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All Journal DE JURE JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ilomata International Journal of Social Science International Journal of Community Service Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Journal of Law, Poliitic and Humanities SENTRI: Jurnal Riset Ilmiah International Journal of Science and Environment Journal of Mandalika Literature Jurnal Ilmu Hukum Wijaya Putra Jurnal Stunting Pesisir dan Aplikasinya Indonesian Journal of Education
Ani Purwati, Ani
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Strategi Penegakan Hukum Penggelapan Pajak Korporasi melalui Offshore Finance dan Tax Haven Muttaqien, Firman; Purwati, Ani
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4449

Abstract

The utilization of offshore finance and tax haven jurisdictions by multinational corporations poses a serious threat to Indonesia’s fiscal sovereignty, as it facilitates cross-border tax evasion and illicit financial flows. This study examines the mechanisms underlying such practices and formulates law enforcement strategies aligned with international best practices. Using a normative juridical method with legislative and comparative approaches, the research integrates Corporate Criminal Liability Theory, John Rawls’ Theory of Justice, and Legal Effectiveness Theory as its analytical framework. The findings identify weaknesses in corporate criminal sanctions, low transparency of beneficial ownership, and suboptimal use of the Automatic Exchange of Information (AEoI). Recommendations include strengthening domestic regulations, enforcing corporate criminal liability, enhancing beneficial ownership disclosure, leveraging AI-based audit technology, and harmonizing with OECD BEPS and FATF recommendations. A comprehensive and adaptive law enforcement strategy is essential to curb cross-border tax evasion and uphold the principles of tax justice in Indonesia.
Pajak, Transparansi, dan Tindak Pidana Ekonomi Lintas Negara: Implikasi Penggelapan Pajak bagi Kedaulatan Fiskal Negara Berkembang Samudra, Awang; Purwati, Ani
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4451

Abstract

Tax evasion, as a form of cross-border economic crime, has become increasingly complex in the era of globalization. Developing countries are the most disadvantaged, as multinational corporations exploit loopholes in international tax regulations and the lack of financial transparency. This article aims to examine the implications of tax evasion on the fiscal sovereignty of developing nations using a normative juridical approach and literature review. The discussion focuses on the importance of international cooperation, tax system reform, and the implementation of transparency principles as key measures to prevent transnational economic crimes. The findings indicate that, without comprehensive national regulatory reform and active participation in international tax agreements, developing countries will continue to suffer from significant revenue losses. Addressing these challenges requires coordinated efforts between governments, international organizations, and the private sector to build a more just and accountable global tax system that protects the fiscal interests of developing economies.
The Principle of Beneficence of Doctor-Patient Communication Regarding the Implementation of the Hospital Code of Ethics in Health Services Purwati, Ani; Ruslita, Gita
Journal of Law, Politic and Humanities Vol. 5 No. 6 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i6.1867

Abstract

The principle of beneficence as the main ethical basis in medical practice plays an important role in building communication between doctors and patients according to the hospital code of ethics. This article carefully analyzes how beneficence plays a role as an ethical obligation as well as a legal norm in the provision of health services. Based on normative legal analysis and a cross-disciplinary approach, the discussion shows the obligation of doctors to prioritize patient welfare, not only through clinical actions, but also through honest, empathetic communication, and based on informed consent. In the Indonesian context, which is characterized by social and cultural diversity and changes in digital health services, the implementation of beneficence must be able to overcome structural and ethical challenges. This study also describes how hospital-oriented ethical governance, such as the Hospital Ethics and Law Committee, can implement the principle of beneficence to avoid malpractice and strengthen public trust in health institutions. The latest empirical data and international policy frameworks such as the Universal Declaration of Bioethics and Human Rights from UNESCO, this article suggests a model of ethical communication as an important element of justice in health services. Finally, beneficence must be institutionalized not only as a personal contribution, but also as a systematic standard that ensures fair, empowering, and rights-based patient care.
Kejahatan Ekonomi Berbasis Digital: Strategi Harmonisasi Regulasi Internasional dalam Menanggulangi Tindak Pidana Keuangan Global Moraza, Gitra; Purwati, Ani; Anam, Saiful
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 6 No. 1 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v6i1.6272

Abstract

Era digital telah mengubah secara fundamental lanskap ekonomi global, termasuk dimensi kejahatan keuangan yang kini memanfaatkan teknologi digital sebagai sarana utama. Kejahatan ekonomi berbasis digital ditandai oleh anonimitas pelaku, kecepatan transaksi, dan sifat lintas yurisdiksi yang menghambat efektivitas penegakan hukum nasional. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, perbandingan, dan konseptual untuk menganalisis strategi harmonisasi regulasi internasional dalam menanggulangi tindak pidana keuangan global. Instrumen hukum internasional seperti United Nations Convention against Transnational Organized Crime (UNTOC), United Nations Convention against Corruption (UNCAC), dan rekomendasi Financial Action Task Force (FATF) dievaluasi efektivitasnya dalam menghadapi tantangan kejahatan ekonomi digital. Hasil penelitian menunjukkan bahwa meskipun telah ada kerangka hukum global, disparitas regulasi, kesenjangan kapasitas teknis, dan lemahnya komitmen politik masih menjadi kendala utama. Penelitian ini merekomendasikan model pengaturan internasional yang mengintegrasikan harmonisasi hukum, mekanisme kerja sama teknis real-time, dan adaptasi regulasi yang berkelanjutan untuk memperkuat integritas sistem keuangan global.
Perdagangan Internasional sebagai Jalur Kejahatan Ekonomi Korporasi: Studi Regional Asia Pasifik dalam Perspektif Hukum Transnasional Prameswari, Regita Widya; Purwati, Ani; Anam, Saiful
Jurnal Ilmu Hukum, Humaniora dan Politik Vol. 6 No. 1 (2025): (JIHHP) Jurnal Ilmu Hukum, Humaniora dan Politik
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jihhp.v6i1.6273

Abstract

Perdagangan internasional di kawasan Asia Pasifik telah berkembang pesat sebagai motor pertumbuhan ekonomi regional. Namun, di balik arus barang dan modal yang semakin terbuka, terdapat celah hukum yang dimanfaatkan oleh entitas korporasi untuk melakukan berbagai bentuk kejahatan ekonomi lintas batas. Studi ini menelaah bagaimana perdagangan internasional berpotensi menjadi jalur bagi korporasi untuk melakukan praktik ilegal seperti penghindaran pajak, pencucian uang, penyelundupan, hingga manipulasi harga transfer, dengan menggunakan skema sah yang berlindung di balik perjanjian dagang dan kelemahan sistem hukum nasional. Pendekatan yang digunakan adalah yuridis-normatif dengan metode kualitatif dan studi komparatif terhadap regulasi regional serta instrumen Hukum transnasional, seperti Konvensi PBB tentang Kejahatan Terorganisir Transnasional (UNTOC) dan OECD Guidelines for Multinational Enterprises. Analisis difokuskan pada ketidakseimbangan antara kepentingan liberalisasi ekonomi dan kapasitas negara dalam menegakkan akuntabilitas korporasi. Hasil studi menunjukkan bahwa korporasi multinasional kerap mengeksploitasi perbedaan yurisdiksi hukum dan lemahnya koordinasi antarnegara, sehingga hukum domestik tidak mampu menjangkau kompleksitas kejahatan ekonomi lintas batas. Oleh karena itu, dibutuhkan penguatan kerangka hukum transnasional dan pembentukan mekanisme hukum regional yang lebih mengikat di kawasan Asia Pasifik, guna mencegah fragmentasi hukum dan menutup celah penyalahgunaan oleh entitas korporasi.
EFEKTIVITAS RED NOTICE INTERPOL DALAM PENINDAKAN PENCUCIAN UANG OLEH KORPORASI GLOBAL: ANALISIS YURIDIS DAN DIPLOMASI PENEGAKAN Sinambela, Kabet Neko; Purwati, Ani; Marina, Liza
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 2 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i2.715

Abstract

Law enforcement against perpetrators of transnational economic crimes faces serious challenges in the era of globalization, particularly concerning the escape of suspects or convicts abroad. Interpol, as an international police organization, plays a vital role in assisting national authorities through the Red Notice mechanism—a request to member states to locate and provisionally arrest a fugitive based on a request for extradition or legal proceedings. However, in practice, the effectiveness of Red Notices is often questioned due to legal loopholes, lack of harmonization in national regulations, and instances of misuse for political purposes. This study aims to examine the role of Interpol and Red Notices in handling fugitives of economic crimes, identify inherent legal weaknesses, and formulate reform recommendations to enhance the effectiveness and accountability of the national legal system. The methodology used is a normative legal approach combined with case study, statutory, and doctrinal analysis—specifically reviewing the Djoko Tjandra case as a representative example of legal and institutional issues. The analysis reveals that Indonesia requires stronger regulation and inter-agency coordination to ensure the use of Red Notices aligns with the principles of due process of law and does not violate the principle of non-refoulement. The recommendations proposed include the need to establish a more explicit legal framework for the implementation of Red Notices, enhance transparency in their issuance and withdrawal, and strengthen bilateral cooperation within the extradition framework. Through such reforms, Indonesia’s legal system is expected to become more responsive in addressing the challenges of global economic crime.
Community Intervention Program Of Sukajaya Village, Sumedang Regency Towards Participatory-Based Online Gambling Prevention Purwati, Ani; Heru Santosa, Cakra; Erwin, Rahmi; Isranti, Bita
International Journal Of Community Service Vol. 5 No. 2 (2025): May 2025 (Indonesia - Malaysia - Timor-Leste)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i2.837

Abstract

Online gambling has become a complex social problem in Sukajaya Village, Sumedang, with negative impacts on the economy, mental health, and social stability of the community. Laws and regulations related to online gambling, such as Law Number 19 of 2016 concerning Information and Electronic Transactions (ITE) and the Criminal Code, regulate the prohibition and sanctions against gambling practices. The percentage between ideal norms in regulations and the implementation of reality is still a challenge in prevention and handling efforts. This study aims to develop a participatory-based intervention program in dealing with online gambling behavior through the involvement of the community, village government, and NGOs. The discussion includes identification of causal factors, evaluation of regulatory effectiveness, and design of community-based prevention strategies. The intervention program to suppress online gambling behavior in Sukajaya Village uses a participatory-based approach in the form of educational workshops, legal counseling, and the formation of support groups for affected individuals. The expected results of this study are increased public awareness of the dangers of online gambling, the formation of social support mechanisms, and policy recommendations that are more adaptive to community needs. This study contributes to building effective intervention strategies to create a healthier social environment free from the influence of online gambling. The methods used include workshops, legal counseling, and the formation of support groups for individuals affected by online gambling. In addition, this study explores existing legal regulations related to online gambling to provide a clear framework for prevention efforts. The results of this program are expected to increase public awareness of the dangers of online gambling, strengthen social solidarity, and provide support for individuals experiencing addiction problems. This study is important as a preventive effort in building a healthier and more productive society.
Rekonstruksi Ekonomi Politik Komunikasi Media Baru Era Digital: Dominasi Google dan Meta dalam Periklanan Digital Purwati, Ani; Rusadi, Udi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 1 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss1pp218-229

Abstract

Penelitian ini bertujuan untuk menganalisis dan merekonstruksi pemahaman tentang Ekonomi Politik Komunikasi (EPK) dalam konteks media baru di era digital, dengan fokus pada dominasi Google dan Meta dalam iklan digital. Menggunakan pendekatan kualitatif dan paradigma kritis, dengan metode tinjauan pustaka, penelitian ini mengkaji berbagai sumber teoretis, data sekunder, dan studi-studi sebelumnya untuk mengeksplorasi bagaimana Google dan Meta memanfaatkan data pengguna melalui platform mereka, seperti Google Search, YouTube, Instagram, dan Facebook, untuk mendominasi pasar iklan digital. Penelitian ini juga berusaha menjelaskan bagaimana kapitalisme pengawasan digunakan oleh kedua perusahaan tersebut untuk mengkomodifikasi data pengguna, memperkuat kekuatan ekonomi, dan menciptakan struktur pasar yang terpusat. Hasil penelitian menunjukkan bahwa Google dan Meta telah berhasil menjadikan data pengguna sebagai komoditas utama yang mendukung model bisnis berbasis algoritma dan iklan yang sangat terarah. Dominasi ini tidak hanya meningkatkan keuntungan tetapi juga memperburuk ketimpangan sosial dengan mengurangi keberagaman informasi dan memanipulasi perilaku pengguna. Meskipun regulasi seperti GDPR dan kebijakan antitrust telah diterapkan, regulasi yang ada sering kali gagal membatasi kekuatan berlebihan dari kedua perusahaan tersebut. Kesimpulan utama dari penelitian ini adalah bahwa EPK menyediakan kerangka analisis yang relevan untuk memahami dominasi Google dan Meta, serta dampaknya terhadap pasar dan konsumen, sekaligus menyoroti urgensi adanya kebijakan yang lebih kuat untuk menciptakan pasar media digital yang lebih adil dan merata bagi semua pihak. Penelitian ini merekomendasikan penguatan kebijakan publik untuk melindungi hak-hak pengguna, mendorong transparansi algoritma, dan memastikan persaingan yang lebih sehat dalam pasar iklan digital
Integrated Itsbat Nikah Services for Indonesian Migrant Workers Cross-Border Community Service Program at the Consulate General of the Republic of Indonesia Kuching, Malaysia Purwati, Ani; Ruslita, Gita; Yulia, Aris; Marina, Liza; Chariyah Batubara, Siti
International Journal Of Community Service Vol. 6 No. 1 (2026): February 2026 (Indonesia - Timor Leste)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i1.960

Abstract

Indonesian Migrant Workers (Pekerja Migran Indonesia-PMI) constitute a vulnerable population that frequently encounters family-law problems, particularly marriages that are religiously valid but not formally registered. From a legal standpoint, marriage registration is mandatory as an instrument to ensure legal certainty and family protection. In practice, however, many PMI marriages abroad remain unregistered due to limited access to legal information, cross-border administrative barriers, institutional fragmentation, and jurisdictional differences. This situation creates legal uncertainty regarding the status of spouses and children, obstructing the fulfillment of civil rights, access to public services, and family-law protections, thus undermining the state’s mandate to protect PMI and their families. This cross-border Community Service Program (Pengabdian kepada Masyarakat-PKM) aims to bridge the gap between legal norms and lived realities through an integrated itsbat nikah (judicial marriage validation) service model implemented in Kuching, Malaysia. The program employs a socio-legal approach using a participatory community-engagement design combined with applied doctrinal legal research. Data were collected through regulatory review, field observation, limited interviews with PMI and stakeholders, and administrative and legal assistance. Qualitative analysis connected the regulatory framework of marriage, civil registration, and migrant-worker protection with legal service delivery and the social impacts experienced by migrant families. The program’s outcomes indicate that an integrated itsbat nikah model enhances legal certainty for PMI families through judicial validation of marriage and the integration of legal documentation into civil registration processes. The program recommends strengthening cross-border integrated legal services and updating technical policies to better address the structural vulnerabilities of PMI as part of broader efforts to expand access to justice.
Strengthening Customary Village Law and Transcendental Communication in the Terunyan Burial Tradition: A Community Engagement Approach in Bali Purwati, Ani; Ruslita, Gita; Yulia, Aris; Chariyah Batubara, Siti; Herlina Mujaswati, Euis
International Journal Of Community Service Vol. 6 No. 1 (2026): February 2026 (Indonesia - Timor Leste)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i1.961

Abstract

The mepasah burial tradition practiced by the Bali Aga community in Terunyan Village, Bali, represents a distinctive form of local wisdom in treating the deceased through open-air placement without burial or cremation. This tradition is grounded in customary village law (awig-awig) and sustained through transcendental communication that constructs symbolic relationships between humans, ancestors, nature, and the local cosmological order. In contemporary social developments, the continuity of the mepasah tradition faces increasingly complex socio-legal challenges, including the declining internalization of awig-awig values among younger generations, the emergence of social friction due to differing interpretations of customary norms, and unequal relations between indigenous communities and external actors, particularly the tourism sector and state institutions. These challenges are exacerbated by the limited operationalization of formal recognition of customary village law within public policy practices, resulting in the marginalization of customary norms when confronted with positivist-oriented health and environmental regulations. This Community Engagement Program (Pengabdian kepada Masyarakat/PKM) focuses on strengthening the customary law of Terunyan Village by positioning transcendental communication as a source of normative and cultural legitimacy in the implementation of burial traditions. The program employs a participatory socio-legal approach through the review of awig-awig, participant observation, focus group discussions (FGDs), and in-depth interviews with customary leaders and community members, in line with the constitutional recognition of indigenous communities under Article 18B paragraph (2) of the 1945 Constitution of the Republic of Indonesia and the recognition of customary villages under Law Number 6 of 2014 on Villages. The novelty of this program lies in the design of a customary law strengthening model that integrates transcendental communication as a mediating mechanism between customary norms, the state legal framework, and external tourism pressures. The implementation results demonstrate increased collective legal awareness, strengthened social legitimacy of customary village law, and the formation of transcendental communication patterns that function as mechanisms for social conflict resolution and strategies for customary preservation. These findings affirm that the sustainability of local traditions in Bali requires a harmonious integration of customary law, community social dynamics, and transcendental communication as the foundation of equitable customary village governance.
Co-Authors Alexander Seran Arief Syahrul Alam Aris Yulia, Aris Chariyah Batubara, Siti Delima Kiska, Nurul Djunarjanto, Arief Agus Erwin, Rahmi Farina Gandryani Herlina Mujaswati, Euis Heru Santosa, Cakra Ikhssani, Agung Isranti, Bita Khoni'ah, Nurul Liza Marina Mansur, Suraya Marlinda Irwanti, Marlinda Moraza, Gitra Muttaqien, Firman N, Yennizar Nafiah Ariyani, Nafiah Novi Susanti Nur Yanti, Nur Prameswari, Regita Widya Pribadi, Hendra Ponggo Ruslita, Gita Saiful Anam Samudra, Awang Sinambela, Kabet Neko Transnasional, Andriana Udi Rusadi Widaningsih, Titi