (2025): MALA IN SE: Jurnal Hukum Pidana, Kriminologi Dan Viktimologi (April)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/mis.v2i1.192

Abstract

In UUHC it is explained that architectural works are protected objects. However, copyright violations of architectural works still often occur. Therefore, it is interesting and needs to be studied: How is the application of copyright protection for residential architectural works in Indonesia and what obstacles are found in the application of copyright protection for residential architectural works in Indonesia. This study is a normative legal study, using a statute approach, a conceptual approach, and a comparative approach. Using secondary data obtained from primary and secondary legal sources related to laws and regulations and policies on Copyright Protection for Residential Architectural Works in Indonesia. The results of the study show that the Implementation of Copyright Protection for Residential Architecture in Indonesia has not been running well in the sense that violations still often occur. The implementation of Copyright Protection for Residential Architecture in Indonesia is hampered by, among others: lack of socialization of laws and regulations; Lack of legal awareness in society; Lack of good coordination among law enforcers; Weak sanctions given and UUHC is not adequate enough. The solution is: The need to create implementing regulations for the Copyright Law specifically as a complement to the Copyright Law; Cooperate with various related parties and carry out continuous socialization and provide stricter sanctions if violations occur.
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.
The Philosophical Function of Contracts in Realizing Justice Niru Anita Sinaga
Strata Social and Humanities Studies Vol. 1 No. 2 (2023): October
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sshs.v1i2.106

Abstract

This research aims to determine and discuss the philosophical function of a contract to realize justice. Therefore, what things must be fulfilled so that the philosophical function of the contract in realizing justice for the parties can be carried out is also included in the objectives of this research. This type of research is normative juridical research, using secondary data obtained from primary, secondary and tertiary legal material sources. The results of this research reveal that contracts have a fundamental philosophical function, namely realizing the value of justice in the social and economic order in society by facilitating, accommodating and regulating the contractual legal relationships of the parties in which there are balanced rights and obligations. In other words, contracts also function as legal instruments to eliminate or at least reduce imbalances in the social and economic order in society, especially in contracts made by parties as citizens or part of society.
LEGAL PROTECTION OF PARTIES IN INFORMATION TECHNOLOGY-BASED MONEY LENDING AND BORROWING SERVICE CONTRACTS OR PEER-TO-PEER LENDING Febriansyah, Indria; Sinaga, Niru Anita
JILPR Journal Indonesia Law and Policy Review Vol. 6 No. 3 (2025): Journal Indonesia Law and Policy Review (JILPR), June 2025
Publisher : International Peneliti Ekonomi, Sosial dan Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/jirpl.v6i3.427

Abstract

Legal Protection for Parties in Information Technology-Based Money Lending and Borrowing Service (LPMUBTI) or Peer-to-Peer (P2P) Lending Contracts in Indonesia. P2P Lending is a financial technology innovation that enables lenders and borrowers to transact directly without the intermediation of traditional financial institutions. Despite providing ease of access to financing, P2P Lending also presents various legal risks, such as imbalances in rights and obligations within contracts, misuse of personal data, and the proliferation of illegal platforms. This research employs a normative legal research method with a statutory approach and analyzes the regulations of the Financial Services Authority (OJK), particularly POJK Number 77/POJK.01/2016. The research findings indicate that although P2P Lending regulations are quite comprehensive, their implementation still faces various challenges, including low financial literacy among the public and weak supervision of illegal platforms. To create a fair, safe, and sustainable P2P Lending ecosystem, it is necessary to strengthen regulations, increase financial literacy, and provide more effective legal protection for lenders and borrowers. The recommendations provided include stricter law enforcement against illegal platforms, contract transparency, and education for the public regarding their rights as users of P2P Lending services.
Co-Authors , Budi Prayitno Achmad, Fariz Afdal Afdal, Afdal Amaliah, Fitri Anggraeni Rosliana Dewi Arya Dwi Bangga, Cendys Atmoko, Dwi Basuki Rekso Wibowo Bernard Brando Yustisio Darwis, Nurlely Diding Rahmat Dwi Atmoko Dwi Retno Astuty ENDAH KUSUMAWATI Endra Wirawan Eny Noviyanti Fauzie Yusuf Hasibuan Febriansyah, Indria Ferdian, Muhammad Gaol, Selamat Lumban Harry Samuel Indah Sari Krisologus, Petrus Levyno Rahardja, Matthew Lumban Gaol, Selamat Mardenis Mardianis Mardianis Mardianis Mardianis, Mardianis Nugraha, Riko Nugroho, Ferdiansyah Nunuk Sulisrudatin Nurwanto Pasaribu , Jandiman Bernando Pramono Aji, Danang Putra, Agung Pratama Raden Mohamad Herdian Bhakti Rischad Widianto Siregar ROCHMAWATI Siregar, Rischad Widianto Sri Astuti Sri Gambir Melati Hatta Subhan Zein Sgn Subhan Zein Sgn Sudarto Sudarto Sudarto Sudarto Sudarto Sujono Sujono Sujono Suwarjono, Agus Teguh, Ady Tiberius Zaluchu Yusriansyah Zahra, Laila Zebua, Stevan Saro Zein, Subhan