LEGAL MEMORANDUM

TINDAKAN HUKUM YANG DAPAT DILAKUKAN PT.X AKIBAT PERBUATAN MERUBAH INVOICE SECARA MELAWAN HUKUM YANG DILAKUKAN OLEH TUAN MP

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In the business world, an invoice, also known as an invoice, is an official
financial document issued by a seller to a buyer as proof of purchase of goods and
services. Invoices, as a tool for recording business transactions and creating
payment obligations, have a central role in ensuring clarity and integrity in every
transaction. However, unfortunately, the practice of changing invoices by certain
parties, especially company employees, is a problem that can threaten the
foundations of ethics and legality in the business world. Therefore, it reveals the
following legal facts (1) Regulations regarding acts of changing invoices according
to Indonesian law are in article 263 of the Criminal Code concerning forgery of
documents, article 372 of the Criminal Code concerning embezzlement, article
1365 of the Civil Code concerning unlawful acts (2) Legal liability for acts of
changing invoices unlawfully based on the error, possibly with civil or criminal
liability (3) Efforts that can be taken by PT. X to the act of changing the invoice
against the law carried out by MP by criminal, civil and non-litigation.
The analytical tool used in this research is legal interpretation or
interpretation of statutory provisions. Interpretation is actualizing a law after the
law has been clarified or implementing regulations that are not clearly stated in the
law. The legal interpretation that will be carried out by the author is grammatical
and systematic.
The results of this research conclude that legal liability for acts that change
invoices unlawfully in Indonesia can vary depending on the context and impact of
the change. This setting shows that changing invoices intentionally for the purpose
of cheating or committing fraud is an unlawful act in Indonesia. Efforts that can be
taken by companies that find employees carrying out acts of changing invoices
unlawfully can be carried out in various ways, such as criminal charges under
articles 263, 372 in conjunction with 374 of the Criminal Code, civil lawsuits using
article 1365 of the Criminal Code, and non-litigation by means of subrogation or
The innovation of the destination depends on the Client's agreement.

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Ketersediaan

SKP0001077

345

Fakultas Hukum (SKRIPSI)

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

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No. Panggil

345

Penerbit

BANDUNG : FAKULTAS HUKUM UNPAS., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

345

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

PERTAMA

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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