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Efektivitas Sanksi Pidana dalam Meningkatkan Kepatuhan Wajib Pajak: Analisis dalam Perspektif Ekonomi Perpajakan Santi Suryani; Muhamad Reza Atqia; Sandra Leoni Prakasa Yakub; Fitri Ajeng Sari; Novia Laela
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1914

This study aims to analyze the effectiveness of criminal sanctions in improving taxpayer compliance in Indonesia from a tax economics perspective, and to identify factors influencing this effectiveness. This research uses a normative juridical approach supported by limited empirical analysis through an examination of legislation, legal theory, and secondary data related to tax compliance and enforcement. The findings indicate that criminal sanctions function as a repressive and preventive instrument in the tax system; however, their effectiveness remains suboptimal. This condition is caused by the low probability of tax audits, the complexity of law enforcement, and the dominance of an administrative approach that places criminal sanctions as a last resort. Furthermore, taxpayer compliance is influenced not only by the threat of sanctions but also by moral considerations, the level of trust in the government, and the perception of the fairness of the tax system. Theoretically, the effectiveness of criminal sanctions is determined by the interaction between law enforcement strength, administrative capacity, and taxpayer trust. Therefore, a more comprehensive policy approach is needed through the integration of criminal and non-criminal instruments to sustainably improve taxpayer compliance.

Community Perceptions of Integrating Customary Law Norms and Government Regulations in Protecting Legally Vulnerable Marginal Ecosystems Linda Ikawati; Fifiana Wisnaeni; Sandra Leoni Prakasa Yakub
Green Social: International Journal of Law and Civil Affairs Vol. 2 No. 4 (2025): December: International Journal of Law and Civil Affairs
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greensocial.v2i4.275

This study explores the integration of customary law and government regulations in environmental protection, emphasizing the role of community perceptions in shaping effective legal frameworks. Marginal ecosystems, such as coastal areas, urban fringes, and sacred natural sites, often face vulnerability due to fragmented governance systems that fail to coordinate customary practices with formal legal structures. The research investigates how integrating local traditions and state regulations can enhance biodiversity conservation, improve community engagement, and ensure the long term sustainability of environmental management efforts. Findings reveal that when customary laws are formally recognized and incorporated into state regulations, they significantly enhance the legitimacy and effectiveness of conservation policies. Communities in regions like Bali, Indonesia, and Pacific Islands have shown that hybrid legal approaches, which respect traditional ecological knowledge, result in greater participation and trust in conservation activities. However, challenges such as administrative complexity, lack of standardized guidelines, and the need for adequate funding and support for community based governance hinder the full potential of this integration. The study highlights the importance of simplifying legal processes and fostering mutual understanding between customary practices and formal regulations to achieve successful ecosystem protection. This research emphasizes the need for policy reforms that ensure the inclusion of customary law in environmental governance frameworks, ultimately promoting a more inclusive, adaptive, and sustainable approach to managing marginal ecosystems.

Evaluating the Implementation of Meaningful Participation Principles for Vulnerable Groups in Promoting Inclusive Legislation: A Comparative Study of Indonesia and Poland Rengga Kusuma Putra; Satriya Nugraha; Edvardas Juchnevicius; Willy Naresta Hanum; Sandra Leoni Prakasa Yakub
Kertha Patrika Vol. 48 No. 1 (2026): Recalibrate Indonesia Law based on Legal Reform in Specific Sectors
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2026.v48.i01.p02

This study aims to evaluate the regulation and implementation of the principle of meaningful participation of vulnerable groups in the legislative process, and to identify factors influencing its effectiveness in realizing inclusive legislation through a comparative study between Indonesia and Poland. This study uses a normative legal research method with a legislative, conceptual, and comparative approach. The legal sources include primary legal materials in the form of constitutions, laws, and regulations related to public participation and legislation; secondary legal materials in the form of national and international scientific journals, textbooks, and reports from state and international institutions; and tertiary legal materials as conceptual support. The analysis was conducted qualitatively through legal reasoning and a comparison between norms and practices in Indonesia and Poland. The results show that normatively both countries have recognized the importance of public participation, including vulnerable groups, as part of the principles of democracy and the rule of law. However, the implementation of meaningful participation still faces gaps between regulation and practice, particularly regarding access to information, substantive involvement, and the actual influence of vulnerable groups on the substance of legislation. Factors determining the effectiveness of meaningful participation include the strength of the legal basis, the political commitment of lawmakers, institutional capacity, the role of civil society, and transparency and accountability mechanisms. This research makes a scientific contribution by enriching comparative law-based inclusive legislative studies and offering policy recommendations for strengthening meaningful participation of vulnerable groups.

Evaluating the Implementation of Meaningful Participation Principles for Vulnerable Groups in Promoting Inclusive Legislation: A Comparative Study of Indonesia and Poland Rengga Kusuma Putra; Satriya Nugraha; Edvardas Juchnevicius; Willy Naresta Hanum; Sandra Leoni Prakasa Yakub
Kertha Patrika Vol. 48 No. 1 (2026): Recalibrate Indonesia Law based on Legal Reform in Specific Sectors
Publisher : Faculty of Law, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/KP.2026.v48.i01.p02

This study aims to evaluate the regulation and implementation of the principle of meaningful participation of vulnerable groups in the legislative process, and to identify factors influencing its effectiveness in realizing inclusive legislation through a comparative study between Indonesia and Poland. This study uses a normative legal research method with a legislative, conceptual, and comparative approach. The legal sources include primary legal materials in the form of constitutions, laws, and regulations related to public participation and legislation; secondary legal materials in the form of national and international scientific journals, textbooks, and reports from state and international institutions; and tertiary legal materials as conceptual support. The analysis was conducted qualitatively through legal reasoning and a comparison between norms and practices in Indonesia and Poland. The results show that normatively both countries have recognized the importance of public participation, including vulnerable groups, as part of the principles of democracy and the rule of law. However, the implementation of meaningful participation still faces gaps between regulation and practice, particularly regarding access to information, substantive involvement, and the actual influence of vulnerable groups on the substance of legislation. Factors determining the effectiveness of meaningful participation include the strength of the legal basis, the political commitment of lawmakers, institutional capacity, the role of civil society, and transparency and accountability mechanisms. This research makes a scientific contribution by enriching comparative law-based inclusive legislative studies and offering policy recommendations for strengthening meaningful participation of vulnerable groups.

Keadilan Kewarisan Beda Agama: Integrasi Maqāṣid Al-Sharī‘Ah dan Hukum Positif Indonesia Enung Herningsih; Santi Suryani; Sandra Leoni Prakasa Yakub; Novia Laela; Ahmad Saeful Rahman
Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora Vol. 4 No. 2 (2026): Juni: Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mandub.v4i2.3241

Cross-religious inheritance remains a contested legal issue in Indonesia because it involves the tension between classical Islamic inheritance doctrine, which generally prohibits inheritance between individuals of different religions, and the demand for substantive justice in a pluralistic society. The development of judicial practice through the application of wasiat wajibah (mandatory bequest) reflects an effort to harmonize Islamic law with Indonesian positive law while maintaining the fundamental principles of Sharīʿah. This study aims to examine cross-religious inheritance from the perspective of Islamic law and analyze the formulation of Indonesian positive law in achieving justice through the wasiat wajibah mechanism based on the maqāṣid al-sharīʿah approach. This study employs normative legal research using statutory, conceptual, case, and comparative approaches. Legal materials consist of primary sources, including legislation, the Compilation of Islamic Law, and Supreme Court decisions, as well as secondary sources from books, scholarly journals, and relevant literature. The materials were analyzed qualitatively using descriptive-analytical methods. The findings indicate that although the prohibition of cross-religious inheritance retains normative legitimacy in Islamic jurisprudence, wasiat wajibah represents a form of legal ijtihād that balances Islamic legal principles with substantive justice. From the perspective of maqāṣid al-sharīʿah, this mechanism can protect religion, property, and family relationships. Therefore, stronger legal regulation is needed to ensure consistent legal certainty and equitable protection in Indonesia's pluralistic society.

Analisis Keabsahan Akad Nikah Secara Online Menurut Hukum Keluarga Islam Asep Muhamad Ropeul Hidayah; Iim Ali Ismail; Santi Suryani; Sandra Leoni Prakasa Yakub
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 4 No. 2 (2026): Juni : Deposisi: Jurnal Publikasi Ilmu Hukum
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v4i2.6655

The development of communication technology has given rise to the practice of conducting marriage contracts online through media such as video calls and video conferencing, raising questions concerning their validity under Islamic family law. This study aims to analyze the validity of online marriage contracts based on the pillars and requirements of marriage, particularly the concepts of ittiḥād al-majlis (unity of the session) and ‘adālah (the integrity of witnesses), as well as to examine their implications for positive law and marriage registration in Indonesia. This study employs a normative legal research method using statutory, conceptual, and comparative approaches. The legal materials analyzed include the Qur’an, Hadith, Islamic jurisprudential literature, the Compilation of Islamic Law, legislation, court decisions, and previous studies concerning online marriage contracts. The analysis is conducted qualitatively by comparing the views of the Shafi‘i school of thought with those of contemporary Islamic scholars and relating them to the principles of maqāṣid al-sharī‘ah and legal certainty. The findings indicate that an online marriage contract conducted without the physical presence of the parties in the same place, in principle, does not fulfill the concept of ittiḥād al-majlis, nor the requirements of the physical presence of the guardian and direct observation by witnesses according to the majority of Shafi‘i scholars. However, in genuine emergencies or unavoidable circumstances, the use of digital media may be considered on a limited basis, subject to identity verification, real-time communication, supervision by a marriage registrar, and the use of tawkīl (delegation of the guardian’s authority). This study emphasizes the importance of legal certainty and prudence in adapting digital technology to marriage practices.

IMPLIKASI SISTEM PROPORSIONAL TERBUKA TERHADAP KUALITAS REPRESENTASI POLITIK DI DPRD INDONESIA Sandra Leoni Prakasa Yakub; Fadhila Fitriyadi; Faisal Fadilla Noorikhsan; Rengga Kusuma Putra
Jurnal Keadilan Pemilu Vol 6 No 2 (2025): Jurnal Keadilan Pemilu
Publisher : Bawaslu Provinsi Jawa Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55108/jkp.v6i2.608

This study aims to analyze the implications of the open proportional representation system on the quality of political representation in the Indonesian Regional People's Representative Council (DPRD), particularly in relation to the substantive performance of representatives, patterns of relations with constituents, and the dynamics of political nancing. The study uses a qualitative, normative-empirical approach, using analysis of election legislation and literature review of secondary data in the form of DPRD performance reports, publications from election monitoring institutions, and relevant academic literature. The results show that while the open proportional representation system procedurally expands voter choice and strengthens electoral legitimacy, substantively, this system encourages political personalization, intra-party competition, and representatives' orientation toward individual electoral interests. Political representation tends to shift from a substantive model to a narrow, transactional electoral model. Furthermore, this system has implications for increasing political costs, which are correlated with the practice of money politics and a tendency towards political corruption due to pressure to recoup campaign funds. Thus, the open proportional representation system does not automatically improve the quality of political representation in the DPRD but instead operates problematically in the context of weak party institutions and political nancing regulations in Indonesia.

Peningkatan Literasi dan Partisipasi Wakaf Uang untuk Pemberdayaan Ekonomi Masyarakat Berbasis Masjid di Kota Tasikmalaya Acep Zoni Saeful Mubarok; Iwan Wisandani; Joni Joni; Sandra Leoni Prakasa Yakub; Ana Fauziya Diyana; Dadan Ramdani
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 4 (2026): November: Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v5i4.8021

Cash waqf is an Islamic philanthropic instrument with significant potential to support the economic empowerment of the community, but its realization in Indonesia still falls short of its potential. The Indonesian Waqf Board (BWI) recorded the national Waqf Literacy Index as still low, at 50.48, with basic literacy at 57.67 and advanced literacy at 37.97. Tasikmalaya City, designated a Waqf City in 2024, has strong socio-religious capital for the development of mosque-based cash waqf, but the capacity of partner institutions in providing education and mentoring still needs to be strengthened. This community service activity aims to increase literacy and community participation in cash waqf, strengthen the capacity of the Tasikmalaya City Indonesian Waqf Board (BWI) as the main partner, and develop a model for mosque- and community-based cash waqf mentoring. The implementation method includes five stages: socialization, training, application of technology and educational media, mentoring and evaluation, and program sustainability. The evaluation was conducted using a pre-test and post-test instrument containing 15 questions covering general waqf material, waqf accounting, and waqf management in Islamic boarding schools. The results showed a 20% increase in participants' waqf literacy, with the average correct answer rate increasing from around 70% in the pre-test to nearly 100% in the post-test across almost all questions. These results demonstrate that the mosque-based educational approach and BWI institutions are effective in increasing community understanding and participation, and that further programs are needed to directly measure changes in waqf behavior and participation and strengthen the capacity of nazhir (managers) in transparent and productive waqf management.

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