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Restoratif Justice terhadap Anak sebagai Korban Penyalahgunaan Narkotika KMS Herman; Bernadete Nurmawati; Priyanto Priyanto
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling: Special Issue (General)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.10250

Restorative justice adalah penyelesaian perkara tindak pidana dengan melibatkan pelaku, korban, keluarga pelaku/korban, dan pihak lain yang terkait untuk bersama-sama mencari penyelesaian yang adil dengan menekankan pemulihan kembali pada keadaan semula, dan bukan pembalasan. Dalam konteks anak sebagai korban penyalahgunaan narkotika, maka negara juga harus melihat kepentingan terbaik anak, kerentanan, dan ketidakmatangan berfikir anak sebagai pertimbangan dalam membuat kebijakan. Status anak sebagai korban penyalahgunaan narkotika tidak boleh dijadikan dasar untuk memperlakukan anak pengguna narkotika secara diskriminatif di depan hukum. Oleh karena itu negara harus menjamin tersedianya akses terhadap peradilan pidana anak yang jujur dan adil tanpa membedakan perlakuan atau proses terhadap anak yang memiliki narkotika secara melawan hukum karena kepentingan terbaik untuk anak merupakan salah satu dari empat prinsip utama dalam melaksanakan Konvensi Hak Anak. Selain itu Undang-Undang Sistem Peradilan Pidana Anak menyatakan bahwa “pidana penjara terhadap anak hanya digunakan sebagai upaya terakhir.” Undang-Undang No. 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak memberikan upaya perlindungan hukum terhadap anak yang berhadapan dengan hukum lewat pendekatan keadilan restoratif agar tercapai upaya diversi. Diversi adalah pengalihan penyelesaian perkara Anak dari proses peradilan pidana ke proses di luar peradilan pidana.” Diversi pada hakikatnya juga mempunyai tujuan agar anak terhindar dari dampak negatif penerapan pidana. Diversi juga mempunyai esensi tetap menjamin anak tumbuh dan berkembang baik secara fisik maupun mental. Permasalahan dalam penelitian ini adalah bagaimanakah penegakan hukum terhadap anak sebagai korban penyalahgunaan narkotika menurut Undang-Undang No. 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak?. Berdasarkan permasalahan yang diteliti maka jenis penelitian adalah metode penelitian hukum normatif. Metode penelitian hukum normatif dilakukan dengan cara meneliti bahan pustaka yang ada. Penelitian yang dilakukan juga bersifat deskriptif. Di dalam metode penelitian hukum normatif terdapat tiga macam bahan pustaka yang dipergunakan oleh penulis yakni : bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Hasil penelitian menunjukkan, Penegakan hukum terhadap anak sebagai korban penyalahgunaan narkotika harus mempertimbangkan anak sebagai Amanah dan karunia Tuhan Yang Maha Esa yang didalam dirinya melekat harkat dan martabat sebagai manusia seutuhnya, bahwa anak adalah tunas, pewaris, potensi dan generasi muda penerus cita-cita perjuangan bangsa Indonesia yang berhak mendapatkan perlindungan hukum, terutama perlindungan hukum dalam sistem peradilan. Secara prinsip Undang-Undang No.11 Tahun 2012 tentang Sistem Peradilan Pidana Anak telah mengedepankan pendekatan restorative justice dan proses diversi sebagai upaya penyelesaian tindak pidana yang dilakukan oleh anak. Dan pidana penjara terhadap anak hanya digunakan sebagai upaya terakhir atau ULTIMUM REMEDIUM. Oleh karena itu, pada tingkat penyidikan, penuntutan, dan pemeriksaan perkara anak di Pengadilan Negeri wajib diupayakan diversi.

Rekonseptualisasi Tindak Pidana Pajak yang Merugikan Keuangan Negara sebagai Tindak Pidana Korupsi di Indonesia KMS. Herman; Faisal Santiago; Bambang Bernanthos
Lex Publica Vol. 5 No. 2 (2018)
Publisher : APPTHI

Tindak pidana di bidang perpajakan adalah suatu perbuatan yang melanggar peraturan perundang-undangan pajak yang menimbulkan kerugian keuangan negara dimana pelakunya diancam dengan hukuman pidana. Perbuatan pidana yang dapat merugikan keuangan negara atau perekonomian negara sudah seharusnya dan tepat bila dikategorikan sebagai suatu tindak pidana korupsi, sebagaimana Pengertian Tindak Pidana Korupsi Menurut Undang-Undang Tentang Pemberantasan Tindak Pidana Korupsi. Permasalahan, 1) Bagaimanakah penegakan hukum pidana di bidang pajak, 2) Mengapa tindak pidana di bidang pajak dapat dikategorikan sebagai tindak pidana korupsi. Berdasarkan permasalahan yang diteliti maka jenis penelitian adalah metode penelitian hukum normatif. Metode penelitian hukum normatif dilakukan dengan cara meneliti bahan pustaka yang ada. Penelitian yang dilakukan juga bersifat deskriptif. Di dalam metode penelitian hukum normatif terdapat tiga macam bahan pustaka yang dipergunakan oleh penulis yakni : bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Hasil penelitian menunjukkan bahwa penegakan hukum pidana di bidang pajak di Indonesia saat ini dilakukan berdasarkan pada peraturan perundang-undangan dibidang perpajakan yang berlaku sebagai Hukum yang Khusus (Lex Spesialis) dibidang Perpajakan, namun jika tidak cukup diatur dalam peraturan perundang-undangan dibidang perpajakan, maka diberlakukan ketentuan sebagaimana diatur dalam Kitab Undang-Undang Hukum Pidana sebagai Hukum yang Umum (Lex Generalis) berdasarkan Pasal 103 Kitab Undang-Undang Hukum Pidana (KUHP). Abstract A crime in the field of taxation is an act that violates tax laws and regulations that causes losses to state finances where the perpetrator is threatened with criminal penalties. Criminal acts that can harm state finances or the country's economy should be categorized as a criminal acts of corruption, as defined in the definition of criminal acts of corruption according to the law on eradicating criminal acts of corruption. Problems, 1) How is criminal law enforcement in the tax sector, 2) Why can criminal acts in the tax sector be categorized as criminal acts of corruption? Based on the problems studied, the type of research is normative legal research methods. Normative legal research methods are carried out by examining existing library materials. The research conducted is also descriptive in nature. The authors use three kinds of library materials in the normative legal research method: primary legal materials, secondary legal materials, and tertiary legal materials. The results of the study show that the enforcement of criminal law in the field of taxation in Indonesia is currently carried out based on laws and regulations in the field of taxation that apply as a Special Law (Lex Specialist) in the field of taxation, but if it is not sufficiently regulated in the laws and regulations in the field of taxation, then provisions, as stipulated in the Criminal Code as General Law (Lex Generalis), are enforced based on Article 103 of the Criminal Code (KUHP). Keywords: Tax, Tax Law, Tax Crime, Corruption Crime

Sertifikat-El Sebagai Tanda Bukti Kepemilikan Hak Atas Tanah KMS Herman; Dewi Iryani; Russel Butarbutar; Bernadete Nurmawati
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): 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.v3i2.746

Memasuki era revolusi industri 4.0 dimana semua kegiatan baik dalam bidang pemerintahan maupun pelayanan publik menggunakan sistem elektronik sebagai usaha untuk mengimbangi perkembangan dinamika masyarakat yang semakin kompleks, salah satu contohnya yaitu berkaitan dengan bukti kepemilikan hak atas tanah yang awalnya berbentuk fisik/analog kini berubah menjadi dokumen elektronik yang disebut sertifikat elektronik sebagaimana diatur dalam Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Republik Indonesia Nomor 1 Tahun 2021 tentang Sertifikat Elektronik. Tujuan penelitian ini adalah untuk menganalisis kedudukan sertipikat-el dalam sistem pendaftaran tanah di Indonesia dan sertifikat-el sebagai Alat Bukti Kepemilikan Hak Atas Tanah. Adapun penelitian ini adalah penelitian hukum normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan kontekstual. Sumber bahan hukum penelitian ini bersumber dari bahan hukum primer yang merupakan Permen ATR/BPN Nomor 1 Tahun 2021 tentang Sertifikat Elektronik, dengan didukung sumber bahan sekunder yakni buku-buku dan jurnal hukum yang relevan dengan penelitian ini. Hasil penelitian ini adalah pendaftaran tanah dalam bentuk elektronik merupakan hasil konversi dari sertifikat fisik menjadi sertifikat elektronik. Kegiatan konversi sertifikat fisik menjadi elektronik diselenggarakan terhadap tanah yang sudah terbit sertifikatnya. Sedangkan terhadap bukti kepemilikan hak tanah bekas milik adat dilakukan melalui pendaftaran tanah pertama kali. Sertifikat-el sebagai alat bukti kepemilikan hak atas tanah merupakan alat bukti yang sah dan perluasan dari alat bukti yang sesuai dengan Hukum Acara yang berlaku di Indonesia.

Tindak pidana perpajakan yang merugikan keuangan negara atas penyalahgunaan transfer pricing untuk penghindaran pajak KMS Herman; Bernadete Nurmawati; Dewi Iryani; Didik Suhariyanto
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232796

Tax avoidance merupakan suatau tindakan yang dilakukan wajib pajak dalam meminimalkan jumlah beban pajak secara legal. Tax avoidance dilakukan dengan memanfaatkan celah kekosongan hukum perpajakan. Namun disisi lain praktik tax avoidance tidak diinginkan karena dapat mengurangi penerimaan negara. Tujuan dari penelitian ini adalah untuk menganalisis penerapan sanksi pidana terhadap pelaku tidak pidana penghindaran pajak dengan praktik transfer pricing. Metode penelitian yang digunakan dalam karya tulis ilmiah ini adalah penelitian hukum normatif. Hasil penelitiannya adalah tax Avoidance dengan praktik transfer pricing dilakukan dengan memanfaatkan celah atau kekosongan dalam undang-undang perpajakan dengan cara memindahkan keuntungan yang diperoleh perusahaan ke perusahaan lain yang masih dalam satu grup di negara lain dengan tujuan agar total beban pajak yang harus ditanggung perusahaan menjadi rendah. Praktek tax Avoidanc ini dapat mengakibatkan kerugian negara dari penerimaan pajak terhadap tindak pidana penghindaran pajak dengan praktik transfer pricing terdapat pada Pasal 38, 39, 41, 41A, dan 41B UU KUP.

IMPLEMENTASI VONIS NIHIL DALAM SISTEM PERADILAN INDONESIA KMS Herman; Agus Sudrajat; Verania Hedi Permata
Constitutum: Jurnal Ilmiah Hukum Vol. 2 No. 1 (2023)
Publisher : Fakultas Hukum Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/constitutum.v2i1.1335

Indonesia is a constitutional state and all Indonesian citizens must uphold the law in their daily lives, and those who do not comply with it are said to have violated the law which can be in the form of a crime that must be held criminally accountable based on a judge's decision (verdict). The purpose of this study is the setting of zero sentences in indonesian legislation and its application in the Indonesian judicial system. This research is a normative legal research using statutory and contextual approaches. The source of legal materials for this research comes from primary legal materials which are the Criminal Code and the Criminal Procedure Code, supported by secondary sources, namely legal books and journals that are relevant to this research. The results of this study are that the provisions regarding nihi sentences can be found in Article 67 of the Criminal Code which states that if a person is sentenced to death or life imprisonment, besides that, no other punishment may be imposed except for the revocation of certain rights, and the announcement of the judge's decision, besides that there is in Article 65 of the Criminal Code in the event that concurrently is subject to the same basic punishment, then only one sentence is imposed. The application of a nil sentence is carried out on a cumulative sentence with a certain time to limit a person not to be convicted beyond the sentence limit or the sentence for a certain time may not exceed 20 years as stated in Article 12 paragraph (4) of the Criminal Code.

Vertical Land Consolidation For Handling Urban Housing And Slum Settlement Arrangements Bernadete Nurmawati; KMS Herman; Dewi Iryani; Adi Darmawansyah; Russel Butarbutar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 001 (2023): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i3.3233

The proliferation of slums in cities with limited land availability calls for regulation on how best to utilize and control Land and initiatives to streamline and improve land use in metropolitan areas through land consolidation. Therefore, the government can use land consolidation to ensure the quality of the urban environment and the social functions of Land. Land consolidation itself is mainly carried out on city properties due to the high concentration of people and lack of planning that characterizes many urban environments. In urban slum programs, vertical land consolidation is an alternative land supply to reorganize slums. By reorganizing who owns what, where it can be used, and how it can be used, land consolidation is carried out to enhance natural resource conservation and improve environmental quality through community involvement and public use of previously privately owned Land. Community participation is a major part of the framework for improving the quality and quantity of land functions. Vertical land consolidation can serve as a useful solution to urban problems such as housing affordability and density. By consolidating Land vertically, more housing units can be built in a smaller area, providing more affordable housing options for residents. In addition, vertical land consolidation helps reduce urban sprawl and results in more sustainable and livable cities. This paper uses normative legal research techniques, including research into applying positive law and legal principles or norms.

Regulation of Area and Abandoned Land in Indonesia KMS Herman
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 20 No. 1 (2021): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v20i1.3519

The existence of no-man's land is still a thorny issue, and the resolution process seems delayed. Even though the 1945 Constitution (UUD 1945) as the UUD and LEGAL No. 5 of 1960 mentions the Agrarian Rights LAW (UUPA) as its articles, don't let land production stop in Indonesia. Management of Territorial Areas and No-Man's Land, according to the law it is used to protect land and areas that may not be owned (PP No. 20 of 2021). The goal of this study is to single out the regulation of no-man's land in law and land management and to discuss the process of determining which land is now officially a no-man's land according to Government Law 20 of 2021, which regulates the administration of permits. Territory and land. This research is legal research that uses legal documents by using the law and its context. The source of legal information for this research is from legal documents, namely PP Number 20 of 2021, supported by secondary sources, namely legal books and newspapers that are relevant to this research. The research results found that Federal Law No. 20 of 2021 that Unclaimed Land is privately owned land, land with Administrative Law, and land acquired by the Ministry of Land, which is intentionally left uncultivated, unused, and/or not maintained. The country is deliberately not used in accordance with its nature or status; if the land is not used for permit purposes; The country is not good.

Land Acquisition Of Former Building Use Rights (HGB) For The Construction Of Permanent Housing After The Earthquake In Tondo-2 Area, Hammer Puguh Aji Hari Setiawan; Bernadete Nurmawati; KMS Herman; Nomensen Sinamo
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 1 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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

About 50,000 people were displaced by a 7.4 magnitude earthquake, tsunami, and liquefaction 10 km north of Palu City, Central Sulawesi Province, on September 28, 2018. The tragedy damaged many civic, social, and critical infrastructure in Palu City and nearby regions. The national government, Sulawesi provincial administration, and Palu city government are developing a relocation plan for earthquake, tsunami, and liquefaction-affected residents. This strategy will restore and rehabilitate sites like Palu City's Tondo-2 Area. To move affected residents to a safe area quickly after a disaster, land acquisition must be accelerated. This research aims to determine how the earthquake influenced the acquisition of ex-HGB land for Huntap's development in the Tondo-2 Area, Palu, and how such land acquisition was affected by the earthquake. Normative legal research is used. This study used a wide range of relevant books and scholarly papers. The Governor's development block authorized Huntap's construction in Tondo-2, as stated in Governor Decree No. 369/516/DIS-BMPR G.ST/2018, which determines the location (penlok) of land for permanent residential sites for disaster-affected communities in Central Sulawesi Province. The release or transfer of HGB from PT Sinar Putra Murni and PT Sinar Waluyo gave this 65.3-hectare state land its status. The community claims to own the land, and PT Sinar Putra Murni and PT Sinar Waluyo want compensation, which could lead to a lawsuit. Since the two firms no longer own the land, their legal chances are slim. If the firm continues to sue over land acquisition, Huntap can still be built under Law Number 2 of 2012 on Land Acquisition for Development for the Public Interest

The Authority of Judges to Independently Determine the Amount of State Financial Losses in Verdicts on Corruption Cases KMS Herman; Nila Anesia; Indra Jaya Rukmana; Rini Fitri Octa Amelia; Raja Robert Marpaung
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.6650

Law enforcement in corruption cases in Indonesia often faces challenges related to proving the element of state financial loss. One of the issues that arises is the authority of judges to independently determine the amount of state loss without relying on an official audit by state audit institutions such as the Audit Board of Indonesia (BPK) or the Financial and Development Supervisory Agency (BPKP). This study employs a normative juridical research method using a statute approach and an analytical approach to examine the legal basis, judicial practices, and implications of such authority. The findings indicate that although Article 183 of the Indonesian Criminal Procedure Code (KUHAP) grants judges the authority to decide based on at least two valid pieces of evidence, the absence of an official audit can lead to legal uncertainty, the risk of judicial error, and violations of the defendant’s right to a fair trial. Therefore, harmonization between regulations and judicial practice is necessary to ensure legal certainty, protection of human rights, and the effectiveness of corruption eradication.

The Domination of Political Power over Legal Politics in the Deliberation of the Asset Forfeiture Bill KMS Herman; Johan Budi Sapto Pribowo; Nova Ernny Rumondor; Hasby Muhammad Zamri; Taufik Budiawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.6763

The Asset Forfeiture Bill (RUU Perampasan Aset) is an important instrument in strengthening the eradication of corruption crimes, as it provides a legal basis for the state to seize assets resulting from corruption without having to wait for a legally binding criminal verdict. Although it was proposed as early as 2010 and included in the National Legislation Program (Prolegnas) 2015–2019, the discussion of the bill has often been delayed. In 2023, the government and the House of Representatives (DPR) included the Asset Forfeiture Bill in the 2023 Prolegnas. However, until the end of the DPR RI’s and the government’s 2019–2024 term, the bill had yet to be passed. This research aims to analyze the domination of political power in the lawmaking process concerning the Asset Forfeiture Bill. The study uses a normative juridical method with a literature study approach. The issues examined include: (1) the legal condition of asset forfeiture in Indonesia; (2) the dynamics of the debate that have caused delays in the passage of the Asset Forfeiture Bill; and (3) the political factors that influence the stagnation of the bill's ratification amid strong public pressure.The results of the study show: first, that the legal regulation of asset forfeiture in Indonesia still experiences a significant normative void. Although regulations related to the forfeiture of assets resulting from corruption are stipulated in Law Number 31 of 1999 in conjunction with Law Number 20 of 2001, there is no comprehensive provision regarding asset forfeiture from perpetrators who have fled, cannot be found, or have died without heirs. Therefore, special regulations on asset forfeiture are needed, including the management of ownerless assets as state assets. Second, the delay in the discussion of the Asset Forfeiture Bill is influenced by the inconsistency of legislative priorities in the DPR, concerns about potential human rights violations, and the intervention of political and economic interests involving various parties. Third, although there is strong public pressure, internal political dynamics within the DPR remain the main obstacle. Disagreements between factions, concerns over the political implications of regulatory implementation, and the absence of consensus on a legal model that aligns with human rights principles are dominant factors slowing the legislative process

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