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All Journal Jurnal Suara Hukum Decisio: Law Journal Humaniorum Journal Journal of Law
Dharmasetya, Lani
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Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Other

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Memaknai Tanggung Jawab Renteng Dalam perusahaan Terhadap Tindak Pidana Perpajakan Dharmasetya, Lani; Gunadi, Ariawan
Jurnal Suara Hukum Vol. 5 No. 2 (2023): Jurnal Suara Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsh.v5n2.p1-31

Abstract

The articles in the Tax Crime Act are legal affairs, which can be defined as tax- related criminal deed related to accountability of the aforementioned deed both as individual taxpayers and corporate taxpayers. This is further elucidated in the Circular Letter of Supreme Court (SEMA) no. 4 year 2021 regarding Corporate Responsibility in the Field of Taxation, which stipulate that every individual is defined as an individual and a corporation and efforts to resolve tax crimes. Tax crimes are further elucidated in Articles 38, 39, 39A, 40, 41, 41A, 41B, 41C, 43 and Article 43A. In those articles, it is described that the types of tax crimes in the form of negligent or (culpa) is deeds categorized as both unintentional and intentional or criminal (dolus).
Tinjauan Hukum Terhadap Penolakan Permohonan Pembatalan Perjanjian Perdamaian PT Anugerah Suryo Propertindo (Studi Putusan Nomor 8/Pdt.Sus- Pembatalan Perdamaian/2024/ PN.Niaga.Jkt.Pst) Dharmasetya, Lani
HUMANIORUM Vol 3 No 1 (2025): Jurnal Humaniorum
Publisher : PT Elaborium Elevasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/hmr.v3i1.95

Abstract

PT Anugerah Suryo Propertindo has submitted a request for cancellation of the peace agreement by PT Pembangunan Daerah Kalimantan Selatan Perseroda because it has been negligent in implementing the peace agreement (homologation) but the panel of judges in Decision Number 8/Pdt.Sus-Cancellation of Peace/2024/PN.Niaga.Jkt .Pst PT Anugerah Suryo Propertindo has submitted a request for cancellation of the peace agreement by PT Pembangunan Daerah Kalimantan Selatan Perseroda because it has been negligent in implementing the peace agreement (homologation) but the panel of judges in Decision Number 8/Pdt.Sus-Cancellation of Peace/2024/PN.Niaga.Jkt .Pst refused on the grounds that there were no facts or circumstances that were simply proven. The formulation of this research problem is how the Bankruptcy Law and PKPU regulate Peace Agreements, Cancellation of Peace Agreements and whether the rejection of the request for cancellation of the peace agreement by the Panel of Judges in Decision 8/Pdt.Sus-PebatalanPeace/2024/Pn.Niaga.Jkt.Pst is appropriate with the Bankruptcy Law and PKPU. This research uses normative legal research with secondary data. The nature of the research is descriptive and conclusions are drawn deductively. The results of this research consider that the Panel of Judges rejected the request for annulment of this settlement on the grounds that it was not proven, simply because this was a mistake because the application for cancellation of the peace submitted had fulfilled Article 170 paragraph (1) of the Bankruptcy Law and PKPU. In the future, the Panel of Judges will pay more attention and uphold it. legal certainty so that it can guarantee legal certainty and justice for all parties
Tinjauan Hukum Terhadap Penolakan Permohonan Pembatalan Perjanjian Perdamaian PT Anugerah Suryo Propertindo (Studi Putusan Nomor 8/Pdt.Sus-Pembatalan Perdamaian/2024/ PN.Niaga.Jkt.Pst) Octavianus, Sandro; Dharmasetya, Lani
HUMANIORUM Vol 3 No 2 (2025): Jurnal Humaniorum
Publisher : PT Elaborium Elevasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/hmr.v3i2.98

Abstract

PT Anugerah Suryo Propertindo telah diajukan permohonan pembatalan perjanjian perdamaian oleh PT Pembangunan Daerah Kalimantan Selatan Perseroda dikarenakan telah lalai dalam melaksanakan perjanjian perdamaian (homologasi) namun majelis namun Mejelis hakim dalam Putusan Nomor 8/Pdt.Sus-Pembatalan Perdamaian/2024/ Pn.Niaga.Jkt. Pst menolak dengan alasan tidak terdapat fakta atau keadaan yang terbukti secara sederhana. Rumusan Masalah Penelitian ini adalah Bagaimana UU Kepailitan dan PKPU mengatur mengenai Perjanjian Perdamaian, Pembatalan Perjanjian Perdamaian dan Apakah penolakan permohonan pembatalan perjanjian perdamaian oleh Majelis Hakim dalam Putusan 8/Pdt.Sus-Pembatalan Perdamaian/2024/ Pn.Niaga.Jkt.Pst telah sesuai dengan UU Kepailitan dan PKPU. Penelitian ini menggunakan penelitian hukum normatif dengan data sekunder, Sifat penelitian bersifat deskriptif dan penarikan kesimpulan secara deduktif. Hasil dari Penelitian ini pertimbangan Majelis Hakim menolak permohonan pembatalan perdamaian ini dengan alasan tidak terbukti secara sederhana hal tersebut merupakan sebuah kekeliruan dikarenakan permohonan pembatalan perdamaiain yang diajukan telah terpenuhi Pasal 170 ayat (1) UU Kepailitan dan PKPU solusi kedepanya Majelis hakim lebih memperhatikan serta menunjung tinggi kepastian hukum sehingga dapat memberi jaminan kepastian hukum dan keadilan bagi semua pihak.
Pengawasan dan Penegakan Hukum Pajak terhadap Praktik Penghindaran Pajak Berganda (Studi Kasus PT Asian Agri Group) Djatmiko, Sulis; Dharmasetya, Lani
Postulat Vol 3 No 2 (2025): Vol. 3 No. 2 (2025): POSTULAT: Journal of Law
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v3i2.2018

Abstract

This research aims to find out how the causal factors of tax avoidance can occur, then to find out how supervision and law enforcement against the practice of tax avoidance. The type of research used in this writing is normative juridical research which involves the study of theories, as well as relevant regulations related to the research topic. From this research, it is concluded that the main cause of tax avoidance practices, as in the case of PT Asian Agri Group (AAG), is the existence of legal loopholes in the regulation or taxation system that makes taxpayers take advantage of these legal loopholes to avoid their tax obligations. For example, Article 44B of Law No. 7 of 2021 concerning Harmonization of Tax Regulations which opens opportunities for tax crimes to be resolved out of court. Transfer pricing, tax havens, thin capitalization, as well as treaty shopping are the most common methods used by taxpayers to conduct tax avoidance. Because of this, law enforcement against tax avoidance practices is needed by tax authorities by closing legal loopholes and conducting strict supervision of taxpayers suspected of avoiding taxes.
Analisis Fungsi Kampanye Daring sebagai Sarana Pendidikan dan Gerakan Sosial dalam Menciptakan Kepekaan dan Respon terhadap Kekerasan dalam Rumah Tangga Dharmasetya, Lani; Bronson, Charles; Mubarok, Ibnu
Decisio: Jurnal Ilmiah Hukum Vol 1 No 1 (2024): DECISIO
Publisher : LPPM Iblam School of Law

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52249/decisio.v1i1.5

Abstract

The current digital age has transformed the way society communicates and interacts, with social media being the primary medium. In this context, Domestic Violence (DV) is a critical issue that has garnered widespread attention, not only in Indonesia but also internationally. This study focuses on how social media, through online campaigns, can enhance awareness and actions against DV. Using a qualitative approach, this research explores the potential of social media as an educational and social mobilization platform to prevent DV. The results indicate that online campaigns have immense potential to engage the community, raise awareness, provide accurate education, support DV survivors, and promote collective action in DV prevention efforts. This study offers new insights into communication strategies in the digital age to address the DV problem.
Tindak Pidana dalam Pengedaran Produk Kosmetik Ilegal: Perspektif Hukum Perlindungan Konsumen di Indonesia Kemala, Anyelir Puspa; Ahaddin, Fadhil; Qomarudin, Heri; Dharmasetya, Lani
Postulat Vol 2 No 1 (2024): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v2i1.1458

Abstract

Dalam era modern, keindahan dan penampilan memiliki nilai penting dalam budaya sosial. Pasar kosmetik yang beragam mencerminkan tuntutan konsumen akan produk kecantikan. Namun, pengawasan terhadap produk kosmetik impor masih kurang, menyebabkan produk berbahaya beredar. Indonesia sebagai negara yang mengadopsi perjanjian World Trade Organization (WTO) menghadapi tantangan dalam pengawasan produk kosmetik asing yang masuk ke pasar. Penelitian ini menggunakan pendekatan kualitatif dengan kerangka hukum normatif. Data diperoleh dari berbagai sumber, termasuk dokumen, wawancara, dan observasi. Tinjauan literatur melibatkan literasi hukum yang penting dalam memahami norma-norma hukum terkait. Keselamatan produk kosmetik menjadi aspek utama yang harus diperhatikan oleh konsumen. Produk kosmetik harus memenuhi standar kualitas, keamanan, dan harus memiliki sertifikat halal. Bahan berbahaya tidak boleh ada dalam produk kosmetik. Badan Pengawas Obat dan Makanan (BPOM) memiliki peran penting dalam mengawasi produk kosmetik sebelum dan setelah dipasarkan. Pengawasan ini mencakup evaluasi keamanan produk dan inspeksi di tempat penjualan. UUPK melarang pelaku usaha memproduksi dan memperdagangkan produk yang tidak memenuhi standar atau tidak sesuai dengan peraturan. Larangan ini bertujuan untuk melindungi konsumen dan memastikan produk di pasaran aman.
Kejahatan Korporasi Perpajakan dalam pelanggaran Hukum Pidana Pajak Dharmasetya, Lani
Postulat Vol 1 No 2 (2023): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v1i2.1641

Abstract

The purpose of this research and writing is to harmonize Article 43 of the KUP Law with Law Number 40 of 2007 concerning Limited Liability Companies. From this research, the results obtained show that there is a need to reformulate the formation of statutory regulations, namely reorganizing or renewing the process and mechanisms for making laws/other regulations to ensure that these regulations are in harmony/in line and do not conflict or contradict each other (non-contradictory). Many Minister of Finance regulations have been issued to regulate taxation and tax functions which are very vital in the country's economy.
Ultimum Remedium Efforts as an Effort to Ensure Tax Criminal Law Dharmasetya, Lani
Postulat Vol 1 No 1 (2023): POSTULAT: Jurnal Ilmu Hukum
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/postulat.v1i1.1646

Abstract

This study examines the application of criminal sanctions as ultimum remedium in Indonesian tax law, focusing on how this principle is used as a last resort to enforce the law against tax violations. Through a normative juridical approach, this research analyzes legislation, legal doctrines, and specific cases related to the application of criminal sanctions in the field of taxation. The results show that although the ultimum remedium principle is legally recognized, there are challenges in its implementation, particularly concerning the interpretation of "state revenue interest" and the good faith of taxpayers in fulfilling their tax obligations. This study highlights the importance of legal certainty and balance in the application of criminal sanctions as a tool to optimize state revenue without compromising fairness for taxpayers.
Co-Authors Ahaddin, Fadhil Ariawan Gunadi Bronson, Charles Djatmiko, Sulis Kemala, Anyelir Puspa Mubarok, Ibnu Octavianus, Sandro Qomarudin, Heri