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MEKANISME PENGEMBALIAN ASET NEGARA HASIL TINDAK PIDANA KORUPSI Bahri, Muhammad Syamsul; Marwiyah, Siti; Prawesthi, Wahyu; Amiq, Bachrul
Legal Standing : Jurnal Ilmu Hukum Vol 8, No 2 (2024): Mei-Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i2.8916

Abstract

Corruption is a despicable act that occurs every year. Corruption is classified as a heinous act and has a major impact on state finances, causing harm to many parties. Investigation, prosecution and court hearings in corruption cases must take priority over other cases in order to resolve them as quickly as possible. The aim of this research is to understand and analyze law enforcement for criminal acts of corruption in Indonesia and to understand and analyze the mechanism for returning state assets resulting from criminal acts of corruption. The method used in this research is a normative research method. It is a legal research which places the law as a building system of norms. Law Number 20 of 2001 concerning Corruption Crimes regulates mechanisms or procedures that can be used to return assets through criminal and civil channels. The mechanism for returning state assets resulting from criminal acts of corruption can be carried out using two mechanisms, which is criminal route as regulated in UNCAC and the civil route (civil forfeiture). The criminal route is intended to provide a deterrent effect to corruptors so that they do not repeat criminal acts of corruption. Civil forfeiture is intended to return state assets resulting from criminal acts of corruption with evidence obtained from the criminal process, namely tracing and freezing assets. The key to success lies with each country, so it cannot be determined which mechanism is the best. Elements of success in efforts to return assets resulting from criminal acts of corruption must take into account several factors, one of which is the perspective that the law enforcement approach in Indonesia still focuses on punishing perpetrators (in personam), not confiscating assets resulting from crime.
Analisa Peraturan Pemotongan Pajak Penghasilan Berdasarkan Undang-Undang Nomor 7 Tahun 2021 Praditya, Zonehara Bima; Prawesthi, Wahyu
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

This journal aims to conduct an in-depth analysis of the income tax withholding regulations based on this law. The research method used is a comprehensive descriptive analysis, by collecting data from various sources such as laws and regulations, tax guidelines, and related literature studies. The author identifies and analyzes significant changes in the income tax withholding regulations stipulated in Law Number 7 of 2021. The results of the analysis show that Law Number 7 of 2021 brings substantial changes in the procedure for withholding income tax. Several changes include adjustments to withholding rates, criteria for tax subjects that must be withheld, and the introduction of a withholding mechanism for certain special transactions. This research makes a significant contribution to the understanding of income tax withholding regulations in Indonesia, especially after the enactment of Law Number 7 of 2021. The results of the analysis and findings in this journal are expected to be a reference for tax practitioners, academics, and other related parties to optimize compliance and fulfillment of tax obligations by following the applicable regulations. In addition, it is hoped that it will also serve as a guide for policy makers in formulating better and more efficient tax policies in the future. Keywords: Income, Regulation, Tax, Withholding.
LEGAL PROTECTION OF CUSTODY RIGHTS FOR DUAL CITIZENSHIP CHILDREN AFTER THE DISSOLUTION OF MARRIAGE Wicaksana, Agus Arief; Astutik, Sri; Prawesthi, Wahyu; Hartoyo
Awang Long Law Review Vol. 6 No. 2 (2024): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v6i2.1165

Abstract

The purpose of this research is first to determine the legal consequences of the breakup of mixed marriage on the custody of dual citizenship children and second, to understand the judge's considerations in handing down a decision as legal protection of child custody after the breakup of mixed marriage normative legal research methods. In the era of growing globalization, population mobility between countries has become increasingly common. This often causes mixed marriages between Indonesian citizens and foreigners to occur. Obstacles for people carrying out marriages of different nationalities, both within and outside the country, are regarding legal protection for children if in a marriage in Indonesia, for example, there is a divorce which has an impact on the division of assets, child custody, and so on. The most prominent impact of this kind of marriage is the birth of children with dual citizenship or dual citizenship. These children are citizens of more than one country at birth, and this presents unique challenges regarding their custody when parents divorce. An issue that is vulnerable and often arises in mixed marriages is the issue of the child's citizenship. Even though there are several legal regulations governing child custody, disputes over child custody often become disputes in court that require fair handling by judges. In this research, the judge decided that custody of a dual-citizen child would be given to the biological mother by applying the principle of the best interests of the child.
THE RATIO LEGIS LIABILITIES AND REPUDIATION RIGHTS OF LAND DEED OFFICERS BASED ON CRIMINAL CODE PERSPECTIVES Fachria; Prawesthi, Wahyu
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 2 Issue 1 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v2i1.261

Abstract

Land deed officers have existed as public servants for less time than the notary institution, which extends back more than three centuries. If we take a look at the Basic Agrarian Law included in Law No. 5/1960, we can see that it does not specify the specific responsibilities of Land Deed Officers while creating land deeds. The objective of this research is to analyze a comprehensive overview of the professional practice of land deed officials, who assume that the obligation to register land is upheld in addition to elevating the status of land from conventional rights, in which evidence of ownership is indicated by Petok D, Girik, or Letter C, as well as legal actions related to the acquisition, transfer, and deletion. The method employed in this research is a normative juridical method, and it includes the using legislation, conceptual, historical, and systems approaches as well as literature or law found in books. When land deed officers are requested to testify in civil proceedings, particularly in criminal cases, the repudiation rights of land deed officers that have been established in this legislation and regulation have various problems in their implementation. However, it should be remembered that repudiation rights are "rights" not obligations. Deed of land deed officers who contain legal defects either due to land deed officers' mistakes, negligence, or due to the intention of the land deed officers themselves, the land deed officers must be able to provide accountability both morally and legally.
CRIMINAL LAW ENFORCEMENT OF URUK SOIL WITHOUT MINING BUSINESS LICENSE (IUP) Erlando, Angga Riki Argo; Prawesthi, Wahyu; Amiq, Bachrul
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 2 Issue 1 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v2i1.262

Abstract

The government has the authority to control and guarantee the availability of natural resources for the benefit of society. Within its authority, the government has regulated and provided guidelines for the exploitation of natural resources in the mining sector in Indonesia through Law No. 4 of 2009 concerning Mineral and Coal Mining (Minerba Constitution). This research aims to determine criminal liability and criminal law enforcement of the mining of uruk soil without a Mining Business License (IUP). The method used in this research is normative legal research. The results showed that several conditions must be filled for a person or legal entity to be sentenced, including the existence of a criminal act committed, the ability to be responsible and the element of error of intentionality or negligence. As stipulated in article 158 of the Law of the Republic of Indonesia number 4 of 2009 concerning Mineral and Coal mining. Law enforcement by the police of the Directorate of Special Criminal Investigation of East Java Regional Police, through investigation, has succeeded in finding suspects on behalf of supono or supo. Based on witness statements, expert statements, suspect statements, and evidences, it have fulfilled the criminal elements of mining uruk and sand land without being equipped with a Mining Business License (IUP) as stipulated in article 158 of RI Law number 4/2009 concerning Mineral and Coal mining.
LAW ENFORCEMENT ON DRUG ABUSE PERPETRATORS COMMITTED BY INDONESIAN POLICEMEN Winarno, Hadi; Amiq, Bahrul; Prawesthi, Wahyu
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 2 Issue 2 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v2i2.281

Abstract

The regulation concerning drug is regulated on Law No. 35/2009, it is used to ensure its adequacy for the interests of science and health and prevent the drug abusement, and eradicate the illegal distribution of drugs. The cases that engaged Indonesian policemen on drug abusement criminal must have special attention in order to disappear this criminal act. These crimes cannot be considered normal, and law enforcement must be strictly enforced. This research aims to examine and analyze law enforcements on drug abuse perpetrators committed by Indonesian Policemen through law, regulations and court justice. The type of research used juridical-normative to analyze secondary data in the form of legal materials, especially primary legal and secondary legal materials. Based on the research result, when a police commits in a drug abuse offense and has the evidence, he/she may obtain criminal sanctions, such as imprisonment and fines that are determined by the type of drug abuse he/she committed. After obtaining a criminal sanction determined by the general court and has permanent force, the police officer is subject to sanctions for violating the police professional ethics code called dishonorable dismissal (PTDH).
IMPLEMENTATION OF RESTORATIVE JUSTICE SYSTEM FOR DRUG ABUSERS Shalasa, Idham Malik; Subekti; Suyono, Yoyok Ucuk; Prawesthi, Wahyu
IUS POSITUM: Journal of Law Theory and Law Enforcement Vol. 2 Issue 3 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jlte.v2i3.360

Abstract

Nowadays, narcotics and drug crimes have been transnational crime that conducted  with sophisticated technology. Then, law enforcement officials are expected to prevent and solve these crimes in order to improve the morality and quality of human resources in Indonesia, especially for the nation’s next generation. Therefore, this research aims to find out the implementation of restorative justice systems for drug abusers in Indonesia. This research is a normative juridical approach. The normative juridical approach is to use legislation, examine all laws and regulations related to the legal issues. The restorative justice approach can only be applied to addicts, abusers, victims of abuse, drug dependence, and one-day narcotics use, as stipulated in Article 1 of Joint Decree of Chief Justice of Supreme Court, Minister of Law and Human Rights, Minister of Health, Minister of Social Affairs, Attorney General, Chief of Police, Head of National Narcotics Agency Number 01/PB/MA/111/2014, No. 03/2014, No. 11/2014, No. 03/2014, Number Per 005/A/JA/03/2014, No. 1/2014, Number Perber/01/111/2014/BNN on Handling Narcotics Addicts and Victims of Narcotics Abuse into Rehabilitation Institutions.
THE IMPLEMENTATION OF MATERIAL CRIMINAL LAW AGAINST CRIMINAL ACT OF EMBEZZLEMENT IN OFFICE Abrahams, Deny; Amiq, Bahrul; Prawesthi, Wahyu; Khoidin, M.
YURIS: Journal of Court and Justice Vol. 2 Issue 1 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jcj.v2i1.263

Abstract

The crime often committed is embezzlement, dishonesty by hiding other people's goods/assets by one or more people without the owner's permission to control or use it for other purposes. In Article 374 of the Criminal Code, the term embezzlement in the office can be said to be a crime of embezzlement with a weighting. The method used in this research is normative juridical research that examines or analyzes primary and secondary legal materials by understanding law as a set of rules or positive norms in the statutory system that regulates human life. Based on the research result, the application of material criminal law to cases of criminal embezzlement in the office is implemented based on legal facts, including the statements of witnesses, statements of the accused, letters, and the presence of evidence. Besides that, before the judge imposes a sentence, he needs to consider what can aggravate and mitigate the defendant to apply a sentence commensurate with the act and provide justice for the defendant and a deterrent effect against a decision.
THE IMPLEMENTATION OF CRIMINAL ACT TOWARDS HATE SPEECH IN SOCIAL MEDIA Erfan, Muhammad; Prawesthi, Wahyu; Amiq, Bahrul
YURIS: Journal of Court and Justice Vol. 2 Issue 1 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jcj.v2i1.280

Abstract

Indonesia is a country that adheres to a democratic system where people are given the freedom to express their opinions. Along with globalization era, communication media are increasingly developing, such as the existence of electronic communication media that can connect people regardless of distance and place. Information technology, beside contributing to improving communication progress, technology can also be an effective means for users of social media to commit acts against the law. Cybercrime is a type of criminal activity that makes use of advances in computer technology, particularly the internet. This research examines all the regulation and law in Indonesia regarding of hate speech towards social media through normative legal research. From the research result, it found that the implementation of Hate Speech in social media networks can be determined in Article 45A Paragraph (2) jo. Article 28 Paragraph (2) of Law No, 19/2016 as Amendment to Law No. 11/2008 concerning on Electronic Information and Transactions, there does not have to be an aggrieved party or there must be an objecting party, because it is not a material offense that requires the consequences of the act.
LAW ENFORCEMENT OF ILLEGAL LOBSTER CLEAR SEED DISTRIBUTION CRIME Wahyudi, Tri; Prawesthi, Wahyu; Khoidin, M.
YURIS: Journal of Court and Justice Vol. 2 Issue 2 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/jcj.v2i2.292

Abstract

Indonesia is an archipelago that is rich in flora and fauna both on land and sea. It causes some people to commit criminal acts, especially criminal acts in distributing lobster clear seeds illegally and not fulfilling fisheries licenses in Indonesia. Therefore, serious efforts are needed to tackle these fisheries crimes. The objective of this research is to find out the effectiveness of law enforcement regarding illegal distribution of lobster clear seed; and to observe the law enforcement attempts against its case. The approach method used in this research is juridical normative approach. The juridical normative approach is an approach that uses legislation by examining all laws and regulations related to the legal issues being addressed and conceptual approaches derived from views and doctrines that develop in legal science. The regulation on the prohibition of marketing clear lobster seeds is regulated in the Minister of Marine Affairs and Fisheries Regulation No. 12/PERMEN-KP/2020 concerning the Management of Lobsters, Crabs and Rajungan in the Republic of Indonesia and amended to the Minister of Marine Affairs and Fisheries Regulation No. 17/2021 concerning the Management of Lobsters, Crabs and Rajungan in Indonesian territorial waters.
Co-Authors Abidin, Bakti Abrahams, Deny Agus Wardhono Agustina Ekasari Amiq, Bahrul Amirullah, Trisakti Rizky Anriz, Revianto Ardan, Lukman Hakim Ardyan, Nafid Dwi Aribawa, Mohammad Yustino Aribawa, Muhammad Yustino Aries, Aries Astika, Mariana Ayuningtiyas, Fitri Bachrul Amiq Bahri, Muhammad Syamsul Begishev, Ildar Borman, M Syahrul Borman, M. Syahrul Borman, Syahrul Carlos, Christcarsel Brandlay Theolvano Cornelis, Vieta Imelda Damayanti, Sri Sukmana Diah Putri Meitasari Dian Ety Mayasari Diana Diana Dipo Wahjoeono, Dipo Dwi Azizah, Moza Aprilya Erlando, Angga Riki Argo Ernu Widodo, Ernu Fachria Febriyanto, Mohammad Dwi Fritz Edward Siregar gandis, ajeng Gautama, Elly Christanty Hamdani, Fathul Handayati, Nur Hardianto, Yoyok Hariyono, Dipo Wahjoeono Hartoyo Hidayat, Toriqul K.Mahalieng, Abdul Kadek Kamal, Galang Mustofa Khoidin Kibiantoro, Miraj Laksono, Dedi Dwi M. Khoidin, M. Mansyuri, Zaqiya Alfi Mariyah, Nofi Muhammad Erfan, Muhammad Mulyosudarmo, Suviana Suwoto Ndraha, Abdian Berkat P, Siti Marwiyah Paramitha, Vallencia Nandya Pasaribu, Francisco Lundu Hesekhel Perdana, Dary Iqbal Putra Praditya, Zonehara Bima Pramananda, Aditya Riza Putra, Januanwar Reza Yudhitya Ramadhanty, Venta Ananda Ramba, Yunan Yunus Rohman, Ainur Rosiyanda Putra, Helvin Sasongko, Roby Shalasa, Idham Malik Sidarta, Dudik Djaja Sitepu, Anak Agung Gede Wibowo Siti Marwiyah SRI ASTUTIK Subekti Subekti Subekti Sukma Riyanti Ningsih, Hana Cindar Sulfiarini, Wiwin Suryani, Larastati Putri Suyono, Yoyok Ucuk Syahmi, Taffy Faiq Tejakusuma, Jonathan Tober, Daud Tri Wahyudi Tri Waluyo Utami, Rahayu Sri Utomo, Yusa Shabri Wahono, Eddy Wahyudin, Hari Wardantik, Yuli Endah Wibowo, Marji Wicaksana, Agus Arief Widodo, Dieno Hendro Winarno, Hadi Zulfikar, Achmad Setio