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All Journal JURNAL ILMIAH ADVOKASI Jurnal Pengabdian West Science Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Pasaribu, Muldri P.J.
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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EFFECTIVENESS OF IMPLEMENTING SANCTIONS BASED ON ARTICLE 38 OF LAW NUMBER 16 OF 2009 FOR TAXPAYERS Napitu, Putri Esta; Naldo, Rony Andre Christian; Pasaribu, Muldri P.J.
Jurnal Ilmiah Advokasi Vol 12, No 2 (2024): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v12i2.5527

Abstract

Taxes are an important source of revenue for the Government, collected from taxpayers. Income tax is one type of tax collected from taxpayers in the city of Pematang Siantar and Simalungun Regency. Therefore, it is expected that every taxpayer (WP) has legal awareness to fulfill their legal obligations such as filing tax returns. The legal fact is that every year there is a decreasing legal awareness among taxpayers, as they neglect their legal obligations. Given this legal fact, it is necessary to effectively enforce sanctions based on Article 38 of Law Number 16 of 2009. This research discusses the effectiveness of tax sanction enforcement. Accordingly, this research focuses on examining the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009 for taxpayers in the city of Pematang Siantar and Simalungun Regency who fail to file tax returns. This research is prescriptive, using normative juridical methods, with using a statutory approach, and a conceptual approach. The type of data used is secondary data. The results of this research conclude that the enforcement of sanctions based on Article 38 of Law Number 16 of 2009 has not been effective yet. This ineffectiveness is related to the application of the ultimum remedium principle. Additionally, there are 6 (six) factors that can influence the effectiveness of applying sanctions based on Article 38 of Law Number 16 of 2009. Key Words: Effectiveness, Sanctions, Taxpayers
CRIMINAL LIABILITY FOR CORRUPTION EXTORTION IN OFFICE Saragih, Diarmin; Pasaribu, Muldri P.J.; Naldo, Rony Andre Christian
Jurnal Ilmiah Advokasi Vol 13, No 1 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i1.6140

Abstract

In distributing social assistance funds, it is hoped that the Pematangsiantar City Manpower Office will distribute funds to each Joint Business Group (JBG) according to the predetermined amount and without any illegal levies. The legal fact in distribution is that one of the employees of the Pematangsiantar City Manpower Service, without legal standing, committed extortion for the reason of fees. This research discusses criminal liability for corruption, extortion in office. In this regard, this research is focused on examining the application of criminal liability for extortion in office related to the distribution of social assistance funds for JBG in Pematangsiantar City. This research is prescriptive analytical in nature, using normative juridical methods, using a statutory approach, concept approach and case approach. The type of data used is secondary data. The results of the research concluded that the Panel of Judges at the Supreme Court applied criminal liability to defendants of extortion corruption in office related to the distribution of social assistance funds for JBG in Pematangsiantar City based on the provisions of Article 2 of Law Number 20 of 2001, and not based on the provisions of Article 12 letter (e) Law Number 20 of 2001.Keywords: Liability; Corruption; Extortion.
IMPLEMENTATION OF CRIMINAL LIABILITY FOR CHEMICAL CASTRATION FOR DOERS OF SEXUAL VIOLENCE CRIMES AGAINST CHILDREN Sianipar, Srikandi Karmeli Lusia; Naldo, Rony Andre Christian; Pasaribu, Muldri P.J.
Jurnal Ilmiah Advokasi Vol 13, No 1 (2025): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v13i1.6191

Abstract

Children must receive legal protection from crimes of sexual violence. The legal fact is that up to now there are still children who are victims of sexual violence crimes. Likewise with the legal facts that occurred in Pematangsiantar City. This research discusses criminal liaibility for doers of crimes of sexual violence against children. In this regard, this research is focused on examining the implementation of chemical castration criminal liability for doers of crimes of sexual violence against children. This research is prescriptive analytical in nature, using normative juridical methods, using a statutory approach and a conceptual approach. The type of data used is secondary data. The research results concluded that D.D. who are doers of crimes of sexual violence against children in Pematangsiantar City, criminal liability for chemical castration is not implemented. Key Words: Castration; Sexual; Child.
PEMANFAATAN PEKARANGAN RUMAH PERKOTAAN DENGAN BUDIDAYA SAYURAN HIDROPONIK Harmain, Ummu; Saragih, Jef Rudiyantho; Astuti, Tri; Pasaribu, Muldri P.J.; Nainggolan, Pinondang
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 2 No. 1 (2022): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f198jn91

Abstract

Houses in urban areas generally have limited yard land. With a little creativity, the limited yard land can be used for hydroponic vegetable cultivation. This activity aims to disseminate hydroponic system vegetable cultivation by utilizing limited land for home gardens in urban areas. Activities carried out in the form of counseling, cultivation practices and the manufacture of ab-mix nutrition as well as assistance in hydroponic vegetable cultivation. This activity is able to increase participants' knowledge by producing vegetables for consumption and has the potential to be developed into additional household income
PEMANFAATAN PEKARANGAN RUMAH PERKOTAAN DENGAN BUDIDAYA SAYURAN HIDROPONIK Harmain, Ummu; Saragih, Jef Rudiyantho; Astuti, Tri; Pasaribu, Muldri P.J.; Nainggolan, Pinondang
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 2 No. 1 (2022): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/f198jn91

Abstract

Houses in urban areas generally have limited yard land. With a little creativity, the limited yard land can be used for hydroponic vegetable cultivation. This activity aims to disseminate hydroponic system vegetable cultivation by utilizing limited land for home gardens in urban areas. Activities carried out in the form of counseling, cultivation practices and the manufacture of ab-mix nutrition as well as assistance in hydroponic vegetable cultivation. This activity is able to increase participants' knowledge by producing vegetables for consumption and has the potential to be developed into additional household income
Penyelesaian Sengketa atas Penarikan Paksa Objek Sewa Guna Usaha yang Dilakukan oleh Perusahaan Leasing S.M, Probo Pribadi; Pasaribu, Muldri P.J.; Purba, Mariah S.M.
Jurnal Pengabdian West Science Vol 3 No 05 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i05.1144

Abstract

Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 35/POJK.05/2018 Tentang Penyelenggaraan Usaha Perusahaan Pembiayaan mengatur kegiatan leasing di Indonesia. Salah satunya dilaksanakan oleh PT. Cilpan Finance Indonesia. Leasing sering melakukan penarikan paksa dan dalam hal eksekusi tidak mengembalikan kelebihan jumlah nilai penjaminan penerimaan fidusia terhadap debitur. Praktek-praktek tersebut berpotensi terjadinya masalah hukum. Salah satunya pengajuan gugatan PMH (Perbuatan Melawan Hukum) oleh saudara BHS dengan register perkara No.474/Pdt.G/2018/PN MDN, yang dalam proses penegakan hukumnya berdasarkan putusan kasasi No. 2087 K/Pdt/2020 yang telah berkekuatan hukum tetap. Penelitian ini membahas mengenai hubungan hukum bagi para pihak, penyelesaian jika terjadi sengketa antara para pihak dan perlindungan hukum pada pihak debitur dalam perjanjian leasing dikaitkan Putusan No. 474/Pdt.G/2018/PN MDN. Penelitian ini bersifat preskriptif, menggunakan metode normatif, mengacu kepada norma hukum dalam peraturan perundang-undangan. Data digunakan sebagai suplemen penelitian. Penelitian ini menggunakan jenis pendekatan perundang-undangan, konsep dan kasus. Hasil penelitian penelitian menunjukkan bahwa Perbuatan Melawan Hukum yang terdapat dalam dalam Pasal 1365 KUHPerdata mengatur tentang ganti kerugian dimana dalam Putusan No. 474/Pdt.G/2018/PN MDN tidak bertentangan dengan peraturan yang berlaku. Hal tersebut telah diatur dalam Peraturan Menteri Keuangan No.130/PMK.010/2012 mengenai Pendaftaran Jaminan Fidusia Bagi Perusahaan Pembiayaan yang Melakukan Pembiayaan Konsumen untuk Kendaraan Bermotor dengan Pembebanan Jaminan Fidusia. Putusan Mahkamah Konstitusi Nomor 2/PUU-XIX/2021 mempertegas ketentuan tersebut.
Co-Authors Nainggolan, Pinondang Naldo, Rony Andre Christian Napitu, Putri Esta Probo Pribadi SM Purba, Mariah S.M. Saragih, Diarmin Saragih, Jef Rudiyantho Sianipar, Srikandi Karmeli Lusia Tri Astuti Ummu Harmain, Ummu