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Criminal Acts Against The Law Of Corruption (Case Study Medan District Court No. 45 / Pid.Sus-TPK/2021 / Fr.Mdn jo Medan High Court case No. 33/Pid.Sus-TPK/2021 / PT.Mdn) Deby Darmayanti; Ruslan Ruslan; Rilawadi Sahputra
International Asia Of Law and Money Laundering (IAML) Vol. 2 No. 2 (2023): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59712/iaml.v2i2.61

Abstract

In essence, the land has a very important meaning for human life, because the land is the main foundation of all activities carried out. In accordance with the ownership and use of land in Indonesia, there are lands that are controlled by state-owned institutions, one of which is land controlled by PT.Kereta Api Indonesia (Persero). State-controlled land PT.Kereta Api Indonesia (Persero) which was originally to support the potential development process of PT.Kereta Api Indonesia (Persero) itself, now there are many houses and community business activities throughout Indonesia, one of which is in the city of Medan, North Sumatra province, there are many areas on the edge of the railway where on each edge there are houses and business activities of residents who are renting from the land assets of PT.Kereta Api Indonesia (Persero). The problem raised in this thesis is the lease of land assets of PT.KAI (persero) Division I North Sumatra which led to the conviction in the verdict of committing acts against the law of corruption, because they do not want to fulfill their obligations to pay rent, while the requirements of Article 2 and Article 3 of the UUPTPK are acts against the law (Wederrechtelijkheid) or abuse of control that begins with a violation of procedure or, contrary to the rules or deviations from the authority provided for in the law on procurement of government goods and services, the procedure starts from planning, the need until the completion of all activities to obtain government goods/services with the aim of enriching themselves or benefiting themselves, causing financial losses to the state. While the unlawful acts committed by the defendant include the scope of civil (Onrecht Matiq Overheidsdaad) which is private (vide Article 1365 of the Civil Code) and can file a tort claim in the form of reimbursement of costs, losses, and interest as in Article 1243 of the Civil Code and Article 1267 of the Civil Code.
PENCEGAHAN KEKERASAN TAWURAN PELAJAR/REMAJA DI KELURAHAN BAGAN DELI KECAMATAN MEDAN BELAWAN Kusbianto Kusbianto; Ariman Sitompul; Syariful Azmi; Rilawadi Sahputra; Ruslan Ruslan; Melky Suheri Simamora; Rina Melati Sitompul; Ahmad Ridho Arif; Edi Setiawan Sipayung
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4976

Abstract

Community service in bagan deli district is a district located in the city of medan which is a distance of 22.5 km for 32 minutes from Dharmawangsa University. Community service is a follow - up between the cooperation that has been done between the University of Dharmawangsa with KPPI in medan belawan district office. This activity was carried out by socializing the law with the theme “Prevention of teenage brawl violence in Bagan Deli Village”. This theme is a very important issue to be conveyed and known so that the public knows the legal consequences of violence among adolescents. The service team carried out this service as a form of concern for the people of bagan deli village by discussing the theme of Service and the service team did not provide restrictions to participants to provide questions with problems of preventing teenage brawls. This service was held on October 22, 2025 by meeting directly with the participants by conducting stages, namely preparation, implementation, and results. The results of the implementation of these activities were evaluated by the pengabdi team on community knowledge about brawl prevention after the pengabdi team socialized so that the information submitted to the community could be accepted as a whole.
PENGARUH PERDAGANGAN INTERNASIONAL DAN KEBIJAKAN FISKAL TERHADAP PERTUMBUHAN EKONOMI DI KOTA MEDAN Rudy Yohnwein; Ruslan Ruslan; Syariful Azmi
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4640

Abstract

Abstract: Regional economic growth is an important indicator in assessing the success of development, where international trade and fiscal policy are two strategic factors that interact in influencing the dynamics of the regional economy. Medan city, as a center of trade and logistics in western Indonesia, has a strategic position on the map of international trade, particularly through export-import activities and the movement of goods at Belawan port. On the other hand, local government fiscal policy also determines the effectiveness of development financing through public spending and local tax management. This research aims to comprehensively analyze how international trade and fiscal policy influence economic growth in Medan city, as well as to identify legal and administrative challenges that hinder the optimization of these two factors. The research method used is a normative legal approach with descriptive-analytical methods, supported by secondary data in the form of legal documents, legislation, official statistical reports, and scientific literature. The results of the research show that international trade contributes positively to the economic growth of Medan City, particularly through increased export volume, logistics connectivity, and the role of ports as regional distribution centers. However, there are still various obstacles such as unclear export-import regulations, weak law enforcement, and low coordination among related agencies. Meanwhile, regional fiscal policies show a role in promoting infrastructure development and public services, but have not been optimal due to limited fiscal capacity and high dependence on transfer funds from the central government. In conclusion, although international trade and fiscal policy have a significant influence on the economic growth of the city of Medan, reforms in trade regulations and the strengthening of regional fiscal capacity are necessary to ensure that their contributions can be maximized sustainably. This study recommends the harmonization of cross-sectoral policies, improvement of fiscal institutional quality, and simplification of export-import regulations as strategic steps towards more inclusive and equitable economic growth. Keyword: International Trade, Fiscal Policy, Economic Growth, Economic Law, Medan City. Abstrak: Pertumbuhan ekonomi daerah merupakan indikator penting dalam menilai keberhasilan pembangunan, di mana perdagangan internasional dan kebijakan fiskal menjadi dua faktor strategis yang saling berinteraksi dalam memengaruhi dinamika ekonomi regional. Kota Medan sebagai pusat perdagangan dan logistik di wilayah barat Indonesia memiliki posisi strategis dalam peta perdagangan internasional, khususnya melalui aktivitas ekspor-impor dan pergerakan barang di pelabuhan Belawan. Di sisi lain, kebijakan fiskal pemerintah daerah juga turut menentukan efektivitas pembiayaan pembangunan melalui belanja publik dan pengelolaan pajak daerah. Penelitian ini bertujuan untuk menganalisis secara menyeluruh bagaimana pengaruh perdagangan internasional dan kebijakan fiskal terhadap pertumbuhan ekonomi di Kota Medan, serta mengidentifikasi tantangan hukum dan administratif yang menghambat optimalisasi kedua faktor tersebut. Metode penelitian yang digunakan adalah pendekatan hukum normatif dengan metode deskriptif-analitis, yang didukung oleh data sekunder berupa dokumen hukum, peraturan perundang-undangan, laporan statistik resmi, dan literatur ilmiah. Hasil penelitian menunjukkan bahwa perdagangan internasional memberikan kontribusi positif terhadap pertumbuhan ekonomi Kota Medan, terutama melalui peningkatan volume ekspor, konektivitas logistik, dan peran pelabuhan sebagai pusat distribusi regional. Namun, masih terdapat berbagai hambatan seperti ketidakjelasan regulasi ekspor-impor, lemahnya penegakan hukum, dan rendahnya koordinasi antarinstansi terkait. Sementara itu, kebijakan fiskal daerah menunjukkan peran dalam mendorong pembangunan infrastruktur dan pelayanan publik, tetapi belum optimal akibat keterbatasan kapasitas fiskal serta ketergantungan tinggi terhadap dana transfer dari pemerintah pusat. Kesimpulannya, meskipun perdagangan internasional dan kebijakan fiskal memiliki pengaruh signifikan terhadap pertumbuhan ekonomi Kota Medan, diperlukan reformasi regulasi perdagangan serta penguatan kapasitas fiskal daerah agar kontribusinya dapat dimaksimalkan secara berkelanjutan. Penelitian ini merekomendasikan harmonisasi kebijakan lintas sektor, peningkatan kualitas kelembagaan fiskal, serta penyederhanaan regulasi ekspor-impor sebagai langkah strategis menuju pertumbuhan ekonomi yang lebih inklusif dan berkeadilan.. Kata kunci: Perdagangan Internasional, Kebijakan Fiskal, Pertumbuhan Ekonomi, Hukum Ekonomi, Kota Medan.
PENGARUH PENEGAKAN HUKUM, PELAYANAN FISKUS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MEDAN Pony Pony; Ruslan Ruslan; Syariful Azmi
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 8 No. 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4641

Abstract

Abstract: This study examines the role of law enforcement and tax socialization in improving taxpayer compliance and quality at the Medan Pratama Tax Service Office (KPP). Using a qualitative approach, data were collected through in-depth interviews with tax officers and taxpayers from various sectors, both individuals and business entities. The findings reveal that law enforcement—through audits, collections, and administrative or criminal sanctions—significantly influences taxpayer compliance by creating a deterrent effect. However, reliance solely on sanctions is insufficient to foster sustainable compliance, as its impact tends to be temporary. Conversely, tax socialization conducted by KPP Pratama and KPP Madya Medan, such as seminars, training, and “Tax Goes to Campus” programs, effectively enhances taxpayers’ knowledge, confidence, and moral awareness regarding tax obligations. Participants of these programs demonstrate greater understanding of tax procedures and recognize the broader importance of taxes for national development. These results are consistent with the Theory of Planned Behavior, which highlights the role of attitudes, social norms, and perceived control in shaping compliance. The study concludes that achieving a successful tax system requires more than enforcement, continuous education and socialization are essential to build long-term, voluntary compliance supported by taxpayers’ internalized awareness. Keyword: Law Enforcement, Tax Socialization, Taxpayer Compliance, Taxpayer Quality, Theory of Planned Behavior Abstrak: Penelitian ini mengkaji peran penegakan hukum dan sosialisasi pajak dalam meningkatkan kepatuhan serta kualitas wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Medan. Dengan menggunakan pendekatan kualitatif, data diperoleh melalui wawancara mendalam dengan petugas pajak serta wajib pajak dari berbagai sektor, baik individu maupun badan usaha. Hasil penelitian menunjukkan bahwa penegakan hukum melalui pemeriksaan, penagihan, serta penerapan sanksi administrasi dan pidana berpengaruh signifikan terhadap kepatuhan wajib pajak dengan menciptakan efek jera. Namun, kepatuhan yang hanya bergantung pada sanksi bersifat sementara dan tidak cukup untuk membangun kepatuhan jangka panjang. Sebaliknya, sosialisasi pajak yang dilakukan oleh KPP Pratama dan KPP Madya Medan, melalui seminar, pelatihan, serta program “Tax Goes to Campus,” terbukti efektif meningkatkan pemahaman, kepercayaan diri, dan kesadaran moral wajib pajak terhadap kewajiban perpajakan. Peserta sosialisasi lebih memahami prosedur pajak serta menyadari pentingnya pajak bagi pembangunan nasional. Temuan ini sejalan dengan Theory of Planned Behavior yang menekankan peran sikap, norma sosial, dan persepsi kontrol dalam membentuk kepatuhan. Penelitian ini menyimpulkan bahwa keberhasilan sistem perpajakan tidak hanya bergantung pada penegakan hukum, tetapi juga membutuhkan edukasi berkelanjutan untuk membangun kepatuhan sukarela yang dilandasi kesadaran internal wajib pajak. Kata kunci: Penegakan Hukum, Sosialisasi Pajak, Kepatuhan Wajib Pajak, Kualitas Wajib Pajak, Theory of Planned Behavior