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All Journal USU LAW JOURNAL Jurnal Pencerah Bangsa
Chairul Bariah
Program Studi Magister Ilmu Hukum Fakultas Hukum Universitas Sumatera Utara
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Hukum Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Yang Dilakukan Oleh Perusahaan Berdasarkan Hukum Pajak Di Indonesia Fauzan Zaki; Budiman Ginting; Tengku Keizerina Devi; Chairul Bariah
USU LAW JOURNAL Vol 7, No 6 (2019)
Publisher : Universitas Sumatera Utara

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Abstract

Abstract. Tax avoidance as an effort to alleviate the tax burden by not violating existing laws. Although there is no law that is violated, all parties agree that tax avoidance is not acceptable. This is because tax avoidance directly results in reduced state revenues. The problem in this thesis is whether tax avoidance actions carried out by company management violate the rule of law, what is the responsibility of company management if there are findings from the Directorate General of Taxes on corporate tax avoidance that lead to corporate tax evasion and what are the legal consequences for avoidance actions atas. The research method is carried out in a normative juridical manner. The nature of this thesis research is descriptive. Data sources are primary, secondary and tertiary legal materials. Data collection techniques were carried out with subsequent library research conducting interviews and then the data were analyzed qualitatively, so that later the results of this study would be deductively concluded. Based on the research conducted, it was concluded that tax avoidance actions carried out by company management violated the rule of law in an effort to reduce the tax burden. Taxpayers or business entities often take advantage of applicable loopholes. This happens because of the gap in legislation that can be utilized by the taxpayer to reduce the tax burden in question. The responsibility of the management of the company if there are findings of the results of the Directorate General of Taxes on corporate tax avoidance which leads to corporate tax evasion in the form of directors or commissioners that have been stated in the articles of association of a corporation. Directors and commissioners can be held accountable for criminal matters in the case of corporate crime. The involvement of directors or commissioners in criminal acts committed by corporations, where this is reflected in the presence of malicious intent (mens rea) and bad deeds (actus reus) carried out by the board of directors or commissioners. The legal consequences for companies for tax avoidance measures are taxation sanctions for tax avoidance actions and loss of company reputation. the company does not operate and or does not operate as expected.   Keywords: companies, tax avoidance, embezzlement
Pertanggungjawaban Pidana Bagi Pelaku Penyalahgunaan Airsoft Gun: Studi Putusan Pengadilan Negeri Simalungun Panji Nugraha; Madiasa Ablisar; Mahmud Mulyadi; Chairul Bariah
USU LAW JOURNAL Vol 7, No 7 (2019)
Publisher : Universitas Sumatera Utara

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Abstract

Abtracts. Airsoft gun that in principle is used with a positive purpose, but in reality there are only among the people who abuse sports firearms is not as it should be. This misuse can certainly be detrimental to others because if this type of airsoft gun is not used in accordance with applicable procedures, it can be functionally used as a dangerous firearm and can injure the target and even threaten the life of the person being the target of the shot. Along with the complexity of economic problems that continue to squeeze most of the community lately, crime rates are also growing more and more rampant from day to day, often even perpetrators of crimes have used firearms in every crime, and some of these criminals use airsoft guns as a tool to threaten victims. The issues raised in this study, namely how the legal regulation of criminal acts of misuse of airsoft gun in the environment of civil society, the consideration of judges in the simalungun district court ruling that equates airsoft guns with firearms and criminal liability for perpetrators of misuse of airsoft gun misuse in court decisions simalungun country. To find answers to these problems, this research uses descriptive analytical normative legal research, in which normative legal research uses secondary data as the main data using data collection techniques carried out by library research, and data analysis uses qualitative data analysis methods. Keywords: crime, misuse, airsoft gun.
Kebijakan Kriminal Penanggulangan Kejahatan Melalui Media Sosial Sebagai Sarana Untuk Melakukan Kejahatan Terhadap Anak Pantun Marojahan Simbolon; Madiasa Ablizar; M Ekaputra; Chairul Bariah
Jurnal Pencerah Bangsa Vol 3, No 2 (2024): JPB
Publisher : Jurnal Pencerah Bangsa

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Abstract

Kebijakan pidana menangani kejahatan terhadap anak, mengunggah video, atau foto atau konten negatif yang melibatkan anak di media sosial tidak cukup dengan UU Nomor 35 Tahun 2014 jo. Undang-Undang Nomor 23 Tahun 2002 tentang Perlindungan Anak, bahkan kehadiran Undang-Undang Nomor 11 Tahun 2008 (UUITE) dinilai belum mampu menanggulangi kejahatan terhadap anak sebagai korban di media sosial. Kebijakan substantif yang mengatur pencegahan kejahatan melalui media sosial sebagai sarana melakukan kejahatan terhadap anak, dan bagaimana kebijakan yang berlaku, serta pencegahan kejahatan yang sebaiknya dilakukan untuk melindungi anak dari kejahatan media sosial. Jenis penelitian ini adalah normatif, deskriptif dan preskripsi. Analisis data kualitatif. Menganalisis permasalahan dengan mengambil pendekatan hukum (statutes of Approach) dan pendekatan kasus (case Approach), bukan studi kasus atau studi putusan pengadilan. Tesis ini tidak mengkaji putusan pengadilan, namun menguraikan berbagai kasus yang muncul di media sosial mengenai kejahatan terhadap anak
Co-Authors Alvi Syahrin Boy Amali Budiman Ginting Ediwarman Ediwarman Elfirda Ade Putri Fauzan Zaki Fitriani Fitriani Gabriellah Angelia Gultom Iryanti Sagala M Ekaputra Madiasa Ablisar Madiasa Ablizar Mahmud Mulyadi Marihot Tua Silitonga Marlina Marlina Muhammad Andi Dirgantara Muhammad Ekaputra Paian Tua Dolok Matio Sinaga Panji Nugraha Pantun Marojahan Simbolon Rini Anggreini Syafruddin Kalo Tengku Keizerina Devi Wenggedes Frensh Frensh