Lidia Br Karo
Universitas Bengkulu

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THE ROLE OF BENGKULU REGIONAL SUPERVISION INSPECTORATE IN PREVENTING TAX FRAUD AT POLDA BENGKULU ENVIRONMENT Rusli Rachman; Lidia Br Karo; Herlambang Herlambang
Bengkoelen Justice : Jurnal Ilmu Hukum Vol 10, No 2 (2020): November 2020
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.659 KB) | DOI: 10.33369/j_bengkoelenjust.v10i2.13804

Abstract

Tax fraud is a behavior that is not justified by law, but in Regional Police (Polda) of Bengkulu the behavior is often found by the supervisory apparatus in 2019 with a total loss that has been deposited of Rp 57,668,922. In order to minimize and eliminate these behaviors, efforts and sanctions were required by the supervisory apparatus carried out by Itwasda (Regional Inspectorate Supervision) Polda Bengkulu. From this background, the problemsexamined were: (1) What was the role of the Itwasda Polda Bengkulu in preventing Tax Fraud within Polda Bengkulu? (2) What was the form of sanctions imposed by Itwasda Polda Bengkulu in responding to the work unit that embezzled tax money? To answer these problems, this study used descriptive research method. The type of this research was an empirical research. The sources data used were primary and secondary data. The processing data was done by editing, coding, reconstructing, systematizing then analyzing qualitatively using the deductive-inductive and inductive-deductive methods. The results showed that (1) Preventive Field was held based on the number of findings related to tax fraud in 2019 and has been running quite well and effectively. In addition, Itwasda Bengkulu has also made innovations in the form of activities such as Prawasrik (Pre Supervision and investigation), Verification Team of Perwabkeu (Financial Accountabilty) and Internal Coordination improvement (2) Repressive Field was in the form of Wasrik activities by providing findings along with recommendations on the object of inspection. The result concluded that the number of findings in the field of taxation and deprivasion was increasingly reduced.
THE IMPLEMENTATION OF RESTORATIVE JUSTICE AT THE WOMEN AND CHILDREN PROTECTION UNIT OF BENGKULU POLICE RESORT (CASE STUDY ON SEXUAL CRIME) Aziza Yuli Susanti; Antory Royan Adyan; Lidia Br Karo
Bengkoelen Justice : Jurnal Ilmu Hukum Vol 9, No 2 (2019): November 2019
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.853 KB) | DOI: 10.33369/j_bengkoelenjust.v9i2.9983

Abstract

The frequent occurrence of cases of which the solutions did not prioritize the best interest for all parties which commonly called as Win-Win Solution resulted in Criminal Justice System to implement Restorative Justice System Justice in which considered to be better because it fix the relation between the victim and the perpetrator. This thesis research used empirical legal research method, the data used was primary, secondary, and tertiary data. The population in this study was all the investigators and co-investigators of Women and Children Protection Unit as well as all the parties who have dealt with Women and Children Protection Unit of Bengkulu Police Resort. Data analysis performed through descriptive qualitative method which elaborates the data in the form of sentences systematically based on the statements obtained from the result of the study in the field. The result of this study was in order to manifest an ideal role, investigators need to undergo development and improvement in various aspects, among others are: it is necessary to do socialization and coordination, improvement of quality as well quantity of adequate human resources, in order to be skillful, tenacious, and responsible and professional.
THE INHIBITING FACTORS IN THE IMPLEMENTATION OF WOMEN AND CHILDREN PROTECTION UNIT’S ROLESS IN LAW ENFORCEMENT OF IMMORAL CRIMINAL ACT COMMITTED BY THE CLOSEST ADULTS TO MINORS IN THE JURISDICTION OF KEPAHIANG POLICE RESORT Davinsi Josie Sidabutar; Lidia Br Karo; Herlambang Herlambang
Bengkoelen Justice : Jurnal Ilmu Hukum Vol 11, No 1 (2021): April 2021
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.394 KB) | DOI: 10.33369/j_bengkoelenjust.v11i1.15785

Abstract

The increase in violence committed by parents and the closest adults to children brings a new concept that must be understood together where violence against children is not only a trivial matter and the private sphere, but has become the state and the public problem. Based on the facts and data that showed the rampant violence against children that often occurs in the area of Kepahiang Regency, namely, violence committed by parents and the closest adults to children, it becomes necessary for the efforts to protect children to be maximized. The protection efforts must be carried out by the police, especially by the Women and Children Service Unit. The Women and Children Service Unit also has main tasks contained in Article 3 of KAPOLRI Regulation Number 10 of 2007 concerning the Organization and Work Procedures of the Women and Children Service Unit within the Indonesian National Police environment. This study was conducted to obtain an overview, to understand and to analyze the factors inhibiting the implementation of the roles of Women and Children Protection Unit in law enforcement of immorality criminal acts committed by the closest adult to minors in the jurisdiction  of Kepahiang Police Resort. The method applied in this study was an empirical juridical approach with qualitative analysis. The result of the study stated that the inhibiting factors in the implementation of the roles of Women and Children Protection Unit in law enforcement of immoral criminal acts committed by the closest adults to minors in the jurisdiction of Kepahiang Police Resort arose from internal and external factors.
THE EFFECT OF E-TICKET SANCTION ON CHANGE OF CHILDREN BEHAVIOR ON THE CASE OF TRAFFIC LAW VIOLATION IN BENGKULU CITY Yogi Syaputra Tanjung; Lidia Br Karo; Hamzah Hatrik
Bengkoelen Justice : Jurnal Ilmu Hukum Vol. 12 No. 2 (2022)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jbengkoelenjust.v12i2.25208

Abstract

This analysis aims to provide a description so that children and parents know about the E-Ticketing regulations in traffic law. Describing E-ticketing can influence parents to prevent children from violating traffic laws in using motorized vehicles. The method used in this study was an empirical legal research method with the sociological juridical research approach. In this study, the data used were primary and secondary data. Then the data were analyzed qualitatively by means of deductive-inductive thinking. From the results of the research conducted by the writer, it can be concluded that: (1) There are several factors behind the children committing traffic violations, namely as follows: (a) the lack of children’s knowledge of traffic rules. In most cases, the children did not have a driving license, therefore they did not have enough understanding regarding the applicable traffic rules, and (b) the lack of supervision and ignorance of parents so that they allow, even facilitate, children to use motorized vehicles, this is also a major factor in the increase in traffic violations and accidents by children in Bengkulu City. (2) With the implementation of E-Ticket sanction with a maximum fine, Investigators at the Directorate of Traffic of Bengkulu Police Department have carried out their roles properly and have been in accordance with the SOPs (Standard Operating Procedures). Moreover, they also have carried out their functions as maintainers of Security, Safety, Order, and Traffic Smoothness. Thus they can take action against traffic violations by children as a whole. Furthermore, from the process of taking action against violations by using the E-Ticketing, besides being able to reduce the number of traffic violations by children, parents can also take on the role of supervisors and mentors for their children, so that parents are able to change the behavior of children to be more aware of traffic laws at a later time.