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.

scholarly journals STRENGTHENING LHKPN: PREVENTION OF ILLICIT ENRICHMENT IN EFFORTS TO ERADICATE CORRUPTION

2021 ◽  
Vol 2 (2) ◽  
pp. 66-73
Author(s):  
Vita Mahardhika
Keyword(s):  
Legal Research ◽  
Criminal Sanctions ◽  
State Administrators ◽  
The Law ◽  
Administrative Sanctions

This research aimed to discuss State Organizer's Asset Report or Laporan Harta Kekayaan Pejabat Negara (LHKPN) problems due to the eradication corruption process in Indonesia. This research is normative legal research with a conceptual, historical, and statutory approach. From the research it can be seen that as an effort to prevent illicit enrichment carried out by state officials, it is necessary to strengthen the wealth reports of state administrators, namely by making changes to Law Number 28 of 1999, from collusion, corruption, and nepotism. related to the form and mechanism of the application of sanctions. The recommendation is the law on the Free Implementation of Corruption should be strictly regulated regarding severe administrative sanctions in the form of types of penalties, that directly impact the position of state administrators, and criminal sanctions for state officials who are indicated to have falsified their reporting.

scholarly journals Legal Liability Towards The Abuse Of Doctor's Authority In Performing Visum Et Repertum

2021 ◽  
Vol 1 (2) ◽  
pp. 111
Author(s):  
Fauzul Romansah
Keyword(s):  
Legal Responsibility ◽  
Ethical Aspects ◽  
Abuse Of Power ◽  
Criminal Sanctions ◽  
Procedure Code ◽  
Medical Discipline ◽  
The Law ◽  
Court Proceedings ◽  
Administrative Sanctions

Visum et Repertum (VeR) is in the form of a written statement made by doctors who have to take an oath of office, based on things seen and discovered upon examination of the dead or wounded allegedly caused by a criminal act. KUHAP does not mention the term visum et repertum, but KUHAP is one of the legal bases in making VeR. VeR is not only needed in criminal case examination but also civil cases in some instances. The exact cause of a person's death can be related to events in criminal law as well as civil law as in the claim insurance or determination of heirs related to the distribution of inheritance rights. Given the urgency of VeR as one of the evidence used before court proceedings, in making VeR, there is a potential for abuse of power by doctors by making VeR not based on actual examination results. Such abuse of authority by doctors has violated the moral and ethical aspects which override the values of truth and justice. Therefore, the problems in this article focus on what is the authority of doctors in administering Visum et Repertum and what is the legal responsibility for the abuse of doctor's authority in making Visum et Repertum. The results of the discussion indicated that: doctors have the authority to, among others: accept victims sent by investigators; request a letter requesting a statement of VeR; a specialist can only carry out medical examination of the victim; signing of the VeR statement following the applicable laws and regulations, and delivery of completed evidence may only be submitted to the investigator accompanied by an official report. Making VeR unlawfully is not clearly explained in the Criminal Procedure Code. However, the use of VeR against the law occurs when VeR becomes an instrument of action against the law as formulated in the norms of every criminal act. Therefore, it is a form of legal responsibility for doctors who abuse their authority regarding VeR can be pursued through 4 (four) types of sanctions, including administrative sanctions, civil sanctions, criminal sanctions, and medical discipline sanctions. 

scholarly journals Putusan Tentang Pemidanaan Terhadap Pelaku Tindak Pidana Penadahan

2021 ◽  
Vol 1 (1) ◽  
pp. 68-78
Author(s):  
Listiana Listiana ◽  
Elly Sudarti
Keyword(s):  
Research Methods ◽  
Deterrent Effect ◽  
Criminal Offence ◽  
Criminal Offense ◽  
Criminal Sanctions ◽  
The Law ◽  
One Year

ABSTRAK Artikel ini bertujuan untuk mengetahui dan menganalisis putusan dalam tindak pidana penadahan. Penelitian ini menggunakan metode penelitian yuridis normatif.  Keputusan Pengadilan Negeri Sarolangun menunjukkan dalam penjatuhan pidana, hakim belum menerapkan ketentuan sanksi pidana yang terdapat dalam Undang-Undang secara maksimal. Hal ini dapat dilihat dari pemidanaan yang dijatuhkan terhadap pelaku penadahan kurang dari 1 (satu) tahun penjara, sementara ancaman maksimal dari tindak pidana penadahan adalah 4 (empat) tahun penjara. Hal ini mengakibatkan pemidanaan tidak akan memberikan efek jera bagi pelaku. ABSTRACT This article aims to find out and analyze the verdict of criminal offence. The research methods is normative research. The Sarolangun District Court's decision shows that in a criminal sentence, the judge did not apply the provisions of criminal sanctions contained in the law to the maximum. This can be seen from the punishment imposed on perpetrators of detention of less than 1 (one) year in prison, while the maximum threat of criminal offense is  4 (four) years in prison. This resulted in the punishment will not give a deterrent effect for the offender.

scholarly journals Financial Village Standing in Indonesian Financial System

Rechtsidee ◽  
2015 ◽  
Vol 2 (2) ◽  
pp. 121
Author(s):  
Herry Purnomo
Keyword(s):  
Financial Management ◽  
Financial System ◽  
Financial Resources ◽  
Criminal Offence ◽  
State Budget ◽  
Regional Finance ◽  
Financial Position ◽  
The Law ◽  
Principle Of Legality ◽  
The Village

Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015). Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2), 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

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 KONSTRUKSI SANKSI ADMINISTRATIF PERATURAN DAERAH PROVINSI BALI NOMOR 2 TAHUN 2012

2015 ◽  
Vol 4 (4) ◽  
Author(s):  
Kadek Putra Arik Persona
Keyword(s):  
Local Regulation ◽  
Criminal Sanctions ◽  
The Law ◽  
The Republic ◽  
Administrative Sanctions

The study describes the overlap of arrangements of administrative sanctions in the Law No. 12 of 2011 with the construction of administrative sanctions in the Local Regulation of Bali Province No. 2 of 2012. The arrangements of administrative sanctions according to Law No. 12 of 2011 are stipulated in appendix II number 64 which stipulates that the substance in the form of administrative sanctions or civil sanctions for the violation of these norms are formulated into one part (chapter) with the norms that impose administrative sanctions or civil sanctions, and in appendix II number 65 which regulates if there is more than one norm that provides administrative or civil sanctions, administrative sanctions or civil sanctions are formulated in the last chapter of the section. Thus, it does not formulate the provision of sanctions that also contains criminal sanctions, civil penalties and administrative sanctions in one chapter. The arrangements of administrative sanctions in the Local Regulation of Bali Province No. 2 of 2012 are stipulated in Chapter XIV of Article 33 paragraph (1), (2), and (3), thus it is contrary to the provisions of Appendix II of Law of the Republic of Indonesia Number 12 of 2011 numbers 64 and 65.

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 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 Status Hukum Tanah Hak Milik bagi Ahli Waris yang Pindah Kewarganegaraan Menjadi Warga Negara Asing

2020 ◽  
Vol 1 (2) ◽  
pp. 7-11
Author(s):  
Agnes Geraldine Olga Supriyana ◽  
I Nyoman Putu Budiartha ◽  
I Ketut Sukadana
Keyword(s):  
Property Rights ◽  
Research Method ◽  
Land Ownership ◽  
Legal Research ◽  
Mixed Marriages ◽  
The Status ◽  
The Law ◽  
One Year ◽  
The Right ◽  
Ownership Rights

Indonesian citizens who have transferred citizenship due to mixed marriages with other citizens who obtain property rights due to inheritance should be obliged to relinquish this right within one year. If it is not released then the right is lost because the law and the land fall to the state. However, in reality some of these property rights have not been released. This research is formulated to determine the status of land ownership rights that are not released by heirs who become foreign nationals and to find out the legal efforts taken by heirs who have transferred citizenship to become foreign citizens in releasing their ownership rights over land acquired due to inheritance. The research method used in this research is normative legal research method. The results showed that the status of land ownership rights that were not released by heirs who became foreign citizens was lost due to the law. This occurs after a period of one year, and the land becomes State land. Then, the legal effort made by the heirs in releasing ownership rights over the land obtained due to inheritance is to apply for more Indonesian citizenship or to remain a foreign citizen residing in Indonesia, so after one year they can obtain use rights or transfer of property rights. It can be done through buying and selling.

scholarly journals Criminal Liability in Environmental Crimes Committed by Corporations after the Supreme Court Regulation Number 13 of 2016 at Indonesia

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Fitriani Rahmadia ◽  
Hari Sutra Disemadi ◽  
Nyoman Serikat Putra Jaya
Keyword(s):  
Supreme Court ◽  
Corporate Crime ◽  
Criminal Liability ◽  
Legal Research ◽  
Criminal Sanctions ◽  
The Supreme Court ◽  
The Law ◽  
Legal Consequences ◽  
Environmental Crimes ◽  
Legal Entities

Corporations are organized groups of people and / or properties, both in the form of legal entities or non-legal entities. In relation to the corporation as a legal subject in environmental crime, it is formulated in Article 1 number 32 of the Law Number 31 Year 2009 about Environmental Protection and Management, each person is an individual or business entity, both legal entities and non-legal entities. The context of corporate crime in the environment is still not solid enough to ensure corporations in criminal sanctions because there is no legal basis regarding the procedures for handling environmental crimes committed by corporations. The Supreme Court Regulation Number 13 of 2016 concerning Procedures for Handling Corporate Crime provides a basis for enforcement of criminal law, then the purpose of writing this article is to find out the form of criminal liability for corporations for environmental crimes and legal consequences after the Supreme Court Regulation Number 13 of 2013.The type of research used is legal research which is included in the normative legal research typology where this study focuses on positive legal norms in the form of legislation. The theory used by the author in analyzing is using the theory of criminal liability which is based on the principle of legality. The conclusions include: criminal sanctions that can be applied to corporations based on Article 4 of Supreme Court Regulation Number 13 of 2016 are in the form of criminal fines, additional crimes, and disciplinary actions except prisons and confinement. Last, the legal consequences of the application Article 25 Supreme Court Regulation Number 13 of 2016 with the principal criminal is a criminal fine and then the criminal added according to the law governing environmental criminal acts is the Law Number 32 Year 2009 concerning Environmental Protection and Management.

Sign in / Sign up

Export Citation Format

Share Document