Suchergebnisse

This study aims to investigate the position of the DGT's Civil Servant Investigator in relation to their duty to enforce taxation criminal. The law enforcement of taxation criminal in Indonesia is involving several institution like Civil Servant Investigator (Directorate General of Taxes Institution), Police Investigator (Indonesian Police Institution), and Attorney Investigator (Attorney Institution). This involving, which lately leads to the position and authority problem of each institution. This study will be focused on the position of civil servant investigator of Directorate General of Tax and its relation with other party like Supervisory Coordinator which occupied by police investigator, and also other investigator from another institution. The method which is used in this study is normative juridical approach with analytical descriptive specification. Based on that method, then the researcher will compare between the position of DGT's Civil Servant Investigator 'in legislation' and 'in its practice' through library study and field research. The researcher carry out this research based on the researcher's consideration about the importance of state income from the taxation sector, so that the unlawful act that detrimental from the taxpayer and any related party of it can be eradicated immediately. The results shows that the position of the DGT Civil Servant Investigator in the framework of eradicating taxation criminal was emphasized as the primary investigator. This position is based on Law No. 16 of 2009 as lex specialis derogat legi generalis against Law No. 8 of 1981. Based on this position, there some friction that occurs between the DGT Civil Servant Investigator and other officer from another institution. For example, the DGT Civil Servant Investigator of the West Sumatra-Jambi Regional Office, which was designated as a suspect by the Police investigator, and the Mobile 8 tax restitution was handled by the Attorney Investigator. One of the factors that causing the friction is the difference in ...

In order to carry out the crime prevention and control policy, there are two ways thatcan be carried out, namely the use of penal facilities or criminal (legal) sanctions,and the use of other facilities (nonpenal). Thus the use of criminal (legal) sanctions isone of the policies in criminal politics, which in this case is not a means that occupiesa strategic position and causes many problems. Moreover, if it is associated with theuse of criminal sanctions to achieve the purpose of prevention as one of the premise ofabolitionist understanding. As a means of law enforcement policy in order to controlcrime, the use of criminal (legal) sanctions is not an absolute. Even if it will be used,then the problem is the policy of its use must be rational by paying attention to thehumanistic approach and social interests that contain certain values that need to beprotected. As a criminal policy, the extreme attitude to eliminate criminal (legal)sanctions is not a policy step. Because what needs to be done in policies to controland overcome crime is an integrated approach between penal and non-formalpolicies. This non-formal activity occupies a key and strategic position that must beintensified and streamlined in controlling and overcoming crime, not eliminatingcriminal law.

The issue of political dowry, relatively, becomes a sustainable warning of problems in every general election in Indonesia. Such as the issue of Sandiaga Uno, who provided political dowry in the 2019 presidential election. The allegation was started by the Deputy of General-secretary of the Party of Democrat, Andi Arief, who stated that Sandiaga Uno had provided 500 billion rupiahs to PAN and PKS respectively so that those two parties would support him to nominate as the Candidate of Vice President for Prabowo Subianto. Political dowry has been a serious issue and almost constantly becomes an interesting topic to be reported and studied in every general election. Although it is popular, the issue of political dowry is a case that is relatively difficult to prove its truth (court decisions). In fact, explicitly, political dowry has been regulated in Article 228 on Law Number 7 of 2017 concerning the General Election (Election Law). However, it does not expressly provide a deterrent effect to the political dowry actors. This reality becomes the basis of encouragement in conducting this research. The theory used in this research is legal politics and law enforcement. While the method used is normative legal research with a statutory, conceptual, and comparative approach. The output of this paper is that the handling of political dowry cases in the presidential election needs a serious concern. And then, the regulation on sanctions, which still be administrative in nature, against the actors of political dowry in the Election Law is considered to be inappropriate. So that criminal policy is needed to strengthen the law enforcement and strict legal instruments against criminal acts of political dowry in the future election (ius constituendum).

Penal mediation is an alternative form of settlement of cases outside the court by prioritizing the principle of resortative justice which aims to achieve justice that is oriented towards improving the relationship between perpetrators and victims. This study aims to examine how the implementation and the obstacles faced by the Makassar City Police in conducting penal mediation in the settlement of minor theft cases. This research is a normative empirical research with a qualitative analysis approach. The result of the research obtained is that the implementation of penal mediation by the Makassar City Police in resolving minor theft cases is carried out based on police discretion as regulated by Law Number 2 of 2002 concerning the State Police of the Republic of Indonesia and Circular No. SE / 8 / VII / 2018 dated 27 July 2018 concerning the Application of Restorative Justice in the Settlement of Criminal Cases. The circular regulates how to apply the concept of restorative justice in solving criminal cases at the level of investigation or investigation in the police, while in its implementation there are still obstacles faced by the Makassar City Police, including emotional factors, namely the existence of selfishness between the perpetrator or victim justifying oneself and blaming the opposing party and financial (economic) factors, namely the inconsistency between the victim and the perpetrator to make peace, especially in matters of compensation.

Abstract Corruption is a criminal act that breaks and against the state law and the religion law. Due tothe fact that this corruption is not only prohibited by the greatest one God but the effectivelegislation rule as well. Furthermore, the corruption can bring about a loss to all side. Forinstance; being able to make a misery society and country, locking the country economygrowth rapidity, putting in disorder country, being able to bring about a bad image for thecountry on the international people's view, in addition to, being able to cut down the countrythrust level on the international worl eithin doing cooperation, mainly in economy sector. Evenfor further more, the corruption make afraid of all foreigner investors to invest their stock orshare in Indonesia.On the other hand, the corruption can also induce the blocked project being carried out inourselves country as well as can hamper routine's job of the country. Thus the corruption actcan become the cause of the stopped country advance or progress. As a final point, thosecorruptors' re properly given a punishment dealing with their deed. Even a great deal ofsociety group wish those corruptors to be killed out or be given as a death sentence or in otherwords, at least is to be imposed as heavy as punishment in order to making them discourageto redo their deed. As a matter of the fact, this is only an example for other people who want todo what was done by the perpetrators before. In the long run, the corruption level can bedecreased in this our motherland's country.Keywords: the corrupt criminal act constitution, constituonal law, the effectivelegislation rule, Islamic law, Al-Qur'an & Al-Hadist.

This paper deals with the existence of customary courts in Aceh in the national judicial system. From formal-juridical perspective, the existence of customary courts is not clearly stated; however, the practices of community have indicated that most of civil disputes and criminal offenses were resolved by the customary courts in Aceh. The question relates to such issues as administration of Aceh customary courts, duties of functionaries in this customary courts, and its existence within the national judicial system. This paper shows that, although the local government of Aceh does not legally include customary court as one of the state official justices, this kind of court has been sociologically recognized in resolving disputes that occur in the society. Furthermore, the local government of Aceh has codified it in the form of qānūn (legal code). ; This paper deals with the existence of customary courts in Aceh in the national judicial system. From formal-juridical perspective, the existence of customary courts is not clearly stated; however, the practices of community have indicated that most of civil disputes and criminal offenses were resolved by the customary courts in Aceh. The question relates to such issues as administration of Aceh customary courts, duties of functionaries in this customary courts, and its existence within the national judicial system. This paper shows that, although the local government of Aceh does not legally include customary court as one of the state official justices, this kind of court has been sociologically recognized in resolving disputes that occur in the society. Furthermore, the local government of Aceh has codified it in the form of qānūn (legal code).

This study aims to explain the political party authority in withdrawing support for the regional head candidate in elections, as well as providing an understanding of sanctions that targeted political parties who withdrawn or revoked their political stance by applicable regulations. This study using a legal perspective on the authority of political parties in withdrawing support and Authority Theory, Democracy Theory, Rule of Law Theory, Decision Making Theory, and Sanction Theory as supported theories. The formulation of all arguments, facts, and theoretical frameworks in this study uses empirical normative legal research methods. Data obtained and collected through books, journals, theses, and recent dissertations, interviews, and articles related to the problem. The research method in this study combines elements of normative and empirical law and data. This research is qualitative research used in library observation. This research concludes that the authority of political parties regarding the withdrawal of support for a prospective regional head candidate pair explained in three stages or processes, including the first stage is before registering candidates to the KPU, the second stage is the stage after registering with KPU, and last is the stage after the determination of a prospective pair of candidates by the KPU. Among the existing stages, there is a full space for political parties to participate and room for the KPU to organize regional head elections. So concerning the withdrawal of support, political parties are not allowed arbitrarily to withdraw or vice versa regarding their support for prospective pairs of candidates. Referring to the applicable regulations, the forms of sanctions that can be given to political parties that withdraw or revoke a candidate pair are criminal sanctions and administrative sanctions. Where administrative sanctions are considered to be less firm against political parties, in contrast to criminal sanctions (ultimum remedium) or as a last resort that is much firmer but ...

ABSTRACTBased on Law No. 4 of 2009 Article 1 Paragraph (7) related to mining business licenses.Many illegal mining companies do not have permission to operate in Padang PariamanRegency. The problems raised in this study are (1) What factors influence the number ofillegal C mining excavators in Padang Pariaman Regency? (2) How is the non-reasoningeffort by the Padang Pariaman Regional Police in overcoming the crime of illegal C miningexcavation in Padang Pariaman Regency? (3) What is the non-reasoning policy that shouldbe carried out by the Padang Pariaman Regional Police to overcome the mining of illegal Cexcavations in Padang Pariaman Regency? This study useed a sociolegalapproach. the dataused were primary data and secondary data, collected by means of interviews and documentstudies, analyzed qualitatively. The results of the study show that the factors that cause illegalmining are economic factors, the perpetrators want to avoid the obligations that have beendetermined, the difficulty of obtaining a Mining Business License, the lack of socialization oflaws and regulations, and weak law enforcement. Second; The non-reasoning efforts carriedout by the Police in overcoming illegal rock mining are preventive by carrying out patrols,raids, routine security operations and providing socialization to the public about theimportance of creating security and ways to overcome illegal mining by placing banners /pamphlets. Non-criminal policy towards illegal / illegal mining crimes is to actively involvethe Nagari government and customary institutions in policy making at the Nagari level todeal with illegal mining by making nagari regulations.

PKL problems are indeed difficult to solve, this is evidenced by the fact that there are still many street vendors who roam the roadside, say in Badung Regency precisely stricken by Jalan Raya Mengwitani, Mengwi District, Badung, almost along the road there are street vendors selling, even more in the afternoon the number of street vendors increased. The ability of street vendors to organize themselves is what makes researchers interested in conducting research into organizing by street vendors, so that they are able to organize themselves to deal with the pressures experienced. The formulation of the problem in this study are: 1) what is the arrangement of street vendors (PKL) who sell on the edge of the road that has a Circular Mengwitani Badung Regency? 2) What is the action of the Badung District Government in dealing with street vendors (PKL) who sell on the edge of the road that has Circular Mengwitani Badung Regency? The technique of collecting data is done by interviews and documentation. Data were then analyzed using qualitative descriptive analysis. The conclusions of this study are: 1) Arrangement of Street Vendors selling on the edge of the Circular Circular Highway in Badung Regency is regulated in Badung District Regulation Number 7 of 2016 concerning Public Order and Public Peace listed in Article 25 and Article 27. Under the control authority the street vendors are in the Regional Government. But in its implementation the Regent gave a mandate to other agencies namely the Order of Peace and the Badung District Civil Service Police Unit. In this case the Civil Service Police Unit was formed to enforce the Perda, 2) the action of the Badung Regency government in dealing with street vendors in Badung Regency who sell on the roadside by providing sanctions for administrative sanctions and criminal sanctions to violating street vendors. Administrative sanctions can be in the form of reprimand, written warning, revocation of permit, termination and / or demolition. While criminal sanctions in the form of imprisonment for a maximum of 3 (three) months or a maximum fine of Rp. 25,000,000 (twenty five million rupiah). ; Kearsipan mempunyai peranan penting bagi kelancaran jalannya sebuah organisasi. Kearsipan berperan sebagai sumber informasi dan alat pengawasan yang sangat diperlukan oleh setiap organisasi dalam pembuatan laporan, pertanggungjawaban, penilaian dan pengendalian setepat-tepatnya. Rumusan masalah dalam penelitian ini yaitu : 1) Bagaimana proses penataan arsip dinamis aktif dan inaktif di Unit Pengelolaan Arsip di Dinas Kearsipan dan Perpustakaan Kabupaten Badung sesuai dengan Peraturan Bupati Badung Nomor 58 tahun 2014?, 2) Upaya apakah yang dilakukan oleh Dinas Kearsipan dan Perpustakaan Kabupaten Badung agar setiap instansi pemerintahan di lingkungan Pemerintah Kabupaten Badung mengimplementasikan Peraturan Bupati Badung Nomor 58 Tahun 2014 dalam pengelolaan arsip? Teknik pengumpulan data dilakukan melalui metode pencatatan. Data kemudian dianalisis menggunakan interpretasi hukum secara sistematis dan argumentasi hukum berdasarkan logika deduktif. Kesimpulan dari penelitian ini adalah : 1) Proses penataan arsip dinamis aktif dan inaktif di Unit Pengelolaan Arsip dan Perpustakaan Kabupaten Badung adalah menggunakan kode klasifikasi dan Indek. 2) Kendala Dinas Keasripan dan Perpustakaan dalam mengimplementasikan Peraturan Bupati Nomor 58 Tahun 2014 adalah pemikiran orang-orang tentang kearsipan belum dipahami secara baik, sarana dan prasarana yang masih kurang, tenaga pengelolaan di setiap SKPD kurang memahami tentang pengelolaan kearsipan, dan Kepala Dinas pada setiap SKPD kurang memperhatikan tenaga pengelolaan arsip. Upaya Dinas Kearsipan dalam mengimplementasikan Peraturan Bupati No 58 tahun 2014 adalah dengan cara pengembangan sumber daya manusia kearsipan, sosialisasi kearsipan, pembinaan kearsipan, dan adanya peran serta masyarakat.

Corruption is a crime against humanity which is classified as an extraordinary crime. The reform movement that took place in 1998 was motivated by public distrust of the ruling government at that time which was thought to be full of collusion, corruption and nepotism (KKN). After the government in power at that time fell, it was followed by a reformation government. One of the agendas of the reform government is the Eradication of Collusion, Corruption and Nepotism (KKN). Various efforts have been made by the government in preventing and eradicating corruption but corruption is still growing. In the midst of rampant corruption committed by public officials, who in fact mostly come from Political Party cadres, it is only natural for political parties (Parpol) to take responsibility and play a role in anti-corruption measures. Through this paper the author tries to look at the factors behind public officials committing acts of corruption, most of which are thought to come from political party cadres (parpol) and see the role of political parties in the prevention and eradication of corruption.From the above discussion, it can be concluded that all efforts and actions through various approaches have been made by law enforcement officials to prevent and eradicate corruption that has been running for years in this country. The responsibility of political parties (parpol) can be started from the recruitment of party cadres before being distributed to various public positions in the government. Political parties are also responsible for cadres who are involved in criminal acts of corruption by not obstructing law enforcers in the investigation and investigation process carried out.Keywords: Political parties, prevention and eradication of corruption.

The dynamics of village level administration has been going on for a long time, of course there is something interesting to be addressed that is the process of integration of the mechanism of government implementation and its authority in organizing public services. The administration of public services, especially in the control of migrant populations, is needed to anticipate social and psychological impacts such as criminal acts, public order disturbances both with regard to local authorities and customs. Starting from the background with how the implementation of village administration in the control of the migrant population then as a material review and consideration of decision-making control of the immigrant population in Dangin Puri Kaja village required a control strategy of the migrant population. The problems raised in this research is how the implementation of village administration in controlling the immigrant population in Dangin Puri Kaja Village, North Denpasar District. The population in this study the authors use the entire population of immigrants in the work area of Dangin Puri Kaja Village is estimated to amount to 505 people, while to determine the sample authors use the model of Accidental / Incidental sampling or convenience sampling. The collected data is processed using qualitative analysis technique that is analyzing the data inductively that is based on the facts of the phenomenon or events that are special, then taken the conclusion is general, The research results have not been realized Local Regulation No. 14 of 2002 on the implementation of registration of the population according to Information Systems Management Population. Implementation of village administration does not have a clear pattern to control the administrative order of migrant population and need revitalization of Local Regulation No.4 / 2001 on the taxpayer of the boarding house.