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All Journal Jurnal Cita Hukum KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Hukum Novelty Jurnal Akta International Journal of Law Reconstruction Syntax Literate: Jurnal Ilmiah Indonesia JURNAL DOKTRIN DE LEGA LATA: Jurnal Ilmu Hukum Widya Yuridika Journal Analytica Islamica JURNAL MERCATORIA Unes Law Review Journal of Education, Humaniora and Social Sciences (JEHSS) Pena Justisia: Media Komunikasi dan Kajian Hukum Taqnin: Jurnal Syariah dan Hukum JURNAL ILMIAH ADVOKASI Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Khazanah Hukum Legalitas: Jurnal Hukum JHR (Jurnal Hukum Replik) Jurnal Darma Agung ARBITER: Jurnal Ilmiah Magister Hukum jurnal hukum das sollen International Journal of Educational Research and Social Sciences (IJERSC) Bulletin of Community Engagement Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Triono Eddy
Universitas Muhammadiyah Sumatera Utara
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Reconstruction of Tax Case Investigations to Avoid Business Crimes Based on Legal Certainty Harahap, Siti Holija; Mansar, Adi; Eddy, Triono
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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

Abstract

Based on the tax revenue report submitted by the Minister of Finance, it is necessary to improve professionalism in managing state finances, especially when related to taxation. In addition to professionalism, supervision also needs to be improved, both preventive and repressive, to prevent deviations or abuse of office in managing state finances, especially related to tax management. The criminal law policy in the field of taxation in the future should be in line with the principle of criminal taxation, "that criminal sanctions in taxation are Ultimum Remidium, meaning that in enforcing violations of tax law, administrative sanctions are prioritized, while the application of criminal sanctions is carried out if the methods used are no longer effective in making Taxpayers comply with tax provisions. The form of handling criminal acts in the field of taxation by the Directorate General of Taxes in the future developments is intended to change criminal taxation as a general act that is included as an independent crime (independent crimes), it should be done carefully and thought out carefully, it may be able to increase state revenue from the tax sector effectively and efficiently, but it can disrupt the aspect of legal justice for taxpayers and at the same time the legal rights of Taxpayers (society) as a whole. This is because the use of funds sourced from Taxpayer funds is not effective and efficient in achieving the desired development goals
Legal Reconstruction of Land Ownership Restrictions on Business Use Rights to Plantation Companies Reviewed from the Perspective of Social Justice Rahim, Abd.; Eddy, Triono; Nadhirah, Ida
JURNAL AKTA Vol 11, No 3 (2024): September 2024
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v11i3.39198

Abstract

This study discusses the legal reconstruction related to the restriction of land ownership of the Right to Use (HGU) by plantation companies from the perspective of social justice. The concentration of land ownership by large corporations often results in injustice for local communities and small farmers. The study aims to identify key issues in current HGU regulation and propose legal measures that can support a more equitable distribution of land as well as the recognition of the rights of indigenous and local peoples. The research method used is a normative study with a legislative approach and public policy analysis. The data used includes laws and regulations, academic literature, and reports from various related institutions. The results of the study show that it is necessary to limit the maximum area of HGU that can be owned by plantation companies, accelerate the agrarian reform program, and increase transparency and public participation in the process of granting HGU. In addition, stricter supervision and effective law enforcement are also very important to prevent abuse of business use rights. This study concludes that legal reconstruction that prioritizes the principle of social justice can reduce the land ownership gap and improve community welfare. The recommendations submitted are expected to be the basis for policymakers in formulating fairer and more sustainable regulations in the agrarian sector.Keywords: Land; Ulayat; Use; Effort.
Akibat Hukum terhadap Akta Pernyataan Keputusan Rapat yang Tidak Sesuai Antara Agenda Rapat dan Pelaksanaan Rapat Pembina Yayasan: (Studi Kasus Putusan Nomor: 389/Pdt.G/2019/Pn Bdg) Anna Loist; Triono Eddy; Juli Moertino
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 1 (2026): Januari: JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i1.6933

Abstract

This study aims to analyze the legal status of the Deed of Decision of the Foundation's Board of Trustees Meeting which was made not in accordance with the meeting agenda, identify legal problems arising from procedural defects, and examine the legal responsibility of notaries and foundation trustees as reflected in the Decision of the Bandung District Court Number 389/Pdt.G/2019/PN Bdg. The method used is normative juridical with a case approach and statute approach. Primary data was obtained from the court decision, while secondary data came from Law Number 28 of 2004 concerning Foundations, its implementing regulations, and related legal literature. The results of the study indicate that the deed of decision of the board of trustees meeting which was not in accordance with the meeting agenda in this case was declared invalid and not binding because it contained procedural defects and was contrary to the principle of justice. As a result, various legal problems arose, such as unlawful acts, flawed meeting decisions, notarial deeds that lost their force, and potential sanctions for notaries. Legal responsibility in this case rests with both the notary and the foundation's trustees, who can be held civilly liable for damages and immaterial losses.
Batas Usia Pencalonan Dalam Pelaksanaan Pemilihan Kepala Daerah (Analisis Putusan Mahkamah Agung Nomor 23 P/HUM/2024) Friandy, Bob; Triono Eddy; Eka N.A.M Sihombing
Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Vol 10 No 5 (2025)
Publisher : Konsorsium Dosen Sekolah Tinggi Agama Islam (STAI) Al-Yasini Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55102/alyasini.v10i5.7051

Abstract

The academic concern of this research arises from the legal debate and uncertainty caused by Supreme Court Decision Number 23 P/HUM/2024, which altered the interpretation of Article 4 paragraph (1) letter d of KPU Regulation Number 9 of 2020 regarding the age requirement for regional head candidates. The decision stipulates that the minimum age is calculated at the time of inauguration rather than at the determination of candidate pairs, potentially creating inconsistencies in electoral law. This research aims to: (1) analyze the regulatory framework for regional head elections in Indonesia; (2) examine the legal provisions on age requirements for regional head candidates; and (3) assess the Supreme Court Decision Number 23 P/HUM/2024 in relation to the principle of legal certainty. This study employs a normative legal research method with a descriptive-analytical approach. Data were collected through a literature review of primary legal sources, including the 1945 Constitution and relevant legislation, as well as secondary and tertiary legal materials. The results show that the decision significantly affects legal certainty and has disrupted the stability of established electoral norms previously upheld by the General Elections Commission (KPU) and the public. In conclusion, regulatory harmonization is required to ensure consistency and legal certainty in future regional head elections.
Co-Authors Abd. Rahim Adha, Mhd. Hendara Adi Mansar Afdal Junaidi Agustami Lubis Agustina Agustina Agustina Akalafikta Jaya Alfi Sahari Anna Loist Ario Putranto Aris Wibowo Asrul Taufik Harahap Aulia Rosa Nasution Azaria, Elvina Azaria, Elvina Berlin Sinaga Dalimunthe, Surya Wahyu Danil Juni Harsya Dewata, Mukti Fajar Nur Didik Miroharjo Dwi Putri, Dwi Edi Warman Ediwarman Ediwarman EKA N.A.M SIHOMBING Erwin Asmadi Erwin Wijaya Siahaan Farid Wajdi Fathin Abdullah Fauzi, Ahmad Foni Mega Wahyuni Friandy, Bob Ghapa, Norhasliza binti Ghofur Hidayat Ginting, Lilawati Girsang, Cosman Oktaniel Harahap, Siti Holija Heni Pujiastuti Herikson P. Siahaan Hery Widijanto Hubertus Manao IBRAHIM, NURIJAH Ida Hanifah Johanes M. Aritonang Juli Moertino Kencana, Galuh Nawang Khairur Rahman Nasution Koto, Ismail Kurniawan, M. Arief Lilawati Ginting Limbong, Dayat LUBIS, AHMAD YASIR M. Arief Kurniawan M. Rizqi Darmawan Mahmud Mulyadi Manao, Hubertus Marlina, Dr Marlina, Marlina Moertiono, Juli Muhammad Adli, Muhammad Mukhtar I Kadoli Mustafa Nasution Nadhirah, Ida Nadirah, Ida Nurijah Ibrahim P. A. JUANDA PANJAITAN Pamilu Hamonangan Pandi Harahap, Ahmad Ari Panjaitan, Dian Affandi Parningotan, Richard Nayer Pronika Julianti Manihuruk Purnomo, Sagita Purwoko, Agus Putri Raudhatul Zannah Raja Lubis, Mhd Ramlan Ramlan Ramlan, H. Rika Susilawaty Rina Sry Nirwanan Tarigan Rinaldo Rinaldo Rinda Adida Sihotang Ritonga, Arifin Said Sabrudin, Wahyu Sabrudin Sahari, Alpi Sariani Silalahi, Hotmaria Sastro, Heru Prabowo Adi Siahaan, Herikson P. Sianturi, Senior Sihotang, Tumpak Mangasi Silalahi, Andre Simanjuntak, Adelina Pratiwi Simon Simon Sinaga, Miduk Siregar, Salman Surya Perdana Tengku Erwinsyahbana Tito Alhafezt Togi P. O Verdinan Verdinan Waruwu, Khamozaro Yazir, Isti Risa Sunia Yemi Mandagi Yusuf Hondawantri Naibaho