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All Journal Jurnal Ilmu dan Teknologi Kelautan Tropis JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial SOSIOLOGI NUSANTARA Science and Technology Indonesia Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal PAJAR (Pendidikan dan Pengajaran) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengabdian Magister Pendidikan IPA JURNAL MERCATORIA Jurnal Kesehatan Islam : Islamic Health Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Tropical Marine Science Jurnal khabar: Komunikasi dan Penyiaran Islam Jurnal Sakinah : Journal of Islamic and Social Studies Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Mattawang: Jurnal Pengabdian Masyarakat Warta Pendidikan : Jurnal Pendidikan dan Budaya Journal of Community Development Al-Riwayah : Jurnal Kependidikan Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Inovasi Fisika Indonesia (IFI) Jurnal Ilmu Pendidikan (SOKO GURU) Jurnal Pengabdian Masyarakat Formosa (JPMF) IBDA': Jurnal Kajian Islam dan Budaya JKKI : Jurnal Kedokteran dan Kesehatan Indonesia ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Lemhannas RI Prioritas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Jurnal Sosiologi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Integrated Science and Technology Novae Giunea Jurnal Biologi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Kesehatan Mandira Cendikia IPSSJ Jurnal Pengabdian Masyarakat Wadah Publikasi Cendekia Jurnal Kajian dan Inovasi Ilmu (JKII) Journal of Architecture, Landscape & Urban Design Jurnal Ilmiah Pendidikan Citra Bakti
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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 Aang Supono Adam Adi Wibowo Agus Sugiyarso Aini, Siti Nuraini Akhsanul Amru Akobiarek, Maik Alfi Yasmina Ananta, Dio Alif Andi Hakim Lubis Andini, Sari Anggreni Atmei Lubis Anthony Hermawan Apriani, Laili Arfiana, Luthfika Ariady, Nabilla Azzahra Asnawati Aswin Asyura DM, Baiq Dewi Azwar, Wahyu Baiq Martina Safitri Bariroh, Rusydah Beby Suryani Beby Suryani Fithri Candra Dedi Hariyanto Denny Anata Kusuma Derlin, Ellanda Permata Deseari Baeha Desi Aramana Dewi Khodijah, Dewi Dianysah, Gusti Emmy Yuanita Eryanti Novita Fahdyanoor Fahmi, Yafi Fajriah, Rahmatul FAUZIYAH Fitri Agustriani Fitria Purnamawati Fujiati Garba, Malami Muhammad Gita Rahmadhani Gusti Diansyah Habibul Akram Hafsah Halimatussakdiah Halisah Suriani Harahap, Latifah Angraini Heron Surbakti Hidayatul Munawwarah S I Gede Esha Adyana Nando Ibrahim Ida Zahara Adiba Ika Silvitasari Ikhlasul Amal Imam Anas Hadi Irma Setiawan, Irma Irmanjaya Thaher Iswari, S. Salini Khotimah, Nadila Nur Kuswoyo, Indra Laili Dwi Annisa Lia Yulia Budiarti Lulu' Anwariyah Luthfika Arfiana M. Robert Farmadi Maria Ulfa Maswandi Mayasari, Deviana Melki Mohamed Saniff , Shereeza Mohd Asri bin Yunus Morian Saspriatnadi Muallifah Anugrah Muhammad Ali Akbar, Muhammad Ali Muhammad Citra Ramadhan Muhammad Efendi Muhammad Haris Effendi Hasibuan Muhammad Hendri Muhammad Nizaar Muhammad Zaki Alhannani Murojatul Aslamiah Naimah, Jainatun Ni Wayan Sri Suliartini Nihlatul Qudus Sukma Nirwana Nugraha, Nurzahwa Dwita Nur Ali Yasin Nur Yahya Nurbaya Nurhayati Nurmalitasari, Dewi Nurrul Helen Nursafiah, Nursafiah Nurwijayanti Nurzahida, Gusti Nadya Nurzahwa Dwita Nugraha Oriana Paramita Dewi Panggabean, Denny Boy Panji Wibisana Pomeistia, Meilynda Popi Ulandari Purwiyanto, Anna Putri Roka Ismail Rafiqi Raflika, Lili Rahayu, Lale Budi Hutami Rahayu, Supiani Rahmadhani, Gita Rahman, Sayuti Rahmat, Syamsul Ramses Redho Yoga Nugroho Retna Astuti Kuswardani Rika Aswarita Riris Aryawati Riyani, Risma Yulfa Rizkan Ernis Sitinjak Rizkan Zulyadi Romi Ferdian Romundza, Febbry Rozirwan . Saddam Sari Harahap , Ulfa Hayana Sariningsih, Baiq Nila Sesilia Novitry Tafonao Shinta Nikita Siregar , Fikri Hamdi Sri Hidayani Sri Rahmadani Sudirman Suhaidi Syafruddin Ritonga T. Zia Ulqodry T. Zia Ulqodry Tampubolon, Siti Rohani Taqiyah, Zumrotut Taryanto, Taryanto Taufik Siregar Tri Dharmayani, Ni Komang Tusshaleha, Lelie Amalia Ulqodry, T. Utami, Risnita Wahyuni , Renita Tri wahyuni maharani Wahyuni, Indriwati Wahyuni, Renita Tri Wenggedes Frensh Wike Ayu Eka Putri Winata, Aliahardi Windy Anggraini Wiraswan Duha Yanti Sri Wahyuni Yuhelna Yuliani, Rahma Yusni Ikhwan Siregar ‘Ibaadurrahmaan, Khansa Khafiya