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All Journal ARBITER: Jurnal Ilmiah Magister Hukum REUSAM ; Jurnal Ilmu Hukum

Utary Maharany Barus

Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara

Author-ID : 241016

Religion Humanities Law, Crime, Criminology & Criminal Justice

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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

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

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.

Co-Authors Isnaini Isnaini Julianty Siregar, Riana MAHMUL SIREGAR S, Sunarmi Simatupang, Elysabet Sry Devi Bruni Siregar, Taufik Situmorang, Edward Pahala

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