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Juridical Analysis Of The Implementation Of Criminal Tax Offense Decisions (Case Study: Decision Of Case Number: 387/Pid.Sus/2022/Pn Plg At The Palembang District Court) Yunianto, Ari; Lubis, Muhammad Dhobit Azhary
Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i7.1800

The Harmonization of Tax Regulations Law of 2021 plays a crucial role in strengthening the enforcement of tax crimes in Indonesia. This law prioritizes the recovery of state losses over solely punishing offenders through imprisonment.. Article 44B, paragraph 2a, stipulates that convicts are given the opportunity to make payments to recover state losses, extending this possibility up to the trial stage (HPP Law, 2021). Furthermore, Article 44C, paragraph (1) states that fines as referred to in Article 39 and Article 39A cannot be substituted with imprisonment and must be paid by the convict (HPP Law, 2021).To ensure a deterrent effect on tax offenders—considering the severe impact of tax crimes on state revenues—Article 39, paragraph (1) emphasizes that any person who deliberately commits actions specified in points (a) to (i), resulting in state revenue losses, shall be punished with a minimum prison sentence of six (6) months and a maximum of six (6) years (HPP Law, 2021). The emphasis is on imprisonment without the possibility of probation. As law enforcement officials, judges play a crucial role in the trial process, serving as decision-makers in tax dispute cases. Their role is essential in maximizing the recovery of state revenue losses and ensuring preventive measures. However, in practice, the implementation of tax crime rulings by judges has exhibited errors, leading to legal uncertainty. This, in turn, results in inadequate recovery of state revenue losses and a suboptimal deterrent effect on offenders.

Program Pengembangan Masyarakat: Evaluasi Efektivitas dan Keberlanjutannya di Era Modern Hakim, Lukman; Lubis, Muhammad Dhobit Azhary
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 3 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i3.3022

Penelitian ini bertujuan untuk mengevaluasi efektivitas dan keberlanjutan program pengembangan masyarakat di era modern menggunakan metode kualitatif dengan pendekatan studi literatur atau library research. Seiring dengan perkembangan zaman, program pengembangan masyarakat harus adaptif dan berkelanjutan agar dapat memberikan dampak yang signifikan dan jangka panjang bagi komunitas yang dilayani. Dalam penelitian ini, data diperoleh dari berbagai sumber literatur yang relevan, termasuk artikel jurnal, buku, dan laporan penelitian sebelumnya. Analisis data dilakukan dengan pendekatan deskriptif-analitis untuk mengidentifikasi faktor-faktor yang mempengaruhi efektivitas dan keberlanjutan program tersebut. Hasil penelitian menunjukkan bahwa efektivitas program pengembangan masyarakat dipengaruhi oleh beberapa faktor utama, antara lain partisipasi aktif dari masyarakat, dukungan dari pemerintah dan pihak swasta, serta adanya sumber daya yang memadai. Keberlanjutan program juga sangat dipengaruhi oleh keberhasilan dalam membangun kapasitas lokal, pelibatan komunitas dalam proses pengambilan keputusan, dan keberlanjutan finansial. Selain itu, penelitian ini menemukan bahwa penggunaan teknologi dan pendekatan inovatif dalam pelaksanaan program dapat meningkatkan efektivitas dan keberlanjutan program pengembangan masyarakat. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang bagaimana program pengembangan masyarakat dapat dirancang dan dilaksanakan secara lebih efektif dan berkelanjutan. Implikasi praktis dari penelitian ini adalah perlunya strategi yang lebih komprehensif dan integratif yang melibatkan semua pemangku kepentingan dalam setiap tahap pelaksanaan program. Dengan demikian, program pengembangan masyarakat dapat memberikan manfaat yang lebih besar dan berdampak positif bagi peningkatan kualitas hidup masyarakat di era modern.

PERLINDUNGAN HUKUM TERHADAP ANAK YANG BERHADAPAN DENGAN HUKUM ATAS TINDAK KEKERASAN FISIK DAN PSIKIS DI PENDIDIKAN ISLAM Lubis, Muhammad Dhobit Azhary; Furqoni, Sarah; Anggraini, Tia Ayu
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 7, No 2 (2023): Agustus 2023
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v7i2.2023.486-492

Pada hakikatnya anak tidak dapat melindungi diri sendiri dan berbagai macam tindakan yang menimbulkan kerugian mental, fisik, sosial dalam berbagai bidang kehidupan dan penghidupan.Permasalahan yang diangkat dalam tesis ini adalah pengaturan hukum dan bentuk sanksi yang diberikan terhadap lembaga pendidikan islam sebagai pengelola lembaga atas anak yang berhadapan dengan hukum.Pentingnya proses diversi disadari oleh pembuat undang-undang, dalam Pasal 6 Undang-Undang Sistem Peradilan Pidana Anak disebutkan bahwa tujuan dari diversi adalah untuk mencapai perdamaian antara korban dan anak, menyelesaiakan perkara anak diluar proses pengadilan, menghindarkan anak dari perampasan kemerdekaan, mendorong masyarakat untuk berpartisipasi dan menanamkan rasa tanggung jawab kepada Anak. Sudah menjadi rahasia umum beberapa peristiwa tindak pidana yang terjadi di dunia pendidikan dalam hal ini dunia pendidikan islam, bukan hanya antara guru dengan murid tetapi yang terjadi di salah satu kabupaten di Provinsi Sumatera Utara terjadi kekerasan terhadap anak antara santri senior dengan santri junior yang menewaskan salah satu santri senior di pendidikan islam tersebut.

Introduction of Artificial Intelligence (AI) in The Learning Process for Students of The Law Study Program, Tjut Nyak Dhien University Siregar, Dahris; Sitepu, Karolina; Na’im, Khairun; Setha, Donny; Berutu, Karina Mia; Pradifta, Denni Satria; Sabila, Puji Chairu; Lubis, Indah Sari Liza; Lubis, Muhammad Dhobit Azhary
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 2 (2025): Oktober 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i2.652

The counseling activity "Introduction of Artificial Intelligence (AI) in the Learning Process for Students of the Law Study Program of Tjut Nyak Dhien University" is to improve students' digital literacy as well as their ability to use AI technology to help legal education and research. This activity was carried out with a combination of Community Education, Training, and Science and Technology Diffusion methods, and was attended by fifty students from various semester levels. Significantly, the results of the evaluation showed that students' knowledge of artificial intelligence increased by 88% of participants who managed to master the use of at least three AI devices for legal research, automated citations, and document analysis. In the focus group discussions (FGDs), ninety percent of participants supported the importance of AI in the legal field, and eighty-five percent agreed that AI should be part of the curriculum. The positive result of this activity was the increase in research proposals students started using AI devices in their academic assignments on a regular basis. This aEctivity succeeded in changing students' perspectives and providing the basis for the development of a technology-based curriculum in the Law Study Program.

Juridical Analysis Of The Implementation Of Criminal Tax Offense Decisions (Case Study: Decision Of Case Number: 387/Pid.Sus/2022/Pn Plg At The Palembang District Court) Yunianto, Ari; Lubis, Muhammad Dhobit Azhary
Jurnal Indonesia Sosial Sains Vol. 6 No. 7 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i7.1800

The Harmonization of Tax Regulations Law of 2021 plays a crucial role in strengthening the enforcement of tax crimes in Indonesia. This law prioritizes the recovery of state losses over solely punishing offenders through imprisonment.. Article 44B, paragraph 2a, stipulates that convicts are given the opportunity to make payments to recover state losses, extending this possibility up to the trial stage (HPP Law, 2021). Furthermore, Article 44C, paragraph (1) states that fines as referred to in Article 39 and Article 39A cannot be substituted with imprisonment and must be paid by the convict (HPP Law, 2021).To ensure a deterrent effect on tax offenders—considering the severe impact of tax crimes on state revenues—Article 39, paragraph (1) emphasizes that any person who deliberately commits actions specified in points (a) to (i), resulting in state revenue losses, shall be punished with a minimum prison sentence of six (6) months and a maximum of six (6) years (HPP Law, 2021). The emphasis is on imprisonment without the possibility of probation. As law enforcement officials, judges play a crucial role in the trial process, serving as decision-makers in tax dispute cases. Their role is essential in maximizing the recovery of state revenue losses and ensuring preventive measures. However, in practice, the implementation of tax crime rulings by judges has exhibited errors, leading to legal uncertainty. This, in turn, results in inadequate recovery of state revenue losses and a suboptimal deterrent effect on offenders.

Hilangnya Jaminan Fidusia dalam Perjanjian Kredit dan Konsekuensi Hukumnya Siregar, Dahris; Lubis, Muhammad Dhobit Azhary
Equality : Jurnal Hukum dan Keadilan Vol 3 No 1 (2026): Penguatan Prinsip Tanggung Jawab dan Perlindungan Hak dalam Sistem Hukum Indonesi
Publisher : Yayasan Penelitian Dan Pengabdian Masyarakat Sisi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/equality-jlj.v3i1.499

The withdrawal of the fiduciary guarantee will be affected if the credit agreement's fiduciary guarantee object is destroyed or lost. The purpose of this research is to ascertain the legal implications of fiduciary pledges in credit agreements being lost by taking into account the position of creditors in such a scenario. The issues brought up, examined, and clarified in this study are centered on the application of rules or norms in positive law as it employs a normative research methodology. Primary, secondary, and tertiary legal materials are used in the issue method, which combines a legal and conceptual approach. The study's findings demonstrate that the legal ramifications of a fiduciary guarantee loss arrangement do not absolve the debtor of making the outstanding credit installment payments to creditors. According to the study's findings, fiduciary assurances in credit agreements are essential for providing creditors with legal protection. since the debtor is the object of the guarantees. This implies that should the debtor fail to fulfill their obligations under the credit agreement with fiduciary assurances, in order to ensure the interests of creditors are protected by the law, when attempting to reach a settlement, creditors may seek executorial seizure of the debtor's assets.

TANTANGAN PENEGAKAN HUKUM LINGKUNGAN INDONESIA TERHADAP PENCEMARAN LIMBAH INDUSTRI DALAM IMPLEMENTASI PRINSIP POLLUTER PAYS HUKUMasi Prinsip Polluter Pays Hukum Silitonga, Saritua; Lubis, Muhammad Dhobit Azhary
Jurnal Perspektif Hukum Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Harapan Medan

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

Environmental law enforcement in Indonesia continues to face significant challenges in addressing criminal offenses related to industrial waste pollution. Although the Polluter Pays Principle has been formally incorporated into Indonesia’s environmental legal framework, its practical implementation remains inconsistent and often ineffective in ensuring environmental justice and deterrence. This study aims to examine the enforcement of environmental law in cases of industrial waste pollution by analyzing the extent to which the Polluter Pays Principle is applied within legal and policy discourses. Employing a qualitative approach, this research integrates normative–empirical legal analysis with critical discourse analysis of environmental regulations, court decisions, and policy documents. Data were collected through systematic legal document review and case-based analysis of industrial pollution incidents with criminal and administrative implications. The findings reveal a substantial gap between regulatory norms and enforcement practices, particularly in the allocation of environmental restoration costs to polluters. Moreover, the legal and policy language used in regulatory instruments and judicial reasoning tends to weaken the operational role of the Polluter Pays Principle as a mechanism of environmental accountability. This study underscores the urgency of strengthening environmental law enforcement through regulatory harmonization, consistent sanctioning mechanisms, and the reconstruction of legal discourse toward ecological justice and sustainable development. The results contribute both theoretically and practically to the advancement of environmental governance and law enforcement reform in Indonesia.

Kedudukan Korporasi sebagai Subjek Hukum Pidana dalam Tindak Pidana Pelanggaran Hak Asasi Manusia: Tinjauan terhadap KUHP dan Peraturan Perundang-Undangan Terkait Hasbi, Mhd.; Lubis, Muhammad Dhobit Azhary; Ningrum, Annisa Danti Avrilia; Hamdani, Surya
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1776

This study examines the unresolved legal gap concerning the status of corporations as subjects of criminal law in cases of human rights violations. Although the 2023 Indonesian Criminal Code explicitly recognizes corporations as criminally liable entities through the application of identification theory and corporate culture theory, the Human Rights Court Law still limits liability to individual perpetrators. This disharmony creates uncertainty and weakens efforts to address corporate involvement in serious human rights violations, particularly in cases involving systemic abuses, environmental destruction, and labor exploitation. The objective of this research is to analyze the juridical position of corporations under the 2023 Criminal Code and evaluate the extent to which existing legislation supports or fails to support the enforcement of corporate criminal liability in human rights violations. Using a normative juridical method, this study examines statutory provisions, legal principles, and relevant international instruments, including the United Nations Guiding Principles on Business and Human Rights. The findings show that the 2023 Criminal Code provides a more comprehensive framework for imposing corporate liability, including expanded forms of sanctions and clearer attribution standards. However, the absence of corporate liability provisions in the Human Rights Court Law presents a substantive obstacle to consistent law enforcement. The study concludes that legislative harmonization, strengthened institutional capacity, and the development of specialized procedural mechanisms are essential to ensure accountability for corporations implicated in human rights violations.

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