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All Journal JUSTISI Ideas: Jurnal Pendidikan, Sosial dan Budaya
Reynold Simanjuntak
Universitas Negeri Manado
Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Millennial Generation Religious Moderation Pusian Youth Organization Based on The 1945 Constitution Post Amendment to Article 28E Paragraph 1 Agustien Cherly Wereh; Leidy Wendy Palempung; Reynold Simanjuntak; Merry Lenda Kumajas; Henry Lumenta; Romi Mesra
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 9 No 4 (2023): Ideas: Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v9i4.1516

Abstract

Religious moderation is a component of character education, and religious moderation is a government strategy that is beneficial for reconciling religious differences. Religious moderation is used to mitigate disparities between religious groups. The aim of this research is to find out how the millennial generation religious moderation pusian youth organization based on the 1945 constitution post amendment to article 28E paragraph 1. This research uses qualitative research methods with data collection methods in the form of observation, interviews, and taking documentation. The data analysis used in this research is in the form of data reduction, then how the data is presented, until then the data is drawn to a conclusion. This research can be concluded as, collaboration between youth organizations of different religions, increasing internal and external social awareness of youth organization, increasing the worship activities of youth organization, and youth organization community service work with the surrounding community.
Corporate Criminal Liability in Tax Offenses Reynold Simanjuntak; Aldy Yohanes Manueke
JUSTISI Vol. 12 No. 2 (2026): JUSTISI
Publisher : Fakultas Hukum Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/js.v12i2.4745

Abstract

This study aims to analyze the legal framework governing corporate criminal liability in the context of tax offenses. This study uses a normative juridical method with a statute approach, a case approach, and a conceptual approach. The novelty of this research lies in its critical analysis of the inconsistency found in tax crime cases: a discrepancy between the judges' legal reasoning, which acknowledges corporate fault, and the final verdicts, which ultimately only impose criminal sanctions on the corporate officers. The results highlight a significant regulatory gap, as the current tax criminal framework lacks explicit corporate sanctions. In practice, this issue is compounded by judicial inconsistency, where court rulings impose penalties solely on corporate directors, even when the corporation's role in profiting from the crime is acknowledged by the court. The  conclusion of  the  research that a normative vacuum in the undang-undang perpajakan, compounded by judicial inconsistencies regarding corporate tax offenses, results in significant legal uncertainty. Consequently, legislative amendments are required to unequivocally establish the principles of corporate accountability.
Co-Authors Aldy Yohanes Manueke Henry Noch Lumenta Merry Lenda Kumajas Palempung, Leidy Wendy Romi Mesra Wereh, Agustien Cherly