Jurnal Perspektif Hukum

PERTANGGUNGJAWABAN PERSEROAN TERBATAS TERHADAP SURAT KETETAPAN PAJAK (LIMITED COMPANY LIABILITY TO THE TAX ASSESSMENT LETTER)

Denny Mulia Ananda — 2023-05-26

A tax assessment letter is a record of a company's financial information in an accounting period that can be used to describe the company's performance. Fiskus in carrying out their authority in issuing an STP, SKPKB, SKPKBT must be based on the attribution of authority given by laws and regulations but in current implementation there are problems where there are differences between accountability under the Limited Liability Company Law and the Tax Collection Law. This research uses a type of normative legal research that is descriptive- analytic in nature, using secondary data, namely primary legal materials. The results of this study include the efforts of the tax authorities to deal with STP, SKPKB, SKPKBT which are not paid by Limited Liability Companies is to enforce the law through tax collection which is enforceable under the Law of the Republic of Indonesia Number 19 of 2000 concerning Amendments to Law Number 19 of 1997 concerning Tax Collection By Forced Letter (Tax Collection Law With Forced Letter). The billing action begins with the issuance of a letter of reprimand, a warrant, execution of confiscation and then conducts an auction. Underpaid and unpaid SPT, SKPKB, SKPKBT organs of a limited liability company where according to Article 14 paragraph (1a) of the Law on Collection of Taxes by Enforcement Letter, if the assets of a limited liability company cannot pay off the said tax assessment letter, then the organs of a limited liability company may be subject to confiscation of the assets. personally not only directors or commissioners but .also shareholders. Tax collection regulations are special rules relating to tax debts which are different from debts in general and can also be understood as tax collection regulations which are laws that have a goal for the benefit of society at large so that they can override personal interests.

TINJAUAN YURIDIS PUTUSAN BEBAS DALAM TINDAK PIDANA PEMALSUAN AKTA KELAHIRAN YANG DIGUNAKAN SEBAGAI DASAR MELAKUKAN JUAL BELI TANAH (Studi Putusan Mahkamah Agung RI No. 387 K/Pid/2021)

Sarah Nabila — 2023-05-26

The product produced in the judicial process, especially criminal justice, is a judge's decision. The judge based on the norms used to analyze the laws and regulations related to the issuance of an acquittal (vrijspraak) against the defendant for the crime of forging a birth certificate. The problem that arises is the regulation of criminal law for the perpetrators of the crime of falsifying birth certificates in buying and selling land? The form of criminal responsibility for the act and what is the basis for the consideration of the judge who tried the defendant for Decision No. 387 K/Pid/2021 Raba Bima District Court? The research method used is secondary data consisting of applicable laws and regulations, books, journals and other supporting data relevant to the research title. The judge decided with an acquittal in the crime of falsifying a birth certificate which was used as the basis for buying and selling land in the decision on Case Number 387 K/Pid/2021 against the defendant based on the consideration that the panel of judges considered that the defendant had not found any unlawful act and without rights (which must be judged by intention/intent/knowledge of the unlawful nature of an act in an actor).

PENGHAPUSAN PERTANGGUNGJAWABAN PIDANA PELAKU PEMBELAAN DIRI YANG MENGAKIBATKAN HILANGNYA NYAWA ORANG (Analisis Yuridis Putusan Nomor 61/Pid.B/2019/PN. Cbd)

Dino Raynaldo — 2024-01-10

Ccompulsory defence, an act justifying self-defense in the event of a sudden attack or threat of attack; however, the law cannot justify all forms of nature and method of defense and cannot reasonably limit defense. In other words, rational defense is an attack or threat. . In writing this paper I will examine secondary data through case analysis using library research methods, but the type of research data is secondary data. Legislation to rule out self-defense offenses that result in the death of another person is regulated in Article 49 (1) and (2) of the Criminal Code. Law enforcement that overrides the perpetrator's criminal responsibility in self-defense that results in the death of another person, the defendant's actions against the law, and the defendant's resistance in the form of forced or emergency defense. Decision Number 61/Pid.B/2019/PN. The CBD stated that the act was not a crime, so the accused must be acquitted of all charges.

KEABSAHAN SERTIFIKAT JAMINAN HAK TANGGUNGAN ELEKTRONIK SEBAGAI PELUNASAN KREDIT BERMASALAH

Ariqah Nasution — 2024-01-16

One form of collateral regulated under statutory regulations is a mortgage guarantee right where the object is a movable object based on UUPA number 60 of 1960. Currently, due to developments in science and technology, previously conventional mortgage guarantee certificates have changed to electronic guarantee certificates. mortgage right which is shortened to el certificate. The problem is what is the validity of the electronic mortgage guarantee certificate as collateral for non-performing loans? The research method used in this research is normative legal research or research which is synonymous with library research which is by developments in society. The validity of the electronic mortgage guarantee certificate as evidence for non-performing loans has the same legal force as manual mortgage rights, where the mortgage rights have the same force as a court decision in the event of problematic credit or the debtor defaults. Collateral objects registered based on electronic mortgage rights can be executed as debt repayment to the debtor. This is by the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 9 of 2019 concerning Electronic Integrated Mortgage Services, the ITE Law, and several other regulations relating to the validity of electronic documents.

TINJAUAN YURIDIS ANAK KORBAN TINDAK PIDANA DENGAN PELAKU PEDOPHILIA

Yunus Aulia Siregar — 2024-01-17

Children are part of the young generation of a nation that has the potential to advance the nation when it grows up. Therefore, children need to be taken seriously. Along with the times, the types of crimes against children are growing. One of them is sexual crimes that are currently rife, which are committed by adults against children or more commonly known as pedophilia. Obscene acts experienced by a child continuously will have a bad impact on the child's physical and psychological development, and it is possible that the child who is a pedophile victim will also become a pedophile in the future. This research is a normative research conducted by collecting primary, secondary and tertiary legal materials through a literature study. The legal materials studied are Law Number 35 of 2014 concerning child protection and the Criminal Code of Law Number 17 of 2016 and legal provisions relating to children. With the existence of legal prosecutors, they can give punishment to perpetrators of sexual crimes against children, considering where the actions of the perpetrators have a bad impact that causes trauma to the victims themselves.