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All Journal KANGMAS: Karya Scientific Community Service is a journal Humaniorum Journal
Awangga, Raden Arief
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Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science

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Pertimbangan Hukum Hakim terhadap Pelaku Tindak Pidana Pelecehan Seksual pada Anak Kartika, Tantri; Subroto, Gatot; Awangga, Raden Arief
KANGMAS: Karya Ilmiah Pengabdian Masyarakat Vol 6 No 2 (2025): KANGMAS: Karya Ilmiah untuk Pengabdian Masyarakat
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/kangmas.v6i2.2127

Abstract

This study aims to examine the judge's legal considerations regarding perpetrators of child sexual abuse, specifically in Decision Number 989/PID.SUS/2022/PN.BDG in conjunction with Decision Number 86/PID.SUS/2022/PT.BDG involving defendant Herry Wirawan. The method used is normative legal research with a prescriptive approach through analysis of statutory regulations, legal principles, and relevant court decisions. The results show that the judge's legal considerations in issuing the decision are based on three aspects: juridical, sociological, and philosophical. The judge not only refers to written legal norms but also considers the social and psychological impact on the child victim and the purpose of sentencing, which is to provide a deterrent effect and protect the community. In the case studied, the judge imposed a life sentence and determined that restitution to the victim was borne by the state through the Ministry of Women's Empowerment and Child Protection. This decision demonstrates maximum protection for child victims while simultaneously enforcing the law firmly against the perpetrator.
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.
Co-Authors Gatot Subroto Hafidzullah, Akhdan Yogie Hendrawarman Kartika, Tantri Suvinah