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All Journal Mimbar Yustitia : Jurnal Hukum dan Hak Asasi Manusia Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL RECHTENS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Law and Society Action Research Literate (ARL) Jurnal Cakrawala Ilmiah SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum SEIKAT: Jurnal Ilmu Sosial, Politik dan Hukum
Bhim Prakoso
Universitas Jember
Religion Arts Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences

 1 
Eradication Strategy against the Crime of Money Laundering in Indonesia Fanny Tanuwijaya; Echwan Irianto; I Wayan Yasa; Dodik Prihatin AN; Bhim Prakoso
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7364

Abstract

The crime of money laundering can tarnish the life of the nation and state because this crime can endanger the stability and security of the community. This study aims to examine strategies for eradicating the crime of money laundering. Because the crime of money laundering is an act that is continued or continued from the predicate crime where the person perpetrators process large sums of illegal money proceeds of crime into apparently clean or lawful funds, using sophisticated, creative and complex methods. From the results of the study there are two main things that can be concluded. First, the criminal law policy in criminal law reform in the field of money laundering crime which focuses on policies for formulating criminal acts, criminal liability, and criminal sanctions. formulated in a statutory regulation. Second, criminal law policies in the framework of overcoming the crime of money laundering can be formulated as an effort to make and shape criminal law regulations in the future effectively and efficiently.
Legal Certainty on PPAT Authority in Making Deed Outside of His Location Bhim Prakoso; I Gede Widhiana Suarda; Dendik Surya Wardana
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7339

Abstract

This study aims to examine the legal certainty of the PPAT's authority in making deeds outside the area of his domicile. PPAT in carrying out its functions and authorities is limited by the working area, as regulated in PP PPAT in Article 12 paragraph (1) that the PPAT working area is "one working area of the Regency/Municipal Land Office". But then it was changed to one province area.” Based on the article, it is clear that the PPAT's work area has expanded, which was originally in the district/municipality area, now it is in the province. Legal issues studied 1). What is the basis for the amendment to Article 12 paragraph 1 of PP Number 24 of 2016 regarding the PPAT work area? 2). How is the legal certainty of the authority of the PPAT who makes the deed outside the domicile? The results of the study indicate that the expansion of the PPAT working area arrangement into one province as stipulated in Article 12 (1) PP No. 24 of 2016 caused problems due to the absence of implementing regulations. And when there is legal certainty about the authority of PPAT after the issuance of PP 24/2016, there is no implementing regulation in this case a Ministerial Regulation which is expected to be a guideline for PPAT in carrying out its authority. Suggestions in this study are for the government to review PP No. 24 of 2016 with the aim of maximizing the implementation of the rules by PPAT officials.
Legis Ratio of Tax Imposition to the Transfer of Land Rights through Instruction I Gede Widhiana Suarda; Bhim Prakoso; Khafid Setiawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7338

Abstract

Inheritance is a legal event that occurs when a person dies. Inheritance is the process of transferring inheritance from the deceased heir to heirs who are related by blood and marriage to the heir. When a person dies, this creates a legal consequence, namely how the management and continuation of rights and obligations as a result of a legal event due to the death of a person is regulated by inheritance law. Assets obtained from inheritance receipts are one form of additional economic capacity that can be received by a person as regulated in Law Number 36 Year 2008. Problem formulation 1) What is the basis for imposing Tax on heirs to the object of inheritance? 2). Does the imposition of taxes on heirs meet the principles of justice? The methodology used is normative juridical, with a statutory approach, a conceptual approach, and. historical approach. Conclusion That the taxation legis ratio using this approach is a fundamental basis on a philosophical basis which justifies the state to collect taxes as enforceable in the sense of having authority with coercive power. Taxes have become the backbone of a very dominant development wheel. Whereas the imposition of tax on the heirs on the object of inheritance does not meet the principles of justice and benefit to the heirs, because the heirs are subject to BPHTB twice. Suggestion The government should review the products of legislation related to the imposition of taxes with legal considerations that meet the legal objectives of the purpose of imposing taxes on the community. Especially the regulation regarding the determination of NPOPTKP for objects obtained from inheritance in order to take into account the economy of the community because the income level of the community is different.
Co-Authors Achmad Rofik Adam Bintang Danesa Wijaya Alif Ardiansyah Ana Laela Fatikhatul Choiriyah Dendik Surya Wardana Dodik Prihatin AN Echwan Irianto Ermanto Fahamsyah Faisal Samsudin Fanny Tanuwijaya Fendi Setyawan Firman Floranta Adonara, Firman Floranta I Gede Widhiana Suarda I Wayan Yasa Intan Permatasari Permatasari Iswi Hariyani Khafid Setiawan Krisna Mukti Pradana Misbahul Ilham Moh. Ali Muhammad Imaduddin Reyka Widia Nugraha Widya Sari Amalia