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All Journal Unes Law Review Notaire
Paskah Febiola Dwi Gonstary
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Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Pertimbangan Hakim dalam Memutuskan Perkara Kasus Pindana Korupsi di Kota Blitar Agnes Levina Sesa; Paskah Febiola Dwi Gonstary; Kahfian Yunita Maulidia
UNES Law Review Vol. 7 No. 1 (2024): UNES LAW REVIEW (September 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i1.2331

Abstract

Corruption is a serious crime that harms the nation both financially and morally. This study attempts to highlight a case of corruption committed by a bank teller in Blitar City, involving numerous government officials. In the context of the case faced, one of the defendants, Evi Sulistia Watiningsih, acted as a teller at PD. BPR Artha Praja, Blitar City. This research uses a normative legal analysis method with a case study approach. The result of this study is that the defendant, Evi Sulistia Ningsih, was found guilty of committing corruption in collaboration with others, and was sentenced by the judge to four (4) years in prison and fined 100,000,000 rupiahs with an additional punishment if the fine is not paid. The punishment given by the judge is in accordance with Law No. 20 of 2001 concerning corruption (tipikor), and it is hoped that it will serve as a lesson for the defendant not to commit the same act in the future, which would harm the nation's finances
Pertimbangan Hakim dalam Memutuskan Perkara Kasus Pindana Korupsi di Kota Blitar Agnes Levina Sesa; Paskah Febiola Dwi Gonstary; Kahfian Yunita Maulidia
UNES Law Review Vol. 7 No. 1 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v7i1.2331

Abstract

Corruption is a serious crime that harms the nation both financially and morally. This study attempts to highlight a case of corruption committed by a bank teller in Blitar City, involving numerous government officials. In the context of the case faced, one of the defendants, Evi Sulistia Watiningsih, acted as a teller at PD. BPR Artha Praja, Blitar City. This research uses a normative legal analysis method with a case study approach. The result of this study is that the defendant, Evi Sulistia Ningsih, was found guilty of committing corruption in collaboration with others, and was sentenced by the judge to four (4) years in prison and fined 100,000,000 rupiahs with an additional punishment if the fine is not paid. The punishment given by the judge is in accordance with Law No. 20 of 2001 concerning corruption (tipikor), and it is hoped that it will serve as a lesson for the defendant not to commit the same act in the future, which would harm the nation's finances
Permohonan Surat Keterangan Bebas Pajak Penghasilan Peralihan Hak Atas Tanah Hibah dan Waris Muhammad Asrul Maulana; Henin Dyah Syafrina; Ni Ketut Indhira Maharani; Paskah Febiola Dwi Gonstary; Rizqi Puspita Sari
Notaire Vol. 9 No. 1 (2026): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v9i1.80649

Abstract

Penelitian ini membahas penolakan Surat Keterangan Bebas (SKB) Pajak Penghasilan atas peralihan hak atas tanah melalui hibah dan waris. Metode penelitian menggunakan normatif dengan statute approach dan conceptual approach. Hasil penelitian menunjukkan adanya kekosongan hukum terkait standar penilaian penerimaan atau penolakan SKB, terutama dalam aspek kelengkapan administrasi, NJOP, status SPT, dan kendala bagi pewaris tanpa NPWP. Ketidakjelasan tersebut menimbulkan ketidakpastian hukum, menurunkan kepatuhan pajak, serta membuka peluang penyalahgunaan diskresi pejabat pajak. Sebagai saran, diperlukan pedoman teknis yang jelas, harmonisasi standar antar-KPP, digitalisasi prosedur, serta mekanisme keberatan yang transparan agar tercipta kepastian hukum dan keadilan fiskal.
Co-Authors Agnes Levina Sesa Henin Dyah Syafrina Kahfian Yunita Maulidia Muhammad Asrul Maulana Ni Ketut Indhira Maharani Rizqi Puspita Sari