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All Journal Transmisi: Jurnal Ilmiah Teknik Elektro Mimbar Keadilan Jurnal Ilmiah Dinamika Rekayasa (DINAREK) Humani (Hukum dan Masyarakat Madani) JURNAL ILMIAH ADVOKASI Jurnal Ilmu Hukum KYADIREN Jurnal Darma Agung Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Journal of Correctional Issues (JCI) RENATA Jurnal Pengabdian Masyarakat Kita Semua Riwayat: Educational Journal of History and Humanities
Arief Wisnu Wardhana, Arief Wisnu
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Problems in the Implementation of the Collection of Land and Building Acquisition Fees in the Process of Buying and Selling Land and Buildings in Lahat District Andriani*, Shelvita; Wardhana, Arief Wisnu; Holijah, Holijah; Mahfuz, Abdul Latif
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.34552

Abstract

This paper examines Taxes, as a vital instrument of government, play a central role in revenue collection for public financing. The Tax on Acquisition of Rights on Land and Building (BPHTB) in Lahat Regency, which is regulated by Regional Regulation No. 3/2011, often experiences obstacles in its implementation and collection, especially for taxpayers. This research examines the obstacles in the collection of BPHTB, particularly in land and building sale and purchase transactions in Lahat Regency, using empirical legal research methodology and qualitative analysis. The main obstacles found are the dishonesty of taxpayers in recording transaction values, the lack of public awareness of taxation, the stability of the Tax Object Value (NJOP), and the lack of information on BPHTB payment procedures. This study suggests the need for increased socialization and law enforcement to optimize revenue from BPHTB and increase taxpayer compliance.
Exploring the Justice Paradox in Clemency for Narcotics Convicts: A Case Study of Banyuasin Class IIB Prison Nikmatulo, Dodis; Achmad, Ruben; Wardhana, Arief Wisnu
Mimbar Keadilan Vol. 18 No. 2 (2025): Agustus 2025
Publisher : Faculty of Law, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/mk.v18i2.13055

Abstract

The granting of clemency as a presidential prerogative within the Indonesian legal system has sparked considerable debate, particularly when applied to narcotics offenders classified as perpetrators of hard crimes. This study examines the case of Muhammad Aldin Purwanto, a narcotics convict who was granted clemency in the form of sentence reduction, despite having previously been sentenced to seven years' imprisonment for acting as an intermediary in the sale of a Schedule I narcotic substance. Clemency was granted on the grounds of good behavior and his role as the primary breadwinner for his family. This research aims to analyze the granting of clemency within the framework of justice, employing a normative juridical method with both conceptual and case study approaches. The study reveals a tension between the principle of retributive justice, which demands proportionate punishment for criminal acts, and the restorative justice approach, which emphasizes offender rehabilitation. The clemency granted in this case presents both a moral and legal dilemma, as it may be interpreted as a denial of retributive justice and a dilution of the meaning of criminal responsibility. The findings suggest that the absence of clear parameters for granting clemency creates vulnerabilities to policy deviation, potentially undermining the legitimacy of the criminal justice system itself. Therefore, a reformulation of clemency policy is necessary through clearer legal regulation, grounded in justice-based principles. Clemency should be guided by rational, objective, and balanced legal considerations that weigh both the rights of the convict and the public sense of justice.
Co-Authors Afianto, Vicky Agung Mubyarto Andriani*, Shelvita Daru Tri Nugroho Elfaiz, Fariz Holijah Holijah Imron Rosyadi Kasra, Helwan Mahfuz, Abdul Latif Nikmatulo, Dodis Nugorho, Daru Tri Nugraha, Abyan Okpriaanti , Reni Pettanasse, Ismail Priswanto Priswanto, Priswanto Purnomo, Widhiatmoko Herry Ruben Achmad Sandika, Arabin Sastro, Harmonis Wahyumi, Aida Winasis Winasis Winata, Rahmat Raka Zahri, Saiuddin Zainuddin, Cholidi Zulistian, Adi