International Journal of Social Science and Human Research
Differences in the handling of child offenders have specifically been regulated in Law Number 11 ... more Differences in the handling of child offenders have specifically been regulated in Law Number 11 of 2012 concerning the Juvenile Criminal Justice System which not only regulates children as perpetrators but also children as victims and children as witnesses, or can be called children in conflict with the law, and in Article 1 number 1 it is stated that the Juvenile Criminal Justice System is the entire process of completing cases for children in conflict with the law from the investigation stage to the guidance stage after the child has served the sentence. 2 Then, the Law basically regulates the implementation of the criminal justice system for children which prioritizes the special rights of a child to stay away and avoid the judicial process so that there is no bad stigmatization of children, especially children as perpetrators of a criminal act so that the child can return to socialize as usual reasonably in the environment where he lives.
This research aims to address the following research questions: Why is kratom plant considered i... more This research aims to address the following research questions: Why is kratom plant considered illegal in Indonesia? Is there any legal protection for Indonesian farmers who cultivate kratom plants? This study employed normative legal method combining with a qualitative approach. This method relied on secondary data gathered from books, journals, laws, court decisions, and the internet. The information gathered was about kratom plants in Indonesia. In addition, a legal approach was also involved to review selected kratom plant regulation in Indonesia. The study revealed that the legality use of kratom is governed by the circular letter of the Head of the POM No: HK.04.4.42.421.09.16.1740 of 2016, the prohibition on the use of Mitragyna Speciosa (Kratom) in traditional medicines and health supplements. There are numerous side effects for those who consume the kratom plant, according to its content. Since 2013, it has been classified as an NPS (New Psychoactive Substance) and the Nat...
This study aims to analyze corporate responsibility for the crime of using fictitious tax invoice... more This study aims to analyze corporate responsibility for the crime of using fictitious tax invoices by directors and how the judge's basic considerations in the decision of the Tanjung Karang District Court No. 343/Pid.Sus/2021/PN.Tjk. This research is motivated by the rise of taxpayers who are reluctant to pay taxes obediently to the state. Corporations take advantage of this loophole by issuing fictitious tax invoices to reduce funds that should be deposited into the state treasury and later the corporation will ask for restitution from the state. The research method used is a normative juridical method with a statutory approach, a conceptual approach and a case approach. The novelty in this research is to complement the studies conducted in previous studies which only criminalize individual management or corporate directors in criminal acts in the field of taxation, without considering corporate responsibility as legal subjects who can be held criminally responsible and the ne...
International Journal of Multicultural and Multireligious Understanding, 2021
In economic activities, Banking Institutions and Non-Bank Financial Institutions including Financ... more In economic activities, Banking Institutions and Non-Bank Financial Institutions including Financing Institutions play an important role in running the wheels of economic activities. Because of this important role, financial institutions then developed rapidly to support various economic activities. In Indonesia, there are three types of companies that act as financing institutions, namely financing companies, venture capital companies and infrastructure financing companies. Among the three types of financing institutions, Consumer Financing is a type of financing that provides financing for consumers who intend to buy motorized vehicles, either four-wheeled or two-wheeled, using a buying and selling scheme in installments.To guarantee timely installment payments,consumers provide fiduciary guarantees for motorized vehicles purchased with an installment system, so that if consumers do not fulfill their obligations under a consumer financing agreement, then based on a fiduciary guara...
The form of a limited liability company is the most widely used form of economic activity today. ... more The form of a limited liability company is the most widely used form of economic activity today. In the General Meeting of Shareholders, the Managements and Commissioners in realizing the accountability for what they have done in one financial year, are obliged to submit an annual report. With the approval of the annual report responsibilities from the Board of Directors, the Managements gets "acquit et de charge" (release and settlement). This research uses the statutory approach method and the conceptual approach method with data collection by means of literature study, namely studying and systematically analyzing, books, scientific works, and legislation. The result of this research is that the principle of acquit et de charge does not eliminate the Managements from criminal responsibility. This can be seen from Article 155 of the Limited Liability Company Law and there is no guarantee that this principle can free oneself from criminal responsibility against the Board o...
International Journal of Social Science and Human Research
Differences in the handling of child offenders have specifically been regulated in Law Number 11 ... more Differences in the handling of child offenders have specifically been regulated in Law Number 11 of 2012 concerning the Juvenile Criminal Justice System which not only regulates children as perpetrators but also children as victims and children as witnesses, or can be called children in conflict with the law, and in Article 1 number 1 it is stated that the Juvenile Criminal Justice System is the entire process of completing cases for children in conflict with the law from the investigation stage to the guidance stage after the child has served the sentence. 2 Then, the Law basically regulates the implementation of the criminal justice system for children which prioritizes the special rights of a child to stay away and avoid the judicial process so that there is no bad stigmatization of children, especially children as perpetrators of a criminal act so that the child can return to socialize as usual reasonably in the environment where he lives.
This research aims to address the following research questions: Why is kratom plant considered i... more This research aims to address the following research questions: Why is kratom plant considered illegal in Indonesia? Is there any legal protection for Indonesian farmers who cultivate kratom plants? This study employed normative legal method combining with a qualitative approach. This method relied on secondary data gathered from books, journals, laws, court decisions, and the internet. The information gathered was about kratom plants in Indonesia. In addition, a legal approach was also involved to review selected kratom plant regulation in Indonesia. The study revealed that the legality use of kratom is governed by the circular letter of the Head of the POM No: HK.04.4.42.421.09.16.1740 of 2016, the prohibition on the use of Mitragyna Speciosa (Kratom) in traditional medicines and health supplements. There are numerous side effects for those who consume the kratom plant, according to its content. Since 2013, it has been classified as an NPS (New Psychoactive Substance) and the Nat...
This study aims to analyze corporate responsibility for the crime of using fictitious tax invoice... more This study aims to analyze corporate responsibility for the crime of using fictitious tax invoices by directors and how the judge's basic considerations in the decision of the Tanjung Karang District Court No. 343/Pid.Sus/2021/PN.Tjk. This research is motivated by the rise of taxpayers who are reluctant to pay taxes obediently to the state. Corporations take advantage of this loophole by issuing fictitious tax invoices to reduce funds that should be deposited into the state treasury and later the corporation will ask for restitution from the state. The research method used is a normative juridical method with a statutory approach, a conceptual approach and a case approach. The novelty in this research is to complement the studies conducted in previous studies which only criminalize individual management or corporate directors in criminal acts in the field of taxation, without considering corporate responsibility as legal subjects who can be held criminally responsible and the ne...
International Journal of Multicultural and Multireligious Understanding, 2021
In economic activities, Banking Institutions and Non-Bank Financial Institutions including Financ... more In economic activities, Banking Institutions and Non-Bank Financial Institutions including Financing Institutions play an important role in running the wheels of economic activities. Because of this important role, financial institutions then developed rapidly to support various economic activities. In Indonesia, there are three types of companies that act as financing institutions, namely financing companies, venture capital companies and infrastructure financing companies. Among the three types of financing institutions, Consumer Financing is a type of financing that provides financing for consumers who intend to buy motorized vehicles, either four-wheeled or two-wheeled, using a buying and selling scheme in installments.To guarantee timely installment payments,consumers provide fiduciary guarantees for motorized vehicles purchased with an installment system, so that if consumers do not fulfill their obligations under a consumer financing agreement, then based on a fiduciary guara...
The form of a limited liability company is the most widely used form of economic activity today. ... more The form of a limited liability company is the most widely used form of economic activity today. In the General Meeting of Shareholders, the Managements and Commissioners in realizing the accountability for what they have done in one financial year, are obliged to submit an annual report. With the approval of the annual report responsibilities from the Board of Directors, the Managements gets "acquit et de charge" (release and settlement). This research uses the statutory approach method and the conceptual approach method with data collection by means of literature study, namely studying and systematically analyzing, books, scientific works, and legislation. The result of this research is that the principle of acquit et de charge does not eliminate the Managements from criminal responsibility. This can be seen from Article 155 of the Limited Liability Company Law and there is no guarantee that this principle can free oneself from criminal responsibility against the Board o...
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