PENEGAKAN HUKUM TERHADAP PELAKU TINDAK PIDANA KORUPSI YANG MENJADI JUSTICE COLLABORATOR

Justice Collaborator is an actor who is willing to be a witness to open a clarity of an organized criminal act. Normative juridical sourced primary and secondary and tertiary materials, as well as the type of empirical juridical research which was analyzed qualitatively by describing descriptively the results of the existing data. To cooperate with law enforcement in finding evidence from other significant suspects so that investigations and examinations can run smoothly. Therefore, legal protection for justice collaborators is very important because it is feared that there will be potential threats from other actors, also so that all regulations related to justice collaborators do not overlap with each other and can unite perceptions among law enforcers related to corruption crimes organized.

JAMINAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYELESAIAN SENGKETA PAJAK

In the life of the state, where there is a relationship between humans and humans, there are always rules that bind it, namely the law. Law regulates human rights and obligations. The purpose of this study is to find out what factors can hinder the process of resolving tax disputes. This research uses type. This study uses a type of normative juridical research sourced from primary and secondary materials, which were analyzed qualitatively by descriptively describing the results of the existing data. The results of this study indicate that the factors that hinder the process of resolving tax disputes are factors in the administration sector, namely the existence of the first obligation of the Taxpayer to pay 50% (fifty percent) of the total tax payable. Then in the field of justice, namely regarding the obligation of judges to present the appellate party or defendant in examination at trial.

TINJAUAN YURIDIS TERHADAP ADOPSI ANAK WARGA NEGARA INDONESIA OLEH WARGA NEGARA ASING

The adoption of Indonesian children by foreigners is one of the child protection efforts aimed at protecting children and making them happy by having a family that protects, educates, and provides love. Couples who do not have children or descendants usually adopt children (adoption). This study aims to find out how the legal protection for Indonesian children adopted by foreigners is, and what the legal consequences are. This type of research is normative research, secondary data collection techniques consisting of primary legal materials and secondary legal materials, the data obtained are processed using qualitative analysis. The results of the study indicate that the form of legal protection for Indonesian children adopted by foreign nationals consists of 2 (two) kinds of legal protection, namely preventive protection is carried out to prevent disputes as listed in several laws. Meanwhile, repressive protection is carried out after the occurrence of disputes, namely those listed in Law No.39/1999 concering Human Rights, Law No.23/2002 concering Child Protection, and Law No.12/2006 concering Citizenship.

IMPLEMENTASI PERANAN PENDAMPING DESA DALAM PENGAWASAN PEMERINTAH DESA DI KECAMATAN MARIORIWAWO KABUPATEN SOPPENG

A village assistant is a competent person assigned to assist the village in the development and empowerment of village communities. The purpose of this study is to determine the form of implementation of the role of village assistants in supervising the operation of the village government as per the laws and regulations. This study uses a legal research type with an empirical approach, where data is obtained directly from the field through interviews and observations, the data obtained are analyzed qualitatively and then described descriptively. The results of the study indicate that the implementation of the role of village assistants has brought changes in the development and empowerment of village communities in Marioriwawo District, especially in equitable development and efforts to increase human resources in the village and are carried out according to the guidelines regulated in the village law along with other implementing regulations.

PERTANGGUNGJAWABAN PIDANA NOTARIS TERHADAP AKTA OTENTIK YANG DIBUAT TERINDIKASI PEMALSUAN

A notary is an authorized public official whose main obligation is to make authentic deeds based on a professional code of ethics, related to the widespread indications of forgery of the authentic deeds, of course this needs to be accounted for by the notary himself. This study aims to identify and explain the criminal liability of a Notary against an authentic deed made and indicated forgery and to find out the legal status of a deed made by a Notary that caused a dispute. The data collection carried out in this research is by interview and literature study as well as the applicable legislation. Data were analyzed descriptively qualitatively. The results of the study indicate that if the notary is proven to have falsified or falsified the authentic deed he made and caused harm to interested parties, the notary can be sentenced to criminal, civil, and administrative sanctions. The legal status of the deed that is proven to be falsified by the Notary who made it, which can be canceled, null and void, has the power of proof as an underhand deed, canceled by the parties themselves and canceled by a court decision that has permanent legal force. However, the status or position of the Notary deed can’t be carried out jointly, but only applies to one, in accordance with a permanent court decision.

PROBLEMATIKA HUKUM FUNGSI REKRUITMEN ORGANISASI SAYAP PARTAI POLITIK

The success of the performance of the political recruitment function by Political Parties departs from its cadre mechanism. This is supported by the regeneration of a good and responsible wing organization of political parties. This study aims to determine legal problems related to the function of the wing organization of political parties. The type of research in this writing is normative legal research, with a statutory approach and a literature approach. This research examines the laws and regulations on political parties and related legal norms. The data used are secondary data consisting of primary and secondary legal materials. Primary legal materials are in the form of Law Number 2 of 2008 concerning Political Parties, while secondary legal materials are in the form of books, journals and articles related to the topic of the problem. The results showed that there were still several problems, such as the lack of rules governing the Organization of the Political Party Wing and the activities of cadres related to their location and background.

PENGELUARAN WAJIB PAJAK DALAM PENINGKATAN PENERIMAAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR UTARA

Taxpayer Compliance in Increasing Tax Revenue at the North Makassar Primary Tax Service Office. The purpose of this study is to determine taxpayer compliance, tax receipts, general provisions and tax procedures that affect taxpayer compliance after the enactment of Law Number 16 Year 2009. This study uses a juridical type of research normative. Primary and secondary data sources and tertiary. This research was analyzed qualitatively by describing descriptively the results of existing data. The results showed that the compliance of taxpayers at the North Makassar Primary Tax Service Office was not yet compliant optimally, although in quantity the tax revenue increased from year to year. The reason is the lack of knowledge and understanding of taxpayers, inadequate tax human resources as well as negative taxpayers regarding tax provisions have not been evenly distributed. While the factors that influence taxpayer compliance are legal substance factors, legal structure factors, legal cultural factors and tax socialization factors.

PENERAPAN PRESIDENTIAL THRESHOLD PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 14/PUU-XI/2013

Indonesia is a country that implements a presidential system and a multi-party system jointly. The implementation of general elections has been regulated in the 1945 Constitution of the Republic of Indonesia. The presidential threshold is a concept used in proposing candidates for President and Vice President. Proposals are made by political parties or joining political parties by general election participants. This article analyzes the application of the presidential threshold after the Constitutional Court decision Number 114 / PUU-XI / 2013. The purpose of this writing is to determine the application of the Presidensitial threshold after the Constitutional Court decision Number 14 / PUU-XI / 013, and to determine the impact of the Constitutional Court decision number 14 / PUU-XI / 2013 on political parties. The research method used is qualitative and conceptual normative research methods. Based on this article, it is known that the application of the presidential threshold in which political parties must obtain seats 20% of the number of seats in the DPR or 25% of the valid votes nationally in the previous DPR elections, so that making new or small parties will not be able to nominate the President and Vice President themselves, but parties can form a coalition.

DIVERSI BAGI ANAK YANG BERHADAPAN DENGAN HUKUM DI KABUPATEN TANA TORAJA

Diversion is the settlement of juvenile cases that have been transferred from the criminal justice process to the non-criminal justice process. This is because the child is the party who has not been able to legally account for his dressing. The purpose of the research was to analyse in depth the background execution of the diversion of the dealing with the law and the obstacles affecting the implementation of diversion. This research uses a type of normative empirical legal research by finding the empirical in the field that concerns the problems of primary that is obtained directly from the results of the interviews with respondents and interviewees as well as data secondary data is obtained through literature-literature which deals directly with the issue discussed in this study. The research results give a hint that execution is a form of diversion pemidanaan the more education against children as well as the factors that influence the implementation of restorative justice in the diversion on the criminal justice system, child is a factor the substance of the law, human resource law enforcement officers who have yet to grasp the versioned, support and cooperation among related agencies not optimal, and are also victims/families of the victims have not been able to receive them well on diversion.

PEMANFAATAN TANAH ULAYAT UNTUK PENDIRIAN TONDOK DI KABUPATEN MAMASA

The establishment of Tondok is one of the process of utilization of land rights in Mamasa area, but the utilization of land rights is not regulated in a regional regulation of Mamasa Regency. This research aims to find out how the process of utilizing land rights ulayat for the establishment of Tondok in Mamasa area as well as how the status of land occupied by individuals in Tondok. This research uses Empirical Juridical with historical and case approaches. The results of this study show that in the process of utilizing land rights ulayat for the establishment of Tondok in Mamasa area was carried out on mutual consent by indigenous leaders and citizens of mamasa indigenous law community. The status of land individually in Tondok is recognized as a joint right and the rights of individuals are recognized in a limited way because it is considered a right of use and the prohibition of the recognition of land as property except in the form of rice fields.