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COMPREHENSIVE STUDY OF TWELVE PERCENT VALUE ADDED TAX INCREASE IN THE LIGHT OF LEGAL UTILITY THEORY AND HUMANISM COMMUNICATION THEORY Farida Akbarina; Tania Dwika Putri; Syamsul Efendi; Heppi Syofya; Dian Indah Sari
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17003

Abstract

Abstract This study is a qualitative study with a descriptive approach, namely an approach that describes one by one each main topic used in this article. The data used in this article is secondary data that researchers obtain from credible sources that are commonly used in each study. The data used is analyzed by the stages of data collection, data selection, data reduction, and drawing conclusions with more comprehensive research results below. The result in this article show that the policy of increasing the value added tax to twelve percent which is one of the legal products for luxury goods products can be in line with the objectives of Gustav Radbruch's law, namely justice and benefits if the allocation is correct and can be utilized as well as possible. Increasing the Value Added Tax to twelve percent can increase national income that can be allocated for national development, increasing community welfare, and increasing the human growth index. In the view of humanism communication theory if it is connected to the policy of increasing value added tax to twelve percent, the approach can be in line if only the utilization of the increase can be utilized as well as possible and truly. The increase in value added tax can increase national income significantly. By increasing national income, it can also increase the welfare of society, national development, and improve the quality of human resources. Keywords: Tweleve Percent, Value Added Tax, Legal Utility Theory,Humanism Communication Theory
A Comprehensive Study of The Criminalization of Parental Violence Against Children (Legal, Human Rights, and Sharia Perspectives) Herni Ramayanti; Rabith Madah Khulaili Harsya; Asyri Febriana; Nabain Idrus; Syamsul Efendi
As-Syar i: Jurnal Bimbingan & Konseling Keluarga  Vol. 7 No. 2 (2025): As-Syar’i: Jurnal Bimbingan & Konseling Keluarga
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/as.v7i2.9493

Abstract

This study is a qualitative study with a descriptive approach, namely an approach that aims to describe each main topic in this study, including the criminalization of children by parents from the perspective of Indonesian law, the criminalization of children by parents from the perspective of human rights, and the criminalization of children by parents from the perspective of sharia law. The data used in this study are secondary data that researchers obtained from books, scientific articles, laws and regulations, websites, and so on. The data obtained was analyzed using the stages of data collection, data selection, data reduction, and drawing conclusions. The conclusion in this article show that from an Indonesian legal perspective, criminalization or violence against children is subject to varying penalties depending on the type of criminalization or violence committed. In physical violence in the form of abuse, the maximum penalty is three years and six months and/or a fine of Rp. 72,000,000.00 for minor abuse. The maximum penalty is five years if the child experiences serious injuries with a fine and/or Rp. 100,000,000.00 for abuse that causes serious injuries. And is subject to a maximum of fifteen years imprisonment and/or a fine of Rp. 300,000.00 if the child dies. If the violence is committed by a parent, a third of the sentence is added. In contrast to physical criminalization, parents can be sentenced to a minimum of five years imprisonment and a maximum of fifteen years if they commit sexual violence against their child, an additional one-third. From a human rights and Islamic law perspective, this is a heinous and prohibited act and the perpetrator must be punished according to the level of criminalization and violence.