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All Journal Jurnal Daulat Hukum JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah
Hutagaol, Jessica Ariana
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Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Pasal UU ITE Serta Ancaman terhadap Aksi Revenge Porn dalam Film Like and Share (2022) Hutagaol, Jessica Ariana
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.28502

Abstract

In now days, social media is not something strange in our society. Lots of people use their mobile phone to access social media from various platforms for uploading or communicating matter. In accessing social media, there are certain untold rules and norms applied. However, this matter does not rule out the possibility for people to become a victim of cyber crimes, one of those kind of crimes is revenge porn. Revenge porn is an action where the perpetrator posted intimate photos or videos of the victim widely as a form of revenge. This action exactly occurs in a movie tthat itled "Like and Share". Ths is research will review the motives for the perpetrator's actions and the articles in the ITE Law that underlie the crime. This main problem will be researched using qualitative methods and a normative juridical approach. Apart from that, this research will analyze which criminal code that can protecst victims' rights
Accountability of Shell Company's Practices in Tax Law Perspective by Limited Liability Companies: A Review of Good Corporate Governance Hutagaol, Jessica Ariana; Prawira, M. Rizki Yudha
Jurnal Daulat Hukum Vol 8, No 4 (2025): December 2025
Publisher : Magister of Law, Faculty of Law, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jdh.v8i4.49041

Abstract

The use of shell companies by limited liability companies as a means of tax avoidance demonstrates a legal abuse that impacts the dilemma of legal compliance and business ethics. This action raises questions regarding the implementation of good corporate governance, which should be the basic ethics of every company. This study used a normative juridical method through a statutory approach and a conceptual approach. This study utilizes primary, secondary, and tertiary legal materials and then examines them descriptively. The results of the study indicate that the use of shell companies for tax avoidance purposes is contrary to the principles of good corporate governance. This scheme in practice can be subject to tax and criminal sanctions in its accountability.
Co-Authors M. Rizki Yudha Prawira