Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:Student brawls involving children remain a recurring social phenomenon in Indonesia and frequently result in serious criminal offenses, including those causing death. Children as perpetrators of criminal acts occupy a special…
ecial position within the criminal justice system; therefore, their criminal liability cannot be equated with that of adults. This study aims to analyze the criminal liability of children involved in brawls resulting in death and to examine the application of legal provisions in the Decision of the Tanjung Karang District Court based on the Child Protection Act and the Juvenile Criminal Justice System. The research employs normative juridical and empirical juridical approaches through the study of statutory regulations, analysis of court decisions, and interviews with law enforcement officers. The data were analyzed qualitatively to describe the implementation of juvenile criminal law. The findings indicate that child offenders may still be held criminally liable while observing the principle of the best interest of the child. Judges consider both juridical and non-juridical aspects, including the child’s role in the offense, age, psychological condition, and social inquiry reports, resulting in sanctions that emphasize rehabilitation rather than retribution. This study concludes that the application of juvenile criminal law in cases of brawls resulting in death is in accordance with prevailing legal provisions; however, improvements in the quality of case handling by law enforcement agencies are still necessary to ensure balanced and sustainable child protection and justice for victims.
Abstract:Violation. Ethics. Profession. Notary Public. can occur. In. Various forms, ranging from non-compliance with obligations to maintain confidentiality, permission from authorities, to making deeds that do not comply with legal…
egal procedures. Many factors can trigger this violation, such as a lack of understanding of the code of ethics, economic pressure, and conflicts of interest. The impact of these violations not only harms the image of the notary profession, but also has the potential to reduce public trust in legal institutions as a whole.This research adopts a normative-juridical method, which involves literature study and analysis of secondary data. Data that includes secondary sources such as statutory regulations, scientific journals, research results, and so on is an important reference in understanding the authority of Article 67 paragraph (1) of the Law on the Position of Notaries (UUJN) which states that supervision of notaries is carried out by the Minister. In carrying out this supervision, the Minister formed a Notary Supervisory Council which is tasked with ensuring notary compliance with applicable regulations. Supervising notaries is a Supervisory Council created by the Ministry of Law and Human Rights. This institution consists of the Regional Supervisory Council (MPD), Regional Supervisory Council (MPW), and Central Supervisory Council (MPP).According to I Gede A.B. Wiranata, there are eight factors that can influence the decline in morality in the legal profession. These factors include profession, business orientation in carrying out the profession, lack of social awareness and care, stagnation in the justice system, influence of position, consumer lifestyle, weak faith, and the influence of family characteristics. If a notary is involved in violations such as falsifying client data, making deeds that favor one party, or providing false information to clients, this can threaten his career. The client has the right to report the action to the Honorary Council to provide sanctions to the notary in accordance with the applicable code of ethics. Apart from that, clients can also report these actions to the police, which could potentially result in criminal legal consequences for the notary concerned. Therefore, notaries are obliged to carry out their duties based on a professional code of ethics.In general, the position of a notary is regulated in Law Number 30 of 2004 concerning the Position of Notaries, which has been updated through Law Number 2 of 2014, and based on the guidelines contained in the Notary Code of Ethics prepared by the Indonesian Notary Association (INI) in 2005 and updated in 2015.
Abstract:Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest…
atest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.
Abstract:Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service…
vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes
Abstract:Responding to the emergency of sexual violence in Indonesia which occurs from year to year, the Government of the Republic of Indonesia in 2022 passed Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence. This…
is law complements a series of regulations that already regulate crimes of sexual violence. The specialty of this law is that it provides more comprehensive regulation of sexual violence crimes, which are currently increasingly diverse. One of the interesting things regulated in the law is related to rehabilitation efforts for perpetrators of criminal acts of sexual violence. This article will discuss rehabilitation efforts for perpetrators of sexual violence which aim to recover perpetrators from their deviant acts, namely sexual violence. This research uses normative research methods with a conceptual approach and a statutory approach. The results of this research indicate that providing rehabilitation measures according to the Criminal Code is a type of action that can be imposed simultaneously with criminal sanctions or separately by referring to the judge's considerations. Meanwhile, the provision and mechanism of rehabilitation measures for perpetrators of sexual violence as regulated in Law Number 12 of 2022 concerning the Crime of Sexual Violence still requires further regulations issued by the Ministry of Social Affairs and the Ministry of Health to be implemented optimally
Abstract:The enactment of Law Number 3 of 2024, as the second amendment to Law Number 6 of 2014 concerning Villages, has introduced new challenges in the governance of village administration, particularly in the legal accountability…
ity of village heads in managing village finances. Although the law outlines the authority of village heads, it does not explicitly stipulate provisions for criminal or civil sanctions in cases of abuse of power. This normative gap poses potential risks of harm to village communities due to the weak legal accountability mechanisms. This study aims to examine and analyze the legal implications of the normative vacuum in village regulations and to emphasize the urgency of establishing more specific and binding implementing regulations. Employing a normative juridical research method through statutory and conceptual approaches, this study analyzes relevant legislation and supporting legal literature. The findings reveal that the absence of clear legal sanction provisions in the Village Law creates a legal grey area that can be exploited for administrative misconduct and corruption. Therefore, regulatory reform is required in the form of amendments or the formulation of implementing regulations that explicitly define the types of sanctions and legal accountability mechanisms for village heads. The novelty of this study lies in its systematic identification of legal loopholes that have received limited attention in existing village law literature, as well as its concrete proposals for regulatory reformulation aimed at strengthening accountability and transparency in village financial management.
Abstract:Health development in Indonesia generally aims to increase awareness, ability and willingness to live healthily for every resident in order to achieve the highest level of health, especially during the Covid-19 pandemic.…
The aim of this research is to determine the influence of knowledge, attitudes and support from health workers on the implementation of health protocols during the Covid-19 pandemic among visitors at Tanjung Pura Hospital, Langkat Regency. The method in this research uses an analytical survey with a cross-sectional approach. The research population was all visitors to Tanjung Pura Regional Hospital in October 2022 with a total sample of 96 people using the Accidental Sampling technique. The data collected was obtained by interviews using a questionnaire. Data analysis used univariate and bivariate analysis. The results of the study showed that knowledge was poor as much as 57.3%, positive attitude was 56.3%, support from health workers was poor as much as 53.1%. The results of bivariate analysis show that the knowledge variable is 0.000, attitude is 0.001, support from health workers is 0.001. So it can be concluded that there is an influence of the variables of knowledge, attitudes and support of health workers on the implementation of health protocols during the Covid-19 pandemic. It is recommended that hospitals implement strict health protocol checks, such as carrying out checks at hospital entrances, making regulations regarding health protocol raids, and imposing sanctions for those who do not comply with health protocols.
Abstract:This research aims to analyze and evaluate the criminal liability imposed on tourists who damage the Uma Lengge Maria cultural heritage in Maria Village, Wawo District, Bima Regency. Bima is an area that has cultural and…
tourism diversity. One of the cultural and tourism diversity is the Uma Lengge Maria Cultural Reserve which is located in Maria Village, Wawo District, Bima Regency. Uma Lengge is a traditional house of the Bima people which has existed for a long time and must be maintained in its existence and beauty so that it remains intact and its beauty can be enjoyed for the future. This research use desciptive qualitative approach. A descriptive approach is an approach that aims to systematically describe the facts and characteristics of a particular population or in a particular field factually and carefully. Data collection methods were carried out by observation, interviews and documentation. The data analysis method is carried out in the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of the research show that legal action is taken against criminal liability for tourists who damage the cultural heritage at Uma Lengge Maria. Uma Lengge in the Maria Village Tourist Area, there are 13 uma lengge and 103 jompa. The existence of uma lengge must be maintained so that its existence remains well into the future. there are sanctions and criminal liability for tourists who damage the Uma Lengge Maria cultural heritage in Wawo District, Bima Regency, West Nusa Tenggara.
Abstract:Upah merupakan hak dasar pekerja yang wajib dilindungi, baik dalam perspektif hukum positif maupun hukum Islam. Penelitian ini bertujuan mengkaji konsep ijarah bi al-’amal dalam hukum Islam sebagai landasan filosofis perlindungan…
erlindungan upah pekerja, serta membandingkannya dengan pengaturan pengupahan dalam Undang-Undang Ketenagakerjaan di Indonesia. Metode yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan (statute approach), pendekatan konseptual, dan pendekatan perbandingan hukum (comparative approach). Bahan hukum diperoleh melalui studi kepustakaan atas Al-Qur’an, hadis, kitab-kitab fikih muamalah, peraturan perundang-undangan, serta jurnal hukum mutakhir, yang selanjutnya dianalisis secara deskriptif-kualitatif. Hasil penelitian menunjukkan bahwa konsep ijarah bi al-’amal menempatkan upah sebagai hak yang harus dipenuhi secara adil, proporsional, dan tepat waktu, sebagaimana ditegaskan dalam Al-Qur’an Surah At-Talaq ayat 6, Surah Al-Qashash ayat 26-27, dan hadis riwayat Ibnu Majah. Prinsip tersebut memiliki keselarasan nilai dengan semangat Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan sebagaimana diubah dengan Undang-Undang Nomor 6 Tahun 2023 tentang Cipta Kerja serta Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan, meskipun keduanya berbeda pada aspek sumber otoritas, mekanisme penetapan upah minimum, dan bentuk sanksi. Penelitian ini merekomendasikan agar nilai-nilai ijarah bi al-’amal, khususnya prinsip maqashid syariah, diintegrasikan sebagai basis etik dalam pembaruan kebijakan pengupahan nasional, terutama untuk melindungi pekerja pada sektor informal dan ekonomi gig yang belum sepenuhnya terjangkau oleh regulasi ketenagakerjaan formal.
Wages are a fundamental right of workers that must be protected, both from the perspective of positive law and Islamic law. This study aims to examine the concept of ijarah bi al-’amal in Islamic law as a philosophical foundation for wage protection, and to compare it with wage regulations under Indonesia’s Manpower Law. The results show that ijarah bi al-’amal positions wages as a right that must be fulfilled fairly, proportionally, and in a timely manner, as affirmed in the Quran Surah At-Talaq verse 6, Surah Al-Qashash verses 26-27, and the hadith narrated by Ibn Majah. This study employs a normative legal method with statutory, conceptual, and comparative approaches, examining legal materials from the Quran, hadith, classical fiqh literature, statutory regulations, and recent legal journals. The findings reveal that the principles of ijarah bi al-’amal align with the spirit of Law Number 13 of 2003 on Manpower as amended by Law Number 6 of 2023 on Job Creation and Government Regulation Number 36 of 2021 on Wages, although they differ in terms of the source of authority, minimum wage determination mechanisms, and forms of sanctions. This study recommends integrating the values of ijarah bi al-’amal, particularly maqashid syariah principles, as an ethical basis for reforming national wage policy, especially to protect informal and gig-economy workers not yet fully covered by formal labor regulations.