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All Journal YURISDIKSI : Jurnal Wacana Hukum dan Sains Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia
Reynold Simanjuntak
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Health Professions Law, Crime, Criminology & Criminal Justice

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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.
Co-Authors Apriska Sibarani Geby Mailan