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All Journal USU LAW JOURNAL Jurnal Ius Constituendum JURNAL MERCATORIA Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Ilmiah Penegakan Hukum Jurnal Darma Agung LEGAL BRIEF International Journal Reglement & Society (IJRS) Iuris Studia: Jurnal Kajian Hukum NOMOI Law Review Jurnal Al-Hikmah JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana Law_Jurnal Suloh : Jurnal Fakultas Hukum Universitas Malikussaleh Locus Journal of Academic Literature Review Jurnal Pencerah Bangsa Mahadi : Indonesia Journal of Law INSPIRING LAW JOURNAL

Sunarmi, Sunarmi

Fakultas Hukum Universitas Sumatera Utara

Author-ID : 881964

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Analisis Hukum Terhadap Kewenangan Otoritas Jasa Keuangan Dan Kementerian Koperasi dan Usaha Kecil dan Menengah Dalam Pengawasan Lembaga Keuangan Mikro Berbentuk Koperasi Diah Ayu Oktriningsih; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.507 KB)

Abstract. Indonesian’s economic development are keep growing and it made various regulatory agencies which have authorization to supervise a financial institution. Financial Services Authority (Otoritas Jasa Keuangan as known as OJK) exist as the institution which have the authority to regulate, supervise, and investigate a financial institution. The main issue for this research is about the authority of OJK in supervising Micro Financial Institution (Lembaga Keuangan Mikro as known as LKM) of Cooperation, meanwhile cooperation legal entity scouted and supervised by Ministry of Cooperation and Small and Medium Enterprises. This research is normative legal research through library research and field research and also through study of document as the data collection technique. The Data analysis is by using qualitative method of analysis. The data used in this research is secondary data source with primary legal material, they are: Law number 25 of 1992 about Regulation of Cooperation, Law number 21 of 2011 about Financial Service Authority, and Law number 1 of 2013 about Micro Financial Institution. The result of the research can be known that OJK under the Law number 21 of 2011 about Financial Service Authority has the functions, duties, and authority of arrangement, supervision, inspection, and investigation of financial institution. OJK supervising LKM of Cooperation based on attribution authority and as Lex specialist based on Law number 1 of 2013 about Micro Financial Institution and on the implementation referred to Regulation of Financial Services Authority number 14/POJK.05/2014 about The Development and Supervision of Micro Financial Institution. Ministry of Cooperation and Small and Medium Enterprises is not supervising LKM of Cooperation and only carrying the affirmation of Cooperation itself as the legal entity. Business activities of LKM are fully the authority of OJK in granting business license, coaching, supervising, and inspection and financial investigation. The authority of OJK in supervising LKM of Cooperation is not against Law number 25 of 1992 about Regulation of Cooperation and Ministry of Cooperation and Small and Medium Enterprises Regulation number 17/Per/M.KUKM/IX/2015 about Supervising Cooperation and or with other legislation about Cooperation. Keywords: OJK, Financial Services Authority, Small and Medium Enterprises, Micro Financial Institution,

Keputusan Yang Mempengaruhi Wajib Pajak Untuk Mengajukan Sengketa Perpajakan Ke Pengadilan Pajak Mayanti Mandasari Sitorus; Budiman Ginting; Sunarmi Sunarmi; Tengku Keizerina Devi
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.095 KB)

Abstract. The existence of Tax Court is stipulated in Law No. 14/2002 on Tax Court which has the authority to check and hand down a verdict on tax dispute. Tax which is stipulated legally has coercion because it contains administrative and criminal sanctions imposed on taxpayers who do not report to tax authorities each month. It seems that many taxpayers who avoid their responsibility which bring about dispute between tax authorities and taxpayers.Tax dispute in taxation is a dispute between tax payers or tax guarantor and tax authorities as the result of the verdict which can be appealed to Tax Court according to the Tax Law, including lawsuit on the implementation of billing according to law on tax billing with forced letter. The research used juridical normative referred to legal norms and principles in legal provisions and court’s verdict, This law emphasizes on secondary data by studying and legal principles related to the position of tax court and legal remedy in settling tax dispute.The settlement of tax dispute consists of two kinds: appeal done based on Notice on Objection and lodged lawsuit on another verdict, besides the other objections and the verdicts related to tax billing and some factors which influence taxpayers to file tax dispute to the Tax Court. Keywords: taxpayers, tax dispute, tax court

Kepastian Hukum Dalam Pemungutan Retribusi Parkir Berdasarkan Peraturan Daerah Kota Binjai Nomor 04 Tahun 2011 Tentang Retribusi Jasa Umum Dara Qurratu’ Aini Yusuf; Budiman Ginting; Sunarmi Sunarmi; Mirza Nasution
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.133 KB)

Abstract. Regional retribution policy is implemented based on principles of democracy, equity, and justice, also on the role of society and accountability regarding regional potentials. The implementation of retribution collection for public service in regional government, particularly in Binjai Municipality, is based on the Regulations of Binjai Municipality No. 4/2011 on Retribution for Public Service. The results of the research demonstrate that the juridical regulations of the retribution collection for parking in Binjai is grounded on the Regional Government Regulations No. 4/2011 stating that it is collected based on the road class and vehicles parked at the public roadside. The higher the road class is and the more wheels the vehicles have, the higher the parking tariff is charged to the retribution payers for the parking service. The retribution collection for parking in Binjai is implemented in accordance with the Regional Government Regulations No. 4/2011 stipulating that the retribution collection for parking at public roadside is performed by parking management, either individually or by company who make a contract with the Technical Implementer of Parking Department as the parking management of Transportation Department in Binjai who gives mandates for parking. The policy issued by Binjai Municipality to overcome the obstacles in determining annual parking target which is too high and unrealistic is by submitting an application for reconsideration of parking target every year. Keywords: Retribution Collection for Parking, Regional Government Regulation, Binjai

WANPRESTASI PENJUAL TERKAIT KESALAHAN DALAM PEMBAYARAN JUAL BELI TANAH DAN RUMAH (STUDI PUTUSAN MAHKAMAH AGUNG Nomor : 68/Pdt.G/2015/PN.Cbn) Sri Endhayani Ginting Suka; Sunarmi Sunarmi; Hasim Purba
Suloh:Jurnal Fakultas Hukum Universitas Malikussaleh Vol 9, No 1 (2021): Suloh:Jurnal Fakultas Hukum Universitas Malikussaleh, April 2021
Publisher : Program Studi Magister Hukum Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/sjp.v9i1.4804

The case begins when someone buys a building from Defendant 1(Director of PT. Indojaya Pan Pratama). The price is paid through the company’s manager on behalf of the defendant1. The plaintiff buys the house by installment with a contract that when the price has been paid off, the certificate of the land and the building on it will be made. According to the contract, after the installment has been paid off by the plaintiff, the company has to hand in the certificate, but the fact is that it defaults. The research used juridical normative method by conducting library research while secondary data were obtained from primary, secondary, and tertiary legal materials. The result of the normative research shows that the liability of a property developer who defaults toward a buyer is that he is required to be liable for compensating for all costs, interest, and fine which have been expended on the price of land and building which have been sold to a buyer through the court. The seller can be sued due to any violation of breaching a contract as it is stipulated in Article 1320 of the Civil Code.

POLITIK HUKUM JANGKA WAKTU PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG DI INDONESIA Sumurung P Simaremare; Bismar Nasution; Sunarmi Sunarmi; Edy Yunara
Jurnal Ius Constituendum Vol 6, No 1 (2021): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jic.v6i1.2915

Adanya penelitian ini untuk menganalisa penetapan batas waktu penyelesaian perkara pembayaran utang yang berlatar belakang politik hukum. Sejak UUKPKPU diundangkan 16 tahun yang lalu, perkembangan UUKPKPU sangat rapuh, sehingga penelitian ini sangat diperlukan. Menghadapi tantangan perekonomian nasional saat ini, pelaku usaha dan pakar hukum mengkritisi UUKPKPU terlalu singkat. Selain itu, adanya periode ini masih membuka ruang bagi kreditor dan debitur untuk melakukan fraud. Berdasarkan studi hukum normatif, kesimpulan yang didapakan yaitu: 1) Secara hukum, ketentuan Indonesia yang ditangguhkan mengenai kewajiban pembayaran utang diawasi oleh UUKPKPU. Pada prinsipnya PKPU sendiri dianggap dapat meringankan keterlambatan pembayaran hutang debitur. Harapan debitur memperoleh penghasilan yang cukup untuk melunasi seluruh utangnya dalam waktu yang relatif singkat; 2) baik kreditur dan debitur dalam Kerangka PKPU Pemberian waktu yang sangat singkat untuk penyelesaian kesepakatan damai kedua belah pihak dapat menyebabkan kedua belah pihak ingin mencapai kesepakatan perdamaian yang kurang optimal.

Analisis Pembuktian Terbalik Pada Tindak Pidana Pencucian Uang (Studi Putusan MA NO. 1454 K/PID.SUS/2011; PUTUSAN MA NO. 537 K/PID.SUS/2014; PUTUSAN MA NO. 336 K/PID.SUS/2015) Hanifah Azizah; M. Hamdan M. Hamdan; Mahmud Mulyadi; Sunarmi Sunarmi
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 1 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

TPPU (Money Laundering Criminal Act) is regulated in Law 8/2010 on Prevention and Eradication of TPPU. The research was focused on TPPU which corruption as its principle criminal act, Its Law enforcement by using reversal of the burden of proof. The research used juridical normative and descriptive analytic method. The data were gathered by conducting library research and analyzed qualitatively, and the conclusion was drawn deductively, from general to specific. The purposes of this research is to know about the regulation on reversal of the burden of proof in Law on TPPU and the implementation of reversal of the burden of proof in TPPU in the Supreme Court’s Rulings No. 1454 K/ Pid.Sus/2011, No. 527 K/ Pid.Sus/2014, and No. 336K/ Pid.Sus/2015, and how about the obstacles and their solution for reversal of the burden of proof in the case of TPPU. Reversal of the burden of proof should be applied in the level of investigation because TPPU is an extraordinary crime so that extraordinary treatment should also be applied since TPPU has great impact on the State’s economic condition. Therefore, TPPU should have shortcut in its process so that the State’s loss can optimally (effectively and efficiently) be solved.

Kewenangan Kurator Dalam Pengurusan Dan Pemberesan Harta Pailit Dalam Hal Negara Sebagai Kreditor Preferen Venia Utami Keliat; Sunarmi Sunarmi; Bismar Nasution; T. Devi Keizerina Azwar
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

In handling and settling of bankruptcy debtor wealth is carried out by the curator under the supervision of a judge with the main objective of using the sale of these assets to pay all debts of the bankrupt debtor proportionally (prorate parta) and based on the structure. The existence of a state towards a bankrupt company in collecting tax which is a state right. With the Constitutional Court Verdict No. 67 / PUU-XI / 2013 results in uncertainty. Which should be paid first, tax debt or labor wages. Therefore a problem arises namely what is the responsibility of the curator in handling and settlement of bankrupt assets, how Law Number 37 of 2004 Concerning Bankruptcy and Delaying Obligations of Debt Payment in protecting the duties of the curator in terms of handling and settlement bankrupt assets, how is the State's position as the preferred creditor after the Constitutional Court's verdict No. 67 / PUU-XI / 2013. The type of writing method applied in this research is normative legal research. The method of approach used is the method of legislation approach using primary, secondary and tertiary legal materials. The data needed is collected by means of library research and field research by conducting interviews and then analyzed by qualitative deductive analysis methods to produce descriptive data. Based on the results of the study it can be concluded that the. The curator cannot be punished if he has carried out his duties according to the Judge's provisions. The dispute over the right to precede only arises when there are bills for labor wages and tax debts all at once.

Penerapan Peraturan Menteri Keuangan Nomor 184/PMK.03/2015 Tentang Pemeriksaan Terkait Pengajuan Restitusi Pajak (Studi : CV. AA) Ivan Jovi Hutauruk; Budiman Ginting; Sunarmi Sunarmi; Jelly Leviza
Jurnal Ilmiah Penegakan Hukum Vol 8, No 1 (2021): JURNAL ILMIAH PENEGAKAN HUKUM JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jiph.v8i1.4564

Taxes are state revenues that have a very important role in supporting the country's economy, which is used in state financing for the purpose of community welfare. In general, tax restitution relates to the right of the taxpayer to get a refund of the tax paid. The term tax restitution is contained in Law No. 16 of 2009 concerning General Tax Provisions (UU KUP). The purpose of this study is to answer legal issues related to tax refunds related to the regulation of the Minister of Finance. The research method used is normative juridical. Research result. Legal protection of the rights of taxpayers as can be interpreted as an effort to protect taxpayers from arbitrary acts of government in the field of taxation and regulation of administrative procedures so that taxpayers can receive their rights Conformity with the implementation of Regulation of the Minister of Finance Number 184 / PMK.03 / 2015 concerning Governance Examination method by exercising the authority of the tax authorities

PERANAN DINAS PERHUBUNGAN TERHADAP PENGUASAAN SEMENTARA ATAS KENDARAAN RODA EMPAT DALAM HAL PELANGGARAN PARKIR DI KOTA MEDAN Suhdi Maulana Nst; Sunarmi Sunarmi; Utary Maharany Barus
Jurnal Darma Agung Vol 29 No 3 (2021): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v29i3.1215

Tujuan Penelitian ini untuk mengetahui tiga hal, Untuk mengetahui peranan dan tanggung jawab Dinas Perhubungan terhadap penguasaan sementara atas kendaraan roda empat dalam hal pelanggaran parkir di Medan. Kedua, untuk melihat apa saja yang menjadi kendala untuk pelaksanaan penguasaan sementara atas kendaraan roda empat dalam hal pelanggaran parkir di Kota Medan, dan Ketiga, untuk mengetahui tindakan yang diperbuat oleh Dinas Perhubungan dalam mengatasi permasalahan parkir liar di Kota Medan. Jenis penelitian ini menggunakan ialah penelitian hukum normatif ini bersifat penelitian deskriptif kualitatif. Data yang diambil ialah bahan sekunder yang relevan di dalam masalah penelitian ini. Sumber dan jenis statistik dalam hal ini penelitian adalah data sekunder yang diperoleh dari bahan penelitian berupa bahan-bahan pidana, yang meliputi dari bahan-bahan hukum primer, sekunder, dan tersier. Hasil penelitian menunjukan bahwa 1)kedudukan dan kewajiban Departemen Perhubungan untuk menderek mobil roda empat adalah bahwa Departemen Perhubungan wajib memposting pemberitahuan tertulis kepada pemilik mobil dalam waktu 1x24 jam 2) Kendala yang mungkin sering dialami pada beberapa titik sosialisasi liputan penarikan diselesaikan melalui Dinas Perhubungan Kota Medan. Meliputi : Tidak banyak ahli, khususnya di bidang IT dan komunikasi; Kurangnya kemampuan dan catatan tentang contributor dari Dinas Perhubungan Kota medan; Kurang Kehati-hatian akibat parkir di bahu jalan; Minat masyarakat masih rendah terhadap liputan penarikan yang dilakukan Dinas perhubungan Kota Medan; Ada kepercayaan masyarakat terhadap rambu-rambu pengunjung; dan Minimnya anggaran yang dimiliki melalui sarana jalan Dinas Perhubungan, agar mobil derek tidak lagi sesuai dengan keinginan di dalam kawasan 3) Upaya dan pergerakan yang dilakukan melalui sarana Dinas Perhubungan dalam mengatasi perpakiran Pelanggaran di Kota Medan adalah menyebarluaskan fakta kepada masyarakat luas tentang Peraturan Walikota” Medan Nomor 70 Tahun 2017”

Tanggung Jawab dan Tata Kelola Perseroan Perorangan Sebagai Badan Hukum Baru di Indonesia Imastian Chairandy Siregar; Sunarmi Sunarmi; Mahmul Siregar; Detania Sukarja
Locus Journal of Academic Literature Review Volume 1 Issue 1 - May 2022
Publisher : LOCUS MEDIA PUBLISHING

Perseroan perorangan merupakan suatu badan usaha yang baru di Indonesia bersifat kepemilikan tunggal, artinya pemilik perseroan perorangan akan menjalankan sekaligus mengawasi perseroan, demikian pula tidak menutup kemungkinan akan berdampak kepada suatu penyelewengan dalam tanggungjawab dan tata kelola dalam hal kepengurusan entitas bisnis perseroan perorangan. untuk itu penelitian ini bertujuan untuk menganalisis dan menjelaskan pertanggungjawaban dan tata kelola perseroan perorangan sebagai badan hukum baru di Indonesia. Jenis penelitian yang digunakan dalam adalah penelitian hukum yuridis normatif. Sifat penelitian ini adalah deskriptif. Data yang digunakan terdiri dari data sekunder yang dikumpulkan dengan teknik studi pustaka (library research). Berdasarkan hasil penelitian perseroan perorangan memiliki suatu pertanggungjawaban yang terbatas pada nilai sahamnya sebagaimana prinsip limited liability, artinya memiliki tanggungjawab dan hak kewajiban atas perbuatan hukumnya sendiri, namun juga memuat doktrin piercing the corporate veil yang menghapuskan pertanggungjawaban terbatas tersebut jika terdapat tindakan tertentu dari organ perseroan yang menyebabkan gugurnya tanggung jawab terbatas tersebut. Mengenai tata kelola perseroan perorangan memiliki pengaturan untuk mewajibkan direksi melaksanakan tata kelola perseroan perorangan dalam bentuk kewajiban untuk membuat dan melaporkan laporan keuangan kepada menteri.

Co-Authors Aben Bintang Manondang Situmorang Ade Nona Halawa Ade Yuliany Siahaan Adi Saputra Adji Suryapranata Agnest Elga Margareth Agung Anugrah Lubis Agusmidah Agusmidah Aida Nur Hasanah Alemina Alemina Aloysius Supriyadi Alvi Syahrin Alvi Syahrin Alvi Syahrin Alvi Syahrin Alvi Syahrin Amanda Serena Andreas Iriando Napitupulu Anthonius Ginting Arfin Fachreza Ashri Azhari Baeha Aulia Annisa Bagus Firman Wibowo Balqis Siagian Bismar Nasution Bismar Nasution Bismar Nasution BUDIMAN GINTING Chandra Purnama Charles Silalahi Citra Valentina Nainggolan Dara Qurratu’ Aini Yusuf Dede Aquari Irawan Surbakti Dedi Harianto Delfani Febryana Lubis Deliana Simanjuntak Dezky Muji Setyo Diah Ayu Oktriningsih Dwi Putri Rezky Sihite Edi Yunara Ediwarman Ediwarman Edy Ikhsan Edy Suranta Tarigan Edy Yunara Efendi Tambunan Ekaputra Ekaputra Ekaputra, Mohammad Endame Suranta Ginting Eri Lukmanul Hakim Pulungan Faisal Akbar Faisal Akbar Nasution Faisal Anshari Dwana Fatimah Islamy Nasution Ferawati Br.Tarigan Fernando Enrico Fermi Partahi Finita Serena Hutabarat Fitri Yanni Dewi Siregar Frans B.S. Siagian Frengky Manurung Gusfen Alextron Simangunsong Hady Saputra Siagian Hanifah Azizah Hasim Purba Hasim Purba Hasim Purba Hasim Purba Hasim Purba Hasyim Purba Hendra Adiwijaya Hendra Eko Triyulianto Hermoko Febriyanto Ilham Rohjadina Iman Rahmat Gulo Imastian Chairandy Siregar Indah Chairani Saragih Indra Sakti Iqbal Ramadhan Satria Prawira Ismawansa Ismawansa Ivan Jovi Hutauruk Jelly Leviza Jenda Riahta Silaban Jhordy M.H. Nainggolan Jimmy Donovan Joharlan Hutagalung Juni Kristian Telaumbanua Jusmadi Sikumbang Kamaluddin Pane Keizerina Devi Keizerina Devi Azwar Kristi Emelia Pasaribu Kuo Bratakusuma Laurentia Ayu Kartika Putri Lisa Andriansyah Rizal M Febriyandri Satria M Yamin Lubis M. Adityo Andri Cahyo Prabowo M. Ekaputra M. Hamdan M. Hamdan M. Ichsan Rouyas Sitorus M. Ulul Azmi Madiasa Ablisar Madiasa Ablisar Madiasa Ablisar Madiasa Ablisar Mahmud Mulyadi MAHMUL SIREGAR Manambus Pasaribu Maranatha Purba Marlina Marlina Marlina, Marlina Martuasah Tobing Mayanti Mandasari Sitorus Melati Fitri Mhd Edwin Prananta Surbakti Mirza Nasution Muhammad Aulia Rizki Agsa Muhammad Ekaputra Muhammad Firdaus Muhammad Hamdan Muhammad Haris Muhammad Hendra Razak Muhammad Husairi Muhammad Iqbal Muhammad Ridwanta Tarigan Muhammad Syarif Muhammad Zhafran Nanda Lucya Gultom Nanin Aprilia Fitriani Novrilanimisy Novrilanimisy Nur Istiono Nurjannah Siregar O.K Saidin Omar Akbar Aldian Pinem Prayogo Hindrawan Putra Rizki Akbar Rachmat Aribowo Rahmat Anshar Hasibuan Ridho Ansari Simanjuntak Rina Alamanda Nasution Robert, Robert Ruben Tambunan Rudi Haposan Siahaan Rudy Rudy Rumondang Hotmayuliance N Runtung Runtung Selatieli Zendrato Sheila Miranda Hasibuan Simon Simon Sinulingga, Tommy Aditia Sondy Raharjanto Sri Endhayani Ginting Suka Sudarma Setiawan Suhaidi Suhaidi Suhaidi Suhaidi Suhdi Maulana Nst Suherman Nasution Sukarja, Detania Sukses M. P. Siburian, Sukses M. P. Sumurung P Simaremare Suranta Ramses Tarigan Surtan Harista Muda Hasibuan Surya Ari Wibowo Susi Muliyanti Sutan Sinomba Parlaungan Harahap Sutiarnoto Sutiarnoto Sutiarnoto Sutiarnoto Syafruddin Kalo Syafruddin Sulung Hasibuan T Keizerina Devi Azwar T. Devi Keizerina Azwar T. Keizerina Devi Azwar Tamiarisa Amanda Fasa Rambe Tan Kamello Taryono Raharja Taufik Taufik Tedi Franggoes Andri Siburian Tengku Keizerina Devi Teuku Fathir Mustafa Tri Murti Lubis Tumpal Utrecht Napitupulu Tunggul Yohannes Ucox Pratua Nugraha Utari Maharany Barus Utary Maharani Barus Utary Maharany Barus Venia Utami Keliat Vina Trinanda Dewi Wahyu Simon Tampubolon Widodo Ramadhana Yahya Ziqra Zam Zam Jamilah Zulkarnain Zulkarnain

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