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All Journal YURISDIKSI : Jurnal Wacana Hukum dan Sains Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Jurnal Kajian Hukum Dan Kebijakan Publik
Reynold Simanjuntak
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Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Factors Hindering Tax Law Enforcement in the UMKM Geby Mailan; Reynold Simanjuntak
YURISDIKSI : Jurnal Wacana Hukum dan Sains Vol. 20 No. 2 (2024): September
Publisher : Faculty of Law, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/yurisdiksi.v20i2.241

Abstract

This article discusses the inhibiting factors in tax law enforcement in the UMKM sector in Indonesia, focusing on complex regulations, lack of tax understanding and awareness, and limited use of technology. This study shows that UMKM are often hampered by complicated and frequently changing tax regulations, which leads to uncertainty and confusion in fulfilling tax obligations. In addition, a lack of understanding of the tax system and a low awareness of the importance of tax compliance exacerbate this problem. Not only that, the limitations in the use of digital technology in the UMKM sector also worsen the effectiveness of tax administration. As a result, many UMKM tend to avoid their tax obligations. This study uses a descriptive qualitative approach by examining literature and data from various relevant sources to understand this issue more deeply. In order to overcome these obstacles.
Analisis dan Implikasi terhadap Penegakan Hukum di Indonesia Reynold Simanjuntak; Apriska Sibarani
Amandemen: Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia Vol. 2 No. 1 (2025): Jurnal Ilmu pertahanan, Politik dan Hukum Indonesia
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/amandemen.v2i1.721

Abstract

The constitutional procedural law in Indonesia plays a crucial role in upholding constitutional supremacy, with the Constitutional Court (MK) serving as the guardian that reviews laws and resolves constitutional disputes. This article discusses the procedural law in MK, the challenges it faces, and its impact on law enforcement and justice in Indonesia. The enforcement of justice in Indonesia remains far from ideal, reflected in the chaotic legal system, structure, and culture. This study examines the Kanjuruhan Tragedy to provide an insight into the practice of law enforcement. The findings show that the state is legally responsible for the incident due to its failure to protect and fulfill the human rights of the victims. However, law enforcement in Indonesia remains discriminatory, sharp against the lower classes, yet blunt against the elites. It is hoped that law enforcement officers and the government will be more attentive and aware of the importance of fair justice enforcement, ensuring that all citizens receive legal certainty, order, and protection based on truth and justice.
Teori Hukum Acara Peradilan Konstitusi Reynold Simanjuntak; Frederico Louis Fan Gonggonang
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 2 No. 1 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/nzeey221

Abstract

This study aims to analyze the theory of procedural law in constitutional court trials in Indonesia. Specifically, it investigates the effectiveness and challenges of implementing procedural law in the Constitutional Court (Mahkamah Konstitusi), and explores the potential for reforms to improve transparency, accessibility, and fairness in the process. The study employs a qualitative research approach using a literature review method. Various sources such as legal books, journal articles, legal documents, and research reports are reviewed to understand the current procedural law theory. No experimental tools or surveys were used, but secondary data from credible sources like Google Scholar and JSTOR were analyzed. Microsoft Word was used for writing, while Zotero was employed for reference management. The study finds that although the procedural law in constitutional trials is theoretically clear, its implementation faces significant challenges. These challenges include complex and technical procedures that hinder public access to justice, limited transparency in decision-making, and inconsistent application of legal rules. The research suggests that simplifying and improving the clarity of procedural laws could enhance fairness and public trust in the Constitutional Court. This study is limited by its reliance on secondary data and does not include primary data collection through surveys or interviews. Additionally, it focuses only on the Indonesian Constitutional Court, and the findings may not be applicable to other jurisdictions. This research contributes to the field of constitutional law by providing recommendations for improving procedural law in Indonesia's Constitutional Court. It can benefit legal scholars, practitioners, and policymakers who seek to enhance the effectiveness and transparency of constitutional trials.
Peran Mahkamah Konstitusi Dalam Perlindungan Hak Asasi Manusia: Tinjauan Hukum Tata Negara Reynold Simanjuntak; Rahmawaty Arsyad
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 2 No. 1 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/r5p31k22

Abstract

The Constitutional Court (MK) functions as the final interpreter of the constitution and guardian of human rights (HAM) in Indonesia. The Constitutional Court's duties include reviewing the constitutionality of laws, ensuring that regulations are in line with the 1945 Constitution, and safeguarding individual rights through decisions that strengthen the basic rights of every citizen. Apart from that, the Constitutional Court also helps resolve election disputes to maintain the integrity of the democratic system. The Constitutional Court's crucial decisions, such as regarding freedom of expression, protection of the rights of minority groups, and the right to legal protection in detention, reflect this institution's dedication to upholding human rights. However, challenges in implementing MK decisions include the public's low understanding of law, complex bureaucratic procedures, and resistance from parties with certain interests. Success in upholding human rights depends on political commitment, support from relevant institutions, and community acceptance of the necessary changes.
Co-Authors Apriska Sibarani Frederico Louis Fan Gonggonang Geby Mailan Rahmawaty Arsyad