Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

Perlindungan Hukum Tentang Pengembangan Pelabuhan Di Daerah Sesuai Undang-Undang tentang Pelayaran Kaitannya dengan Undang-Undang tentang Pemerintahan Daerah

The problems in this research are: First, how is legal protection, legal compliance and overcoming problems regarding the management of ports in the regions according to Law Number 23 of 2014 concerning Regional Government and its relation to Law Number 17 of 2008 concerning Shipping. The method used in this research is normative legal research, namely research that refers to legal norms and principles contained in statutory regulations and government regulations. The result of the research is that Law Number 17 of 2008 concerning Shipping contains articles that regulate ports which require further regulation in the form of a Government Regulation. The law establishes a system of port authority that will carry out a regulatory role, end state-owned monopoly control over port services, and require the development of national and regional port master plans. Legal protection in implementing regional autonomy is in accordance with the enactment of Law Number 23 of 2014 concerning Regional Government, legal protection for the implementation of various government affairs in the framework of serving the community and managing natural resources. The problems that have arisen in the management of ports in the regions so far are conflicts of use and power. It is hoped that the efforts to deal with these problems can be carried out reactively, meaning that local governments can carry out conflict resolution, mediation or deliberation in dealing with these problems.

Analisis Hukum Terhadap Penanggulangan Tindak Pidana Perambahan Kawasan Hutan (Studi Putusan Nomor 3684/Pid.Sus/2015/PN-Mdn)

This article discusses the study of the Legal Analysis of the Criminal Act of Exploiting Forest Areas in this case the analysis of judges' considerations of Decision Number 3684/Pid.Sus/2015/PN-Mdn and to examine the judicial barriers of judges in dropping Decision Number 3684/Pid.Sus/2015/PN-Mdn. This study uses a normative juridical approach and is presented in the form of analytical descriptive. The results found were criminal legal arrangements regarding forestry crimes regulated in Act Number 18 of 2013 concerning Prevention and Eradication of Forest Destruction. Judge consideration analysis of the decision No. 3684/Pid.Sus/2015/PN-Mdn) which states the defendant Aswin Syahfitri a.k.a. Aswin has been proven legally and convincingly guilty of committing a criminal offense Individuals who deliberately carry out plantation activities without the permission of the Minister. Internal juridical barriers in imposing a criminal act for encroachment of forest areas in the Medan District Court is that there are no internal obstacles. The Panel of Judges in considering forestry criminal cases needs to impose a criminal which also refers not only to the forestry law, but also needs to include the criminal in the environmental law and also the plantation law.

Kajian Yuridis Terhadap Sistem Peradilan Anak Berdasarkan Asas Keadilan Terhadap Pelaku Tindak Pidana Kekerasaan Oleh Anak (Studi Kota Medan)

In this research, the problem is whether the Child Criminal Justice System has given Justice to children as perpetrators of violent crime? How law enforcement efforts for children as perpetrators of violence by the Medan Municipal Police Department? How the application of justice principles for children as perpetrators of action Violence especially in Medan? The research method used is the normative juridical method, with the leper approach (library reseacrh) that collects the data source from literature literature. In this research used secondary data source that is by using primary, secondary and tertiary law materials. This research is discussed with qualitative approach that is finding problem which then analyzed with inductive system by using legal theories used. The results of this study indicate that the juvenile justice system contained in law number 11 of 2012 has provided justice for children as perpetrators of criminal acts, only in certain circumstances, the application of the criminal justice system does not provide legal certainty for the victims and the community. Law enforcement efforts for children as perpetrators of violent crime are by applying formal and material criminal law in accordance with the prevailing laws and regulations. The application of the principle of justice for children as perpetrators is adjusted to the position of cases that have been done by applying the criminal justice system of children, even in certain circumstances, the application of diversion in cases of violence perpetrated by the child may be enforced.

Analisis Hukum Tentang Tindak Pidana Seksual Yang Terjadi Di Kota Medan (Study PutusanNomor : 1840/Pid.B/2014/PN.Mdn)

This article discusses how the law arrangements in the juvenile justice in the process of resolving the case, How restorative justice restrictions in law enforcement in Indonesia and How the application of Restorative justice law in the process of settlement of criminal case in Criminal Law in Indonesia. This type of research is normative juridical that describes reviewing and explaining and analyzing normative provisions associated with restorative justice applicable in Indonesia. From the above discussion that restorative justice in the settlement of criminal acts committed by children is very concerned in rebuilding relations after the occurrence of criminal acts, rather than exacerbate the rift between the perpetrators, victims and the community which is the character of the current modern criminal justice system. The restorative criminal justice process holds the view that realizing justice is not only a matter of government and criminality, but more than that it must provide justice in totality that can not ignore the interests and rights of victims and society. Implementation of the principle of restorative justice and the process of diversion as an effort to solve crimes committed by children in formal juridical has been set clearly and firmly in Law Number 11 Year 2012 about kids of justice.

Analisis Hukum Peran Kejaksaan dalam Penuntutan Tindak Pidana Korupsi (Studi Kasus di Kejaksaan Negeri Tebing Tinggi).

This article discusses several issues, namely: how the legal position of the prosecutor's office in prosecuting criminal acts of corruption; how is the implementation of the position and role of the prosecutor in prosecuting criminal acts of corruption; and how to overcome obstacles in carrying out prosecutions of corruption. The research method used is the normative legal method, which analyzes and seeks answers to issues raised based on the substance of the law / legal norms contained in legislation, the Attorney General's Regulation, the Attorney General's Circular, and others. The results showed that the role of prosecutors in controlling criminal and non-criminal acts of corruption has not been maximized because there are obstacles in the implementation of their duties and authorities from both internal and external factors. In carrying out this task, the Attorney General's Office always strives to improve the quality of the management of tasks assigned to it, one of which is in handling corruption cases. Corruption practices that tend to increase are a serious matter for efforts to deal with law in Indonesia, especially the Attorney General's Office.

Penegakan Hukum Terhadap Pelanggaran Muatan Angkutan Barang Di Jalan Kabupaten (Studi Di Kabupaten Langkat)

This research aims to analyze the factors that cause the violation regulation of the charge transport of goods, to see the implementation of traffic and transportation laws which regulate the rule of the charge transport of goods and to review the exertions that can be done in law enforcement to the violation regulation of the charge transport of goods on the road of district. This research is the research of sociolegal law using the combination of normative juridical and empirical juridical method which having descriptive characteristic and perspective form. After analyzing the data, noted that the factors of the violation regulation of the charge transport of goods on the road of district: 1) the law substance, the legislation of traffic and transportation has not clearly organized the system of punishment for the offender of the violation regulation of the charge transport of goods on the road of district; 2) the law structure, the low quality and quantity of law upholder and also the low quality and quantity of law enforcement’s tools and facilities; 3) the law culture, the low level of work motivation, low commitment and low moral integrity of law upholder, along with the public’s obedience and knowledge about the determinate regulation of the charge transport of goods. The implementation of laws which controls the certain regulation of the charge transport of goods on the road of district is not done optimally by the inhabitants, the law culture of society and law upholder. The exertions that can be done as the law enforcement of the regulation of the charge transport of goods on the road of district are in preemptive way or using punishment, in preventive way and repressive way or using punishment tools.

Analisis Yuridis Perjanjian Co-Branding Gas Teknologi Map Antara Pt.Rinder Energia Consulting dengan PT. Pertamina Indonesia

Along the development of the era of PT Pertamina it is deemed necessary to have business partners, especially oil and gas consultant company, PT Rinder Energia. It is expected that this business partner will have a positive impact for both parties, especially PT Pertamina as BUMN. One of the products that will be agreed by both parties is map map. This map map is a cutting-edge tool that will help PT Pertamina in exploring and producing better oil and gas. The formulation of the issues to be raised is how the rights and obligations of the parties in the contract of sale and purchase map map between PT Rinder Energia with PT Pertamina, whether the contract of sale and purchase map map is in accordance with the principles of contract law in Indonesia and how the form of dispute settlement In a contract between PT Rinder Energia and PT Pertamina Indonesia. The purpose and benefit of this research is to know the form of rights and obligations of the parties in the contract of sale and purchase map map between PT Rinder Energia with PT Pertamina. To find out the form of dispute settlement in contract between PT Rinder Energia and PT Pertamina Indonesia. The results of this study may be additional refrentions for students, lecturers, or readers interested in Civil Law, in particular Contract Law. This type of research is normative juridical that describes the review and explain and analyze normative provisions associated with the contents of the contract or agreement between PT. Rinder Energia with PT. Pertamina Indonesia in buying and selling map map. The research undertaken aims to examine the rules contained in a contract that has been agreed upon by both parties in accordance with applicable legislation. The implementation of the sale and purchase agreement in the form of a map between PT.RINDER ENERGIA and PT.PERTAMINA is basically an agreement born from the principle of freedom of contract. If one party makes a sale in the form of a map between PT.Rinder Energia and PT.Pertamina Indonesia then the dispute must be submitted to the arbitration tribunal in accordance with the provisions of BANI.

Peran Reserse Kriminal Umum Sebagai Penyelidik Dalam Tindak Pidana Curat Dan Curas (Studi Di Polrestabes Medan)

This article discusses the problems regarding the factors causing the increase in criminal by theft robbery in Medan, what is the role of the General Criminal Agency of the Polerstabes Medan and what are the barriers Sin dealing with theft and robbery in the city of Medan. This study uses normative juridical legal research methods, with qualitative analysis. The data used are secondary data using primary legal sources. The results obtained in this study are that the cause of the increase in the level of criminal acts of theft and robbery is internal and external factors of the perpetrators of crime. General Criminal Agency Polrestabes Medan has a role as an investigator and investigator in criminal acts of theft and robbery that can use the authority given by the Criminal Procedure Code and police law. Obstacles obtained by criminal investigators can be categorized as barriers to juridical and non-juridical servitude.

Analisis Hukum Pencegahan dan Pemberantasan Perusakan Hutan Kaitannya dengan Potensi Kekosongan Hukum dalam Perspektif Penyidikan Tindak Pidana Kehutanan

The issuance of Law No. 18 Year 2013 concerning the Prevention and Combating Deforestation promulgated date of August 6, 2013, has declared unplug and do not apply some rules of the offense in Law No. 41 of 1999 on Forestry allegedly can lead to potential Emptiness Law, which can lead to increased threats to forest destruction. Therefore, efforts to fill the legal vacuum intended to reduce the potential destruction of forests. This research is normative juridical typology synchronization research laws and regulations. While the nature of the research is descriptive analitif. From the data collected, analyzed, and then can be concluded that the issuance of Law No. 18 Year 2013 has changed the rules that have been good in Law No. 41 of 1999 which would cause a vacuum in the law with the absence of binding rules to a acts that could destroy the forest.