Vic, Binsar Jon
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Effectiveness of Fiscal Criminal Law Enforcement in Handling Criminal Acts in the Taxation and Customs Sector N., Anggiat Ris Hardinata; Vic, Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25477

Abstract

Fiscal criminal law enforcement has a strategic role in protecting the fiscal interests of the state, especially in the taxation and customs sectors which are the main sources of state revenue. This study aims to analyze the effectiveness of fiscal criminal law enforcement in handling criminal acts that are detrimental to state revenue, with a focus on the provisions stipulated in the Law on General Provisions and Tax Procedures (UU KUP), the Law on Harmonization of Tax Regulations (UU HPP), and the Customs Law. The research method used is a normative legal approach with an analysis of relevant laws and court decisions. The results indicate that although there have been quite comprehensive regulations, there are still challenges in coordination between law enforcement agencies, gaps between administrative and criminal sanctions, and obstacles to proof. Therefore, it is necessary to strengthen the law enforcement mechanism and harmonize regulations to improve the effectiveness of handling fiscal crimes as a whole.
Normative Study of the Inconsistency of the Supreme Court Circular Letter Number 2 of 2019 with Statutory Regulations in Bankruptcy Filing by Workers Nugraha, Lingga; Vic, Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25479

Abstract

This research is motivated by the dualism of considerations and decisions of judges in addressing bankruptcy applications filed by workers, which prompted the Supreme Court to issue Supreme Court Circular Letter Number 2 of 2019. This study aims to analyze the legal problems in terms of substance in the circular letter as a legal basis for workers filing for bankruptcy. The method used is normative legal research with a statutory and a conceptual approach. The research results indicate that there are several legal problems in the substance of the Supreme Court Circular Letter Number 2 of 2019, including inconsistencies with the concept of bankruptcy in applicable laws and regulations, potential violations of absolute authority between the Commercial Court and the Industrial Relations Court, and the emergence of a legal vacuum that has an impact on legal certainty and protection for workers as creditors. The findings of this study have significant implications for both legal practice and policy. Firstly, the inconsistency in the application of bankruptcy law for workers creates confusion and limits workers' rights, undermining their ability to access timely justice. Furthermore, the legal vacuum caused by the circular letter highlights the need for clearer legislation to align judicial practices with constitutional rights. The study calls for a revision of SEMA Number 2 of 2019 to ensure workers are granted equal legal protections and access to bankruptcy processes, strengthening their bargaining position and guaranteeing their rights as creditors. Additionally, this research could guide lawma.
Reconstructing Ownership and Legal Certainty of Land Experiencing Liquefaction to Protect Community Rights Antoni, Antoni; Vic, Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 6 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i5.25480

Abstract

This study aims to examine the impact of liquefaction on land ownership status and reconstruction strategies that can be applied to ensure legal certainty and protection of the rights of affected communities. The liquefaction phenomenon that causes physical changes to the land can eliminate land boundaries and ownership documents, creating legal challenges in determining the status of land ownership after a disaster. The research discusses the laws and regulations governing destroyed land and the land rights elimination based on Government Regulation Number 18 of 2021, as well as the role of the National Land Agency (BPN) in land reconstruction through systematic registration and land redistribution. This study also identifies the importance of mapping technology and participatory approaches in land reconstruction to overcome administrative difficulties and ownership conflicts and provides policy recommendations to ensure the protection of community rights after a liquefaction disaster.
Analysis of the Phenomenon of Criminal Acts Involving Minors and its Impact on Law Enforcement at the Kayong Utara Police, West Kalimantan Susanto, Robertus Hadi; Vic, Binsar Jon
Devotion : Journal of Research and Community Service Vol. 6 No. 6 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i6.25482

Abstract

The phenomenon of criminal acts involving minors in Indonesia, especially in the Kayong Utara Police area, West Kalimantan, has become a serious concern in the context of law enforcement. Cases involving children as perpetrators or victims of criminal acts pose a challenge to the justice system, given the differences in the legal treatment of children and adults. This study aims to analyze the forms of criminal acts involving minors in the area, as well as their impact on law enforcement, both in terms of the implementation of child protection regulations and applicable legal procedures. Through this study, it is expected to find a solution to increase the effectiveness of law enforcement and provide maximum protection for children involved in criminal acts.