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All Journal TATOHI: Jurnal Ilmu Hukum PATTIMURA Legal Journal
Kelen, Rosalia Martha Jawa
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Law, Crime, Criminology & Criminal Justice

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Pertimbangan Hakim dalam Menjatuhkan Hukuman Ringan pada Kasus Perjudian (Studi Putusan Nomor 65 /PID.B/2013 /PN.LBJ) Samara, Finsensius; Rabawati, Dwityas Witarti; Kelen, Rosalia Martha Jawa; Umar, Sonya Prisilia; Bukifan, Francisco Tolentino Bukifan; Oelue, Jeremias
TATOHI: Jurnal Ilmu Hukum Vol 4, No 10 (2024): Volume 4 Nomor 10, Desember 2024
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/tatohi.v4i10.2779

Abstract

Introduction: In 2024, Indonesia remains among the ten Asian countries with the lowest income. PPATK data reveals that 2.2 million low-income Indonesians are gamblers, threatening the vision of Indonesia Emas 2045. Gambling, categorized as a crime under Articles 303 of the Indonesian Criminal Code (KUHP), causes significant losses.Purposes of the Research: The objective of this research is to analyze the judge's considerations in giving light sentences in gambling cases, specifically those involving the offering of gambling games, using Decision Number 65/PID.B/2013/PN.LBJ as a case study.Methods of the Research: This research employs a normative legal research method with an analytical approach. The analysis is conducted on legal norms, court decisions, and related literature to understand the judge's considerations in the case.Results of the Research: The findings show that although the defendant fulfilled the elements of Article 303 of the KUHP, the judge considered mitigating circumstances, such as the defendant's age, pregnancy, respectful demeanor in court, admission of guilt, and remorse. The judge balanced legal certainty with justice and utility, demonstrating an educative and preventive approach in sentencing
The Legal Status of Paid Parking in Churches in the Perspective of Regional Taxes and Levies Lobo, Ferdinandus Ngau; Hallan, Markus; Djono, Martinus Julianto Dae; Kelen, Rosalia Martha Jawa
PATTIMURA Legal Journal Vol 4 No 2 (2025): August 2025 PATTIMURA Legal Journal
Publisher : Postgraduate Program Doctoral in Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/pela.v4i2.20983

Abstract

Introduction: Churches, as religious institutions, are generally exempt from taxation. However, the emergence of paid parking practices within church premises has not received public criticism. The public tends to view it as a form of voluntary participation rather than a commercial activity. This raises legal questions from the perspective of tax law and regional levies. Purposes of the Research: To examine the legal standing of paid parking practices at churches from the perspective of tax and regional levies. Methods of the Research: This study uses normative legal research with a statute approach, focusing on the analysis of legal materials through a literature review of laws and regulations as well as relevant legal literature. Results Main Findings of the Research: Paid parking within church premises is juridically categorized as a parking tax object, not a regional levy. However, referring to Article 77 paragraph (3) letter b of Law Number 28 of 2009, places of worship are exempt from tax if used solely for public services and not for commercial purposes. Since the parking proceeds are used to support church services, such practices should be excluded from the parking tax object. This indicates the need to expand the scope of tax exemption provisions to accommodate the essential function of places of worship.
Co-Authors Bukifan, Francisco Tolentino Bukifan Djono, Martinus Julianto Dae Hallan, Markus Lobo, Ferdinandus Ngau Oelue, Jeremias Rabawati, Dwityas Witarti Samara, Finsensius Umar, Sonya Prisilia