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Legal Study on The Criminal Offense of Tax Invoice Forgery That Has Received Tax Amnesty Siregar, Rischad Widianto; Sinaga, Niru Anita; Gaol, Selamat Lumban
Jurnal Hukum Magnum Opus Vol. 7 No. 2 (2024): Agustus 2024
Publisher : Magister Ilmu Hukum Fakultas Hukum Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jhmo.v7i2.11506

Abstract

This study aims to determine how the legal consequences of criminal acts of falsification of tax invoices that have received tax amnesty. Criminal acts in the field of taxation are violations of the rules of the tax law that cause state financial losses and people who commit criminal acts can be prosecuted criminally. /Falsification of tax invoices is a concern of legal problems among the community that has the potential to harm state revenue. Many people falsify tax invoices but do not understand the impact on the state. By falsifying tax invoices, the taxpayer will reduce their tax payable. This research uses normative legal research methods with a statutory approach, conceptual approach, secondary data type. As a result of this study, researchers found a form of criminal liability for the criminal act of falsifying tax invoices that have obtained tax amnesty in criminal law in Indonesia, in the form of excuse (schulduitsluitingsgrond-faits d'exuce) as a reason for criminal elimination (strafuitsluitingsgronden), so that the perpetrator should be stopped from investigating at the investigation level or if it has entered the trial stage, the Panel of Judges should issue a verdict of release from all legal charges for the actions committed by the defendant (ontslag van recht vervolging), even though the Criminal Act of Falsification of Tax Invoice is proven or the unlawful nature is not lost, but the defendant cannot be held criminally responsible, because there are reasons that excuse according to the law.
Membangun Transportasi Udara Era 5.0 di Indonesia: Perspektif Hukum dan Kebijakan Lumban Gaol, Selamat; Mardianis, Mardianis; Niru Anita Sinaga; Subhan Zein Sgn; , Budi Prayitno; Anggraeni Rosliana Dewi
UNES Law Review Vol. 7 No. 1 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i1.2311

Abstract

Society 5.0 was initiated by Japan, and inaugurated on January 21, 2019, made as a resolution to the Industrial Revolution 4.0, using modern-based science (Artificial Intelligence, Robots, Internet of Things) for human needs with the aim that humans can live comfortably, including in air transportation, initially focusing on human factors (pilots) began to shift the emphasis to the development of aviation technology. Therefore, it is interesting and necessary to examine how the readiness of laws and policies to build air transportation in the 5.0 era in Indonesia. This research is normative legal research using a statute approach, conceptual approach, and comparative approach and uses secondary data obtained from primary and secondary legal sources related to laws and policies to build air transportation in the 5.0 era in Indonesia. The results show that the existing laws and policies for building air transportation in the 5.0 era in Indonesia are not ready. It is necessary to harmonize and synchronize laws and regulations and policies to build air transportation in the 5.0 era in Indonesia with global regulations and policies in the form of international agreements related to air transportation development in the 5.0 era in the world.
APPLICATION OF THE PROPORTIONALITY PRINCIPLE IN COMMERCIAL CONTRACTS TO ENSURE JUSTICE FOR THE PARTIES Niru Anita Sinaga
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 2 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i2.5151

Abstract

Contracts play a very significant function in business. It is envisaged that applying the proportionality principle will aid in the realization of the contract's objectives and functions. The principle of proportionality governs the exchange of rights and obligations between parties in accordance with their proportions or parts, and it applies throughout the contract process, including the pre-contractual stage, contract formulation, and contract execution. Commercial contracts emphasize characteristics of partnership and business continuity, with the parties exchanging their rights and obligations in a fair and reasonable manner. To build a fair and mutually advantageous contractual partnership, ensure that the parties' interests (rights and obligations) are exchanged in balance. The notion of proportionality is vital not only for creating contracts that are just and mutually advantageous (substantial justice), but also for emphasizing fairness (fairness in procedures). The integration of contract law concepts is an analytical technique for dissecting the presence of contracts formed by the parties in order to manage the parties' various interests in a proportional manner
KEABSAHAN PERJANJIAN KREDIT BANK DAN TANGGUNG JAWAB HUKUM ATAS PEMBERIAN HAK TANGGUNGAN OLEH PIHAK YANG TIDAK BERWENANG Niru Anita Sinaga
LEX OMNIBUS : Jurnal Hukum Tata Negara dan Administrasi Negara Vol. 2 No. 2 (2025): Lex Omnibus : Jurnal Hukum Tata Negara Dan Administrasi Negara (Desember)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexomnibus.v2i2.227

Abstract

A banking credit agreement is a principal contract that forms the legal basis for the relationship between the bank as the creditor and the customer as the debtor. In banking practice, to ensure the fulfillment of the debtor’s legal obligations, banks require collateral in the form of a Mortgage Right (Hak Tanggungan), which is regulated under Law Number 4 of 1996 concerning Mortgage Rights. The Mortgage Right is accessory to the banking credit agreement and is only legally valid if granted by a party legally authorized in their capacity as the holder of rights over the mortgaged object. However, in practice, there are often cases where the Mortgage Right is granted by an unauthorized party due to lack of ownership, legal incapacity, or failure to obtain the required consent from other parties as mandated by applicable laws and regulations. This issue raises legal implications regarding the validity of the Mortgage Right, the validity of the banking credit agreement as the principal contract, and the legal responsibilities of the parties involved. This study aims to analyze the validity of banking credit agreements when the Mortgage Right is granted without meeting the legal requirements and to examine the resulting legal responsibilities. Using normative legal research supported by statutory and conceptual approaches, the study finds that Mortgage Rights granted by unauthorized parties are legally invalid and therefore do not provide effective legal protection for the bank, without automatically nullifying the banking credit agreement except under certain conditions. These findings underscore the importance of prudence and good faith by banks and related parties in banking operations.
ANALISIS YURIDIS TERHADAP PENEGAKAN HUKUM ATAS TINDAK PIDANA PERUNDUNGAN MEDIA SOSIAL (CYBER BULLYING CRIME) BERDASARKAN UNDANG – UNDANG NOMOR 1 TAHUN 2024 TENTANG INFORMASI DAN TRANSAKSI ELEKTRONIK Tiara Adelia Putri; Niru Anita Sinaga; Indah Sari
Integrative Perspectives of Social and Science Journal Vol. 3 No. 01 Januari (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Pesatnya perkembangan teknologi informasi dan komunikasi telah membuka ruang baru bagi terjadinya berbagai tindak kejahatan berbasis digital, termasuk cyberbullying. Tindak pidana ini menimbulkan dampak yang luas, baik secara psikologis, sosial, maupun yuridis terhadap korban, sehingga diperlukan pengaturan hukum yang jelas serta penegakan hukum yang efektif. Penelitian ini bertujuan untuk menganalisis pengaturan tindak pidana cyberbullying dalam sistem hukum pidana Indonesia serta mengkaji hambatan dan upaya penegakan hukum berdasarkan Undang-Undang Nomor 1 Tahun 2024 tentang Informasi dan Transaksi Elektronik. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan peraturan perundang-undangan dan pendekatan konseptual, yang bersumber pada data sekunder berupa bahan hukum primer dan bahan hukum sekunder. Hasil penelitian menunjukkan bahwa pengaturan hukum terkait cyberbullying dalam hukum pidana Indonesia masih belum terintegrasi secara sistematis, terutama dalam Kitab Undang-Undang Hukum Pidana, sehingga penerapannya cenderung mengandalkan Undang-Undang Informasi dan Transaksi Elektronik sebagai lex specialis. Dalam praktiknya, penegakan hukum menghadapi sejumlah kendala, antara lain kesulitan pembuktian melalui alat bukti elektronik, identitas pelaku yang sulit dilacak, serta rendahnya tingkat pemahaman hukum masyarakat. Oleh sebab itu, diperlukan penguatan regulasi, peningkatan literasi digital, serta optimalisasi peran aparat penegak hukum guna mewujudkan perlindungan hukum yang efektif bagi korban cyberbullying.
PERANAN ASAS ITIKAD BAIK DALAM MEWUJUDKAN KEADILAN PARA PIHAK DALAM PERJANJIAN Anita Sinaga, Niru
JURNAL ILMIAH M-PROGRESS Vol 8 No 1 (2018): JURNAL M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.059 KB) | DOI: 10.35968/m-pu.v8i1.186

Abstract

Today's business is growing, both small, medium and upper scale. Talking about business is inseparable from the so-called agreement. Almost every day we make arrangements. It is therefore necessary to understand important matters relating to a treaty, such as: What is the agreement, the terms of the agreement, the principles of the agreement, the object of the agreement, the terms of the agreement, the form of the agreement, the parties involved, the right and the obligations of the parties, the structure and the anatomy of the agreement, the settlement of disputes and the termination of the agreement. In general, the agreement is: The parties' agreement on something that gives birth to a legal relationship, creates rights and obligations, if not executed as promised there will be sanctions. The purpose of making the treaty is similar to the legal objectives in general, namely the creation of justice, order, and legal certainty. In order for what is promised to run well then required a regulating rule, called the law of agreement. But in practice it is often not in accordance with the objective of the agreement that is to provide protection for the parties, the creation of justice, order, and legal certainty. The discussion in this study is to discuss about: What things should be considered or fulfilled to realize the achievement of the purpose of an agreement and How the role of good faith principle in realizing justice for the parties. The method used is normative juridical. In the event of a dispute concerning the agreement, it should be settled with due regard to the principles contained in the treaty law, especially the principle of good faith. Keywords: Agreement, Good Faith and Justice Principle
PENEGAKAN HUKUM TERHADAP TINDAK PIDANA KEKERASAN FISIK DALAM RUMAH TANGGA BERDASARKAN UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 23 TAHUN 2004 TENTANG PENGHAPUSAN KEKERASAN DALAM RUMAH TANGGA(Studi Kasus Putusan PN Tilamuta No: 42/Pid.Sus/2025/PN TMT) Eko Gumelar Susanto; Niru Anita Sinaga; Ika Dewi Sartika Saimim
Integrative Perspectives of Social and Science Journal Vol. 3 No. 02 Februari (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Penelitian ini mengkaji penegakan hukum terhadap pelaku penelantaran rumah tangga berdasarkan UndangUndang Republik Indonesia No. 23 Tahun 2004 tentang Penghapusan Kekerasan Dalam Rumah Tangga. Penelitian ini bertujuan untuk menganalisis penegakan hukum terhadap tindak pidana penelantaran istri oleh suami berdasarkan ketentuan UU PKDRT, serta menelaah bagaimana norma hukum tersebut diterapkan dalam praktik peradilan di Indonesia. Penelitian ini menggunakan metode penelitian hukum normatif (yuridis normatif) dengan pendekatan Peraturan perundang-undangan, (Statute Approach) dan Pendekatan Kasus (Case Approach). Studi Kasus difokuskan pada Putusan Mahkamah Angung RI No. No: 120 K / MIL / 2012. Disimpulkan bahwa 1. Terdakwa (YB alias M) terbukti secara sah dan meyakinkan bersalah melakukan tidak pidana ”Penelantaran dalam Linkup RumahTangga”; 2. Menjatukah pidana Penjara kepada Terdakwa selama 3 (tiga) bulan; 3. Terdakwa tidakperlu menjalani kejuali jika dikemudian hari ada Keputusan hakim yang menetapkan lain disebakan karena Terpina melakukan suatu tindak pidana sebelum melaksanakan percobaan 1 (satu) tahun; 4. Terdakwa harus membayar biaya perkara sejumlah Rp. 2.500,00 (dua ribu limaratus rupiah).
PENERAPAN PRINSIP KEADILAN DALAM PENYELESAIAN SENGKETA TANAH DALAM RANGKA MEWUJUDKAN KESEJAHTERAAN MASYARAKAT Annastasya Ria Octary; Niru Anita Sinaga
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 4 No. 1 (2026): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Februari)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v4i1.253

Abstract

Land disputes remain a persistent and fundamental issue in Indonesia, particularly in rural areas where land functions not only as a source of livelihood but also as a marker of social identity. These conflicts often extend beyond legal boundaries and encompass complex social, economic, and political dimensions. This article aims to examine how the application of the principle of justice in resolving land disputes can contribute to achieving community welfare, while also identifying the obstacles that hinder its effective implementation. The research employs a normative juridical method using a statute approach, by analyzing legal frameworks such as Law Number 5 of 1960 on the Basic Agrarian Principles, Government Regulation Number 24 of 1997 on Land Registration, and Law Number 11 of 2020 on Job Creation. Findings reveal that the application of justice in land dispute resolution has yet to function optimally. Key obstacles include limited public access to legal mechanisms, overlapping land administration systems, weak integrity among local officials, and low legal literacy at the grassroots level. The study concludes that substantive justice must serve as the foundation for resolving land conflicts, ensuring that the law acts not merely as an instrument of power but as a means of protecting rights and improving public welfare. A fair, transparent, and pro-people agrarian reform is essential to realizing an equitable land governance system in Indonesia.
Perlindungan Konsumen dalam Perjanjian Jual Beli Condotel dengan Sistem Pre-Project Selling Aang Gunafi; Niru Anita Sinaga
Locus: Jurnal Konsep Ilmu Hukum Vol 5 No 3 (2025): Desember
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/jkih.v5i3.546

Abstract

This study discusses the validity of the Sales and Purchase Agreement (PPJB) in condotel transactions marketed using a pre-project selling system, as well as the form of legal protection for buyers in the event of default by the developer. The increasingly widespread practice of pre-project selling in Indonesia often gives rise to legal problems due to the potential for default due to developers not fulfilling their obligations under the agreement. This is exacerbated by the weak bargaining position of buyers due to the PPJB being unilaterally drafted as a standard agreement. The research method used is normative juridical with a statutory approach and case studies. Data are reviewed based on the Civil Code (KUH Perdata), Law Number 20 of 2011 concerning Apartments, and Law Number 8 of 1999 concerning Consumer Protection. The results of the study indicate that PPJB is legally valid if it meets the requirements for a valid agreement as stipulated in Article 1320 of the Civil Code. However, its implementation is often unbalanced and ignores the principle of justice. Legal protection for buyers can be achieved through preventive and repressive channels, including demanding fulfillment of agreements, cancellations, and compensation.
PENEGAKAN HUKUM TERHADAP PELAKU TINDAK PIDANA SIBER TENTANG AKSES ILEGAL DI INDONESIA Arifuddin Aljundani; Niru Anita Sinaga
LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan Vol. 3 No. 2 (2025): LEX LAGUENS: Jurnal Kajian Hukum dan Keadilan (Agustus)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.08221/lexlaguens.v3i2.271

Abstract

Cybercrime, especially illegal access, has become a serious problem along with the rapid development of information and communication technology (ICT). This phenomenon causes significant material and immaterial losses for individuals, corporations, and the state, as evidenced by various cases of illegal access in Indonesia such as ASN data leaks and hacking of state institution sites. This study aims to analyze in depth the enforcement of the law against perpetrators of illegal access crimes in Indonesia, examining the obstacles faced. This study uses a normative legal research method by examining related laws and regulations. The results of the study show that the enforcement of the law on illegal access in Indonesia is based on Article 30 of the ITE Law which expressly prohibits unauthorized access to electronic systems, obtaining electronic information illegally, and breaking into security systems. Criminal sanctions for imprisonment and fines are regulated in Article 46 of the ITE Law. With the enactment of the new Criminal Code (Law No. 1 of 2023), the provisions on illegal access are now also regulated in Article 322 paragraph (3), indicating the harmonization of cyber criminal law.