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All Journal Substantive Justice International Journal of Law Advances in Community Services Research
Aan Aswari
Universitas Muslim Indonesia, Indonesia
Law, Crime, Criminology & Criminal Justice Other

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Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects Aditya Halim Putra; Aan Aswari; Muhammad Ya'rif Arifin; Rina Rina
Susbtantive Justice International Journal of Law Vol 1 No 2 (2018): Substantive Justice International Journal of Law
Publisher : Faculty of Law, Universitas Muslim Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.242 KB) | DOI: 10.33096/substantivejustice.v1i2.16

Abstract

In 2013 the business circle was struck by the new tax rules, namely Government Regulations PP No. 46, 2013 on taxation regulations among UKM (SME’s) / Small Medium Enterprises but the strong allegations issued PP 46 of 2013 is because the potential tax revenue from the sector of UKM has not been explored to the fullest. By the required by the taxpayer related PP. No. 46 of 2013 uses several variables, namely taxes, taxes, taxes and tax benefits. The object of this research is the perpetrators of UKM (SMEs) in Makassar City who do 40 people using quantitative analysis and quantitative analysis. The result of this research indicates that the perception of justice tax has a significant effect as well as the most dominant variable affecting taxpayer compliance, taxability perception has a significant adverse impact on taxpayer compliance, tax perception simplicity has no significant impact, taxpayer's judgment is not valid in testing. The overall coefficient of determination contributes 26.5%.
Sociology of Law Perspectives on Security, Population, and Local Wisdom Issues Syamsuddin Pasamai; Aan Aswari
Susbtantive Justice International Journal of Law Vol 6 No 1 (2023): Substantive Justice International Journal of Law
Publisher : Faculty of Law, Universitas Muslim Indonesia, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56087/substantivejustice.v6i1.215

Abstract

This study aims to provide an overview of governance that always links the interests of society and the State based on the values of the sociology of Law. Therefore, state administrators always pay attention to issues of Security, population, and local wisdom on a country basis. The conceptual study presents this manuscript as an effort to understand how Law is developed and changed along with social and cultural changes. This article explains the basic argument that Pancasila is still the guardian in the development of Law, and it is also proven that there is a development of Law which has a tendency and begins to show detachment from Pancasila values, but in its journey efforts are made to adapt it to Pancasila values in order to reduce the symptoms. Social conflict. Thus concluding that Security, population, and local wisdom are part of influencing the quantity, quality, mobility, and administration of population.
Legal Counseling on Radicalism Muhammad Rinaldy Bima; Aan Aswari
Advances in Community Services Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v3i1.464

Abstract

Purpose: This study aims to explore the increasing vulnerability of young individuals to radicalization and terrorist recruitment, mainly through social media. The study focuses on the lack of awareness among local communities and village officials regarding radicalism and examines preventive measures through legal counseling and digital literacy programs. The research was conducted in Pucak Village, Tompobulu District, and Maros Regency, where concerns about radical influences remain significant. Research Design and Methodology: A qualitative descriptive approach is employed to analyze the patterns of radical recruitment, the role of terrorist networks, and the effectiveness of government surveillance and legal intervention. Data collection includes direct observations, interviews with community members and officials, and documentation of legal awareness initiatives. The study also evaluates digital education strategies aimed at preventing online radicalization. Findings and Discussion: The findings indicate that village officials and the local community have limited knowledge of radicalism, making them vulnerable to indirect involvement in radical activities. Additionally, inadequate digital literacy and ineffective government oversight contribute to the spread of radical ideologies. Collaborative strategies involving law enforcement, cybersecurity agencies, and community engagement are necessary for preventing radical influence. Implications: The study suggests that preemptive and preventive legal counseling combined with enhanced digital literacy can significantly reduce radical influence. Strengthening community awareness programs and law enforcement coordination is crucial in mitigating radicalism in local villages.
Co-Authors Aditya Halim Putra Muhammad Rinaldy Bima Muhammad Ya'rif Arifin Rina Rina Syamsuddin Pasamai