Lorraine Rangga Boro
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JAJAK PENDAPAT TIMOR TIMUR DALAM PERSPEKTIF PERLINDUNGAN HUKUM MASYARAKAT SIPIL PASCA KONVENSI JENEWA 1949 Lorraine Rangga Boro
Masalah-Masalah Hukum Vol 43, No 3 (2014): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.994 KB) | DOI: 10.14710/mmh.43.3.2014.380-388

Abstract

This study aims to determine the dedermination of East Timor in the perspective of the legal protection of civilians after the Geneva Convention of 1949. This study is a normative law. The method used is the approach Statute and Conceptual approach. Results of the study found that First , there is no post- Civil Legal Protection East Timor According to the 1949 Geneva Convention (IV Geneva Convention Concerning the Protection of Civilian Persons in war) . Second , the Indonesian government be held accountable law violations against the self determination of East Timor in 1999
Fiscal Policy Law Reform Based on Distributive Justice to Reduce Economic Disparity and Improve People's Welfare Lorraine Rangga Boro; Riswadi, Riswadi
Greenation International Journal of Law and Social Sciences Vol. 3 No. 4 (2025): (GIJLSS) Greenation International Journal of Law and Social Sciences (December
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v3i4.654

Abstract

Fiscal policy is the main instrument of the state in realizing the goals of the state, including protecting the nation, advancing welfare, and realizing social justice as stipulated in Article 33 paragraph (1) of the 1945 Constitution. One of the important principles in fiscal policy is distributive justice, namely the proportional distribution of burdens and benefits to reduce economic disparities. This study aims to analyze the implementation of distributive justice in Indonesia's fiscal policy and assess the need for legal reform to increase its effectiveness. The method used is normative juridical with an analysis of laws and regulations, including Law Number 17 of 2003 concerning State Finance (Articles 2 and 21), Law Number 7 of 2021 concerning Harmonization of Tax Regulations (Articles 4 and 13), and Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (Articles 5 and 12), as well as the latest State Budget. The results of the study indicate that although the fiscal legal framework has supported equity, its implementation still faces inequality in budget distribution, low tax compliance, and less than optimal fiscal transfer effectiveness. This study recommends reforming fiscal law based on social justice, strengthening progressive taxation, increasing transparency in state financial management, and optimizing fiscal transfers to achieve equitable public welfare.