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Nazwa Fadillah Cahya Ningrum Holak; Muhammad Robi; Novia Aisatul Oktavina; Nurlita Hidayatun Ni’mah; Emma Yunika Puspasari

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research analyzes the administrative sanctions given by the Financial Services Authority (OJK) to PT Maseri Aset Manajemen for governance violations, such as the absence of a physical office, business inactivity, not having professional employees, and not complying with OJK regulations. This research uses normative legal methods and a descriptive approach. The findings in this study show the importance of implementing Good Corporate Governance (GCG) and compliance with regulations. The research recommends increased stringent regulations and increased company compliance with OJK regulations

Munsen Bona Pakpahan; Fajar Fajar; Agustin Agustin

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The application of main and additional criminal witnesses in the PTPK Law has become firm with the existence of legal norms for the return of state financial losses that do not eliminate the criminalization of the perpetrators of criminal acts but only factors that alleviate punishment. This is important so that there is no disparity in punishment. And likewise punish paying restitution if the act is committed jointly, so that a sense of justice occurs,The research method used is normative juridical. Which type of data used is primair legal material obtained from all publications on law, literature that is not an official document. Publications about the law include, among others, the internet, textbooks, law journals, articles, comments, court regulations and other sources; The types of criminal sanctions in the PTPK Law, namely in the form of principal punishment and additional punishment in the form of restitution, are closely related. Aspects of the amount of state financial losses, aspects of the perpetrator's guilt, aspects of the benefits obtained by the perpetrator, the impact caused by the perpetrator and the return of losses made by the perpetrator. Such is the case in imposing additional punishment in the form of paying restitution. In the PTPK Law, the amount of restitution is interpreted as “not merely assessing state financial losses, but assessing how much money is actually received by the perpetrator”, so that the imposition of restitution is in accordance with objective and proportional principles. Likewise, the imposition of restitution in the case of corruption crimes committed jointly and tried simultaneously, the additional restitution cannot be imposed jointly.

Aldy Mirozul; Aprilian Nurahsan; M. Reza Saputra; Irwan Triadi

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The problem of disciplinary violations committed by soldiers is a sensitive issue considering the vital role of the military in maintaining the security and sovereignty of the country, therefore the role of Ankum as a direct superior who provides disciplinary law is very important for soldiers. Normative legal research or library legal research, with a statutory regulatory approach. The nature of this research is normative juridical because the researcher will analyze the role of Ankum in imposing disciplinary sanctions that adhere to the principles of justice and development. The results of the study The Role of Ankum in Imposing Sanctions for Military Disciplinary Violations from the Perspective of Justice and Development of Soldiers

Ernawati Huroiroh; Wahidur Roychan

Journal of Law and Administrative Science (JLAS) 2024 Universitas Teknologi Surabaya

Peradilan Tata Usaha Negara (PTUN) menjadi salah satu ciri negara hukum rechtstaat yang dibentuk untuk melindungi hak-hak perseorangan atau masyarakat dari perbuatan atau tindakan badan/pejabat pemerintah yang merugikan masyarakat Namun didalam praktek, seringkali putusan PTUN tidak dapat dilaksanakan dan bersifat non executabel. Tidak dilaksanakannya putusan pengadilan berdampak pada lemahnya kepastian hukum dan menurunnya kepercayaan publik terhadap lembaga peradilan yang pada derajat tertentu menggerus konsep negara hukum yang dicita-citakan. Penelitian ini merupakan jenis penelitian yuridis normatif dengan menggunakan motede penarikan kesimpulan melalui silogisme deduktif, yakni penarikan kesimpulan dari suatu hal yang umum ke suatu hal yang khusus. salah satu kendala eksekutorial putusan PTUN adalah Tidak adanya lembaga eksekutorial khusus atau lembaga sanksi yang berfungsi untuk melaksanakan putusan, serta rendahnya tingkat kesadaran Pejabat TUN dalam menaati putusan pengadilan TUN. Penyelesaian putusan PTUN yang bersifat non executable dapat dilakukan melalui dua cara yakni penyelesaian melalui lembaga PTUN dan penyelesaian di luar lembaga PTUN.

Sri Yunita; Olivia Febriana Gea; Siti Zahara; Happy Simaremare; Christy Sihombing +1 more

Jurnal Hukum dan Sosial Politik 2024 International Forum of Researchers and Lecturers

Food is a substance consumed by living beings such as humans to obtain the necessary nutrients. When consuming it, food must be ensured to be good for the body's health. Food that contains harmful chemicals will cause damage to the organ systems. This article examines how the law and food business operators who use hazardous substances such as borax, formalin, and Rhodamin-B. A literature review of various regulations shows that business operators are legally obligated to be responsible for such actions. An analysis of the applicable legal framework indicates that business operators can be held civilly liable for the resulting damages. The results of this research have important implications for business operators, consumers, and policymakers in efforts to protect consumers from hazardous food products.

Dewi Murdiawati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors).

Eka Suryani; Nelvitia Purba

Mahkamah : Jurnal Riset Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Traffic accidents are a very serious health problem in the world which causes death and is ranked 9th in the world. Indonesia is ranked 5th in the world as the country with the highest traffic accident rate. This research aims to determine the application of criminal sanctions by judges to perpetrators of criminal traffic accidents that result in death. The location for data collection in this research is at the Deli Serdang Police Traffic Unit Gakkum Unit which is located on Jl. Sudirman, No. 18. Lubuk Pakam, North Sumatra, Indonesia. The type of research used in this research is empirical research, namely legal research carried out by examining library materials or secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. These materials are arranged systematically, studied, then a conclusion is drawn in relation to the problem being studied. The data analysis technique used in this legal research uses qualitative analysis.  Based on the results of research conducted by Government Regulation no. 37 of 2017 also strengthens the importance of supervision and law enforcement in the field of traffic safety, underlining the need for traffic engineering and improved traffic management to prevent accidents. The research concludes that legal regulations are adequate, but their implementation in the field still requires strengthening, especially in consistently enforcing criminal sanctions. In decision 1271/Pid.Sus/2022/PN/Lbp, there are a number of important factors which are the judge's main considerations in imposing criminal sanctions on perpetrators of traffic accidents that cause death. First, the defendant's negligence factor is the main key in determining sanctions. The judge considered that the defendant's negligence, who was driving the vehicle while tired and sleepy, was the main cause of the accident. Crimes related to traffic accidents also refer to Articles 359 and 360 of the Criminal Code for cases involving death or injury due to negligence. Obligations for public transport companies involved in accidents are also regulated in the LLAJ Law, which includes the obligation to compensate passengers or goods owners. The implementation of this law shows that even though the rules have been stipulated in detail, the effectiveness of law enforcement is still influenced by law enforcement facilities and infrastructure as well as community behavior in complying with applicable rules. It can be concluded that the Criminal Code (KUHP) and Law no. 22 of 2009 concerning Road Traffic and Transportation has provided a clear legal basis. Article 359 of the Criminal Code regulates negligence that results in the death of another person with the threat of a prison sentence of up to five years. In decision 1271/Pid.Sus/2022/PN/Lbp, there are a number of important factors which are the judge's main considerations in imposing criminal sanctions on perpetrators of traffic accidents that cause death. In its application the judge imposed a lighter sentence compared to the maximum sentence regulated in Article 310 paragraph (4) of the Traffic Law, although he still took into account the serious consequences of the defendant's negligence which caused the fatal accident.

Muh Fajlin

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Area landside memiliki berbagai risiko kecelakaan, sehingga petugas di area tersebut diwajibkan untuk menggunakan alat pelindung diri (APD) sesuai dengan peraturan perusahaan. Penelitian ini bertujuan untuk mengidentifikasi pelanggaran penggunaan APD oleh petugas Ramp handling dan faktor-faktor yang menghambat pemakaian APD tersebut. Selain itu, penelitian ini juga bertujuan untuk mengetahui sanksi yang diterima petugas jika melanggar ketentuan penggunaan APD. Penelitian ini menggunakan pendekatan deskriptif dengan metode kualitatif, yang meliputi observasi, wawancara, dan dokumentasi sebagai teknik pengumpulan data. Data dikumpulkan melalui wawancara dengan petugas Ramp handling di PT. Gapura Angkasa yang beroperasi di Bandar Udara Internasional Juanda Surabaya, serta dari dokumen-dokumen pendukung perusahaan. Hasil penelitian menunjukkan adanya pelanggaran dalam penggunaan APD oleh petugas saat bertugas di area apron. Selain itu, ditemukan faktor-faktor yang menghambat pemakaian APD oleh petugas di lapangan. Perusahaan juga berperan dalam menegakkan disiplin dengan melakukan pengawasan dan memberikan sanksi kepada petugas yang melanggar, baik terkait penggunaan APD maupun pelanggaran lainnya.

Haikal Fikri Ente

Jurnal Ilmu Hukum Sosial dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to find out about the forms of child exploitation that occur in the city of Gorontalo and the application of legal sanctions against perpetrators of child exploitation from the perspective of criminal law and jinayah jurisprudence. This research uses empirical legal research methods which are carried out by collecting data through observation and interviews. The results of this research show that the form of child exploitation that occurs in Gorontalo City is sexual exploitation of children. Sexual exploitation of children is the act of using children for sexual purposes in exchange for cash or other forms between children, buyers of sexual services, intermediaries or agents, and other parties who benefit from transactions involving the child's sexuality. In Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection, it is explained that what is meant by sexual exploitation is any form of use of a child's sexual organs or other bodily organs to obtain profit, including but not limited to on all prostitution and obscenity activities as well as in positive criminal law, especially in article 296 of the Criminal Code, it is explained that "anyone who connects or facilitates obscene acts by another person with another person, and makes it a livelihood or habit, is threatened with imprisonment for a maximum of one year four months and a maximum fine of one thousand rupiah.” Looking at the contents, this article does not discuss or write words about sexual exploitation, but if you examine the contents of the article, it seems that this article can be categorized as an article that discusses sexual exploitation.

Maximilianus Aldo Ame Ola; Rudepel Petrus Leo; Bhisa V. Wilhelmus

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Incest is a sexual relationship carried out by two people who are still related by blood or marriage. Incest is described as an incident of sexual intercourse; between individuals who are related by blood, but the term was eventually used more broadly, namely to describe the sexual relationship between father and child, between siblings. Incest is a forbidden act in almost every cultural environment. The main problems in this thesis are: (1) What is the resolution process in providing customary sanctions for acts of la'a sala (incest) in Ulu Belu Village, Golewa District, Ngada Regency? (2) What are the obstacles faced in providing customary sanctions for acts of la'a sala (incest) in Ulu Belu Village, Golewa District, Ngada Regency? This research is empirical normative research, so the data sources used are primary data sources, secondary data and tertiary data. Primary data was obtained from interviews, secondary data was obtained from libraries, journals and the internet, and tertiary data was obtained from dictionaries, Wikipedia and encyclopedias. Data were analyzed descriptively-qualitatively. The results of this research show that (1) The process of resolving cases of granting customary sanctions for acts of la'a sala (incest) was carried out in a non-litigation manner which was accommodated and chaired directly by Mosa and the traditional leader in Ulu Belu village in accordance with the customary rules. applies. (2) the obstacles faced in providing customary sanctions for acts of la'a sala (incest) are external obstacles and internal obstacles.

Juwilda Febrianti; Cecilia Engko; Alfrin Ernest Marthen Usmany

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

This research aims to empirically test the influence of field raids, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance.The data source used in this research is primary data through the results of distributing questionnaires to motor vehicle taxpayers at the Ambon City Samsat Office. The total sample in this research was 100 taxpayers using a convenience sampling technique. The data collection technique uses a questionnaire and the data analysis used to test the hypothesis is multiple linear regression analysis.The results of this research show that field raids have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, taxpayer awareness has a positive effect on the level of motor vehicle taxpayer compliance in Ambon City, and tax sanctions have a positive effect on the level of motor vehicle taxpayer compliance in Ambon City. Ambon City.  

Aefa Indriany; Dini Martinda Lestari; Raden Irna Afriani

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.

Fahmi Idris, Maulana; Kusuma Putra, Rengga

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

B3 waste is the residue of a business activity that contains hazardous or toxic materials due to chemical concentrations, properties and amounts that are harmful to human health and can damage the environment if not managed properly. In Karawang Regency, it is alleged that there is a criminal act of disposing of hazardous and toxic waste (B3) without a permit so that it endangers human health and damages the environment. B3) Without a Permit in Purwakarta Regency The method used in this research is normative juridical with the nature of descriptive research and technical analysis of legal materials used is a qualitative analysis technique, meaning that the analysis does not depend on numbers based on numbers, but collects data from the previously mentioned legal materials, qualifying them, connecting them with the problems discussed, then draw conclusions from the research results. The results of the first study indicate that B3 waste (hazardous and toxic materials) is the residue of a business activity that contains hazardous or toxic materials due to chemical concentrations, properties and amounts that are harmful to human health and can damage the environment if not managed properly. Criminal Sanctions Against Perpetrators of Criminal Acts of Disposal of Hazardous and Toxic Materials (B3) Permit In Purwakarta Regency, in this case the PT Assa Peper case through court decision No. 55/PID.B/LH/2016/PN.PWK, the defendant AS as Director was sentenced to 10 (ten) months in prison and a fine of Rp. 100,000,000. provided that if the fine is not paid, it must be replaced with imprisonment for 2 (two) months.

Indah Dewi Sekar Ayu; Nur Ainiyah; Nurdiana Fitri Isnaini

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the influence of tax sanctions, tax knowledge, and transparency of financial reports on taxpayer compliance in women's cooperatives. This research is quantitative in type. The population in this study was the Mojosari District women's cooperative for the 2019-2023 period, totaling 20. The sampling technique used the purposive sampling method so that 14 respondents were obtained. This research uses primary data obtained from distributing questionnaires via Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using outer model and inner model measurement models. The research results show that tax sanctions, tax knowledge have a positive and significant effect on taxpayer compliance, while financial report transparency has no effect on taxpayer compliance.    

Meilani Heni Tanga Guling; Margaretha Restu Palayukan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of taxes is crucial in national development, and taxpayer compliance is a key element of tax revenue. This research aims to determine the influence of taxpayer awareness and tax sanctions on MSME taxpayer compliance at Pasar Segar Makassar. This is a quantitative study using primary data and measured with a Likert scal e. The sample size in this study consists of 51 MSME business actors at Pasar Segar Makassar, determined using the Slovin method. The data analysis technique used in this study employs SPSS version 26 software. The results indicate that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance.  

Apprilia Apprilia; Desi Linggi Allo; Mika Mallisa; Yohanis Tasik Allo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to determine, firstly, the influence of implementing the e-Samsat system on motor vehicle taxpayer compliance, secondly the influence of tax sanctions on motor vehicle taxpayer compliance, thirdly the influence of implementing e-Samsat and tax sanctions on motor vehicle taxpayer compliance. Data collection techniques used questionnaires and documentation. The number of samples in this study was 93 respondents. The data analysis method uses the classic assumption test and t test. The research results show that there is an influence between e-Samsat and tax sanctions on the level of motor vehicle taxpayer compliance

Syabilal Ali; Adiatma Nugroho; Jimmi Dohar Pandapotan; Irwan Triadi

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2024 Lembaga Pengembangan Kinerja Dosen

Indonesia's land is not doing well now, because there is a lot of pollution, especially air pollution, which is very worrying. It was proven that in Jakarta in 2021, for 3 (three) days, the sky in Jakarta was covered with fog, which turned out to be pollution. It was created by the people of Jakarta, starting from factory fumes, then motor vehicle fumes. Based on the example above, there are actually regulations that regulate the monitoring and/or control of fumes coming out of factories or motorized vehicles, but up to now there are still many people being overlooked regarding air pollution. The method used in this research is normative juridical or library research, with a statutory approach to issues. That protection for the public against air pollution in general already exists in Law Number 32 of 2009 concerning Environmental Protection and Management Jo. Government Regulation Number 41 of 1999 concerning Control of Air Pollution, but the implementation regarding law enforcement by Environmental Law Enforcers is not optimal, so there is a need for cooperation between the community and the government.

Nispa Octapiani; Meilisya Salsabila; Muhammad Fajar Hidayat

Jurnal Hukum, Politik dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

Child sexual abuse is a very complex and sensitive issue in society. The rapid development of society and the increase in crime have an impact on interactions that often violate the law, creating a sense of security, peace and order in society. The crime of sexual abuse of minors is committed by adults and children themselves, and is an important problem to be discussed. The purpose of this study is 1. to find out the efforts made by law enforcers in overcoming sexual abuse of minors 2. to find out how the application of sanctions against perpetrators of criminal acts of sexual abuse of minors. This research uses normative juridical methods, namely legal research conducted on legal norms contained in laws and regulations relating to the criminal offense of child abuse and the provisions of the law. The results of research and discussion show that law enforcement efforts in overcoming child abuse include several steps, namely: conducting investigations and investigations, prosecution of perpetrators, analyzing and considering in deciding cases, conducting supervision and monitoring to correctional institutions and focusing on victim protection with strict law enforcement. The application of criminal sanctions against perpetrators of child abuse through several stages, namely the process of investigation and investigation of investigation and prosecution.    

Ahmad Ibrahim; Rizki Agus Nugraha; Denny Wahyudi; Daniel Handoko

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2024 International Forum of Researchers and Lecturers

Advertising is a crucial element in marketing strategies aimed at attracting consumer attention and influencing purchasing decisions. The rapid development of Indonesia's advertising industry, driven by increasing media consumption, has brought about ethical and regulatory challenges. This study examines the ethical violations in the Garnier Micellar Water television advertisement in 2023, which claimed to be the "No 1 Micellar Water in Indonesia" without sufficient evidence, violating the Indonesian Advertising Code of Ethics (EPI). Using a qualitative descriptive method, the research analyzes the content of the advertisement and interviews with advertising experts. Findings reveal that the claim was misleading, lacking valid data support, and driven by commercial pressures and insufficient ethical awareness. Recommendations include stricter enforcement of advertising ethics, enhanced awareness programs, and collaborative efforts among advertising industry stakeholders to uphold honesty and responsibility in advertising practices.

Latifatul Mufidah Amalia; Aufa Mufidah Rahman

Jurnal Ilmu Hukum Sosial dan Humaniora 2024 Lembaga Pengembangan Kinerja Dosen

This research discusses the comparison of sanctions for liability for the crime of rape between the Indonesian Criminal Code and Singapore's Penal Code 1871. In the Indonesian Criminal Code, rape is regulated in Article 473, while in the Singapore Penal Code, rape is regulated in Article 375. This research uses normative analysis and comparative analysis methods. The results of the research show that there are differences in sanctions for responsibility for the crime of rape between the Indonesian Criminal Code and the Singapore Penal Code. The Indonesian Criminal Code regulates criminal sanctions in the form of imprisonment for a maximum of 12 years and a maximum of 15 years if rape of a child or serious injury results, while the Singapore Penal Code regulates prison sanctions of 8 years to 20 years plus a minimum caning sentence of 12 lashes. This research also shows that there are differences in the definition of rape between the Indonesian Criminal Code and the Singapore Penal Code.