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All Journal JHR (Jurnal Hukum Replik) Jurnal Magister Ilmu Hukum : Hukum dan Kesejahteraan
Aries Machmud
Universtitas Al Azhar Indonesia
Law, Crime, Criminology & Criminal Justice

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CORPORATE SOSIAL RESPONSIBILITY DALAM PERUNDANGAN DI INDONESIA DAN DAMPAKNYA TERHADAP PERPAJAKAN Suparji Suparji; Aries Machmud
Jurnal Magister Ilmu Hukum Vol 2, No 2 (2017)
Publisher : Program Studi Magister Ilmu Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jmih.v2i2.741

Abstract

Abstrak-CSR merupakan kewajiban yang diamanatkan oleh peraturan dan perundang undangan namun demikian dalam pelaksanaanya belum semuanya menjalankan peraturan tersebut, mengingat ada anggapan bahwa kewajiban ini membebani perusahaan selain dari pungutan perpajakan. Untuk itu agar perusahaan atau persereoan dapat menjalankan amanat UUPT No. 40 tahun 2007 dan peraturan lainnya, untuk tidak membebani perusahaan dalam menjalankan kewajiban tersebut maka pemeritah mengeluarkan peraturan pemerintah No. 93 Tahun 2010, sehingga pengeluaran CSR dalam lima kategori di atas dapat dikurangkan dalam pembayaran pajak.Kata Kunci: CSR, Peraturan, Pajak
The Legal Psychology Approach in Handling Juvenile Delinquency (An Analysis of the Causes of Legal Violations Among Juvenile Offenders at the Cileungsi Social Institution) Ulwan, Muhamad; Fuad, Fokky; Machmud, Aries
Jurnal Hukum Replik Vol 13, No 1 (2025): JURNAL HUKUM REPLIK
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jhr.v13i1.13685

Abstract

The changing times and the development of children significantly influence their behavior, ultimately raising concerns among perpetrators, victims, parents, and the broader community. Adolescents are particularly vulnerable to social and psychological pressures, which often affect their decisions and actions. Juvenile delinquency reflects non-compliance with prevailing rules and norms, whether within the family, school, community, or the individual themselves. Therefore, it is essential to instill these norms in adolescents from an early age to foster proper understanding. This study aims to identify adolescents in conflict with the law from the perspective of legal psychology. The research employs a normative juridical approach, with qualitative data analysis conducted through a literature review. The study involves examining, understanding, identifying, and recording literature, legislation, and relevant data concerning the issues under investigation. The findings indicate that addressing juveniles in conflict with the law requires a specific legal psychology approach to analyze the underlying causes of offenses and the contributing factors leading adolescents to become juvenile offenders.Keywords: Children, Juvenile Delinquency, Psychology in Law.
Co-Authors Fokky Fuad Suparji Suparji Ulwan, Muhamad