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Implementation of the Principles of Legal Certainty and the Principles of Justice towards Tax Amnesty II Policy on Voluntary Tax Disclosure Ahmad Zumar Syafiq; Suparnyo
Journal of Law, Politic and Humanities Vol. 5 No. 2 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i2.1309

This research is motivated by the existence of a voluntary tax disclosure policy that creates a gap that is considered unfair between individual taxpayers who are compliant and less compliant. Of course, this has an impact on discrimination and bias between one party for taxpayers. The purpose of this study is to determine the implementation of the principle of legal certainty and the principle of justice for individual taxpayers who participate in the voluntary disclosure programme at the Kudus Regency Tax Office. The research approach is non-doctrinal (socio-legal approach). The data used comes from interviews and documentation. The data is presented in the form of analytical descriptions. The results of the study indicate that the Tax Amnesty policy related to the Voluntary Tax Disclosure Program that has been held at the Kudus Regency Tax Office if analyzed using Hans Kelsen's theory in terms of legal certainty is appropriate, while the analysis of the aspect of justice in the theory of John Rawls and Gustaf Radbrch there is injustice for taxpayers and can cause discrimination. This article contributes to a deeper understanding of the voluntary disclosure programme by exploring the views of taxpayers from the perspective of taxpayers and analysing the implementation of the voluntary disclosure programme.

Legal Review of Knock-off Culture in K-Pop-Inspired Outfits Based on Industrial Design Law Zahra, Fatimatuz; Suparnyo
Media Iuris Vol. 8 No. 1 (2025): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v8i1.68681

Knock-off culture in K-Pop-inspired outfits is quite contrary to Indonesia’s objective in developing the industrial sector, which is increasing competitiveness through the optimization of industrial design that is rooted in Indonesia’s cultural wealth as a part of integrity in global trading. Considering the increasing number of local brands that replicate the industrial designs of foreign brands to fulfill consumer demands, it is crucial to study the knock-off culture phenomenon in local brands of fashion inspired by K-pop idols from the perspective of Law Number 31 of 2000 concerning Industrial Design (Industrial Design Law). This research is conducted using the normative juridical method which is strengthened by the socio-legal approach related to the knock-off culture’s progress in society. This research results indicate that provisions in Industrial Design Law are still ambiguous, especially those related to the principle of novelty and ambiguity regarding the knock-off products that haven’t been arranged clearly. Those indicate the lack of adequate legal apparatus that potentially triggers unfair business competition, and also increases the risk of violating intellectual property rights.

Menguak Kekerasan Seksual: Perjuangan Wanita dalam Bingkai Hukum dan Perspektif Feminis Lestari, Ariani Sri; Suparnyo
Jurnal Ilmu Multidisiplin Vol. 4 No. 2 (2025): Jurnal Ilmu Multidisplin (Juni–Juli 2025)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i2.1009

Kekerasan seksual merupakan permasalahan serius yang memerlukan perhatian mendalam dari berbagai sektor, termasuk hukum, masyarakat, dan pendidikan. Artikel ini membahas latar belakang dan strategi untuk meningkatkan respons terhadap kekerasan seksual, dengan penekanan pada aspek-aspek hukum dan perubahan sosial. Latar belakang mencakup prevalensi kekerasan seksual, dampaknya terhadap korban, dan ketidaksetaraan gender yang masih terdapat dalam sistem hukum. Pembahasan melibatkan berbagai strategi, termasuk penguatan undang-undang, perubahan norma patriarki, pemberdayaan komunitas, dan pengembangan sistem dukungan untuk korban. Pendekatan holistik ini diharapkan dapat menciptakan lingkungan yang lebih responsif dan adil terhadap kekerasan seksual.

The Role of Law in Safeguarding Consumers in the Fast Beauty Industry: A Legal Analysis on Product Safety and Quality Kathya Irsmi Sufa; Suparnyo
Journal of Law, Politic and Humanities Vol. 6 No. 1 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i1.2487

The growth of the fast beauty industry in Indonesia presents serious challenges to consumer protection, particularly related to the circulation of illegal cosmetics, overclaims, and low understanding of product quality standards. This study aims to examine the implementation of consumer legal protection for fast beauty products in Kudus Regency, as well as to evaluate the extent to which ISO 9001:2015 quality standards are understood and implemented by business actors. This study uses an empirical legal approach with a qualitative design, and data collection techniques through in-depth interviews and documentation studies of regulations, business actors, regulators, medical personnel, and consumers. The research results indicate that consumer protection has not been optimally implemented due to weak oversight, limited resources, and low consumer literacy regarding product legality and safety. The implementation of ISO 9001:2015 is still limited to large-scale businesses, while small businesses do not yet understand the basic principles of quality management. These findings indicate the importance of integrating national legal regulations and international quality standards as a preventive strategy in the consumer protection system. In conclusion, consumer protection in the fast beauty industry requires a holistic legal approach based on regulation, quality, and education. This research contributes to broadening the conceptual framework of consumer protection law and provides a basis for policymakers to formulate more adaptive strategies to the dynamics of the modern cosmetics market. Future research is recommended to expand the geographic scope and use mixed methods to enhance the validity and generalizability of the findings.

The Role of Law in Safeguarding Consumers in the Fast Beauty Industry: A Legal Analysis on Product Safety and Quality Kathya Irsmi Sufa; Suparnyo
Journal of Law, Politic and Humanities Vol. 6 No. 1 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i1.2487

The growth of the fast beauty industry in Indonesia presents serious challenges to consumer protection, particularly related to the circulation of illegal cosmetics, overclaims, and low understanding of product quality standards. This study aims to examine the implementation of consumer legal protection for fast beauty products in Kudus Regency, as well as to evaluate the extent to which ISO 9001:2015 quality standards are understood and implemented by business actors. This study uses an empirical legal approach with a qualitative design, and data collection techniques through in-depth interviews and documentation studies of regulations, business actors, regulators, medical personnel, and consumers. The research results indicate that consumer protection has not been optimally implemented due to weak oversight, limited resources, and low consumer literacy regarding product legality and safety. The implementation of ISO 9001:2015 is still limited to large-scale businesses, while small businesses do not yet understand the basic principles of quality management. These findings indicate the importance of integrating national legal regulations and international quality standards as a preventive strategy in the consumer protection system. In conclusion, consumer protection in the fast beauty industry requires a holistic legal approach based on regulation, quality, and education. This research contributes to broadening the conceptual framework of consumer protection law and provides a basis for policymakers to formulate more adaptive strategies to the dynamics of the modern cosmetics market. Future research is recommended to expand the geographic scope and use mixed methods to enhance the validity and generalizability of the findings.

Implementation of the Principles of Legal Certainty and the Principles of Justice towards Tax Amnesty II Policy on Voluntary Tax Disclosure Ahmad Zumar Syafiq; Suparnyo
Journal of Law, Politic and Humanities Vol. 5 No. 2 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i2.1309

This research is motivated by the existence of a voluntary tax disclosure policy that creates a gap that is considered unfair between individual taxpayers who are compliant and less compliant. Of course, this has an impact on discrimination and bias between one party for taxpayers. The purpose of this study is to determine the implementation of the principle of legal certainty and the principle of justice for individual taxpayers who participate in the voluntary disclosure programme at the Kudus Regency Tax Office. The research approach is non-doctrinal (socio-legal approach). The data used comes from interviews and documentation. The data is presented in the form of analytical descriptions. The results of the study indicate that the Tax Amnesty policy related to the Voluntary Tax Disclosure Program that has been held at the Kudus Regency Tax Office if analyzed using Hans Kelsen's theory in terms of legal certainty is appropriate, while the analysis of the aspect of justice in the theory of John Rawls and Gustaf Radbrch there is injustice for taxpayers and can cause discrimination. This article contributes to a deeper understanding of the voluntary disclosure programme by exploring the views of taxpayers from the perspective of taxpayers and analysing the implementation of the voluntary disclosure programme.

Legal Protection for Public Accountants in Safeguarding Independence and Objectivity in Financial Statement Audits M saleh; Suparnyo
Journal of Law, Society and Living Norms Vol. 1 No. 2 (2025): December 2025
Publisher : CV. Norma Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66111/w6pcvg60

Public accountants occupy a strategic position in safeguarding the integrity of financial statements, which constitute a critical foundation for economic decision-making by diverse stakeholders. In fulfilling their professional responsibilities, public accountants are expected to consistently uphold the principles of independence and objectivity. However, client pressure, conflicts of interest, and external interference frequently pose significant threats to auditor professionalism and ethical integrity. Accordingly, robust legal protections are essential to ensure that public accountants can perform their duties independently and objectively, free from coercion or undue influence that may compromise ethical standards. This paper seeks to examine the existing legal frameworks that provide protection for public accountants in Indonesia, encompassing statutory regulations, professional codes of ethics, and relevant jurisprudence. Employing a normative juridical research approach, the study emphasizes the critical role of regulatory strengthening and legal enforcement in promoting accountability and integrity within the public accounting profession. The findings indicate that, despite the presence of a legal framework governing the profession, gaps remain in its implementation and in providing substantive protection for auditor independence. In response, this paper offers strategic recommendations aimed at reinforcing legal safeguards and ethical standards within the practice of financial auditing.

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