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Sumatera utara
INDONESIA
USU LAW JOURNAL
Published by Universitas Sumatera Utara
ISSN : -     EISSN : -     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Arjuna Subject : -
Articles 18 Documents
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Search results for , issue "Vol 6, No 6 (2018)" : 18 Documents clear
ANALISIS YURIDIS PERTANGGUNGJAWABAN PIDANA DALAM PASAL 5 UNDANG-UNDANG NOMOR 8 TAHUN 2010 TENTANG PENCEGAHAN DAN PEMBERANTASAN TINDAK PIDANA PENCUCIAN UANG Tedi Franggoes Andri Siburian; Alvi Syahrin; Muhammad Hamdan; Sunarmi Sunarmi
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT The development of the money laundering problem keeps increasing from year to year, the quality of the criminal offence of money laundering is done the more organized and systematic not only threaten the stability and integrity of the financial system and economy system, but also can harm the joints of the life of society, nation, and State. This type of research is the normative legal research, namely research on principles of law that defends dotted from specific legal nomenclature field. From the results of the study known to defendant Arista Kurniasari was a suspect case of fraud and money laundering, with fictitious investment mode batik, ATK and sports top job procurement in the education service of the city of Semarang. Judge PN Semarang, declare the defendant is proven legally and convincingly guilty of committing criminal acts "concurrent some of the criminal acts of fraud, each of which stands on its own and the criminal offence of money laundering", with imprisonment for 12 year to account for his actions.   Keywords: Criminal Liability- Crime- Money Laundering
TANGGUNG JAWAB DIREKSI DAN KOMISARIS PERSEROAN TERBATAS PAILIT DIKAITKAN DENGAN UTANG PAJAK Citra Valentina Nainggolan; Budiman Ginting; Sunarmi Sunarmi; Utari Maharany Barus
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT                     Tax revenues in the state budget in order to fill their coffers national development is very important and very strategic . The role played by such a tax would need to be instilled in everyone for the implementation of tax payments that have been made can be a matter of pride for having contributed to the national development. The problems discussed in this study are as follows First : What is the legal basis for regulation and taxation of the Limited Liability Company ? Second : What is the status of tax debts in bankruptcy Limited Liability Company ? Third : What is the responsibility of directors and commissioners Company Limited against tax liabilities if the Company Limited declared bankrupt ?Type of research is normative juridical research ie legal research done by researching library materials or secondary data consisting of legal materials arranged in a systematic, studied, and then drawn a conclusion in relation to the problems examined . The nature of research is descriptive analytic , descriptive , covering the contents and structure of the positive law , which is an activity undertaken by the authors to determine the content or the meaning of the rule of law referred to in the settlement of legal issues that become the object of study .Data collection method used is the method library (library research ) literature that is data obtained through library research sourced from laws, official documents,book, and research results .The results showed that , first : There is already a clear and unequivocal arrangements regarding the taxation of the company as legal entities that are required to meet those conditions. Second: The tax debt prior to the issuance of the decision No. 67 / PUU - XI / 2013 is a special priority of creditors other than those prescribed by Article 21 point ( 3 ) Law number 28 of 2007 on general provisions and taxation procedures , shifted its position in the payment of the debt after payment of wages / labor due in advance. Third : Vice taxpayer ( directors and commissioners ) is the personal responsibility or successively on the payment of taxes owed. Keywords: Directors , Commissioners , Bankruptcy , Tax Debt 
ANALISIS YURIDIS TERHADAP PENGAWASAN BANK INDONESIA DALAM KEGIATAN TRANSAKSI MATA UANG VIRTUAL ( VIRTUAL CURRENCY ) DI INDONESIA Muhammad Hendra Razak; Bismar Nasution; Mahmul Siregar; Sunarmi Sunarmi
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT This virtual currency developments give rise to legal issues in Indonesia, especially on legislation and related policies as well as currencies. The use of virtual currency as a means of payment is essentially at odds with the Article Number 7 year 1999 Of Currencies. In addition, because of the virtual currency is the currency that exists in the digital world of virtual currency, then it does not qualify as a currency. In General, institutions and or monetary authority in a country is submitted to a Central Bank. In Indonesia, the institutions and authorities in the field or authority is monetary Bank Indonesia in accordance with the mandate of article 10 Article Number 23 of the year 1999 On Bank Indonesia. As monetary authorities, banking and payment systems, the main task of the Bank Indonesia not only maintained the stability of the monetary, but also the stability of the financial system (banking and payment systems). This thesis raised issues about the role of Bank Indonesia in overseeing the monetary traffic in Indonesia, the rule of law which deals with money and other means of payment dikatikan with the legality of virtual currency (virtual currency) in Indonesia, the legality of payments by using virtual currency (Virtual Currency) in transactions using electronic media, and the role of Bank Indonesia as Indonesia's monetary authority in overseeing the traffic circulation virtual (virtual currency currency) in Indonesia. Based on the results of this research it can be concluded that the use of virtual currency in the activity or transaction and payment obligations that must be met with money on the territory of the unitary State of Republic of Indonesia is invalid (illegal) and is acts that violate the law, eyes virtual (virtual currency) has no legal basis or the legality to be used electronically transaction activity in the territory of a unitary State of Republic Indonesia, it is also in line with the Article Number 7 Year 2011 About currency, Article Number 23 of the year 1999 On Bank Indonesia, the supervision conducted by Bank Indonesia as well as the financial services authority, as well as agencies or other entities with an interest in the Country's monetary The unity of the Republic of Indonesia is not able to detect the activity of transactions carried out by the parties – parties users virtual currency (virtual currency) caused tertutupnya user access virtual currency (virtual currency) to Bank Indonesia as authority in the field of monetary authorities in Indonesia. Therefore, we suggest that the Government, through the agency or institution in the field of monetary authorities and financial services merivisi the rules of the currency by adding atuan prohibitions of the use of virtual currency in the Article number 7 of the year 2011 About The Currency. In addition, through the agency or agencies that are authorized to take and make decisions about its own rule making authority to block sites – sites of service providers selling – buy and the virtual currency or if its use is forbidden in the territory of a unitary State of Republic Indonesia.   Keywords: Bank Indonesia, Virtual Currency
TANGGUNGJAWAB DIREKTORAT JENDERAL PAJAK ATAS KELALAIAN MENGAJUKAN TAGIHAN YANG MENGAKIBATKAN HILANGNYA HAK MENDAHULUI NEGERA DALAM KEPAILITAN Suherman Nasution; Sunarmi Sunarmi; Mahmul Siregar; Faisal Akbar Nasution
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT   The position of the tax debt in the bankruptcy process should get the position ahead of other creditors, but this is different from the country where the tax debt in the bankruptcy process of PT. Badja Industry Garuda, Negara Cq. Medan Belawan KPP Pratama is placed as a concurrent creditor and loses its rights as a preferred creditor due to a tax debt bill filed by Medan Belawan Primary KPP that has exceeded 5 (five) years (expired) in accordance with Article 21 paragraph (4) and Article 22 of the KUP Law. Errors or omissions, both direct and indirect, carried out by Medan Belawan Primary KPP which cause harm to the state, in the concept of public law, the legal responsibility is related to the use of authority, which then gave rise to the principle of no authority without accountability. There are times when government organs are held accountable as officials, and sometimes as individuals.   Keywords: Responsibility, Negligence, Priority Rights
BANK SEBAGAI KREDITUR SEPARATIS DALAM PENGAJUAN PERMOHONAN PAILIT (Studi Kasus Putusan Pailit Nomor : 16/Pailit/2011/PN.Niaga.Mdn) Andreas Iriando Napitupulu; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT Settlement of accounts payable through bankruptcy institutions is intended to obtain a proportional distribution for creditors. But for separatist creditors, there is a possibility that the separatist creditor is not fully felt, namely in relation to the execution rights that take precedence. If the debtor's due date is not paid, the creditor can use the right of execution to sell the collateral that is under his control, the result of which is to pay off the debtor's debt. To exercise this right, whether a separatist creditor can execute directly or file a bankruptcy request against his debtor in court. In this regard, the problem arises is how is the position of the bank as creditor in filing a bankruptcy application and bank position in bankruptcy decision number: 16 / Bankruptcy/2011/PN.Niaga.Mdn and the legal considerations of the judges in the decision number: 16/Pailit/2011/PN.Niaga.Mdn between PT. Bank Negara Indonesia (Persero) Tbk. with PT. Serba Indah Aneka Pangan. The research method used is normative juridical research using secondary data obtained from library data collection techniques (library research) in analyzing decision No. : 16 / Pailit / 2011 / PN.Niaga.Mdn. This research is analytical descriptive, where the whole analytical is done using qualitative analysis to reveal in depth the views, concepts and will be comprehensively decomposed to answer the problems of this thesis, and conclusions are drawn using the deductive approach. Legal relationship PT. Bank Negara Indonesia (Persero), Tbk., with PT. Serba Indah Aneka Pangan is a credit agreement with material guarantees namely fiduciary guarantee and mortgage rights. PT. Bank Negara Indonesia (Persero), Tbk., As a separatist creditor has the right to submit bankruptcy applications to debtors who do not fulfill certain debts or obligations at a specified time and can be billed. The separatist creditor is the holder of the material security right that can execute the collateral object that is guaranteed to him, as if there was no bankruptcy. Basically this has given a special privilege to separatist creditors, so as not to be affected by bankruptcy in the debtor. However, with this privilege already granted, separatist creditors can apply for bankruptcy for their debtors as referred to in Article 2 Paragraph (1) UUK and Explanation of Article 2 Paragraph (1) UUK. The application of the law by the panel of judges in the application for the statement of bankruptcy in the bankruptcy decision No .: 16/Pailit/2011/PN.Niaga.Mdn is correct and has provided legal certainty and legal justice. The realization of legal certainty will prevent inconsistencies in decisions, so that decisions on the case can be predicted by justice seekers. The existence of a consistent decision, legal certainty and legal justice can be realized.   Keywords : bankruptcy, separatist creditor, bank
PENERAPAN SISTEM PEMBUKTIAN OLEH HAKIM DALAM PROSES PEMERIKSAAN PERKARA TINDAK PIDANA PENCUCIAN UANG Yona Lamerossa Ketaren; Bismar Nasution; Mahmud Mulyadi; Madiasa Ablisar
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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ABSTRACT The proceedings of money laundering actors initially place the proceeds of crime into a financial service provider such as a bank, then transfer between different accounts, and spend money on proceeds of crime to purchase goods. The most important principles in the proof of money laundering crime are the presumption of innocence to prove the defendant's crime and reverse proof. The application of a reversed verification system for criminal acts of money laundering in court is not applied independently to blame the defendant or his assets / assets involved in money laundering. The money laundering law still requires sufficient evidences to be required, which means that a minimum of two valid evidences are required. The obligation of the accused to prove that pursuant to Article 77 of the Money Laundering Law related to the element of "knowing" or "to be expected" is an additional requirement for the judge in bringing the verdict.   Keywords  : Evidence; Money Laundering; and Implementation of Proof Reversed.
PENGEMBALIAN KERUGIAN KEUANGAN NEGARA PADA SAAT PROSES PENYIDIKAN DAN KAITAN PELAKSANAAN PUTUSAN HAKIM (Studi Putusan Nomor 35/Pid.Sus/TPK/2015/PN.Mdn) Immanuel Simanjuntak; Alvi Syahrin; Bismar Nasution; Mahmud Mulyadi
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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ABSTRACT Indemnification of state financial in consequence of corruption is a law enforcement system that requires a process of negation of rights to assets the perpetrator of the State, the victims in a way done by way of confiscation, freezing, confiscation well within the competence of local, regional and international levels so that the wealth can be returned to the state ( victims) are legitimate.   Keywords: Returns Losses State Finance Investigation Process, Execution Judge Decision
IMPLEMENTASI PELIMPAHAN KEWENANGAN TERHADAP PEMBERIAN PELAYANAN PERIZINAN DAN NON PERIZINAN PENANAMAN MODAL MENURUT UNDANG-UNDANG NO. 25 TAHUN 2007 TENTANG PENANAMAN MODAL (Studi di KEK Sei Mangkei Kab. Simalungun) Tommy Aditia Sinulingga; Budiman Ginting; Sunarmi Sunarmi; Mahmul Siregar
USU LAW JOURNAL Vol 6, No 6 (2018)
Publisher : Universitas Sumatera Utara

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ABSTRACT Special economic zone (SEZ) in the objective services of licensing and non-standard licensing investment is done with one Integrated Service One Door System (PTSP). To facilitate the PTSP in SEZs granted to the Administrator of the SEZ. Based on the background of the research analyzed implementation delegation of authority towards the awarding service of licensing and non-standard licensing investments according to law No. 25 of 2007 about Investments with objects research done at Sei Mangkei SEZ Simalungun district. The SEZ Administrator  Sei Mangkei get delegation the authority of the BKPM with head rules BKPM No. 1 of 2014, head rules BKPM No. 2 of 2014, Minister of the Interior with Ministry of Home Affairs regulation No. 68/d. DAG/10/2014 revised Ministry of Home Affairs regulation No. 2 the year 2018, Governor with Governor’s regulation No. 4 of 2015, regent of regent’s regulation No. 35 of 2014. However, these functions are performed by the Administrator not optimal SEZ Sei Mangkei because he has yet to the delegate of authority to the Ministry of local government non-standard licensing about regional tax incentives, tax, customs and taxes, freight traffic, immigration, land tenure and licensing and non-standard licensing from ministries/related agencies specifically SEZ. It is the occurrence of disharmoni between the Central Government and regions cause bureaucratic services.   Keywords:    Delegate of authority, Licensing, Investment, The Special Economic Zone of Sei Mangkei.

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