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All Journal Paulus Law Journal
Pasolang Pasapan
Universitas Kristen Indonesia Paulus
Law, Crime, Criminology & Criminal Justice

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EKSISTENSI PENGADILAN PAJAK DALAM LINGKUNGAN PERADILAN TATA USAHA NEGARA Elfran Bima Muttaqin; Pasolang Pasapan
Paulus Law Journal Vol 3 No 2 (2022): Maret 2022
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v3i2.392

Abstract

This study aims to find out and understand how the existence of the tax court in Indonesia and specifically the State Administrative Court. This writing begins with a review of Law No. 14 of 2002 concerning the Tax Court jo. Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures. Results and analysis reveal. The tax court as a special court is part of the exercise of judicial power and is within the State Administrative Court according to Law no. 48 of 2009 in conjunction with Law No. 51 of 2009. The tax court is not really within the State Administrative Court, even though the law has mandated that the tax court is a special court within the State Administrative Court.
PENYELESAIAN TINDAK PIDANA RINGAN MELALUI PROSES KEARIFAN LOKAL SEBAGAI BAGIAN DARI RESTORATIVE JUSTICE Des Maicho Elwin; Pasolang Pasapan; Edgar Michael Parinussa
Paulus Law Journal Vol 4 No 1 (2022): September 2022
Publisher : Fakultas Hukum Univesitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51342/plj.v4i1.509

Abstract

Restorative justice in the criminal justice system is justice whose process involves all parties in a particular crime and jointly solve problems and deal with future consequences. One way that can be used is to consider the local wisdom that exists in an area. This study aims to find out how the process of resolving minor crimes through the process of Local Wisdom as part of Restorative Justice in the Wasuponda community, especially the Padoe custom and being able to find out what are the obstacles faced by the customary council and law enforcement officers in resolving minor crimes through the wisdom process. as part of restorative justice in the Wasuponda community. This study uses a normative-empirical research method. The data used in the research is secondary data (Library Research) in the form of laws, books, journals, and scientific articles related to the title, then primary data for field research (Field Research) based on interviews with the Padoe customary council. . The data obtained were then analyzed by the author in a descriptive-qualitative manner. The results of the study indicate that the process of Local Wisdom as part of restorative justice in the community with Padoe Customs in Wasuponda has been carried out for a long time. The Wasuponda Sector Police coordinates with the Padoe Customary Council in dealing with minor crimes as a fair, fast and low-cost decision. To support the sustainability of the implementation of justice with local wisdom, it is necessary to socialize to the community regarding the process of resolving minor crimes in local wisdom as part of restorative justice so that there is understanding in the community.
Co-Authors Des Maicho Elwin Edgar Michael Parinussa Elfran Bima Muttaqin