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Ambo Esa
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Tinjauan Hukum Pelaksanaan Pemungutan Pajak Progresif Kendaraan Bermotor di Kabupaten Jeneponto (Studi Kasus di SAMSAT Kabupaten Jeneponto) Abd. Basir; Ambo Esa; Abdul Rais
Pledoi Law Jurnal Vol. 3 No. 01 (2025): Pledoi Law Jurnal
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ABSTRACT: This study aims to analyze the implementation of progressive motor vehicle tax collection in Jeneponto Regency and identify obstacles faced. Using a qualitative approach, data were collected through interviews and observations at the local Samsat office. Results show that progressive tax applies when a person owns two or more cars, with higher rates for additional vehicles. Challenges include limited tax guidance, regulatory inconsistencies, and weak law enforcement. Improving coordination, regulation consistency, and enforcement is needed to enhance tax collection effectiveness. ABSTRAK: Penelitian ini bertujuan menganalisis pelaksanaan pemungutan pajak progresif kendaraan bermotor di Kabupaten Jeneponto dan mengidentifikasi hambatan yang dihadapi. Data dikumpulkan melalui wawancara dan observasi di kantor Samsat setempat dengan pendekatan kualitatif. Hasil menunjukkan pajak progresif dikenakan bagi wajib pajak yang memiliki dua atau lebih mobil dengan tarif lebih tinggi untuk kendaraan tambahan. Hambatan meliputi minimnya pembinaan pajak, ketidakkonsistenan regulasi, dan lemahnya penegakan hukum. Diperlukan peningkatan koordinasi, konsistensi regulasi, dan penegakan hukum agar pemungutan pajak lebih efektif.
Tinjauan Yuridis Tindak Pidana Pemalsuan Akta Cerai (Putusan PN Makassar Nomor: 1469/Pid.B/2022/PN. Mks) Ambo Esa; Andi Tanwir Mappanyukki; Gazali Kasan, A. Muh. Wildan
Pledoi Law Jurnal Vol. 2 No. 01 (2024): Pledoi Law Jurnal
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ABSTRACT: Forgery of a divorce certificate allows the court to impose a criminal sentence because it is included in the group of fraud crimes in which a person provides a description of the state of the letter as if it were genuine or the truth was in his possession, as has happened in the case of forgery of a divorce certificate. Therefore, this research was conducted with the following objectives: 1). Knowing the application of material criminal law to the crime of forgery of divorce certificate in decision number 1469/Pid.B/2022/PN Mks; 2). Knowing the legal considerations of judges in sentencing the criminal act of forgery of divorce certificate in decision number 1469/Pid.B/2022/PN Mks. This research is categorized as empirical normative legal research with a statute approach and case approach. ABSTRAK:  Pemalsuan akta cerai memungkinkan pengadilan menjatuhkan vonis pidana karena masuk dalam kelompok kejahatan penipuan yang seseorang memberikan uraian mengenai keadaan surat seolah-olah asli atau kebenaran itu dimilikinya sebagaimana yang telah terjadi pada kasus pemalsuan akta cerai. Sehingga penelitian ini dilakukan dengan tujuan: 1). Mengetahui penerapan hukum pidana materil terhadap tindak pidana pemalsuan akta cerai dalam putusan nomor 1469/Pid.B/2022/PN Mks; 2). Mengetahui pertimbangan hukum hakim dalam menjatuhkan hukuman terhadap tindak pidana pemalsuan akta cerai dalam putusan nomor 1469/Pid.B/2022/PN Mks. Penelitian ini kategori penelitian hukum normatif empiris dengan pendekatan masalah yang dipakai ialah statute approach (pendekatan perundang-undangan) dan case approach (pendekatan kasus).
Tinjauan Yuridis Putusan Hakim Terhadap Perkara Tindak Pidana Perdagangan Orang (Putusan No.523/Pid.Sus/2022/Pn.Mks) Amiruddin Lanurung; Ambo Esa; Ilan, Riswedi
Pledoi Law Jurnal Vol. 2 No. 02 (2024): Pledoi Law Jurnal
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ABSTRACT: So this research was conducted with the aim of knowing the application of material criminal law and the judge's consideration in imposing criminal sanctions for traffickers in verdict number: 523/Pid.Sus/2022/PN.Mks. This research is categorized as empirical normative legal research with the problem approach used is empirical juridical. Data obtained by means of interviews and documentation, sourced from primary, secondary and tertiary legal materials. Data analysis is done by inductive and deductive methods. The results showed that the application of material criminal law in accordance with Article 12 of the Trafficking in Persons Act with a minimum sentence of 3 years and a maximum sentence of 15 years imprisonment in Decision Number: 523/Pid.Sus/2022/PN.Mks was appropriate. The judge's consideration in imposing criminal sanctions is to look at the criminal offence, the provisions of criminal sanctions applied in the law, the prosecutor's indictment, the defendant's testimony, witness testimony, evidence and articles in the criminal law regulations and the facts revealed in the trial.   ABSTRAK: Sehingga penelitian ini dilakukan dengan tujuan untuk mengetahui penerapan hukum pidana materil dan pertimbangan hakim dalam menjatuhkan sanksi pidana bagi pelaku perdagangan orang pada putusan nomor: 523/Pid.Sus/2022/PN.Mks. Penelitian ini kategori penelitian hukum normatif empiris dengan pendekatan masalah yang dipakai ialah yuridis empiris. Data diperoleh dengan cara wawancara dan dokumentasi, bersumber dari bahan bahan hukum primer, sekunder maupun tersier. Analisis data yang dilakukan adalah dengan metode induktif dan deduktif. Hasil penelitian menunjukan bahwa penerapan hukum pidana materil sesuai pasal 12 Undang-Undang Tindak Pidana Perdagangan Orang dengan ancaman hukuman minimal 3 tahun dan maksimal 15 tahun penjara pada putusan Nomor : 523/Pid.Sus/2022/PN.Mks telah sesuai. Pertimbangan hakim dalam menjatuhkan sanksi pidananya ialah melihat pelanggaran pidananya, ketentuan sanksi pidana diterapkan dalam undang-undang, dakwaan jaksa penuntut  umum, keterangan terdakwa, keterangan saksi, barang-barang bukti dan pasal-pasal dalam peraturan hukum pidana dan fakta-fakta yang terungkap dalam persidangan.