Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Administrative and Environmental Law Review Contrarius
Paul Atagamen Aidonojie
Edo State University Uzairue, Edo State
Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria Paul Atagamen Aidonojie
Administrative and Environmental Law Review Vol. 4 No. 1 (2023)
Publisher : Fakultas Hukum Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/aelr.v4i1.2822

Abstract

In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybrid research methodology in exploring the process of localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy. In order to curb tax evasion and avoidance and generate more revenue in Edo State. The study, therefore, found that there is a high level of tax evasion and avoidance and that localizing the VAIDS policy will help curtail incidences of tax evasion and avoidance. It was, therefore, recommended and concluded that localizing the voluntary asset and income declaration scheme in Edo State will be an appropriate tax tool for curbing tax evasion and avoidance and improving internally generated revenue.
Restorative Justice as a Policy Approach to Traffic Crime Resolution in Indonesia Ketut Sukewati Lanang Putra Perbawa; Paul Atagamen Aidonojie
Contrarius Vol. 1 No. 1 (2025): Contrarius
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/contrarius.v1i1.82

Abstract

Traffic crimes in Indonesia have shown a consistent increase, often leading to material damage, physical injury, and loss of life. The conventional criminal justice system, which predominantly emphasizes retributive punishment, has proven insufficient in addressing the underlying causes of traffic offenses and in delivering substantive justice for both victims and offenders. In light of these challenges, restorative justice offers a promising alternative approach that prioritizes reconciliation, offender accountability, and the restoration of social harmony. This research aims to examine the urgency and feasibility of adopting restorative justice as a policy framework for resolving traffic crimes in Indonesia. Employing normative legal research methods, the study is based on secondary data derived from statutory regulations, legal literature, and doctrinal analysis. The results indicate that Indonesian traffic law does not yet explicitly incorporate restorative justice principles, despite their proven effectiveness in other jurisdictions for handling minor and non-violent offenses. Practices such as mediation and victim-offender dialogue have demonstrated success in reducing recidivism and enhancing victim satisfaction. The study concludes that integrating restorative justice into traffic crime resolution could reduce case backlogs, restore community trust in the legal system, and promote a more compassionate, efficient approach to justice. Comprehensive legal reform and institutional readiness are essential for effective implementation.
Co-Authors Ketut Sukewati Lanang Putra Perbawa