scholarly journals Akibat Hukum Penebangan Hutan secara Liar

2021 ◽  
Vol 2 (1) ◽  
pp. 197-201
Author(s):  
Putu Ayu Irma Wirmayanti ◽  
Ida Ayu Putu Widiati ◽  
I Wayan Arthanaya
Keyword(s):  
Research Methods ◽  
Negative Impact ◽  
Illegal Logging ◽  
Legal Research ◽  
Forest Protection ◽  
Criminal Sanctions ◽  
Forest Logging ◽  
Materials Research ◽  
In The Wild ◽  
Administrative Sanctions

Formerly the Indonesia forest rich in diversity and different kinds of populations in them but this time the forests of Indonesia into the world's endangered forests because of the result of the destruction of forests by cutting down trees in the wild. Wild forest logging becomes one of the factors of damage in forest area is currently logging the forest resulting in negative impact be bald. Although there are already rules governing logging prohibitions are still many wild is also the person who is doing the logging of trees in the forest are wild. The problem of this research is to 1) How is regulate about the prohibition  on logging in wild?  2) How is the application of the sanctions for the perpetrators of the deforestation in the wild? Research methods used are normative, legal research methods with the study of the library of primary and secondary legal materials. Research results can be concluded that: 1) the prohibitions of wild forest logging is regulated in the law of forestry Number 41 Year 1999, Act No. 18 years 2013 on prevention and eradication of Forest Destruction and regulations Government forest protection Number 28-year 1985. 2) Penalties for perpetrators who commit illegal logging may include civil penalties, administrative sanctions and criminal sanctions. Of that society expected to care about the environment, because one of the causes of the occurrence of natural disasters, namely wild deforestation.

scholarly journals TINJAUAN YURIDIS KASUS "BAU IKAN ASIN" GALIH GINANJAR DAN FAIRUZ A. RAFIQ

2019 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Habib Musta'an
Keyword(s):  
Research Methods ◽  
Negative Impact ◽  
Legal Research ◽  
Historical Approach ◽  
Legal Rules ◽  
Salted Fish ◽  
Technological Advances

The outbreak of the case of "salted fish" which involved Fairuz A. Rafiq with his ex-husband was a negative impact of technological advances. It began when Fairuz A. Rafiq's ex-husband, Galih Ginanjar, was interviewed by Rey Utami and Pablo Benua who alluded to Galih Ginanjar's household problems with his ex-wife, whose subsequent talk or interview was uploaded by Rey Utami and Pablo Benua on their youtube account . This case itself has so far dragged 3 (three) names as suspects, namely Galih Ginanjar, Rey Utami, and Pablo Benua. The purpose of this study is to know the legal rules that have been violated in the "salted fish" case (defamation) between Fairuz A Rafiq and Galih Ginanjar, and which articles can be applied for the case. This research uses legal research methods, based on a case approach (case approach), approach to legal doctrines (conseptual approach), historical approaches (historical approach), and approaches to existing legal rules (statute approach).

scholarly journals Penyelenggaraan Pariwisata Olahraga: Perspektif Rekomendasi Pemerintah Daerah

Acta Comitas ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 213
Author(s):  
Aditya Putra Thama ◽  
Ni Ketut Supasti Dharmawan
Keyword(s):  
Research Method ◽  
Regional Government ◽  
Legal Research ◽  
Criminal Sanctions ◽  
Legal Provisions ◽  
The People ◽  
Sports Tourism ◽  
Administrative Sanctions ◽  
Sports Activities

Current sports activities are quite closely related to tourism. Tourism is the main source of livelihood for the people of Bali. Along with the development of sports in Bali, the implementation of sports tourism was also developed as an option in the development of local tourism. Bali Provincial Sports Regulation regulates sports tourism in Bali. However, the provisions of Article 14 paragraph (2) of the regulation require regional government recommendations prior to the implementation of sports tourism, which if not fulfilled can be subject to criminal sanctions in contravention of the SKN Law and the implementing regulations give rise to norm conflicts. The purpose of this study is to study the implementation of sports tourism based on the Bali Province Sports Regulations and analyze criminal sanctions for not being given the recommendations of the regional government by the organizers. The method used in this study is a normative legal research method with a statutory approach. The results of the study show that based on the Bali Provincial Sports Regulations the implementation of sports tourism must obtain recommendations from the regional government as Article 14 paragraph (2) of the Provincial Regulation on Sport in Bali. However, higher legal provisions related to sports, namely the SKN Law does not regulate this. The SKN Law which is a reference for organizing sports only requires a recommendation from the relevant organization of sports branch as Article 51 paragraph (2). The criminal provisions as Article 65 paragraph (1) of the Bali Province Sports Regulations for organizers who do not have a recommendation from the regional government are irrelevant and seem excessive considering the recommendation is an administrative requirement for an activity, it will be more relevant if administrative sanctions are imposed rather than criminal sanctions. In the event that this occurs, it will refer to the provisions of the SKN Law as well as the implementation rules. Kegiatan olahraga saat ini cukup erat kaitannya dengan pariwisata. Pariwisata merupakan sumber mata pencaharian utama bagi masyarakat Bali. Seiring dengan berkembangnya olahraga di Bali, penyelenggaraan pariwisata olahraga juga dikembangkan sebagai salah satu pilihan dalam pengembangan pariwisata lokal. Perda Keolahragaan Provinsi Bali mengatur pariwisata olahraga di Bali. Namun ketentuan Pasal 14 ayat (2) pada perda tersebut yang mewajibkan rekomendasi pemerintah daerah sebelum penyelenggaraan pariwisata olahraga, yang apabila tidak dipenuhi dapat dikenakan sanksi pidana bertentangan dengan UU SKN maupun peraturan pelaksanaannya memunculkan konflik norma. Tujuan studi ini yakni untuk mengkaji penyelenggaraan pariwisata olahraga berdasarkan Perda Keolahragaan Provinsi Bali dan menganalisis sanksi pidana atas tidak dikantonginya rekomendasi pemerintah daerah oleh penyelenggara. Metode yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif dengan pendekatan perundang-undangan. Hasil studi menunjukkan bahwa berdasarkan Perda Keolahragaan Provinsi Bali penyelenggaraan pariwisata olahraga wajib mendapatkan rekomendasi dari pemerintah daerah sebagaimana Pasal 14 ayat (2) Perda Keolahragaan Provinsi Bali. Namun ketentuan perundang-undangan yang lebih tinggi terkait dengan keolahragaan, yakni UU SKN tidak mengatur demikian. UU SKN yang merupakan acuan dari penyelenggaraan keolahragaan hanya mewajibkan adanya rekomendasi dari induk cabang olahraga yang bersangkutan sebagaimana Pasal 51 ayat (2). Adapun ketentuan pidana sebagaimana Pasal 65 ayat (1) Perda Keolahragaan Provinsi Bali bagi penyelenggara yang tidak mengantongi rekomendasi dari pemerintah daerah tidaklah relevan dan terkesan berlebihan mengingat rekomendasi adalah sebuah syarat administrasi dari sebuah penyelenggaraan kegiatan, maka akan lebih relevan jika dikenakan sanksi administratif daripada sanksi pidana. Dalam hal itu terjadi, maka akan mengacu pada ketentuan UU SKN maupun aturan pelaksanaannya.

scholarly journals Traditional Criminal Law Existence in the Settlement of Criminal Action in the Environmental Field in Indonesia

2021 ◽  
Vol 12 (6) ◽  
pp. 1467-1478
Author(s):  
Mohamad Syarhan, Nyoman Serikat Putra Jaya, Bambang Hartono
Keyword(s):  
Criminal Justice ◽  
Criminal Law ◽  
Justice System ◽  
Judicial System ◽  
Illegal Logging ◽  
Legal Research ◽  
Management Tools ◽  
Criminal Sanctions ◽  
Fish Poisoning ◽  
Fish Poison

Many cases of environmental pollution and illegal logging have caused alarming damage to the environment. In the Law regarding Environmental Protection and Management, tools to protect the environment have been regulated. One of which is the application of criminal sanctions, but in Indonesia, some laws live in society, one of which is customary criminal law which can also solve criminal acts in the environmental sector. This research aims to analyze the existence of customary criminal law in the settlement of crimes in the environmental sector. This research is legal research with normative juridical research. The results of this study will be presented in descriptive form. The results showed that Hulsman said the criminal justice system had caused suffering because it could not work according to its objectives and did not carry out the principle of accountability. This judicial system had innate defects. In settlement of criminal acts in the environmental sector, examples of customary criminal law are the settlement of fish poisoning cases committed by some Paya Village Village residents. They use fish poison from plants (tuba), Lannet in the form of flour, Bistox in liquid, and Decis, which is liquid.

scholarly journals REKOMENDASI BADAN PEMERIKSA KEUANGAN UNTUK PENGUATAN TATA KELOLA KEUANGAN NEGARA YANG BAIK

2017 ◽  
Vol 6 (2) ◽  
pp. 153
Author(s):  
Djatu Apriellia
Keyword(s):  
Information System ◽  
Public Officials ◽  
Legal Research ◽  
The Public ◽  
Criminal Sanctions ◽  
Financial Governance ◽  
The Republic ◽  
Administrative Sanctions ◽  
Research Show

The audit board of the republic of Indonesia (BPK) examination results in recommendations that must be followed by the public officials. Recommendations are needed for improvements in the management of financial governance. This research is normative as for the issues discussed in this research are first the follow-up monitoring arrangements on BPK recommendations and the sanctions if the recommendation is not followed by the audited entity. This legal research was conducted by examining the primary legal materials and secondary law. The results of this research show that normatively monitoring arrangements follow up on BPK recommendations currently using Peraturan BPK Nomor 2 Tahun 2017 which will use the information system so that the implementation of the follow-up monitoring of the audit board recommendations will be faster, more accurate, and efficient. Furthermore, if the public officials did not discharge the audit board recommendation then will be subject to administrative sanctions and criminal sanctions, but BPK has not had mechanisms and procedures for reporting to the police departement if the recommendation that has not been or is not acted upon by the audited entity. Hasil pemeriksaan BPK menghasilkan rekomendasi yang wajib ditindaklanjuti oleh pejabat. Rekomendasi diperlukan untuk perbaikan-perbaikan manajemen dalam menciptakan tata kelola keuangan negara yang lebih baik. Penelitian ini merupakan penelitian normatif adapun permasalahan yang dibahas dalam penelitian ini adalah pertama pengaturan pemantauan tindak lanjut rekomendasi hasil pemeriksaan BPK saat ini dan kedua sanksi apabila rekomendasi BPK tidak ditindaklanjuti oleh entitas yang diperiksa. Penelitian hukum ini dilakukan dengan cara meneliti bahan hukum primer dan bahan hukum sekunder. Hasil penelitian ini menunjukkan bahwa secara normatif pengaturan pemantauan tindak lanjut rekomendasi hasil pemeriksaan BPK saat ini menggunakan Peraturan BPK Nomor 2 Tahun 2017 yang akan menggunakan sistem informasi pemantauan tindak lanjut sehingga pelaksanaan pemantauan tindak lanjut rekomendasi BPK akan lebih cepat, akurat, dan efisien. Selanjutnya apabila pejabat tidak melaksanakan rekomendasi BPK maka akan dikenai sanksi administratif maupun sanksi pidana, namun BPK belum memiliki mekanisme dan prosedur pelaporan kepada pihak kepolisian apabila rekomendasi BPK yang belum atau tidak ditindaklanjuti oleh entitas yang diperiksa.

scholarly journals Pengaturan Bidang Pengawasan dalam Rangka Memperkuat Hak Perlindungan Varietas Tanaman

2020 ◽  
Vol 9 (4) ◽  
pp. 796
Author(s):  
Kadek Sutrisna Dewi ◽  
I Wayan Wiryawan
Keyword(s):  
Research Methods ◽  
Market Economy ◽  
Negative Impact ◽  
Free Market ◽  
Free Market Economy ◽  
Legal Certainty ◽  
Legal Research ◽  
Regulatory Aspects ◽  
Legal Problems ◽  
Laws And Regulations

The development of globalization in era of free market economy has caused many problems to protection of plant varieties. Therefore, it’s deemed necessary to make specific arrangements of supervision in the protection of plant varieties in Indonesia. The writing of this article aims to examine the regulatory aspects of supervision in plant varieties and the importance of regulating of supervision in plant varieties. This article uses normative legal research methods, which research the laws and regulations that have legal problems. The results of the study shows that the aspects of supervision in regulations relating to the protection of plant varieties haven’t been regulated in detail and concretely. The absence of regulations regarding the supervision, causes supervision can’t be carried out optimally, and the supervision can’t be said to be legal according to law. Supervision is very important to regulated, because it carried out with the aim of preventing the emergence of fraudulent practices such as deception, monopolistic practices, and other activities that have a negative impact on the economy in terms of protecting plant varieties. Juridical arrangements regarding supervision related to the protection of plant varieties need to be carried out to provide a foundation for the relevant agencies in carrying out their supervisory duties as well as to increase protection or provide legal certainty for parties holding the rights to protect plant varieties. In addition, it’s also to prevent fraudulent acts committed by irresponsible persons. Perkembangan globalisasi di era ekonomi pasar bebas, menimbulkan banyak problematika terkait dengan perlindungan varietas tanaman. Oleh karena itu, dipandang perlu melakukan pengaturan secara spesifik mengenai aspek pengawasan dalam perlindungan varietas tanaman di Indonesia. Penulisan artikel ini bertujuan untuk mengkaji mengenai pengaturan aspek pengawasan dalam perlindungan varietas tanaman serta arti penting pengaturan aspek pengawasan dalam perlindungan varietas tanaman di Indonesia. Adapun metode penelitian dalam penulisan artikel ini menggunakan metode penelitian hukum normatif, berupa penelitian dengan mengkaji peraturan perundang-undangan yang memiliki kaitan dengan permasalahan hukum yang terjadi. Hasil studi menunjukkan bahwa aspek pengawasan dalam peraturan perundang-undangan yang berkaitan dengan perlindungan terhadap varietas tanaman belum diatur secara mendetail dan konkrit. Ketiaadan pengaturan mengenai pengawasan terkait perlindungan varietas tanaman  menyebabkan pengawasan tidak dapat dilaksanakan secara maksimal, serta pengawasan yang dilakukan oleh instansi terkait tidak dapat dikatakan sah menurut hukum. Pengawasan pada dasarnya merupakan hal sangat penting untuk diatur, karena pengawasan dilaksanakan dengan maksud untuk mencegah timbulnya praktik kecurangan seperti penipuan, praktik monopoli, maupun kegiatan lain yang menimbulkan dampak negatif terhadap perekonomian dalam hal perlindungan varietas tanaman. Pengaturan secara yuridis mengenai pengawasan terkait perlidungan varietas tanaman perlu dilakukan untuk memberikan landasan berpijak kepada instansi terkait dalam melaksanakan tugasnya terkait pengawasan sekaligus guna meningkatkan perlindungan maupun memberikan jaminan kepastian hukum bagi pihak yang memegang hak perlindungan varietas tanaman. Selain itu juga untuk mencegah terjadinya tindakan kecurangan yang dilakukan oleh oknum-oknum yang tidak bertanggungjawab.

scholarly journals Pertanggungjawaban terhadap Tindak Pidana Penyelundupan Sepeda Motor Harley oleh Direktur PT. Garuda Indonesia

2021 ◽  
Vol 2 (3) ◽  
pp. 500-504
Author(s):  
I Dewa Gede Pramana adhi ◽  
I Nnyoman Gede Sugiartha ◽  
I Made Minggu Widyantara
Keyword(s):  
Developing Country ◽  
Research Methods ◽  
Criminal Law ◽  
Criminal Liability ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
The People ◽  
The Law ◽  
Administrative Sanctions

Indonesia is a developing country where each region has its own natural wealth. This advantage cannot be used because there are many people who send out of the region without permission and vice versa, goods from outside countries are smuggled into Indonesia only to avoid the applicable taxes. This study aims to examine the regulation of smuggling in criminal law in Indonesia and reveal the responsibility of the director of PT. Garuda Indonesia, which carried out the act of smuggling luxury motorcycles. This research is a type of normative legal research conducted with research methods based on legal materials, while the problem approach used is a legislative and conceptual approach. Sources of data used are primary and secondary legal materials. Another bad example is shown by one of the people who has a big name in Indonesia, the smuggling case by the president of Garuda Indonesia is an illustration of how weak the law in Indonesia is and this incident has resulted in criminal and administrative sanctions. The results of the study indicate that the regulation of smuggling crimes in Indonesia is contained in Law Number 17 of 2006 concerning Customs. Handling of violations of customs provisions is more focused on the fiscal settlement, namely in the form of payment of a sum of money to the State in the form of a fine. The criminal liability of smugglers is regulated in Law No. 17 of 2006 the president director of PT. Garuda Indonesia is threatened with criminal and administrative sanctions

scholarly journals Advokasi Dualisme Kebebasan Visa di Indonesia

2020 ◽  
Vol 9 (3) ◽  
pp. 608
Author(s):  
Dewa Krisna Prasada
Keyword(s):  
Legal Research ◽  
Criminal Sanctions ◽  
Legal Provisions ◽  
Presidential Decree ◽  
The Republic ◽  
The Government ◽  
Domestic Affairs ◽  
Administrative Sanctions ◽  
Tourism Economy ◽  
And Control

Visa is a written letter that has an element of legality used when one visits another country. In 2016 the President of the Republic of Indonesia issued a Presidential Regulation regarding Visa-Free Visit. Presidential Decree Number 21 Year 2016 concerning Visa-Free Visit (BVK) provides an opportunity for 169 countries to freely visit the territory of the Republic of Indonesia without a visa. With this provision, it creates dualism in a social environment. On one hand, this provision is beneficial in increasing the tourism economy, and on the other hand, the growth of the risk of criminalization by foreigners is increasing. This study aims to provide a solution to the problem in legal provisions to prevent and control the traffic of foreigners to Indonesia after the enactment of the BVK and how to sanction citizens who abuse the visa-free visit permit. This study uses normative legal research methods. The results of this study indicate that the rules that determine the supervision and implementation of the rules systematically against foreigners who abuse BVK are specified in Law Number 6 Year 2011, Regulation of the Ministry of Law and Human Affairs (Permenkumham) Number 17 Year 2016, and Regulation of the Ministry of Domestic Affairs (Permendagri) Number 49 Year 2010. In addition, for foreigners who are caught having committed violations, the government can provide administrative sanctions up to criminal sanctions and deportation. From the perspective of the ius constituendum, the provisions regarding BVK need to carry out legal reconstruction to determine specific sanctions against foreigners who commit violations. Besides, there is a need for provisions regarding the system for providing BVK to foreigners in detail so that it is right on target. Visa merupakan sesuatu surat tertulis yang memilki unsur legalitas yang digunakan dalam kegiatan kunjungan menuju negara lain. Pada tahun 2016 Presiden Republik Indonesia mengeluarkan Peraturan Presiden mengenai bebas visa kunjungan. Perpres Nomor 21 Tahun 2016 tentang Bebas Visa Kunjungan (BVK) memberikan kesempatan bagi 169 negara untuk bebas berkunjung ke wilayah Republik Indonesia tanpa visa. Ketentuan tersebut menimbulkan dualisme dalam suatu lingkungan sosial. Di satu sisi, ketentuan ini menguntungkan dalam peningkatan ekonomi pariwisata, dan di sisi lain pertumbuhan resiko kriminalisasi oleh orang asing kian bertambah. Kajian ini bertujuan memberikan suatu jawaban dari permasalahan dalam ketentuan hukum untuk mencegah dan mengendalikan lalu lintas orang asing ke Indonesia pasca berlakunya BVK dan bagaimana sanksi kepada warga yang menyalahgunakan izin bebas visa kunjungan. Kajian ini menggunakan metode penelitian hukum normatif (normative legal research). Hasil penelitian ini menunjukkan bahwa aturan-aturan yang menentukan mengenai pengawasan dan berjalannya aturan secara sistematis terhadap orang asing yang menyalahgunakan BVK ditentukan dalam Undang-Undang Nomor 6 Tahun 2011, Permenkumham Nomor 17 Tahun 2016, dan Permendagri Nomor 49 Tahun 2010. Selain itu bagi orang asing yang tertangkap telah melakukan pelanggaran, pemerintah dapat memberikan sanksi administratif sampai sanksi pidana dan deportasi. Dari prespektif ius constituendum ketentuan mengenai BVK perlu dilakukan rekonstruksi hukum guna menentukan sanksi secara khusus terhadap warga asing yang melakukan pelanggaran. Selain itu, perlu adanya ketentuan mengenai sistem pemberian BVK kepada orang asing secara mendetail agar tepat sasaran.

scholarly journals Criminal Sanctions On Illegal Logging Crime In State Court Of Semarang

2020 ◽  
Vol 2 (4) ◽  
pp. 463
Author(s):  
Muslich Ashari ◽  
Amin Purnawan ◽  
Achmad Sulchan
Keyword(s):  
Special Education ◽  
Qualitative Analysis ◽  
Criminal Law ◽  
Research Data ◽  
Forest Area ◽  
State Court ◽  
Research Use ◽  
Illegal Logging ◽  
Legal Research ◽  
Criminal Sanctions

The formulation of the problem discussed in this study were (1). How settings Criminal Law on Illegal logging?, (2). How Judges consideration in decisions on Illegal logging in State Court of Semarang?. (3). Are the constraints faced by the judge in deciding the case of Illegal logging?.This research used socio-juridical legal research, research data was taken by interview with the respondent judges handling crime of Illegal logging State Court of Semarang. This research use Qualitative analysis techniques.Conclusion of this study is illegal logging is a special crime and therefore their specific legislation governing of illegal logging, in Act No. 18 of 2013 on Combating And Preventing The Destruction Of Forests set of sanctions for Illegal logging in the form of punishment imprisonment for the perpetrators in the form of a sentence of imprisonment and fines, consideration of Judges in deciding the case of Illegal logging legally is appropriate that the elements are there that the perpetrator does not have a valid license from the clerk to do cutting trees in the forest area of Silayur, Judge obstacle in deciding the case of Illegal logging in the form of difficulties in distinguishing between illegal logging carried out by individuals and corporations, lack of special education for judges to handle crime of Illegal LoggingKeywords: Criminal Sanctions; Penalty; Illegal Logging.

scholarly journals Tindak Pidana Pembunuhan yang Dilakukan oleh Anak

2020 ◽  
Vol 1 (2) ◽  
pp. 186-190
Author(s):  
Gede Widya Arsana ◽  
I Made Sepud ◽  
I Nyoman Sujana
Keyword(s):  
Decision Making ◽  
Negative Impact ◽  
Future Generation ◽  
Decision Making Process ◽  
Legal Research ◽  
School Students ◽  
Criminal Sanctions ◽  
The Family ◽  
The Impact ◽  
Mental Decline

School students are the future generation who still need guidance; if they are failed to be guided, there will be an upheaval in their inner selves that is delinquency, which may turn into a criminal act, like murder. The backgrounds of problems are formulated as follows: 1). what is the judge's consideration in deciding cases of murder committed by the child? 2) How criminal sanctions are imposed on a child? This research uses normative legal research methods. The results show that the rationale judgment of the judges in imposing punishment to the juvenile was merely based on the action of crime committed by the children. The judges only perform their obligations under the Act that has been established and which they assume the verdict was fair for the society and the family victim. However, the judges failed to assume the negative impact of criminal penalties of 10 (ten) years of imprisonment sentenced to the children. It was clear that the judges tend to apply juridical considerations in decision making process. While they did consider the non-juridical considerations in decision Number 22/Pid.Sus.Anak/2016/PN.Tjk which actually should be based on sociological, psychological, criminological, and philosophical of the juveniles. The researcher suggests that: 1) The judges must consider and reconsider the punishment of 10 years imprisonment which may lead to mental decline in children because they are still relatively; 2) The judges shall reconsider the impact that would occur in children as they are living for 10 years in prison.

scholarly journals Manipulation of Transaction Value to Reduce Fees for Acquisition of Land and Building Rights

2021 ◽  
Vol 23 (1) ◽  
pp. 157-176
Author(s):  
Suhaimi Suhaimi
Keyword(s):  
Legal Responsibility ◽  
Financial Resources ◽  
Legal Research ◽  
Regional Finance ◽  
Criminal Sanctions ◽  
The Law ◽  
One Year ◽  
Administrative Sanctions ◽  
Transaction Value

The purpose of this study is to analyze the responsibility of taxpayers who manipulate transaction values in order to reduce Fees for Acquisition of Land and Building Rights (BPHTB). This research is inspired by the results of previous research that many BPHTB taxpayers manipulate transaction values to reduce BPHTB, but they are missed from legal responsibility, so that their actions seem normal in society and are not perceived as despicable and violating of the law. This research is a normative legal research using a statutory approach, so that it can be seen how the responsibility of taxpayers who are not honest in paying BPHTB. The results showed that in statutory regulations cannot be found administrative sanctions imposed on taxpayers who manipulated transaction values to reduce BPHTB. In fact taxpayer's actions are really detrimental regional finance, because their taxes are paid to the Regional Treasury as the original financial resources. Sanctions contained in statutory regulations are only criminal sanctions, as regulated in Article 174 of Law Number 28 of 2009 with the threat of imprisonment for a maximum of one year if due to negligence and a maximum of two years if done intentionally.

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