Nurfadilah, Ulfah
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A Comparative Study of Regulation and Law Enforcement on Narcotics, Specifically Methamphetamine, in Indonesia and the Philippines Malquna, Ori Va; Nurfadilah, Ulfah
Jurnal Ilmu Hukum Kyadiren Vol 7 No 2 (2026): Jurnal Ilmu Hukum Kyadiren
Publisher : PPPM, Sekolah Tinggi Ilmu Hukum (STIH) Biak-Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46924/jihk.v7i2.342

Abstract

This study compares the institutional frameworks of the Indonesian National Narcotics Agency (BNN) and the Philippine Drug Enforcement Agency (PDEA) using W. Richard Scott’s regulatory and normative pillars. Both agencies operate under presidential authority but adopt different operational styles. The Philippines applies a highly repressive approach through Duterte’s “war on drugs,” while Indonesia combines punitive and rehabilitative measures with legal protection for cooperative users. Using a qualitative-comparative method and legal document analysis, this study examines narcotics law enforcement, treatment of users and dealers, and rehabilitation strategies, focusing on methamphetamine. Findings reveal convergence in regulation and sanctions, but significant differences in implementation—repressive in the Philippines versus legal-rehabilitative in Indonesia. Convergence and securitization theories explain how domestic and global pressures shape narcotics law narratives.
LEGAL PROTECTION AGAINST CONTINUOUS MONEY LAUNDERING IN THE TAX SECTOR IN INDONESIA Nurfadilah, Ulfah; Darmawan, Iwan
Awang Long Law Review Vol. 8 No. 2 (2026): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v8i2.1943

Abstract

Legal protection against money laundering crimes occurring in the context of taxation in Indonesia. Money laundering involving the tax sector is a serious issue that can disrupt economic stability and national revenue. This study explains the legal framework governing efforts to prevent and combat money laundering, particularly those related to taxation practices, and also identifies weaknesses and challenges in its implementation. The definition of tax crimes includes tax evasion thru forgery committed by individuals or by people working within a legal entity, usually involving collaboration between taxpayers and tax officials for personal gain. Criminal policies related to money laundering in handling tax crimes demonstrate a strong connection between source crimes, such as crimes in the tax sector considered predicate crimes, and money laundering offenses, which can be seen as their derivative. The obstacles and challenges in resolving tax crimes thru the anti-money laundering system are related to weaknesses in the existing evidence system in Indonesian criminal law.