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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i Jurnal Nuansa Kenotariatan Awang Long Law Review JOURNAL of LEGAL RESEARCH International Journal of Social Service and Research Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Cakrawala Ilmiah International Journal of Educational Research Excellence (IJERE) Mutiara: Multidiciplinary Scientifict Journal Asian Journal of Social and Humanities
Maryano, .
Jayabaya University
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Kepastian Hukum Pembagian Legitieme Portie Dalam Warisan Dengan Adanya Hutang Pewaris Indira Assadiyah Kumeang; Maryano Maryano; Zulkarnein Koto
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 10 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i10.95

Abstract

Penelitian ini membahas Dalam konteks pembagian hukum waris ketika ahli waris meninggalkan utang, penelitian ini mengkaji tentang kepastian hukum. Proses pembagian warisan bisa jadi rumit, apalagi jika ahli waris mempunyai hutang yang harus dibayar. Menemukan hambatan hukum dan solusi untuk memastikan distribusi warisan yang adil dalam menghadapi tanggung jawab keuangan ahli waris adalah tujuan utama dari penelitian ini. Dengan mengkaji putusan pengadilan terkait serta peraturan perundang-undangan terkait, penelitian ini menerapkan metodologi hukum normatif. Temuan studi ini menunjukkan bahwa ketika utang harus dilunasi, kepastian hukum seputar pembagian warisan menjadi lebih rumit. Memprioritaskan pembayaran utang, bagaimana utang mempengaruhi klaim ahli waris atas sebagian warisan, dan akibat hukum bagi ahli waris yang bukan pihak yang berhutang hanyalah beberapa kekhawatiran yang muncul. Dengan demikian, penelitian ini memberikan kontribusi terhadap pemahaman tentang kepastian hukum dalam pembagian warisan dengan adanya hutang pewaris, sekaligus memberikan rekomendasi untuk perbaikan sistem hukum yang dapat mengakomodasi situasi ini dengan lebih adil dan efisien.
Integration of The Principle of Restorative Justice In Law Enforcement of Tax Crimes To Achieve Legal Certainty In Indonesia Soesilo Soesilo; Fauzie Yusuf Hasibuan; Maryano Maryano
Asian Journal of Social and Humanities Vol. 3 No. 3 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i3.463

Abstract

This research analyses the implementation of judges' decisions on law enforcement of taxation crimes in Indonesia and identifies ideal criminal law policies to achieve legal certainty. The method used is normative juridical with analytical descriptive approach, which is supported by the theory of judicial power, theory of legal certainty, and theory of law enforcement. The results show that the ultimum remedium principle has not been fully applied consistently, with some serious tax offences going directly to the criminal realm even though administrative mechanisms are still possible. Conversely, some other offences are resolved administratively, even though the criminal elements have been fulfilled. This inconsistency suggests the need for uniform technical guidelines to reduce differences in legal interpretation. This research is an integration of restorative justice principles in Indonesian tax law, which allows offenders to settle tax liabilities along with penalties before being subject to criminal sanctions. This approach balances the recovery of state losses and the deterrent effect for offenders, while supporting sustainable taxpayer compliance. This research recommends the preparation of pretrial guidelines and harmonization of regulations to improve legal certainty in tax cases in Indonesia.
Co-Authors Adi Kurnia Setiadi Ahmad Yani Andre Irwanda Anshari Ritonga Arief Wibiesono Arimba Rivaldo Cicilia Julyani Tondy Cynthia Kendati Debi Zulkarnain Fauzie Yusuf Hasibuan Fauzie Yusuf Hasibuan Fauzie Yusuf Hasibuan Ilhaam Aditio Indira Assadiyah Kumeang Joko Sriwidodo M Rizal Fattabania Marni Emmy Mustafa Muhammad Irfan Aditya Nurwidiatmo N Ramos Rialdo Siti Wahyu Utami Soesilo Soesilo Weni Mariati Yuhelson Yuhelson Yuli Rusdiana Yurisa Martanti Zulkarnein Koto