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Batara Mulia Hasibuan
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Law, Crime, Criminology & Criminal Justice

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Harmonisasi Hukum Tindak Pidana Eksploitasi Seksual Anak Pasca Diratifikasinya Protokol Tambahan Konvensi Hak Anak Ahmad Sofian; Batara Mulia Hasibuan
Nagari Law Review Vol 1 No 1 (2017): Nagari Law Review (NALREV)
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.1.i.1.p.25-32.2017

Abstract

Sexual exploitation of children is a crime that makes children not only as sex objects as well as commercial objects. This terminology comes from an international criminal law instrument, Commercial Sexual Exploitation of Children (CSEC). In the national context, this terminology has not been mentioned in national criminal law, even academic studies on this issue have not been widely practiced. In addition, the crime of child sexual exploitation has not been regulated in a special article. The terminology found is only about child sexual violence, whose meaning is different from child sexual exploitation. Indonesia has ratified the Optional Protocol on Sale of Children, Child Prostitution and Child Pornography (OPSC), it is important to harmonize national laws related to the crime of child sexual exploitation. This research is normative law research, with approach of legislation. This study found that post-ratification of OPSC through Law no. 10 Year 2012, no steps have been taken to harmonize national criminal law related to child sexual exploitation as required in OPSC, so that measures to improve national law and measures to tackle this criminal problem have not been followed in accordance with the standard desired by OPSC. Therefore, it is recommended that the government immediately take steps to transform the current national law of child protection by incorporating aspects of child sexual exploitation as set forth in the OPSC into the R-Criminal Code and in the revision of the Child Protection Act.
Pemberian Insentif Pajak Penghasilan di Bidang Penanaman Modal dalam Perspektif Teori Hukum Batara Mulia Hasibuan
Nagari Law Review Vol 3 No 1 (2019): Nagari Law Review (NALREV)
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.3.i.1.p.104-119.2019

Abstract

Tax has an important role in the governance of the state, including Indonesia which relies on tax revenues, to accelerate the creation of public welfare and the achievement of state objectives, as stated in the Preamble of the 1945 Constitution. Article 23 A The 1945 Constitution clearly determines taxes and other levies are regulated by law. The very foundation of this constitution must be interpreted legally that tax collection must be based on sound legal principles. The principle of the tax law must be based on fairness and equity in carrying the tax burden in accordance with the ability of the people. To increas the collecting of tax, the government applies policy such as through the provision of tax incentive facilities. This tax incentive is expected to be a concern for investors to make investments in Indonesia. The provision of tax incentive facilities in the context of investment needs to be reviewed in the perspective of legal theory, especially in terms of justice and its usefulness in the development of investment and the achievement of people's welfare. The method in this study uses the normative juridical method, using the statutory approach. The provision of income tax incentives in the investment sector is an embodiment of investment facilities, which is one of the factors that influence the growth and interest of foreign investors in investment in Indonesia. In the perspective of legal theory, the provision of this income tax incentive, which is regulated in the law, both the Income Tax Act and the Investment Act, which was formed by the authorized body for that, especially from the theory of utilitarianism and positive legal order must be guided by hierarchically in grundnorm (basic norm).
Co-Authors Ahmad Sofian Ali Djamhuri