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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal CENDIKIA ISNU Jurnal Sahabat ISNU SU Jurnal Cendikia ISNU SU
Nurleli Suseno
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health

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The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
PERAN HUKUM DALAM MEWUJUDKAN DESA MANIK MARAJA PRODUKTIF, BERPENGETAHUAN, DAN BERAKHLAK MULIA Uswatun Hasanah; Muhammad Aidil Akbar Martondang; Nurleli Suseno; Riyzka Alfi Syahraini Nasution
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45101

Abstract

Pembangunan desa yang berkelanjutan membutuhkan peran hukum yang kuat sebagai landasan dalam mengelola potensi lokal secara adil, produktif, dan beretika. Penelitian ini mengkaji bagaimana regulasi desa (perdes) dapat menjadi instrumen pemberdayaan masyarakat melalui peningkatan produktivitas ekonomi, literasi hukum, dan pembentukan karakter moral. Studi dilakukan melalui kegiatan pengabdian masyarakat di Desa Manik Maraja dengan pendekatan partisipatif, edukatif, dan kontekstual. Hasil penelitian menunjukkan bahwa perdes berperan penting dalam mendukung pengembangan UMKM, meningkatkan kesadaran hukum generasi muda, serta mengintegrasikan nilai-nilai kearifan lokal dalam tata kelola sosial. Penelitian ini merekomendasikan peningkatan kapasitas aparatur desa, penyusunan perdes yang responsif, serta kolaborasi antara desa dan lembaga eksternal untuk menciptakan sistem hukum yang berkeadilan dan berkelanjutan.
Life Insurance as a Family Financial Protection Instrument: A Legal and Practical Study Billy Prasetyo; Muhammad Jogi Uliando; Dhenis Indrawan; Andi Ghani Hasibuan; Nurleli Suseno
Jurnal Sahabat ISNU SU Vol. 3 No. 1 (2026): ISNU Sahabat Mei 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v3i1.1245

Abstract

Family financial stability is highly vulnerable to unexpected risks, particularly the death of the primary income earner, which may significantly affect the welfare and economic sustainability of surviving family members. In this context, life insurance has become an important legal and financial instrument that not only provides economic protection but also establishes legal certainty through contractual arrangements between policyholders, insurers, and beneficiaries. This study aims to examine the role of life insurance as an instrument of family financial protection from both legal and practical perspectives by analyzing the legal position of the parties, the implementation of insurance claims, and the legal implications of life insurance for beneficiary families. This research employs a normative legal method using statutory and conceptual approaches. Legal materials were collected through library research, including legislation, legal doctrines, books, and scholarly journal articles concerning insurance law and family financial protection. The collected materials were analyzed qualitatively through legal interpretation and conceptual analysis. The findings reveal that life insurance performs a strategic function in maintaining family financial stability by transferring economic risk and providing legal protection through enforceable insurance agreements. Nevertheless, practical implementation continues to encounter several challenges, including limited legal literacy among policyholders, inadequate transparency regarding policy provisions, and disputes arising from insurance claim procedures. These issues potentially weaken legal certainty and reduce the effectiveness of life insurance as a family protection mechanism. The study concludes that the effectiveness of life insurance depends not only on comprehensive legal regulation but also on transparent contractual practices, good faith among contracting parties, effective regulatory supervision, and improved public legal awareness. Strengthening these aspects is essential to ensure that life insurance functions optimally as a sustainable instrument of family financial security and legal protection.
The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
Co-Authors Andi Ghani Hasibuan Billy Prasetyo Dhenis Indrawan Khairul Nisa Lubis Muhammad Aidil Akbar Martondang Muhammad Jogi Uliando Nurhalim Perdana Nurlaila Sari Riyzka Alfi Syahraini Nasution Shintya Batu Bara Uswatun Hasanah