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PERTANGGUNGJAWABAN HUKUM BAGI WAJIB PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 7 TAHUN 2021 Vania Sulistiano; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 2 No. 3 (2024): Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v2i3.879

Abstract

Tax is a very important and vital aspect in every country. It is important to pay attention to the tax sector to help support the state revenue budget, especially for developing countries. In this case, taxes have an important role as a large source of state revenue, which will later be allocated for state development. This is because it will later be used to fulfill the welfare and prosperity of the people. This writing aims to discuss the responsibility of taxpayers for violations in the field of taxation. Tax payments, whether by an entity or personally, in this case are coercive, so that people are expected to be able to pay taxes in an orderly manner. The problems that arise are generally caused by imbalances between existing tax regulations in Indonesia, both technically and practically as applied. Basically, this problem can be caused by weaknesses in regulations and legal implementation in the tax sector, lack of public understanding and socialization regarding taxes, and low public awareness and awareness of the importance of paying taxes.
Analisis Hukum Mengenai Pertanggungjawaban Pidana Bagi Pembuat Aplikasi Game Online Yang Memuat Unsur Perjudian Vania Sulistiano; Bambang Arwanto
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 3 No. 2 (2025): ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/aladalah.v3i2.1238

Abstract

The development of information and communication technology has had a significant impact on various aspects of life, including the emergence of new challenges in the form of online gambling crimes. One of the frequently highlighted applications is Higgs Domino Island, which uses chips as a transaction tool and contains gambling elements. This study aims to analyze criminal liability for the developers of online gaming applications that involve gambling elements based on positive law in Indonesia. The approach used in this research is a normative approach by examining regulations such as Articles 303 and 303 bis of the Criminal Code (KUHP) and Article 27 Paragraph (2) in conjunction with Article 45 Paragraph (2) of the Electronic Information and Transactions Law (UU ITE), which govern online gambling crimes. Additionally, administrative regulations such as Minister of Communication and Information Regulation No. 19 of 2014 allow the blocking of gambling applications or websites as a preventive measure. The research findings indicate that developers of applications containing gambling elements can be held criminally responsible in accordance with their role as organizers of electronic systems. This responsibility includes proving elements of fault, accountability, and intent to commit the crime. Criminal penalties of up to six years of imprisonment and/or fines up to one billion rupiah can be applied. This study emphasizes the importance of strict regulation and effective law enforcement to prevent the misuse of technology as a means of online gambling while also providing legal certainty for all parties involved.