ABSTRAKJika melihat kecenderungan proses penerapan pemidanaan di Indonesia, maka dapat kita lihat bahwasanya banyak proses pemidanaan yang diterapkan secara berlebihan. Tentunya hal ini menyebapkan adanya over ciminalization pada penerapan pemidanaan yang tentu saja hal ini menyebapkan adanya ketidak harmonisan dalam penerapan hukum pidana yang mana meniadakan rasa kemanusiaan yang berujung pada banyak gejala dehumanisasi yang terjadi. Pada penelitian ini mengunakan jenis jenis penelitian hukum normative dengan mengunakan pendekatan Pendekatan Perundang-Undangan (Statue Approach), Pendekatan konseptual (Conseptual Approach), dan pendekatan kasus (case Approach). Penelitian ini bertjuan untuk mengetahui Bagaimana penerapan hukum pidana yang ada di Indonesia saat ini dan Bagaimana Prospektif hukum pidana dan pemidanaan yang ada di Indonesia?. Hasil penelitian ini menunjukkan Bahwa penerapan hukum pemidanaan di Indonesia saat ini, masih meninggalkan beberapa catatan penting antara lain; banyak Terjadinya Over Criminalization dan banyaknya terjadi Dekonstruksi Pidana dan Pemidanaan di Indonesia dimana dekonstruksi itu antara lain; Pertama, Terjadinya Over Kapasitas Lapas dan Rutan, kedua, Pengaturan Hukuman Mati yang Sangat Massif; ketiga, Kebijakan Hukum Yang Over Pada Penghinaan Di Media Sosial; keempat, Dalam Penyidikan Kriminal Penyidik Mencari Bukti Dengan Kejahatan (penyiksaaan); kelima, Inkonsistensi Hak Atas Perkara Cuma-Cuma (prodeo). Bahwa Prospektif Pembaharuan Hukum Pidana dan Pemidanaan Yang Ada di Indonesia harus didasarkan pada beberapa hal, antara lain: Pedekatan Restorative Justice dalam Penerapan Pemidanaan; Pendekatan Ultimum remedium dalam penerapan pemidanaan; Reformasi Kelembagaan Lembaga Penegak Hukum; dan Revisi Kitab Undang-Undang Hukum Pidana (KUHP) dan Kitab Undang-Undang Hukum Acara Pidana (KUHAP). Kata Kunci: Dehumanisasi, Over Criminalization, Restorative Justice, Ultimum remediumABSTRACTIf we look at the trend of the process of implementing criminal punishment in Indonesia, we can see that many criminal proceedings are over-applied. Of course this implies over ciminalization in the application of punishment, which of course imposes a disharmony in the application of criminal law which negates the sense of humanity which leads to many symptoms of dehumanization that occur. In this study using the type of normative legal research using the approach of legislation approach (Statue Approach), conceptual approach (Conseptual Approach), and case approach (case approach). This research aims to find out how the application of criminal law in Indonesia today and How is the prospect of criminal law and punishment in Indonesia ?. The results of this study indicate that the current application of the criminal law in Indonesia still leaves some important notes, among others; there is a lot of Over Criminalization and many cases of Criminal Deconstruction and Criminalization in Indonesia where deconstruction is among others; First, the occurrence of over-capacity of prisons and detention centers, second, the regulation of extremely mass death sentences; third, the Legal Policy Over Over Insulting on Social Media; fourth, In Criminal Investigations Investigators Seek Evidence With Crime (torture); fifth, the Inconsistency of the Right to Free Cases (prodeo). That the Prospective Criminal Law and Penalty Existing in Indonesia must be based on several things, including: Restorative Justice Approach in the Application of Penalty; Ultimum remedium approach in the application of punishment; Institutional Reform of Law Enforcement Agencies; and Revision of the Criminal Code (KUHP) and the Criminal Procedure Code (KUHAP). Keywords: Dehumanization, Over Criminalization, Restorative Justice, Ultimum remedium
<em>This research aims at investigating the the effectiveness of the role of the Inspectorate Role of the in the Supervision and Control Systems of Village Funds Management on Inspectorate of Gorontalo Utara Regency, factors which hampers the role of the Inspectorate Role of the in the Supervision and Control Systems of Village Funds Management, and what efforts which can be done to strengthen the role of the inspectorate in the supervision and control systems of village fund management. This research was conduct in the regional organization of North Gorontalo regency, where this research is an empirical juridical research, using interview methods and data analysis using descriptive techniques. The findings reveal thatthat the implementation of the effectiveness of the role of the Inspectorate Role of the in the Supervision and Control Systems of Village Funds Management on Inspectorate of Gorontalo Utara regency is already done based on SOPs and statutory provisions, but stil not effective. The factors which the effectiveness of the role of the Inspectorate Role of the in the Supervision and Control Systems of Village Funds Management On Inspectorate of Gorontalo Utara Regency was less of human resources, inadequate infrastructure, and efforts to strengthening the APIP and SPIP, in making good governance. The recommendation in this research are, the key to realizing good governance is by creating quality human resources, fulfilling adequate facilities and infrastructure, strong legislation and sense of self-awareness for the executors of government administration activities in Gorontalo Utara regency.</em><p><strong>Bahasa Indonesia Abstrak: </strong>Penelitian ini bertujuan untuk mengetahui efektivitas Peran Inspektorat dalam Sistem Pengawasan dan Sistem Pengendalian terhadap Pengelolaan Dana Desa (Studi Inspektorat Kabupaten Gorontalo Utara), dan mengetahui faktor-faktor apa yang menghambat peran inspektorat dalam sistem pengawasan dan sistem pengendalian terhadap pengelolaan dana desa, serta upaya-upaya apa yang dapat dilakukan dalam memperkuat peran inspektorat dalam sistem pengawasan dan sistem pengendalian terhadap pengelolaan dana desa. Penelitian ini dilaksanakan di organisasi perangkat daerah Kabupaten Gorontalo Utara, di mana penelitian ini merupakan penelitian yuridis empiris, dengan menggunakan metode wawancara dan analisis data menggunakan teknik deskriptif. Hasil penelitian ini menunjukan bahwa pelaksanaan efektivitas peran inspektorat dalam sistem pengawasan dan sistem pengendalian terhadap pengelolaan dana desa Kabupaten Gorontalo Utara sudah dilaksanakan berdasarkan SOP dan ketentuan perundang-undangan, tetapi belum efektif. Faktor yang menghambat efektivitas peran inspektorat dalam sistem pengawasan dan sistem pengendalian terhadap pengelolaan dana desa Kabupaten Gorontalo Utara, yaitu kurangnya sumber daya manusia dan sarana prasarana yang kurang memadai, upaya yang dilakukan melalui penguatan APIP dan SPIP, dalam mewujudkan pemerintahan yang baik (<em>good governance</em>). Kontribusi yang dapat dipetik dalam penelitian ini adalah, kunci mewujudkan pemerintahan yang baik (<em>good governance</em>) dengan cara menciptakan sumber daya manusia yang bermutu, memenuhi sarana dan prasarana yang memadai, penguatan peraturan perundang-undangan, serta menumbuhkan rasa kesadaran diri bagi para pelaksana kegiatan penyelenggaraan pemerintah daerah di Kabupaten Gorontalo Utara.</p>
The influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo “ The purpose of this study is to knowthe influence of tax amnesty to compliance taxpayers individual non employees in KPP Pratama Gorontalo. The methodology applied research methodology descriptive quantitative. In this study the authors concluded that there was a policy tax amnesty issued by directorate general of taxation impact positive and significant impact on compliance taxpayers individual non employees in KPP Pratama Gorontalo.Keywords: tax amnesty; taxpayer complianceAbstrakPengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo “Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax amnesty terhadap kepatuhan wajib pajak orang pribadi karyawan di KPP Pratama Gorontalo. Metodologi yang digunakan adalah metodologi penelitian deskriptif kuantitatif. Dalam penelitian ini penulis menyimpulkan bahwa terdapat kebijakan tax amnesty yang dikeluarkan oleh direktorat jenderal dampak perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi non karyawan di KPP Pratama Gorontalo.Kata kunci: kepatuhan wajib pajak; pengampunan pajak
The purpose of this study is to know and examine and analyze the nature of the provision of legal aid for the poor in criminal cases and to know and review and analyze the role of Legal Aid Organizations in Providing Legal Aid for the Poor in criminal cases. as well as to know and examine and analyze what factors influence the implementation of legal aid of the Poor in criminal cases.
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