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Sunarmi Sunarmi
Semarang State University
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Journal : JOURNAL OF SCIENCE AND SOCIAL RESEARCH

 1 
AKIBAT HUKUM TERHADAP PELAKU USAHA JASA TITIP (JASTIP) BARANG DARI LUAR NEGERI DITINJAU DARI UNDANG-UNDANG NOMOR 17 TAHUN 2006 TENTANG KEPABEANAN Fahlepy, Ifaldy Riski; Sunarmi, Sunarmi; Devi A, T.Keizerina; Robert, Robert
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2310

Abstract

Abstract: Significant benefits so that it is favored by many people. This study focuses on analyzing regulations for apparel consignment service (jastip) business actors from abroad, with the aim that in the future the practice of consignment service businesses (clothing) can obtain regulations related to the rules for purchasing goods or business permits from the government. Based on this study, it is concluded that the regulations for apparel consignment service (jastip) business actors from abroad are Law No. 17 of 2006 concerning Customs, Regulation of the Minister of Finance No. 203/PMK.04/2017 concerning Provisions on Export and Import of Goods Carried by Passengers and Crew of Transportation Facilities, and Regulation of the Minister of Finance No. 199/PMK.010/2019 concerning Provisions on Customs, Excise and Tax on Import of Shipped Goods. Sanctions against apparel consignment service (jastip) business actors who violate Law No. 17 of 2006 concerning Customs, namely in Article 102B of Law Number 17 of 2006 concerning Customs, the criminal threat is a minimum of 5 (five) years imprisonment and a maximum of 20 (twenty) years imprisonment. The role of the Directorate General of Customs and Excise in the rampant practice of jastip apparel in Indonesia is by conducting supervision. The form of supervision carried out by Customs and Excise is through the system, baggage x-ray analysis, and passenger profile analysis. Keywords: Businessmen, Entrustment Service Abstrak: Maraknya bisnis jasa titip yang berkembang di Indonesia yang dalam praktiknya memberikan keuntungan yang signifikan sehingga banyak digemari oleh banyak kalangan. Penelitian ini fokus menganalisis regulasi terhadap pelaku usaha jasa titip (jastip) apparel dari luar negeri, dengan tujuan agar ke depannya praktik terhadap usaha jasa titip barang (pakaian) tersebut bisa mendapatkan regulasi terkait dengan aturan-aturan pembelian barang ataupun izin usaha dari pemerintah. Berdasarkan penelitian ini disimpulkan bahwa regulasi terhadap pelaku usaha jasa titip (jastip) apparel dari luar negeri yaitu Undang-Undang No. 17 Tahun 2006 tentang Kepabeanan, Peraturan Menteri Keuangan No. 203/PMK.04/2017 tentang Ketentuan Ekspor dan Impor Barang yang Dibawa Oleh Penumpang dan Awak Sarana Pengangkut, serta Peraturan Menteri Keuangan No. 199/PMK.010/2019 tentang Ketentuan Kepabeanan, Cukai dan Pajak Atas Impor Barang Kiriman. Sanksi terhadap pelaku usaha jasa titip (jastip) apparel yang melanggar Undang-Undang No. 17 Tahun 2006 tentang Kepabeanan yaitu terdapat dalam Pasal 102B Undang-Undang Nomor 17 Tahun 2006 tentang Kepabeanan, ancaman pidananya adalah pidana penjara paling singkat 5 (lima) tahun dan pidana penjara paling lama 20 (dua puluh) tahun. Adapun peran Direktorat Jenderal Bea dan Cukai dalam maraknya praktik jastip apparel di Indonesia yaitu dengan melakukan pengawasan. Bentuk pengawasan yang dilakukan oleh Bea dan Cukai yaitu melalui sistem, analisis x-ray bagasi, dan analisis profil penumpang. Kata kunci: Pelaku Usaha, Jasa Titip 
TINJAUAN YURIDIS RELAKSASI PAJAK DAN PENGHAPUSAN DATA KENDARAAN BERMOTOR (STUDI DI UPTD SAMSAT MEDAN UTARA) Limbong, Henman; Sunarmi, Sunarmi; Siregar, Mahmul; Sutiarnoto, Sutiarnoto
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2314

Abstract

Abstract: One source of quite large Regional Original Income (PAD) comes from regional motor vehicle taxes, namely motor vehicle tax and motor vehicle title transfer fees. However, sometimes local governments relax the local motor vehicle tax owed, as is done by the Medan City Regional Government. This research is aimed at outlining and analyzing the legal rules that are the basis for motor vehicle tax relaxation, the implementation of motor vehicle tax relaxation provisions and analyzing the implementation of motor vehicle data deletion as regulated in Article 74 of Law number 22 of 2009 concerning Road Transport Traffic at UPTD Samsat North Medan. This research method uses normative juridical research with analytical descriptive research type. The data sources for this research were obtained from secondary data consisting of primary, secondary and tertiary legal materials. The analysis used in this research is qualitative analysis. Research shows that the relaxation of motor vehicle tax at the North Medan Samsat UPTD is guided by the Regulation of the Governor of North Sumatra Number 14 of 2022 concerning Collection and Billing Documents, Changes to Decrees and Reduction and Elimination of Administrative Sanctions on Regional Taxes. Keywords: Tax Relaxation, Data Deletion, Motorized Vehicles Abstrak: Salah satu sumber Pendapatan Asli Daerah (PAD) yang cukup besar berasal dari pajak daerah kendaraan bermotor yaitu pajak kendaraan bermotor dan bea balik nama kendaraan bermotor. Namun adakalanya pemerintah daerah melakukan relaksasi terhadap pajak daerah kendaraan bermotor yang terhutang, sebagaimana yang dilakukan oleh Pemerintah Daerah Kota Medan. Penelitian ini ditujukan untuk menguraikan dan menganalisis aturan-aturan hukum yang menjadi dasar bagi relaksasi pajak kendaraan bermotor, pelaksanaan ketentuan relaksasi pajak kendaraan bermotor dan menganalisis implementasi penghapusan data kendaraan bermotor sebagaimana diatur dalam Pasal 74 Undang-Undang nomor 22 tahun 2009 tentang Lalu Lintas Angkutan Jalan di UPTD Samsat Medan Utara. Metode Penelitian ini menggunakan penelitian yuridis normatif dengan tipe penelitian deskriptis analitis. Adapun sumber data penelitian ini diperoleh dari data sekunder yang terdiri dari bahan hukum primer, sekunder dan tersier. Analisis yang digunakan dalam penelitian ini adalah analisis kualitatif. Penelitian menunjukkan bahwa relaksasi pajak kendaraan bermotor di UPTD Samsat Medan Utara berpedoman kepada Peraturan Gubernur Sumatera Utara Nomor 14 Tahun 2022 Tentang Dokumen Pemungutan dan Penagihan, Perubahan Ketetapan Serta Pengurangan dan Penghapusan Sanksi Administrasi atas Pajak Daerah. Kata kunci: Relaksasi Pajak, Penghapusan Dana, Kendaraan Bermotor
PENCUCIAN UANG SECARA BERSAMA-SAMA YANG MERUPAKAN GABUNGAN BEBERAPA KEJAHATAN (STUDI PENINJAUAN KEMBALI PUTUSAN NOMOR 97 PK/Pid.Sus/2021 Qonitah, Parwila; Sunarmi, Sunarmi; Trisna, Wessy
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 1 (2025): February 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i1.2604

Abstract

Money laundering is a complex criminal offense that often involves a combination of several crimes committed together. This study analyzes the application of criminal law to money laundering in the Djoko Susilo case through the Supreme Court Judicial Review Decision Number 97 PK/Pid.Sus/2021. This research aims to: (1) determine the regulation of money laundering which is a combination of several crimes together in Indonesian criminal law; (2) reviewing evidence of money laundering with a combination of several crimes together in the case; and (3) analyzing the judge's considerations in combining cases of several crimes with money laundering. The research method used is a normative legal research method with descriptive analytical research characteristics, with primary and secondary data sources, with a statutory approach (status approach) and a case approach. The data collection technique for library research and data analysis for this research is qualitative analysis. This research recommends strengthening law enforcement officials' understanding of the characteristics of money laundering as a further criminal act. Keywords: Money Laundering, Combined Crimes, Inclusion, Evidence. Abstrak: Pencucian uang merupakan tindak pidana yang kompleks yang seringkali melibatkan gabungan beberapa kejahatan yang dilakukan secara bersama-sama. Studi ini menganalisis penerapan hukum pidana terhadap pencucian uang dalam kasus Djoko Susilo melalui Putusan Peninjauan Kembali Mahkamah Agung Nomor 97 PK/Pid.Sus/2021. Penelitian ini bertujuan untuk: (1) mengetahui pengaturan pencucian uang yang merupakan gabungan beberapa kejahatan secara bersama-sama dalam hukum pidana Indonesia; (2) mengkaji pembuktian pencucian uang dengan gabungan beberapa kejahatan secara bersama-sama dalam perkara; serta (3) menganalisis pertimbangan hakim dalam penggabungan perkara beberapa kejahatan dengan pencucian uang. Metode penelitian yang digunakan adalah metode penelitian hukum normatif dengan sifat penelitian deskriptif analisis, dengan sumber data primer dan sekunder, dengan pendekatan perundang-undangan (statuste approach) dan pendekatan kasus (case approach). Teknik pengumpulan data studi kepustakaan (library research) dan analisis data penelitian ini adalah analisis kualitatif. Penelitian ini merekomendasikan penguatan pemahaman aparat penegak hukum tentang karakteristik pencucian uang sebagai tindak pidana lanjutan. Kata Kunci: Pencucian Uang, Gabungan Kejahatan, Penyertaan, Pembuktian.
ANALISIS RATIO DECIDENDI TENTANG PENJATUHAN PIDANA PENCUCIAN UANG DENGAN KEJAHATAN ASAL PENIPUAN (Analisis Putusan Nomor: 365/Pid.Sus/2023/PN Jkt Tim) Donmes, Tamado; Sunarmi, Sunarmi; Alsa, Abdul Aziz
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.3100

Abstract

Money laundering is not just an illegal transaction, but a mechanism that allows criminals to disguise the proceeds of crime so that they can be used without suspicion. Therefore, the crime of money laundering is often closely related to predicate crimes, such as corruption, narcotics, fraud, and other crimes that are the source of funds for these illegal practices. The research method uses normative legal research, with the nature of analytical descriptive research, with the approach of legislation approach, concept approach, and case approach. Sources include primary, secondary and tertiary legal materials. The data collection technique is through library research. The data collection tool is document study (documentary research), then analyzed qualitatively. This legal construction has fulfilled the principle of legal certainty because it is formulated clearly and structured in the Money Laundering Law. Law enforcement officers should be more careful in proving the subjective and objective elements of the offense of Article 3 of the TPPU Law, so that criminal liability is not imposed on parties who do not fulfill the elements of actus reus and mens rea in their entirety. The panel of judges in deciding the case does not only adhere to formal interpretation, but also carefully considers the legal facts, as well as substantive justice and proportionality of the defendant's role, so that the decision truly reflects the balance between legal certainty, benefit, and justice.Keyword: Ratio Decidendi, Money Laundering, Crime, Fraud.Abstrak: Pencucian uang bukan sekadar transaksi ilegal, tetapi merupakan mekanisme yang memungkinkan pelaku kejahatan untuk menyamarkan hasil kejahatan agar dapat digunakan tanpa dicurigai. Oleh sebab itu, tindak pidana pencucian uang sering kali berkaitan erat dengan kejahatan asal (predicate crime), seperti korupsi, narkotika, penipuan, dan tindak pidana lainnya yang menjadi sumber dana bagi praktik ilegal tersebut. Metode Penelitian menggunakan penelitian hukum normatif, dengan sifat penelitian deskriptif analitis, dengan pendekatan yaitu pendekatan perundang-undangan, pendekatan konsep, dan pendekatan kasus. Sumber meliputi bahan hukum primer, sekunder dan tersier. Teknik pengumpulan data adalah dengan studi kepustakaan (library research). Alat pengumpulan data yaitu studi dokumen (documentary research), kemudian dianalisis secara kualitatif. Konstruksi hukum ini telah memenuhi prinsip kepastian hukum karena dirumuskan secara jelas, dan terstruktur dalam Undang-Undang Pencucian Uang. Seharusnya, aparat penegak hukum lebih teliti dalam membuktikan unsur-unsur subjektif dan objektif delik Pasal 3 UU TPPU, agar pertanggungjawaban pidana tidak dijatuhkan kepada pihak yang tidak memenuhi unsur actus reus dan mens rea secara utuh. Majelis hakim dalam memutus perkara tidak hanya berpegang pada penafsiran formil, tetapi juga mempertimbangkan fakta-fakta hukum secara teliti, serta keadilan substantif dan proporsionalitas peran terdakwa, agar putusan benar-benar mencerminkan keseimbangan antara kepastian hukum, kemanfaatan, dan keadilan.Kata kunci: Ratio Decidendi, Pencucian Uang, Kejahatan, Penipuan.
KEPASTIAN HUKUM PENENTUAN BATAS MINIMAL USIA DEWASA DALAM PENDIRIAN PERSEROAN PERSEKUTUAN MODAL DI INDONESIA Aulia, Faturrahman; Sunarmi, Sunarmi; Sukaraja, Detania
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 3 (2025): August 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i3.4267

Abstract

Abstract: This study discusses legal certainty in determiningthe minimum age limit foradults in establishing a capitalpartnership in Indonesia. The ambiguityoftheregulationoftheageofadulthood in Law Number 40 of 2007 concerningLimitedLiabilityCompaniesanditsrevisionthrough Law Number 6 of 2023 concerningJobCreation has givenrisetodiverseinterpretationsamongnotariesand legal practitioners. This study uses a normative legal approachsupportedbyempirical data frominterviewswithnotaries in Medan and Binjai. The resultsofthe study showthattheabsenceof a clear minimum age limit givesrisetomultipleinterpretationsand has animpacton legal uncertainty in establishing a company. Therefore, harmonizationofregulationsandtheestablishmentofexplicitrules are neededtoensure legal certainty.  Keyword:Legal Certainty, Age of Adulthood, Company, Capital Partnership   Abstrak:Penelitianinimembahaskepastianhukumdalampenentuan batas minimal usiadewasadalampendirianperseroanpersekutuan modal di Indonesia. KetidakjelasanpengaturanusiadewasadalamUndang-UndangNomor 40 Tahun 2007 tentang Perseroan TerbatassertarevisinyamelaluiUndang-UndangNomor 6 Tahun 2023 tentang Cipta Kerjatelahmenimbulkankeragamanpenafsiran di kalangannotaris dan praktisihukum. Penelitianinimenggunakanpendekatanyuridisnormatifdengandukungan data empirisdariwawancaraterhadapnotaris di Medan dan Binjai. Hasil penelitianmenunjukkanbahwatidakadanya batas usia minimal yang tegasmenimbulkanmultitafsir dan berdampak pada ketidakpastianhukumdalampendirianperseroan. Oleh karenaitu, dibutuhkanharmonisasiregulasisertapenetapanaturan yang eksplisituntukmenjaminkepastianhukum.  Kata kunci: Kepastian Hukum, Usia Dewasa, Perseroan, Persekutuan Modal 
Co-Authors Abdul Aziz Alsa, Abdul Aziz Adi Isworo, Adi Aflah, Aflah Afrita Harlianty, Rully Agusmidah Agusmidah Agustina, Fitria Fertha Ahmad Zakiy Ramadhan Alfian, Miftah Hafidz Alvi Syahrin Anak Agung Istri Sri Wiadnyani Anam, Saroful Angga Kusuma Dawami Anita Anggraeni, Anita Antary, Cut Rizki Anton Bahtiar Antonius, Hendri Arief Agoestanto Asri Budiarto Astuti, Niken Yulia Atmaja, Agus Adi Aulia, Faturrahman Ayu Wulandari Damanik, Wiwin Aziz, Muhammad Fauzan Baidlowi, M. Hisyam Bambang Sarwono Bambang Sunarto BISMAR NASUTION Bravendi, Diantina Budi Setiyono BUDIMAN GINTING Chairuna, Tengku Mita Ciptawan, Ciptawan Dahrul, Annida Darmojo, Kuntadi Wasi David Mubarok, David Dedi Harianto Delina, Susanti Deny Setiawan Devi A, T. Keizerina Devi A, T.Keizerina Devian, Risnanda Vinca Dewi, Elok Tri Kusuma Dewi, Nuriana Rachmani Dian, Elsy Didit Widiatmoko Diyastanti, Arum Donmes, Tamado Dwijanto Dwijanto, Dwijanto E S Sulasmi Ediwarman Ediwarman, Ediwarman Edwin Widia Ekaputra, Mohammad Eko Sri Sulasmi Ekobudiwaspada, Agung Erawati, Erna Fachrunnisa, Rifka Fadhlan, Fadhlan Fadlilah, Itsnaini Munjiyatul Fahlepy, Ifaldy Riski Fajar Aji, Fajar Fathia, Neng Annis Fauzan Fuadi Fikriya, Annisa Fitria, Jihan Dina Fitrianda, Widiya Fransiskus, Jhonson Edison Ginanjarputri, Martha Tisna Ginting Suka, Sri Endhayani Gunanto, Adi Guntur Guntur Gustaf Hutabarat, Andy Hadi Purnomo Hadi Suwono Hamid Mukhlis Hamzalouh, Lubna M. Omar Handriyotopo Handriyotopo Hasibuan, Rahmat Anshar HASIM PURBA Herliyana Rosalinda hervana wahyu Prihatmaka, hervana wahyu Hutabarat, Andy Gustaf Hutabarat, Jenrico Louis Iis Purnengsih Iktarishafa, Vindy Reychani Indra Gunara Rochyat Indrayana, Bagus Indri Kusuma Dewi, Indri Kusuma Irawan, Adhitya Candra Izza, Jasmine Nurul Izzati, Aisyah Karohmah, Nur Kartika, Sahnaz Kartono - Kennedy, Kennedy Khadijah, Siti Nur Khoirin, Khoirin Kristina Wijayanti Kurdaningsih, Septi Viantri Kurniawaty Kurniawaty Lestari, Sastri Ayu Limbong, Henman LISTIANA SRI MULATSIH Lubis, Ikhsan Lufti Nasution , Miranda Madiasa Albisar, Madiasa Mahmud Mulyadi MAHMUL SIREGAR Manhuri, Fitri Manik, Candoro Tua Marlina Marlina Marpaung, Abdul Hakim MARTHALENA, YENNY Mohammad Ridwan Multono, Mulyono Mulyono, Andi Murni Sapta Sari Mushlich, Muhammad Ahva Muthia Anas Salma Narulita, Ajeng Alisa Nasution, Dinny Oktariza Nasution, Rezeki Angelia NOPIANTI, NOPIANTI Nova Wulan Priyandani Novalia, Dyah Nugroho, Nur Nurita, Rahayu Tri Nuritasari, Rahayu Tri Nuriyanti, Okta Nurkaromah Dwidayati, Nurkaromah Nurulfatmi Amzy Nurzanah, Eka Panggabean, Fransiska Parinduri, Hamdani Pasaribu, Rizaldy Pawestri, Titi Ayu Perangin-angin, Donsisko Permata, Cintya Putri Prabantarikso, Mahelan Prasetiyo, Sofan Tri Purwo Prihatin Pusdiana, Made Sadika Puspita Eka Wuyung Puspitasari Puspitasari Putra Hsb, Ibnu Habib Ryandi Syah Putra, Tri Arya Putri, Dwi Liana Wella Putri, Rizki Kurnialah Putriaji Hendikawati Qisthi Maghfiroh Qonitah, Parwila Raden Ersnathan Budi Prasetyo Ramadhan, M. Citra Ramadhani, M Ramadhiana, Charinda Bella Reno Abdurahman Reno Abdurrahman Ririn Anjarwati Riswan Munthe, Riswan Ritonga, Syahdani Rizky Wardiman Riyanto, Ina Listyani Rizky, Nikita Robert Robert Robert, Robert Rosnidar Sembiring Safitri, Nadidah Sagala, Liwarny saidin, saidin Santosa Santosa SANTOSO SANTOSO Santrinita Jumame Saragih, Indah Chairani Sari, Intant Sari, M S Sarwanto Sarwanto Sawitri, Riska Agi Scolastika Mariani Selly Puspita Sari Seno Gumira Ajidarma, Seno Gumira Septiana, Nita Tri Setiawati, Putri Siahaan, Gerald Partogi Sidauruk, Jupenris Siegfried, Irene Elfira Dewi Sinaga, Mohd Rizky Siti Aisyah Siti Badriyah Siti Hajar Situmorang, Josua Pebruanto Mangihut Soewarlan, Santosa Sri Wahyuni Muhtar St. Budi Waluya Sudrajat, A K Sugiarto S Sugiman Sugiman Suhadi Suhadi Sukaraja, Detania Sukarja, Detania Sukartara, Nirwansyah Sukestiyarno, Y L Sulisetijono Sulisetijono Sumarlan, Santoso Sumarni Sumarni Sumarno . Surbakti, Benny Avalona Suryani, Rafika Sutejo, Aris Sutiarnoto Sutiarnoto Suyanto Suyanto Syarifah Lisa Andriati Sylvia Kartika Dhamayanti Tarsisius Murwadji Tentrem. R.T, Susi Thahir, Irfan Farid Tony Tony Triastono Imam Prasetyo Triredjeki, Hermani Trisakti, Intan Trisna, Wessy Tulus Puji Hastuti Umi Fitriyati Utami, Linda Veronica, Rahayu Budhiati Veronica, Rahayu Budhiati Wahyudi, Ichsan Walid Walid, Walid Wicaksono, R S Widita, Cintya Sukma Widya Arisandy Widyastutieningrum, Sri Rochana Wulandari, Novi Citra Yuninggar Renaningtyas Yuwono, Purwanto Yugo Zafi, Bayu Indah Syafinatu Zahra Firdaus