HASIL PEMERIKSAAN PPATK (PUSAT PELAPORAN DAN ANALISIS TRANSAKSI KEUANGAN) SEBAGAI BUKTI AWAL TINDAK PIDANA PENGHINDARAN PAJAK DALAM KASUS PANAMA PAPERS DIHUBUNGKAN DENGAN UNDANG-UNDANG NO 8 TAHUN 2010 TENTANG PP-TPPU (PENCEGAHAN DAN PEMBERANTASAN TINDAK PIDANA PENCUCIAN UANG)

Tindak pidana pencucian uang (TPPU) adalah perbuatan menyembunyikan atau menyamarkan uang yang diperoleh dari sumber illegal menjadi uang yang legal (sah). Perbuatan tersebut dilakukan dengan tujuan untuk menyulitkan aparat penegak hukum dalam mengusut asal-usul uang/harta kekayaan. Dalam kasus Panama Papers, aparat penegak hukum sulit membuktikan adanya TPPU karena dokumen yang ditemukan tidak mengarah kepada perbuatan sebagaimana yang telah ditentukan dalam pasal 2 Undang-Undang No. 8 Tahun 2010 Tentang Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang (PP-TPPU). Hal ini menjadi penghambat dalam proses penyelidikan yang dilakukan oleh aparat penegak hukum untuk menindaklanjuti kasus tersebut. Permasalahan dalam skripsi ini adalah yang pertama, mengenai kedudukan PPATK (Pusat Pelaporan dan Analisis Transaksi Keuangan) dalam pemeriksaan kasus Panama Papers yang berkaitan dengan penghindaran pajak dihubungkan dengan tindak pidana Pencucian Uang dilihat dari Undang-Undang No 8 Tahun 2010. Kedua, kasus Panama Papers dapat dikategorikan tindak pidana dalam pencucian uang berdasarkan Undang-Undang No 8 Tahun 2010 tentang PP-TPPU atau tidak. Ketiga, upaya PPATK dalam memproses pelaku kejahatan pencucian uang di Indonesia. Metode yang digunakan dalam penulisan ini adalah metode Desktiptif Analisis yaitu menjelaskan tentang pengertian-pengertian, konsep dasar, sejarah dan tahap-tahap pencucian uang, adapun pendekatannya secara Yuridis Normatif, yakni penelitian yang dilakukan dengan cara meneliti bahan pustaka, serta melakukan wawancara. Penelitian ini menggunakan bahan primer, sekunder, dan tersier yang diperoleh dari berbagai literature dan peraturan yang berkaitan dengan permasalahan skripsi ini yaitu mengacu pada Undang-Undang No. 8 Tahun 2010 Tentang PP-TPPU. Berdasarkan hasil penelitian ini dapat ditarik kesimpulan bahwa kasus dugaan tindak pidana pencucian uang (TPPU) Panama Papers sulit untuk dibuktikan karena pihak Mossack Fonseca merahasiakan data sebenar-benarnya sehingga sulit untuk dibuktikan oleh aparat penegak hukum. Dokumen tersebut masih disimpan dan dijadikan database PPATK (Pusat Pelaporan dan Analisis Transaksi Keuangan) karena kedudukan PPATK dalam kasus ini sebagai Lembaga Intelegen keuangan untuk memenuhi informasi yang diperlukan dalam tahap penyelidikan. Panama Papers merupakan kasus yang cukup sulit untuk diungkapkan kebenarannya jika melihat dokumen yang bocor hanya sebatas kumpulan nama-nama. Upaya yang dilakukan oleh PPATK sesuai dengan ketentuan tugas, fungsi dan wewenangnya sebagai badan intelegen bukan aparat penegak hukum yaitu lembaga pengumpul data. Kata Kunci : Tindak Pidana, Pencucian Uang, Penegakan Hukum

Sistema básico de habilidades para algoritmizar durante la programación computacional

The work proposes a Basic System of Abilities for Computational Algorithmization, which favors the improvement of the teaching-learning process of the programming subjects. This system was created by means of the Functional-Structural Systemic Method and had as objective, the orientation to the professors on the formation of abilities required for the elaboration of computational algorithms. It provides the definition of each of them, explains the importance of their training, exemplifies them, specifies their relationship with the other skills of the system and provides methodological guidelines for teachers to introduce them in their teaching. The intention is to start working with students in the formation of abilities of lower complexity degree, which, when applied and interrelated, will lead to the development of more complex ones, until they are able to achieve effective computational algorithms. The viability and relevance of the system were analyzed through socialization workshops with specialists, concluding that it is a useful tool to guide the process of computational algorithm formation

SISTEMA BÁSICO DE HABILIDADES PARA LA ALGORITMIZACIÓN COMPUTACIONAL

A Basic Skills System for Computational Algorithmization is proposed, which favors the improvement of the teaching-learning process of programming subjects. This system was created by means of the Functional Structural Systemic Method and had the objective of guiding professors on the formation of skills required for the elaboration of computational algorithms. It provides the definition of each of them, explains the importance of their formation, exemplifies them, specifies their relationship with the other skills of the system and provides methodological guidelines for professors to introduce them into their teaching. The viability and relevance of the system were analyzed through a socialization workshop with specialists, the follow-up to the guidelines derived from said workshop for the introduction of the system and the final evaluation of the methodological preparation for the introduction of the system in teaching. It was concluded that it is a tool to guide Programming professors and students in conducting the dynamics of the teaching-learning process of computational algorithmization.Se propone un Sistema Básico de Habilidades para la Algoritmización Computacional, el que favorece el perfeccionamiento del proceso de enseñanza-aprendizaje de las asignaturas de programación. Este sistema fue creado mediante el Método Sistémico Estructural Funcional y tuvo por objetivo, la orientación a los profesores sobre la formación de habilidades para la elaboración de algoritmos computacionales. El mismo aporta la definición de cada una de ellas, explica la importancia de su formación, las ejemplifica, precisa su relación con las otras habilidades del sistema y brinda orientaciones metodológicas para que los profesores las introduzcan en su docencia. La viabilidad y pertinencia del sistema fueron analizadas mediante un taller de socialización con especialistas, el seguimiento a las orientaciones derivadas de dicho taller para la introducción del sistema y la evaluación final de la preparación metodológica para la introducción del sistema en la docencia. Se concluyó que el mismo es una herramienta permite orientar a profesores y estudiantes de Programación en la conducción de la dinámica del proceso de enseñanza-aprendizaje de la algoritmización computacional

Sistema básico de habilidades para algoritmizar durante la programación computacional

En el trabajo se propone un Sistema Básico de Habilidades para la Algoritmización Computacional, el que favorece el perfeccionamiento del proceso de enseñanza-aprendizaje de las asignaturas de programación. Este sistema fue creado mediante el Método Sistémico Estructural Funcional y tuvo por objetivo la orientación a los profesores sobre la formación de habilidades requeridas para la elaboración de algoritmos computacionales. El mismo aporta la definición de cada una de ellas, explica la importancia de su formación, las ejemplifica, precisa su relación con las otras habilidades del sistema y brinda orientaciones metodológicas para que los profesores las introduzcan en su docencia. La intención es que se comience trabajando con los estudiantes en la formación de habilidades de menor grado de complejidad, las que, al ser aplicadas e interrelacionadas, darán lugar al desarrollo de otras más complejas, hasta que sean capaces de lograr algoritmos computacionales eficaces. La viabilidad y pertinencia del sistema fueron analizadas mediante talleres de socialización con especialistas, concluyéndose que el mismo es una herramienta provechosa para orientar el proceso de formación de la algoritmización computacional

Sistema básico de habilidades para la algoritmización computacional

A Basic Skills System for Computational Algorithmization is proposed, which favors the improvement of the teaching-learning process of programming subjects. This system was created by means of the Functional Structural Systemic Method and had the objective of guiding professors on the formation of skills required for the elaboration of computational algorithms. It provides the definition of each of them, explains the importance of their formation, exemplifies them, specifies their relationship with the other skills of the system and provides methodological guidelines for professors to introduce them into their teaching. The viability and relevance of the system were analyzed through a socialization workshop with specialists, the follow-up to the guidelines derived from said workshop for the introduction of the system and the final evaluation of the methodological preparation for the introduction of the system in teaching. It was concluded that it is a tool to guide Programming professors and students in conducting the dynamics of the teaching-learning process of computational algorithmization.Se propone un Sistema Básico de Habilidades para la Algoritmización Computacional, el que favorece elperfeccionamiento del proceso de enseñanza-aprendizaje de las asignaturas de programación. Este sistema fue creado mediante el Método Sistémico Estructural Funcional y tuvo por objetivo, la orientación a los profesores sobre la formación de habilidades para la elaboración de algoritmos computacionales. El mismo aporta la definición de cada una de ellas, explica la importancia de su formación, las ejemplifica, precisa su relación con las otras habilidades del sistema y brinda orientaciones metodológicas para que los profesores las introduzcan en su docencia.La viabilidad y pertinencia del sistema fueron analizadas mediante un tallerde socialización con especialistas, el seguimiento a las orientaciones derivadas de dicho taller para la introducción del sistema y la evaluación final de la preparación metodológica para la introducción del sistema en la docencia. Se concluyóque el mismo es una herramienta permite orientar a profesores y estudiantes de Programación en la conducción de la dinámica del proceso deenseñanza-aprendizaje de la algoritmización computacional

Abilities for the computational algorithmization in the Licentiate in Education: Specialty Education Labor-Informatics

In the article analyzes the results obtained in a diagnosis study on the abilities that for the computational algorithmization evidence the students of the career Licenciatura in Educación: Especialidad Educación Laboral-Informática of the Universidad de Oriente. the investigation, of exploratory character, used quantitative and qualitative methods to determine the main difficulties related with this formation. The results indicate that inadequacies exist in the operations that the students should develop for the algoritmization, such as: to analyze, to interpret, to abstract, to model, to identify and to validate the information that offers the problémica situation. Revealing the necessity to introduce new theoretical-methodological proposals, that allow to perfecting the process of teaching-learning of the computational algorithmization.</p

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially

Global economic burden of unmet surgical need for appendicitis

Background There is a substantial gap in provision of adequate surgical care in many low- and middle-income countries. This study aimed to identify the economic burden of unmet surgical need for the common condition of appendicitis. Methods Data on the incidence of appendicitis from 170 countries and two different approaches were used to estimate numbers of patients who do not receive surgery: as a fixed proportion of the total unmet surgical need per country (approach 1); and based on country income status (approach 2). Indirect costs with current levels of access and local quality, and those if quality were at the standards of high-income countries, were estimated. A human capital approach was applied, focusing on the economic burden resulting from premature death and absenteeism. Results Excess mortality was 4185 per 100 000 cases of appendicitis using approach 1 and 3448 per 100 000 using approach 2. The economic burden of continuing current levels of access and local quality was US $92 492 million using approach 1 and$73 141 million using approach 2. The economic burden of not providing surgical care to the standards of high-income countries was $95 004 million using approach 1 and$75 666 million using approach 2. The largest share of these costs resulted from premature death (97.7 per cent) and lack of access (97.0 per cent) in contrast to lack of quality. Conclusion For a comparatively non-complex emergency condition such as appendicitis, increasing access to care should be prioritized. Although improving quality of care should not be neglected, increasing provision of care at current standards could reduce societal costs substantially