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TINJAUAN YURIDIS TINDAK PIDANA PENYALAHGUNAAN NARKOTIKA OLEH ANAK DI INDONESIA Budi Handayani; Samuji Samuji
JURNAL LEGISIA Vol 14 No 1 (2022): Ilmu Hukum dan Sosial
Publisher : Fakultas Hukum dan Sosial Universitas Sunan Giri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.27 KB) | DOI: 10.58350/leg.v14i1.171

Abstract

The growth and development of a nation in the future is largely determined by the quality of children as their younger generation. Therefore the state deserves to provide special coaching and protection to guarantee its physical, mental and social growth and development. To carry out the guidance and provision of protection, support is needed both regarding institutions and legal tools that are more stable and adequate. Children who commit criminal acts should be treated humanely in the best interests of the child, meaning that children who face the law should be sentenced to imprisonment as a last resort. Indonesia already has rules to protect, prosper and fulfill the rights of children, including Law Number 4 of 1979 concerning Child Welfare, Law Number 11 of 2012 concerning Children's Courts and Law Number 35 of 2014 concerning Child Protection. But it does not seem to be enough to bring about a significant change in the fate of children in conflict with the law, and what is expected in reality often cannot be carried out properly because the judge's ruling is more punitive in nature to the detriment of the child himself. Therefore, the system of punishment of children facing the law should pay attention to the interests of children and in accordance with the standards of values and treatment of a number of national and international instruments that apply to children. All these instruments of international law and national legal instruments are intended to provide guarantees of the protection of the rights of the child. Diversion and the concept of Restorative justice need to be considered in handling children's cases. This concept involves all parties in order to improve the child's morale so that the child no longer repeats his actions but the child does not feel like a patient so that it affects the child's mental development. An educational sentencing system should be a priority for judges in passing judgments. Putting a child in prison is always a last resort and with the shortest possible time frame. Placing children in institutions that have better social benefits and functions and improvements for the child, but it is hoped that these institutions can provide special care, protection, education and skills of an educational nature so that they can be useful with the aim of helping them play socially constructive and productive roles in society.
Kesadaran Wajib Pajak, Kualitas Pelayanan, dan E-Tax terhadap Kepatuhan Pada Kantor Pelayanan Pajak Sukomanunggal Budi Handayani; Siti Nur Halizah; Didit Darmawan; Ella Anastasya Sinambela; Rahayu Mardikaningsih
TIN: Terapan Informatika Nusantara Vol 3 No 2 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v3i2.1797

Abstract

Saat ini, kemajuan digital pada dunia bisnis menyebabkan beragam perkembangan hingga menjangkau pasar yang sangat luas. Kini sama halnya pada pembayaran wajib pajak yang dapat diproses secara digital. Pada riset ini bertujuan untuk mengetahui secara signifikan kesadaran wajib pajak, kualitas pelayanan, e-tax terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal. Untuk menguji riset ini, peneliti mengumpulkan data survei 94 responden dan menggunakan random sampling serta teknik analisis regresi linear berganda. Hasil riset mengonfirmasi bahwa kesadaran wajib pajak memiliki pengaruh yang signifikan terhadap kepatuhan waib pajak pada kantor pelayanan pajak sukomanunggal. Selanjutnya kualitas pelayanan berpengaruh signifikan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal. Sementara itu e-tax juga berpengaruh signifikan terhadap kepatuhan wajib pajak pada kantor pelayanan pajak sukomanunggal.