scholarly journals Tinjauan Yuridis Akibat Berlakunya UU No. 11 Tahun 2016 Tentang Pengampunan Pajak Terhadap Sanksi Pidana Perpajakan

2019 ◽  
Vol 3 (2) ◽  
pp. 222-235
Author(s):  
Hadzil Hadzil ◽  
Mahdi Syahbandir ◽  
Syarifuddin Hasyim
Keyword(s):  
Criminal Code ◽  
The State ◽  
Criminal Offense ◽  
Criminal Sanctions ◽  
Tax Amnesty ◽  
The Poor ◽  
The Law ◽  
The Government

Terdapat cukup banyak masyarakat yang dengan sengaja melakukan kecurangan-kecurangan dan melalaikan kewajibannya dalam melaksanakan pembayaran pajak yang telah ditetapkan sehingga menyebabkan timbulnya tunggakan pajak. Menyikapi hal tersebut, Pemerintah mengesahkan Undang-undang Tax Amnesty Nomor 11 Tahun 2016 Tentang Pengampunan Pajak. Salah satu jenis pengampunan yang ditawarkan adalah memberikan penghapusan tindak pidana bagi Wajib Pajak (WP) yang melanggar undang-undang. Oleh sebab itu, hal ini menjadi menarik untuk diteliti karena dapat dianggap sebagai bentuk pengkhianatan terhadap rakyat miskin atau WP yang taat pajak. Masalah pokok dalam penelitian ini adalah apakah penghapusan sanksi pidana terkait pengampunan pajak (tax amnesty) sudah sesuai dengan prinsip-prinsip pemidanaan. Penelitian ini bertujuan untuk mengetahui dan menjelaskan penghapusan sanksi pidana telah sesuai atau tidak dengan prinsip-prinsip pemidanaan. Penelitian ini merupakan penelitian yuridis normatif dengan tujuan mengkaji asas-asas dan kaidah-kaidah yang terdapat dalam ilmu hukum. Data yang digunakan terdiri dari bahan hukum primer, bahan hukum sekunder dan bahan hukum tersier. Hasil penelitian menunjukkan bahwa dalam hal penghapusan sanksi pidana dalam tax amnesty tidaklah sesuai dengan prinsip-prinsip penghapusan pidana dalam konsep KUHP, yaitu alasan pembenar dan alasan pemaaf karena apabila harta tersebut berasal dari hasil korupsi, hal tersebut bukanlah merupakan perbuatan yang patut dan benar untuk dimaafkan. Disarankan kebijakan dalam pengampunan pajak (tax amnesty) sebaiknya tidak diberlakukan penghapusan pada unsur tindak pidana, apalagi dalam tindak pidana tersebut terdapat unsur yang merugikan negara.There are enough people who deliberately commit fraud and neglect their obligations in carrying out the payment of taxes that have been set so as to cause the arrears of taxes. In response, the Government passed the Tax Amnesty Act Number 11 Year 2016 About Tax Amnesty. One type of amnesty offered is to provide the abolition of a criminal offense for a Taxpayer (WP) that violates the law. Therefore, it is interesting to investigate because it can be considered as a form of betrayal of the poor or WP who are tax-conscious. The main problem in this research is whether the abolition of criminal sanctions related to tax amnesty is in line with the principles of punishment. This study aims to determine and explain the elimination of criminal sanctions are appropriate or not with the principles of punishment. This study is a normative juridical research with the aim of studying the principles and rules contained in the science of law. The data used consist of primary legal materials, secondary legal materials and tertiary legal materials. The results indicate that of the abolition of criminal sanctions in the tax amnesty is not in accordance with the principles of criminal abolition in the concept of the Criminal Code, namely the justification and reasons for forgiveness because if the property is derived from the corruption, it is not a proper and proper act to be forgiven. It is recommended that the tax amnesty should not be abolished on the element of criminal acts, morever in the criminal act there are elements that harm the state.

scholarly journals PEMBEBASAN UTANG PAJAK DALAM RANGKA PENGAMPUNAN PAJAK

2018 ◽  
Vol 4 (2) ◽  
pp. 141-152
Author(s):  
Dwi Widia Astuti
Keyword(s):  
Debt Relief ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Tax Amnesty ◽  
The Law ◽  
The Government ◽  
State Expenditures

The role of taxes is very important in the state finances. Taxes become necessary in financing the expenditures of the state, especially the routine state expenditures. However, not infrequently there are taxpayer actions that cause in State losses. The condition is realized by the government so that the government issued Law Number 11 Year 2016 on Tax Amnesty. However, with the issuance of the Tax Forgiveness Law, it has resulted in various views in the community because for some obedient taxpayers, it is assumed that taxpayers are granted the convenience of their mistakes. So that does not reflect justice as one of the objectives of the law. Based on the issue, the authors will conduct further research on the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining the tax forgiveness rule. This study is qualified as a normative juridical legal research with a type of legal research doctrinal using a statutory approach, and a conceptual approach. From this research, it is expected that the writer can analyze related to the legality of tax debt relief in the framework of tax forgiveness and the urgency of determining tax forgiveness rule.

scholarly journals Equality before the Law Principle and the Legal Aid for the Poor: An Indonesian Insight

2021 ◽  
Vol 3 (4) ◽  
pp. 517-536
Author(s):  
Khoirum Lutfiyah
Keyword(s):  
Legal Protection ◽  
The State ◽  
Legal Aid ◽  
The Poor ◽  
Legal Problems ◽  
Basic Rights ◽  
The Law ◽  
The Government

Legal aid is something that is given by the state to people who are unable to get justice and their basic rights before the law. The state has an obligation to protect every citizen, especially legal protection for the poor or the poor. To ensure this protection, the government forms a law which can help the underprivileged or poor in dealing with the legal problems they experience. With the existence of the Law on Advocacy, the Law on Legal Aid, as well as the existence of this Legal Aid Institute, it is hoped that it will be able to reduce the burden on what people experience before the law, especially related to the costs of legal aid.

scholarly journals Access to Justice and Fair for the Poor: How Effective the Legal Aid Provided by Government?

2021 ◽  
Vol 3 (2) ◽  
pp. 173-184
Author(s):  
Dani Setiawan
Keyword(s):  
The State ◽  
Access To Justice ◽  
Legal Assistance ◽  
Legal Aid ◽  
The Poor ◽  
The Law ◽  
Law And Justice ◽  
The Government

Providing legal assistance to the poor continues by the government to realize legal access and justice for all levels of society. Several regulations regarding legal aid have been issued by the state through the law and implementing regulations, but the fact is that the provision of legal aid is not yet effective. This causes a lack of access to law and justice for the poor. The effectiveness of providing legal aid by the government needs to be assessed to see how effective the legal aid program provided by the government is to realize legal access and justice for the poor. Therefore, criticism and advice should be given to the government in order to optimize legal assistance in order to achieve legal access and justice for all levels of society.

scholarly journals SANKSI PIDANA BAGI ANAK YANG BERHADAPAN DENGAN HUKUM PERSPEKTIF FIQIH JINAYAH

2018 ◽  
Vol 11 (2) ◽  
pp. 321-341
Author(s):  
Noercholis Rafid ◽  
Saidah Saidah
Keyword(s):  
Environmental Conditions ◽  
Qualitative Data ◽  
Preventive Measures ◽  
Criminal Code ◽  
The State ◽  
Criminal Sanction ◽  
Internal Factors ◽  
Criminal Sanctions ◽  
The Law

This paper aims to determine the criminal acts of children along with criminal sanctions given as preventive measures. By using qualitative data and through juridical and theological normative approaches it was found the conclusion is criminal acts of children are acts carried out contrary to the Law contained in the Criminal Code. The cause of child delinquency is caused by internal factors, namely family and external, namely environmental conditions. In jurisprudence jurisprudence there is no criminal sanction against the child for the crime he committed, because he is considered not yet competent legally, but a judge is allowed to sanction educational actions so that the child can be better. Criminal violations committed by a child who is faced with the law should be charged to his parents or handed over to the state to be sanctioned in the form of guidance. This is because minors have not yet been forgiven.

scholarly journals KEBIJAKAN KRIMINAL TERHADAP TINDAK PIDANA POLIGAMI DIKAITKAN DENGAN SISTEM HUKUM PERKAWINAN INDONESIA

2017 ◽  
Author(s):  
Ateng Sudibyo
Keyword(s):  
Legal System ◽  
Government Regulation ◽  
Criminal Policy ◽  
Criminal Code ◽  
Criminal Offense ◽  
Criminal Sanctions ◽  
Polygamous Marriage ◽  
Negative Effect ◽  
The Government ◽  
Polygynous Marriage

Law No. 1 of 1974 on Marriage basically adhere to the principle of monogamy. Although not essential to the principle of monogamy, there is still a polygamist who often take shortcuts to legalize polygynous marriage. Polygamous marriage act is a violation of Law No. 1 Year 1974 on Marriage, and Government Regulation No. 9 of 1975 on implementation of Law No. 1 Year 1974 on Marriage, although the threat of criminal sanction only published in the Government Regulation. Another case in the Criminal Code (KUHP), the sanction of polygamy as criminal action regulated in Article 279. Is the threat of criminal sanctions contained in the Criminal Code and Regulation No. 9 of 1975 in line with the values and ideals of community law in Indonesia? The purpose of this study is to determine the applicative policy for polygamy as criminal offense in marriages in Indonesia’s legal system and to formulate the concept of criminalisation policy for polygamous marriage act as criminal offense in the Indonesia’s legal system of marriage for the future. This is due to criminal sanctions in Article 279 of the Criminal Code and Law No. 1 of 1974 and Article 45 of Government Regulation Number 9 Year 1975, there is still a legal synchrony. The concept of future criminal polygamy criminal policies should apply the principle of ultimum remedium otherwise known as the “last drug”. Whatever the reason for the imposition of criminal punishment will still have a negative effect on the perpetrator and his family and will cause sociological and psychological implications if criminal sanctions are applied. In the legal state of Pancasila especially for the Muslims, the concept of marriage is a worship then it must be fostered, if there are deviations should not be destroyed by a criminal threat. Therefore, to overcome the criminal act of polygamy the need of a non penal criminal policy means, that is prevention without punishment.

scholarly journals The Poor and Justice: Implementation of Legal Aid for the Poor in Indonesia (Problems and Solutions)

2021 ◽  
Vol 3 (4) ◽  
pp. 553-568
Author(s):  
Judith Prima Hapsari
Keyword(s):  
The State ◽  
Poor People ◽  
Access To Justice ◽  
Legal Aid ◽  
Human Right ◽  
The Poor ◽  
Legal Problems ◽  
Problems And Solutions ◽  
The Law ◽  
The Government

One manifestation of justice or equality before the law is the existence of legal assistance for every citizen involved in legal problems, without exception the poor. The legal problems that ensnare many poor people or groups are currently increasing complex. Legal aid is a human right of all people, which is not given by the state and is not a mercy from the state, but is also the responsibility of the state in realizing equality before the law, access to justice, and fair trial. Therefore, the government made and ratified a regulation that regulates legal aid, namely Law Number 16 of 2011 concerning Legal Aid. This research is intended to analyze the implementation of legal aid for the poor communities in the context of access to justice in Indonesia.

scholarly journals SANKSI PIDANA BAGI ANAK YANG BERHADAPAN DENGAN HUKUM PERSPEKTIF FIQIH JINAYAH

2018 ◽  
Vol 11 (2) ◽  
pp. 321-341
Author(s):  
Noercholis Rafid ◽  
Saidah Saidah
Keyword(s):  
Environmental Conditions ◽  
Qualitative Data ◽  
Preventive Measures ◽  
Criminal Code ◽  
The State ◽  
Criminal Sanction ◽  
Internal Factors ◽  
Criminal Sanctions ◽  
The Law

This paper aims to determine the criminal acts of children along with criminal sanctions given as preventive measures. By using qualitative data and through juridical and theological normative approaches it was found the conclusion is criminal acts of children are acts carried out contrary to the Law contained in the Criminal Code. The cause of child delinquency is caused by internal factors, namely family and external, namely environmental conditions. In jurisprudence jurisprudence there is no criminal sanction against the child for the crime he committed, because he is considered not yet competent legally, but a judge is allowed to sanction educational actions so that the child can be better. Criminal violations committed by a child who is faced with the law should be charged to his parents or handed over to the state to be sanctioned in the form of guidance. This is because minors have not yet been forgiven.

scholarly journals PERKEMBANGAN KEJAHATAN TEKNOLOGI INFORMASI (CYBER CRIME) DAN ANTISIPASINYA DENGAN PENAL POLICY

2016 ◽  
Author(s):  
Supanto ,
Keyword(s):  
Information Technology ◽  
Criminal Policy ◽  
Criminal Code ◽  
Cyber Crime ◽  
Criminal Offense ◽  
Criminal Sanctions ◽  
Electronic Transactions ◽  
Policy Information ◽  
The Law ◽  
No Innovation

<p>Abstract<br />The research conducted to inventory of the various laws (the legislative products) relating to the regulating in the field of information technology crime, to identify its adjustment in globalization, to describe the conduct proscribed as a crime of the Information and Electronic Transaction, as well as reviewing the formulation of criminal sanctions. Studies based on the idea that regulation Law Number 11 of 2008 is aimed at setting the utilization of information technology, particularly the information and electronic transactions, in order to be implemented properly and maintain the safety and benefit of humanity. However, their use potentially criminal, which must be addressed, including the use of criminal law, therefore there is a provision in the law of criminal sanctions, in this case defined the prohibited acts and penalties specified criminal, offense. Conclusions obtained, In line with an information technology and The Law of Infromation and Transaction of electronic (The Law No. 11 of 2008/UU ITE), inventoried some legislation which can be understood as an attempt arrangement of information technology, especially as a crime, as in the Criminal Code (KUHP), the Law on Telecommunications, the Law on Copyright / patent, the law of terrorism . The adjustment of The Law Number 11 of 2008 on the Information and Electronic Transactions with global regulation and a comparative assessment of the demands that must be met in order to harmony especially on the cyber crime law. In addition, the formulation of a threatened criminal sanctions in offenses under the Act remain as types of criminal sanctions prescribed in the Penal Code,<br />which is a kind of imprisonment sanction fines and criminal sanctions, but not formulated an additional  criminal sanction. Therefore, its system is no innovation typical types of criminal sanctions for offenses in the field of information and electronic transactions.<br /><em>Keywords: Cyber crime, criminal policy,information technology</em></p><p><br />Abstrak<br />Penelitian yang dilakukan bertujuan untuk menginventarisasi berbagai undang-undang (produk legislatif) yang berkaitan dengan bidang kejahatan teknologi informasi, untuk mengidentifikasi penyesuaian dalam era globalisasi, untuk menggambarkan perilaku terlarang sebagai kejahatan Informasi dan Transaksi Elektronik , serta meninjau perumusan sanksi pidana. Studi didasarkan pada gagasan bahwa UU Nomor 11 Tahun 2008 bertujuan untuk pengaturan pemanfaatan teknologi informasi, khususnya informasi dan transaksi elektronik, agar dapat dilaksanakan dengan baik dan menjaga keamanan dan kepentingan kemanusiaan, namun penggunaannya berpotensi pidana, termasuk penggunaan hukum pidana, karena ada ketentuan dalam hukum sanksi pidana, dalam hal ini didefinisikan tindakan yang dilarang dan hukuman yang ditentukan pidana. Kesimpulan yang diperoleh, Perlu penyesuaian UU Nomor 11 Tahun</p><p>2008 tentang Informasi dan Transaksi Elektronik dengan regulasi bersifat global dan penilaian komparatif dari tuntutan yang harus dipenuhi untuk keharmonisan terutama pada hukum kejahatan cyber. Dalam UU ITE, terhadap perbuatan yang dilarang diancam sanksi pidana. Adapun jenis sanksi pidananya adalah sanksi pidana penjara dan sanksi pidana denda. Jenis sanksi ini sudah dikenal dalam Pasal 10 KUHP,   dan tidak ditentukan jenis pidana tambahan. Dengandemikian tidak ada pengembangan mengenai jenis pidana khusus yang ditujukan bagi pelaku tindak pidana di bidang informasi dan transaksi elektronik.<br /><em>Kata Kunci: Kejahatan Dunia Maya, Hukum Pidana,Teknologi Informasi</em></p>

scholarly journals KEBERLAKUAN HUKUM PENODAAN AGAMA DI INDONESIA ANTARA TERTIB HUKUM DAN TANTANGAN HAK ASASI MANUSIA

2020 ◽  
Vol 20 (1) ◽  
pp. 71
Author(s):  
Heru Susetyo ◽  
Farida Prihatini ◽  
Abdurakhman Abdurakhman ◽  
Nurindah Hilimi ◽  
Intan Mahabah ◽  
...  
Keyword(s):  
Human Rights ◽  
Religious Identity ◽  
Hate Speech ◽  
Freedom Of Expression ◽  
Criminal Code ◽  
The State ◽  
International Human Rights ◽  
Criminal Sanctions ◽  
International Human ◽  
The Government

<p><em>Indonesia with its five pillars of Pancasila binds the State and its citizens to "Believe in Almighty" where the religious identity is the spirit of the State that must be respected. This is proven by the existence of Law No. 1/PNPS/1965 concerning the Prevention of Blasphemy that prohibits blasphemy, atheism, or any belief other than the religious identity recognized by the government and law. Article 156 (a) of the criminal code, known as the Criminal Code, also punishes "the dissemination of information aimed at inciting religious hatred or hostility" for five years in prison. In addition, the Information and Electronic Transaction Law (ITE) Law No. 11 of 2008, regulating criminal sanctions for libel, hate speech, and insulting certain religions/beliefs through electronic devices. On the other hand, the 1945 Constitution, as well as the Human Rights Act of 1999 and Law No. 12/2005 concerning Ratification of the ICCPR guarantees freedom of expression, religion, and belief. Criticism of religion is quite limited and support for atheism is definitely still banned in Indonesia. Therefore, this article yearns to explore the dynamics of law enforcement and defamation in Indonesia in national and international human rights regimes. Then, does the law on blasphemy have a legal basis in the Indonesian legal system, national and international human rights regimes, and the surrounding social values? This study compares the application of religious blasphemy laws in several regions in Indonesia and in several Southeast Asian countries.</em></p>

scholarly journals PERKEMBANGAN KEJAHATAN TEKNOLOGI INFORMASI (CYBER CRIME) DAN ANTISIPASINYA DENGAN PENAL POLICY

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Supanto
Keyword(s):  
Information Technology ◽  
Criminal Policy ◽  
Criminal Code ◽  
Cyber Crime ◽  
Criminal Offense ◽  
Criminal Sanctions ◽  
Electronic Transactions ◽  
Policy Information ◽  
The Law ◽  
No Innovation

<div class="WordSection1"><p align="center"><strong><em>Abstract</em></strong></p><p><em>Th</em><em>e research conducted to inventory of the various laws (the legislative products) relating to the regulating in the field of information technology crime, to identify  its adjustment   in globalization, to describe the conduct proscribed as a crime of the Information and Electronic Transaction, as well as reviewing the formulation of criminal sanctions. Studies based on the idea that regulation Law Number 11 of  2008 is aimed at setting the utilization of information technology, particularly the information and electronic transactions, in order to be implemented properly and maintain the safety and benefit of humanity. However, their use potentially criminal, which must be addressed, including the use of criminal law, therefore there is a provision in the law of criminal sanctions, in this case defined the prohibited acts and penalties specified criminal, offense. Conclusions obtained, In line with an information technology and The Law of Infromation and  Transaction  of electronic (The Law No. 11 of 2008/UU ITE), inventoried some legislation which can be understood as an attempt arrangement of information technology, especially as a crime, as in the Criminal Code (KUHP), the Law on Telecommunications, the Law on Copyright / patent, the law of terrorism . The adjustment of The Law Number 11 of 2008 on the Information and Electronic Transactions with global regulation and a comparative assessment of the demands that must be met in order to harmony especially on the cyber crime law. In addition, the formulation of a threatened criminal sanctions in offenses under the Act remain as types of criminal sanctions prescribed in the Penal Code, which is a kind of imprisonment sanction fines and criminal sanctions, but not formulated an additional criminal sanction. Therefore, its system is no innovation typical types of criminal sanctions for offenses in the field of information and electronic transactions.</em></p><p><strong><em>Keywords: </em></strong><em>Cyber crime, criminal policy,information technology</em></p><p> </p><p align="center"><strong>Abstrak</strong></p><p>Penelitian yang dilakukan bertujuan untuk menginventarisasi berbagai undang-undang (produk legislatif) yang berkaitan dengan bidang kejahatan teknologi informasi, untuk mengidentifikasi penyesuaian dalam era globalisasi, untuk menggambarkan perilaku terlarang sebagai kejahatan Informasi dan Transaksi Elektronik , serta meninjau perumusan sanksi pidana. Studi didasarkan pada gagasan bahwa UU Nomor 11 Tahun 2008 bertujuan untuk pengaturan pemanfaatan teknologi informasi, khususnya informasi dan transaksi elektronik, agar dapat dilaksanakan dengan baik dan menjaga keamanan dan kepentingan kemanusiaan, namun penggunaannya berpotensi pidana, termasuk penggunaan hukum pidana, karena ada ketentuan dalam hukum sanksi pidana, dalam hal ini didefinisikan tindakan yang dilarang dan hukuman yang ditentukan pidana. Kesimpulan yang diperoleh, Perlu penyesuaian UU Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik dengan regulasi bersifat global dan penilaian komparatif dari tuntutan yang harus dipenuhi untuk keharmonisan terutama pada hukum kejahatan <em>cyber</em>. Dalam UU ITE, terhadap perbuatan yang dilarang diancam sanksi pidana. Adapun jenis sanksi pidananya adalah sanksi pidana penjara dan sanksi pidana denda. Jenis sanksi ini sudah dikenal dalam Pasal 10 KUHP, dan tidak ditentukan jenis pidana tambahan. Dengan demikian tidak ada pengembangan mengenai jenis pidana khusus yang ditujukan bagi pelaku tindak pidana  di bidang informasi dan transaksi elektronik.</p><p><strong>Kata Kunci:  </strong>Kejahatan Dunia Maya<em>,  </em>Hukum Pidana<em>,</em>Teknologi Informasi</p></div>

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