Penegakan Hukum Tindak Pidana Korupsi Biaya Pemungutan Pajak Bumi dan Bangunan (PBB) Sektor Perkebunan di Pemerintah Kabupaten Labuhan Batu Selatan

This study aims to find out and analyze the background, modus operandi of Corruption Cases, Land Building Tax Collection Costs in South Labuhanbatu Regency recommend political concept criminal law against abuse authority by public officials related corruption cases Indonesia. The research method that author uses is normative juridical with a statutory, bibliographical legal case approach based on secondary data. data obtained were analyzed qualitative analysis. results study, factors causing occurrence acts are due power inherent him as regional head, encouragement/persuasion or invitations/suggestions from parties groups within Regent's act corruptly, well gaps weaknesses law. Related administration PBB collection for Plantation Sector weak rules emphasize "state losses" cases. So this, through regulations made Regent Labusel legitimacy his corrupt actions harm state finances. was carried together making Regulation Number 84 C 2011 basis citing plantation sector. Criminal Law Politics Against Abuse Authority Public Officials Cases Indonesia can be penal enforcement non-penal means.