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Legal Analysis of The Enforcement of Article 18 of The Regulation Issued by The Director General of Taxes, Numbered PER-03/PJ/2022, Regarding Tax Invoices Ban Hin, Siaw; Markoni; Nardiman; Widarto, Joko
Jurnal Legisci Vol 2 No 1 (2024): Vol 2 No 1 August 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/legisci.v2i1.408

Abstract

The Republic of Indonesia implemented Law Number 12 of 2011, explicitly establishing rules and regulations. Law Number 13 of 2022 has since revised this law. This Law enhances the current legislation, precisely Law Number 10 of 2004. Law Number 12 of 2011 prescribes the procedure for enacting laws and establishes guidelines for resolving conflicts or inconsistencies between these laws and regulations. The objective of this study is to analyze the legal effectiveness of Article 18 of Regulation PER-03/PJ/2022, which was issued by the Director General of Taxes, to Law Number 7 of 2021 on the Harmonization of Tax Regulations and Constitutional Court Decision Number 91/PUU-XVIII/2020. This research methodology entails examining values, norms, and written regulations, establishing a solid connection to the normative legal aspects of the library. The research has determined that the Regulation of the Director General of Taxes Number Per-03/PJ/2022 regulates Tax Invoices and has exceeded its authority in issuing Tax Invoices. The aforementioned rule pertains to the regulatory framework established by the Minister of Finance, which governs this particular matter and confers jurisdiction upon the director general of taxation. The Regulation of the Director General of Taxes Number 03/PJ/2022, which concerns Tax Invoices, does not possess enforceable legal authority and is open to scrutiny by the Supreme Court. Legal certainty is paramount as it provides taxpayers with a lucid and all-encompassing comprehension of their rights and obligations.
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.
Police Discretion in Investigating Document Forgery and False Information Cases in Indonesia Putra, Ichwan Fuad Chaerul; Markoni; Nardiman; Asri, Dyah Permata Budi
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.v7i1.1396

Abstract

Discretion is a form of authority granted to law enforcement officers, including police investigators, to make decisions based on specific judgments to ensure the smooth progression of legal processes. The purpose of this study is to analyze the process of investigation, inquiry, and the determination of suspects in cases of document forgery. The theories utilized in this thesis research include the theory of investigation, the theory of law enforcement, and the theory of discretion. This research employs a normative juridical method, a legal research approach used to analyze and evaluate applicable legal norms and their application in practice. The findings indicate that in cases of document forgery, original evidence must be presented to investigators for subsequent seizure as valid evidence in proving the criminal act of document forgery. Photocopy evidence alone, unsupported by other evidence, is deemed inadmissible. In conclusion, the discretion applied in the investigation process and suspect determination is expected to align with legal principles. Excessive or improper use of discretion can lead to abuse of authority, ultimately undermining public trust in law enforcement institutions.
Perlindungan Hukum Terhadap Korban Tindak Pidana yang Dilakukan oleh Orang dengan Gangguan Jiwa Rachman, Novita Ayu Nafisa; Sembiring, Malemna Sura Anabertha; Nardiman; I Made Kanthika
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss3pp722-731

Abstract

The cause of the weak legal protection of victims of criminal acts in Indonesia is that the laws and regulations governing it are still unclear. In this research, the author will discuss issues related to the legal protection of victims of criminal acts committed by people with mental disorders (ODGJ) and efforts that can be made by victims of criminal acts committed by ODGJ to obtain compensation. The normative research method used by the author in discussing the case in this thesis refers to written regulations, data collection is done through literature study as well as examining laws and cases related to the legal protection of victims of criminal acts committed by ODGJ. From the results of the research, it can be concluded that the legal protection of victims of criminal acts in the justice system must be pursued by the state as a form of responsibility for the formulation of criminal legislation. Legal protection of victims of crimes committed by ODGJ can be done with compensation in the form of restitution as an additional punishment to fulfill the rights of victims that have not been obtained. Criminal law policy is expected to be able to provide firmer rules regarding compensation that can be systematically applied in criminal law policy.
Legal Analysis of the Imposition of Criminal Sentences for Fraud in Debt Agreement Cases: Case Study of Decision Number 331/PID.B/2021/PN JKT.BRT Muharam, Irsan; Nardiman; Markoni; Kanthika, I Made
International Journal of Science and Society Vol 6 No 3 (2024): 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.v6i3.1251

Abstract

According to Article 1328 of the Civil Code, fraud is a defect of will, while Article 378 of the Criminal Code contains a series of words such as lies, deception, false circumstances, and false dignity. The consequences of fraud are a reason for cancelling the agreement. The problems raised in research on the imposition of criminal fraud in debt and receivable agreement cases. The method used in this research is normative juridical with descriptive-analytical specifications. The research results obtained first: The parameter that differentiates default from criminal acts of fraud is that default is seen from the good faith of the parties, whereas in criminal acts of fraud, it is motivated by evil intentions (mens rea) to possess objects (goods) belonging to other people as well as intentionally not fulfil his achievements. second: The debtor can only be criminally processed if an agreement meets the elements of fraud. If the debtor does not commit a series of lies to obtain a loan from the debtor, the debtor cannot be prosecuted under the threat of Article 378 of the Criminal Code regarding fraud. The debtor will be free from the threat of criminal penalties due to his inability to carry out the agreement's contents. In the case based on Decision Number 331/Pid.B/2021/Pn Jkt. Brt, the defendant committed an act through deception or a series of lies, encouraging other people to write off the receivables by giving 2 blank checks to pay the remaining loan which appeared to be -as if the Defendant's debt had been paid off. This is a legal event that can be tried through criminal justice.
Teknik Penanganan Masalah Penyidikan Kepolisian pada Satuan Reserse Kriminal Kepolisian Resor Kota Bulungan Kalimantan Utara (Studi Kasus Pembunuhan Korban Lansia di Panti Sosial Tresna Wherda) Gultom, Brian Daven Kyher; Joko Widarto; Markoni; Nardiman
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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

Abstract

This study aims to analyze the problems faced by the Criminal Investigation Unit of the Bulungan Police Resort in North Kalimantan in handling murder cases involving elderly people in social care facilities. This study also aims to propose solutions and techniques to deal with these investigative problems. This study discusses the challenges faced by the Bulungan City Police Resort criminal investigation unit in handling murder cases involving elderly victims. This emphasizes the importance of quality training for investigators to effectively address the complexity of such cases. Data collection methods included document analysis and interviews. The data analysis method used is qualitative descriptive analysis. This study highlights the challenges faced by the criminal investigation unit in handling murder cases involving elderly victims at the Bulungan City Police Resort. This research identifies difficulties in the management and use of evidence in criminal investigations, including challenges in collecting and examining evidence at crime scenes. This study emphasizes the need for quality training for researchers to effectively address the complexity of such cases. The research analysis concluded that the investigation of violence against the elderly at the Tresna Wherda Social Home faces challenges such as limited evidence, complex cases, and possible mental disorders of the perpetrators. Handling violence against the elderly requires a holistic approach involving the police, health institutions, social workers, and the community as a whole