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All Journal SUPREMASI: Jurnal Pemikiran, Penelitian Ilmu-Ilmu Sosial, Hukum dan Pengajarannya SOEPRA Jurnal Hukum Kesehatan Unes Law Review Jurnal Yustitia Media Iuris Jurnal Ilmu Hukum Tambun Bungai Jurnal Independent Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Jurnal hukum IUS PUBLICUM COURT REVIEW: Jurnal Penelitian Hukum Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Journal Evidence Of Law Ius Positum: Journal of Journal Of Law Theory And Law Enforcement POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) SENTRI: Jurnal Riset Ilmiah Jurnal Ilmiah Hukum dan Hak Asasi Manusia Journal of Artificial Intelligence and Digital Business Jurnal Hukum Indonesia Innovative: Journal Of Social Science Research Lex Journal : Kajian Hukum dan Keadilan Riwayat: Educational Journal of History and Humanities Law and Economics Rechtsvinding Binamulia Hukum
Soekorini, Noenik
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Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Journal : POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI)

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LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES Subroto, Edwin Sulasdjono; Sidarta, Dudik Djaja; Soekorini, Noenik
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 3 No. 4 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v3i4.1438

Abstract

This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr, and Decision Number 926/Pid.Sus/2019/PN Jkt.Utr. This study pertains to normative legal research, utilizing the statute approach and conceptual approach. Primary legal resources for this research consist of Law No. 7 of 2021 and Law No. 28 of 2007, while Secondary Legal Materials refer to data from media and literature sources. Collection of legal research materials through library research with legal material analysis techniques with descriptive analysis. The study findings demonstrate that companies engaging in tax fraud through fake tax invoices may face criminal charges under Article 39A of Law No. 7 of 2021. The penalties could range from a minimum of 2 years in prison to a maximum of 6 years, as well as fines equal to at least double the tax amount listed on the fraudulent invoices. These penalties apply to cases where there is evidence of tax evasion, tax collection, deductions, or payments being manipulated. Then the Judge's Consideration in Imposing Criminal Sanctions on Perpetrators of the Criminal Act of Using Fictitious Tax Invoices by Corporations in the Decision is in accordance with Article 39A of Law No. 7 of 2021.
Pre-Emptive Law Enforcement Efforts of Community Policing in the Prevention of Terrorism Crimes Based on Justice Values Munasir, Aco Ardi Andi; Soekorini, Noenik; Astutik, Sri; Cornelis, Vieta Imelda
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 4 No. 1 (2025): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v4i1.1517

Abstract

This research aims to: 1) Analyze the pre-emptive law enforcement efforts of Community Policing in the prevention of terrorism crimes based on the value of justice; 2) Analyze obstacles in efforts to enforce the pre-emptive law of Community Policing in the prevention of terrorism crimes based on the value of justice. The research method used is sociological juridical. The results of the study show that pre-emptive law enforcement efforts in the prevention of terrorism crimes have not been based on the value of justice, especially from the economic aspect, because the regulation of the pre-emptive policy model of community policing (Polmas) which is regulated in the Regulation of the Chief of the National Police of the Republic of Indonesia Number 3 of 2015 concerning Community Policing (Polmas), has not regulated operational costs that should be allocated in order to carry out Polmas duties. Obstacles in the current pre-emptive law enforcement efforts to prevent terrorism crimes based on the value of justice are related to obstacles from legal substance, which include: unregulated operational costs, infrastructure, career path coaching, and reporting systems for Bhabinkamtibmas members.
Co-Authors Abidin, Izzah Khalif Raihan Al Khasyi', Muchammad Akmal Anam, Hoiril Aranggraeni, Renda Arkha Rosyaria Badrus Ayuningtiyas, Fitri Ayuningtyas, Fitri Borman, M. Syahrul Borman, Syahrul Cornelis , Vieta Imelda Cornelis, Vieta Imelda Dayana, Puspita Sandra Dirgantoro, Balok Eas, Adi Sylvia Intan Pramesti Ebu, Cyrilus Paulinus Ernu Widodo, Ernu Farid Irfan Siddik Femuz, Frederick Hadawiyah, Robiatul Hamdani, Fathul Handayati, Nur Hartoyo Hartoyo Herdiman, Herdiman Ibrahim, Muhammad Habil Alif Idrina, Mustika Imelda Cornelis, Vieta Ingkiriwang, Frando Ismalia, Rudy Khumairok, Mar 'atul Koerniawan, Joenus Kurniawan, Yohan Dwi Machbuby, Achmad Eric Mannulusi, Andik MOH. TAUFIK Munasir, Aco Ardi Andi Mustofa, Achmad Al Arifil Nasoetion, Dedi Wardana Njoo, Walujo Ohoiwutun, Machita Mariane Pansariadi, Rafi Septia Budianto Parisuda, I Dewa Rai Paulus, George Johanes Porsiana, Rofika Putra, Milenio Januar Putri, Febrilia Ivana Putri, Sisy Julya Satriawan, Pri Agung Sholichah, Sayidati Siahaan, Luis Enrico Pratama Sidarta, Dudi Djaja Sidarta, Dudik Djaja Sidarta, Dudik Djaya Sigit Prasetyo, Tatag Siti Marwiyah Slamet SRI ASTUTIK Sualang, Marlene Subekti Subroto, Edwin Sulasdjono Sutopo Sutopo Sutrisno, Achmad Tarigan, Lidia Alvionita UCUK SUYONO, YOYOK Ummah, Kholifatul Wahyudi, Mohammad Arif Walujo, Christian Rico Wijaya, Radar Yudha Zakky, Firnanda Auliya Zamroh, Alifatul Renawati