I Gede Agus Kurniawan
Fakultas Hukum, Universitas Pendidikan Nasional, Indonesia

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THE CONCEPT OF DISTRIBUTIONAL JUSTICE IN TAX POLICY: A COMPARATIVE STUDY BETWEEN THE THEORIES OF JOHN RAWLS AND ROBERT NOZICK Putu Arya Aditya Pramana; Kadek Januarsa Adi Sudharma; I Gede Agus Kurniawan; Rahel Asefa
Kanun Jurnal Ilmu Hukum Vol 27, No 1: April 2025: Customary Law and development in Indonesia
Publisher : Universitas Syiah Kuala

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Abstract

The ideal tax policy should balance social justice through income redistribution, as proposed by John Rawls, with economic freedom and individual property rights, as emphasized by Robert Nozick, to create a fair and sustainable system. This study aims to analyze the differences and similarities in the theories of distributive justice according to John Rawls and Robert Nozick in normative, philosophical, and sociological aspects, as well as examine their implications for tax policy to formulate an ideal taxation system based on both theories. This research employs a normative legal method with conceptual, legislative, and comparative approaches to analyze the theories of distributive justice by Rawls and Nozick in tax policy, using a literature study technique and descriptive-comparative analysis of tax regulations in various countries. The findings reveal that differences in the theories of distributive justice between Rawls and Nozick have significant implications for tax policy, where Rawls advocates progressive taxation to reduce social inequality and improve the welfare of disadvantaged groups, whereas Nozick rejects tax redistribution as it violates individual property rights and supports a proportional tax system instead. Philosophically, Rawls is based on social contract theory and the veil of ignorance to create policies that are fair for all, while Nozick emphasizes entitlement theory, which opposes state intervention in wealth distribution. In practice, countries with strong welfare systems, such as Sweden and Canada, align more with Rawls' theory, whereas countries emphasizing economic freedom, such as the United States and Singapore, are more in line with Nozick. Therefore, an ideal tax policy could adopt a mixed approach, with moderate progressive taxation to support social welfare and lower corporate taxes to encourage investment and economic growth, thereby balancing social justice and individual freedom
The Influence of Law on the Success of Zero Waste Program in Bali (Case Study of Waste Management at Pamanku Lestari Kuta Waste Bank) Ni Nyoman Mecin Asrilindia Dewi; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5470

Abstract

Bali is experiencing an increase in waste, mainly due to the growth in the number of tourists. The waste problem can have several negative impacts on the environment. Although the government has implemented various policies and regulations to reduce waste, their implementation is often hampered, either due to a lack of public awareness or unclear law enforcement. Pamanku Lestari Waste Bank is present as one of the community initiatives that supports Bali's vision of becoming a waste-free island. The purpose of this study is to analyze the extent to which regulations and laws related to waste management influence the success of the zero waste program in Bali. The method used is a qualitative approach with in-depth interview techniques with waste bank managers, community members, and related parties such as local governments as well as secondary data analysis from applicable policy documents. The discussion of the study shows that strong legal implementation and support from the local community play a significant role in the success of the zero waste program. However, challenges remain, especially in terms of consistent enforcement of regulations and guidance to the community regarding the correct way to manage waste. Pamanku Lestari Waste Bank has proven to be an effective model in increasing public environmental awareness, but clear and consistent policy support from the government is needed so that similar programs can be expanded. This research contributes to understanding the relationship between law and the effectiveness of community-based zero waste initiatives in Bali, as well as the importance of collaboration between government and communities to achieve environmental sustainability
Effectiveness of Correctional Institution (BAPAS) Guidance Towards The Fulfillment Of Children's Rights as Murder Perpetrators (Decision Number 19/Pid.Sus-Anak/2022/Pn Dps) AAA Ngurah Tini Rusmini Gorda; Dewi Novita Lestari; I Gede Agus Kurniawan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 1 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i1.5750

Abstract

Children need special attention and protection to support optimal physical, mental, and social growth and development. In the legal context, handling children involved in criminal acts, including murder, requires a different approach from adult perpetrators. Law Number 11 of 2012 concerning the Juvenile Criminal Justice System (UU SPPA) regulates special treatment for children in conflict with the law, with the Correctional Center (Bapas) as a strategic institution in protecting children's rights. This study aims to analyze the effectiveness of the Bapas' role in assisting children who have committed the crime of murder, especially in the case of Decision Number 19/Pid.Sus-Anak/2022/PN Dps. The research method used is an empirical design through interviews with judges at the Denpasar District Court, Bapas Class I Denpasar officers, and informants at the Karangasem Class II Juvenile Correctional Institution. The results of the study indicate that Bapas plays a strategic role in providing legal assistance, community research (litmas), and mediation that prioritizes restorative justice-based resolution. This role aims to ensure that children's rights are protected and children are treated fairly without discrimination, in accordance with Article 1 Paragraph (8), Article 3, and Article 64 of the SPPA Law. The effectiveness of assistance is determined by the professionalism of officers, policy support, and synergy with families and communities. This study emphasizes the importance of an approach based on the principle of the best interests of children in ensuring the fulfillment of children's rights during the legal process, while supporting their rehabilitation and social reintegration.