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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Cendikia ISNU SU
Nurleli Suseno
Universitas Islam Negeri Sumatera Utara
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.
Co-Authors Khairul Nisa Lubis Muhammad Aidil Akbar Martondang Nurhalim Perdana Nurlaila Sari Riyzka Alfi Syahraini Nasution Shintya Batu Bara Uswatun Hasanah