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Peningkatan Akses Keadilan Melalui Layanan Bantuan Hukum dan Edukasi Hukum Bagi Masyarakat Desa Pasiran Kusbianto, Kusbianto; Sitompul, Ariman; Sahputra, Rilawadi; Ruslan, Ruslan; Azmi, Syariful; Simamora, Melki Suhery; Nurhayati, Nurhayati; Pranoto, Agus
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Juni 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i3.975

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan akses keadilan bagi warga Desa Pasiran, Kecamatan Sei Dadap, Kabupaten Asahan, melalui penyediaan layanan bantuan hukum dan edukasi hukum yang berbasis partisipatif. Rendahnya pemahaman masyarakat terhadap hak-hak hukum serta terbatasnya akses terhadap lembaga bantuan hukum menjadi tantangan serius dalam penyelesaian permasalahan hukum di tingkat desa. Kegiatan ini dilakukan melalui penyuluhan hukum, konsultasi hukum gratis, dan pembentukan forum pengaduan masyarakat. Metode yang digunakan adalah pendekatan edukatif dan advokatif dengan melibatkan unsur perangkat desa, tokoh masyarakat, dan mahasiswa hukum. Hasil kegiatan menunjukkan peningkatan pemahaman masyarakat terhadap isu-isu hukum seperti Sengketa tanah, permasahan izin pertambangan galian C dan lainnya. Selain itu, masyarakat mulai menunjukkan keberanian untuk menyampaikan pengaduan dan berkonsultasi tentang permasalahan hukum yang dihadapi. Kegiatan ini diharapkan menjadi model replikasi dalam meningkatkan kesadaran dan akses hukum di wilayah pedesaan lainnya.
A VERSION APPLICATION FOR A CHILD OPPOSITE THE LAW Zuliah, Azmiati; Silalahi, Dian Hardian; Putra, Adi; Sahputra, Rilawadi
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 3, No 3 (2022): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v3i3.2793

Abstract

AbstractAll children are entitled to live, to grow, to thrive and to be protected from violence and discrimination. In reality, though, the number of children with legal problems increases significantly over the years. The treatment of children in trouble with the law suggests that they are often treated as "miniatures" of criminal adults. The study aims to assess the capacity of law enforcement officials, including police, prosecutors, judges, government, and related agencies. Recognizing the needs of these institutions, we implemented an alternating diversion of restorative justice approach. The government has projected the rupiah's exchange rate at rp9,100 per dollar in the Jakarta interbank spot market on Monday as investors bought the local unit on Wednesday. The study USES a descriptive qualitative study method with a prescriptive quality of research with an empirical approach and USES primary and secondary data. The data gathered is analyzed by organizing the data into categories, detailing them in units, and drawing conclusions that are easily understood. The results of this study have concluded that understanding with law enforcement officers especially at the police level is better because the completion of children's cases outside the law can be resolved at the investigative level. Most of the whistleblower (90,48%) Understanding about complainers of judges, prosecutors, police and lawyers, including ngos, social work units and bapas staff.Keyword: diversion, restorative justice, son
Violent Crime Resulting In Serious Injury In Positive Law Sahputra, Rilawadi
Legalpreneur Journal Volume 1, No. 2 April 2023
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i2.3135

Abstract

This study aims to determine, assess, and analyze the rights of child victims of acts criminal persecution resulting in serious injury in Indonesia. Research methods used in this study is a normative legal research that is prescriptive. Research approach used is the law related to the legal protection of children who become victims of criminal acts of persecution that resulted in serious injuries such as The Book Of Law Criminal law, Child Protection Act, witness and Victim Protection Act, Law on juvenile criminal justice system and the Code of Criminal Procedure. Types the data used are primary data and secondary data. Data collection techniques using library study techniques. Data analysis used is a deductive analysis technique. This research concluded that the rights of children victims of abuse resulting in serious injury provided for in the Child Protection Act, The Witness and Victim Protection Act, and the juvenile justice system. But the implementation of protection of rights- rights of child victims of abuse that resulted in serious injury is still not optimal especially in the case of prosecution for damages due to criminal acts experienced by children.
ANALISIS YURIDIS PEMUNGUTAN PAJAK PERTAMBAHAN NILAI DALAM TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PERATURAN MENTERI KEUANGAN NOMOR 60/PMK.03/2022) Besdy, Besdy; Sahputra, Rilawadi; Azmi, Syariful
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4639

Abstract

Abstract: The digital economic transformation accelerated by the Covid-19 pandemic prompted the Indonesian government to implement tax policies on cross-border digital transactions. This study aims to evaluate the effectiveness of Value Added Tax (VAT) collection on intangible goods and/or taxable services from outside the customs area through Electronic-Based Trade (PMSE), and to assess its alignment with OECD guidelines. The research employs a normative juridical method with a descriptive qualitative approach, using literature review and interviews as data sources. The findings show a significant increase in the number of VAT collectors, from 51 entities in 2020 to 199 in 2024, with tax revenue rising from IDR 731.4 billion to IDR 8,440 billion. Supervision by the Directorate General of Taxes (DGT), supported by data from the Ministry of Communication and Information (Kominfo) and Bank Indonesia, is considered effective despite communication and transaction measurement challenges. The study confirms the effectiveness of the VAT collection policy for PMSE and its relevance in the digital economy context. Strengthening inter-agency coordination and developing more adaptive and comprehensive tax policies are recommended to enhance digital tax governance in Indonesia. Keyword: Digital Economy, Tax Compliance, Tax Supervision, VAT on E-Commerce Abstrak: Transformasi ekonomi digital yang dipercepat oleh pandemi Covid-19 mendorong Pemerintah Indonesia untuk menerapkan kebijakan perpajakan atas transaksi digital lintas batas. Penelitian ini bertujuan mengevaluasi efektivitas pemungutan Pajak Pertambahan Nilai (PPN) atas barang tidak berwujud dan/atau jasa kena pajak dari luar daerah pabean melalui Perdagangan Melalui Sistem Elektronik (PMSE), serta menilai kesesuaiannya dengan pedoman OECD. Kajian dilakukan menggunakan metode yuridis normatif dengan pendekatan kualitatif deskriptif, melalui studi kepustakaan dan wawancara. Hasil menunjukkan bahwa jumlah pemungut PPN PMSE meningkat dari 51 entitas pada 2020 menjadi 199 pada 2024, dengan penerimaan pajak naik dari Rp731,4 miliar menjadi Rp8.440 miliar. Pengawasan oleh Direktorat Jenderal Pajak (DJP), yang didukung data dari Kominfo dan Bank Indonesia, dinilai cukup efektif meski masih menghadapi kendala komunikasi dan pengukuran transaksi digital. Penelitian ini mengonfirmasi efektivitas kebijakan penunjukan pemungut PPN PMSE dan relevansinya dalam konteks ekonomi digital. Diperlukan peningkatan koordinasi antarlembaga serta pengembangan kebijakan yang lebih adaptif dan komprehensif untuk memperkuat tata kelola perpajakan digital di Indonesia. Kata kunci: Ekonomi Digital, Kepatuhan Perpajakan, Pengawasan Perpajakan, PPN PMSE
PENYELESAIAN PERKARA PERDATA MELALUI GUGATAN SEDERHANA (SMALL CLAIM COURT) PADA STUDI KASUS PUTUSAN NO. 11/PDT.G.S/2023/PN.JKT.PST Moina, Moina; Sahputra, Rilawadi; Sitompul, Ariman
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4635

Abstract

Abstract: This research aims to analyze the application of law in the settlement of small claims in cases of default based on a case study No. 11/Pdt.G.S/2023/PN.Jkt.Pst between PT Digital Commerce Indonesia as the Plaintiff and PT Ezone Asia Indonesia as the Defendant. The dispute arose due to the Defendant's negligence in paying the remaining payment of Rp 317,659,365 for electronic goods and office equipment that had been received according to the 2019 sales and purchase agreement. This research uses a descriptive-analytical method with a normative juridical approach, and relies on literature studies as the main data source. The main focus is on the technical implementation of procedures, changes in the claim value limit, and legal innovations such as the use of the e-court system and the introduction of verstek and verzet mechanisms. The results of the study indicate that the application of PERMA No. 4 of 2019 in this case provides greater flexibility in the process of resolving small-value civil cases. The Central Jakarta District Court succeeded in resolving the case efficiently, quickly, and simply without sacrificing substantial justice. This is evident in the clarity of the decisions, the short resolution time, and its compliance with applicable legal norms. Thus, the small claims system, as stipulated in Supreme Court Regulation No. 4 of 2019, has proven effective in increasing public access to justice and providing responsive legal solutions to the dynamics of small-value civil disputes. Keyword: Simple Lawsuit, Breach of Contract, PERMA No. 4 of 2019, Sale and Purchase Agreement, Effectiveness of the Judiciary. Abstrak: Penelitian ini bertujuan untuk menganalisis penerapan hukum dalam penyelesaian gugatan sederhana terhadap kasus wanprestasi berdasarkan studi kasus perkara No. 11/Pdt.G.S/2023/PN.Jkt.Pst antara PT Digital Commerce Indonesia sebagai Penggugat dan PT Ezone Asia Indonesia sebagai Tergugat. Sengketa timbul akibat kelalaian Tergugat dalam melunasi sisa pembayaran sebesar Rp 317.659.365 atas barang elektronik dan peralatan kantor yang telah diterima sesuai perjanjian jual beli tahun 2019. Penelitian ini menggunakan metode deskriptif-analitis dengan pendekatan yuridis normatif, serta mengandalkan studi kepustakaan sebagai sumber data utama. Fokus utama tertuju pada implementasi teknis prosedur, perubahan batas nilai gugatan, serta inovasi hukum seperti penggunaan sistem e-court dan pengenalan mekanisme verstek dan verzet. Hasil penelitian menunjukkan bahwa penerapan PERMA No. 4 Tahun 2019 dalam perkara ini memberikan fleksibilitas yang lebih besar dalam proses penyelesaian perkara perdata bernilai kecil. Pengadilan Negeri Jakarta Pusat berhasil menyelesaikan perkara secara efisien, cepat, dan sederhana tanpa mengorbankan keadilan substansial. Hal ini terlihat dari kejelasan putusan, waktu penyelesaian yang singkat, serta kesesuaian dengan norma hukum yang berlaku. Dengan demikian, sistem gugatan sederhana sebagaimana diatur dalam PERMA No. 4 Tahun 2019 terbukti efektif dalam meningkatkan akses terhadap keadilan bagi masyarakat, serta memberikan solusi hukum yang responsif terhadap dinamika sengketa perdata bernilai kecil. Kata kunci: Gugatan Sederhana, Wanprestasi, PERMA No. 4 Tahun 2019, Perjanjian Jual Beli, Efektivitas Peradilan