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All Journal UMPurwokerto Law Review Proceedings Series on Social Sciences & Humanities
Ditya Nisa Rohmah
Universitas Muhammadiyah Purwokerto
Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Review of the Role of Forensic Medicine in Sexual Violence Crime Cases Ditya Nisa Rohmah
Proceedings Series on Social Sciences & Humanities Vol. 14 (2023): Proceedings of International Conference on Legal Studies (ICOLAS 2023)
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v14i.1059

Abstract

The crime of embezzlement of rental cars that has recently occurred is very troubling to car rental owners. This is a problem where the meaning of a rule of law if crimes committed by the community cannot be followed by the rule of law, such as crimes by embezzlement is one of the types of crimes against human property regulated in Article 372 of the Criminal Code. Therefore, law enforcement against the crime of embezzlement of rental cars must be resolved thoroughly with justice, as well as for the creation of good and fair law enforcement before the law. The research objectives are as follows: 1) To find out how law enforcement related to the crime of embezzlement of rental cars. 2) To find out how the perpetrator's responsibility for the crime of embezzlement of rental cars. This research uses a normative juridical approach, which is used to make clear, systematic and precise descriptions of the facts / characteristics of certain regions and populations which are then analyzed to obtain the desired facts. The research method used: literature study by reading books, studying, quoting, analyzing what is obtained from book literature. The result of this research is the application of Article 372 of the Criminal Code in the criminal act of embezzlement of rental cars where the criminal act committed by the tenant against the rental goods belonging to the rental owner is due to an abuse of trust where the criminal act of embezzlement is regulated in the provisions of Article 372 of the Criminal Code.
Pemalsuan Faktur Pajak dalam Perspektif Hukum Pidana (Analisis Putusan No.3004 K/Pid.Sus/2023) Rahmat Hakim Siregar; Ditya Nisa Rohmah; Nazwa Tia Maysara Nasution; Nanda Rizka Putri
UMPurwokerto Law Review Vol. 5 No. 2 (2025)
Publisher : Faculty of Law Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/umplr.v5i2.22582

Abstract

Penelitian ini mengkaji tindak pidana pemalsuan faktur pajak dalam perspektif hukum pidana Indonesia dengan menganalisis Putusan Nomor 3004 K/Pid.Sus/2023. Pemalsuan faktur pajak terjadi ketika seseorang secara sengaja memanipulasi data atau informasi dalam faktur pajak sehingga tidak sesuai dengan kondisi sebenarnya. Dalam perkara tersebut, terdakwa dinyatakan bersalah melanggar ketentuan Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan juncto Pasal 64 ayat (1) KUHP. Penelitian ini bertujuan untuk menganalisis pertanggungjawaban pidana terhadap pelaku pemalsuan faktur pajak sebagaimana tercermin dalam putusan tersebut. Pajak memiliki peran penting dalam pembiayaan publik sekaligus mencerminkan kredibilitas dan kesehatan keuangan suatu perusahaan. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (statute approach), di mana data diperoleh dari ketentuan hukum positif dan dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa pemalsuan faktur pajak merupakan tindak pidana perpajakan sebagaimana diatur dalam Pasal 39A huruf a jo. Pasal 43 ayat (1) Undang-Undang Nomor 6 Tahun 1983 yang telah diubah dengan Undang-Undang Nomor 7 Tahun 2021 jo. Pasal 64 ayat (1) KUHP, dengan dasar pertanggungjawaban pidana sebagaimana diatur dalam Pasal 263 KUHP.
Co-Authors Nanda Rizka Putri Nazwa Tia Maysara Nasution Rahmat Hakim Siregar