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 Pembaruan Hukum Pencatatan Perkawinan di Indonesia Perspektif Maqasid Shari'ah

2013 ◽  
Vol 13 (2) ◽  
pp. 233
Author(s):  
Masruhan Masruhan
Keyword(s):  
The State ◽  
Legal Action ◽  
Negative Effects ◽  
The Law ◽  
The Government

Abstract: The role of marriage registration (recording) is important particularly in maintaining and protecting the rights of individuals to prove the marriage implementation. Registration of marriage, therefore, is governed by various related rules or regulation. Unfortunately, the registration of marriage is only as a normative one. Meanwhile, most Muslims do not obey the law of marriages arranged by the state because the law is ambiguous, having multi interpretations and difficult to implement. In fact, there are many negative effects emerging from marriage under the hands such as not getting the marriage certificate, and husband, wife and their children not being able to perform civil legal action against the genetic father who has left them. Therefore, marriage under the hand must be prevented with preventive, curative and anticipative measures. In order to produce a law that can respond to the changing demands of time, place, conditions and welfare of the spouses, the maqa>s}id al - shari>ah approach (the purpose of the law) is eligible to apply . Therefore, the government should change the law of registration of marriages that are not relevant to the state of society so that society will feel suitable with the legal registration of the marriage.

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 Kepastian Hukum mengenai Penjamin Simpanan bagi Nasabah pada Lembaga Perkreditan Desa di Bali

2020 ◽  
Vol 9 (4) ◽  
pp. 572
Author(s):  
Dewa Putu Adnyana ◽  
I Ketut Sudantra
Keyword(s):  
Legal Protection ◽  
The State ◽  
Customary Law ◽  
State Law ◽  
Legal Certainty ◽  
Legal Research ◽  
Conceptual Approach ◽  
Law System ◽  
Legal Rules

The regulation of legal protection for customers who have savings funds in village financial institutions (LPD) is unclear. This causes no legal certainty for customers if the LPD experiences financial problems. The existence of LPDs in Bali is regulated in two types of legal rules, namely state law and customary law (legal pluralism). Analyzing the legal certainty aspects of deposit guarantor in statutory regulations and customary law is the aim of this research. This study uses a normative legal research methodology. This study uses two types of approaches namely, the statute and the conceptual approaches. The legal materials chosen as the basic analysis are primary and secondary legal materials. The conclusion of this study shows that the role of state law is more dominant than customary law. The above conclusion is shown by the fact of the research that most of the matters related to the technical operations of the LPD are regulated by the state law, in this case, is regional regulation about LPD. Based on the results of the study on the norms of local regulations on LPD and the nine awig –awig as a form of customary law from representatives of the nine regencies and city in Bali, there is no regulation on deposit guarantor institutions for LPD customers in Bali to provide legal protection. So that, regulating LPDs in Bali with two legal systems, namely the state law and the customary law system, does not guarantee legal certainty for the safety of customer's deposits. Pengaturan perlindungan hukum bagi nasabah yang mempunyai dana simpanan  di Lembaga Perkreditan Desa (LPD) saat ini tidak jelas. Hal ini menyebabkan tidak ada kepastian hukum bagi nasabah apabila LPD mengalami masalah keuangan. Keberadaan LPD di Bali diatur dalam dua jenis aturan hukum yaitu hukum negara dan hukum adat  (pluralisme hukum). Mengkaji aspek kepastian hukum penjamin simpanan  dalam setiap norma dalam peraturan perundang-undangan serta dalam hukum adat merupakan tujuan penelitian ini. Penelitian ini menggunakan metode penelitian hukum doktrinal (normatif). Penelitian ini menggunakan dua jenis pendekatan yaitu pendekatan peraturan perundang-undangan (statute approach), dan pendekatan konsep (conceptual approach). Adapun bahan hukum yang dipilih sebagai dasar analisis adalah bahan hukum primer dan bahan hukum sekunder. Kemudian kesimpulan dari penelitian ini menyebutkan bahwa dua sistem hukum dalam pengaturan LPD di Bali menunjukkan peran hukum negara lebih dominan daripada hukum adat.  Kesimpulan ini ditunjukkan oleh fakta penelitian yang ditemukan bahwa sebagian besar hal yang berkaitan dengan teknis operasional LPD yang merupakan satu-satunya organisasi keuangan milik Desa Adat di Bali diatur oleh hukum negara dalam hal ini diatur dalam peraturan daerah tentang LPD. Kemudian, berdasarkan hasil kajian terhadap norma peraturan daerah tentang LPD dan terhadap sembilan awig–awig sebagai bentuk hukum adat dari perwakilan Kabupaten dan Kota di Bali, tidak ada ditemukan pengaturan tentang lembaga penjamin simpanan bagi nasabah LPD di Bali untuk memberikan perlindungan hukum. Dengan demikian pengaturan LPD di Bali dengan dua sistem hukum yaitu hukum negara dan sistem hukum adat ternyata tidak menjamin kepastian hukum bagi keamanan dana simpanan para nasabah. 

scholarly journals Tinjauan Hukum Islam Terhadap Sistem Transaksi Kredit Pemilikan Rumah (KPR) Di Bank Tabungan Negara Syariah (BTN Syariah) Semarang

2019 ◽  
Vol 7 (3) ◽  
pp. 167
Author(s):  
Arif Rochman ◽  
Dharu Triasih ◽  
Agus Saiful Abib
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Islamic Law ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Accounts Payable ◽  
Savings Bank ◽  
The Government ◽  
Legal Condition

<p>Rumah adalah kebutuhan dasar yang sangat penting bagi setiap orang. namun sebagian   orang  masih   belum   memiliki   rumah   sendiri.   Faktor   penyebabnya   adalah mahalnya  harga  tunai  rumah.  Oleh  karena  itu  pemerintah  melalui  menteri  perumahan rakyat membuat  program  Kredit  Pemilikan  Rumah  (KPR). Program  KPR ini ditujukan untuk masyarakat berpenghasilan rendah yang disebut KPR subsidi. Salah satu bank yang menjadi  pelaksana  program  tersebut  yaitu  Bank  Tabungan     Negara  Syariah  (BTN Syariah). Penelitian skripsi ini mengenai sistem transaksi KPR yang dilakukan oleh BTN Syariah  Semarang  dan  tinjauan  hukum  Islam  terhadap  sistem  transaksi  KPR  di  BTN Syariah Semarang. Jenis penelitian  ini menggunakan  penelitian  hukum normatif dengan pendekatan  konseptual  agar dapat memahami  sistem transaksi  KPR BTN Syariah  yang menggunakan  prinsip Islam. Hasil dan pembahasan  penelitian  ini yaitu sistem transaksi KPR yang dilakukan BTN Syariah menggunakan  akad jual beli <em>murabahah </em>dan <em>istishna</em>. Tinjauan hukum Islam terhadap Akad <em>murabahah </em>yaitu dengan 3 pendekatan yang terdiri dari ditinjau dari rukun jual beli, syarat sah jual beli serta syarat jual beli kredit. Untuk akad  <em>Istishna</em>,  BTN  Syariah  tidak  bisa  menggunakan  akad  ini  karena  BTN  Syariah bukanlah produsen melainkan <em>trader</em>. Simpulannya skema transaksi KPR yang dilakukan BTN Syaraih hakekatnya bukan jual beli <em>murabahah </em>atau <em>istishna</em>, tetapi hutang piutang / <em>qardh</em>.</p><div class="WordSection1"><p><em>Home is a basic need that is very important for everyone. but some people still do not have their own home. The factor is the high cost of house cash. Therefore,  the government through the minister of public housing makes the program of Housing Loans (KPR).  The mortgage  program  is aimed  at low-income  communities  called  subsidized KPR. One of the banks that became the implementer of the program is the State Savings Bank  Syariah  (BTN  Syariah).  This thesis  research  about  mortgage  transaction  system conducted by BTN Syariah Semarang and review of Islamic law to mortgage transaction system in BTN Syariah Semarang.  This type of research uses normative  legal research with a conceptual approach in order to understand the transaction  system of KPR BTN Syariah using Islamic principles.  Results and discussion  of this research is a system of mortgage  transactions  conducted  BTN Syariah using the sale and purchase agreement murabaha  and istishna. Review of Islamic Law against Murabahah Akad that is with 3 approach  consisting  of  observed  from  rukun  jual  beli,  legal  condition  of  sale  and purchase and condition of sale and purchase credit. For Istishna contract, BTN Syariah can  not  use  this  contract  because  BTN  Syariah  is  not  a  producer  but  trader.  The conclusion of the scheme of mortgage transactions conducted by BTN Syaraih is not the sale and purchase of murabahah or istishna, but the accounts payable / qardh.</em></p></div>

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 Hak Masyarakat Hukum Adat Dalam Pelaksanaan Pengadaan Tanah Ulayat Bagi Pembangunan Untuk Kepentingan Umum

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Miranda Nissa Hilal Liani ◽  
Atik Winanti
Keyword(s):  
Indigenous Peoples ◽  
Public Interest ◽  
The State ◽  
Customary Law ◽  
Land Acquisition ◽  
Conceptual Approach ◽  
The Public ◽  
Role Of The State ◽  
The Government

AbstractLand is a natural wealth that is very important for humans and has an important function in development. In carrying out activities carried out by the government, namely land acquisition for the public interest, which has the aim of building public facilities for the benefit of the community. In carrying out land acquisition, ulayat land is often the target for alleged land acquisition. However, using ulayat land for land acquisition often creates problems. The purpose of this paper is to determine the control of indigenous peoples' rights in land acquisition and to determine the role of the state in providing compensation for land acquisition for development in the public interest. The research method used is juridical normative using a statutory approach and a conceptual approach. The result of this research is that the rights of customary law communities have been regulated constitutionally by the State, and the role of indigenous peoples is regulated in Law no. 71/2012. However, the fact is that during the land acquisition process, customary law communities are often not involved, the government should provide legal certainty and protection to the customary law community so that these problems do not harm the customary law community.Keyword: Land Procurement, Customary Law Communities, Customary Land. AbstrakTanah merupakan kekayaan alam yang sangat penting bagi manusia dan memiliki fungsi yang penting dalam pembangunan. Dalam melakukan kegiatan yang dilakukan oleh pemerintah yaitu pengadaan tanah bagi kepentingan umum, yang mana memiliki tujuan untuk membangun fasilittas umum agar bermanfaat bagi masyarakat. Dalam melakukan pengadaan tanah, seringkali tanah ulayat dijadikan sasaran untuk diduganakan pengadaan tanah. Namun, dalam menggunakan tanah ulayat untuk pengadaan tanah tersebut seringkali menimbulkan masalah. Tujuan dari penulisan ini untuk mengetahui pengantutan mengenai hak-hak masyarakat adat dalam pengadaan tanah dan untuk mengetahui peran negara dalam pemberian ganti kerugian pada pengadaan tanah bagi pembangunan untuk kepentingan umum. Metode penelitian yang digunakan adalah yuridis normative dengan menggunakan pendekatan perundang-undangan dan pendekatan konseptual. Hasil dari penelitian ini adalah bahwa hak masyarakat hukum adat telah diatur secara konstitutional oleh Negara, serta peran masyarakat hukum adat diatur didalam UU No. 71/2012. Namun pada faktanya saat proses pengadaan tanah, masyarakat hukum adat seringkali tidak dilibatkan, seharusnya pemerintah dalam pengadaan tanah memberikan kepastian serta perlindnungan hukum kepada masyarakat hukum adat agar permasalahan-permasalahan tersebut tidak merugikan masyarakat hukum adat.Kata Kunci: Pengadaan Tanah, Masyarakat adat, Tanah Ulayat

scholarly journals TINJAUAN HUKUM ISLAM TERHADAP SISTEM TRANSAKSI KREDIT PEMILIKAN RUMAH (KPR) DI BANK TABUNGAN NEGARA SYARIAH (BTN SYARIAH) SEMARANG

2017 ◽  
Vol 7 (3) ◽  
pp. 167
Author(s):  
Arif Rochman ◽  
Dharu Triasih ◽  
Agus Saiful Abib
Keyword(s):  
Public Housing ◽  
Low Income ◽  
Islamic Law ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
Accounts Payable ◽  
Savings Bank ◽  
The Government ◽  
Legal Condition

<p>Rumah adalah kebutuhan dasar yang sangat penting bagi setiap orang. namun sebagian   orang  masih   belum   memiliki   rumah   sendiri.   Faktor   penyebabnya   adalah mahalnya  harga  tunai  rumah.  Oleh  karena  itu  pemerintah  melalui  menteri  perumahan rakyat membuat  program  Kredit  Pemilikan  Rumah  (KPR). Program  KPR ini ditujukan untuk masyarakat berpenghasilan rendah yang disebut KPR subsidi. Salah satu bank yang menjadi  pelaksana  program  tersebut  yaitu  Bank  Tabungan     Negara  Syariah  (BTN Syariah). Penelitian skripsi ini mengenai sistem transaksi KPR yang dilakukan oleh BTN Syariah  Semarang  dan  tinjauan  hukum  Islam  terhadap  sistem  transaksi  KPR  di  BTN Syariah Semarang. Jenis penelitian  ini menggunakan  penelitian  hukum normatif dengan pendekatan  konseptual  agar dapat memahami  sistem transaksi  KPR BTN Syariah  yang menggunakan  prinsip Islam. Hasil dan pembahasan  penelitian  ini yaitu sistem transaksi KPR yang dilakukan BTN Syariah menggunakan  akad jual beli <em>murabahah </em>dan <em>istishna</em>. Tinjauan hukum Islam terhadap Akad <em>murabahah </em>yaitu dengan 3 pendekatan yang terdiri dari ditinjau dari rukun jual beli, syarat sah jual beli serta syarat jual beli kredit. Untuk akad  <em>Istishna</em>,  BTN  Syariah  tidak  bisa  menggunakan  akad  ini  karena  BTN  Syariah bukanlah produsen melainkan <em>trader</em>. Simpulannya skema transaksi KPR yang dilakukan BTN Syaraih hakekatnya bukan jual beli <em>murabahah </em>atau <em>istishna</em>, tetapi hutang piutang / <em>qardh</em>.</p><p> </p><div class="WordSection1"><p><em>Home is a basic need that is very important for everyone. but some people still do not have their own home. The factor is the high cost of house cash. Therefore,  the government through the minister of public housing makes the program of Housing Loans (KPR).  The mortgage  program  is aimed  at low-income  communities  called  subsidized KPR. One of the banks that became the implementer of the program is the State Savings Bank  Syariah  (BTN  Syariah).  This thesis  research  about  mortgage  transaction  system conducted by BTN Syariah Semarang and review of Islamic law to mortgage transaction system in BTN Syariah Semarang.  This type of research uses normative  legal research with a conceptual approach in order to understand the transaction  system of KPR BTN Syariah using Islamic principles.  Results and discussion  of this research is a system of mortgage  transactions  conducted  BTN Syariah using the sale and purchase agreement murabaha  and istishna. Review of Islamic Law against Murabahah Akad that is with 3 approach  consisting  of  observed  from  rukun  jual  beli,  legal  condition  of  sale  and purchase and condition of sale and purchase credit. For Istishna contract, BTN Syariah</em></p></div><p> </p><p> </p><p> </p><p> </p><p><em>can  not  use  this  contract  because  BTN  Syariah  is  not  a  producer  but  trader.  The conclusion of the scheme of mortgage transactions conducted by BTN Syaraih is not the sale and purchase of murabahah or istishna, but the accounts payable / qardh.</em></p>

CHILDREN'S RIGHTS BEFORE THE LAW: A ROLE OF LOCAL GOVERNMENT IN THE CHILD PROTECTION SYSTEM

Al-Bayyinah ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 243-260
Author(s):  
Hatija Asiri ◽  
Andi Sugirman
Keyword(s):  
Child Protection ◽  
Local Governments ◽  
Legal Protection ◽  
Children's Rights ◽  
The State ◽  
Protection System ◽  
Children’S Rights ◽  
The Law ◽  
The Government

Protection of children's rights before the law has been regulated in Law No. 11 of 2012 concerning the child protection system and is specifically followed up in the Local Regulation of Bone Regency No. 1 of 2014. Children's inability in legal matters makes the State provide protection to children in conflict with the law. Legal protection for children is the obligation of the State as a mandate of the 1945 Constitution. The problem that arises is that cases of children dealing with the law continue to increase, so it is important to see the form of the role of the government in giving rights to children in conflict with the law. This research is a normative empirical study with a normative juridical legal research approach. Analyzing legal theories and statutory regulations, comparison of laws (comparison approach). The findings of this study indicate that children who are in conflict with the law, the government has provided diversion protection, namely protection at the level of the judicial process, investigation and prosecution. The position of diversion is given by the government to children as victims, perpetrators and witnesses in criminal acts. Local governments in providing productive protection for children in trouble by providing educational and economic assistance. The implication of this finding shows that children are the generation of the nation who deserve protection from the State, even though these children are in conflict with the law. 

Free Notariatan Legal Services For The Community Are Not Able To Under The Law of Notary Office and Code Of Conduct and Its Application In Cilacap Regency

Authentica ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 99-118
Author(s):  
Putri Mayasari
Keyword(s):  
Code Of Ethics ◽  
Code Of Conduct ◽  
Legal Services ◽  
Legal Research ◽  
Conceptual Approach ◽  
The Law ◽  
The Government ◽  
Business Entities

Notarial Legal Services for free to people cannot afford is one of the notary obligations which regulated in the Statute and Notary Code of Ethics, even tough most people assume that people who use Notary services are usually those who are financially capable, so it is very rare to find anyone not able to ask for free notary services, but the rule still exists and until now there has been no further explanation about the limits and procedures for its application, so giving rise to different comprehension in each of the Notaries, likewise happen in Cilacap Regency. Need to know wheter the regulation has comply the purposive of the law and the application of the regulation in Cilacap Regency. Study with the legal research with the statute approach and conceptual approach then analyzed qualitatively. The government should be able to immediately make implementing regulations from these provisions, the organization should also be more aggressive in socializing. This rule is expected to be applied to the deed of establishment of business entities in accordance with government programs.Keywords: Free Notariatan Legal Services, Notaries

scholarly journals Prosedur Pengembalian dan Pemulihan Kerugian Negara Akibat Tindak Pidana Korupsi

2021 ◽  
Vol 2 (3) ◽  
pp. 573-579
Author(s):  
Sandi Herintus Kabba ◽  
I Made Arjaya ◽  
I Made Minggu Widyantara
Keyword(s):  
Legal Research ◽  
Conceptual Approach ◽  
The Public ◽  
Secondary Sources ◽  
The Law ◽  
The Government

Corruption is an extraordinary crime whose eradication must be carried out in an extraordinary manner according to the procedures for returning and recovering state losses due to corruption. The purposes of this study are to reveal the process of implementing the return and recovery of state losses by prosecutors on corruption crimes as well as efforts to restore and recover state losses due to corruption. The method used is normative legal research with a statutory approach and a conceptual approach. The technique of collecting legal materials is done through the study of recording and documentation. Primary and secondary sources of legal materials are used as sources of legal materials in this study. Then, the legal materials and data are managed using interpretation analysis. The results of the study reveal that the procedure for returning and recovering state losses due to corruption is in accordance with the procedures, namely the Law on the Eradication of Corruption and other regulations. efforts to recover and recover state losses due to corruption by maximizing the return of state losses by confiscation, tracing the assets of the convict, the authority of the KPK prosecutor must be regulated firmly and clearly. The author suggests that the Government should provide adequate facilities and infrastructure for the Prosecutor's Office and the KPK in order to maximize the eradication of corruption, the public needs to submit information to the Prosecutor's Office, the KPK, and the Police regarding corruption crimes that have occurred.

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