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Pengaruh Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak di Indonesia Indawati, Yana; Anggriawan, Teddy Prima; Sakti, Pusaka Bintang
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1192

Abstract

The purpose of this study is to investigate the impact of tax reform on the degree of taxpayer compliance in Indonesia. Using normative juridical methodologies, this paper examines Indonesia's most recent legislation and tax policies. The primary focus is on tax system modifications, which include administrative features, tax rates, and reporting procedures. Tax compliance data has been examined before and after the adoption of tax reform. According to the findings of the study, tax reform has a considerable impact on improving the Voluntary Complience. This is especially noticeable when the tax administration process is made more efficient and procedures are simplified. This study also noted several issues, including the need to raise tax awareness and strengthen the tax enforcement system. This study provides recommendations for strengthening tax reform methods to maximize tax revenues and taxpayer compliance in Indonesia.
Pelaksanaan Pencabutan Hak Pembebasan Bersyarat bagi Klien Pemasyarakatan yang Melakukan Tindak Pidana pada Masa Tenggang (Studi Kasus di Balai Pemasyarakatan Kelas I Surabaya) Julianne, Riesa Crysanti; Indawati, Yana
Gorontalo Law Review Vol. 8 No. 1 April 2025, Gorontalo Law Review
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/golrev.v8i1.3793

Abstract

This research aims to analyze the implementation of the revocation of parole rights for correctional clients who commit criminal acts during the grace period, with a case study at the Surabaya Class I Correctional Center. Using an empirical juridical approach involving field surveys and document analysis, this study found that the revocation of parole rights is often caused by violations of the conditions set out in the laws and regulations. Barriers to the implementation of this revocation include a lack of coordination and consistent application of the law. This study concludes that the parole revocation process requires improvements in coordination between relevant parties as well as stricter law enforcement to ensure the effectiveness of the parole system.
Legal Position of Awig –Awig in the National Legal System as a Source of Law (Written Customary Law) Kartika, Adhitya Widya; Yulianingsih, Wiwin; Indawati, Yana
VJJ Vol. 2 No. 1 (2020): Veteran Justice Journal
Publisher : VJJ

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Abstract

Village is the smallest part of the state structure. A number of villages in Indonesia have distinctive features which contain traditional elements. One of the elements of this custom is customary law. In the community of Pakraman Bali Village, there are indigenous people in which customary law applies. This customary law is stated in awig-awig. If we look at the discussion then it is related to the legal structure, of course there is a connection related to that part of the legal system. The legal system in a state can be referred to as a national legal system in which the national legal system has parts or elements that each function and have a relationship, namely between one part and another. Likewise, there are laws that are part of the customary law community where the customary law community is part of the village which is an institution in the state structure. This then becomes an issue of how the position of awig-awig is in the national legal system. This research was conducted through an analysis of legal facts and legal doctrine, namely the theoretical and statutory approaches. This article is the result of research funded by the university, so it is the outcome product of this research. The discussion in this analysis shows that awig awig is written customary law, while what is generally understood so far is the unwritten law. In addition, the position in national law is recognized because it is the right of the customary law communities in Bali (adat in Pakraman Village, Bali). In addition, of course, awig-awig can be used as a source of material law, which is a social conception that exists in society, some of which are still applicable and some need conformity.
Legal Compliance In Realizing The Attitude Of Defending The State For College Student Upn Veteran East Java Indawati, Yana; Yulianingsih, Wiwin
VJJ Vol. 2 No. 1 (2020): Veteran Justice Journal
Publisher : VJJ

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Abstract

This Research aim to find the connection between legal awareness UPN “Veteran” Jawa Timur College student with state defense attitude. Legal awareness is awareness or values contained in man about the existing law or about laws that are expected to exist. Actually, what is emphasized is the values regarding the function of the law and not a legal assessment of it concrete events in the community concerned. Legal awareness is very important in measuring the level of state defense attitudes. There are several indicators of the problem of legal awareness, namely Knowledge of legal regulations (law awareness); Knowledge of the contents of legal regulations (law acquaintance); Attitude towards legal regulations (legal attitude); Legal behavior patterns (legal behaviour). All indicators are related to campus regulations. Legal awareness, especially regarding student compliance in obeying the rules set by the campus. the higher the level of violation of campus discipline, the greater the reduction of student defending attitudes. The method used in this study begins with identification from various literatures related to the legal awareness culture of students towards university regulations and policies in terms of the problems that occur and the challenges that must be faced by the university. Then arranged in such a way as to bring up the right problem formulation which later can be comprehensively reviewed through field studies and direct observation, especially related to the problems taken in this study, namely the application of campus regulations to realize the attitude of defending the State in students. The research results in this study are expected to be able to contribute to the university and the development of students who are expected to have a spirit and attitude to defend the country.
Optimizing Counterradicalism For The Young Generation In Preventing Terrorist Radicalism Through State Minded In Action Puspitosari, Hervina; Indawati, Yana; Yulianingsih, Wiwin
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.481

Abstract

Deradicalization is guided by counterterrorism preventive measures as a strategic effort in neutralizing ideas that are considered radical and can be dangerous through a non-violent approach. This research was conducted with the aim of knowing radicalism in the younger generation, especially in higher education through questionnaires and interviews with related parties. Terrorism is currently a serious problem and endangers national security, so prevention efforts are needed. The target of the spread of radical terrorism that has infiltrated the university environment needs to be prevented and become a common concern, especially university leaders. The development of the radical flow of terrorism in the university environment can endanger the unity of the state because universities are a place for educational candidates for intellectuals, entrepreneurs, bureaucrats, technocrats and professionals. The aim of radicals is to bring about changes to the roots and for this they always use violent methods and oppose the existing structure of society. So that joint efforts are needed in preventing and overcoming the spread of radicalism, transformation of terrorism in universities. Efforts to prevent the various factors that cause radicalism are carried out with policies contained in universities and local governments through strengthening state minded in action among youth.
Penjatuhan Pidana di Bawah Minimum Khusus dalam Tindak Pidana Konservasi Satwa: Analisis Putusan Nomor 10-K/PM.I-02/AD/II/2025 Puteri, Olga; Indawati, Yana
PUSKAPSI Law Review Vol. 6 No. 1 (2026): PUSKAPSI Law Review
Publisher : PUSKAPSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/puskapsi.v6i1.60008

Abstract

Aksi Kriminalitas terhadap spesies satwa langka teridentifikasi sebagai salah satu kasus yang terus mencatatkan angka di setiap tahunnya. Guna menanggulangi problematika tersebut, pemerintah Indonesia telah melakukan penyempurnaan terhadap undang undang konservasi yakni UU No. 32 Tahun 2024 yang menetapkan batas pidana paling rendah untuk pelaku pelanggaran hukum terhadap satwa. Penelitian ini menerapkan metode yuridis normatif dan diperkuat oleh pendekatan perundang-undangan, pendekatan kasus, serta pendekatan konseptual. Temuan dari analisis mengindikasikan bahwa pada praktiknya, ketentuan pidana minimum sebagaimana ditetapkan oleh UU No.32 Tahun 2024 khususnya pada pasal 40A ayat 1 belum sepenuhnya diterapkan. Terdapat sebuah putusan dalam perkara tindak pidana penyimpangan dan pengangkutan sisik trenggiling yakni Putusan Nomor 10-K/PM.I-02/AD/II/2025, di mana majelis hakim menetapkan keputusan untuk mengenakan pidana penjara masing-masing dalam jangka waktu 1 tahun kepada para terdakwa. Kebaruan penelitian ini terletak pada fokus analisis terhadap penerapan aturan pemidanaan yang telah mengalami pembaruan melalui mekanisme revisi undang-undang terkait delik pidana penyimpanan dan pengangkutan sisik trenggiling, yang merupakan salah satu bentuk tindak pidana terhadap spesies satwa dilindungi.