PENEGAKAN HUKUM PIDANA TERHADAP PENGHINDARAN PAJAK BERGANDA (STUDI KASUS PUTUSAN NO. 1794/B/PK/Pjk/2018 DAN PUTUSAN NO. 446/B/PK/Pjk/2018)

AbstrakPenghindaran Pajak Berganda diatur di dalam “Pasal 39 UU No. 16 Tahun 2009 Tentang Ktetentuan Umum dan Tata Cara Perpajakan (KUP)”. Tujuan dari jurnal ilmiah Untuk menganalisis dan menjelaskan penegakan hukum terhadap penghindaran pajak berganda di masa akan datang. Penelitian ini menggunakan metode penelitian yuridis normatif, pendekatan undang-undang dan kasus. Hasil penelitian ini adalah Kebijakan hukum pidana dalam penegakan hukum pidana terhadap penghindaran pajak berganda di masa akan datang harus adanya pidana tambahan di dalam rumusan “Pasal 39 UU No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan (KUP)” belum mengatur secara tegas mengenai: pencabutan izin usaha, pelarangan permanen untuk melakukan perbuatan usaha, penutupan seluruh atau sebagian usaha, pembekuan seluruh atau sebagian kegiatan usaha, dan pembubaran korporasi atau perusahaan tersebut untuk penegakan hukum pidana terhadap penghindaran pajak berganda yang akan datang serta pihak berkepentingan saling berkoordinasi dalam menangani kasus penghindaran pajak berganda tersebut. Saran dari penulis adalah harus adanya pidana tambahan di dalam rumusan pada “Pasal 39 UU No. 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan(KUP)” mengenai: pencabutan izin usaha, pelarangan permanen untuk melakukan perbuatan usaha, penutupan seluruh atau sebagian usaha, pembekuan seluruh atau sebagian kegiatan usaha, dan pembubaran korporasi atau perusahaan tersebut. Kata kunci : Kebijakan Hukum Pidana, Penegakan Hukum Pidana, dan Penghindaran Pajak Berganda     AbstractAvoidance of Double Taxation is regulated in the Article 39 of the Act No. 16 of 2009 Concerning General Provisions of Taxation (KUP). The objective of this scientific journal article is to analyze and to explain law enforcement against double taxation in the future. This study uses a normative juridicial research method, a statutory and a case approach. The results of this study recommend the following: that in the criminal law policies of criminal law enforcement against double taxation avoidance in the future, there must be an additional criminal punishment in the formulation of “Article 39 of the Act No. 16 of 2009 Concerning General Provisions of Taxation (KUP)” that has not explicitly regulated the following maters: revocation of business lincenses, permanent prohibition of carrying out business activities, and dissolution of the corporation or company for the enforcement of criminal law against double taxation avoidance in the future. Furthermore, interested parties should coordinate with each other in dealing with the double taxation avoidance case. The writer also suggests that there should be additional punishment in the formulation of “Article 39 of the Act No. 16 of 2009 Concerning General Provisions of Taxation (KUP)” relating to revocation of business licenses, permanent prohibition of carrying out business actions, closure of all or part of business, freezing of all or part of business activities, and dissolution of the corporation or company. Keywords: Criminal Law Policy, Criminal Law Enforcement, and Avoidance of Double Taxatio

The establishment of environmental court in Indonesia

Environmental degradation has caused numerous disasters in many parts of the world. Indonesia, too, has had her share of such catastrophes. The liquid waste in Ciujung River, forest fires and haze of North Sumatera, pollution of Way Seputih River and volcanic mudflow in Sidoarjo are a few examples. As such, the establishment of the Special Environmental Court under the legal system in Indonesia is urgent. In the District Court, victims of environmental polution and degradation are people who are in a weaker position when faced with big industrial companies. The verdicts of the courts do not reflect environmental justice. Although the Indonesian Environmental Management Acts (EMA) has undergone three amendments, it still lacks the necessary bite. This article seeks to provide input for the Indonesian Government concerning the urgent need for the establishment a special environmental court under the General Court System

LEGAL PERSFECTIVE OF CYBERBULLYING AND MENTAL HEALTH OF TEENEGERS IN INDONESIA

progress not only has a positive impact on human life but, at the same time, becomes a practical media for someone to commit an unlawful act. Crimes that are rife in cyberspace are body shaming and cyberbullying, so it is not impossible that with the development of the era with information technology and various kinds of social networks, these actions will become more widespread and can have a negative impact on survival, especially in the mental health of adolescents. Therefore, it is interesting to discuss the problem of how the correlation between legal aspects and cyberbullying and its impact on children's mental health. The method used in this study is by tracing through library research. The results showed that cyberbullying occurs a lot in Indonesia, among adolescents aged 13 to 17 years. The various impacts of this bullying are emotional impacts, mental impacts, social impacts, and legal impacts. That the government has taken various actions both preventively and repressively, so that both perpetrators and victims can be handled properly. For this reason, the cooperation of many parties is needed so that cyberbullying does not endanger both from a legal and health perspective. The results showed that cyberbullying occurs a lot in Indonesia among adolescents aged 13 to 17. The impacts of this bullying are emotional, health mental, social, and legal impacts. The government has taken various actions preventively and repressively so that the actors and victims can be handled properly. Therefore, cooperation of many parties is needed to decrease this kind of action, and relating to mental health, the victims is better to see the psychologist, or someone trusted to get some advises. Increasing the confidence and release the anxiety for the teenagers’

FORSAKING EQUALITY: EXAMINE INDONESIA’S STATE RESPONSIBILITY ON POLYGAMY TO THE MARRIAGE RIGHTS IN CEDAW

Human rights violation (HRV) occurs when a state including its organs commits HRV to individual within its jurisdiction. International Law has formulated a wide range of human rights law, especially the CEDAW which has been ratified through Law No. 7 of 1984. However, the law has not been applied properly. This article aims to examine HRV committed by a state which caused inability or unwilling to amend polygamy Law. Based on normative research, analysis to Article 2(f) of the Convention applies a viewpoint equality and state responsibility theories. Through this method, international conventions will be opposed to national provisions, Polygamy regulation. It is found that Indonesia through Polygamy regulation performs discrimination against woman’s rights. It can be stated that Marriage Law treats men and women unequal. It concludes that, as a state, Indonesia should responsible for HRV because the main problem of inequality is discrimination rooted from Polygamy regulation. Keywords: equality, human rights violation, non-discrimination, polygamy, state responsibilit

Climate Change and Community Environmental Conflicts: Are They Correlated?

Climate change and global warming affect major change in freshwater availability and season uncertainty which hamper all part of the globe. Although the phenomenon is not new but it needs concerns from all the government of States around the world to address the problem. If notthe drought and water shortages will directly and indirectly be the world problem and finally will ignite conflict over resources.Pollution and environmental degradation will also affect the sustainability of community\u27s economic activities. In Indonesia, since the enforcement of the first Environmental Management Act of 1982 up to the third Environmental Management Act of 2019, there have been forty one conflicts involving community and industries and palm plantation companies. All the conflicts are brought before the courts. Herein, industries and plantations are blamed for responsible for river water pollution and environmental degradation. Unfortunately, there is very little information in Indonesia obtained from the research reports, journals, news papers, magazines whether climate change and global warming also responsible for the occurrence of community environmental conflict. From the second data sources obtained from outsite Indonesia it is found that there is a link between climate change and community environmental disputes. The objectives of this paper tryto examine whether the cases submitted and solved by the District Courtsalso have some connection with the climate change phenomenon. Other objectives are to recommend to the Government of Indonesia to strengthen the existing regulations dealing with the climate chang

Alternative dispute resolution : teknik penyelesaian sengketa diluar pengadilan negosiasi dan mediasi

Penyelesaian sengketa di luar pengadilan (ADR) atau dalam istilah hukumnya lazim disebut proses nonlitigasi merupakan mekanisme penyelesaian sengketa di luar proses pengadilan yang dalam konteks Indonesia terbilang baru. Untuk itulah buku ini hadir membahas seputar alternatif penyelesaian sengketa di luar pengadilan melalui jalur negosiasi dan mediasi dengan cakupan pembahasan yang cukup komprehensif.xiv, 98 hlm.: 23 c

Human Rights Aspects on Cross Border Refugee Problems

Currently, refugee problems are a matter for the international society. In practice, their rights are objects for violations frequently. However, as an individual, refugee has the right for protection under national law and international law. In addition, a Refugee possesses the human rights which applied generally. This article discusses refugee problems from the perspective of human rights consisted within the international conventions and national legal rules

Can the Right to A Good and Healthy Environment be Claimed as a Human Right?

Land fires in South Sumatra are an annual problem during the long dry season. It was recorded that in 2015, 2016, 2017, and 2018, the land fires spread massively in the four districts of South Sumatra. The peatlands located within oil palm plantations in the Districts of Ogan Komering Ilir, Banyuasin, Musi Banyuasin, and the district of Ogan Ilir were the source of the fire. The haze not only attracts national but also international attention. Besides human contribution to land fire, climate change should also be considered. The role of El Nino makes the season uncertain. Land fires affect human health and other human activities in the affected areas. Three legal instruments guarantee and protect the people's right to the environment, i.e., The 1945 Indonesian Constitution, the 2009 Law No. 32 on the Environment, and the 1999 Law No. 39 on Human Rights. The problem raised herein is to what extent people can claim the right to a clean environment as human rights guaranteed and protected in those legal instruments. The results of the discussion show that those three legal instruments do not protect people whose human rights have been violated. This is because 2000 Law No. 26 on Human Rights has no jurisdiction over environmental matters. It is suggested that establishing a special Environmental Court is the solution to protect community environmental human rights cases