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All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan LEGAL BRIEF Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Arus Jurnal Sosial dan Humaniora International Journal of Science and Society (IJSOC) Journal of Community Health Provision Journal Of Law Sciences (Legisci) Almufi Jurnal Sosial dan Humaniora
Kantikha, I Made
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

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Analisis Yuridis Sengketa Pajak Fiskus dengan Wajib Pajak di Pengadilan Pajak Jakarta Pusat (Studi Kasus Perkara Sengketa Pajak Nomor 15-083193-2008 Nomor Keputusan Banding KEP-763/WPJ 28/2014) Mesli, Mesli; Kantikha, I Made; Markoni, Markoni; Widiarto, Joko
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 18, No. 2 : Al Qalam (Maret 2024)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v18i2.3412

Abstract

Dalam menjalankan fungsinya pemerintah membutuhkan dana. Salah satu sumber dana berupa pungutan pajak dari rakyatnya. Pemahaman tentang peraturan perundang-undangan perpajakan berakibat kesadaaran masyarakat membayar pajak bisa semakin meningkat. Kesadaran masyarakat untuk membayar pajak berdampak pada peningkatan penerimaan pajak bagi negara. Perbedaan pemahaman terhadap perundang-undangan berbeda antara wajib pajak dan fiskus, berpotensi menimbulkan sengketa pajak. Penelitian normatif yang digunakan penulis dalam membahas kasus di tesis ini. Sengketa pajak terjadi karena adanya Surat Ketetapan Pajak Kurang Bayar (SKPKB) dari Direktorat Jenderal Pajak atas beda pendapat antara wajib pajak dan fiskus tentang retur barang yang dianggap fiskus belum dicatat di stok akhir pembukuan sedang menurut wajib pajak telah dicatat di pembukukan dan telah dijual kembali. Pembuktian kasus dengan sudah diserahkan semua dokumen yang dibutuhkan sebagai data pendukung kasus sengketa pajak ini. Pemeriksa belum merasa puas atas data-data yang telah diserahkan, dan wajib pajak mengajukan banding atas perbedaan pendapat antara wajib pajak dan fiscus.
Comparative Legal Analysis of The Death Penalty Provisions In Indonesia: The State Of Pancasila Law's Perspective (Case Study of Law Numbers 1 Of 1946 And Law Number 1 of 2023 Concerning The Criminal Code) Kurniawan, Kurniawan; Kantikha, I Made; Markoni, Markoni; Nardiman, Nardiman
Jurnal Legisci Vol 1 No 6 (2024): Vol 1 No 6 June 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/legisci.v1i6.312

Abstract

The death penalty is one tool used by law enforcement to deal with significant crimes. Its purpose is to deter criminals from committing similar crimes in the future and to make those who have not engaged them feel fearful of doing so. Following the reforms, the Republic of Indonesia's legal politics evolved into one that supports democracy. The surface issues concern how the death sentence laws are seen from the standpoint of the Pancasila legal state. This study aims to compare regulatory policies regarding the death penalty from the perspective of Pancasila's legal system. Normative juridical research is the analytical tool employed to explore this issue. The findings of this study, specifically the death penalty clauses included in Law Number 1 of 1946 and Law Number 1 of 2023 governing the Criminal Code, contain many different things that were initially the basic criminal death penalty, which were changed to special criminal penalties. There are also several relationships and comparisons between certain crimes because the principle of legality is still in effect. In the Indonesian context, the view of life is Pancasila, a joint agreement or consensus between the majority of the Indonesian nation.
Analisis Yuridis Penerapan Sanksi Peserta JKN Fraud dalam Pelaksanaan Program JKN di Indonesia Priscilia, Viona; Kantikha, I Made; Prasetyo, Boedi
JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan Vol. 5 No. 5 (2024): Jurnal Syntax Imperatif: Jurnal Ilmu Sosial dan Pendidikan
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntaximperatif.v5i5.521

Abstract

Program Jaminan Kesehatan Nasional (JKN) merupakan inisiatif pemerintah untuk meringankan biaya pelayanan kesehatan bagi masyarakat kurang mampu di Indonesia. JKN bertujuan memberikan akses pelayanan kesehatan yang komprehensif untuk seluruh warga negara. Namun, sejak peluncurannya, program ini menghadapi berbagai tantangan, salah satunya adalah maraknya tindakan kecurangan (fraud) yang banyak dilakukan oleh peserta JKN itu sendiri. Penelitian ini bertujuan untuk mengidentifikasi langkah-langkah pencegahan yang telah dilakukan, penerapan sanksi yang ada saat ini, serta usulan pembaruan sanksi bagi peserta JKN yang terlibat dalam kecurangan. Penelitian ini menggunakan metode hukum normatif dengan merujuk pada sumber hukum, terutama peraturan perundang-undangan terkait kecurangan dalam layanan kesehatan. Data dikumpulkan melalui studi pustaka, dan analisis dilakukan secara kualitatif. Hasil penelitian menunjukkan bahwa upaya pencegahan yang telah dilakukan pemerintah meliputi pelaporan dugaan kecurangan ke Tim Pencegahan dan Penanganan Kecurangan, perlindungan identitas kependudukan dan kartu JKN KIS, serta kepatuhan terhadap peraturan. Saat ini, sanksi terhadap kecurangan bersifat administratif. Oleh karena itu, diperlukan pembaruan dengan mengusulkan kriminalisasi, termasuk penerapan pidana penjara untuk menanggulangi tindakan kecurangan dalam JKN di Indonesia.
Handling Anarchist Demonstrations That Are Harmful to the Community Based on Police Standard Operating Procedures in the Jurisdiction of Polda Metro Jaya Sihombing, Jasalmon; Markoni; Kantikha, I Made; Nardiman
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1381

Abstract

Demonstrations, as a form of freedom of expression, often present challenges for security forces, especially when such actions escalate into anarchic behavior that harms the public. In the legal jurisdiction of the Metro Jaya Police, this issue has become a significant concern due to the high frequency of demonstrations in the capital city. This study aims to analyze the Police's Standard Operating Procedures (SOP) in dealing with anarchic demonstrators within the jurisdiction of the Metro Jaya Police. The theories used in this research are law enforcement theory and legal protection theory, employing a normative juridical research method. The results of the study show that the implementation of the Police SOP, which includes stages of prevention, crowd control, and evaluation, plays a significant role in addressing anarchic actions. Challenges such as limited coordination with the organizers, limited resources, and difficulties in maintaining transparency and accountability were identified. In conclusion, the Police SOP at the Metro Jaya Police is designed to handle anarchic demonstrations in a structured, professional, and legal manner, with stages from prevention to the use of measured force, prioritizing transparency, accountability, and the protection of human rights.
Authority of Judicial Bodies in Settling Tax Disputes in Indonesia Gojali, Akhmad; Kantikha, I Made; Markoni; Nardiman
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1382

Abstract

Tax is the main source of state revenue. Since 1984, tax collection in Indonesia has adopted a self-assessment system. In the practice of tax collection, disputes often occur between the Tax Authorities and Taxpayers regarding differences in the calculation of tax payable. The judicial body authorized to handle tax disputes in addition to the Tax Court, can also be resolved in other courts. The problems that arise are what causes tax disputes and how is the authority of the judicial body in resolving tax disputes. This study aims to analyze the authority of the judicial body in resolving tax disputes using the normative legal method. The results of the study show that tax disputes occur because there are differences of opinion between Taxpayers and the Tax Authorities in a legal and/or evidentiary manner. The Tax Court is only authorized to resolve disputes over Tax Authorities' Decisions and tax collections that can be appealed/lawsuited. Tax disputes related to Tax Authorities' Decisions that are detrimental to Taxpayers that are not specifically regulated are resolved in the State Administrative Court, while tax collection disputes in the form of hostage-taking of Taxpayers and third-party goods that are confiscated are the authority of the District Court. In conclusion, the authority to resolve tax disputes is not only resolved in the Tax Court, but also has the authority of the State Administrative Court and the District Court.
Legal Protection For Consumers In After-Sale Services For The Use Of Electronic Products Ripamole, Bebi Sartika; Kantikha, I Made; Markoni, Markoni; Subiyakto, Achmad Edi
LEGAL BRIEF Vol. 13 No. 6 (2025): February: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v13i6.1217

Abstract

The development of technology in the field of electronics is progressing rapidly. The high demand from consumers for electronic products creates an opportunity for business actors to compete in producing and marketing electronic products. To ensure that the circulating electronic products meet the regulated standards, the government has established rules regarding after-sales services that must be provided by business operators. In practice, there are still consumers who feel disadvantaged by after-sales services, which include limited spare parts availability, unclear information, and complicated warranty claim processes. The purpose of this writing is to analyse the protection that can be provided to consumers for losses incurred after the use of electronic products and how to resolve disputes over the losses experienced. From the research conducted, it was found that consumers are entitled to compensation either in the form of a refund equivalent to the price of the product purchased or a replacement unit that is appropriate and similar to the consumer's product, as well as compensation for losses that may arise due to inadequate after-sales service. If the business operator fails to fulfil their obligations, the consumer can file a compensation claim against the business operator outside of court, namely through the BPSK, and if the BPSK resolution is unsatisfactory, the consumer can file their lawsuit through the general court. The conclusion drawn from this research includes the obligation of business operators to fulfil consumer rights for losses caused by inadequate after-sales service of electronic products, as well as the resolution actions that consumers can take to obtain their rights appropriately
Wanprestasi Dalam Perjanjian Sewa Menyewa Rumah Sebagai Lanjutan Perjanjian Pengikatan Jual Beli Di Cibubur Dewangi, Pemas; Markoni; Kantikha, I Made; Widarto, Joko
Almufi Jurnal Sosial dan Humaniora Vol 2 No 1: Maret (2025)
Publisher : Yayasan Almubarak Fil Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam hal jual beli rumah, sering kali terjadi situasi di mana mantan pemilik rumah yang telah menjual propertinya melalui Perjanjian Pengikatan Jual Beli (PPJB) melanjutkan statusnya sebagai penyewa hingga proses pengalihan kepemilikan sepenuhnya selesai. Tujuan dari penelitian ini adalah untuk menganalisis terjadinya wanprestasi dalam perjanjian sewa menyewa sebagai kelanjutan Perjanjian Pengikatan Jual Beli. Teori yang digunakan adalah teori perjanjian dan teori wanprestasi. Metode penelitian yang digunakan adalah metode yuridis normatif dengan pendekatan perundang-undangan dan studi kasus. Hasil penelitian menunjukkan bahwa wanprestasi dalam perjanjian sewa-menyewa rumah sebagai lanjutan PPJB tidak mau mengosongkan rumahnya meskipun sudah habis masa tenggang waktunya disebabkan oleh faktor psikologi, kurangnya pemahaman hukum, dan motivasi ekonomi. Kesimpulan dari penelitian ini adalah Wanprestasi tersebut berpotensi merugikan pihak pembeli sebagai pemilik sah, baik secara material maupun immaterial. Sarannya adalah dalam membuat perjanjian harus sama-sama memiliki itikad baik, dan perjanjian harus dibuat secara tertulis dengan memuat klausul-klausul yang tegas dan jelas dengan segala akibat hukum jika ada yang wanprestasi.
Law Enforcement Against Medical Personnel as Perpetrators of Fraud in the National Health Insurance Program Priscilia, Viona; Kantikha, I Made; Prasetyo, Boedi
Journal of Community Health Provision Vol. 5 No. 1 (2025): Journal of Community Health Provision
Publisher : PSPP JOURNALS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jchp.v5i1.418

Abstract

JKN is program issued by the government aimed providing certainty in providing comprehensive health services for all Indonesian citizens. However, since JKN was first implemented until now, many challenges have been experienced, one of which is the large number of fraudulent acts in its implementation dominated by JKN participants themselves. Therefore, this research aims to find out. what prevention efforts have been carried out, the application of current sanctions, and how to update the application of sanctions for JKN participants who commit fraud in the implementation of JKN in Indonesia. This research is normative legal research referring to legal sources, especially statutory regulations relating to acts of fraud in healthservice programs. Legal sources in this writing consist of primary legal materials and secondary legal materials. The data collection technique used is library research. The data analysis techniques carried out in this research will go through a qualitative processing and analysis stage. The results of this research show that prevention efforts that have been carriedout by the government include reporting suspected fraud to the Fraud Prevention and Handling Team, maintaining the confidentiality of residence identity and JKN KIS cards so that they are not misused, and complying with all existing regulations, then implementing sanctions against Currently, acts of fraud only take the form of administrative sanctions,therefore the effort to reform the application of sanctions is to include the concept of criminalization in the form of imprisonment in order to catch fraudsters in the implementation of JKN in Indonesia.
Legal Protection and Equitable Medical Services for People Living with HIV Asyifa, Takhfa Nur; Kantikha, I Made; Saragih, Horadin; Sembiring, Malemna Sura Annabertha
Arus Jurnal Sosial dan Humaniora Vol 5 No 2: Agustus (2025)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v5i2.1386

Abstract

Penelitian ini mengkaji implementasi pelindungan hukum dan penyediaan layanan medis yang adil bagi penderita HIV (ODHA) di RSUD Pringsewu, sebuah rumah sakit rujukan regional di Provinsi Lampung, Indonesia. Dengan pendekatan yuridis normatif yang didukung data empiris melalui wawancara dan observasi lapangan, penelitian ini bertujuan menelaah sejauh mana regulasi kesehatan nasional khususnya terkait asas non-diskriminasi, kerahasiaan medis, dan hak atas kesehatan diimplementasikan dalam praktik pelayanan rumah sakit sehari-hari. Temuan menunjukkan bahwa meskipun telah tersedia elemen struktural seperti jalur layanan khusus, distribusi ARV, dan layanan konseling, masih terdapat tantangan substansial. Tantangan tersebut antara lain perlindungan kerahasiaan pasien yang belum optimal, rendahnya pemahaman tenaga medis terhadap hak hukum pasien, serta belum tersedianya mekanisme pengaduan yang spesifik dan aman bagi ODHA. Penelitian ini menyimpulkan bahwa pelindungan hukum bagi ODHA tidak cukup hanya dengan kepatuhan terhadap peraturan, melainkan harus diintegrasikan dengan etika profesional, akuntabilitas kelembagaan, dan budaya pelayanan yang berbasis hak asasi manusia. Untuk meningkatkan kualitas dan keadilan layanan, penelitian ini merekomendasikan penguatan pelatihan tenaga medis, perbaikan kebijakan internal, serta peningkatan kerja sama dengan masyarakat sipil. Penelitian selanjutnya disarankan untuk menggali dinamika kebijakan lintas tingkat serta hambatan sistemik dalam mewujudkan layanan kesehatan yang nondiskriminatif bagi ODHA
Perlindungan Hukum terhadap Pemegang Sertifikat Hak Guna Bangunan di Atas Hak Pakai Barang Milik Negara Hermawan, Deni; Kantikha, I Made; Judge, Zulfikar; Fitria, Annisa
Almufi Jurnal Sosial dan Humaniora Vol 2 No 2: Juli 2025
Publisher : Yayasan Almubarak Fil Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Beredarnya sertipikat yang bertumpang tindih atau overlaping di tengah masyarakat sebagai bukti pembuatan sertipikat hak atas tanah kurang tertib. Kasus yang terjadi terhadap tumpang tindih sertipikat Hak Guna Bangunan oleh PT. Mustika Hadiasri (PT. MHA) dengan Sertipikat Hak Pakai UPBU Budiarto mengenai Pemegang sertipikat Hak Guna Bangunan. Rumusan masalah dan tujuan penelitian ini adalah untuk mengetahui bagaimana bentuk perlindungan hukum terhadap pemegang Sertipikat HGB yang berada di atas tanah Hak Pakai Barang Milik Negara dan upaya hukum yang dapat dilakukan oleh badan hukum sebagai pemegang Sertipikat HGB. Metode penelitian menggunakan metode analisis normative. Hasil penelitian ini menunjukkan bahwa bentuk perlindungan hukum terhadap pemegang Sertipikat HGB yang berada di atas tanah Hak Pakai Barang Milik Negara berada pada pihak PT. MHA dan UPBU Budiarto dilaporkan kepada pihak Badan Pertanahan Nasional untuk diproses sesuai dengan perundang-undangan yang berlaku. Kemudian upaya hukum yang dapat dilakukan oleh badan hukum pemegang Sertipikat HGB untuk menyelesaikan permasalahan tumpang tindih Sertipikat di atas hak pakai Barang Milik Negara adalah dengan mengecek keabsahan kedua Sertipikat yang tumpang tindih ke Badan Pertanahan Nasional, arbitrase dan alternatif penyelesaian sengketa dengan kesepakatan tertulis dan disetujui oleh para pihak, penyegelan pada tanah sengketa, serta proses mediasi dilakukan oleh Badan Pertanahan Nasional. Saran pada penelitian ini diharapkan pemerintah membuat kebijakan terkait mekanisme pendaftaran hak atas tanah yang jelas dan tegas, Kemudian setiap warga negara maupun badan hukum lebih berhati-hati dalam menjual belikan dengan landasan hukum yang jelas.
Co-Authors Annisa Fitria Asyifa, Takhfa Nur Budiman Deni Hermawan Dewangi, Pemas Elawati, Tuti Gojali, Akhmad Helvis Henakin, Anna Stefania Peni Horadin Saragih Judge , Zulfikar Kurniawan Kurniawan Markoni Markoni Markoni Mesli, Mesli Nardiman Nardiman, Nardiman Pandiangan, Murni Ardina Pangaribuan, Rudy Alexander Prasetyo, Boedi Priscilia, Viona Ripamole, Bebi Sartika Saido, Rochmat Sembiring, Malemna Sura Annabertha Sihombing, Jasalmon Subiyakto, Achmad Edi Wasis Susetio Widiarto, Joko Zulfikar Judge