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All Journal Legal Standing : Jurnal Ilmu Hukum Jurnal Penelitian Serambi Hukum
Alfani, Feralda Septya
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Law, Crime, Criminology & Criminal Justice Social Sciences

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PERLINDUNGAN HAK PENYANDANG DISABILITAS DALAM PERSPEKTIF SOSIOLOGI HUKUM Malik, Deden Abdul; Ningrum, Novita Ardiyanti; Zulvia, Ransya Ayu; Alfani, Feralda Septya; Aisah, Putri Maharani Rahma; Saebani, Beni Ahmad
Legal Standing : Jurnal Ilmu Hukum Vol 8, No 3a (2024): September-Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v8i3a.10718

Abstract

Protection of the rights of persons with disabilities in Indonesia is generally regulated through various statutory regulations, one of which is Law Number 8 of 2016 concerning Persons with Disabilities. However, various challenges arise due to stigma, discrimination and a lack of public understanding of the rights of people with disabilities.. The aim of this research is to determine the factors that cause social stigma towards people with disabilities, to determine efforts to overcome social stigma towards people with disabilities and legal protection. The methodology used in this research is juridical-empirical law with a qualitative paradigm with a legal sociology approach. Factors that cause social stigma towards people with disabilities are not receiving support from their families, a lack of self-will to develop, as well as negative stigma from society. Efforts to overcome social stigma towards people with disabilities include that the families of people with disabilities must provide support, people with disabilities must have the self-confidence to develop, and the community is given education through outreach regarding the prohibition of discrimination against people with disabilities.
Analisis Empiris Kemungkinan Penghindaran Pajak di Perguruan Tinggi Alfani, Feralda Septya; Rahman, Afrizal; Attsani, Adi Purnomo; Najmudin, Nandang
JURNAL PENELITIAN SERAMBI HUKUM Vol 18 No 02 (2025): Jurnal Penelitian Serambi Hukum Vol 18 No 02 Tahun 2025
Publisher : Fakultas Hukum Universitas Islam Batik Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59582/sh.v18i02.1343

Abstract

Taxes are a source of state income which is used to finance government spending and national development, so taxes have an important role in the development of the Indonesian economy. But taxpayers always want to pay as little tax as possible, whereas for the government taxes are the main source of national income, so Tax Avoidance occurs. This research aims to examine the influence of Love of Money, Religiosity and Gender on Tax Avoidance. In addition, this study examines the legal loopholes that some universities might potentially exploit for tax avoidance. The method in this research uses a literature review, namely research that finds theories and analyzes them. This research found that: 1) Love of Money influences Tax Avoidance; 2) Religiosity influences Tax Avoidance and; 3) Gender influences Tax Avoidance; 4) Legal loopholes that universities might exploit for tax avoidance. Keywords: Love of Money; Religiosity; and Tax Avoidance.
Co-Authors Aisah, Putri Maharani Rahma Attsani, Adi Purnomo Malik, Deden Abdul Nandang Najmudin Ningrum, Novita Ardiyanti Rahman, Afrizal Saebani, Beni Ahmad Zulvia, Ransya Ayu