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Penelitian ini menganalisis dasar hukum dan tanggung jawab notaris dalam tindak pidana pemalsuan akta otentik berdasarkan Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Jabatan Notaris (UUJN). Notaris memiliki kewenangan membuat akta otentik yang berkekuatan hukum sempurna, namun hal ini juga menciptakan celah bagi pemalsuan yang merugikan. Pemalsuan akta termasuk tindak pidana pemalsuan surat, menimbulkan kompleksitas dalam menentukan batas tanggung jawab notaris karena kewajiban verifikasi notaris yang terbatas dalam investigasi materiil, serta adanya perbedaan pendekatan antara KUHP dan UUJN. Penelitian ini menggunakan metode hukum normatif dengan pendekatan statute dan conceptual, mengkaji peraturan dan literatur hukum. Hasilnya menunjukkan bahwa notaris dapat dikenakan sanksi pidana jika terbukti sengaja terlibat dalam pemalsuan. Kesimpulannya, diperlukan harmonisasi antara KUHP dan UUJN untuk memastikan kepastian hukum bagi notaris dan masyarakat, dengan penekanan pada pembuktian unsur kesengajaan (dolus) notaris.

This study aims to analyze the implementation gap (Das Sein) against the normative provisions (Das Sollen) regarding the prohibition on riding a motorbike with more than one passenger (Bonceng Tiga/BOTI) as regulated in Article 106 Paragraph (9) of Law Number 22 of 2009 concerning Traffic and Road Transportation (LLAJ Law). The main problems studied are the factors underlying public non-compliance and the effectiveness of the role of the authorities in implementing criminal sanctions in the form of fines in Article 292 of the LLAJ Law. This study uses a normative legal research method with a statute approach and a conceptual approach. The secondary data analyzed are in the form of primary legal materials (LLAJ Law) and secondary (journals, books, study results). The results of the initial study indicate a significant gap between the prohibition norm (Das Sollen) and practice in the field (Das Sein). Public non-compliance is influenced by socio-economic factors (wanting to save time and costs), while the effectiveness of the maximum fine of IDR 250,000.00 (Article 292) is considered low because the nominal value does not create an adequate deterrent effect. In addition, inconsistent law enforcement also exacerbates ineffectiveness. Therefore, a revision of the legal substance and an increase in enforcement consistency are needed to optimize traffic safety guarantees.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Bendera dan lambang Negara, Bahasa Indonesia, serta Lagu Kebangsaan merupakan cerminan kedaulatan, kemandirian, dan eksistensi negara yang merdeka, bersatu, berdaulat, adil dan makmur, sekaligus sebagai jati diri bangsa dan identitas negara. Pada umumnya masyarakat mengetahui tentang bendera, bahasa, lambang negara, dan juga lagu kebangsaan serta menggunakannya dalam aktivitas bermasyarakat namun kurang memahami aspek yuridisnya secara baik dan benar. Hal ini dialami pula oleh para siswa di SMA Kesatrian 2 Semarang. Kegiatan PkM ini dilakukan untuk meningkatkan pemahaman para siswa SMA Kesatrian 2 Semarang tentang aspek yuridis penggunaan bendera, bahasa, lambang negara, dan lagu kebangsaan dalam kehidupan sehari-hari berdasar UU Nomor 24 Tahun 2009. Kegiatan dilaksanakan melalui teknis penyuluhan hukum dengan menggunakan metode ceramah, diskusi, tanya jawab, dan bantuan hukum. Evaluasi kegiatan penyuluhan dilakukan dengan metode tanya jawab langsung serta kuesioner. Hasil pelaksanaan kegiatan PkM, para siswa menjadi lebih memahami aspek yuridis penggunaan bendera, bahasa, dan lambang negara, serta lagu kebangsaan sesuai dengan peraturan perundangan yang berlaku. Demikian pula dengan sanksi administratif dan pidananya. Ada peningkatan pemahaman siswa saat sebelum dan setelah dilaksanakan kegiatan.

Match fixing is a serious issue in Indonesian football, as it undermines public trust and damages the sport’s reputation. This research aims to: (1) analyze the legal requirements for individuals involved in match fixing in Indonesian football competitions to receive sanctions from the Indonesian Football Association (PSSI) and criminal penalties from the court; and (2) examine the fairness of sanctions, particularly fines, imposed on football clubs involved in match fixing as stipulated in the PSSI disciplinary code. This study employs a doctrinal research method, focusing on written legal provisions and relying heavily on secondary data obtained from literature. The research also applies comparative, case, and statutory approaches. Legal materials are classified into primary, secondary, and tertiary sources, with data collected through literature study. The analysis uses a normative juridical method. Findings indicate that disciplinary sanctions by PSSI are regulated under Article 7, which stipulates that intentional or negligent disciplinary violations will result in sanctions without exception. Sanctions may include playing matches in closed stadiums or banning play in certain locations to maintain security and prevent riots, even without concrete evidence of disciplinary violations. In contrast, for a court to impose criminal penalties, several elements must be met: (1) the existence of a legal subject; (2) proof of fault; (3) unlawful conduct; (4) actions prohibited or mandated by law with specified penalties; and (5) occurrence in a specific time, place, and context. Regarding fines against football clubs involved in match fixing, the PSSI disciplinary code provides only administrative sanctions and monetary penalties paid to PSSI. These measures are considered less effective and fair because they lack provisions for criminal sanctions in the applicable legal framework, leaving a gap between sports governance and criminal law enforcement.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.

The purpose of this study is to find out how Taxpayer Awareness, Tax Socialization, and Tax Sanctions have an impact on Billboard Taxpayer Compliance in Karanganyar Regency. Quantitative and associative methods are used. The Slovin formula was used to determine a sample of 94 people who answered. Primary data were obtained through questionnaires and analyzed using multiple linear regression using SPSS 23. Studies show that taxpayer awareness does not affect their compliance. On the other hand, tax socialization and tax sanctions significantly and positively affect the compliance of reclamation taxpayers. This shows how important training and law enforcement are in improving tax compliance.”

Since tax revenues are declining annually, it is evident that Indonesian taxpayer compliance is still at a low level. The declining number of taxpayers in KPP Pratama Sleman Regency each year is another indicator of taxpayer compliance and the negative attitude of private taxpayers. The goal of this study is to determine the relative importance of tax penalties, taxpayer knowledge, taxpayer awareness, and taxpayer attitudes. Quantitative approaches are used in this study. The sample in this study consisted of a few KPP Sleman personnel, while the population consisted of 50 respondents, who were KPP Sleman taxpayer consumers. Random sampling was the sampling method employed in this study. Multiple regression is the data analysis method employed, and the analysis's findings indicate that Taxpayer Knowledge of Taxpayer Compliance is attained at t = 9.338 > -4.911ttable with a sig level of 0.00 < sig.α (0.05), meaning that Ha is accepted and H0 is rejected. As a result, H1—the research hypothesis that "Taxpayer Knowledge has a considerable effect on Taxpayer Compliance"—is accepted. Taxpayer Compliance (Y) obtained t = 4.377> 14.855 from ttable with a sig value. The influence of taxpayer attitudes on taxpayer compliance is obtained t = 9.338 > 4.337ttable with a sig level. = 0.00< sig.α (0.05), and H0 is rejected and Ha is accepted. The influence of taxpayer knowledge on taxpayer compliance is obtained t = 9.338 > 13.104ttable with a sig level. = 0.00< sig.α (0.05). H0 if 0.00 < sig.α (0.05

With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.

This study uses a qualitative method to examine the criminal sanctions against phishing crimes under Indonesian criminal law. Phishing is a form of cybercrime committed by deceiving victims into disclosing personal or confidential information such as identity data, bank accounts, or other sensitive details. In Indonesian criminal law, phishing is not explicitly mentioned, but it can be prosecuted under several articles of the Electronic Information and Transactions Law (Law No. 19 of 2016), particularly Articles 35 and 36, which regulate manipulative acts that cause harm to others. Offenders may face imprisonment of up to 12 years and/or fines of up to 12 billion rupiah. Additionally, offenders may be charged under the Indonesian Penal Code (KUHP) if their actions meet the elements of fraud or data theft. This study highlights the need for legal reform to be more responsive to the rapid advancement of digital technology. More specific regulations are needed to ensure legal certainty and provide adequate protection for victims of phishing crimes in Indonesia.

Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT dan/atau keterangan yang berisi data pajak yang tidak benar atau tidak lengkap yang menimbulkan kerugian Negara. Tujuan penelitian ini adalah mengetahui dan menganalisis pemeriksaan bukti permulaan, pertimbangan hukum hakim dalam penjatuhan putusan, dan akibat hukum atas Putusan pada Putusan No.239/Pid.Sus/2014/Pn.Sbw. Rumusan masalah dalam penelitian ini adalah 1) Bagaimana pemeriksaan bukti permulaan?, 2) Bagaimanakah pertimbangan hukum hakim dalam penjatuhan putusan? dan 3) Bagaimana akibat hukum atas Putusan No.239/Pid.Sus/2014/Pn.Sbw? Metode penelitian ini termasuk yuridis normatif dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa 1) pemeriksaan bukti permulaan dimulai dari memeriksa saksi-saksi dan bukti berupa dokumen faktur pajak standar yang dilaporkan Christin Marliana; (2) Pertimbangan hakim atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah pada saat dilakukan pemeriksaan bukti permulaan tidak dapat dikurangkan dalam menghitung kerugian pada pendapatan negara karena pajak tersebut disetor setelah melewati batas waktu seharusnya disetor kekas negara dan Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak harus dilakukan untuk tahun pajak 2007, 2008 dan 2009 paling lambat tanggal 15 bulan berikutnya setelah berakhirnya Masa Pajak; (3) Akibat hukum atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah Christin Marliana dijatuhi hukuman penjara pidana penjara selama 3 (tiga) tahun dan Denda 2 (dua) kali pajak terhutang yang kurang dibayar yang keseluruhannya berjumlah 2 x Rp. 8.422.542.800,- = Rp 16.845.085.600, subsidiair 6 (enam) bulan kurungan.

Notaris atau PPAT dalam jabatannya tidak terlepas dari sebuah kesalahan dan pelanggaran. Salah satu yaitu kasus dalam Putusan Nomor 1379K/Pid/2023 diketahui dalam kasus bahwa MVS selaku Notaris atau PPAT dititipi uang pembayaran uang tanah oleh SRW selaku pembeli. Uang tersebut tidak diberikan kepada pihak yang berhak yaitu 19 ahli waris selaku penjual maupun BA selaku kuasa jual, Namun diberikan kepada EW. Pokok permasalahan dalam penelitian ini yaitu :1). Bagaimana proses pelaksanaan jual beli tanah dalam Putusan Nomor 1379K/Pid/2023. 2). Bagaimana tanggung jawab Notaris atau PPAT terhadap jual beli tanah dalam Putusan Nomor 1379K/Pid/2023 3).Bagaimana akibat hukum terhadap Notaris atau PPAT yang turut serta dalam proses jual beli tanah dalam Putusan Nomor 1379K/Pid/2023. Metodologi penelitian yang digunakan adalah yuridis normatif, sumber data yaitu data sekunder, metode pengumpulan data dengan studi kepustakaan, metode analisis data menggunakan analisis data kualitatif. Hasil dari penelitian ini bahwa, 1).  Proses jual beli tanah ada tiga tahapan yang harus dilalui yaitu tahapan pengecekan data, tahapan persiapan dan perpajakan, terakhir tahapan jual beli dan balik nama. 2). Sikap Notaris atau PPAT dalam Putusan Nomor 1379K/Pid/2023 merugikan bagi pihak penjual dan pembeli sehingga Notaris atau PPAT bertanggung jawab secara perdata, pidana, dan Adminitratif. 3). Notaris atau PPAT dengan menerima uang titipian dari SRW dinilai menjadi pihak yang ikut serta Notaris atau PPAT dalam jual beli tanah tersebut dan hal itu telah melanggar Pasal 52 UUJN, maka akibat dari keikutsertaan menerima sanksi pidana yaitu penjara selama tujuh bulan.

OJK melaksanakan Pemeriksaan terhadap Bank melalui pemeriksaan secara berkala paling sedikit 1 (satu) tahun sekali untuk setiap Bank dan pemeriksaan sewaktu-waktu apabila terdapat laporan dari masyarakat terkait adanya dugaan pelanggaran kewajiban bank. Pemeriksaan meliputi pemeriksaan terhadap aspek kegiatan usaha Bank. Pemberian sanksi terhadap Penyelenggara Laku Pandai yang tidak melaksanakan kewajiban perlindungan data nasabah diatur dalam POJK Nomor 22 Tahun 2023, dimana akan dikenai sanksi administratif, denda administratif dan sanksi pidana sebagaimana diatur dalam UU P2SK. OJK harus melakukan pemeriksaan secara berkala dan terus memperhatikan peraturan perundang-undangan yang terbit sehingga dapat melakukan sinkronisasi dalam penerbitan POJK demi memberikan perlindungan kepada nasabah yang menitipkan uangnya kepada Penyelenggara Laku Pandai. OJK harus mensosialisasikan POJK yang baru diterbitkan kepada masyarakat dengan harapan masyarakat luas paham dan mengerti bagaimana melindungi hak-hak mereka selaku nasabah. Masyarakat harus berperan aktif sehubungan dengan adanya dugaan penyelewengan tindakan oleh Penyelenggara Laku Pandai dengan cara melakukan pelaporan kepada OJK sehingga OJK dapat segera melakukan pemeriksaan

This research aims to conduct a juridical analysis of cases of circulation of illegal cosmetic products. The method used is normative-dogmatic juridical research, which focuses on relevant legal doctrines and principles. The approach used is a conceptual approach and a statutory approach, with primary legal sources including the Health Law, BPOM Regulations, the Criminal Code (KUHP), and the Criminal Procedure Code (KUHAP). Secondary legal sources include journals, books, and other references that support the analysis. The results show that the distribution of illegal cosmetic products that do not meet safety and quality standards, as in the case of the defendant Megawati binti Rahmat alias Mega in verdict number 39/Pid.Sus/2020/PN Slr, is a serious violation of health law and consumer protection in Indonesia. Based on the principle of liability based on the element of fault, the defendant can be held legally responsible because it is proven that she distributed cosmetics without a distribution permit containing hazardous substances such as mercury. The Panel of Judges considered that the defendant's actions fulfilled the elements of unlawful acts in accordance with Article 1365 of the Civil Code and Article 196 of Law of the Republic of Indonesia Number 36 of 2009 concerning Health. The implications of this research emphasize the importance of strict law enforcement and the application of the principle of responsibility to protect public health from dangerous cosmetic products.

The rapid growth of urban areas has triggered the rise of unlicensed development or illegal buildings that have a negative impact on spatial planning, the environment, and the social life of the community. Controlling illegal buildings is a big challenge for local governments, especially in applying administrative sanctions effectively and fairly. This article analyzes various problems faced in applying administrative sanctions, including structural constraints, weak legal culture, and socio-economic impacts of the crackdown. Using normative and empirical juridical approaches, this research evaluates the effectiveness of administrative sanctions in a number of cities such as Surabaya, Bekasi, and Pontianak, and highlights the need for regulatory reform, strengthening the capacity of the apparatus, and participatory approaches to the community. The results show that the effectiveness of administrative sanctions is still limited due to slow bureaucracy, lack of coordination between agencies, and low public legal awareness. Therefore, a comprehensive and collaborative strategy is needed to improve administrative law enforcement that is consistent and has a real impact in creating an orderly, sustainable and socially just urban space.

Law enforcement against criminal acts of companies that do not pay and deposit BPJS contributions based on the Social Security Organizing Agency Law. To determine and analyze the factors that influence the enforcement of criminal acts against companies that do not pay and deposit contributions to the Social Security Organizing Agency. Where this research method is normative juridical and empirical juridical. Normative juridical research is conducted by examining library materials or secondary materials only. This research is also carried out by describing, examining and explaining and analyzing normative provisions associated with the research nisi. While empirical research is based on the reality that researchers get in the field. From the results of this study it is known that the application of criminal sanctions against companies that are in arrears of employment social security contributions in Gorontalo Province has not shown optimal effectiveness or in other words less effective, this is based on the findings showing that the application of criminal sanctions against violations of participation in the employment social security program has not been effective, because 64.48% of workers have not received the protection of the program. Factors that influence companies that do not pay and deposit contributions to the Social Security Organizing Agency, namely: Economic and Financial Factors of the Company, Level of Knowledge and Compliance, Perception of Benefits and Risks, Access and Ease of Payment, Law Enforcement and Sanctions, Social and Cultural Factors.

Artikel ini membahas secara normatif mengenai ketentuan hukum dan kebijakan sanksi terhadap anggota Kepolisian Negara Republik Indonesia (Polri) yang melakukan pelanggaran terhadap Kode Etik Profesi Polri. Pelanggaran kode etik yang dilakukan oleh anggota Polri menjadi sorotan masyarakat karena meningkatnya jumlah kasus setiap tahun dan berdampak langsung terhadap kredibilitas institusi Polri sebagai penegak hukum. Penelitian ini menggunakan pendekatan yuridis normatif dengan data sekunder yang diperoleh melalui studi literatur terhadap peraturan perundang-undangan, dokumen resmi, jurnal, serta putusan-putusan relevan. Hasil analisis menunjukkan bahwa pelanggaran kode etik anggota Polri diatur dalam Peraturan Pemerintah Nomor 2 Tahun 2003 tentang Peraturan Disiplin Anggota Polri dan Peraturan Kapolri Nomor 14 Tahun 2011 tentang Kode Etik Profesi Polri. Tindakan pelanggaran tersebut dapat dikenai sanksi mulai dari teguran, penundaan kenaikan pangkat, mutasi, demosi, hingga pemberhentian tidak dengan hormat (PTDH). Namun dalam praktiknya, penerapan sanksi sering tidak konsisten dengan ketentuan normatif yang berlaku, serta terdapat tumpang tindih mekanisme antara sidang disiplin, sidang peradilan umum, dan sidang kode etik. Penulis menyarankan agar pemerintah dan institusi Polri memperkuat sistem penegakan hukum internal melalui reformasi regulasi dan pelaksanaan sanksi yang tegas, adil, dan transparan demi menjaga marwah institusi Polri serta meningkatkan kepercayaan publik

This study aims to analyze the implementation of sanctions against wealthy customers who delay payments in the perspective of DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000. The study was conducted at PT. BPRS Alwashliyah Gunung Krakatau Medan with a normative and empirical legal approach. The results of the study indicate that the application of sanctions against customers who delay payments is an effort by banks to maintain the smoothness of the financing system. The application of the DSN-MUI fatwa provides a legal basis for Islamic banks in imposing sanctions on wealthy customers who neglect to fulfill their obligations. This fatwa also strengthens the position of banks in the Indonesian civil law system.

This research examines the sanctions against premeditated murder within the framework of Indonesia's positive law and Islamic law. The study focuses on analyzing Article 340 of the Indonesian Criminal Code and Hadith Sahih al-Bukhari No. 6878 as primary sources. The method employed is descriptive-analytical with a normative juridical approach, using literature review and qualitative analysis. The findings reveal that both legal systems regard premeditated murder as a serious violation of the right to life. The imposed sanctions aim not only to punish but also to protect social stability and uphold human dignity. The maqāṣid al-sharī‘ah approach, particularly the principle of protecting life, serves as a fundamental basis for these sanctions. This study recommends the integration of substantive justice values and the protection of the right to life in the future development of the national criminal law system.