Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Journal of Law, Administration, and Social Science Activa Yuris: Jurnal Hukum
Nafis Dwi Kartiko
Pelita Harapan University
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Approaching Crime From A Psychological Perspective: Virtue Ethics And Criminal Etiology In Criminology Nafis Dwi Kartiko
Activa Yuris: Jurnal Hukum Vol 3, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/ay.v3i2.18204

Abstract

This research aims to analyse the relationship between virtue ethics and criminal aetiology, particularly from a psychological perspective on criminal behaviour. Using the normative-dogmatic legal method, this research focuses on the systematic study of applicable legal rules and positive legal systems without collecting empirical data. The results indicate that virtue ethics has a significant influence on the prevention and reduction of criminal behaviour, showing that the formation of good character through moral education and positive behavioural examples can reduce the risk of criminal behaviour. This research contributes to the application of legal practice by suggesting the integration of virtue ethics principles for more effective rehabilitation and crime prevention strategies. The limitation of the research lies in the use of literature studies as the basis of analysis, which limits the generalisability of the findings to broader social practices.
Fintech Lending Tax Planning Strategy Based on Indonesian Taxation Rules Nafis Dwi Kartiko; Ismi Fathia Rachmi
Activa Yuris: Jurnal Hukum Vol 1, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/ay.v1i2.10577

Abstract

Technology is a necessary component of life and has an effect on it. The existence of technology has pushed the economy in a digital direction, which is continuing to grow. This trend is being felt across the economy, including the financial services sector. Fintech is one of the technological advancements in the financial services industry. Indonesia's fintech regulations are less complex than those in other countries. One of the regulatory flaws manifests itself in the area of taxation. As a result, fintech companies must develop a tax planning strategy. The purpose of this paper is to examine tax planning strategies for fintech lending through the lens of qualitative-descriptive research methods. The analysis is based on Indonesia's current legal provisions. The researchers developed tax planning strategies specifically for corporate income tax and value-added tax. The researchers concluded as follows based on the findings of the current regulation study: (1) in terms of value-added tax, fintech lending should pay attention to the limitations of taxable entrepreneurs, the separation of taxable and incentive income, as well as ensuring that input tax credit works properly; and (2) ensure that taxes withheld by third parties are appropriate and have a purpose.
The Relevance of Double Effect Doctrine in The Perspective of Criminal Law Causality Doctrine: A Rebuttal to The Concept Of Conditio Sine Qua Non Nafis Dwi Kartiko
Activa Yuris: Jurnal Hukum Vol 4, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/ay.v4i1.18213

Abstract

This research explores and analyzes how the doctrine of causality, particularly the concept of Conditio Sine Qua Non, and the doctrine of double effect interact and influence the determination of responsibility in criminal law. Using the normative-dogmatic research method, this study systematically analyzes applicable legal rules without empirical data, emphasizing the qualitative application of legal and philosophical principles. The research uses a literature review as the primary data collection tool, examining legal philosophy books, academic journals, and professional publications to draw relevant conclusions. The results indicate that Conditio Sine Qua Non, which focuses on objective causation, needs to be revised for cases involving complex ethical considerations. In contrast, the double effect doctrine introduces an ethical dimension to causality judgments, justifying actions that produce unintended but unavoidable adverse consequences as a side effect of a good goal. The findings suggest that an integrative approach combining both doctrines may lead to a more balanced and comprehensive understanding of criminal liability. This research aims to enrich the academic discourse on causality in criminal law by introducing ethical considerations as part of causal analysis. It offers a new perspective in dealing with criminal cases involving complicated morality and consequences, challenging the existing limitations of causal interpretation. Nevertheless, this study has limitations in terms of its scope of practical application and the need for empirical verification, signaling the need for further research that can evaluate and validate these findings in actual legal practice.
Confronting Gender-Based Violence: The State's Accountability In Safeguarding Women And Children's Human Rights Agustin Widjiastuti; Nafis Dwi Kartiko
Journal of Law, Administration, and Social Science Vol 3 No 2a (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i2a.612

Abstract

This research aims to analyse the conditions and obstacles faced by both groups in the context of human rights violations, as well as provide practical suggestions to improve their protection. The research method used is normative legal methodology, which involves the examination and analysis of legal standards in the literature. A conceptual approach was taken through an exploration of ideologies and teachings that generate legal terminology. Primary and secondary legal materials were collected through inventory, classification, and systematics, with a deduction method for analysis. The results emphasise the need for a comprehensive strategy that considers legal, social, cultural and psychological aspects. The research also suggests the need for cooperation between the government, civil society and relevant institutions to create an environment conducive to the protection of women's and children's rights. The implication of this research is the need for a comprehensive approach in legal policy formulation, which not only focuses on legal aspects but also considers social, cultural, and psychological factors. The research emphasises the importance of increasing public awareness and understanding of human rights, as well as the need to strengthen legal and policy institutions. There is a need to improve the competence of law enforcement and the judiciary, as well as to involve various stakeholders in formulating policies that are more in line with gender issues and the needs of children.
Co-Authors Agustin Widjiastuti Ismi Fathia Rachmi