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Journal : Humaniorum Journal

Pengeluaran Tahanan Demi Hukum Yang Telah Habis Masa Penahanan Guna Mengurangi Fenomena Overcrowding di Rutan Kelas I Depok Winanto, Wahyu Andika; Hendrawarman
HUMANIORUM Vol 3 No 3 (2025): Jurnal Humaniorum
Publisher : PT Elaborium Elevasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/hmr.v3i3.104

Abstract

This research is motivated by the problem of overcrowding in the State Detention Center (Rutan) or Correctional Institution (Lapas). Overcrowding itself is an event where the accumulation of a number of detainees living in the detention center exceeds the capacity, as happened in the Depok class I detention center. The overcrowded phenomenon can certainly lead to the non-fulfillment of the rights of detainees that should be guaranteed while in the detention facility or prison. This research aims to find out the causal factors and the impact of the overcrowding phenomenon in the Class I Depok Detention Center and to find out whether Expulsion by law based on Minister of Law and Human Rights Regulation No. M.HH-24.PK.01.01.01 of 2011 can be an alternative to solve the problem of overcrowding in detention centers. The research found that the legal process is considered slow in handling a case and the lack of capacity of detention centers and law enforcers, in this case the capacity of prison guards, is a factor causing overcrowding in the Depok class I detention center, which can have a negative impact on detainee supervision and prison care and also violate the rights of detainees. Regulation of the Minister of Law and Human Rights No. M.HH-24.PK.01.01.01 of 2011 concerning the Release of Detainees by Law, which explains that detainees must be released if the detention period has expired by law. By releasing prisoners who have expired their detention period, it will certainly be able to prevent overcrowding and overstaying in detention centers and prisons. The release of detainees by law in this case can be said to be effective in solving the problem of the overcrowding phenomenon in the Depok Class I Detention Center.
Peran Keadilan dan Sistem Perpajakan dalam Mengatasi Tantangan Penggelapan Pajak di Indonesia Suvinah; Hafidzullah, Akhdan Yogie; Hendrawarman; Awangga, Raden Arief
HUMANIORUM Vol 2 No 1 (2024): Jurnal Humaniorum
Publisher : PT Elaborium Elevasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/hmr.v2i1.41

Abstract

This study explores the dynamics of tax evasion in Indonesia with a focus on the role of tax justice and the tax system. As a developing country, Indonesia faces challenges in increasing taxpayer compliance. Qualitative research methods and normative law are used to analyze the factors that influence taxpayer behavior regarding tax evasion. The research results highlight the importance of tax justice as a driver of taxpayer compliance. The benefit principle is the key to creating a positive perception of tax obligations. The self-assessment system, while encouraging active participation, opens up opportunities for tax evasion. Public awareness, reform of the tax system, and effective law enforcement were identified as solutions to overcome these challenges. This study provides an in-depth understanding of the complexity of the issue of tax evasion in Indonesia and offers views on strategic steps that can be taken by the government and society. By highlighting the role of tax justice and the importance of an effective tax system, this research contributes to the development of better tax policies and creates a fair and sustainable tax environment.