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"Skripsi ini membahas mengenai permasalahan penerapan acquit et de charge yang ditinjau melalui putusan-putusan pengadilan pada tahun 2007-2020. Penelitian dilakukan menggunakan metode normatif yaitu dengan studi kepustakaan. Acquit at de charge yang diberikan oleh RUPS merupakan pembebasan dan pelunasan tanggungjawab bagi direksi dan komisaris atas tindakan pengurusan perseroan yang dilaporkan dalam laporan tahunan. Berdasarkan hasil penelitian terdapat beberapa permasalahan terkait dengan penerapan acquit et de charge dalam putusan pengadilan sebagai berikut: permasalahan terkait pengaturan mengenai acquit et de charge dalam peraturan perundang-udangan dan peraturan turunannya dan permasalahan terkait penerapan prinsip acquit et de charge putusan pengadilan. Dari hasil penelitian, ditemukan bahwa permasalahan-permasalahan tersebut diakibatkan karena hal-hal sebagai berikut: ketidakadaan pengaturan mengenai acquit et de charge dalam peraturan perundang-undangan dan peraturan turunannya dan tidak adanya pedoman dalam bentuk apapun dari pihak mahkamah agung yang dapat menjadi pegangan bagi para hakim untuk memutus kasus berkaitan dengan acquit et de charge.

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This thesis discusses the problem of the implementation of acquit et de charge which was reviewed through court decision in 2007-2020. The research in this thesis was conducted using normative method, namely literature study. Acquit et de charge which given by the general meeting of shareholders is release and discharge of responsibility given to the board of directors and the board of commissioners for their duty managing the company reported in the annual report. The research found several problem related to the implementation of acquit et de charge which are how the statutary regulation give definition on acquit et de charge, and also to know how the court implement acquit et de charge in cases related to director and company. The research found there is no regulations that give definition for acquit et de charge in specific manner. Also, there is no further explanation provided by the judge in those cases examined in the research"

"[ABSTRAKUndang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas menetapkan 3 (tiga) organ perseroan yaitu Rapat Umum Pemegang Saham, Direksi, dan Dewan Komisaris. Direksi berfungsi pada pokoknya untuk bertanggung jawab penuh atas pengurusan perseroan untuk kepentingan perseroan sedangkan Dewan Komisaris berfungsi melakukan pengawasan umum dan/atau khusus sesuai dengan Anggaran Dasar serta memberi nasihat kepada Direksi. Pada setiap masa akhir jabatannya, Direksi mempertanggung jawabkan pengurusan perseroan dalam Rapat Umum Pemegang Saham, yang memiliki kewenangan yang tidak diberikan kepada Direksi atau Dewan Komisaris dalam batas yang ditentukan Undang-Undang dan/atau Anggaran Dasar perseroan. Rapat Umum Pemegang Saham kemudian memberikan pelunasan dan pembebasan tanggung jawab (acquit et de charge) kepada Direksi jika tindakan kepengurusan perseroan telah tercermin dalam laporan keuangan.Pada tahun 2006, PT Indosat Mega Media sebagai perseroan yang menyediakan jasa internet (Internet Service Provider) menyelenggarakan jasanya melalui jaringan bergerak seluler milik PT Indosat Tbk melalui perjanjian kerjasama broadband. Kerjasama ini telah dipertanggung jawabkan dalam Rapat Umum Pemegang Saham pada tahun 2011 dan telah mendapatkan acquit et de charge kepada Direksi yang diwakili oleh Indar Atmanto selaku Direktur Utama. Kejaksaan Agung sebagai aparat penegak hukum mendakwa Indar Atmanto telah menggunakan frekuensi 2.1 GHz (3G) untuk menyelenggarakan jasa internetnya sehingga mengakibatkan kerugian negara sedangkan telah diketahui Direksi telah mendapatkan acquit et de charge dari Rapat Umum Pemegang Saham. Permasalahan hukum timbul atas pertanyaan sejauh mana acquit et de charge melindungi Direksi secara perdata dan pidana.

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ABSTRACTAct No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment.;Act No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment.;Act No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment.;Act No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment.;Act No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment.;Act No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment., Act No. 40 of 2007 concerning Limited Liability Company establishes three (3) organs of the company i.e. General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. Board of Directors take full responsibility for the management of the company for the benefit of the company, while the Board of Commissioners for performing general supervision and/or in accordance with the Articles of Association as well as giving advice to the Board of Directors. At the end of their period, the Board of Directors accountable to the shareholder or management in General Meeting of Shareholders, which has special authority which is not granted to the Board of Directors or Board of Commissioners within construed to the Act and/or the Articles of Association of the company. Afterward, General Meeting of Shareholders grant release and discharge of responsibility (acquit et de charge) to the company's Board of Directors if the duty has been reflected in the financial statements.In 2006, PT Indosat Mega Media as an Internet Service Provider company, provide services through mobile cellular network owned by PT Indosat Tbk through broadband cooperation agreements. This cooperation has been accountable to the General Meeting of Shareholders in 2011 and the Board of Directors, represented by Indar Atmanto as CEO, has gained acquit et de charge. Attorney General as law enforcement officers indicted Indar Atmanto has been using 2.1 GHz frequency (3G) to provide internet services, therefore, resulting state loss while it is known that the Board of Directors has been obtained acquit et de charge from the General Meeting of Shareholders. Legal problem arisen is how acquit et de charge could protect the Board of Directors from the liability of civil lawsuit and the criminal indicment.]"

"Penelitian ini membahas mengenai rangkaian perbuatan seperti apa yang dapat dikatakan dengan Penipuan dengan membahas definisi Penipuan menurut para ahli dan pertimbangan hakim. Penipuan dalam perjanjian sering terjadi dan menjadi permasalahan hukum antara dua pihak yang saling mengikatkan diri namun adanya fakta yang telah disembunyikan sehingga mempengaruhi keputusan untuk mengikatkan diri dalam perjanjian. Tujuan khusus dari penulisan ini untuk mengklarifikasi rangkaian perbuatan yang dapat dikatakan sebagai penipuan berdasarkan Kitab Undang Undang Hukum Perdata dan Kitab Undang Undang Hukum Pidana serta menganalisa putusan putusan pengadilan mengenai perbuatan perbuatan salah satu pihak yang didalilkan melakukan penipuan dan bagaimana hakim mempertimbangkan suatu penipuan perjanjian tersebut. Penelitian ini dilakukan dengan menggunakan bentuk penelitian yuridis normatif dan tipe penelitian yang dilakukan dengan menggunakan deskriptif analitis. Kesimpulan dari penulisan ini menjabarkan bahwa penipuan memiliki definisi yang beragam karena dibahas dalam Kitab Undang Undang Hukum Perdata, Kitab Undang Undang Hukum Pidana, Penipuan menurut Common Law, dan penipuan menurut para ahli. Rangkaian perbuatan penipuan adalah perbuatan yang dapat menggerakkan orang lain/ membujuk orang lain dengan alat penggerak seperti akal/ tipu muslihat, karangan perkataan bohong, nama palsu dan keadaan palsu. Serta adanya macam macam pertimbangan hakim mengenai pembuktian dan definisi dari penipuan. Penerapn definisi penipuan dalam hubungan kontraktual dapat diterapkan dalam rancangan Kitab Undang Undang Hukum perdata dan pengadilan dapat memiliki konsep dan pemahaman yang sama mengenai definisi penipuan dan rangkaian perbuatan penipuan.

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This thesis discussed about a series of fraudulent acts that define as a misrepresentation by defining definition according to the experts and judges considerations. Misrepresentation in agreements often occurs and becomes a legal problem between two parties that mutually binding but there are facts that has been hidden which affect the decision to binding themselves in agreement. The specific purpose of this thesis is to clarify a series of fraudulent acts that can be regarded as a misrepresentation according to the Civil Code and Criminal Law and analysed court decisions which discussed about one of the parties that perform a series of fraudulent acts and how the judges considered a fraud agreement. This research was conducted using the form of normative juridical research and the type of research carried out using analytical descriptive. The conclusion of this thesis was, misrepresentation has a many definitions because it is discussed in the Civil Code, Criminal Code, Fraud based on Common Law, and Fraud based on experts. A series of fraudulent acts are actions that can persuade others with false statement of fact, false representations, false names and false conditions. Moreover, there were a various kinds of judges' considerations regarding proof and definition of misrepresentation. The use of misrepresentation definition in contractual relationships can be applied in the draft Civil Code. Therefore, the court can have the same concept and understanding of the misrepresentation definition and a series of fraudulent acts."

"Ajaran Woekerordonantie 1938 dapat diterapkan sebagai dasar pembatalan perjanjian selama memenuhi unsur-unsur kurang cermat, keterbatasan pengetahuan atau pengalaman, dan keadaan terdesak dari salah satu pihak yang dimanfaatkan lawan janjinya sehingga mengakibatkan ketidakseimbangan prestasi dan kontraprestasi di antara para pihak dalam suatu perjanjian. Berdasarkan ajaran Woekerordonantie 1938, maka hakim berdasarkan jabatannya memiliki kewenangan untuk mengesampingkan Pasal 1338 KUHPerdata untuk menyeimbangkan perjanjian tersebut, atau membatalkan perjanjian di antara para pihak dikarenakan tidak memenuhi syarat sahnya perjanjian ke-1 (kesatu) atau ke-4 (keempat) sebagaimana diatur dalam Pasal 1320 KUHPerdata. Metode penelitian yang digunakan dalam penulisan skripsi ini adalah yuridis normatif. Pokok permasalahan dalam skripsi ini adalah membahas bagaimana penerapan Woekerordonantie 1938 dan pertimbangan hakim Indonesia dalam memutus perkara yang didalamnya terdapat unsur Woekerordonantie 1938. Berdasarkan hasil penelitian penulis, ajaran Woekerordonantie 1938 sebagai dasar pembatalan perjanjian sebenarnya telah dikenal dan diterapkan di dalam berbagai putusan pengadilan Indonesia. Terkait adanya inkonsistensi hakim dalam menerima maupun menolak penerapan Woekerordonantie 1938, sebenarnya diakibatkan oleh belum adanya keseragaman pengetahuan hakim Indonesia mengenai adanya ajaran Woekerordonantie 1938 sebagai dasar pembatalan perjanjian selain yang telah diatur dalam KUHPerdata

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This thesis discusses the application of the teachings of Woekerordonantie 1938 as a basis for the annulment of the agreement due to an element of inattention, limited knowledge or experience, and a state of urgency from one of the parties that are used by the opponent of the promise, resulting in an imbalance of achievements and counter-achievement between the parties to the agreement. Based on the teachings of Woekerordonantie 1938, judges based on their offices have the authority to waive Article 1338 of the Civil Code to balance the agreement or cancel the agreement between the parties due to inconsistency with the validity of the 1st (first) or 4th (fourth) agreement as stipulated in Article 1320 of the Civil Code. The research method used in writing this thesis is normative juridical. The main problem in this thesis is to discuss the application of Woekerordonantie 1938 and the consideration of Indonesian judges in deciding cases in which there are elements of Woekerordonantie 1938. Based on the results of the author's research, the teachings of Woekerordonantie 1938 as the basis for the cancellation of the agreement have been known and applied in various Indonesian court decisions. Regarding the inconsistency of judges in accepting or rejecting the application of Woekerordonantie 1938, it is caused by the absence of uniformity of knowledge of Indonesian judges regarding the existence of the teachings of Woekerordonantie 1938 as a basis for annulment of the agreement other than those stipulated in the Civil Code."

"Biaya promosi diduga menjadi bagian dari upaya tax planning dan praktik tax evasion. Penelitian ini bertujuan mengidentifikasi jenis-jenis dan penyebab utama sengketa pajak terkait biaya promosi dalam perhitungan pajak terutang PPh Badan. Penelitian ini merupakan studi kasus dengan metode kualitatif. Pengumpulan data dilakukan melalui mengumpulkan putusan banding pengadilan pajak serta wawancara. Informan penelitian berasal dari DJP dan Konsultan Pajak. Hasil penelitian menunjukkan jenis sengketa pajak biaya promosi terbagi menjadi sengketa materiil dan formal. Penyebab sengketa materiil antara lain perbedaan interpretasi antara DJP dan WP dan masalah pembuktian. Penyebab sengketa formal antara lain DJP menganggap biaya promosi yang dikurangkan tidak memenuhi ketentuan formalnya sedangkan WP menggunakan prinsip materiil/substantif dalam membebankan biaya promosi, WP merasa telah memenuhi ketentuan formal yang dimaksud, dan WP tidak memenuhi ketentuan formal dimaksud karena keadaan di luar kuasa sehingga meminta keadilan hingga tingkat banding. Rekomendasi bagi DJP antara lain memahami proses bisnis Wajib Pajak dengan baik ketika melakukan pemeriksaan, menyertai pembuktian materiil dalam koreksi formal, menaikkan status penegasan terkait menjadi aturan serta memperbaiki sistem dan tata kelola penerimaan SPT Tahunan. Rekomendasi bagi WP antara lain memberikan data dan dokumen yang valid dan relevan ketika proses pemeriksaan serta mengadministrasikan dengan baik data dan dokumen terkait biaya promosi yang dikeluarkan

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Promotional costs are allegedly part of tax planning efforts and tax evasion practices. This study aims to identify the types and leading causes of tax disputes related to promotional costs in calculating taxes owed by corporate income tax. This research is a case study with a qualitative method. Data collection is done through collecting tax court appeal decisions and interviews. This research is a case study with a qualitative method. Data collection is done through collecting tax court appeal decisions and interviews. The results showed that promotional fee tax disputes were divided into material and formal disputes. The causes of material disputes include differences in interpretation between DGT and taxpayers and evidentiary issues. The causes of formal disputes include the DGT considering that the reduced promotional costs do not meet the formal provisions at the same time taxpayers use the material/substantive principle in charging promotion fees, taxpayers feel that it has fulfilled the formal provisions in question, taxpayers do not meet the formal provisions referred to due to circumstances beyond the will thus ask for justice up to the level of appeal. Recommendations for DGT include understanding the business processes of taxpayers well when conducting examinations, accompanying material evidence in formal corrections, raising the status of related affirmations into rules, and improving the system and governance of annual tax return receipts. Recommendations for taxpayers include providing valid and relevant data and documents during the tax audit process and properly administering data and documents related to promotional costs."

"ABSTRACTSebagai negara yang menganut sistem hukum civil law, perbuatan melawan hukum merupakan salah satu dasar pengajuan gugatan di pengadilan di Indonesia. Perbuatan melawan hukum dalam sistem hukum common law dikenal dengan istilah tort, yang memiliki beragam bentuk serta pembelaan atas tort. Salah satu bentuk pembelaan tort adalah doktrin contributory negligence, yang biasa digunakan tergugat apabila penggugat memiliki kontribusi terhadap kerugian yang dideritanya sehingga melarang segala bentuk ganti rugi bagi penggugat. Skripsi ini menggambarkan kedudukan doktrin contributory negligence dalam konsep perbuatan melawan hukum melalui beberapa putusan pengadilan di Indonesia dan melihat bentuk pertanggung jawaban perdata antara pelaku dan korban sebagai implementasi dari doktrin contributory negligence. Penelitian ini adalah penelitian yuridis normatif dengan deskriptif komparatif. Hasil penelitian ini menyarankan untuk mengupayakan pengaturan bagi hukum di Indonesia terhadap korban yang berkontribusi atas kerugian yang timbul, sebagaimana tort memperkenalkan doktrin contributory negligence untuk diterapkan sebagai pembelaan tergugat.

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ABSTRACTAs a country that adhere civil law system, unlawful act is one of the two ways to file a claim in Indonesian courts. It rsquo s also called tort in common law system, which have various forms along with its defences. One of tort rsquo s defences is contributory negligence doctrine, commonly used by defendants if plaintiff has contributed to their own damage they will be excluded from having any form of recovery and compensation. This study describes role of contributory negligence doctrine in some of Indonesia rsquo s court rulings and identify its liability between defendant and plaintiff as its implementation. This study is normative, descriptive and comparative research. The outcome of this study indicates that victim rsquo s contribution to the injury should be considered by Indonesian law system, as tort utilizes contributory negligence doctrine to deliver defendant rsquo s form of defence."

"ABSTRAKSejak Reformasi 1998 hingga tahun 2017, jumlah kasus penodaan agama yang terjadi di Indonesia meningkattajam dari 9 kasus menjadi lebih dari 88 kasus. Dalam kasus-kasus tersebut Pasal 156a KUHP menjadi pasalyang sering digunakan baik dalam amar putusan hakim. Skripsi ini membahas sejarah dan perkembangan delikpenodaan agama dalam hukum pidana di Indonesia yang diatur dalam Pasal 156a KUHP dan Undang-UndangNo. 1 PNPS Tahun 1965 tentang Pencegahan Penyalahgunaan dan/atau Penodaan Agama. Permasalahan yangkerap muncul dalam penerapan Pasal 156a KUHP di pengadilan adalah mengenai tidak jelasnya tolak ukurperbuatan sebagai dasar terpenuhinya unsur-unsur tindak pidana penodaan agama. Untuk menganalisis masalahtersebut, dilakukan penelitian normatif dengan berfokus pada analisis peraturan perundang-perundangan pidana,pendapat ahli hukum, dan putusan pengadilan. Hasil penelitian menunjukkan adanya kesimpangsiuran terkaitmodel penanganan kasus penodaan agama di Indonesia. Selain itu, terdapat perbedaan dalam pemaknaan Pasal156a KUHP di kalangan akademisi maupun praktisi yang memaknai konstruksi pasal ini sebagai gabungan unsurtindak pidana yang bersifat kumulatif dan yang memaknainya secara alternatif. Dalam praktiknya di pengadilan,hakim cenderung menerapkan Pasal 156a KUHP dengan konstruksi huruf a dan huruf b dalam pasal tersebutsecara alternatif namun tanpa pertimbangan hukum yang memadai. Kata Kunci: penodaan agama, penistaan, pasal 156a KUHP, analisis putusan, hukumpidana

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ABSTRACTThe number of blasphemy cases have increased significantly from only 9 cases in the New Order 1967 1998 tomore than 88 cases in the post Reformation era. Those cases have brought people to jail using article 156a ofIndonesian Criminal Code KUHP . This thesis discusses the history and the development of blasphemy lawwhich is regulated in the article 156a of the Indonesian Criminal Code and Law No. 1 PNPS of 1965 onPrevention of Misuse and or Blasphemy. The implementation of the law has brought problems related to theunclear criteria to elucidate the elements of the blasphemous acts. To analyze the problem, the author conducteda normative research focusing on the analysis of the criminal provision, jurists opinion, and a number of courtdecisions. This research shows that there is an inconsistency to handle blasphemy cases in Indonesia. There aretwo dominant views among the academics as well as the practitioners in defining blasphemy as it is stipulated inthe article of 156a Indonesian Criminal Code. The first view believes that the construction of the article is ldquo adouble offence rdquo double opzet in which all its elements should be proven while the other side interprets the aand b elements in the article alternatively. This thesis concludes that the judges tend to apply article 156a byinterpreting the a and b elements in the article alternatively without some adequate legal arguments. Keywords blasphemy defamation of religion article 156a Indonesia rsquo s Criminal Code verdict analysis criminal law. "

"Undang-Undang Nomor 12 Tahun 2022 tentang Tindak Pidana Kekerasan Seksual mengatur bahwa Pengadilan harus merahasiakan informasi yang memuat identitas dari Saksi dan/atau Korban dalam putusan atau penetapan pengadilan. Merahasiakan informasi mengenai identitas korban tindak pidana kekerasan seksual merupakan hal yang penting sebagai wujud pengejawantahan dari hak pelindungan korban atas kerahasiaan identitas. Tulisan ini akan menganalisis bagaimana penerapan pengadilan dalam merahasiakan informasi dari identitas korban tindak pidana kekerasan seksual dalam putusan pengadilan. Dengan menggunakan metode penilitian doktrinal, Tulisan ini juga bertujuan untuk melihat perbandingan pengaturan mekanisme publikasi putusan antara Indonesia dengan Hongaria dan Italia, terkhusus dalam perkara tindak pidana kekerasan seksual. Untuk memperdalam analisis, penulis mewawancari dua narasumber, yaitu Marc van Opijnen selaku Peneliti Publikasi Putusan dalam Uni-Eropa dan Marsha Maharani selaku Peneliti Isu Kekerasan Seksual dari Indonesia Judicial Research Society. Temuan dari tulisan ini adalah putusan-putusan yang tidak melakukan pengaburan informasi identitas tindak pidana kekerasan seksual di Indonesia. Sayangnya, putusan tersebut dipublikasi dalam situs web Direktori Putusan Mahkamah Agung yang dapat diakses oleh umum yang makin mencederai hak pelindungan korban atas kerahasiaan identitasnya. Selain itu, temuan dari tulisan ini adalah ketiadaan pengaturan mekanisme yang mendetail yang dapat ditempuh oleh korban terhadap putusan pengadilan yang tidak merahasiakan identitas dirinya. Adapun ketiadaan pengaturan mekanisme ini dapat berkaca dari pengaturan yang ada di Hongaria dan Italia untuk menciptakan penanganan tindak pidana kekerasan seksual, dalam hal pengaburan informasi identitas korban dalam putusan pengadilan, yang berasas kepentingan terbaik bagi korban.

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The Statute Law Number 12 of 2022 concerning Sexual Violence Criminal Acts stipulates that the Court must maintain confidentiality of information containing the identities of Witnesses and/or Victims in court decisions or determinations. Maintaining the confidentiality of information regarding the identity of victims of sexual violence crimes is crucial as a manifestation of the right to protect the victim's identity. This paper will analyze how the courts implement the confidentiality of information regarding the identity of victims of sexual violence crimes in court decisions. Using the doctrinal research method, this paper also aims to compare the regulations on the publication mechanisms of judgments between Indonesia, Hungary, and Italy, specifically in cases of sexual violence crimes. To deepen the analysis, the author interviewed two informants, namely Marc van Opijnen as a Researcher on Court Decisions Publication in the European Union and Marsha Maharani as a Researcher on Sexual Violence Issues from the Indonesia Judicial Research Society. The findings of this paper reveal that some court decisions in Indonesia do not obscure the identities of victims of sexual violence crimes. Unfortunately, these decisions are published in website Direktori Putusan Mahkamah Agung, which is accessible to the public, thereby compromising the right to protect the victim's identity. Additionally, the paper found a lack of detailed mechanisms that victims can pursue against court decisions that do not maintain the confidentiality of their identities. The absence of these mechanisms can be reflected in the regulations in Hungary and Italy concerning the handling of sexual violence crimes, specifically in obscuring the identities of victims in court decisions, based on the best interests of the victim."

"Skripsi ini menganalisis bagaimana implementasi konsep pertanggungjawaban pidana korporasi dan pengurus korporasi diakomodir dalam beberapa peraturan perundang-undangan Indonesia terkait, khususnya yang mengatur mengenai tindak pidana pembalakan liar. Dalam peraturan perundang-undangan tersebut (yang dalam hal ini adalah UU Kehutanan dan UU P3H), masih kerap ditemukan kejanggalan atas konsep pertanggungjawaban pidana korporasi dan pengurus korporasi, yang mana hal tersebut dapat membawa pengaruh terhadap praktik dan penerapannya terutama di muka pengadilan, bahkan masih ada peraturan yang tidak dapat membedakan antara konsep pertanggungjawaban pidana korporasi dan pengurus korporasi, padahal landasan dari kedua konsep tersebut adalah suatu hal yang benar-benar berbeda. Melalui analisis kritis terhadap putusan pengadilan, skripsi ini menyoroti bagaimana implementasi konsep pertanggungjawaban pidana korporasi dan pengurus korporasi dalam hal korporasi dan pengurusnya sama-sama dipidana atas suatu kasus yang terjadi di dalam satu lingkup korporasi.Dari analisis putusan pengadilan tersebut, skripsi ini mendapati bahwa penerapan konsep pertanggungjawaban pidana korporasi dan pengurus korporasi oleh aparat hukum yang tidak hati-hati mengakibatkan timbulnya tendensi double punishment atau bahkan ne bis in idem. Lebih jauh lagi, terkait hal tersebut skripsi ini juga membahas mengenai konstruksi penyertaan antara korporasi dan pengurus korporasi dalam melakukan suatu tindak pidana korporasi. Hasil yang di dapatkan melalui analisis tersebut membuat ketentuan yang mengatur mengenai pemidanaan pengurus korporasi menjadi hal yang sangat diperlukan dalam peraturan perundang- undangan Indonesia. Terakhir, skripsi ini turut mengkritik penerapan konsep pertanggungjawaban pidana korporasi terhadap entitas non-badan hukum, yang merupakan suatu hal yang patut dipertanyakan mengingat entitas non-badan hukum bukanlah suatu subjek hukum.

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This thesis analyses the implementation of corporate criminal liability and directors criminal liability concept that accommodated in certain Indonesian laws, specifically those that regulate illegal logging. There are some irregularities found in those provisions (i.e. the Forestry Law and P3H Law) regarding corporate criminal liability and directors criminal liability concept. These irregularities can affect the concept application and court decision. Theres even a provision that fail to distinguish between corporate criminal liability and directors criminal liability, even though its clear that the basis of these two concepts is something that is completely different.Through the analysis of court decisions, this thesis highlights how the corporate criminal liability and directors criminal liability concept are implemented in a case where the corporation and the director are both convicted for the same offense. From the analysis, this thesis found that uncareful implementation of those two concepts resulting in an emergence of double punishment, or even ne bis in idem. Still regarding those matters, this thesis also discusses the construction of complicity between corporation and its director in committing a corporate crime. This analysis makes the provisions for the punishment of corporate executives a very necessary thing in the Indonesian legislation. Lastly, this writing also criticizes the application of corporate criminal liability concept to non-legal entities, which is something that should be questioned considering that non-legal entities are not a legal subject."

"Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel fundamental bank seperti ekuitas, likuiditas, deposit, dan profitabilitas terhadap pembiayaan UMKM yang dilakukan oleh bank umum konvensional dan syariah. Selain itu, penelitian ini juga ingin meneliti pengaruh perbedaan jenis bank (konvensional dan syariah) dalam membiayai UMKM di Indonesia, baik pada masa krisis maupun non-krisis. Sampel terdiri dari 34 bank umum konvensional dan 7 bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan pada tahun 2007 hingga 2020. Metode penelitian ini menggunakan regresi panel dengan metode estimasi Random Effect Model. Hasil penelitian menunjukkan bahwa secara bersama-sama, variabel-variabel fundamental bank signifikan berpengaruh terhadap pembiayaan UMKM pada bank umum syariah dan konvensional. Akan tetapi, perbedaan jenis bank secara empiris tidak signifikan berpengaruh terhadap pembiayaan UMKM baik pada masa krisis maupun non-krisis. Kedua jenis bank memiliki perilaku yang cenderung sama dalam membiayai UMKM di Indonesia.

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This study aims to analyze the effect of bank fundamental variables such as equity, liquidity, deposits, and profitability on MSME financing conducted by conventional and Islamic commercial banks. In addition, this study also wants to examine the effect of different types of banks (conventional and sharia) in financing MSMEs in Indonesia, both during crisis and non-crisis times. The sample consists of 34 conventional commercial banks and 7 Islamic commercial banks registered with the Financial Services Authority (OJK) from 2007 to 2020. This research method uses panel regression with the Random Effect Model estimation method. The results of the study show that together, the bank's fundamental variables have a significant effect on MSME financing in islamic and conventional commercial banks. However, empirically the difference in bank types has no significant effect on MSME financing both during crisis and non-crisis times. Both types of banks have the same behavior in financing MSMEs in Indonesia."