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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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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 Sinaga, Niru Anita
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
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