Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JURNAL MERCATORIA

Comparative Study of Law Enforcement Against Taxation Crimes in Indonesia and Malaysia Mohamed Saniff , Shereeza; Isnaini; Fithri, Beby Suryani; Iswari, S. Salini
JURNAL MERCATORIA Vol. 17 No. 1 (2024): JURNAL MERCATORIA JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/mercatoria.v17i1.12068

Abstract

This research conducts a comparative study of law enforcement strategies aimed at combatting taxation crimes in Indonesia and Malaysia. The study examines the legal frameworks, enforcement mechanisms, and institutional capacities of tax authorities in both countries. Through an analysis of relevant laws, regulations, and enforcement practices, the research evaluates similarities and differences in approaches to tackling tax evasion, fraud, and non-compliance. Additionally, the study explores the role of collaboration between tax authorities and other government agencies, as well as international cooperation in addressing cross-border tax crimes. By identifying effective strategies and areas for improvement in law enforcement against taxation crimes, the research aims to contribute to the development of more robust and coordinated efforts to combat tax evasion and ensure compliance with tax laws in Indonesia and Malaysia.
Police Policy in Combating Narcotics Crime (Study at Medan Police Headquarters) Tampubolon, Siti Rohani; Isnaini; Suhaidi
JURNAL MERCATORIA Vol. 17 No. 2 (2024): JURNAL MERCATORIA DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/mercatoria.v17i2.13375

Abstract

This study aims to analyze the policies of the Indonesian National Police (Polri) in combating narcotics crimes (study at Polrestabes Medan). Medan City is one of the areas most affected by narcotics trafficking, both from local syndicates and international networks. Polri policies include law enforcement, prevention through education and socialization, and rehabilitation for narcotics users. Based on this, the focus of the problems in this study are First, how is the Polri policy in combating narcotics crimes (Study at Polrestabes Medan) Second, What are the obstacles faced by Polri in combating narcotics crimes (Study at Polrestabes Medan). This study uses normative-empirical juridical research with descriptive data analysis. The results of the study show that although Polri has carried out various significant law enforcement operations and prevention programs, challenges such as the involvement of certain officers, high demand for narcotics among the community, limited rehabilitation facilities, and the complexity of international narcotics networks are still major obstacles. Therefore, efforts are needed to improve internal supervision, increase international cooperation, and increase the capacity of community-based rehabilitation and prevention programs.
The Role of The Police in Disclosing Cases of Motorcycle Theft at Medan City Police Station Panggabean, Denny Boy; Isnaini; Suhaidi
JURNAL MERCATORIA Vol. 17 No. 2 (2024): JURNAL MERCATORIA DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/mercatoria.v17i2.13376

Abstract

This article aims to handle motorcycle theft in the jurisdiction of the Medan City Police and its surrounding areas. The purpose of this study is to examine and analyze the role of the Indonesian National Police in revealing motorcycle theft cases. The problem is focused on maintaining public security and order, law enforcement, protection, shelter and service to the community. This type of research uses normative legal research, meaning that this study tends to use secondary data, both primary legal materials and secondary legal materials. Data were collected using document studies and analyzed. Analysis for qualitative data was carried out by selecting articles containing legal principles. This study concludes that the Role of the Indonesian National Police in revealing motorcycle theft cases in the jurisdiction of the Medan City Police and its surrounding areas & Obstacles to the Indonesian National Police in providing security protection to motorized vehicle users occur due to 2 factors, namely legal factors and non-legal factors.
Co-Authors Adi Wibowo Aini, Siti Nuraini Akhsanul Amru Akobiarek, Maik Alfi Yasmina Amalia, Rahma Ananta, Dio Alif Andini, Sari Anthony Hermawan Apriani, Laili Arfiana, Luthfika Ariady, Nabilla Azzahra Asnawati Aswin Asyura DM, Baiq Dewi Azwar, Wahyu Baiq Martina Safitri Bariroh, Rusydah Beby Suryani Fithri Candra Dedi Hariyanto Denny Anata Kusuma Derlin, Ellanda Permata Desi Aramana Dewi Khodijah, Dewi Dianysah, Gusti Dwi Widyastuti Emmy Yuanita Fahdyanoor Fahmi, Yafi Fajriah, Rahmatul FAUZIYAH Fitri Agustriani Fitria Purnamawati Fujiati Garba, Malami Muhammad Gita Rahmadhani Habibul Akram Halimatussakdiah Halisah Suriani Harahap, Latifah Angraini Heron Surbakti Hidayatul Munawwarah S I Gede Esha Adyana Nando Ibrahim Ika Silvitasari Ikhlasul Amal Irma Setiawan, Irma Irmanjaya Thaher Iswari, S. Salini Kartika Setia Purdani Khotimah, Nadila Nur Kuswoyo, Indra Laili Dwi Annisa Lia Yulia Budiarti Lulu' Anwariyah Luthfika Arfiana M Bachtiar Safrudin M. Robert Farmadi Maria Ulfa Mayasari, Deviana Melki Mellia Anata Tasya Mohamed Saniff , Shereeza Mohd Asri bin Yunus Morian Saspriatnadi Muallifah Anugrah Muhammad Haris Effendi Hasibuan Muhammad Hendri Muhammad Nizaar Muhammad Zaki Alhannani Murojatul Aslamiah Nabila Naimah, Jainatun Ni Wayan Sri Suliartini Nihlatul Qudus Sukma Nirwana Nugraha, Nurzahwa Dwita Nur Ali Yasin Nur Azzahra Atika Nurbaya Nurhayati Nurhidayah Nurmalitasari, Dewi Nurrul Helen Nursafiah, Nursafiah Nursela Nurwijayanti Nurzahida, Gusti Nadya Nurzahwa Dwita Nugraha Oriana Paramita Dewi Panggabean, Denny Boy Pomeistia, Meilynda Popi Ulandari Purwiyanto, Anna Putri Roka Ismail Raflika, Lili Rahayu, Lale Budi Hutami Rahayu, Supiani Rahmadhani, Gita Rahmat, Syamsul Ramses Redho Yoga Nugroho Rika Aswarita Riris Aryawati Riyani, Risma Yulfa Romi Ferdian Romundza, Febbry Rozirwan . Saddam Sari Harahap , Ulfa Hayana Sariningsih, Baiq Nila Sesilia Novitry Tafonao Sevia Diva Ardiansyah Siregar , Fikri Hamdi Sri Rahmadani Sudirman Suhaidi Surbakti , Heron Syafruddin Ritonga T. Zia Ulqodry T. Zia Ulqodry Tampubolon, Siti Rohani Taqiyah, Zumrotut Tri Dharmayani, Ni Komang Tri Wahyu Sapittri Syam Tusshaleha, Lelie Amalia Ulqodry, T. Utami, Risnita Vanessa Pricila Takwin wahyuni maharani Wahyuni, Indriwati Wenggedes Frensh Wike Ayu Eka Putri Winata, Aliahardi Yanti Sri Wahyuni Yuhelna Yuliani, Rahma Yusni Ikhwan Siregar ‘Ibaadurrahmaan, Khansa Khafiya