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All Journal Paulus Law Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Mandalika Literature
Rinny Ante
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Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

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Penyalahgunaan Narkotika Serta Upaya Pencegahan dan Penanggulangannya Nita Ganap; Stella Maindoka; Johanis L. S. S. Polii; Rinny Ante; Grenaldo Ginting
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 8 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss8pp3327-3335

Abstract

How does the law relate to drug abuse? How does North Sulawesi handle and combat drugs? Research, also known as research, is a very educationally beneficial search effort because it teaches us to always be aware that we still do not know much about this world. What we search for, find, and know may not be completely true, because it still needs to be tested again. The method is the main way to achieve a goal, to achieve the expected level of accuracy, quantity, and type. Secondary data sources, consisting of primary, secondary, and tertiary legal materials, are used as normative legal research methods. To tighten supervision of the distribution and use of drugs, several laws have been made, such as Law No. 35 of 2009 concerning Narcotics. For users who qualify as victims of addiction, the justice system is expected to act not only repressively but also rehabilitatively. The use of legal sanctions together with a rehabilitation approach is considered more effective in combating the chain of drug abuse. In legal efforts to prevent and stop drug abuse, there are primary prevention, secondary prevention, and tertiary prevention. All people and levels of society, such as parents, teachers, and lecturers at schools and the entire community, can carry out prevention and control in various ways. Efforts to control drug abuse must be directed at prevention, strict but fair law enforcement, and recovery for users through rehabilitation.
Aspek Hukum Pemberian Insentif Perpajakan bagi Investor di Kawasan Ekonomi Khusus: Studi di Provinsi Sulawesi Utara Joke Punuhsingon; Rinny Ante; Jocefina Adelleyda Tendean
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 1 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss1pp99-108

Abstract

This study aims to analyze the legal aspects of tax incentive policies for investors in the Special Economic Zone (SEZ) of North Sulawesi, Indonesia. Using a normative juridical approach combined with qualitative analysis, the research examines the harmonization of tax regulations between the central and local governments, the effectiveness of legal supervision in implementing tax incentives, and the legal implications of non-compliance with tax incentive regulations. The findings indicate that the implementation of tax incentives in the North Sulawesi SEZ has shown significant growth. Still, challenges remain in terms of regulatory harmonization, institutional capacity, and coordination among stakeholders. The analysis based on Fiscal Law Theory, Legal Certainty Theory, and Distributive Justice Theory highlights the importance of harmonizing regulations, simplifying administrative procedures, and strengthening institutional capacity to ensure the effectiveness and equity of the tax incentive policy. The study recommends strategic measures to enhance the performance of tax incentives in the North Sulawesi SEZ, including strengthening the regulatory aspect, developing institutional capacity, and optimizing coordination and supervision. These recommendations aim to contribute to the more effective and sustainable implementation of tax incentives to promote regional economic growth.
Co-Authors Grenaldo Ginting Herts Taunaumang Jocefina Adelleyda Tendean Jocefina B. Tendean Johanis L. S. S. Polii Johanis L.S.S. Polii Joke Punuhsingon Nita Ganap Nopesius Bawembang R. Rigen Sumilat Soli Deo Glory O.Wagiu Stella Maindoka