scholarly journals Penerapan Sanksi Pidana Perda Pajak dan Retribusi Bidang Pendapatan di Kota Ternate

2021 ◽  
Vol 7 (1) ◽  
pp. 179
Author(s):  
Faissal Malik ◽  
Syawal Abdulajid

The application of regional regulations in the field of Regional Taxes and Retribution in Ternate City has not yet been submitted to the Court with criminal convictions, but it is realized that the regional regulation enforcement officers have not fulfilled the tax obligations. Even so, violations of the Tax and Retribution Regional Regulations on administrative law sanctions are chosen to be enforced rather than criminal sanctions because administrative legal sanctions are more effective in their enforcement. Therefore, the formation of regional regulations on taxes and levies does not only pay attention to aspects of legal substance, but also aspects of structure and cultural aspects, in the form of the availability of regional law enforcement officers which in turn result in enforcement of regional regulations on taxes and levies so that criminal sanctions can be utilized to increase original income. Regional (PAD).

2016 ◽  
Vol 1 (1) ◽  
pp. 135
Author(s):  
Eman Sulaiman

<p>Abstract</p><p><span>The use of criminal sanctions as the main sanction has indicated the extent to<br /><span>which the level of understanding of the legislators to the problem of "crime and<br /><span>punishment". At least show that the limited understanding of the use of criminal<br /><span>sanctions also affect the determination of criminal sanctions in administrative<br /><span>law. "Errors" in the formulation of the implications for the difficulty and<br /><span>confusion in the law enforcement, because there is a gap of two disciplines,<br /><span>namely the criminal law on the one hand and on the other hand administrative<br /><span>law, which has its own procedural law. This confusion will lead to ambiguity in<br /><span>the resolution of cases of violation of administrative law contains criminal<br /><span>sanctions, whether enforcement will be carried out by law enforcement agencies<br /><span>within the criminal justice sisitem or whether officials of the state administration<br /><span>in the sphere of administration? Such circumstances, of course, will lead to the<br /><span>existence of legal uncertainty for the community.<br /><span>Kata Kunci: <em>sanksi pidana, hukum pidana, hukum administrasi</em></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span></p>


2021 ◽  
pp. 1189
Author(s):  
Stefany Ismantara ◽  
Raden Ajeng Diah Puspa Sari ◽  
Cecilia Elvira ◽  
Jeane Netlje Sally

Animal cruelty is an immoral crime that usurps animal rights, while exploitation of endangered animals is an act that has the potential to kill biodiversity in its country. The purpose of this article is to evaluate law enforcement against animal cruelty in Indonesia and its obstacles. The methodology used in this research is normative legal research which focused on secondary data approach. Although laws that regulate these criminal acts exist, such as Article 302 Criminal Code which explains the prohibition of actions that are detrimental to animal health, Law 5/1990 concerning conservation of the living natural resources and its ecosystem, added with Law18/2009 concerning husbandry and animal health, criminal cases regarding maltreatment and exploitation of circus animals, also abuse to killing pets and hunting of protected wildlife are still rampant. This could happen because of weak law enforcement that prevents deterrence. Criminal sanctions given to the perpetrators of animal cruelty are considered very light and justice for animal welfare is almost non existent. Factors that cause weak law enforcement are unsupportive constitutions, law enforcers, law facilities, its country community, and the legal culture factor. In order to overcome this matter, formulation of appropriate law to ensure legal certainty, a supportive constitution, education about biodiversity to the community, a proper surveillance system, assertiveness in law enforcement officers, and availability of adequate facilities are needed. Penganiayaan terhadap hewan merupakan suatu tindak kejahatan asusila yang merampas hak hewan. Sementara eksploitasi satwa langka adalah suatu tindakan yang berpotensi mematikan keanekaragaman hayati dalam negara. Penulisan ini bertujuan untuk mengetahui bagaimana penegakan hukum terhadap pelaku penganiayaan hewan dan eksploitasi satwa langka di Indonesia, serta faktor penghambatnya. Metode penelitian yang digunakan untuk menyusun artikel ini adalah metode penelitian hukum normatif yang berfokus pengumpulan data sekunder. Walau sudah ada peraturan perundang-undangan yang mengatur tindak pidana tersebut, seperti pada Pasal 302 KUHP yang membahas mengenai larangan perbuatan yang merugikan kesehatan hewan, UU 5/1990 tentang Konservasi Sumber Daya Alam Hayati dan Ekosistemnya, ditambah dengan UU 18/2009 tentang Peternakan dan Kesehatan Hewan, kasus-kasus seperti penganiayaan dan eksploitasi hewan sirkus, juga penganiayaan hingga pembunuhan terhadap hewan peliharaan dan perburuan satwa liar yang dilindungi masih saja marak terjadi. Hal ini diakibatkan oleh penegakan hukum yang lemah sehingga efek jera gagal dimunculkan. Sanksi pidana yang diberikan kepada pelaku tindak pidana dinilai sangat ringan dan eksistensi keadilan bagi kesejahteraan hewan hampir tidak ada. Penegakan hukum yang lemah disebabkan oleh faktor Undang-Undang, penegak hukum, sarana dan fasilitas, faktor masyarakat, dan faktor budaya hukum. Dibutuhkan perumusan suatu aturan yang menjamin kepastian hukum untuk mendongkrak efektivitas hukum, penyuluhan masyarakat, sistem pengawasan yang memadai, ketegasan dari para aparat penegak hukum, dan ketersediaan fasilitas dan sarana yang memadai.


2020 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Iswantoro Iswantoro

This paper discusses the UUPLH as the basis of Indonesia's environmental policy to prevent and overcome environmental pollution and destruction. A good and healthy environment is created; ecological law enforcement uses state administrative law instruments, civil law, and criminal law. At the law enforcement level, there are many obstacles. Due to the unclear formulation of offenses and various sanctions, the proof is quite difficult, except in being caught red-handed. Strictly speaking, preventive and repressive law enforcement measures against forest and land fires cases and their ecosystem impacts are still not adequate. This fact can be seen from the lack of resolution of forest and land burning issues that have been submitted to the court, and even almost none of the perpetrators of forest and land logging were charged with the legal sanctions above. As for the culture of law culture, the cases of forest and land fires are certainly large-scale corporations, which can even control political power. The state, in this case, state administrators, should consistently target corporate crime and focus on law enforcement efforts using available instruments.


2020 ◽  
Vol 2 (2) ◽  
pp. 139-162
Author(s):  
Helmi Helmi ◽  
Iskandar Iskandar

Internal audit is significant to guarantee and ensure the enforcement of laws and regulations as well as to prevent power abuse by civil servants or government officials that may cause financial loss for the country. The purpose of this study is to provide an overview of the authority of internal audit, to describe how this authority is regulated, to depict the authority to prevent power abuse, and to illustrate the protection over and enforcement of administrative law on allegation of power abuse. This study is a normative juridical study analyzing primary and secondary legal material relevant to the subject under study. The result of the study reveals that the authority of internal audit has been set in various legal products. The operating procedures for legal protection over allegation of arbitrary behavior against civil servants or government officials are filing an objection or an appeal against the discovery of the internal audit. If the case is not a subject of investigation of law enforcement officers the accused may contest the finding to Administrative Court and request the judge to review the finding. If the accused is proven to be guilty of abusing power that causes financial loss for the state and, thus, be sentenced for the alleged conduct (inkracht), he or she shall be immediately dismissed from his/her position. The regulation posits that officer who ignores the verdict and continues to keep the  defendant on his/her position shall be penalized.


2012 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Slamet Tri Wahyudi

Interception is an act that violates human rights is therefore authorized the interception can only be done by law enforcement officers. In reality interception authority by police to deviate from the provisions that have been mandated by law. This research is a normative legal normative juridical approach. The data collected is secondary data were analyzed using qualitative methods juridical analysis. Based on this study it can be concluded that the juridical consequences of the actions of police conduct authority lapses in implementing the interception an act that is against the law and may be subject to criminal sanctions, it is based on a systematic interpretation of Article 31 paragraph (3), the law enforcement officers who perform deviation authority interception the position equivalent to ordinary people who do the interception as stipulated in Article 31 paragraph (1). So the police action could be sanctioned as provided for in Article 31, paragraph 1 in conjunction with Article 47 of Law ITE. Keywords: Deviation, authorized, Interception, Law enforcement


2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Burhanuddin Burhanuddin

Criminal sanctions which are imposed on corporations committing employment crimes as provided inArticle 185 paragraph (1) of the Manpower Act are sufficiently burdensome, both for corporations andcorporate administrators, as the cumulative and alternative system of criminal imposition of criminalpenalties. It means that the corporate executives who commit crimes may be subject to imprisonmentor criminal penalties and both imprisonment and fine. But in practice law enforcement officers do notdirectly impose criminal sanctions in the form of imprisonment to corporate executives who commitcrimes in the field of employment in the city of Palembang. This is due to the tendency of lawenforcement officers to use the principle of subsidiarity, namely the criminal law placed in the ultimumremendium position, on the grounds of economic considerations, so that sanctions are imposed onlyadministrative sanctions and criminal penalties and close the normative rights of labor only. DOI: 10.15408/jch.v5i2.7087


Wajah Hukum ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 42
Author(s):  
Nurhasan Nurhasan

Today there are many perpetrators of crimes committed by minors. Such a thing has been proven because there has been a Juvenile Justice specifically dealing with child cases. In this case, the Judge in deciding a case carried out by minors rarely sees the rights of children as perpetrators of crimes, the Judge actually imposes criminal sanctions in accordance with the actions carried out by the child and often detained by law enforcement officers. This is the case, there is no listed children's rights as perpetrators of criminal acts in Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection. Even though children are criminals, they should receive the same treatment as other children. The reason for the emergence of Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection is to provide guarantees for the fulfillment of their rights without discrimination and violence, especially sexual violence. Then the implication if a regulation on the rights of children is held as a criminal offender in Law Number 35 of 2014 concerning Amendment to Law Number 23 of 2002 concerning Child Protection is to protect children in the face of the law from the arbitrariness of law enforcement officials and the child remains get a decent education so that they can change the character of him who was evil to be better than the previous one. then the policy on the formulation of future criminal law relating to children's rights as perpetrators of criminal acts in Law Number 35 of 2014 concerning Amendments to Law Number 23 of 2002 concerning Child Protection is a need to regulate the rights of children as perpetrators of crimes in order to realize children smart kids


2021 ◽  
Vol 2 (3) ◽  
pp. 661-666
Author(s):  
I Wayan Merta Jaya ◽  
Anak Agung Sagung Laksmi Dewi ◽  
I Maoe Hinggu Widyantara

Indonesia is a country whose population is located on various islands in various regions, has various backgrounds and different body conditions that make everyone has different conditions. This can be seen from the use of advances in science and technology as a solution in solving health problems which include treatment or healing of disease, recovery, care and health services. The purpose of this study is to determine the legal arrangements regarding the sale and purchase of human organs in positive law in Indonesia and criminal sanctions for perpetrators who buy and sell human organs in Indonesia. This study uses an empirical method using a statutory approach in analyzing and reviewing the research. The results showed that. The results of the study explain that the application of the law regarding the provisions of the legislation governing the sale and purchase of human organs has not been maximally implemented by law enforcement officers. Transparency of organs is still a pro and con on the one hand, this work can save a person's life, but on the other hand, a person can be penalized for transparency, which is different from other countries that allow someone to carry out organ transactions to save someone's life


Acta Comitas ◽  
2017 ◽  
pp. 161
Author(s):  
Putu Vera Purnama Diana ◽  
I Ketut Mertha ◽  
I Gede Artha

Law No. 30 of  2004 (UUJN) as well as in Law No. 2 of 2014 about Amendment of  the Notary position law (UUJN Amendment) have not set the presence of legal sanctions on delinquency of article 15 of the UUJN Amendment in relation to the criminal aspect which is when the notary is not applying the article provisions will lead to the acts of falsifying letters or certificates as referred in article 263, 264, and 266 of  the Criminal Code (KUHP) that will give  disadvantage to the concerned  parties. Therefore, this study attempts to analyze and answer issues concerning the responsibility of a notary in the case of letter  forgeries committed by the parties on making deed according to the Notary law. And could notary asked to held for accountability when there  disadvantages of either party as a result of false documents from other party This research qualified as a normative legal study that starts from the nonexistent norm. The research source was obtained from primary legal materials, secondary legal materials and tertiary legal materials. Legal materials that have been gathered up later been systematized, analyzed and given argumentation  to obtain conclusions on the issues discussed in this thesis. The research results showed that the responsibility of Notary in case of letter forgeries committed by the parties to making notary deed according to UUJN and UUJN Amendment is when the notary running their duty proved to have violated, notary have to responsible in accordance with the action in terms of accountability of the Administrative Law, Civil Law, which is in accordance with the sanction provision set forth in Article 84 and 85 of UUJN Amendment and code of ethics, but in UUJN and UUJN Amendment did not yet provide criminal sanctions. In practice it is found the fact that this violation is classified as a crime act committed by a Notary. Notaries can not be asked to held the resposibilities when there is disadvantage of either party as a result of false documents from other party, because Notary only record what was presented by the parties to be poured into the deed. False information that  submitted by the parties is the responsibility of the parties. In other words, which can be accounted for by a notary is fraud or trickery when it comes from notary own.


Author(s):  
Syarifuddin Syarifuddin

The purpose of the juvenile criminal justice system is basically to protect the dignity of children, especially the protection of the law in the justice system. Therefore, the juvenile justice system is not only emphasized on imposing sanctions on imprisonment alone, but also on children's responsibilities. The research is descriptive in nature because it only explains about legal arrangements, the application of criminal sanctions, as well as the legal considerations of judges in deciding cases of perpetrators of sexual abuse in the Decision of the Lubuk Pakam Court Number: 78 / Pid.Sus-children / 2019 / PN-Lbp).The application of sanctions which is found in legal arrangements contained in Article 71 to Article 83 of the SPPA Law is imprisonment for 3 (three) years 6 (six) months and job training for 2 (two) months. Judge's legal considerations are based on the age of the child and the potential of the child as the next generation who have knowledge and skills, so it is necessary to be equipped with certain knowledge or skills or expertise in the hope that the child returns to the community based on the judge’s believe. The sustained socialization against law enforcement officers and the public need to do, thereby it can optimize joint commitment in handling children dealing with the law.Keywords: Application of Sanctions, Imprisonment and Training, Child Perpetrators, Sexual Abuse.


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