Lex Stricta : Jurnal Ilmu Hukum

Sanksi Hukum Kepada Pemilik Kendaraan Yang Tidak Membayar Pajak Tahunan Kendaraan Bermotor

Rusdi Yunial — 2024-12-20

One of the most significant components of local taxes in increasing local revenue is the motor vehicle tax. The funds obtained from motor vehicle taxes are used to finance the development of each district or city. Thus, the collection of this tax revenue must be optimized as much as possible. This research is a normative and empirical legal study. There are several reasons why vehicle owners might not pay taxes: they are busy, they forget, their vehicle is still in the credit process, their vehicle is nearby, installments are more important, or their vehicle is old. Two types of administrative sanctions can be imposed on vehicle owners who do not pay the annual tax: increases and administrative sanction interest. To make it easier for taxpayers to pay their motor vehicle taxes, several new approaches need to be implemented. Efforts to improve the quality of human resources must be combined with increasing motor vehicle tax revenue.

Tanggung Jawab Pidana Petugas Pemasyarakatan Yang Lalai Dalam Melaksanakan Tugas Di Lembaga Pemsyarakatan

Yasmiadi — 2024-12-24

The state's efforts to meet the basic needs and civil rights of every citizen regarding goods, services, and administrative services provided by public service organizers are known as public service provision. One of the clearest benchmarks for government performance is public service. The public can directly assess the government's performance based on the quality of public services received, as the quality of public services is felt by people from all walks of life. If the performance of public services is built professionally, effectively, efficiently, and accountably, the government's image will improve. Normative legal research supported by empirical research is the type of research used. The role of correctional institutions towards inmates or prisoners in correctional facilities includes several roles, namely: normative roles and the implementation of ideal roles. Criminal Responsibility of Correctional Officers Who Neglect Their Duties in Correctional Institutions. To the authorities, there should be severe sanctions for correctional officers who allow inmates to escape, aimed at providing a deterrent effect. To the Correctional Institution as the party providing public services to the community, it is expected to deliver maximum service, adhering to the established work procedures.

Analisis Putusan Hakim Pengadilan Agama Terhadap Harta Bersama Yang Menjadi Tanggungan Kredit Di Bank Pasca Perceraian (Studi Putusan Nomor 277/PDT.G/2022/PA.PLG)

Jupriyanto — 2024-12-28

A legal marriage will certainly cause their property to merge into one. Thus, joint property, or shared property, automatically exists within the family. The normative legal method, using laws and court decisions, is employed in this research. The research findings indicate that Article 37 of the Marriage Law and Article 97 of the Compilation of Islamic Law state that each partner has half of the joint property unless the marriage agreement stipulates otherwise.

Analisis Yuridis Putusan Pengadilan Negeri Jambi Nomor: 75/PID.SUS/2018/PN.JMB Terhadap Tindak Pidana Pengedar Rokok Tanpa Cukai Di Kota Jambi

Orlando Agumwaima — 2024-12-28

The sale of illegal cigarettes, which is easily found in society, is one of the most common excise violations. This case reflects a violation of Law Number 39 of 2007 on Excise, which regulates the mechanism for controlling excise goods, including cigarettes. In this study, a normative juridical method with a case approach was used to examine the legal considerations of the judge in delivering the verdict and its conformity with the applicable laws and regulations. The analysis results show that the court's decision has taken into account the elements of the crime that were met, the aggravating and mitigating factors, as well as the social and economic impacts of the circulation of untaxed cigarettes. However, this research also found several aspects that need improvement, such as consistency in the application of sanctions to provide a deterrent effect and strengthen law enforcement in the field of excise. This research is expected to contribute to the development of legal studies related to economic crimes and the enforcement of excise law in Indonesia.

Perlindungan Hukum Terhadap Notaris Di Negara Kesatuan Republik Indonesia

Hernika Andriani — 2024-12-28

Notaries have a strategic role as public officials authorized to create authentic deeds to ensure legal certainty in various aspects of community life. However, this task also carries legal risks that can affect the position of notaries both professionally and personally. This article discusses the legal protection for notaries in the Unitary State of the Republic of Indonesia based on Law Number 2 of 2014 concerning the Notary Position and other related regulations. Legal protection for notaries includes aspects of regulation, professional protection, and law enforcement. The Notary Office Law provides a clear legal framework regarding the duties and responsibilities of notaries, while professional organizations such as the Indonesian Notary Association play an active role in assisting and protecting their members. In addition, the role of law enforcement officers is also important in ensuring a fair and professional legal process for notaries. This research concludes that legal protection for notaries in Indonesia is designed to create a balance between professional responsibility and the right to legal protection, thereby supporting the sustainability of the notary profession in maintaining legal certainty and justice in society.