Wachid Rowinanto
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PENYULUHAN HUKUM HAK TERSANGKA DAN TERDAKWA DALAM PROSES PEMERIKSAAN DI KEPOLISIAN, KEJAKSAAN, DAN PENGADILAN Wachid Rowinanto; Andrew Kristianto Silalah; Erwin Owan Hermansyah Soetoto
Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Abdi Bhara: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/0412t170

Abstract

Suspects and defendants need to know the rights theyhave in the criminal justice process in Indonesia. The aim is tofind out what legal remedies can be taken if it turns out that thereare deviations from the rights of suspects and defendants carriedout by law enforcement officials, both in the process at the police,prosecutors, and courts. The research used is a normativejuridical research that is normative, namely examining the lawwhich is conceptualized as a norm or rule that applies andbecomes a reference for the community. The rights of a suspector defendant must have been given during the examination,starting from the preliminary examination, prosecution andexamination before a court trial and in accordance with theCriminal Procedure Code. With the conclusion that the rights ofsuspects and defendants have been regulated in detail in theCriminal Procedure Code, namely in the following articles,namely articles 50 (paragraphs 1, 2 and 3), 51 (letters a and b),52, 53 (paragraphs 1 and 2), 54, 55, 56 (verses 1 and 2), 57(verses 1 and 2), 58, 59, 60, 61, 62 (verse 1), 63,64,65, 66, and68. Investigation , prosecute, and punish crimes or violationsintended to establish order, peace and security for the communityand must not injure and deprive individuals of their rights.Recognition of the rights of suspects in the national criminal lawsystem is regulated in the Criminal Procedure Code and LawNumber 48 of 2009 concerning Judicial Power which regulateslegal remedies that can be taken by suspects if it turns out thatthe suspect's rights are not enforcede.
Penerapan Hukum Dasar Pengenaan Pajak Penghasilan Pasal 22 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan Pada Usaha Perkebunan Kelapa Sawit Wachid Rowinanto; Erwin Owan Hermansyah Soetoto; Noviriska
Jurnal Hukum Sasana Vol. 9 No. 2 (2023): Jurnal Hukum Sasana: December 2023
Publisher : Faculty of Law, Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/dcd3ex06

Abstract

Penelitian ini membahas mengenai hukum dasar atas objek dasar pengenaan pajak Penghasilan Pasal 22 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan pada usaha perkebunan kelapa sawit. Tujuan dari penelitian ini adalah untuk mengetahui apakah penerapan hukum dasar pengenaan pajak penghasilan Pasal 22 sesuai dengan ketentuan Perundang-undangan yang berlaku. Metode penelitian yang digunakan adalah dengan metode yuridis-normatif, dibangun berdasarkan disiplin ilmiah dan cara-cara kerja ilmu hukum normatif, yaitu ilmu hukum yang obyeknya hukum itu sendiri yaitu Pajak Penghasilan Pasal 22 pada perkebunan kelapa sawit. Pengaturan dasar pengenaan objek Pajak Penghasilan Pasal 22 Undang-undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan yang penjabaran melalui Peraturan Menteri Keuangan Nomor 16/PMK.010/2016 adanya Kekaburan Norma Hukum Secara normatif suatu peraturan dianggap pasti karena dibuat dan dilaksanakan secara rasional dan jelas, sehingga perlu adanya kepastian norma hukum atas hukum dasar objek dasar pengenaan Pajak Penghasilan Pasal 22.