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Pendelegasian Undang-Undang Pajak Mengenai Tarif Tertinggi ke Peraturan Pemerintah Menjadi Tarif Terendah Dihubungkan Dengan Teori Hirarki Nurlaeli, Suci
Lex Jurnalica Vol 21, No 1 (2024): LEX JURNALICA
Publisher : Lex Jurnalica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/lj.v21i1.7671

Abstract

In essence, tax arrangements are regulated by law. However, Article 17 paragraph (2) of Law Number 7 of 2021 concerning Harmonization of Tax Regulations regulates the delegation of regulations for changes in tax rates to Government Regulations. Appropriately, these substantial provisions cannot be regulated by Government Regulations because Government Regulations have a lower position than Laws so that Government Regulations only regulate technical provisions of Laws. Therefore, this research was conducted using normative juridical methods to determine the position of laws and government regulations in the hierarchy of statutory regulations, as well as to determine the validity of the delegation of tax rate regulations in Article 17 paragraph (2) based on hierarchy theory. The results of this research are that delegation is valid and appropriate when linked to hierarchy theory. This is because there are requirements to be able to make changes to tax rates in Government Regulations, namely by involving the community represented by the DPR in preparing the RAPBN. Without mutual agreement with the DPR, changes to tax rates cannot be made by the government into Government Regulations.
Penegakan Hukum Terhadap Anggota Militer Yang Melakukan Tindak Pidana Desersi di Wilayah Hukum Pengadilan Militer II-09 Bandung Nurlaeli, Suci; Jaelani, Elan; Kholid, Muhamad
Lex Jurnalica Vol 21, No 2 (2024): LEX JURNALICA
Publisher : Lex Jurnalica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/lj.v21i2.7913

Abstract

Law enforcement of the crime of desertion at the Military Court II-09 Bandung is important to be carried out effectively and efficiently, this is because the crime of desertion in the jurisdiction of the Military Court II-09 Bandung is the highest military crime during 2020-2022 and almost every year there are remaining desertion cases that must be resolved in the following year. This study was conducted using an empirical legal method containing three main discussion points to measure the effectiveness of desertion law enforcement at the Military Court II-09 Bandung. The results of this study showed that the process of enforcing the crime of desertion at the Military Court II-09 Bandung had been carried out in accordance with laws and regulations starting from the administrative stage to the reading of the verdict. During 2020-2022, the process of enforcing the law on desertion at the Military Court II-09 Bandung was often hampered by the absence of witnesses and defendants at the trial. In reality, the obstacles that occur can be overcome effectively and efficiently by the Bandung Military Court II-09 by making various efforts depending on the constraints, including by conducting trials electronically, reading witness statements based on the BAP POM, transferring case files to a more authorized court, or by conducting trials in absentia.
PERTANGGUNGJAWABAN PIDANA PELAKU KEKERASAN SEKSUAL DI LINGKUNGAN PERGURUAN TINGGI BERDASARKAN UU TPKS Saripudin, Udin; Nurlaeli, Suci; Fatriany, Fenny
VARIA HUKUM Vol. 4 No. 2 (2022): VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan
Publisher : Ilmu Hukum, Sharia and Law Faculty, Sunan Gunung Djati Islamic State University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/vh.v4i2.26980

Abstract

Abstract This research was conducted to identify various factors that cause a lecturer to commit sexual violence and to find out the criminal responsibility of perpetrators of sexual violence who are lecturers based on statutory regulations. For this reason, this research was conducted using a normative juridical method that refers to Law Number 12 of 2022 (TPKS Law) which is the new legal basis for criminal responsibility for sexual violence and is supported by various relevant literature studies. The results and discussion obtained are the main factors causing lecturers to commit sexual violence, namely the existence of power relations and gender relations between themselves and the victims, the majority of whom are students. Apart from that, the absence of a university policy to deal with sexual violence is another factor. In the TPKS Law, lecturers who become perpetrators of sexual violence are subject to criminal sanctions plus 1/3 of the principal sentence and are required to make restitution against victims for certain forms of sexual violence. However, in order to be able to impose criminal sanctions against him, the panel of judges must first consider the reasons for forgiveness, justification reasons and whether his actions were intentional or negligent, which in turn will affect his ability to be criminally responsible or not and also affect the severity of the sentence that will be imposed on him. In conclusion, the TPKS Law is progress for the development of sexual violence criminal law, so it is hoped that its implementation will be truly effective in providing justice, especially for victims.AbstrakPenelitian ini dilakukan untuk mengidentifikasi berbagai faktor penyebab seorang dosen melakukan kekerasan seksual serta untuk mengetahui pertanggungjawaban pidana pelaku kekerasan seksual yang merupakan seorang dosen berdasarkan peraturan perundang-undangan. Untuk itu, penelitian ini dilakukan dengan menggunakan metode yuridis normatif yang mengacu pada Undang-Undang Nomor 12 Tahun 2022 (UU TPKS) yang menjadi dasar hukum baru bagi pertanggungjawaban pidana kekerasan seksual serta didukung dari berbagai studi literatur yang relevan. Hasil dan pembahasan yang didapat yakni faktor penyebab utama dosen melakukan kekerasan seksual yakni adanya relasi kuasa dan relasi gender antara dirinya dengan sang korban yang mayoritas merupakan mahasiswa. Selain daripada itu, tiadanya kebijakan perguruan tinggi untuk menangani kekerasan seksual menjadi faktor lainnya. Dalam UU TPKS, dosen yang menjadi pelaku kekerasan seksual dikenakan sanksi pidana dengan ditambah 1/3 dari pidana pokok serta diwajibkan untuk melakukan restitusi terhadap korban untuk bentuk kekerasan seksual tertentu. Namun untuk dapat menjatuhkan sanksi pidana terhadapnya, majelis hakim harus terlebih dahulu mempertimbangkan alasan pemaaf, alasan pembenar serta perbuatannya itu merupakan kesengajaan atau kelalaian, yang nantinya akan mempengaruhi kemampuan dirinya untuk bertanggungjawab secara pidana atau tidak serta berpengaruh juga pada berat ringannya pidana yang akan dijatuhkan kepadanya. Kesimpulannya, UU TPKS menjadi suatu kemajuan bagi perkembangan hukum pidana kekerasan seksual, sehingga diharapkan implementasinya dapat benar-benar efektif memberikan keadilan khususnya bagi korban.
Analysis of Business Process Management Principles in Performing Remote Audit at the Audit Board of the Republic of Indonesia Nurlaeli, Suci; Pramono, Agus Joko
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.1137

Abstract

The Audit Board of the Republic of Indonesia must quickly adapt to its duties in the COVID-19 pandemic era. BPK forced all work to be done remotely. This study aims to analyze the application of Business Process Management Principles (BPM) in conducting remote audits at BPK following the COVID-19 pandemic. This study applies the descriptive qualitative with study literature and Likert survey on seven representative offices of BPK. The analytical tool used is BPM Principles with pattern matching. The results show that BPM principles in the remote audit have accomplished various implementation qualities. The result is divided into two types: principles that have worked properly and principles that have not maximally worked. The appropriately worked principles are context awareness, enablement, holism, continuity, institutionalization, purpose, and technology appropriation. The BPM principles that have been implemented but not maximized are the principle of involvement, the principle of joint understanding, and the principle of simplicity. Remote audits can only be conducted smoothly if all principles are implemented accordingly.