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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum International Asia Of Law and Money Laundering (IAML) Legalpreneur Journal
Rilawadi Sahputra
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Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Legal Compliance Of Taxpayers In Medan Against Voluntary Disclosure Program Jenny Jenny; Rilawadi Sahputra; Syariful Azmi
International Asia Of Law and Money Laundering (IAML) Vol. 2 No. 2 (2023): International Asia Of Law and Money Laundering (IAML)
Publisher : International Asia Of Law and Money Laundering

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.868 KB) | DOI: 10.59712/iaml.v2i2.59

Abstract

This voluntary disclosure Program aims to improve taxpayer compliance by voluntarily disclosing tax-related information. This Program provides an opportunity for taxpayers to avoid sanctions and fines and obtain legal certainty. However, the success of this program is influenced by the understanding of taxpayers, supervision, law enforcement, and quality of service of tax authorities. To improve compliance, there needs to be more effective socialization, stricter law enforcement, better service, and periodic program evaluation. It requires intensive and coordinated efforts from the government, law enforcement officials, and the public to achieve higher levels of compliance and increase state revenue from the tax sector.
Violent Crime Resulting In Serious Injury In Positive Law Rilawadi Sahputra
Legalpreneur Journal Volume 1, No. 2 April 2023
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/lpj.v1i2.3135

Abstract

This study aims to determine, assess, and analyze the rights of child victims of acts criminal persecution resulting in serious injury in Indonesia. Research methods used in this study is a normative legal research that is prescriptive. Research approach used is the law related to the legal protection of children who become victims of criminal acts of persecution that resulted in serious injuries such as The Book Of Law Criminal law, Child Protection Act, witness and Victim Protection Act, Law on juvenile criminal justice system and the Code of Criminal Procedure. Types the data used are primary data and secondary data. Data collection techniques using library study techniques. Data analysis used is a deductive analysis technique. This research concluded that the rights of children victims of abuse resulting in serious injury provided for in the Child Protection Act, The Witness and Victim Protection Act, and the juvenile justice system. But the implementation of protection of rights- rights of child victims of abuse that resulted in serious injury is still not optimal especially in the case of prosecution for damages due to criminal acts experienced by children.
COMPARISON OF RAPE IN INDONESIAN POSITIVE LAW, ISLAMIC LAW AND SOUTH KOREAN LAW Sitompul, Mhd. Nasir; Iskandar Muda Sipayung; Aisyah; Rilawadi Sahputra; Dody Safnul
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4225

Abstract

This paper initiated the study of Comparative Law in criminal rape. The crime of rape is a crime as a violation of human rights. Rape is a form of crime that causes loss and anxiety in the community, rape often occurs but is always difficult to prosecute because one of them is the reluctance of victims to report it, this is because there is still a culture of shame attached to the community. Each country has its own atauran in handling and tackling rape cases that occur in the country. In making a legal comparison, of course, what is interesting to compare is the comparison with other countries that adhere to the civil law legal system and other countries that adhere to the common law system. This study uses normative research methods with legislation and conceptual approach. There are similarities and differences in the criminal regulation of rape in positive law in Indonesia , Islamic law and statutory rape in South Korea. The similarities lie in: first, the arrangements regarding rape by force or threat of violence; Second, The Rape of minors. While the differences that can be compared are: 1) rape of disability; 2) the element of consent; 3) length of punishment; 4) the object of Rape; 5) Blood rape; and 6) rape in marriage (marital rape).
Co-Authors Aisyah Dody Safnul Iskandar Muda Sipayung Jenny Jenny Sitompul, Mhd. Nasir Syariful Azmi