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Journal : Ilmu Hukum Prima

ANALISIS YURIDIS TERHADAP PENEGAKAN HUKUM TINDAK PIDANA KORUPSI TERHADAP PENENTUAN KERUGIAN KEUANGAN NEGARA (STUDI PUTUSAN NO.1596 K/PID.SUS/2013) Erick Erick; Madiasa Ablisar; Sunarmi -; M. Ekaputra -
Ilmu Hukum Prima (IHP) Vol. 4 No. 1 (2021): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihap.v4i1.1667

Abstract

Returning losses from the proceeds of corruption will make the perpetrator unable to enjoy the results of his actions. This can be done by seizing certain items obtained or produced in a criminal act as a criminal in carrying out the principle of the life of the nation and state. Basically, state losses occur if the achievements received by the state are less than the money paid by the state. The research method in this thesis is a normative legal research method, namely by conducting library research namely research conducted by examining library materials, especially laws and legal literature relating to problems. The source of data used in this thesis is in the form of prier legal material and or secondary legal material that has to do with qualitative problems, namely what is obtained from research in the field is studied in a comprehensive and comprehensive manner. "State finances or economy" has been explained as discussed in Article 2 of Law Number 31 of 1999 jo Act Number 20 of 2001. Whereas the word "can" actually gives flexibility to the Prosecutor / Public Prosecutor does not have to prove an element of loss " financial / economic state "because corruption is a formal offense, namely the existence of criminal acts of corruption enough to fulfill the elements of corruption, enough to fulfill the elements of actions that have been formulated not by the emergence of consequences. The formulation of the provisions of Article 3 of Act Number 31 of 1999 in conjunction with Law 20 of 2001 is almost identical to the provisions of Article 1 paragraph (1) sub b of Act Number 3 of 1971. only difference is the provisions of Article 3 of Law Number 31 In 1999 jo Law No. 20 of 2001 included elements of "corporation" in it.
PERLINDUNGAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK AIR PERMUKAAN DI SUMATERA UTARA {STUDI KASUS PAJAK AIR PERMUKAAN PT INDONESIA ASAHAN ALUMINIUM (Persero)} DIAN LESTARI; Budiman Ginting; Sunarmi -; Sutiarnoto -
Ilmu Hukum Prima (IHP) Vol. 4 No. 1 (2021): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihap.v4i1.1668

Abstract

PT INALUM (Persero) is in reality a BUMN. Differences in the application of Article 9 paragraph (3) of North Sumatra Governor Regulation no. 24 of 2011 with other BUMN will cause discrimination related to calculation of surface water tax. Based on this, PT INALUM (Persero) filed an objection to the Provincial Government of North Sumatera on the SKPD issued and subsequently rejected through the Letter of Objection. The Letter of Objection Resistation, PT INALUM (Persero) filed an appeal to the Tax Court and is still in court process.
Co-Authors Ag. Kirwanto Agnes Lorentina Br Sembiring Ahmad Kamal Sudrajat Alessandro Golfried Andi Mulyono Anita Widiastuti Annasa Sabatia Annisa Annisa Rizki APRI KUNTARININGSIH Aprilli Dayanti Asnawi Hidayat Azizah Nur Rochmah Bagus Kusuma Ardi, Bagus Kusuma Bambang Guritno Bayu Indah Syafinatu Zafi Bening Tri Suwasono Bismar Nasution BUDIMAN GINTING Cheesya Siska Adhiati Christopher Gustikho Delia Wahyu Pangesti Deta Sukarja Devi Nirmala Muthia Sayekti DIAN LESTARI Dian Meinar Dian Natasia Dimas Fattih Dini Permata Sari Dwi Listyorini Dyati Galuh Pratita Eko Sri Sulasmi Elhah Nailul Khasna Elyas Franklin Erick Erick Erni - Widajanti Evelyn Evelyn Evi Susanti Ezra Cyntia Febrian Rosadi Fuadi, Fauzan Gunawan Sembiring HASIM PURBA Ikhsan Hidayat Ikhsan Lubis Jaelani Jaelani Jesica Pasaribu Junita Junita Keizerina Devi Khoirin Khoirin Kristania Felita Kurniawaty Kurniawaty Kwartaria Gultom Latief Abdul Maajid M. Ekaputra - Madiasa Ablisar Mahmul Siregar Malik Hamid Maruly Agustinus Maulana Ibrahim Mawaddah, K. Mega Riana Melati Fitri Melissa Simanjuntak Mellisa Tandoko Merinda Oktaviana michael Nasution Murni Murni Sapta Sari Neng Annis Fathia Nikita Rizky NINGRUM NATASYA SIRAIT Nopianti Nopianti Nurdin, I Qhairul Manurung Rafly Timothy Rahmat Hasibuan Rezki Arafah Rido Sigit Wicaksono Rifka Dameyanti Riris Fatmawati Robert Robert Rumata Rosininta Sianya S Sugiman, S Sari, M. S. Sarwono Selly Puspita Sari Shafira Mayada Shindih Hersiva Siti Hidayah Siti Kholifah Sri Rosa Steven Simanjuntak Suharti Suherwin Suherwin Sukarja, Detania Sulisetijono Sulisetijono Suprayitno Suprayitno Supriyadi, Andhi Susanti Delina Susilo Yulianto Sutiarnoto - Sylvia Vietressia Sinuhaji Syriac Nellikunnel Devasia Tahi Sitorus Tarsisius Murwadji Taufan Akbar Rifky Theofeni Yudea Tita Putri Milasari Tri Lubis Tri Murti Upsa Vision Wahyudi Ikhwal Wicaksono, Rido Sigit Widya Arisandy Wigrha Tommy Wiwin Renny Rahmawati