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PKM SOSIALISASI PENTINGNYA INKLUSI KESADARAN PAJAK YANG TERINTEGRASI PADA MATA KULIAH BAGI MASYARAKAT DI WILAYAH SUMATERA UTARA Halimatul Maryani; Muhammad Hizbullah; Syahrul Bakti Harahap; Tri Reni Novita; Dani Sintara; Abdul Halim; Adawiyah Nasution; Rahma Nuriasari
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.6143

Abstract

Development and expansion in Indonesia certainly require maximum funding, and the need for development must be aligned with current and future development needs. While these development needs can be met through various means, all of them are expected to strengthen the state's financial sector, one of which is the tax sector. One of the goals of promoting tax inclusion through this Community Service Program (PKM) activity is to provide insight and knowledge related to taxation information.
Pertanggungjawaban Pidana Korporasi atas Kerusakan Lingkungan yang Mengakibatkan Bencana Banjir Bandang berdasarkan Undang-Undang Perlindungan dan Pengelolaan Lingkungan Hidup Roby Andika Harahap; Tri Reni Novita
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 3 No. 1 (2026): Maret : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v3i1.2942

Abstract

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.
Dinamika Pengaturan Tanah Adat di Kota Medan dalam Perspektif Hukum Agraria Kontemporer Tri Reni Novita; Juradhanie Shera Tanjung; Nurhayati Nasution; Hariaty Panggabean
AHKAM Vol 5 No 3 (2026): SEPTEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i3.10109

Abstract

Customary land has an important position for customary law communities because it functions not only as an economic resource but also contains social, cultural, and historical values embedded in community life. In Medan City, urban development, investment, and land-use conversion have created issues related to the existence of and legal protection for customary land, including agrarian conflicts, overlapping land control, and weak legal certainty for customary communities. This study aims to analyze the dynamics of customary land regulation in Medan City from the perspective of contemporary agrarian law, with an emphasis on aspects of recognition, legal protection, and policy implementation. This study used a normative legal method with statutory, conceptual, and historical approaches. The results showed that although customary communal rights have been recognized in the national agrarian legal system, their implementation at the local level still faces various obstacles, such as discrepancies between legal norms and field practices, overlapping land control, and limited legal certainty for customary communities in urban areas. Recent policies related to the registration of customary communal land provide opportunities to strengthen legal protection, but their implementation still faces administrative and institutional challenges. In addition, urban development, increased economic activity, and investment flows in Medan City also exert pressure on the existence of customary land, which has the potential to trigger agrarian conflicts. The conclusion of this study emphasizes the need for a comprehensive, adaptive, and sustainable agrarian law approach to realize fairer and more responsive protection of customary communal rights amid urban dynamics. The implications of this study indicate the importance of synergy among the government, customary communities, and stakeholders in strengthening recognition, protection, and legal certainty over customary land in Medan City.