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All Journal Jurnal Cakrawala Hukum Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia Recital Review Unes Law Review Jurnal Ilmiah Penegakan Hukum Pena Justisia: Media Komunikasi dan Kajian Hukum Notaire JURNAL RECHTENS As-Syar'i : Jurnal Bimbingan & Konseling Keluarga JURNAL USM LAW REVIEW Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Law and Society Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Kelola : Jurnal Ilmu Sosial International Journal of Science and Society (IJSOC) Jurnal Cakrawala Ilmiah Journal of Economic & Business Law Review Jurnal Ilmu Kenotariatan SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Journal of Private and Economic Law Deposisi: Jurnal Publikasi Ilmu Hukum Jurnal Pengabdian Nasional (JPN) Indonesia SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum Acten Journal Law Review
Prakoso, Bhim
Jember University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Eradication Strategy against the Crime of Money Laundering in Indonesia Fanny Tanuwijaya; Echwan Irianto; I Wayan Yasa; Dodik Prihatin AN; Bhim Prakoso
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7364

Abstract

The crime of money laundering can tarnish the life of the nation and state because this crime can endanger the stability and security of the community. This study aims to examine strategies for eradicating the crime of money laundering. Because the crime of money laundering is an act that is continued or continued from the predicate crime where the person perpetrators process large sums of illegal money proceeds of crime into apparently clean or lawful funds, using sophisticated, creative and complex methods. From the results of the study there are two main things that can be concluded. First, the criminal law policy in criminal law reform in the field of money laundering crime which focuses on policies for formulating criminal acts, criminal liability, and criminal sanctions. formulated in a statutory regulation. Second, criminal law policies in the framework of overcoming the crime of money laundering can be formulated as an effort to make and shape criminal law regulations in the future effectively and efficiently.
Legal Certainty on PPAT Authority in Making Deed Outside of His Location Prakoso, Bhim; Suarda, I Gede Widhiana; Wardana, Dendik Surya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7339

Abstract

This study aims to examine the legal certainty of the PPAT's authority in making deeds outside the area of his domicile. PPAT in carrying out its functions and authorities is limited by the working area, as regulated in PP PPAT in Article 12 paragraph (1) that the PPAT working area is "one working area of the Regency/Municipal Land Office". But then it was changed to one province area.” Based on the article, it is clear that the PPAT's work area has expanded, which was originally in the district/municipality area, now it is in the province. Legal issues studied 1). What is the basis for the amendment to Article 12 paragraph 1 of PP Number 24 of 2016 regarding the PPAT work area? 2). How is the legal certainty of the authority of the PPAT who makes the deed outside the domicile? The results of the study indicate that the expansion of the PPAT working area arrangement into one province as stipulated in Article 12 (1) PP No. 24 of 2016 caused problems due to the absence of implementing regulations. And when there is legal certainty about the authority of PPAT after the issuance of PP 24/2016, there is no implementing regulation in this case a Ministerial Regulation which is expected to be a guideline for PPAT in carrying out its authority. Suggestions in this study are for the government to review PP No. 24 of 2016 with the aim of maximizing the implementation of the rules by PPAT officials.
Legis Ratio of Tax Imposition to the Transfer of Land Rights through Instruction Suarda, I Gede Widhiana; Prakoso, Bhim; Setiawan, Khafid
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7338

Abstract

Inheritance is a legal event that occurs when a person dies. Inheritance is the process of transferring inheritance from the deceased heir to heirs who are related by blood and marriage to the heir. When a person dies, this creates a legal consequence, namely how the management and continuation of rights and obligations as a result of a legal event due to the death of a person is regulated by inheritance law. Assets obtained from inheritance receipts are one form of additional economic capacity that can be received by a person as regulated in Law Number 36 Year 2008. Problem formulation 1) What is the basis for imposing Tax on heirs to the object of inheritance? 2). Does the imposition of taxes on heirs meet the principles of justice? The methodology used is normative juridical, with a statutory approach, a conceptual approach, and. historical approach. Conclusion That the taxation legis ratio using this approach is a fundamental basis on a philosophical basis which justifies the state to collect taxes as enforceable in the sense of having authority with coercive power. Taxes have become the backbone of a very dominant development wheel. Whereas the imposition of tax on the heirs on the object of inheritance does not meet the principles of justice and benefit to the heirs, because the heirs are subject to BPHTB twice. Suggestion The government should review the products of legislation related to the imposition of taxes with legal considerations that meet the legal objectives of the purpose of imposing taxes on the community. Especially the regulation regarding the determination of NPOPTKP for objects obtained from inheritance in order to take into account the economy of the community because the income level of the community is different.
Co-Authors A, Sefia Aura Aan Efendi Abdul Haris Afianto Achmad Rofik Adam Bintang Danesa Wijaya Adhitya Wardhono Ainun Najib Al Farizy, Mohammad Rafi Alexsandro Ricardo, James Alif Ardiansyah Amri, Ahmad Ihsan Ana Laela Fatikhatul Choiriyah Ananta, Radina Widya Anantha, Akmal Ricko Fery Antikowati Antikowati Apriliantika, Maulidya Nur Arinanta, Arya Ayuningtyas, Vica Putri Azzahra, Mutiara Bawamenewi, Apri Yeni Asni Bayu Abdillah Bayu Indra Permana Bayu Indra Permana Belva Vidaloka Chrisari Berliana Ayu Saputri Besty Dyah Qorina Ilmi Cahyani, Keren Filosa Clarissa Oktaviriya Prakoso Dawud, Abdul Hady Dewatoro Suryaningrat Poetra Dewayani, Nyiur Rahma Dewi indriani Dhamargita, Arifah Zahra Diajeng Dwi Oktaverina Dian Qobila Belinda Dimas Seandy Frinaldo Dodik Prihatin AN Echwan Irianto Efendi, Aan Efendi, Lintang Wulan Rika Eka Putri Amalia Elnadia, Salsabillah Rahmah Ermanto Fahamsyah Erzaldi, M Dwiki F, Sandrina Naura Fadilah, Iftitah Arya Putri Faisal Samsudin Faizyah, Nadia Nurdiyana Fanny Tanuwijaya Fatmawati, Yeni Fauziah, Rafika Feiyanti, Fa’iz Salsabila Dwina Fendi Setyawan Fendi Setyawan Ferdyansyah, Dandy Firdaus, Loveis Critzylla Firmansya, Aditya Alif Fivi Faiqotul himmah Floranta Adonara, Firman Gontha, Chelsea Tiara Himmatul Mahmudah Honainah Honainah I Gede Widhiana Suarda I Wayan Yasa Iga Dewi, Elit Inayah, Amalia Nurul Innabilla, Mirsya Rifah Aulia Isro Vita Nugraningsih Iswi Hariyani Iswi Hariyani Iswi Hariyani Julian, Alicia Zalwa Khafid Setiawan Krisna Mukti Pradana Kumalasari, Nandya Alfina Laela, Intan Laili, Anneja Maghfirotul Lestari, Dhea Suci Lestari, Ria Nova Agustin Puji M, Akmal Iqbal M. Afif Hasbullah Maharany, Adelia Dwifa Maulida, Hurin Silmi Mayang Asmara Megaputri, Vincencia Ma’arif, Samsul Misbahul Ilham Misbahul Ilham Moh. Ali Moh. Ali Muhammad Imaduddin Naja, Muhammad Hikam Nariswari, Septiya Nasir, M Abd Nasir, M. Abd. Nawu, Maria Natalia Ningsih, Arumiyati Nisah, Ulfatun Nisriina Milla Sharfinda Nugroho, Fiska Maulidian Nur Fitriah Nurhandini, Valda Sari Oktavia Rahma Permata, Dini Permatasari, Intan Permatasari Puspita, Nabilah Ayu Puspitasari, Michele Stefany Nazwa Puspito, Agung Nugroho Puteri, Anggi Najwa Putra, Ido Gustiawan Putri, Nabila Nuraini Eka Qori’ah, Ciplis Gema R, Shofiatur Rachma P. A, Shabrina Rafa, Muhammad Rahmadini, Intan Aulia Rahmanda, Rahadian Ramadhani, Dian Aulia Ramadhani, Nabila Fajrin Kurnia Reyka Widia Nugraha Rhama Wisnu Wardhana Rizqiani Purwaningtiyas R Rofik, Achmad Ruskaya, Rumaisya Aatikah Safarinda, Rima Dea Saindra, Rafi Dzulfiqar Faiz Salsabila, Adelia Syahara Sarifudin, Ahmat Setiawan, Khafid Shafaana, Raihana Aulia Sholehah , Nur' Imami Barokhatus Sifah, Isrina Siti Ayu Rahayu Sonia Candra Dewi Sultonia, Ivone Suud, Hasbi Mubarak Syadzwina, Dhifa Nadhira Syahara, Del Viera Alphi Nur Syahzanan, Fatimah Tazkiya, Anisa Thaka, Ichan Ryan Ubaidillah, Mohammad Vira Nadia Septiani Wahjuni, Edi Wardana, Dendik Surya Wardani, Amanda Julia Wibowo, Kaisar Belmiro Khalfani Widya Sari Amalia Wijaya, Adam Bintang Danesa Wisnuwardhani, Diah Aju Y, Erwina Dwi Yoniksa K, Bintang Z, Najmah Tsuraya