Implementation of the policy to terminate a crime investigations in tax offenses through an administrative mechanisme is emphasizing the governance: responsibility for decision-making, accountability, supervision, and cooperation among domestic institutions. The research methodology employed in this article is a literature review. This article presents research data in the form of studies of policy implementation and authoritative documents such as laws and regulations, court decisions, and strategic plans of the tax authorities about tax criminal investigations. This article argues that several components must be considered in the policy implementation process associated with the mechanism for terminating tax criminal investigations, namely context, policy focus lens, innovation, levers of influence, facilitator or inhibitor, impact, policy actor, or leader of policy implementation. The results of this article's literature review indicate that the implementation of the policy of ending tax criminal investigations necessitates renewal of tax policy (PMK Number 55/PMK.03/2016) to support optimal tax revenue, including arrangements for working relations between the Ministry of Finance of the Republic of Indonesia and the Attorney General of the Republic of Indonesia, regulations delegating decision-making authority, and standard services at the request of tax authorities.
In this study, the author considers 3 (three) reasons that are considered important such as philosophical aspects, aspects of criminal law theory, and political aspects of national criminal procedural law after describing 5 (five) previous legal scientific studies related to the implementation of supervisory judges and observers in the criminal justice system. This study aims to reflect on the legal principles of the kimwasmat institution and build models and patterns of implementing the kimwasmat institution. This research intends to answer 2 (two) legal issues: firstly, what are the legal principles contained in Article 280 of the KUHAP. Secondly, what is the model and pattern of implementation of the supervisory and observer judge institutions based on Article 280 of the KUHAP. This legal research uses the socio-legal research method, the materials of which are the results of interviews of judges in deliberate district courts, study of court official documents, relevant laws and regulations to legal issues, legal theory and social science theories. This study found, firstly, the function of kimsmat based on the principle of legal certainty and the principle of benefit which seeks to be married into the principle of certainty which is useful based on Pancasila. Finally, the classical bureaucratic model and the institutional model as well as the aspects of state administration to explain the management and control functions of the authority of the kimwasmat become the basis for the court to carry out criminal objectives.
Tentang Penggiatan (Pengadaan) Tanah Untuk Pembangunan Demi Kepentingan Universal terpaut Lembaga musyawarah ganti kerugian adalah sumber hukum formal yang bersifat abstrak-umum. Oleh sebab itu, secara logis tidak diatur mengenai tata cara dan akibat hukum bagi para pihak. Penelitian ini menggunakan metode socio – legal research, memandang hukum sebagai gejala sosial dimasyarakat berdasarkan kajian hukum dan studi lapangan, hasil penelitian Tegasnya, perihal praktik musyawarah pengadaan tanah pembangunan jalan tol cijago kota depok masyarakat menganggap belum adanya musyawarah untuk mufakat melainkan pernyataan sikap panitia pengadaan tanah atas hasil penilaian menjadikan dasar penetapan ganti kerugian, berangkat hal tersebut terdapat kekeliruan pemahaman terhadap prinsif pelakaksanaan musyawarah dalam rezim hukum pertanahan nasional.
Artikel ini menganalisis asas dan tujuan dosen sebagai pihak non-advokat dalam sistem bantuan hukum berdasarkan Undang-Undang No. 16 Tahun 2011 tentang Bantuan Hukum. Penulis menggunakan penelitian hukum doktrinal dimana bahan penelitian berupa studi kepustakaan, terutama jurnal ilmiah hukum yang terkait dengan isu hukum. Kemudian, penulis menggunakan teknik analisis berupa penafsiran gramatikal, penafsiran sistematis dan penafsiran teleologis untuk mengambil kesimpulan. Penulis mengajukan 2 (dua) isu hukum (questions of law) pada penelitian ini bahwa ke-1 Apa asas/prinsip peran dosen dalam sistem bantuan hukum menurut Pasal 9 huruf a dan Pasal 10 huruf c UU No. 16 Tahun 2011? dan ke-2 tujuan pengaturan dosen sebagai pemberi layanan bantuan hukum menurut Pasal 9 huruf a dan Pasal 10 huruf c UU No. 16 Tahun 2011? Artikel ini berargumentasi bahwa asas/prinsip peran dosen dalam sistem bantuan hukum berdasarkan prinsip kesamaan kedudukan didepan hukum meski terdapat ketidakjelasan definisi, status dan peran dosen pada UU No. 16 Tahun 2011. Bahkan terjadi ketidaksinkronan antara Undang-Undang No. 18 Tahun 2003 tentang Advokat dengan UU No. 16 Tahun 2011 itu. Dan, artikel ini beragumentasi bahwa tujuan peran dosen dalam sistem bantuan hukum adalah perluasan akses keadilan bagi masyarakat miskin.
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