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Pertanggungjawaban Pidana Terhadap Direktur Perseroan Terbatas Atas Tindak Pidana Penggelapan Pajak Studi Putusan Jambi Nomor 155/PID.SUS/2022/PN JMB Refalia, Salsa; Sepriani, Sarnida; Rasji, Rasji
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11124230

Abstract

In this writing, we critically examine the juridical basis of criminal liability for the Director of PT. Jambi Tulo Pratama regarding his tax evasion. Where by deliberately using a tax invoice. So, from this there is a violation of a tax obligation carried out by the taxpayer (Article 38 of the KUP Law). In the crime of embezzlement there are objective elements and subjective elements. And also the concepts of 3 (three) types of concepts in criminal liability, namely, Criminal Without Fault, Strict Liability (strict liability or absolute responsibility) and Vicarious Liability (vicarious liability). The judge's consideration is also important in a case or problem. The judge's consideration is an important stage in the criminal justice process where the judge examines the facts revealed during the trial. These considerations play an important role in determining whether the defendant is guilty or not and in determining the appropriate punishment. The judge's considerations will be included in a decision, where a good decision will fulfill the 3 aspects in a balanced manner.
EXECUTION OF AUCTIONS FOR MORTGAGE RIGHTS BY KPKNL AFTER THE SLEMAN RELIGIOUS COURT RULING NUMBER 709/PDT.G/2022/PA.SMN Harahap, Abi Hamdalah Sorimuda; Rasji, Rasji
NOTARIIL Jurnal Kenotariatan Vol. 9 No. 1 (2024)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jn.9.1.2024.23-32

Abstract

One of the objectives of land reform is to hold a fair and equitable distribution of the livelihoods of the peasants in the form of land so that with this distribution a fair and equitable distribution of results can be achieved. The purpose of this land reform is realized through the determination of the minimum area and maximum area of agricultural land ownership with certain rights by one family or legal entity. Prohibition of agricultural land ownership in absentee is a prohibition on ownership of agricultural land located outside the area where the owner lives. One of the efforts to prevent absentee land ownership is the existence of an Electronic Identity Card. However, the implementation of the transfer of rights based on the sale and purchase of agricultural land, with the implementation of the E-KTP, was not carried out perfectly. This research aims to examine the implementation of the absentee sale and purchase of agricultural land rights using E-KTP in Bangli Regency. The research method used is empirical legal research and the research locations were held in Bangli Regency, PPAT and the Bangli Regency Land Office. The results of this research showed that the implementation of an E-KTP nationally, still cannot overcome the ownership of agricultural land in Bangli Regency by people who have addresses outside the Bangli Regency sub-district and still carry out the process of changing addresses so as not to cause absentees.
ANALISIS PRO DAN KONTRA LEGALISASI GANJA MEDIS DI INDONESIA: TINJAUAN TERHADAP KANDUNGAN DAN IMPLIKASINYA Claudia, Jennifer; Rasji, Rasji
Kertha Semaya : Journal Ilmu Hukum Vol 12 No 4 (2024)
Publisher : Fakultas Hukum Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KS.2024.v12.i04.p15

Abstract

Penelitian ini bertujuan untuk Mengetahui Analisis Pro dan Kontra Penggunaan Ganja Medis di Indonesia ditinjau dari Kandungan dan Implikasinya. Penelitian ini menggunakan studi literatur yang berasal dari jurnal ilmiah, buku, dokumen kebijakan, dan laporan medis terkait dengan wacana ganja medis. legalisasi di Indonesia. Permasalahan pro dan kontra terhadap wacana ini belum menemukan titik terang karena masih sangat terbatas dan sulitnya penelitian dalam negeri terkait ganja. Diperlukan penelitian untuk menilai dampak positif dan negatif penggunaan ganja sebagai bahan pertimbangan dalam memutuskan kebijakan ini. Peraturan khusus dan pedoman teknis dari pemerintah juga diperlukan untuk mendukung pengembangan penelitian ganja di Indonesia. This research aims to determine the analysis of the pros and cons of using medical marijuana in Indonesia in terms of its content and implications. This research uses literature studies originating from scientific journals, books, policy documents, and medical reports related to medical marijuana discourse. legalization in Indonesia. The issue of the pros and cons of this discourse has not yet found a clear light because domestic research regarding marijuana is still very limited and difficult. Research is needed to assess the positive and negative impacts of marijuana use as a consideration in deciding on this policy. Special regulations and technical guidelines from the government are also needed to support the development of cannabis research in Indonesia.
The Position of the Tax Court in the Indonesian Judicial System After the Decision of the Constitutional Court Number 26/PUU-XXI/2023 Clementino Moningka, Yosia; Rasji, Rasji
Rechtsnormen Journal of Law Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/rjl.v1i1.318

Abstract

Background. The Tax Court, basically, has been regulated in Law Number 14 Year 2002 on Tax Court. However, there is an issue relating to the ambiguous position of the Tax Court. Purpose. The purpose of this is to show that the position of the court is not independent, as it plays a role in both judicial and executive functions, which may result in a lack of independence in case decision making. Therefore, this study aims to determine the position of the tax court in the current judicial system in Indonesia. Method. This research uses normative juridical research method by reviewing secondary data obtained. Based on the results of the research, it was found that the latest Constitutional Court Decision Number 26/PUU-XXI/2023 has determined that the Tax Courts must transfer their organizational, administrative, and financial development responsibilities to the Supreme Court before 31 December 2026. Results. The consequence of this decision is that the organizational structure of the Tax Court will be directly under the supervision of the Supreme Court and no longer under the Ministry of Finance. Although the Tax Court will be transferred to the Supreme Court, it is important to maintain this situation as the transition requires adjustments in terms of organizational structure, employee status, and career opportunities for tax judges. All of these matters must be studied and solutions found by the Tax Court as the independence of tax judges means a lot to taxpayers seeking justice in their tax disputes. Conclusion. In addition to independence, the public also expects competent expertise and knowledge from tax judges as enforcers of justice in tax disputes.
Analisis Perlindungan Hukum Pada Perusahaan Fintech P2P Lending Dengan Jaminan Fidusia (Studi Kasus PT Modal Rakyat Indonesia) Natasya Mauly N, Denayu; Rasji, Rasji
UNES Law Review Vol. 6 No. 3 (2024): UNES LAW REVIEW (Maret 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i3.1887

Abstract

This study examines legal protections in Fintech peer-to-peer (P2P) lending companies utilizing fiduciary guarantees, with a specific focus on the case of PT Modal Rakyat Indonesia. It contextualizes the necessity of guarantee mechanisms in financial transactions and underscores the critical need for legal protections for both creditors and debtors within the Fintech P2P framework. The research methodology involves a legal analysis of the Fiduciary Guarantee Law and a detailed case study of PT Modal Rakyat Indonesia. The findings underscore the significance of creditor preference rights and the processes for dispute resolution following a default, discussing their broader implications for Fintech P2P lending practices.
Implikasi Hukum Keterangan Palsu yang diberikan oleh Panghadap Terhadap Pejabat Pembuat Akta Tanah Ade Putra F Sumbara; Rasji, Rasji
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1987

Abstract

The legal implication for the Land Deed Official on the false statement given by the confrontant is the potential for PPAT to participate in the criminal act of making an authentic deed based on false information or document forgery. However, with the use of the analysis of Article 1365 of the Civil Code and regulations governing the duties functions and authority of PPAT. Then the PPAT has no material obligation in examining to prove the authenticity of the documents or information presented to him. If the formal examination has proven that there is no indication of document forgery and the PPAT makes an authentic letter to the applicant. Then the elements of criminal and unlawful acts are not included in the acts committed by the PPAT in making an authentic deed based on false information provided by the public/applicant to the PPAT.
Perspektif Hukum terhadap Perlindungan Anak Korban Kekerasan Seksual dalam Undang-Undang Nomor 12 Tahun 2022 Silvia Cahyadi; Rasji, Rasji
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2004

Abstract

A nation's legal system must provide for the legal protection of children who are the victims of sexual assault. One of the main initiatives to give children who are victims of sexual assault proper legal protection is Law Number 12 of 2022 about Sexual assault Crimes. This article examines the numerous legal protection measures provided by Law Number 12 of 2022 through a content analysis. These measures include rules pertaining to the definition of sexual violence, court procedures, penalties for offenders, and victim rehabilitation initiatives. The investigation focuses on the potential and difficulties in implementing Law Number 12 of 2022 throughout society, as well as how it offers a thorough legal framework to safeguard the rights of children who are sexually abused.
Dinamika Permasalahan Ahli Waris dalam Penyerahan Protokol Notaris Meninggal Dunia Yulian, Fransisca Chatharina; Rasji, Rasji
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2042

Abstract

Notaris secara yuridis dilandasii berdasarkan UU RI No. 2 Tahun 2014 yang mengubah UU No. 30 Tahun 2004 tentang Jabatan Notaris. Salah satu ketentuan penting adalah Pasal 35 ayat (1) yang mengharuskan keluarga notaris yang meninggal untuk memberitahukan Majelis Pengawas Daerah (MPD). Namun, prosedur penyerahan protokol notaris tidak diatur rinci, menyebabkan kekosongan hukum dan potensi masalah seperti kerusakan atau penyalahgunaan dokumen. Ahli waris seringkali kurang memahami kewajiban mereka, sehingga dapat mengakibatkan kerugian hukum dan administrasi. Ketentuan ini perlu diperjelas untuk memastikan keamanan dan kelancaran penyerahan protokol notaris. Metode penelitian yang digunakan adalah yuridis normatif dengan mengacu kepada aspek hukum positif yang berlaku di Indonesia. Hasil penelitian menunjukkan bahwa Tanggungjawab ahli waris menurut Pasal 35 ayat (1) UUJN wajib memberitahukan MPD tentang meninggalnya notaris, sehingga ahli waris mengambil alih tanggung jawab notaris. Ini berarti ahli waris tidak hanya mewarisi harta benda tetapi juga tanggung jawab dan kewajiban profesi notaris. Pasal 63 ayat (2) UUJN mengatur penyerahan Protokol Notaris oleh ahli waris kepada notaris lain yang ditunjuk MPD. Ahli waris bertanggung jawab menjaga kelangsungan praktek notaris, memastikan aksesibilitas dokumen, dan menjamin keamanan dokumen Protokol Notaris. Penyerahan protokol harus dilakukan sesuai ketentuan hukum. Ahli waris bekerja sama dengan MPD dan notaris baru untuk menjaga keutuhan dan aksesibilitas dokumen penting ini, memberikan kepastian hukum dan melindungi hak-hak pihak yang terlibat dalam perbuatan hukum. Protokol Notaris harus disimpan dengan baik meskipun notaris pensiun atau meninggal dunia, sesuai Pasal 65 UUJN. Notaris bertanggung jawab atas setiap akta yang dibuatnya seumur hidup, bahkan setelah protokol diserahkan ke penerima protokol. Penyerahan protokol oleh ahli waris wajib dilaporkan ke Majelis Pengawas Daerah (MPD) dalam 7 hari kerja. Protokol harus diserahkan ke notaris penerima dalam 30 hari dengan berita acara. Jika notaris meninggal saat cuti, Pejabat Sementara Notaris menyerahkan protokol dalam 60 hari. Prosedur ini memastikan tanggung jawab beralih ke notaris penerima protokol, melibatkan ahli waris, MPD, dan pejabat sementara notaris, serta menghindari masalah hukum dan administrasi terkait dokumen notaris.
Tanggung Jawab Hukum Pengembang Properti Yang Dinyatakan Pailit Terhadap Pemenuhan Kewajiban Kepada Konsumen Ditinjau Dari Teori Kepastian Hukum Evelyn Millechen; Rasji, Rasji
UNES Law Review Vol. 6 No. 4 (2024): UNES LAW REVIEW (Juni 2024)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.2046

Abstract

The need for adequate housing is a mandate of the Constitution. This is what encourages the growth of the house development industry and ready-to-live buildings in Indonesia. However, in its implementation, the community is often faced with the problem of developer companies being declared bankrupt, causing legal uncertainty for consumers. This is what makes researchers interested in examining these legal issues. This research uses normative juridical research with a statutory approach through secondary data searches. The result of this research is that when the developer enters PKPU and is even declared bankrupt, it is the consumers who suffer great losses. Because, if the developer is declared bankrupt and the Deed of Sale and Purchase (AJB) has not yet belonged to the consumer, the consumer's assets will also be confiscated and auctioned, and the consumer does not necessarily get a share of the proceeds from the auction because it is not certain that the results are sufficient to pay off his share. In this case, it can be seen that in bankruptcy cases, consumers are the most vulnerable. In the absence of AJB in addition to being the last creditor, the consumer is not the owner of the land and the land will be auctioned and divided by the separatist creditor. There needs to be an effort from the government to form a specific regulation governing further provisions and the position of creditors in bankruptcy, PPJB, reservation agreements, Pre-Project Selling obligations of developers, as well as sanctions if it is found that the development company has defaulted or broken promises. Because the Bankruptcy Law and GCPL have different solutions from each other, it is necessary to have clearer arrangements between bankruptcy and consumer protection to create legal certainty.
Analisis Dampak Undang-Undang Cipta Kerja Terhadap Hak-Hak Pekerja Singhs, Arief Dermawan; Alsabilah, Zahra; Rasji, Rasji
Journal of Education Religion Humanities and Multidiciplinary Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v1i2.1255

Abstract

Dengan disahkannya Peraturan Pemerintah Pengganti Undang - Undang Republik Indonesia Nomor 2 Tahun 2022 tentang Cipta Kerja, Perppu ini diyakini oleh pemerintah dapat meningkatkan investasi, membuka lapangan kerja yang lebih luas, meningkatkan kapasitas tenaga kerja dan mengurangi masalah perizinan yang dianggap sebagai salah satu penghambat investasi, berdasarkan kekhawatiran pemerintah maka pemerintah merancang perppu cipta kerja agar tidak ada kekosongan hukum dan kebutuhan mendesak untuk menjamin perekonomian nasional. Dengan adanya perppu cipta kerja ini disinyalir pasal-pasal di dalamnya memberikan dampak yang merugikan terhadap hak-hak pekerja yaitu PHK, Upah, Gaji, Outsourcing, dan pesangon sehingga menimbulkan permasalahan dalam masyarakat. Dalam hal ini penulis mengkaji bagaimana dampak Perppu Cipta Kerja terhadap hak-hak pekerja.
Co-Authors Ade Putra F Sumbara Alsabilah, Zahra Anggitha, Fricila Apriza, Nathania Augustin, Agatha Aulia, Riska Aurelia, Jessica Beale, Aurelius Steven Budiman, Eunike Kathryn Chandra, Clarissa Mayella Chandra, Jessica Chen, Zefanya Angellin Cherieshta, Jocelyn Claudia, Jennifer Clementino Moningka, Yosia Damanik, Gabriel Yericho Davin, Auliadi Achmad Effendi, Kevin Noble Endang Lestari Evelyn Millechen Fadloli, Muhammad Fatimatuzzahra Fatimatuzzahra Febriany, Febriany Florencia, Cherlyne Baby Harahap, Abi Hamdalah Sorimuda Hartono, Margareta Kristiani Hasta, Baharuddin Jusuf Habibie Hong, Carissa Patricia Hotma Elisa Irene Siahaan Howard, Christopher Jonatan, Frangky Jonathan, Edward Jovian, Erland Juwita, Dhiny Ellen Lestari, Novianti Maharani, Shavira Ardita Marina Marina Michael Michael Michellena, Michellena Najla, Tengku Amira Natasya Mauly N, Denayu Nathasya, Nathasya Nazhimah, Shafira Nugroho, Hizkia Ivan Oktavian, Ivan Danara Patricia, Viane Purba, Nanda Divabuena Putra, Louis Sebastian Anot Putri, Audrey Bilbina Putri, Belicia Widhyana Yulia Putri, Sanny Nuyessy Quinn, Luverne Pujian Refalia, Salsa Rigel, Rigel Rudijanto, Maria Natasha Rukmana, Kevin Rusli, Vennia Neshya Sepriani, Sarnida Serena, Michelle Audrey Setiawaty, Tiffany Silvia Cahyadi Simarmata, Michael Kalep Singhs, Arief Dermawan Siswanto, Vivienne Olivia Sitompoel, Yervant T. S Sulistio, Felicia Amanda Suryani, Cendana Syamila, Najma Tanujaya, Calista Putri Vanessa Vanessa Vaustine, Griselda Vera, Vionna Vetty Wafi, Auzan Wonohadidjojo, Christopher Howard Yetmiaty, Yetmiaty Yulian, Fransisca Chatharina Yulyana, Devy Zimah, Amelia Abdullah