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All Journal Jurnal Daulat Hukum JOURNAL SCIENTIFIC OF MANDALIKA (JSM) ARRUS Journal of Social Sciences and Humanities Arus Jurnal Sosial dan Humaniora International Journal of Science and Society (IJSOC) Journal Of Law Sciences (Legisci) Almufi Jurnal Sosial dan Humaniora Jurnal Cinta Nusantara
Malemna Sura Anabertha Sembiring
Universitas Esa Unggul, Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Legal Analysis of the Principle of Legal Certainty in Tax Collection and Settlement in Indonesia Hendy; Kanthika, I Made; Saragih, Horadin; Sembiring, Malemna Sura Anabertha
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1606

Abstract

Taxation is a fundamental source of state revenue and plays a crucial role in supporting national development. Consequently, tax collection must be based on legal principles that ensure justice, efficiency, and legal certainty. In practice, tax disputes frequently arise due to differences in the interpretation and application of tax regulations, as well as issues related to dispute resolution mechanisms. This study examines the implementation of the principle of legal certainty within Indonesia’s tax collection system and tax dispute resolution framework, and evaluates the extent to which tax legislation provides legal protection for both taxpayers and tax authorities. The research focuses on a tax dispute between PT MSJ (Mitra Sinar Sejahtera) and the Directorate General of Taxes concerning the issuance of a Tax Collection Letter. Using a normative juridical research method, this study analyzes relevant tax laws and regulations, legal doctrines, and court decisions. The findings indicate that Indonesia’s tax collection and dispute resolution systems are formally grounded in the principle of legal certainty. Practical challenges persist, particularly inconsistencies in legal interpretation and discrepancies between statutory provisions and administrative practices, which may lead to tax disputes and weaken taxpayer confidence in the national tax system. Strengthening legal certainty in taxation requires regulatory harmonization, improved transparency in tax governance, and consistent law enforcement to ensure a fair and predictable tax system.
Criminal Liability of a Juvenile Offender in Sexual Violence Resulting in Reproductive Organ Injury to the Victim Berliansari, Novia Safitri; Kantikha, I Made; Markoni; Sembiring, Malemna Sura Anabertha
International Journal of Science and Society Vol 8 No 1 (2026): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v8i1.1626

Abstract

This study examines juvenile criminal liability and judicial reasoning in Decision No. 12/Pid.Sus-Anak/2025/PN Sbw through the lens of proportional justice. Employing normative (doctrinal) legal research, the study applies statutory, conceptual, and case approaches by analyzing the applicable legal framework on juvenile justice and sexual violence, relevant criminal law doctrines on liability and causation, and the structure of the court’s reasoning. The findings show that the elements of criminal liability were established covering the actus reus, mens rea, accountability, and the causal nexus between the conduct and the victim’s injury, and yet the sentencing rationale largely centered on the offender’s status as a child under the Juvenile Criminal Justice System Act. As a result, the judgment did not sufficiently articulate the victim’s severe reproductive harm as a decisive aggravating factor for proportional sentencing. This study argues for more robust and transparent judicial reasoning that integrates juvenile justice principles with victim-protection mandates, including a harmonized reading of the juvenile justice regime and the sexual violence legal framework, to secure a substantively fair balance between child protection and victims’ rights.
Co-Authors Annisa Fitria Berliansari, Novia Safitri ega shintia putri Helvis, Helvis Hendy Horadin Saragih I Made Kanthika I Made Kantika I Made Kantikha Kantika, I Made Kantikha, I Made Kusmiharsono, Didik Mario Marco Leaniel Markoni Markoni Markoni Murtantyo Hutomo, Hery Nardiman Nazah, Farida Nurun Rachman, Novita Ayu Nafisa Septiana Agri, Siska Sibarani, Paulus Ramotan Sukarman Wirawan, Ardy Yofferson, Yofferson