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All Journal International Journal of Social Service and Research Cerdika: Jurnal Ilmiah Indonesia
Seselia Ongso
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PEMBUKTIAN TERHADAP PENIPUAN ONLINE BERKEDOK ASMARA MENURUT UU ITE Rusdinah Rusdinah; Seselia Ongso; Andy Winardi; Ricky Banke
Cerdika: Jurnal Ilmiah Indonesia Vol. 3 No. 11 (2023): Cerdika : Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v3i11.723

Abstract

Hukum pembuktian sendiri terkait dengan hak-hak terdakwa dalam sistem peradilan pidana, seperti hak untuk berdiam diri atau hak mendapat pembelaan yang layak. Hukum pembuktian memastikan dalam prosesnya peradilan pidana adil dan bahwa terdakwa memiliki hak-hak yang dilindungi dalam proses pengadilan. Tujuan penelitian ini adalah untuk mengetahui pembuktian terhadap penipuan online berkedok asmara sesuai dengan UU ITE. Metode penelitian yang diterapkan adalah jenis penelitian kepustakaan, di mana sumber data yang digunakan adalah data sekunder yang telah ada dalam bentuk dokumen-dokumen. Sumber data utama adalah jurnal ilmiah yang terkait dengan penipuan online berkedok asmara yang ditemukan secara online. Hasil yang didapat pada penelitian ini adalah dengan majunya perkembangan zaman, tindak pidana penipuan online berkedok asmara sudah bisa dihukum. Dan yang bisa dan berkompeten dalam mencari barang bukti tersebut merupakan polisi virtual sesuai Surat Edaran Kapolri Nomor SE/2/II/2021 tentang Kesadaran Budaya Beretika untuk Mewujudkan Ruangan Digital Indonesia yang Bersih, Sehat, dan Produktif. Kesimpulan yang didapat adalah dengan seiring berkembangnya globalisasi teknologi, tidak sedikit orang memanfaatkan media sosial menggunakan citra palsu, identitas palsu, sampai banyak korban yang merasakan kerugian baik secara finansial sampai fisik ataupun jasmani mereka.
Abuse of Authority in Tax Collection Through the Application of Tax Seizure (Gijzeling) by the Directorate General of Taxes Seselia Ongso; Evi Kongres
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1434

Abstract

This study discusses the authority of the Directorate General of Taxes (Direktorat Jenderal Pajak, Dirjen Pajak) in the process of tax collection through the application of tax hostage taking (gijzeling) and the legal consequences of its application if it is carried out based on tax collection that contains deviations of authority. The formulation of this research problem includes: how is the authority of the Director General of Taxes in the tax collection process through the application of gijzeling, and what are the legal consequences of the implementation of gijzeling carried out through tax collection which contains deviations of authority, in terms of legal certainty and legal protection of taxpayers. This study uses normative-empirical legal research methods with legislative, conceptual, and case study approaches. The results of the study show that the authority of the Director General of Taxes in implementing gijzeling is attribution authority given by laws and regulations as a tax collection instrument that can only be used after all material and procedural requirements determined by law are met. This condition results in legal uncertainty, reduced legal protection for taxpayers, and opens up the possibility of legal liability for government actions carried out illegally. This study concludes that the effectiveness of tax collection through gijzeling must be balanced with compliance with the principles of legality, proportionality, and accountability so that the implementation of tax authority does not develop into a form of abuse of authority that is detrimental to taxpayers.
Co-Authors Andy Winardi Evi Kongres Ricky Banke Rusdinah Rusdinah