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JURNAL ILMIAH ADVOKASI
Published by Universitas Labuhanbatu
ISSN : 23377216     EISSN : 26206625     DOI : 10.36987/jiad
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal Ilmiah ADVOKASI adalah jurnal yang dikelola oleh Fakultas Hukum Universitas Labuhanbatu, Sumatera Utara. Jurnal Ilmiah ADVOKASI menerima artikel ilmiah dari hasil penelitian, diterbitkan 2 nomor dalam satu volume setiap bulan pada bulan Maret dan September. Jurnal ini fokus mempublikasi hasil penelitian orisinal yang belum diterbitkan di manapun pada bidang Ilmu Hukum dan aplikasi ilmu Hukum dan Perundang-undangan.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 348 Documents
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ANALISIS YURIDIS PEMBERIAN INSENTIF PAJAK TERHADAP WAJIB PAJAK YANG TERKENA DAMPAK PANDEMI VIRUS CORONA DI KOTA MEDAN Lusia Sirait; Michael Luahambowo; Willy Tanjaya
Jurnal Ilmiah Advokasi Vol 9, No 2 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i2.1965

Abstract

In the event of a worldwide pandemic,the government will of course continue to draft laws to address the problems caused by the corona virus in Indonesia's tax system.Some of its policies,particularlyi nthe area of taxation,are designed to create incentives.Incentives to collect taxes and levies are additional money  offered in exchange for a certain level of performance in enforcing taxes and levies.Government incentives are intended to boost the country's economy.This study uses a descriptive research design and empirical normative research techniques.This research includes some original data,such as source interviews,as well as secondary data,such asprimary,secondary,and tertiary legal publications.The government through the Directorate General of Taxes has developed a reporting system for the use of tax incentives for taxpayers that facilitates reporting.However,there are still many obstacles in its implementation at KPP Pratama Medan,and many taxpayers are not aware of the tax incentives available during theCOVID-19 pandemic.Keywords: Economic Stimulus,Tax Incentives,Corona Virus Pandemi
KONSEP PERTANGGUNGJAWABAN MUTLAK KORPORASI SEBAB KEBAKARAN LAHAN PERKEBUNAN MENGAKIBATKAN ANCAMAN SERIUS Rony Andre Christian Naldo; Mesdiana Purba
Jurnal Ilmiah Advokasi Vol 9, No 2 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i2.2132

Abstract

As a legal subject, in addition to rights holders, corporations are also legal obligations. In carrying out business activities estates, corporations bear a legal obligation to implement the Corporate Governance (Good Corporate Governance / GCG) and the Social Responsibility and Environment (Corporate Social Responsibility / CSR) to the realization of sustainable development. With regard to the legal obligation to implement good corporate governance and CSR activities in the plantation business, the corporation shall not open or tilling the land by burning, as fire plantation corporation can lead to a serious threat to inflict harm the environment. The fact is that on the island of Sumatera, there have been fires on plantations of various corporations resulting in a serious threat, which in Civil Law is an Act Against the Law (PMH) with the consequence of absolute liability to corporations to compensate for environmental losses. This study discusses the concept of absolute corporate accountability because plantation land fires pose a serious threat. This study is prescriptive, using normative legal methods, referring to the legal norms contained in the legislation, using secondary data. This study uses a variety of legal approaches, concepts, legal comparisons, and history. The results of the study concluded that there are 13 (thirteen) concepts related to corporate absolute responsibility because plantation land fires cause a serious threat, and there are still 4 (four) things that are weaknesses.Keywords: Accountability, Corporate, Serious Threats.
PENGARUH ASPEK PENGGUNAAN TENAGA KERJA DAN IZIN KERJA BAGI PENGGUNAAN TENAGA KERJA ASING TERHADAP KEGIATAN PENANAMAN MODAL DI INDONESIA I ketut astawa; Daud Munasto
Jurnal Ilmiah Advokasi Vol 9, No 2 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i2.2108

Abstract

Employment problems can arise due to several factors such as education, job opportunities and relatively low economic growth. This is experienced by many countries including Indonesia. This writing aims to determine the effect of aspects of the use of labor and work permits for the use of foreign workers on investment activities in Indonesia. The writing method used in this paper is a literature review method (library research). From the discussion, it can be concluded that the employment issue is a very important element to get the attention of all parties related to foreign workers, because the impact it can have can encourage an increase in foreign investment in Indonesia on investment. Aspects of the Obligation to Use Indonesian Workers and the Obligation to Organize Industrial Training (Industrial Training) and Work Permits for the Use of Foreign Workers (TKA) on Investment Activities in Indonesia have a major influence on investment activities in Indonesia. For this reason, labor regulations must be supported by adequate laws and regulations according to the demands of the interests of the community and investment actors in Indonesia.Keywords: influence, employment, investment, investment
KEDUDUKAN DAN STATUS HUKUM TERDAKWA PASCA PUTUSAN MAJELIS HAKIM YANG MENYATAKAN DAKWAAN JAKSA PENUNTUT UMUM KABUR (Study Putusan Pengadilan Negeri Rantauprapat No. 763/Pid.B/2020/PN-RAP ) Muhammad Yusuf Siregar
Jurnal Ilmiah Advokasi Vol 9, No 2 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i2.2188

Abstract

This study aims to analyze the legal aspects of the Position and Legal Status of the Defendant After the Decision of the Panel of Judges Declaring the Indictment of the Public Prosecutor Fleeing (Study of Decision of the Rantauprapat District Court No. 763/Pid.B/2020/PN-RAP). This research is Normative Empirical, namely research by looking at the conditions in the field by linking the legal sources of the regulations in force in the Republic of Indonesia. The benefits that will be received from the results of this study are to find out and analyze the position of the indictment which was declared vague and null and void as well as to find out and analyze the status and legal position of the defendant after the decision of the panel of judges which stated that the indictment of the public prosecutor was blurred in the Rantauprapat District Court Decision No. 763/Pid.B/2020/PN-RAP. The results of the study show that first, the position of the indictment which was declared vague and null and void in the Rantauprapat District Court Decision No. 763/Pid.B/2020/PN-RAP. 763/Pid.B/2020/PN-RAP is that based on the description of the first indictment, the Public Prosecutor mentions Iwan (not yet caught) but in the case file there is no letter or letter attachment from the Police in the form of Iwan being included in the People's Wanted List (DPO) because Therefore, the description of the Second Indictment of the Public Prosecutor is blurred so that based on the considerations above, the alternative indictment of the First Public Prosecutor is inaccurate and vague because it does not meet the requirements as referred to in Article 143 paragraph (2) letter b of the Criminal Procedure Code whose legal consequences are the alternative indictment of the First Public Prosecutor. null and void. Second, that from the series of legal processes mentioned above, it can be seen that even though at the district court level it was stated that the First and Second Indictments of the Public Prosecutor were null and void, but because the public prosecutor had filed an appeal with the decision ordered the Rantau Prapat District Court to continue the examination of this case until the final decision, the position of the defendant is still on trial and based on the final decision has sentenced the defendant to a sentence of 8 (eight) months imprisonment. Keywords: Legal Status, Indictment, Public Prosecutor.
PERTANGGUNGJAWABAN PIDANA TERHADAP PEMBERIAN FASILITAS PEMBIAYAAN MODAL KERJA FIKTIF OLEH BANK MENGENAI PROSEDUR DOKUMEN DAN JAMINAN (Studi di Bank Muamalat Indonesia Cabang Kota Medan) Rahmat Surkhalid Nasution; Abdul Hakim Siagian; Didik Miroharjo
Jurnal Ilmiah Advokasi Vol 9, No 1 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i1.2013

Abstract

The basis of lending or financing by banks to debtor customers is trust by implementing the principle of prudence by applying the principle of knowing the customer. Documents and credit guarantees approved and received by the bank will then have several functions and one of them is to secure the repayment of credit if the borrower injured the promise. Fictitious crimes in the provision of credit facilities or working capital financing actually refer to various forgeries. There are 3 (three) types of forgery, namely making fake letters, falsifying letters, intellectual forgery. The criminal liability of banks contained in Law No. 10 of 1998 concerning Amendment to Law No. 7 of 1992 on Banking and Law No. 21 of 2008 on Syariah Banking is cumulative criminalization meaning that in addition to being sentenced to prison or also sentenced simultaneously in accordance with its mistakes.Keywords: Bank, Financing, Fictitious and Criminal Liability
PERMASALAHAN DAN STRATEGI PEMECAHAN MASALAH NELAYAN TRADISIONAL KELURAHAN BAGAN DELI KECAMATAN MEDAN BELAWAN KOTA MEDAN PROPINSI SUMATERA UTARA Dr. Kusbianto; John Simon; Irwanmay Irwanmay
Jurnal Ilmiah Advokasi Vol 9, No 1 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i1.1953

Abstract

Fishermen are used to be in poverty or otherwise, that relates to them called the poorest of the poor. Indonesia is a maritime country whose about two-thirds of the total sea area with a full coastline length is 99,093 km. It classifies the traditional fishermen as a group of people in poverty with a height level of reliance on fishery resources. The study started in Bagan Deli Village, Medan Belawan District, Medan City, North Sumatra Province. This research aims to find the issues that exist in them and resolving for them. The study uses a survey method with interview techniques. The fishermen of the respondents determine by the purposive method by the number of 43 people. Data analyzed in the Likert scale, which is to measures the perceptions, attitudes, and opinions by the respondents about an occurrence or their social phenomenon in Bagan Deli that keep in a questionnaire form. The results show that 13 questions ask respondents that defines all agreed, except for the questionnaire statements number 13 and 4 are Strongly Agree. Statement number 13 is ‘Do you agree if a fishery product processing in business group establishes in the Bagan Deli fishing environment?’ That is the highest-ranking with a total weight of 145, and the result is a score of 84.30% with an interpretation of the score Very Strong (Strongly Agree). The questionnaire for number 4 is 'Does environmental pollution cause a decrease in fishing and other types of fishing?', the second-highest-ranking with a total weight of 138. And the result is 80.23% with an interpretation of the score Very Strong (Very Agree).Keyword : Problems, Strategies, Traditional Fishermen
PERANAN SAKSI AHLI FORENSIK DALAM PENETAPAN TERSANGKA TINDAK PIDANA PEMBUNUHAN (Studi Polres Labuhanbatu) Poriaman Poriaman; Abdul Hakim; Risdalina Siregar
Jurnal Ilmiah Advokasi Vol 9, No 1 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i1.2014

Abstract

In a trial examination of a criminal case, the judge conducts an examination with at least two valid pieces of evidence and also pays attention to the indictment of the public prosecutor regarding what criminal act the defendant has committed. In the case of murder the judge needs a forensic expert to find out what caused the criminal incident. The forensic doctor's statement in the form of a visum et repertum plays a role in deciding / imposing a sentence for the convicted person, because the Visum Et Repertum contains information or information about the causes that resulted in a person's death or injury. The formulation of the problems in this study are: 1. What is the role of forensic experts in uncovering the crime of murder? 2. What are the obstacles faced by forensic experts in uncovering the crime of murder? This study used a normative approach, the research material was collected using document study techniques, and data analysis techniques were used qualitatively. The results of the research show that: 1. The role of a forensic specialist is very important in uncovering the crime of murder, namely being able to directly provide information in court in the form of visum et repertum. 2. The judge's consideration of the results of the forensic doctor's testimony in court in revealing the crime of murder is very helpful for the judge in taking a legal consideration.Keywords: Witness; forensic expert; Criminal act; Suspect; Murder.
KAJIAN KRIMINOLOGIS TERJADI TINDAK PIDANA KORUPSI DANA DESA DI DESA PENAGA (Studi Desa Penaga Kabupaten Bintan Kepulauan Riau) Heni Widiyani; Pery Rahendra Sucipta; Ahmad Ansyari Siregar; Ayu Efritadewi
Jurnal Ilmiah Advokasi Vol 9, No 1 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i1.2010

Abstract

Corruption that occurs in rural areas is very disturbing because it greatly affects the lives of rural communities, villages as the lowest government in the Indonesian state government structure are formed so that there is independence and progress and prevent the movement of people to cities. Corruption makes the infrastructure in the village not achieved according to the needs of the community. This juridical empirical research is to collect legal literature and compare the actual situation that occurs in the community by conducting interviews so as to find the facts and data needed, then the required data is collected, then the identification of the problem is carried out which ultimately comes to solving the problem . The people of the guardian village currently cannot enjoy the facilities that have been corrupted by the village head and the community economy poured out through BUMDES is not running properly due to the effects of corruption that occurred in 2017.Keywords : Corruption, Village Fund, Penaga Village
KEBERADAAN PEKERJA DISABILITAS DALAM PANDANGAN HAK ASASI MANUSIA Zainal Abidin Pakpahan
Jurnal Ilmiah Advokasi Vol 9, No 1 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i1.2015

Abstract

Indonesia as a democratic country which has the freedom to enjoy its life legally must be protected, including disabilities, so that part of the constitutional right as regulated in Article 28 I paragraph (2) of the 1945 Constitution of the Republic of Indonesia. Persons with disabilities are far from the government's attention in accommodating their rights so that people with disabilities are often marginalized by other groups so that they are less confident in expression by social interaction with other communities so that their existence is still far from a sense of security and protection legally even though they are rights human rights with disabilities must be treated equally and equally, which should be treated specifically because they have physical limitations, this means that the existence of persons with disabilities can have legal protection. prevailed. The problems in this regard, first, how is the existence of persons with disabilities in human rights, and legal protection in an effort to fulfill their rights. This study is a normative legal study aimed at finding and formulating legal arguments, through analysis of the subject matter. The technique of collecting legal materials is carried out by literature study. The approach used in this research is the statute approach, which is by examining the applicable legal rules relating to disabilities. This research concludes that the government seems still far from fulfilling the rights of persons with disabilities in human rights to obtain government understanding into multiple interpretations that can harm human rights with disabilities.Keywords: Existence, Disability, Human Rights
PERAMPASAN ASET HASIL TINDAK PIDANA KORUPSI TANPA PEMIDANAAN (NON-CONVICTION BASED ASSET FORFEITURE) BERDASARKAN HUKUM INDONESIA DAN UNITED NATIONS CONVENTION AGAINST CORRUPTION (UNCAC) 2003 Fathin Abdullah; Prof. Triono Eddy; Dr. Marlina
Jurnal Ilmiah Advokasi Vol 9, No 1 (2021): Jurnal Ilmiah Advokasi
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jiad.v9i1.2011

Abstract

Asset forfeiture is a solution to the problem asset forfeiture when a person cannot be criminally prosecuted on the grounds of death or cannot follow the criminal prosecution process as referred to in Article 77 and Article 83 of the Criminal Code of Indonesia. NCB Asset Forfeiture wants the seizure of assets resulting from corruption crimes without having to wait for a criminal verdict and is an alternative if a corruptor can’t criminally prosecuted. The regulation of asset seizure resulting from corruption by mechanism without criminalization in Indonesian law is stipulated in Article 32, Article 33, Article 34, and Article 38C of the Law of the Republic of Indonesia Number 20 of 2001 concerning Amendments to Law No. 31 of 1999 concerning the Eradication of Corruption Crimes while the arrangement of asset forfeiture resulting from corruption crimes by mechanism without criminalization to UNCAC is stipulated in Article 54 chapter (1) letter c UNCAC. The application of NCB Asset Forfeiture in Indonesia in addition to being implemented based on the Law on the Eradication of Corruption Crimes, the State Attorney must be able to prove there has been a real loss of state finances, financial losses of the country due to corruption crimes and there are guarantees from corruptors to facilitate the application of asset seizures resulting from corruption without criminalization.Keywords: Asset Forfeiture, Proceeds of Corruption, Without Criminalization, United Nations Convention Against Corruption.

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