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All Journal Jurnal Pengabdian West Science West Science Law and Human Rights
Aprianti, Indri
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Humanities Decision Sciences, Operations Research & Management Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peran Jaksa Sebagai Dominus Litis Dalam Perkara Tindak Pidana Korupsi di Kejaksaan Tinggi DKI Jakarta Aprianti, Indri
Jurnal Pengabdian West Science Vol 4 No 06 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i06.2197

Abstract

Kegiatan pengabdian melalui magang di Kejaksaan Tinggi DKI Jakarta dengan terfokus pada peran jaksa dalam tindak pidana korupsi, merupakan bentuk pengabdian yang penting dilakukan terkhusus bagi mahasiswa hukum, karena kegiatan ini merupakan sarana aktualisasi diri untuk mengaplikasikan teori-teori yang diperoleh selama perkuliahan dalam praktik nyata. Selain itu, mahasiswa juga mendapatkan banyak pengalaman secara langsung dalam pelaksanaan tahapan hukum khususnya dalam proses penyidikan dan penuntutan tindak pidana korupsi. Metode yang digunakan dalam penulisan ini adalah menggunakan metode pengambilan data observasi dengan cara mengamati secara langsung suatu objek atau peristiwa. Selama magang, penulis terlibat dalam berbagai kegiatan yang mencakup pemeriksaan saksi dan terdakwa, pelaksaan tahap II, menyusun surat dakwaan dan surat tuntutan, melakukan telaah kasus, mengikuti tahapan praperadilan dan juga prapenuntutan. Pengalaman ini memungkinkan penulis untuk memahami secara langsung proses hukum yang melibatkan jaksa sebagai penuntut umum dan penyidik.
Faketing of Evidence of Tax Invoice That Has Damage to State Revenue (Number : 131/Pid.Sus/2018/PT SMG) Aprianti, Indri; Nuralam, Muhamad Eko; Hidayatullah, M Taufik; Oktavia, Putri Erna; Wulandari, Yuni
West Science Law and Human Rights Vol. 1 No. 01 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The term fictitious tax invoice is also known as an illegitimate tax invoice. According to the Director General of Taxes Circular Number 32/PJ/2010, an invalid tax invoice is a tax invoice that is not based on an actual transaction, and is issued by an entrepreneur who has not been confirmed as a taxable entrepreneur. The term fictitious tax invoice is also known as an illegitimate tax invoice. According to the Director General of Taxes Circular Number 32/PJ/2010, an invalid tax invoice is a tax invoice that is not based on an actual transaction, and is issued by an entrepreneur who has not been confirmed as a taxable entrepreneur. Tax Criminal Case in Blitar District Court Decision No. 556/Pid.B/2013/PN. Found in the indictment given the element of forgery of tax invoices committed by the Defendant, For this reason, according to the author, it is necessary to explain the indictment. The results of the analysis from the authors of the paper stated that in this tax invoice falsification case, the judge's decision against the defendant was considered wise and appropriate but different from the public prosecutor in fact it was still not in accordance with the case.
Co-Authors Hidayatullah, M Taufik Nuralam, Muhamad Eko Oktavia, Putri Erna Yuni Wulandari