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All Journal JUSTISI Ideas: Jurnal Pendidikan, Sosial dan Budaya Qonun Jurnal Hukum Islam dan Perundang-Undangan Jurnal Kajian Hukum Dan Kebijakan Publik
Reynold Simanjuntak
Universitas Negeri Manado
Religion Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Millennial Generation Religious Moderation Pusian Youth Organization Based on The 1945 Constitution Post Amendment to Article 28E Paragraph 1 Agustien Cherly Wereh; Leidy Wendy Palempung; Reynold Simanjuntak; Merry Lenda Kumajas; Henry Lumenta; Romi Mesra
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 9 No 4 (2023): Ideas: Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v9i4.1516

Abstract

Religious moderation is a component of character education, and religious moderation is a government strategy that is beneficial for reconciling religious differences. Religious moderation is used to mitigate disparities between religious groups. The aim of this research is to find out how the millennial generation religious moderation pusian youth organization based on the 1945 constitution post amendment to article 28E paragraph 1. This research uses qualitative research methods with data collection methods in the form of observation, interviews, and taking documentation. The data analysis used in this research is in the form of data reduction, then how the data is presented, until then the data is drawn to a conclusion. This research can be concluded as, collaboration between youth organizations of different religions, increasing internal and external social awareness of youth organization, increasing the worship activities of youth organization, and youth organization community service work with the surrounding community.
Corporate Criminal Liability in Tax Offenses Reynold Simanjuntak; Aldy Yohanes Manueke
JUSTISI Vol. 12 No. 2 (2026): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v12i2.4745

Abstract

This study aims to analyze the legal framework governing corporate criminal liability in the context of tax offenses. This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach. The novelty of this research lies in its critical analysis of the inconsistency found in tax crime cases: a discrepancy between the judges' legal reasoning, which acknowledges corporate fault, and the final verdicts, which ultimately only impose criminal sanctions on the corporate officers. The results highlight a significant regulatory gap, as the current tax criminal framework lacks explicit corporate sanctions. In practice, this issue is compounded by judicial inconsistency, where court rulings impose penalties solely on corporate directors, even when the corporation's role in profiting from the crime is acknowledged by the court. The  conclusion of  the  research that a normative vacuum in the undang-undang perpajakan, compounded by judicial inconsistencies regarding corporate tax offenses, results in significant legal uncertainty. Consequently, legislative amendments are required to unequivocally establish the principles of corporate accountability.
Teori Hukum Acara Peradilan Konstitusi Reynold Simanjuntak; Frederico Louis Fan Gonggonang
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 2 No. 3 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/nzeey221

Abstract

This study aims to analyze the theory of procedural law in constitutional court trials in Indonesia. Specifically, it investigates the effectiveness and challenges of implementing procedural law in the Constitutional Court (Mahkamah Konstitusi), and explores the potential for reforms to improve transparency, accessibility, and fairness in the process. The study employs a qualitative research approach using a literature review method. Various sources such as legal books, journal articles, legal documents, and research reports are reviewed to understand the current procedural law theory. No experimental tools or surveys were used, but secondary data from credible sources like Google Scholar and JSTOR were analyzed. Microsoft Word was used for writing, while Zotero was employed for reference management. The study finds that although the procedural law in constitutional trials is theoretically clear, its implementation faces significant challenges. These challenges include complex and technical procedures that hinder public access to justice, limited transparency in decision-making, and inconsistent application of legal rules. The research suggests that simplifying and improving the clarity of procedural laws could enhance fairness and public trust in the Constitutional Court. This study is limited by its reliance on secondary data and does not include primary data collection through surveys or interviews. Additionally, it focuses only on the Indonesian Constitutional Court, and the findings may not be applicable to other jurisdictions. This research contributes to the field of constitutional law by providing recommendations for improving procedural law in Indonesia's Constitutional Court. It can benefit legal scholars, practitioners, and policymakers who seek to enhance the effectiveness and transparency of constitutional trials.
Peran Mahkamah Konstitusi Dalam Perlindungan Hak Asasi Manusia: Tinjauan Hukum Tata Negara Reynold Simanjuntak; Rahmawaty Arsyad
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 2 No. 3 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/r5p31k22

Abstract

The Constitutional Court (MK) functions as the final interpreter of the constitution and guardian of human rights (HAM) in Indonesia. The Constitutional Court's duties include reviewing the constitutionality of laws, ensuring that regulations are in line with the 1945 Constitution, and safeguarding individual rights through decisions that strengthen the basic rights of every citizen. Apart from that, the Constitutional Court also helps resolve election disputes to maintain the integrity of the democratic system. The Constitutional Court's crucial decisions, such as regarding freedom of expression, protection of the rights of minority groups, and the right to legal protection in detention, reflect this institution's dedication to upholding human rights. However, challenges in implementing MK decisions include the public's low understanding of law, complex bureaucratic procedures, and resistance from parties with certain interests. Success in upholding human rights depends on political commitment, support from relevant institutions, and community acceptance of the necessary changes.
Keabsahan Keputusan Tata Usaha Negara Menurut Undang-Undang Nomor 5 Tahun 1986: Unsur Formil, Materil, Dan Batas Kewenangan Pejabat Grece Celina Sitorus; Romauli Panjaitan; Reynold Simanjuntak; Henry Noch Lumenta
QONUN: Jurnal Hukum Islam dan Perundang-undangan Vol. 9 No. 1 (2025)
Publisher : FASYA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/qj.v9i1.10837

Abstract

Keputusan Tata Usaha Negara (KTUN) merupakan elemen utama dalam sistem hukum administrasi negara Indonesia yang memiliki pengaruh langsung terhadap hak dan kepentingan masyarakat. Dalam Undang-Undang Nomor 5 Tahun 1986 tentang Peradilan Tata Usaha Negara, KTUN diatur sebagai objek sengketa yang dapat diajukan ke PTUN. Namun, dengan disahkannya Undang-Undang Administrasi Pemerintahan (UU AP), terdapat perbedaan dalam pengaturan sifat keputusan dan prosedurnya. Rumusan masalah dalam penelitian ini adalah bagaimana definisi, karakteristik, dan keabsahan KTUN serta tindakan hukum pejabat administrasi negara yang dapat menimbulkan sengketa. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, literatur hukum, dan doktrin hukum administrasi negara. Hasil penelitian menunjukkan bahwa untuk dapat dikategorikan sebagai KTUN yang sah, keputusan harus memenuhi unsur sebagaimana diatur dalam Pasal 1 angka 9 UU No. 5 Tahun 1986, yaitu bersifat tertulis, dikeluarkan oleh pejabat administrasi negara, bersifat konkret, individual, final, dan menimbulkan akibat hukum. Keputusan yang tidak memenuhi unsur tersebut dianggap tidak sah dan dapat digugat melalui PTUN. Penelitian ini juga menyoroti berbagai jenis keputusan tata usaha negara dan pentingnya kehati-hatian dalam tindakan hukum pejabat administrasi. Simpulan dari penelitian ini menegaskan pentingnya batasan hukum terhadap keputusan administratif demi menjaga perlindungan hak warga negara dari tindakan yang berpotensi sewenang-wenang.
Co-Authors Aldy Yohanes Manueke Frederico Louis Fan Gonggonang Grece Celina Sitorus Henry Noch Lumenta Merry Lenda Kumajas Palempung, Leidy Wendy Rahmawaty Arsyad Romauli Panjaitan Romi Mesra Wereh, Agustien Cherly