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Analysis of The Effect of Institutional Ownership Profitability, Sales Growth And Leverage On Tax Avoidance On Construction Subsector Companies Listed On The Indonesia Stock Exchange indrawan, muhammad isa indrawan; Rindi Andika; Abdul Razak Nasution; Henry Aspan; Solly Aryza
Journal Of Management Analytical and Solution (JoMAS) Vol. 1 No. 3 (2021): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.654 KB) | DOI: 10.32734/jomas.v1i3.6865

Abstract

This study aims to analyze the Effect of Institutional Ownership, Profitability, Sales Growth, and Leverage Against Tax Avoidance In Construction Subsector Companies listed on the Indonesia Stock Exchange in 2017 –2019, this research consists of 16 Construction Subsector companies listed on the Stock Exchange Indonesian Effect. by using the type of associative research analysis with data design the panel is a combination of time series data and cross-sectional data. The type of data used is panel data (pooled data), Regression analysis panel data with Fixed Effect Model (FEM) estimation method and reviews 10 SV programs. Hypothesis testing carried out is the Coefficient of Determination Test (R Square), F Test, and t-test. The results of the study show that the institutional ownership variable affects negative and positive effects on tax avoidance, Profitability Variable positive effect, and positive effect on tax avoidance. Variable Sales growth has a positive and positive effect on tax evasion. Leverage has a negative and positive effect on tax evasion.
Legal Analysis of Criminal Regulations in Cases Criminal act Child Abuse Under Law Child Protection Act Maekal Ananta Pratama Ginting; Hasdiana Juwita Bintang; Henry Aspan
International Journal of Sociology and Law Vol. 1 No. 4 (2024): November : International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v1i4.198

Abstract

In Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection, there is an article that prohibits obscene acts, which is regulated in Article 76E which reads: "Everyone is prohibited from committing violence or threats of violence, coercing, committing tricks, committing a series of lies, or persuading children to commit or allow obscene acts to be committed." Furthermore, Article 76D which reads: "Everyone is prohibited from committing violence or threats of violence to force a child to have intercourse with him or with another person This research was conducted with the aim of finding out how to protect the law for children who are victims of criminal acts of obscenity and how to prove and apply the law to criminal acts of obscenity committed by children. . The research method conducted in this study is a normative juridical research method so that it can be concluded as follows: 1. Child protection is regulated in Law Number 23 of 2002. In addition to Law No. 23 of 2002 concerning Child Protection in protecting victims of child molestation, Law No. 13 of 2006 concerning the Protection of Witnesses and Victims can also protect victims of child abuse and victims of other criminal acts.2. Evidence in the crime of obscenity uses evidence in accordance with the Criminal Code. The valid evidence according to Law No. 8 of 1981 is regulated in Article 184 of the Criminal Procedure Code which consists of witness statements, expert statements, letter of recommendation, and information of the defendant. In the application of the law against child molesters, Article 82 of Law Number 23 of 2002 concerning Child Protection can be applied by using the mechanism and system of child justice, namely Law Number 11 of 2012 concerning the Child Criminal Justice System.
Legal Mechanisms for Business Accountability: A Comparison of Soft and Hard Law in Indonesia Aspan, Henry; Rosli, Rozaini; Fadlan, Fadlan; Irawati, Irawati
LAW REFORM Vol 20, No 2 (2024)
Publisher : PROGRAM STUDI MAGISTER ILMU HUKUM FAKULTAS HUKUM UNIVERSITAS DIPONEGORO SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/lr.v20i2.59273

Abstract

This research investigates the legal mechanisms for business accountability in the context of Corporate Social Responsibility (CSR) in Indonesia through a comparative study of soft and hard law approaches. The study aims to evaluate the effectiveness of these approaches in promoting business accountability within the Indonesian framework. The research methodology relies on secondary data analysis, including a comprehensive review of existing legal frameworks and regulations related to CSR, as well as an examination of relevant case studies and empirical data. The findings reveal that hard law, characterized by binding regulations and clear sanctions, is more effective in promoting business accountability. However, soft law plays a vital role by offering guidance and incentives for companies to adopt broader social responsibility practices. Cultural factors, the legal environment, and the roles of the government and civil society organizations influence the effectiveness of these approaches. The study highlights the importance of combining hard and soft law approaches in CSR regulation. Recommendations include strengthening monitoring and enforcement by government agencies, offering more substantial incentives, and creating a supportive legal environment. Additionally, companies should understand and respect local culture and commit to anti-corruption efforts. Collaborative efforts among the government, businesses, and civil society are essential for establishing a more sustainable and accountable business environment in Indonesia.
KAJIAN HUKUM TERKAIT PERAN BADAN PERMUSYAWARATAN DESA DALAM PEMBENTUKAN DAN MEKANISME PENYUSUNAN PERATURAN DESA MENURUT UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA (STUDI KASUS DI DESA BANYUMAS KECAMATAN STABAT KABUPATEN LANGKAT) Mahya, Husna; Aspan, Henry; br. Sembiring, Tamaulina
Jurnal BATAVIA Vol 1 No 5 (2024): SEPTEMBER
Publisher : Zhata Institut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64578/batavia.v1i5.91

Abstract

Urgensi pembentukan undang-undang desa adalah untuk memberdayakan masyarakat desa agar dapat berkontribusi dalam pencapaian pembangunan nasional. Desa berperan sebagai agen pemerintah terdepan yang dapat menjangkau kelompok masyarakat yang memerlukan kesejahteraan melalui peraturan desa. Penelitian ini bertujuan untuk: 1) Mengetahui peran Badan Permusyawaratan Desa dalam proses pembentukan serta mekanisme penyusunan peraturan desa sesuai peraturan perundang-undangan, 2) Memahami prosedur pembentukan dan mekanisme penyusunan peraturan desa berdasarkan Undang-Undang Nomor 6 Tahun 2014 tentang Desa, dan 3) Mengidentifikasi faktor-faktor yang menghambat peran Badan Permusyawaratan Desa dalam pembentukan dan penyusunan peraturan desa, serta upaya untuk mengatasinya. Hasil penelitian menunjukkan bahwa peraturan desa yang ditetapkan oleh kepala desa setelah dibahas dan disetujui bersama Badan Permusyawaratan Desa, seperti di Desa Banyumas, Kabupaten Langkat, merupakan bagian dari peraturan perundang-undangan daerah yang disusun sesuai dengan Peraturan Daerah Kabupaten/Kota yang berlaku.
PELAKSANAAN FUNGSI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KOTA BINJAI DALAM PENCATATAN PERKAWINAN BEDA AGAMA Dhermawan, M. Ryan; Aspan, Henry; Saragih, Yasmirah Mandasari
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 4 No 2 (2024): EDISI 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v4i2.1994

Abstract

Di Indonesia, undang-undang perkawinan tidak secara jelas dan tegas mengatur perkawinan beda agama, sehingga menimbulkan banyak penafsiran apakah perkawinan beda agama di Indonesia diperbolehkan atau tidak dan, jika diizinkan, bagaimana prosesnya dilakukan. Penelitian ini bertujuan untuk mengetahui bagaimana proses pelaksanaan perkawinan beda agama dapat didaftarkan di Kantor Kependudukan dan Pencatatan Sipil Kota Binjai dan dasar hukum apa yang digunakan untuk mendaftarkan perkawinan tersebut. Penelitian ini menggunakan pendekatan penelitian menggunakan yuridis empiris, akan menekankan penelitian di lapangan yang berpedoman pada ketentuan peraturan perundang-undangan yang berlaku mengenai pelaksanaan perkawinan di Kantor Kependudukan dan Catatan Sipil Kota Binjai. Berdasarkan hasil penelitian, dapat disimpulkan bahwa pernikahan merupakan peristiwa penting yang berkaitan dengan status hukum seseorang, dan merupakan hak sipil warga negara, oleh karena itu negara berkewajiban untuk memberikan perlindungan. Pencatatan nikah atau pencatatan nikah adalah kegiatan menulis yang dilakukan oleh seseorang mengenai suatu peristiwa yang terjadi. Pencatatan nikah sangat penting dilakukan oleh kedua mempelai karena buku nikah yang mereka dapatkan merupakan bukti otentik keabsahan perkawinan, baik secara agama maupun kenegaraan.
SENGKETA LAHAN DI PUNCAK SIOSAR 2000 : PENYELESAIAN BERDASARKAN ANALISA PENDEKATAN HUKUM DAN SOSIAL Sembiring, Brema Risdianto; Zarzani, T. Riza; Aspan, Henry
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 4 No 2 (2024): EDISI 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v4i2.2095

Abstract

Persoalan Hukum Sengketa merupakan suatu permasalahan yang tidak dapat dihindari dalam kehidupan bermasyarakat. Dimana sengketa dapat terjadi dalam hampir seluruh aspek kehidupan. Sengketa lahan perkebunan antara masyarakat sekitar atau masyarakat adat dengan perusahaan swasta atau Badan Usaha Milik Negara (BUMN) sebagai pemegang ijin dari usaha perkebunan dalam bentuk Hak Guna Usaha perkebunan yang dikeluarkan oleh Badan Pertanahan Nasional (BPN) sudah sangat sering terjadi di Tanah Karo. Salah satu sengketa tanah yang terjadi di Kabupaten Karo yakni Sengketa lahan PT BUK ( Bibit Unggul Karbiotek ) dengan petani puncak siosar 2000. Dalam penelitian ini digunakan spesifikasi penelitian deskriptif analitis, dengan metode pendekatan yuridis normatif, yaitu metode pendekatan yang menitikberatkan pada penelitian kepustakaan yang merupakan data sekunder dengan didukung oleh data primer. Penelitian ini bertujuan untuk mendapatkan pemecahan masalah mengenai penyelesaian sengketa lahan puncak siosar 2000 antara masyarakat dengan PT BUK melalui pendekatan hukum dan sosial.
ANALISIS YURIDIS TERHADAP PEGAWAI BANK YANG MELAKUKAN TINDAK PIDANA PENGGELAPAN DALAM JABATAN MENURUT UNDANG-UNDANG NOMOR 10 TAHUN 1998 TENTANG PERBANKAN Halim, Gusni; Zarzani, T.Riza; Aspan, Henry
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 4 No 2 (2024): EDISI 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v4i2.2054

Abstract

Bank adalah badan usaha yang menghimpun dana dari masyarakat dalam bentuk simpanan dan menyalurkannya kepada masyarakat dalam bentuk kredit dan/atau bentuk lainnya dalam rangka meningkatkan taraf hidup orang banyak. Namun dewasa ini sering terjadi tindak pidana penggelapan kantor yang dilakukan oleh pegawai bank seperti penggelapan dana nasabah dan/atau pemalsuan pembukuan dengan maksud untuk mengambil keuntungan dari perbuatan tersebut. Penelitian ini merupakan penelitian hukum normatif yang menggunakan bahan pustaka sebagai dasar penelitian. Dalam penelitian ini, penulis menggunakan pendekatan hukum melalui kajian terhadap dokumen Undang-Undang Republik Indonesia Nomor 10 Tahun 1998 tentang Perbankan. Hasil analisis penulis bahwa dalam hal penegakan hukum terhadap pelaku tindak pidana penggelapan jabatan yang dilakukan oleh pegawai bank harus mengacu pada ketentuan Pasal 49 Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan yang khusus mengatur tindak pidana di bidang perbankan. di Indonesia tidak boleh mengacu pada ketentuan Pasal 374 KUHP.
UPAYA PENANGGULANGAN TINDAKAN KECURANGAN DALAM UJIAN PENERIMAAN POLRI DI POLRES TANAH KARO Priyatna, Escha Gusnadhi; Zarzani, T. Riza; Aspan, Henry
JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Vol 4 No 2 (2024): EDISI 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/jurnalrectum.v4i2.2052

Abstract

Penerimaan anggota Polri secara professional merupakan keharusan sebagaimana yang telah diatur dalam Peraturan Kepala Kepolisian Negara Republik Indonesia Nomor 10 Tahun 2016 tentang Penerimaan Calon Anggota Polri. Polri menggunakan sistem face recognition (perekaman wajah) untuk mencegah terjadinya kecurangan saat melakukan ujian penerimaan Polri. Melalui Keputusan Kepala Kepolisian Negara Republik Indonesia Nomor: Kep/381/III/2022 tentang Penerimaan Terpadu Bintara Polri Gelombang II Tahun Anggaran 2022 serta berdasarkan pada pengumuman Nomor: Peng/20/III/DK.2.1./2022 tentang Sosialisasi Penerimaan Terpadu Bintara Polri Gelombang II Tahun Anggaran 2022 penggunaan face recognition merupakan upaya yang dilakukan Polri dalam mencegah kecurangan saat ujian penerimaan Polri. Mulai tahun 2022 Kepolisian resort tanah karo telah menerapkan sistem face recognition sebagai perekam wajah untuk validasi keaslian identitas diri peserta ujian penerimaan Polri.
RESPONSIBILITIES AND AUTHORITY OF THE PIONEER OFFICERS AND THE PORT AUTHORITY MASTER'S OFFICE IN ENSURING SHIPPING SAFETY AND SECURITY BASED ON LAW NUMBER 17 OF 2008 CONCERNING SHIPPING IN BELAWAN PORT Riza Firdaus; Dahlan; Henry Aspan
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 4 (2024): December
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v2i4.104

Abstract

KSOP has considerable authority in carrying out the function of shipping safety and security including supervising ship pilotage and towing activities in port waters and shipping lanes as stated in Article 207 & 208 paragraph 1, Law 17 of 2008. In carrying out its duties, namely providing instructions and information needed by the Captain or ship leader and assisting in the movement of the ship from the outer threshold/anchorage area to move in/out of Belawan Port, the Pilot Officer is guided by the laws and regulations governing shipping and KSOP as a pilotage supervisor. How is the implementation of the responsibilities and authorities of the Pilot Officer and KSOP in ensuring shipping safety and security at Belawan Port? What are the sanctions given by the Main KSOP Belawan to Pilot Officers who are negligent in carrying out their duties resulting in ship accidents? The research method used in this study is empirical legal research. The research was conducted by examining primary and secondary data in the form of interviews, direct observations in the field, library materials, primary legal materials, secondary and tertiary legal materials. Based on all the data obtained, it is then processed systematically and qualitatively to produce descriptive analytical writing. In this case, the researcher conducted an empirical legal study to see the responsibility and authority of the Pilot Officer and KSOP in ensuring the safety and security of shipping at Belawan Port which is implemented through the Shipping Law & Derivative Regulations governing Ship Pilotage and Delay, where in its implementation the sanctions given by the Pilotage Supervisor (KSOP) do they have a deterrent effect on the professionalism of the Pilot Officer in carrying out their duties.
Application Of The Principle Of Freedom Of Contract In Business Contracts In Indonesia Irmanto Brampu; Henry Aspan; H. Dahlan
International Journal of Law and Society Vol. 1 No. 2 (2024): April : International Journal of Law and Society
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijls.v1i2.27

Abstract

The Indonesian business community is currently developing very rapidly, and the number of business transactions in Indonesia has also increased. This situation shows that the Indonesian economy is very favorable for people who want to do business in Indonesia, not only Indonesian entrepreneurs but also foreign entrepreneurs. A legal principle applies to the agreement, namely the principle of freedom of contract, which declares a person's freedom to enter into a contract in a conditional form. As long as the parties agree and does not violate etiquette and law, the agreement will be valid. . The research method used is the normative legal approach, which is the analysis and understanding of law within the framework of this study as a set of positive rules or norms in a legal system that governs human life. This was done by studying books, laws, regulations and other documents relevant to this study. In addition, the collection of legal materials also includes legal material analysis methods and legal analysis methods that adjust should be, as long as this is the method of measuring and analyzing the issues in this study. The application of the principle of freedom of commercial contract requires the parties to maintain a balanced position when formulating agreements regulating commercial legal relationships. If a balance is not achieved, economic actors will limit and avoid liability by including release clauses. It is therefore necessary for the government to intervene to limit the application of the principle of freedom of contract through standard contracts by establishing rules prohibiting the inclusion of exemption clauses and monitoring the use of standard clauses in the economy by economic operators.
Co-Authors Abdul Rahman Maulana Siregar Abdul Razak Nasution Ade Syafitri Agus Adhari Ahmad Junaidi Alief, Muhammad Amanda Dwi Priaguna Ami Natuz Zahara Ami Natuz Zahara Amlan, Amlan Andi Fahri Hasibuan Andoko , Andoko Andoko Andoko, Andoko Angelina E. Rumengan Anggy Auliawan Ansori Maulana Ari Prabowo Aryani Atika Windynata Sipayung Azhali Siregar Bambang Fitrianto Beby Sendy Berton Lumban Tobing CHANDRA DEWI Dahlan Dahlan Dahlan Daniel Mulia Darwis Anatami Daud Arifin Delima Nasution Deni Karnius Zebua Dhermawan, M. Ryan Dian Mahardi Lestari Dira Dinda Alti Duma Milanta Dwi Faradina Eddy Sumardi Eko Sahputra Endang Suhendra Etty Sri Wahyuni Etty Uyun Fadlan Fadlan Fadlan Fadlan Fitria Ramadhani Siregar Fitria Ramadhani Siregar Freddi Agus Hutapea Ginting, Gloria Gita Putri Gloria Gita Putri Ginting Gunawan Gunawan H. Dahlan Halim, Gusni Hardi Hermawan Hasdiana Juwita Bintang Henky Dalimunte Herman , Herman Indawati Lestari indrawan, muhammad isa indrawan Irawati Irawati Irmanto Brampu Ismed Ismed Jemmy Rumengan Jonly Harmon Hadi Purba Kiki Farida Ferine Kurniawan, Franky Lestari Lamindo Limbong Lestari, Dian Mahardi Listra Sembiring M. Ramadhan S. M. Tartib Maekal Ananta Pratama Ginting Maharani Maharani, Maharani Mahya, Husna Manullang, Hotman Mariana Zhuo Mariduk Lumban Tobing MHD AZHALI Siregar Mhd. Azhali Siregar Muhammad Ari Syahputra Muhammad Arif Sahlepi Muhammad Aulia Amir Batu Bara Muhammad Azhali Siregar Muhammad Edwin Syahputra Lubis Muhammad Fauzy Daulay Muhammad Husni Dalimunthe Muhammad Iqbal Anwar Muhammad Juang Rambe Muhammad Riza Murnita, Eva Mutia Octavia Nasution, H. Abdul Razak Ngaliman Ngaliman Novan Trianda Matondang Onny Medaline Oskar Refelino Tambunan Pardede, Fransthahi Hamonangan Priyatna, Escha Gusnadhi Putra, Randi Rian Putri Mauliza Putri Mauliza, Putri Rafianti, Fitri Rahmad Mirad Ramadhan, Faris Rambe, Dinda Fadilah Redyanto Sidi Reza Ananda Syahputra Rico Nur Ilham Rifa Zulkarnain Rina Hartaci Nasution Rindi Andika Risman Setiawan Rivi Hamdani Lubis Riza Firdaus Riza Wira Pratiwi Lumbantoruan Riza Zarzani Riza Zarzani, T. Ronny Yoesfianda Rosli, Rozaini Rozaini Sardi Sembiring, Brema Risdianto Siregar, Abdul Rahman Maulana Siti Nurhayati Siti Nurhayati Sonia Salsabilah Sri Devi Zebua Sri Rahmadani Sri Wahyuni Sumarno . Syahirah Ishmah Hutabarat T Riza Zarzani Tamaulina Br Sembiring Tanjung, Yahya Tarigan, Egi Christianta Tarigan, Tegar Dermawan Tengku Riza Zarzani N Tonnes Gultom Tri Faranita Viola Gemmy Gemaya Wau, Hilbertus Sumplisius M. Yasmirah Mandasari Saragih Yohny Anwar Yopa Emalia Fajarini Yosua, Dicky Zul Pahmi Harahap Zulfahmi Harahap Zulkarnain Pasaribu