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Journal : Awang Long Law Review

CAUSAL FACTORS AND IMPACTS OF SEXUAL VIOLENCE AGAINST CHILDREN, AND THE URGENCY OF LAW NUMBER 12 OF 2022 (TPKS LAW) FOR VICTIMS Febriliana Basyuni, Aulia; Darmawan, Iwan; Hosnah, Asmak Ul
Awang Long Law Review Vol. 8 No. 2 (2026): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v8i2.1920

Abstract

Sexual violence is a violation of the law involving sexual acts without the victim's consent, whether physical or non-physical, including harassment, sexual exploitation, coercion, and electronic-based violence. Regulations regarding this criminal act are stipulated in Law Number 12 of 2022 concerning Sexual Violence Crimes. Article 4 paragraph (2) states that non-physical actions such as gestures, writing, or words related to a person's body parts or sexual desires can be subject to criminal sanctions as a form of non-physical sexual harassment. This research aims to provide a comprehensive overview of sexual violence crimes and formulate recommendations to promote the optimal implementation and enforcement of the law. This research uses a normative legal method by examining relevant laws and regulations and literature. The research findings indicate that sexual violence is influenced by various complex factors, including gender inequality, patriarchal social norms, a lack of education about sexuality and the law, and a weak law enforcement and victim protection system. This finding confirms the need to strengthen regulations, public education, and protection mechanisms to reduce the number of sexual violence cases and ensure justice for victims.
LEGAL PROTECTION AGAINST CONTINUOUS MONEY LAUNDERING IN THE TAX SECTOR IN INDONESIA Nurfadilah, Ulfah; Darmawan, Iwan
Awang Long Law Review Vol. 8 No. 2 (2026): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v8i2.1943

Abstract

Legal protection against money laundering crimes occurring in the context of taxation in Indonesia. Money laundering involving the tax sector is a serious issue that can disrupt economic stability and national revenue. This study explains the legal framework governing efforts to prevent and combat money laundering, particularly those related to taxation practices, and also identifies weaknesses and challenges in its implementation. The definition of tax crimes includes tax evasion thru forgery committed by individuals or by people working within a legal entity, usually involving collaboration between taxpayers and tax officials for personal gain. Criminal policies related to money laundering in handling tax crimes demonstrate a strong connection between source crimes, such as crimes in the tax sector considered predicate crimes, and money laundering offenses, which can be seen as their derivative. The obstacles and challenges in resolving tax crimes thru the anti-money laundering system are related to weaknesses in the existing evidence system in Indonesian criminal law.