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KEPATUHAN HUKUM KONSULTAN PAJAK KOTA MEDAN TERHADAP KEWAJIBAN PENDAFTARAN BPJS KETENAGAKERJAAN: FAKTOR PENYEBAB DAN KONSEKUENSI HUKUM Brahmana, Herman; Rumapea, Mazmur Septian; Siburian, Sukses Marhasak Panungkunan; Kuara, Glenessa; Sunjoyo, Alexandra Martha Santoso; Irawan, Agus
Ilmu Hukum Prima (IHP) Vol. 6 No. 2 (2023): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v6i2.4202

BPJS Ketenagakerjaan is a public legal entity formed to conduct Social Security programs in the Employment Sector. Participation is mandatory for workers and companies. A tax consultant also acts as an employee and is not exempt from such BPJS obligations. The public often does not comply with regulations due to various obstacles, including many Medan Tax Consultants. The problem in this research is how Medan Tax Consultants comply with such BPJS registration, factors that cause compliance or non-compliance, and legal consequences resulting from such non-compliance. The research is located in Medan and is empirical descriptive-analytical. Samples were taken using a purposive sampling technique of 10% out of 172 population. Data sources consist of primary and secondary data. The research was preceded by a library study and thennterviews (with questionnaires). Then, qualitative analysis is applied, and conclusions are drawn using the deductive approach. The results show that Medan Tax Consultant’s compliance level still needs to be higher. The main factor causing compliance is to get rid of sanctions, while the leadingause of non-compliance is the need to understand the BPJS regulations. The effectiveness of such BPJS regulations among Medan City Tax Consultants is still low and requires continuous supervision from BPJS.

TINJAUAN YURIDIS TERHADAP PELAKU TINDAK PIDANA MENYEBARKAN INFORMASI YANG MENIMBULKAN RASA KEBENCIAN KEPADA SUKU BATAK (TINJAUAN KASUS NOMOR 2429/PID.SUS/2018/PN.MDN) Manurung, Aprilia; Banurea, Yohanes Saputra; Brahmana, Herman
Esensi Hukum Vol 3 No 1 (2021): Juni - Jurnal Esensi Hukum
Publisher : Fakultas Hukum Universitas Pembangunan Nasional "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/esensihukum.v3i1.52

SARA merupakan hal yang sangat sensitif di kalangan individu atau kelompok masyarakat, yang dapat menimbulkan konflik yang menimbulkan perpecahan, khususnya di Indonesia yang terkait dengan konflik SARA. Penelitian ini menggunakan jenis penelitian yuridis normatif yang didasarkan pada bahan hukum utama asas-asas hukum yaitu yang berkaitan dengan hukum. Dan sifat penelitian menggunakan analisis deskriptif, dimana penelitian ini bertujuan untuk menganalisis tindakan yang kejahatan informasi yang tidak benar sehingga menimbulkan rasa kebencian kepada suku Batak baik yang dilakukan terhadap individu atau kelompok tertentu. masyarakat. Dalam kasus ini terdakwa terbukti bersalah dan melakukan penyebaran penyebaran informasi palsu di media sosial.

Implementasi Ultimum Remedium Berdasarkan Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup di Sumatera Utara Brahmana, Herman; Marpaung, Marthin Richardo; Tampubolon, Ridho Try Horas; Hutabarat, TriIvama Melati; Tarigan, Edward Arifsandi
Jurnal Hukum Lex Generalis Vol 6 No 11 (2025): Tema Hukum Lingkungan
Publisher : CV Rewang Rencang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56370/jhlg.v6i11.1768

This study examines the application of the Ultimum Remedium principle in addressing forest degradation based on Law Number 32 of 2009 concerning Environmental Protection and Management (UU PPLH). This principle positions criminal law as a last resort after administrative and civil efforts have been exhausted. Using a normative juridical method, the study finds that although the principle is explicitly regulated in the UU PPLH, its implementation remains ineffective due to weak oversight and lack of inter-agency coordination. The study emphasizes the importance of clarifying the limits of criminal law enforcement to ensure that perpetrators are not exempt from legal accountability. It recommends strengthening administrative law enforcement and cross-sector coordination to support justice and sustainability in environmental legal policy.

Juridical Review of Employment Agreements for Fixed and Indefinite Times from a UU Perspective No. 13 Year 2003 and UU Cipta Kerja (Case Study of the Verdict No.181/Pdt.Sus-Phi/2020/Pn.Mdn) Brahmana, Herman; Laras Samosir, Monica Cita; L. Tobing, Dina Ariani; Silaban, Joyce Shania
LEGAL BRIEF Vol. 13 No. 1 (2024): April: Law Science and Field
Publisher : IHSA Institute

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There are two types of employment agreement formation, namely PKWTT and PKWT. However, in its application, PKWT by companies has several things that are contrary to the regulations in the Employment Law and work agreements, therefore regulations related to employment are still hampered by various problems, obstacles and challenges that need to be faced and require a resolution process through the courts. In this case, normative juridical research methods are used in this research. Primary, secondary and tertiary legal materials are used as research legal materials. The employment relationship between employers and workers is based on a work agreement which is based on Law Number 13 of 2003 concerning Employment and the Job Creation Law

Peranan BPSK Dalam Penyelesaian Sengketa Konsumen Penjualan Melalui E-Commerce Kota Medan: Peranan BPSK Kota Medan Brahmana, Herman; Yovanka Saragi, Cecylia; Situmorang, Dwina Amelia; Vivin Siregar, Amos; Perpulungenta Tarigan, Rivaldo
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 5 No. 3 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v5i3.4455

BPSK berfungsi sebagai mediator dalam konflik antara pelanggan dan pihak yang bersengketa. BPSK berwenang untuk menyelesaikan masalah pelanggan secara cepat, efektif, dan transparan sesuai dengan ketentuan perundang-undangan terkait untuk mencapai penyelesaian yang adil dan dapat diterima bagi semua pihak yang terlibat. Untuk itu tujuan penelitian ini adalah untuk mengetahui tata cara pelaksanaan hukum beracara di BPSK Kota Medan, untuk mengetahui apa saja yang menjadi faktor penghambat penyelesaian sengketa di BPSK Kota Medan, dan untuk mengetahui peranan BPSK Kota Medan dalam melindungi konsumen. Bentuk penelitian ini menggunakan metode kualitatif yang bersifat normatif- empiris melalui wawancara langsung dan pengumpulan datanya melalui bahan-bahan pustaka yaitu data yang tergolong bahan hukum primer dan bahan hukum sekunder. Hasil temuannya bahwa sering terjadinya permasalahan E-Commerce yang merugikan masyarakat, sehingga pentingnya untuk mengetahui peran BPSK sebagai lembaga dalam penyelesaian sengketa konsumen.

Peran Komisi Perlindungan Anak Indonesia dalam Perebutan Hak Asuh Anak Pasca Perceraian Brahmana, Herman; Harahap, Muhammad Adrian Rahman; Alendra, Alendra
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8796

Perebutan hak asuh anak adalah isu yang sering kali menimbulkan ketegangan emosional di kalangan orang tua yang bercerai atau berpisah. Salah satu hal penting yang dipertimbangkan ketika terjadi perceraian adalah hak asuh anak. Dalam kasus perceraian, hak asuh anak sering menjadi masalah yang kompleks. Tujuan dari penelitian ini agar masyarakat mengetahui peran dan fungsi Komisi Perlindungan Anak Indonesia serta kebijakan atau langkah yang dapat diambil oleh KPAI untuk meningkatkan perlindungan anak dalam kasus perebutan hak asuh anak pasca perceraian. Dalam banyak yurisdiksi, sistem hukum berusaha untuk memutuskan hak asuh anak berdasarkan kepentingan terbaik anak, dengan mempertimbangkan faktor- faktor yang relevan. Metode pada penelitian ini pendekatan yuridis emperis merupakan cara prosedur yang dipergunakan untuk memecahkan masalah penelitian dengan meneliti data primer terlebih dahulu untuk kemudian dilanjutkan dengan mengadakan penelitian terhadap data sekunder dilapangan. Peran Komisi Perlindungan Anak Indonesia (KPAI) menjadi sangat penting untuk memastikan kepentingan dan kesejahteraan anak tetap menjadi prioritas utama. Dalam hal ini, KPAI melakukan mediasi dalam semua kasus yang masuk, tidak hanya terbatas pada perebutan hak asuh anak. Semua kasus yang diterima harus melalui proses mediasi terlebih dahulu, termasuk juga kasus pengaduan perebutan hak asuh anak dan sebelum itu KPAI melakukan perlindungan anak dalam kasus perebutan hak asuh anak pasca perceraian denagn mediasi dan pendampingan, penegakan hukum yang tegas, pendidikan dan sosialisasi, peningkatan kualitas lembaga penanganan kasus, kolaborasi dengan stakeholder terkait.

KEPATUHAN HUKUM KONSULTAN PAJAK KOTA MEDAN TERHADAP KEWAJIBAN PENDAFTARAN BPJS KETENAGAKERJAAN: FAKTOR PENYEBAB DAN KONSEKUENSI HUKUM Brahmana, Herman; Rumapea, Mazmur Septian; Siburian, Sukses Marhasak Panungkunan; Kuara, Glenessa; Sunjoyo, Alexandra Martha Santoso; Irawan, Agus
Ilmu Hukum Prima (IHP) Vol. 6 No. 2 (2023): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v6i2.4202

BPJS Ketenagakerjaan is a public legal entity formed to conduct Social Security programs in the Employment Sector. Participation is mandatory for workers and companies. A tax consultant also acts as an employee and is not exempt from such BPJS obligations. The public often does not comply with regulations due to various obstacles, including many Medan Tax Consultants. The problem in this research is how Medan Tax Consultants comply with such BPJS registration, factors that cause compliance or non-compliance, and legal consequences resulting from such non-compliance. The research is located in Medan and is empirical descriptive-analytical. Samples were taken using a purposive sampling technique of 10% out of 172 population. Data sources consist of primary and secondary data. The research was preceded by a library study and thennterviews (with questionnaires). Then, qualitative analysis is applied, and conclusions are drawn using the deductive approach. The results show that Medan Tax Consultant’s compliance level still needs to be higher. The main factor causing compliance is to get rid of sanctions, while the leadingause of non-compliance is the need to understand the BPJS regulations. The effectiveness of such BPJS regulations among Medan City Tax Consultants is still low and requires continuous supervision from BPJS.

Tinjauan Hukum Tentang Administrasi Pendaftaran Tanah Sistematis Lengkap Di Kantor Pertanahan Kabupaten Dairi Brahmana, Herman; Nainggolan, Theresia Argatha; Gea, Zuniati; Irawan, Agus
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1484

Because there is still a lot of land that has not been registered, legal certainty regarding community rights to land is important in land dispute situations. The Minister of Agrarian Affairs issued Regulation Number 6 of 2018 concerning Complete Systematic Land Registration. This is research that aims to find mass certification procedures for government land, as well as factors that support and hinder Complete Systematic Land Registration (PTSL) efforts in Dairi Regency. Legal frameworks are used first in field research, then social and behavioral data. Minister of Agrarian and Spatial Planning Regulation Number 6 of 2018 states that certificates obtained in Dairi Regency through Complete Systematic Land Registration (PTSL) fulfill the land registration requirements. Program implementation still faces challenges related to location distance. Due to a lack of public awareness of the program, PTSL was only partially implemented, with a small number of surveyors and little public enthusiasm. The National Land Agency needs to involve the community more and carry out further inspections to reduce obstacles.

TINJAUAN YURIDIS TERHADAP KETERLAMBATAN PEMBAYARAN MELALUI DIGITAL PAYMENT SYSTEM DARI PERSPEKTIF HUKUM PERDATA Brahmana, Herman; Ramadhani, Fadhilah; Sitorus, Elisabet Hana Agatha; Alendra, Alendra
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Untuk mewujudkan pembayaran melalui digital payment system yang lebih menjamin transaksi elektronik secara aman bagi kepentingan semua pihak yang terlibat, maka digital payment system harus mencerminkan keamanan. Pembayaran secara online memerlukan tingkat kepercayaan dan keamanan yang tinggi di antara pelaku transaksi. Ketentuan mengenai digital payment system tidak diatur secara khusus dalam regulasi peraturan perundang-undangan di Indonesia. Oleh karena itu, bagaimana perspektif hukum perdata jika terjadinya keterlambatan dalam transaksi melalui digital payment system

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