Utary Maharany Barus
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara

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Analisis Yuridis Kewenangan Penyitaan Harta Kekayaan Wajib Pajak oleh Juru Sita Pajak Julianty Siregar, Riana; Barus, Utary Maharany; Siregar, Taufik
ARBITER: Jurnal Ilmiah Magister Hukum Vol 2, No 1 (2020): ARBITER: Jurnal Ilmiah Magister Hukum Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.574 KB) | DOI: 10.31289/arbiter.v2i1.124

Abstract

Tax collection in the form of confiscation is a follow-up to the implementation of forced tax collection due to the tax paid not being paid 2x24 hours after the date of notification with the statement and submission of the forced letter to the tax guarantor. The exercise of the authority of the tax bailiff at the East Medan Pratama tax service office is based on tax legislation in the area of taxation, which involves confiscation and hostage taking. In addition, the tax bailiff is also given the authority to enter and inspect all rooms including opening cabinets, drawers and places. others to find confiscated objects at the place of business, at the domicile, or at the place of residence of the tax guarantor, or at other place that can be suspected as a place to store confiscated objects in accordance with the provisions contained in Article 5 paragraph (3) of Law Number 19 of 2000 concerning Tax Collection by Forced Letter.
Pembebasan Bersyarat Bagi Narapidana Di Lembaga Pemasyarakatan Klas II B Lubuk Pakam Situmorang, Edward Pahala; Barus, Utary Maharany; Isnaini, Isnaini
ARBITER: Jurnal Ilmiah Magister Hukum Vol 1, No 1 (2019): ARBITER: Jurnal Ilmiah Magister Hukum Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.463 KB) | DOI: 10.31289/arbiter.v1i1.112

Abstract

This study aims to look at the implementation of imprisonment for prisoners and how the implementation of parole for prisoners as well as what are the obstacles and efforts in the implementation of parole for prisoners. The method of approach used in this research is normative juridical, which is an approach that emphasizes searches and library materials. Conditional release is the process of fostering prisoners outside Penitentiary after undergoing at least 2/3 of his sentence with a stipulation of 2/3 of the criminal period of at least 9 months. Obstacles that occur in the Conditional Release by the Class II Correctional Institution B Lubuk Pakamadalah Tightening parole for prisoners related to Government Regulation Number 99 of 2012 contrary to Law Number 12 of 1995 as stated that each prisoner is entitled to the same treatment as the right to obtain parole.
Independensi Penentuan Jumlah Nilai Agunan dalam Perjanjian Kredit yang Dilakukan oleh Appraisal Bank Simatupang, Elysabet Sry Devi Bruni; S, Sunarmi; Siregar, Mahmul; Barus, Utary Maharany
Jurnal Ilmu Hukum Reusam Vol 9, No 1 (2021): Mei
Publisher : Universitas Malikussaleh

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Abstract

A bank always requires collateral to its customers in providing credit facility as a form of a guarantee or responsibility for their contract with the bank. A bank also employs an Appraisal Bank or Public Appraisal Service Office (KJPP). KJPP is expected to prevent wrong collateral valuation and value engineering. Therefore, the research problems are how the independence of an Appraisal Bank is, in performing collateral valuation in a credit contract, how the binding force of the valuation results gained by an Appraisal Bank to the collateral in a credit contract, and how the liability of the Appraisal Bank for the valuation performed by an Appraisal Bank to the collateral in a credit contract. This is a normative juridical and descriptive research. This research employs statutory method using primary, secondary, and tertiary legal materials. The data are collected from library study and field observation. They are analyzed by reducing data, presenting data, and drawing conclusions/making verification to obtain descriptive data. The results of the research conclude that the independence an. appraisal is assessed when he performs valuation without intervention from anyone. In legal view, an appraisal is considered valid and affecting the collateral object; the results of his valuation becomes his responsibility. The responsibility of an appraisal for his valuation results can be seen from the conformity of his report and the prevailing regulations. It is suggested that one be required and obliged to have specific skills, integrity, honesty and objectivity to become an appraisal. An appraisal also has to be guided by ethical codes and prevailing laws and regulations.