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PENERAPAN SANKSI PIDANA TERHADAP WAJIB PAJAK YANG MELAKUKAN TINDAK PIDANA PERPAJAKAN 对从事税务犯罪的纳税人实施刑事制裁
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.96
Valentino Ohoiwirin, Ahmad Sholikhin Ruslie
The highest tax legal basis is Article 23A of the 1945 Constitution of the Republic of Indonesia was reads that "taxes and the other levies that are coercive for the state by law". Specifications for tax crimes and the mechanism for applying criminal sanctions. The tax system that uses a self-assessment system softens the coercive nature of this tax, with the prospect that people will fulfil their tax obligation properly. However, the problem that occurs is, on the contrary, it's a good system to use by the community to make deviations because people think that taxes are a burden that will reduce their income. So they do tax avoidance which aims to minimize the tax burden. The threat of criminal sanctions against tax crimes is quite heavy and clear. If both of them regulate criminal acts that "may cause losses to state revenues" or "may harm state finances or the state economy" and follow the principle of applying criminal law to laws governing criminal acts with the same object, they will be enforced. Law that specifically regulates the subject matter of the crime
最高的税收法律依据是1945年印度尼西亚共和国宪法第23A条,其中规定“税收和国家依法强制征收的其他税款”。税收犯罪的具体规定和刑事制裁机制。采用自我评估制度的税收制度软化了这种税收的强制性,使人们能够适当地履行纳税义务。然而,出现的问题是,相反,它是一个很好的系统,被社区用来制造偏差,因为人们认为税收是一种负担,会减少他们的收入。因此,他们进行避税,目的是尽量减少税收负担。对税务犯罪进行刑事制裁的威胁是相当沉重和明确的。如果两部法律都规定了“可能造成国家财政损失”或“可能损害国家财政和国家经济”的犯罪行为,并遵循刑法适用于同一对象的犯罪行为法律的原则,它们将得到执行。专门规定犯罪主体的法律
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引用次数: 1
PEMIDANAAN TERHADAP PEMALSUAN SURAT KETERANGAN HASIL RAPID TEST/SWAB ANTIGEN 反快速测试/拭子抗原
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.92
Ejia Elang Winora, Hary Soeskandhi
The World Health Organization (WHO), the United Nations health organization, has established the COVID-19 pandemic since March 11, 2022. The spread of this virus so quickly swept the world that it caused many victims to die, including Indonesia. The Covid-19 pandemic entered Indonesia on March 2, 2020, with the first case there were 2 (two) Indonesian citizens domiciled in depok officially declared by President Joko Widodo to have been exposed to the covid 19 virus. Furthermore, the Covid-19 pandemic has hit provinces / regencies / cities throughout Indonesia. Various hospitals in the country at that time were overwhelmed to serve patients exposed to covid 19 due to limited health workers, limited rooms and medicines. Really, the Covid-19 pandemic has destroyed various aspects of people's lives, not only health aspects but also economic aspects. Especially with the enactment of PPKM (Enforcement of Restrictions on Community Activities), so that the community is obliged to provide themselves with a certificate of rapid/swab test results. Seeing the high enthusiasm of the public who take care of the rapid / swab test and the high price of the rapid / swab test, this is used by irresponsible individuals by opening illegal services providing a certificate of rapid / swab results at a relatively cheap price compared to the actual (official) test price. One example is in Decision Number 943/Pid.B/2021/PN.Srg where the defendant, SUPRIYADI bin SAMSU with the intention of seeking profit took the act of making or serving the making of a certificate of rapid test results/antigen swabs illegally (fake) in order to be one of the requirements to travel during the Implementation of Emergency Community Activity Restrictions (PPKM) during the Corona Virus Desease Pandemic 2019 (Covid 19). The topic studied in this study is about the punishment of forgery of certificates of rapid test results / antigen swabs in Decision Number 943 / Pid.B / 2021 / PN.Srg. The research method used is a type of normative legal research, and uses a statute approach, a conceptual approach (Conceptual Approach), and a case approach (Case Approach).
联合国卫生组织世界卫生组织(世卫组织)自2022年3月11日起确定了COVID-19大流行。这种病毒的传播如此迅速地席卷了世界,导致许多受害者死亡,包括印度尼西亚。2019冠状病毒病大流行于2020年3月2日进入印度尼西亚,第一例病例是2(2)名居住在depok的印度尼西亚公民,总统佐科·维多多正式宣布他们接触过covid -19病毒。此外,2019冠状病毒病大流行袭击了印度尼西亚各地的省/县/城市。当时,由于医护人员有限,房间和药品有限,该国各医院不堪重负,无法为接触covid - 19的患者提供服务。事实上,新冠肺炎疫情破坏了人们生活的各个方面,不仅是健康方面,还有经济方面。特别是随着PPKM(对社区活动实施限制)的颁布,社区有义务为自己提供快速/棉签测试结果的证书。看到公众对快速/拭子测试的高度热情和快速/拭子测试的高昂价格,不负责任的个人利用这一点,以相对于实际(官方)测试价格相对便宜的价格开设非法服务,提供快速/拭子结果证书。第943/Pid.B/2021/PN号决议就是一个例子。其中,被告SUPRIYADI bin SAMSU为了寻求利润,采取了非法(假)制作或提供快速检测结果/抗原棉签证书服务的行为,以便在2019年冠状病毒病大流行(Covid - 19)期间实施紧急社区活动限制(PPKM)期间作为旅行要求之一。本研究的课题是关于第943 / Pid号决定对伪造快速检测结果/抗原拭子证书的处罚。B / 2021 / pn .高级所使用的研究方法是一种规范性的法律研究,使用了法规方法、概念方法(conceptual approach)和案例方法(case approach)。
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引用次数: 0
KESEJAHTERAAN PSIKOLOGIS TENAGA MEDIS DI MASA PANDEMI 流行病中的医疗人员心理健康
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.50
Faqih Purnomosidi, Adinda Rizkila
This journal reviews the psychological well-being of health workers in dealing with the pandemic period due to the COVID-19 that has attacked almost all countries in the world. This study aims to determine the impact of the Covid-19 virus on the psychological condition of health workers. The sample used is 7 representatives of health workers such as midwives and nurses who work in the city of Surakarta. The sampling technique used in this research is quota sampling with data collection using interview and observation techniques. The type of research in this journal is qualitative research with a naturalist paradigm. The results of this study indicate that health workers have not fully achieved psychological well-being. There are still many of them who feel pressured in carrying out their work. The conclusion that can be drawn from this research is the need for full support from the community for health workers related to their work. If health workers achieve psychological well-being, they can work happily and calmly so that the recovery rate will increase
本杂志回顾了由于COVID-19袭击了世界上几乎所有国家,卫生工作者在应对大流行时期的心理健康状况。本研究旨在确定Covid-19病毒对卫生工作者心理状况的影响。所使用的样本是7名卫生工作者的代表,如在泗水市工作的助产士和护士。本研究采用的抽样技术是定额抽样,数据收集采用访谈和观察技术。本刊的研究类型是自然主义范式的定性研究。这项研究的结果表明,卫生工作者没有完全实现心理健康。他们中仍有许多人在工作中感到压力。从这项研究中可以得出的结论是,社区需要为与其工作相关的卫生工作者提供充分支持。如果卫生工作者实现心理健康,他们就可以愉快、平静地工作,从而提高康复率
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引用次数: 0
PERLINDUNGAN HUKUM DEBITUR WANPRESTASI PADA PERJANJIAN KREDIT RUMAH ATAS JAMINAN HAK TANGGUNGAN 债务人通过抵押贷款协议获得的保护
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.107
Ervira Sekar Langit, Erny Herlin Setyorini
A credit agreement is a facility from a bank to make it easier for debtors to get a loan from a bank, be it a loan for a business or a loan for buying a house. Collateral at the bank will be kept by the bank in order to bind a debtor to comply with the credit agreement and so that there is no default, but looking at the length of a home loan agreement, not many debtors are in default, therefore the guarantee granted to the bank will be kept by the bank. bank and if there is a default, the bank will sell the debtor's interference to other debtors, either by auction or sold without an auction, there is also an overcredit made by the bank so that the loan that has been issued by the bank can be covered by other debtors. From several credit problems to over-credit by the bank, it is often found that there will be no legal protection for debtors who default, both in terms of guarantees and installments that have been paid. Therefore, the author feels that the problems that occur in the credit agreement at the bank really attract the attention of the author to know the process from the beginning of the credit agreement until the agreement is completed because of the achievements made by the debtor
信贷协议是银行提供的一种便利,使债务人更容易从银行获得贷款,无论是商业贷款还是购房贷款。银行将保留银行的抵押品,以约束债务人遵守信贷协议,从而不会出现违约,但从住房贷款协议的长度来看,没有多少债务人违约,因此向银行提供的担保将由银行保留。如果出现违约,银行会将债务人的干涉权出售给其他债务人,通过拍卖或不拍卖的方式出售,银行也会进行过度信贷,这样银行发放的贷款就可以由其他债务人支付。从几个信用问题到银行的过度信贷,人们经常发现,对于违约的债务人,无论是在担保方面还是在已经支付的分期付款方面,都没有法律保护。因此,笔者认为,在银行信用协议中出现的问题,确实引起了笔者的注意,要知道从信用协议开始到协议因债务人的成就而完成的过程
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引用次数: 1
PERTANGGUNG JAWABAN PELAKU BINARY OPTION TERHADAP HUKUM POSITIF DI INDONESIA 印尼对积极法律的肇事者的责任
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.93
Ferdiansyah M. A, F. Simangunsong
Binary Option Trading has become quite a topic of public discussion lately, because there are many influencers and advertisements scattered about the huge profits that can be obtained through Binary Option Trading, so many people are tempted to try to enter it without understanding what and how the Binary Option system is. alone. In addition, the legality of Binary Option Trading in Indonesia is still questionable. Regarding the types of commodities included in the subject of futures contracts, it is regulated in CoFTRA Regulation No. 3 of 2019 concerning Commodities, Binary Options are not included in the subject written in Article 1. This can indirectly mean that Binary Options are illegal. The most recent case is a binary option scheme which is defined as a gambling practice. Gambling activities are prohibited by Article 303 of the Criminal Code (KUHP), Law (UU) Number 7/1974, as well as Government Regulation Number 9/1981, and Law Number 11/2008 (UU ITE). So the question arises, is there an alternative civil law regulation for victims of binary options trading cases? What is the perpetrator's responsibility for binary options under the guise of online investment? In this study, the researcher uses normative legal research, namely research that is useful for finding and answering legal issues, the rule of law, legal principles or legal doctrines encountered from a normative perspective and to find out whether the rule of law is in accordance with legal norms. . This normative law research is used to solve the problem of the legal issues faced by only examining the legal norms. So from research with normative legal methods will produce appropriate prescriptions and should be according to law.
二元期权交易最近已经成为公众讨论的一个话题,因为有很多有影响力的人和广告散布着通过二元期权交易可以获得巨额利润,所以很多人在不了解二元期权系统是什么以及如何操作的情况下试图进入它。一个人。此外,印尼二元期权交易的合法性仍然值得怀疑。关于期货合约标的所包含的商品类型,受2019年《中国进出口贸易监督管理局关于商品的条例》第3号的规定,二元期权不包括在第一条所写的标的中。这可能间接意味着二元期权是非法的。最近的案例是二元期权方案,它被定义为赌博行为。《刑法》第303条、第7/1974号法律、第9/1981号政府规例及第11/2008号法律(UU ITE)均禁止赌博活动。那么问题来了,对于二元期权交易案件的受害者是否有另一种民事法律规定?在网上投资的幌子下,二元期权的肇事者的责任是什么?在本研究中,研究者使用规范性法律研究,即从规范的角度发现和回答法律问题,法治,法律原则或法律学说,并找出法治是否符合法律规范的研究。这种规范法研究是用来解决仅仅考察法律规范所面临的法律问题。所以从研究上用规范的法律方法会产生合适的处方,应该依法。
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引用次数: 3
IMPLIKASI PERALIHAN KEWENANGAN SERTIFIKASI HALAL BERDASARKAN KEPUTUSAN KEPALA BADAN PENYELENGGARA JAMINAN PRODUK HALAL NOMOR 40 TAHUN 2022 这意味着在2022年左右左右清真产品保障局主席的决定下改变清真认证权限
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.41
Muhammad Pratama Mulya Sunarko, Dipo Wahjoeono
Halal fatwas in one of the hundred products from Majelis Ulama Indonesia. In recent days, it become less-binding related to policy in Indonesia. Religion Ministry of Industri take over the authority of that declaration product control to accelerate timing of certification process, legalize the certainty of halal, and to maximize ecosystem development of halal in Indonesia. Through Keputusan Kepala Badan Penyelenggara Jaminan Produk Halal No.40 Tahun 2022, this transition of development has legal constitute in this country
印度尼西亚Majelis Ulama的一百种产品中的一种是清真教令。最近几天,它对印尼政策的约束力有所减弱。宗教工业部接管了该申报产品控制的权威,以加快认证过程的时间,使清真的确定性合法化,并最大限度地促进印尼清真生态系统的发展。通过Keputusan Kepala Badan Penyelenggara Jaminan Produk Halal No.40 Tahun 2022,这种发展的转变在这个国家有了法律上的构成
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引用次数: 0
AKIBAT HUKUM PERBEDAAN PENYELESAIAN PERSELISIHAN HUBUNGAN KERJA TERHADAP UNDANG-UNDANG CIPTA KERJA 由于工作制与版权法之间存在争议的差异
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.45
Bayu Priyo Jatmiko
Disputes or dispute cases often occur between workers/laborers and employers. So the government established the Industrial Relations Court (PHI) as the main institution for resolving disputes between workers and liberal employers. The course of the problem is entirely in the hands of the litigants.So the purpose of this research is for workers/labourers, trade unions, and employers to know the differences from the Termination of Employment. Policies according Constitution number 13 year of 2003 concerning Emploiment and constitution number 11 year of 2020 in a precise and binding manner. Using normative research with the aim of answering scientifically based issues. From this research, the researcher offers results for workers/laborers of legal protection from the labor system. 1) protection of wages, 2) protection of workers' safety and health, 3) and protection of workers' basic rights
劳动者与用人单位之间经常发生纠纷或纠纷案件。因此,政府成立了劳资关系法庭(PHI),作为解决工人与自由派雇主之间纠纷的主要机构。问题的走向完全掌握在诉讼当事人的手中。因此,本研究的目的是为了让工人/劳动者,工会和雇主了解与终止雇佣关系的区别。根据2003年关于就业的第13号宪法和2020年第11号宪法制定的政策以精确和有约束力的方式执行。使用规范研究的目的是回答基于科学的问题。从这一研究中,研究者为劳动者从劳动制度中获得法律保护提供了结果。1)保护工资;2)保护工人的安全和健康;3)保护工人的基本权利
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引用次数: 0
PERLINDUNGAN HUKUM PEMILIK MEREK TERDAFTAR TERHADAP PRAKTEK USAHA CURANG 保护注册商标所有者不受欺骗行为的法律保护
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.42
Siti Rofikhok, Abraham Ferry Rosando
In commerce, the brand as an intellectual work is important for the smoothness and improvement of trade. A mark has a function as an identifier to distinguish the products of a person or legal entity from those of other people or other legal entities. This is the reason why disputes over trademarks often occur and the need for legal protection for registered trademark owners.              Through these legal problems, two formulations of the problem were found, namely how the legal protection of registered trademark owners against fraudulent business practices and what the legal consequences for fraudulent business practices are. This research method uses normative legal research using three approaches, namely: the legal approach, the conceptual approach, and the case approach.              The findings of this study are that legal protection for brand owners is only for brand owners who have registered through law number 20 of 2016 concerning trademarks and geographical indications. Mark protection starts from trademark registration, trademark protection for a period of 10 (ten) years and can be extended for the same period of time, taking action against both civil lawsuits, criminal prosecution and administrative steps in the form of rejection of trademark registration and removal of trademarks
在商业中,品牌作为一种智力劳动,对贸易的顺利进行和改善具有重要意义。商标具有作为标识符的功能,可以将个人或法人实体的产品与其他人或其他法人实体的产品区分开来。这就是商标纠纷经常发生的原因,也是注册商标所有人需要法律保护的原因。通过这些法律问题,找到了问题的两种提法,即注册商标所有人对欺诈商业行为的法律保护是怎样的,以及欺诈商业行为的法律后果是什么。本研究方法采用规范性法律研究的三种方法,即:法律方法、概念方法和案例方法。本研究发现,对品牌所有者的法律保护仅适用于通过2016年关于商标和地理标志的第20号法律注册的品牌所有者。商标保护从商标注册开始,商标保护期限为十(十)年,并可在同一期限内延长,可以采取民事诉讼、刑事起诉和驳回商标注册、撤销商标的行政措施
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引用次数: 0
PERLINDUNGAN HUKUM BAGI KONSUMEN YANG BELUM CAKAP TERHADAP PLAY MUSIC DALAM BENTUK VIDEO KLIP DEWASA 法律保护不合格的消费者使用成人视频播放音乐
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.34
Faradella Syafitri, H. Mardijono
Pornography is a bad intake for children's development, especially in video clips consumed by children as a form of sexual exploitation, so that protection of children needs sufficient attention. Allowing children to access sites that contain pornography will have a major impact on the child's development process. The purpose of this study is to find out what forms of legal protection are applied to children who consume sites that contain pornography. The research method uses normative research methods. The technical analysis of legal materials in this study uses qualitative analysis. Based on the results of the study, the form of legal protection for children who use pornography is to provide a sense of security, security and welfare for the child by providing special protection to children so that bad habits and mental health are not disturbed. Protect children who value pornography over rehabilitation . Efforts that can be made by parents as the closest people, government and society to prevent the occurrence of bad habits committed by children who consume pornography, namely as parents are obliged to give directions to children which actions are not allowed which are not permitted, often taking children to go recite the Koran so that the child can be busy with good things, hold seminars, appeals or socialization to the community so that the protection of children from cases related to pornographic sites is not spread to the younger generation for the nation's successors and can be done by various means of prevention
色情对儿童的发展是有害的,尤其是儿童消费的视频片段作为性剥削的一种形式,因此对儿童的保护需要足够的重视。允许儿童访问含有色情内容的网站将对儿童的发展过程产生重大影响。这项研究的目的是找出哪些形式的法律保护适用于那些浏览含有色情内容网站的儿童。研究方法采用规范的研究方法。本研究对法律资料的技术分析采用定性分析。根据研究结果,对使用色情制品的儿童进行法律保护的形式是通过对儿童提供特殊保护,使其不良习惯和心理健康不受干扰,从而为儿童提供安全感、安全感和福利。保护那些重视色情甚于康复的儿童。父母作为最亲近的人,政府和社会可以做出努力,以防止儿童消费色情制品的不良习惯的发生,即父母有义务告诉孩子哪些行为是不允许的,哪些是不允许的,经常带孩子去背诵古兰经,让孩子可以忙于美好的事情,举办研讨会,向社会呼吁或社会化,使儿童免受色情网站相关案件的保护不扩散到国家的后继者的年轻一代,可以通过各种预防手段做到这一点
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引用次数: 0
TINJAUAN YURIDIS PENYALAHGUNAAN ASET PROPERTI TANAH DAN BANGUNAN PT PLN (PERSERO) UNIT INDUK DISTRIBUSI JAWA TIMUR
Pub Date : 2022-08-30 DOI: 10.53363/bureau.v2i2.87
Mohammad Adam Jourdan, Abraham Ferry Rosando
Fixed assets are very important for a company. Many companies still consider the utilization of fixed assets as just an instrument for managing asset lists. Reality on the ground shows that many cases actually started with mismanagement and mismanagement of asset problems, resulting in significant losses. The formulation of the problem proposed by the author is how the pattern of securing property assets in the form of official homes at PT PLN's Distribution Main Unit in East Java is and how the legal remedies of PT PLN's East Java Distribution Main Unit are against misused assets. The research conducted by the author uses empirical legal research where empirical juridical legal research uses the rule of law, by means of legal research that examines the workings of law in society in this study. The result of the discussion is that the pattern of securing property assets of PT PLN East Java Distribution Parent Unit is as in Government Regulation No. 27 of 2014 concerning Management of Regional Property, there are several ways of securing assets including administrative aspects, physical aspects, legal aspects and aspects of utilization and legal remedies for PT. PLN is related to the misuse of official house property assets, namely controlling assets internally and if it is not biased, a subpoena is carried out by the High Prosecutor's Office
固定资产对公司来说是非常重要的。许多公司仍然认为固定资产的使用只是管理资产清单的一种工具。实际情况表明,很多案例实际上是从管理不善和资产管理不善问题开始的,造成了重大损失。作者提出的问题的提法是PT PLN在东爪哇的分销主要单位以官方住宅的形式确保财产资产的模式是如何的,以及PT PLN在东爪哇的分销主要单位如何对滥用资产进行法律救济。作者进行的研究使用了实证法律研究,而实证司法法研究使用了法治,通过法律研究来检验法律在社会中的运作。讨论的结果是,确保PT PLN东爪哇分销母公司财产资产的模式与2014年关于区域财产管理的第27号政府法规一样,有几种保护资产的方法,包括行政方面,物理方面,法律方面以及PT的利用和法律救济方面。PLN与滥用官方房产资产有关,即内部控制资产,如果没有偏见,传票由高级检察官办公室发出
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引用次数: 0
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Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
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