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All Journal Jurnal Ilmiah Penegakan Hukum Paulus Law Journal
Pasaribu, Muldri Pudamo James
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Law, Crime, Criminology & Criminal Justice

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Perlindungan Hukum Hak Para Anak Terduga Pelaku Tindak Pidana Pencabulan dan/atau Persetubuhan Dalam Proses Penyidikan: - Naldo, Rony Andre Christian; Pasaribu, Muldri Pudamo James; Hutasoit, Arianto Suhardhiman
Jurnal Ilmiah Penegakan Hukum Vol. 11 No. 2 (2024): JURNAL ILMIAH PENEGAKAN HUKUM DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v11i2.13358

Abstract

This research aims to examine the rights of children suspected of committing crimes of sexual abuse and/or sexual intercourse. Children's rights are part of human rights, which must be guaranteed, protected and fulfilled. In the event that the investigation process is carried out, the Police as a part of the Government agency, are obliged to guarantee, protect and fulfill the various rights of these children, as stipulated in Article 3 of Law Number 11 of 2012. The problem is focused on the implementation of legal protection of the rights of children. children suspected of committing criminal acts of sexual immorality and/or sexual intercourse in the process of being investigated by the Police. In order to approach this problem, a theoretical reference from Satjipto Rahardjo is used. Data was collected through primary legal materials, secondary legal materials and tertiary legal materials, and analyzed qualitatively. This study concludes that the legal protection of the rights of children suspected of committing crimes of sexual abuse and/or sexual intercourse during the investigation process at the Police has not been fully implemented. This is because there is no infrastructure in the form of a special detention room for children suspected of committing criminal acts.
EFEKTIFITAS PROGRAM TAX AMNESTY TERHADAP PENINGKATAN KESADARAN HUKUM  WAJIB PAJAK Buyung, Buyung; Pasaribu, Muldri Pudamo James; Naldo, Rony Andre Christian
Paulus Law Journal Vol. 6 No. 1 (2024): September 2024
Publisher : Fakultas Hukum Universitas Kristen Indonesia Paulus

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Abstract

Abstrak Pemerintah senantiasa berusaha untuk meningkatkan penerimaan dari sektor pajak, yang salah satunya dengan membuat kebijakan Program Tax Amnesty Jilid 1. Program Tax Amnesty Jilid 1 dilaksanakan di seluruh wilayah Indonesia, salah satunya di Kota Pematangsiantar. Program Tax Amnesty Jilid 1 diharapkan efektif meningkatkan kesadaran hukum WP, yang secara otomatis efektif pula meningkatkan penerimaan dari sektor pajak. Penelitian ini bertujuan untuk menganalisis guna mengetahui efektifitas Program Tax Amnesty Jilid 1 terhadap peningkatan kesadaran hukum WP di Kota Pematangsiantar. Penelitian ini merupakan jenis penelitian normatif menggunakan metode yuridis normatif holistik, dengan menggunakan data primer dan data sekunder. Data yang diperoleh dianalisis secara deduktif kualitatif, yang lebih lanjut dianalisis berdasarkan norma hukum dan Teori Efektifitas Hukum yang bersinergis dengan Teori Kesadaran Hukum. Hasil penelitian menyimpulkan bahwa Program Tax Amnesty Jilid 1 di Kota Pematangsiantar belum efektif meningkatkan kesadaran hukum WP, yang terhadap fakta hukum tersebut diajukan 2 (dua) solusi. Abstrac The Government is always traying to increase revenue from the tax sector, one of which is by creating a Tax Amnesty Program Volume 1 policy. The Tax Amnesty Program Volume 1 is implemented in all regions of Indonesia, one of which is in Pematangsiantar City. The Tax Amnesty Volume 1 Program is expected to be effective in increasing Taxpayers’ legal awareness, which will automatically be effective in increasing revenue from the tax sector. This research aims to analyze to determine the effectiveness of the Tax Amnesty Volume 1 Program in increasing the legal awareness of Taxpayers in Pematangsiantar City. This research is a type of normative research, using a holistic normative juridical method, using a primary data and secondary data. The data obtained was analyzed deductively qualitatively, which was further analyzed based on legal norms and Theory of Legal Effectiveness which is synergistic with the Theory of Legal Awareness. The results of the research concluded that the Tax Amesty Program Volume 1 in Pematangsiantar City had not been effective in increasing Taxpayers’ legal awareness, for which 2 (two) solutions were proposed regarding these legal facts.
Co-Authors Buyung Buyung, Buyung Damanik, Haris Damanik, Harry Yusack Dimitrio Doloksaribu, Sulastri Elpina Elpina, Elpina Ester Ria Aurora Hermes, Christian Daniel Hutasoit, Arianto Suhardhiman Malau, Sisca Juita Marpaung, Bonar Naldo, Rony Andre Christian Samosir, Elida Saragih, Hisarma Saragih, Jef Rudiantho Sigiro, Ronald Alex Firdaus Sitinjak, Juni Irianti Sitorus, Dion Yoas Situmorang, Andrio Ummu Harmain, Ummu