scholarly journals The Replacement of Criminal Fine in Criminal Taxation

Yuridika ◽  
2019 ◽  
Vol 35 (1) ◽  
pp. 113
Author(s):  
Putri Ayu Wulandari ◽  
Mochammad Zaidun
Keyword(s):  
Law Enforcement ◽  
Legal Issues ◽  
Court Decision ◽  
Court Decisions ◽  
Legal Certainty ◽  
Legal Principles ◽  
Legal Reforms ◽  
Law Enforcement Officials ◽  
Legal Uncertainty ◽  
Financial Losses

The absence of provisions regulating the substitution of criminal fines in the KUP Law, raises legal uncertainty for law enforcement officials, especially prosecutors in executing court decisions. Considering the recovery of state financial losses that can be resolved by the consistency of court decisions, so the provisions in the KUP Law must meet the legal principles in criminal fines in criminal taxation acts. By not clearly stipulated the substitution of criminal fines in the KUP Law raises legal uncertainty. While substituting criminal fines in the KUP Law is only in the form of imprisonment. In practice, there are several forms of court rulings, there are substituting criminal fines with imprisonment, substituting criminal fines with confiscation of assets then auctioned to pay underpayment taxes, substituting criminal fines with confiscation of assets then auctioned to pay underpayment taxes if the convicted person does not have property that is adequate then replaced with imprisonment. The formulation of the legal issues in this study are: (1) the philosophy of substituting criminal fines in criminal acts in the taxation field, (2) Characteristics of substitution of criminal fines in criminal acts in the taxation field. The results of this study are expected to have a conceptual and legal reforms related to substituting criminal fines in criminal acts in the taxation field, so as to ensure legal certainty, justice and benefit, then the replacement of criminal substitute fines in criminal acts in the taxation field must be included in court decisions and followed up with execution of court decision by the Prosecutor as the executor.

scholarly journals ANALISIS YURIDIS PENGATURAN IDEAL PENINJAUAN KEMBALI PERKARA PIDANA PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 34/PUU-XI/2013

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Agung Barok Pratama ◽  
Aminah . ◽  
Mohammad Jamin
Keyword(s):  
Law Enforcement ◽  
Rule Of Law ◽  
Judicial Review ◽  
Secondary Data ◽  
Court Decision ◽  
Constitutional Court ◽  
Court Decisions ◽  
Literature Study ◽  
Law Enforcement Officials ◽  
The Ideal

<p>Abstract<br />This article  discusses the ideal setting reconsideration after the Constitutional Court decision No. 34/PUU-XII/2013. This research is legal (judicial) normative, namely by reviewing library materials (literature study). Therefore, the data used in this research is secondary data, which includes the primary legal materials, secondary, and tertiary. The results of this study showed that realizing an ideal regulatory application for review should be conducted, first, the MA should retract SEMA 7 2014 it is necessary to avoid confusion law enforcement officials and people seeking justice so as to interfere with the judicial system. If want to make additional rules to facilitate the course of justice, the MA should be poured in the form of PERMA. Second, by accelerating the process of PK and execution. Thirdly, provision PK in the future submission must be adapted to the Constitutional Court decision No. 34/PUU-X/2013. That way the material truth and justice will actually be realized.</p><p>Keywords: Judicial Review; Justice; Rule of Law; Supreme Court Decisions.</p><p>Abstrak<br />Artikel ini meneliti tentang pengaturan ideal peninjauan kembali pasca putusan Mahkamah Konstitusi No. 34/PUU-XII/2013.Penelitian ini merupakan penelitian hukum (yuridis) normatif, yaitu dengan mengkaji bahan-bahan pustaka (studi kepustakaan). Karena itu, data yang digunakan dalam penelitian ini adalah data skunder, yang mencakup bahan hukum primer, skunder, dan tersier. Hasil Penelitian ini menunjukan bahwa, demi menwujudkan suatu peraturan yang ideal permohonan peninjauan kembali maka perlu dilakukan, pertama, MA harus menarik kembali SEMA No.7 Tahun 2014 hal ini ini diperlukan agar tidak terjadi kebingungan aparat penegak hukum dan masyarakat pencari keadilan sehingga dapat mengganggu sistem peradilan. Kedua, dengan mempercepat proses PK dan eksekusinya. Ketiga, ketentuan pengajuan PK kedepanya harus disesuaikan dengan putusan MK No. 34/PUU-XI/2013. Dengan begitu keadilan dan kebenaran materiil akan benar-benar dapat diwujudkan.<br />Kata kunci: Peninjauan Kembali, Keadilan, Kepastian Hukum, Putusan Mahkamah Agung</p>

scholarly journals Reserva do plenário e a (in)segurança jurídica: análise da súmula vinculante número 10

2019 ◽  
Vol 42 (3) ◽  
pp. 225-247
Author(s):  
Giovane Moraes Porto ◽  
Luís Henrique Barbante Franzé
Keyword(s):  
Law Enforcement ◽  
Common Law ◽  
Law Enforcement Officers ◽  
Court Decisions ◽  
Legal Certainty ◽  
Original Culture ◽  
Ratio Decidendi ◽  
Legal Uncertainty

No intuito de minimizar a insegurança jurídica e a falta de isonomia trazida pelas decisões judiciais conflitantes sobre a mesma matéria, foi editada a Súmula Vinculante nº 10, que obriga a reserva de plenário mesmo quando o pronunciamento proferido por órgão fracionário de tribunal não reconhecer a inconstitucionalidade da norma expressamente. Mas, esta súmula perderá a sua finalidade se não houver um critério para assegurar que seja aplicada ao mesmo fato que lhe deu origem. Assim, o objetivo desta pesquisa é buscar, na cultura da “common law”, critérios da “ratio decidendi” que gerem maior confiabilidade na aplicação da referida súmula, além de propor uma nova redação. Será usada a pesquisa doutrinária e jurisprudencial, inclusive originária da cultura da “common law”. É esperado chamar atenção dos juristas para a importância do debate sobre a necessidade de maior segurança jurídica e igualdade, notadamente, por meio da aplicação da Súmula Vinculante nº 10. Abstract In order to minimize legal uncertainty and the lack of equality brought about by conflicting court decisions on the same matter was issued Binding Precedent nº 10, which requires the reservation plenum even when the speech given by fractional referring court does not recognize the unconstitutionality of the norm explicitly. But, this summary will lose its purpose if there is no criteria to ensure that it is applied to the same facts that gave rise. The objective of this research is to look at the culture of "common law" criteria "ratio decidendi" that generate greater confidence in applying that precedent, as well as propose a new wording. Doctrinal and jurisprudential research, including original culture of "common law" will be used. It is expected to draw the attention of law enforcement officers to the importance of the debate on the need for greater legal certainty and equality, notably through the implementation of Binding Precedent nº 10.

Reconstruction to Prove Elements of Detrimental to State Finances in the Criminal Act of Corruption in Indonesia

2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Firmansyah Firmansyah ◽  
Topo Santoso ◽  
Febrian Febrian ◽  
Nashriana Nashriana
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Constitutional Court ◽  
Legal Certainty ◽  
Financial Loss ◽  
Level Of Evidence ◽  
Law Enforcement Officials ◽  
Financial Losses ◽  
Actual Loss ◽  
Research Show

State financial loss is one of the elements of the criminal act of corruption in Article 2 paragraph (1) and Article 3 of Law No. 31 of 1999 in conjunction with Law No. 20 of 2001 concerning the Eradication of Corruption Crime. The formulation of the element of detrimental to state finances in the two articles at the level of evidence still raises various obstacles because it is an obscure norm and is multi-interpretative in nature. The results of the research show that proving that the element of detrimental to state finances in the criminal act of corruption is still understood as a formal crime so that the proof is sufficient by fulfilling the act and there is no need for consequences, whether potential loss of state finances or actual loss, the perpetrator can be convicted. After the Constitutional Court through its decision Number 25/PUU-XIV/2016 stated that the word "can" in Article 2 paragraph (1) and Article 3 is unconstitutional and has fundamentally changed the qualification of corruption to become a material crime, but in its application there are different views of law enforcement officials in proving that the element is detrimental to state finances, giving rise to legal uncertainty. In the upcoming reform of the criminal law of corruption, a more appropriate model of proof is to use the concept of state financial loss in the sense of material crime. Through this concept, a new act can be seen as fulfilling the elements of a corruption crime on the condition that there must be an effect that the state loss is real and occurs (actual loss). The concept of proving state financial losses in a material sense ensures fair legal certainty. Keywords  : Reconstruction, Evidence, State Financial Losses, Corruption Crime.

scholarly journals HILANGNYA KEADILAN DALAM PENEGAKAN HUKUM MENURUT TEORI DISKRIMINASI

2021 ◽  
Vol 8 (2) ◽  
pp. 141
Author(s):  
Nurindria Naharista Vidyapramatya
Keyword(s):  
Law Enforcement ◽  
Research Method ◽  
Law Enforcement Officers ◽  
Legal Certainty ◽  
Conceptual Approach ◽  
Legal Doctrine ◽  
Legal Principles ◽  
Donald Black ◽  
Law Enforcement Officials ◽  
The Law

<p><strong><em>Abstract</em></strong></p><p><em>The Indonesian nation is currently experiencing a crisis of justice in law enforcement. This </em> <em>happens because it is only concerned with the aspects of legal certainty and formal-legality rather than justice. The law cannot be enforced if there are no credible, competent and independent law enforcement officers. Legal discrimination is a way for law enforcement officials to differentiate in the imposition of sanctions against someone who is influenced by that person’s ability both in the economic and power fields. This study discusses how discriminatory law enforcement is when viewed from Donald Black’s theory. The author will compare two cases with the same type of crime but different decisions. Then studied through Donald Black’s theory of legal discrimination. The purpose of this study was to determine the existence of discrimination in law enforcement from two similar cases but with different decisions which were reviewed through Donald Black’s theory of legal discrimination. The research method used by the author in this study is a normative juridical research method. The preparation of this research is analytical descriptive with a conceptual approach. The conceptual approach needs to examine legal principles that can be found from the perspective of scholars or legal doctrine. The results of this research are indeed proven that there is legal discrimination that occurs, this can be seen from the study of Donald Black’s theory. The suggestion for law enforcers is to be fair in any case, do not favoritism and discriminate, because all citizens are the same, equally need justice.</em></p><p><strong> </strong></p><p><strong>Abstrak</strong></p><p>Bangsa Indonesia saat ini sedang mengalami krisis keadilan dalam penegakan hukum. Hal ini  terjadi karena semata-mata hanya mementingkan aspek kepastian hukum dan legalitas-formal daripada keadilan. Hukum tidak dapat ditegakkan apabila tidak ada aparat penegak hukum yang berkredibilitas, berkompeten dan independen. Diskriminasi hukum merupakan cara aparat penegak hukum yang membedakan dalam pemberian sanksi terhadap seseorang yang dipengaruhi oleh kemampuan orang tersebut baik dalam bidang ekonomi maupun kekuasaan. Penelitian ini membahas tentang bagaimana diskriminasi penegakan hukum jika ditinjau dari teori milik Donald Black. Penulis akan membandingkan dua kasus dengan jenis tindak pidana yang sama namun putusan yang berbeda. Lalu dikaji melalui teori diskriminasi hukum milik Donald Black. Tujuan dari penelitian ini adalah untuk mengetahui adanya diskriminsi dalam penegakan hukum dari dua kasus yang serupa tetapi memiliki putusan yang berbeda yang ditinjau melalui teori diskriminasi hukum milik Donald Black. Metode penelitian yang digunakan penulis dalam penelitian ini adalah metode penelitian yuridis normatif. Penyusunan penelitian ini bersifat diskriptif analitis dengan pendekatan konseptual. Pendekatan konseptual perlu mengkaji prinsip-prinsip hukum yang dapat ditemukan dari pandangan sarjana ataupun doktrin hukum. Hasil dari penelitian ini memang terbukti adanya diskriminsinasi hukum yang terjadi, hal ini dapat dilihat dari kajian teori Donald Black. Saran bagi para penegak hukum adalah bersikap adil terhadap kasus apapun jangan pilih kasih dan membeda-bedakan, karena semua warga negara adalah sama, sama sama butuh keadilan.</p>

scholarly journals IMPLEMENTASI RECHTSVINDING YANG BERKARAKTERISTIK HUKUM PROGRESIF

2018 ◽  
Vol 5 (2) ◽  
pp. 227
Author(s):  
Muh Ridha Hakim
Keyword(s):  
Law Enforcement ◽  
Human Life ◽  
Legal Issues ◽  
The Other ◽  
Legal Certainty ◽  
Ultimate Truth ◽  
Legal Principles ◽  
Enforcement Officer ◽  
Law Enforcement Officer ◽  
The Law

The fundamental purpose of law is to create justice, legal certainty and utility. The contradiction between justice and legal certainty are dilemmatic for law enforcement officer. The legal certainty side is easier to be applied so that it neglect the justice itself. The law principle is unhierarchical, thus there is no superior principle which can ignore the other principle. The relevance of the application of legal principles is based on the situation in legal issues. Responding to these challenges appear paradigm of progressive law that the law is a scheme that is not final, it continues to move, to change, it follows the dynamics of human life. Therefore, the law is not seen as something that lives in a stagnation. Law is born from provision living in the society (ibi societas ibi ius). On that basis, the law must continue to be dissected and explored through progressive efforts to reach the ultimate truth for the sake of justice.Keywords : Rechtsvinding, Progressive Law

scholarly journals State Owned Enterprises Finance from the Perspective of State Funds

Yuridika ◽  
2019 ◽  
Vol 35 (2) ◽  
pp. 363
Author(s):  
Sopian Sitepu
Keyword(s):  
Law Enforcement ◽  
The State ◽  
Company Law ◽  
Legal Issues ◽  
Clear Distinction ◽  
Constitutional Court ◽  
Court Decisions ◽  
State Budget ◽  
Legal Subject ◽  
The Status

The existence of State-Owned enterprises (SOE) as one of Indonesia’s legal entities, whereby the State owns part of all of the capital of the company has presented several legal issues. The BUMN Act that has become the basis for establishing State-Owned enterprises has become its own independent legal subject and separates itself from the wealth of the State and has adhered to the provisions of the Company Law Act so that the capital that is presented by the State to the corporation remains as the capital of the SOE and not form the State. However, existing legislations regarding State funds places the funds for SOE as being part of the State budget. This ambiguity in the status of BUMN Funds is not only found in legislations but also in two different constitutional court decisions that presents inconsistencies towards law enforcers. This clear distinction is crucial in the practice of law enforcement in Indonesia.

scholarly journals PROBLEMATIKA PENERAPAN PIDANA MATI DALAM KONTEKS PENEGAKAN HUKUM DI INDONESIA

2012 ◽  
Vol 1 (2) ◽  
pp. 207
Author(s):  
Slamet Tri Wahyudi
Keyword(s):  
Human Rights ◽  
Law Enforcement ◽  
Death Penalty ◽  
Government Policy ◽  
Secondary Data ◽  
Legal Issues ◽  
Government Policies ◽  
Legal Certainty ◽  
The People ◽  
The Government

Law enforcement without direction and not based on the three pillars of the justice of law, legal certainty and the benefits to society can break the law anyway even violate human rights. As one of the policies of the government that are not considered mencerminakan the values of justice and disturbing for the people, the government policy that acts of omission or delay in the application of the death penalty. This research is a normative legal normative juridical approach. The data collected is secondary data were analyzed using qualitative methods juridical analysis. Based on these results it can be concluded that in the application of the death penalty there are serious legal issues, this is due to government policies that commit omission or delay in the execution of the death penalty is a violation of human rights as stipulated in Article 28 of the 1945 Constitution. Keywords: Death penalty, Justice, Legal Certainty, Law

scholarly journals IMPLEMENTASI TUGAS HAKIM PENGAWAS DAN PENGAMAT DALAM PENGAWASAN DAN PENGAMATAN TERHADAP NARAPIDANA (Kajian di Lembaga Pemasyarakatan Klas II A Purwokerto)

2010 ◽  
Vol 10 (2) ◽  
Author(s):  
Dessy Perdani Yuris PS
Keyword(s):  
Law Enforcement ◽  
Supreme Court ◽  
Criminal Procedure ◽  
Internal Resistance ◽  
Court Decision ◽  
Court Decisions ◽  
Research Results ◽  
Procedure Code ◽  
The Supreme Court

The implementation of court judgments needs to be observed and perceived, thus the birth of Supervisor and Observer Judge Institution by Law No. 8 of 1981. The position of a Judge is not simply responsible for imposition of punishment, but also have to responsible for completion of punishment term by inmates in Correctional Institute by appropriate pattern and program of counseling. Besides in article 277 KUHAP till article 288 KUHAP it is charged another task as supervisor and observer of the court decision. The research results show that the implementation of the Supervisory Judge task and Observers in the execution of court decisions in Purwokerto Penitentiary is based on the Criminal Procedure Code Article 277 through Article 283 Criminal Procedure Code, the implementing regulations of the Supreme Court Circular No. RI. No. 7 of 1985. Supervisory Judge in the performance of duties and Observers in Purwokerto Penitentiary still met the constraints that are internal or external, internal resistance from law enforcement and the factors of factor means or facilities. Then the external barriers are the ruling factor.Keywords : Supervisor and Observer Judge, Purwokerto Penitentiary and prisoner

scholarly journals PENEGAKAN HUKUM TERHADAP TINDAK PIDANA KORUPSI DENGAN KERUGIAN NEGARA YANG KECIL DALAM MEWUJUDKAN KEADILAN

FIAT JUSTISIA ◽  
2017 ◽  
Vol 10 (2) ◽  
Author(s):  
Ahmad Muchlis
Keyword(s):  
Law Enforcement ◽  
Key Words ◽  
Attorney General ◽  
Legal Basis ◽  
Legal Certainty ◽  
Small Loss ◽  
Circular Letter ◽  
Law Enforcement Officials ◽  
The Law ◽  
Court Proceedings

The Circulars letter of deputy attorney of general for special crimes number: B-113/F/ Fd.1/05/2010 can be used as a reference by prosecutors in doing law enforcement against corruption with small losses, but in practice law enforcement, this circular letter is making trouble in practice. The results of this research, namely: the law enforcement against corruption with a small loss of state must pay attention to the values of justice, expediency, and legal certainty. In enforcing the law against corruption with small losses only can be stopped during an investigation by utilizing the exchequer and redress demanded. the reason corruption cases with small losses were still continued by the prosecutor to the court proceedings after enactment of circulator letter because circulator letter contrary to corruption constitution and it has no the strength or binding in legal basis. The Suggestions are addressed for law enforcement officials (police, prosecutor, and judge) in order to do the law enforcement against corruption with small losses in order consider the value of a legal basis, namely: fairness, expediency and certainty. The circular letter of deputy attorney general for special crimes number: B-1113/F/Fd.1/05/2010 in order to be taken as government consideration in formulating the new rules (Ius constituendum). Key words: Corruption, Law Enforcement, Justice

scholarly journals Realization of res judicata principle in civil proceedings: the experience of foreign countries

2020 ◽  
pp. 220-225
Author(s):  
Tetiana Tsuvina
Keyword(s):  
Common Law ◽  
Civil Law ◽  
Civil Procedure ◽  
Court Decision ◽  
Court Decisions ◽  
Legal Certainty ◽  
Res Judicata ◽  
Foreign Countries ◽  
Negative Effect ◽  
The Subject

  The article is devoted to the analysis of res judicata as an essential element of the legal certainty. Res judicata is considered to be one of the main guaranties of the legal certainty principle in civil procedure which allows a stability of the court decisions in democratic society and increase the public confidence to judiciary.  The author analyzes national characteristics of the realization of the principle of res judicata in civil procedure of foreign countries. The author explores the preclusion effect of court decisions, highlighting two effects of the res judicata principle: positive and negative one. The negative effect of res judicata is aimed at preventing the re-consideration of identical disputes between the parties if the dispute has already been resolved by the court, in turn, the positive effect of res judicata allows the parties to refer to circumstances that have already been established by a court decision in the dispute between them, in new proceedings, where they are involved. It is concluded that there are significant differences in the understanding of this principle in common law and civil law legal systems. The common law countries have a broad understanding of the res judicata principle, which includes positive and negative effects, and is implemented through such institutions as the claim preclusion and the issue preclusion. Civil law countries follow a narrow approach to understanding of res judicata principle, which is limited only by the negative effect and is reflected in the claim preclusion, which blocks filing an identical claim if there is a final court decision on the dispute between the parties. In common law jurisdiction there is a wider conception of the “claim”, according to which it is understood in the context of entire dispute and comprise all claims based on the legal relationship between the parties, whether or not they were the subject of court proceedings. At the same time in civil law countries identity of the claims can be notified with the help of the triple identity test, which contains the identity of the subject of the claim, the identity of the cause of action and the identity of the parties of the claim.

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