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All Journal WAJAH HUKUM Legalitas: Jurnal Hukum
Hisbah Hisbah
Fakultas Hukum Universitas Batanghari Jambi
Law, Crime, Criminology & Criminal Justice

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Penegakan Hukum Pidana Terhadap Praktik Penggelapan Pajak Oleh Badan Usaha (Studi Pada Kantor Pelayanan Pajak Pratama Kuala Tungkal) Hisbah Hisbah; Nur Anisah
Legalitas: Jurnal Hukum Vol 18, No 1 (2026): Juni
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/legalitas.v18i1.1300

Abstract

Tax is a mandatory contribution to the state that is mandatory and must be paid by every taxpayer in accordance with the provisions of the laws and regulations. Tax evasion is an attempt made by taxpayers, in this case business entities, to reduce or avoid their tax obligations by means that violate the law. The purpose of this study is to analyze the implementation of criminal law enforcement against tax evasion by business entities at the Kuala Tungkal Pratama Tax Service Office, identify the obstacles faced by the tax authorities in the disclosure process, and examine the efforts made by the tax authorities in uncovering and overcoming tax evasion practices by business entities. The method used in this study is an empirical juridical research method. Data collection in this study was conducted through interviews. From the results of this study, it can be concluded that criminal law enforcement against tax evasion by business entities at the Kuala Tungkal Pratama Tax Service Office is running systematically from supervision to investigation, although hampered by limited technical human resources, asset tracking, and inter-agency coordination. The tax authorities face complex, interrelated challenges, thus weakening the recovery of state losses. Preventive efforts through socialization and synergy, as well as repressive efforts via inspections, build formal-material compliance in a sustainable manner
Efektivitas Perda Nomor 07 Tahun 2020 Tentang Perubahan Atas Perda Nomor 2 Tahun 2018 Tentang Pesta Rakyat dalam Mewujudkan Ketertiban Umum di Desa Pulai Gading Kabupaten Musi Banyuasin Herma Yanti; Hisbah Hisbah; Sulaiman Sulaiman
Wajah Hukum Vol 10, No 2 (2026): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/wjh.v10i2.2189

Abstract

The enactment of Musi Banyuasin Regency Regional Regulation Number 7 of 2020 which amends Regional Regulation Number 2 of 2018 concerning Public Celebrations was prompted by the prevalence of negative behaviors and public order disturbances associated with nighttime celebration events. Furthermore, the regulation aims to accommodate local customs and cultural practices that were not addressed in the previous regulation. In addition to outlining various prohibitions and permit requirements for such events, the regulation establishes specific time limits: public celebrations are restricted to the hours of 08:00 to 15:00 WIB, whereas events organized by the government, political parties, religious groups, or arts and cultural organizations are permitted from 08:00 to 24:00 WIB. This study aims to examine the effectiveness of the regulation and the factors influencing it, specifically within Pulai Gading Village. The research employs a descriptive qualitative approach, utilizing a socio-legal research framework and an empirical-juridical method. Data were collected through in-depth interviews with respondents selected via purposive sampling and analyzed using qualitative methods. The findings indicate that the community has not yet fully implemented or complied with the regulation's provisions including permit requirements and time limits as residents perceive the rules as overly restrictive of their freedom and inconsistent with local traditions; violations of the stipulated prohibitions also persist. The regulation's lack of effectiveness is attributed to several factors: legal aspects inherent in the regulation itself; limited security personnel and supporting infrastructure for implementation within the village; and the community's level of compliance, influenced by the perception that the regulation fails to adequately reflect local village culture.
Co-Authors Herma Yanti Nur Anisah Sulaiman Sulaiman