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All Journal Jurnal Ilmiah Ekotrans & Erudisi (JIEE) Jurnal Kajian Hukum Dan Kebijakan Publik
Telaumbanua, Friderika Friska
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Decision Sciences, Operations Research & Management Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Perlindungan Hukum Terhadap Perempuan Korban KDRT(Kajian Terhadap Implementasi Keadilan Restoratif) Telaumbanua, Friderika Friska; Helfira Citra
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 1 No. 2 (2024): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/7v5zzn11

Abstract

The percentage increase in domestic violence cases that changes from year to year illustrates that resolving cases using restorative justice efforts is less efficient. The author is interested in knowing the concepts and principles of restorative justice regulated in Indonesian legislation, especially in the context of legal protection for women victims of domestic violence and the author wants to know whether there is a discrepancy between the principles of restorative justice and the legal norms that apply in handling cases. Domestic Violence. The author uses a normative juridical approach with descriptive analytical research characteristics, using secondary data sourced from literature review. The concept of restorative justice focuses on resolving cases that focus on a dialogue process involving the perpetrator, victim and the perpetrator/victim's family, as well as related parties to jointly create a fair and balanced case resolution for both the victim and the perpetrator, by prioritizing recovery in the circumstances of all , the principles used in resolving cases through restorative justice efforts are the principles of recovery and reconciliation, the principles of participation and collaboration, the principles of responsibility and accountability, the principles of personal growth and behavior change, the principles of a holistic approach. In its implementation, a discrepancy arises between the principles of restorative justice and legal norms in Indonesia, domestic violence crimes are generally carried out with an element of intent, this is contrary to one of the material requirements that must be fulfilled in handling criminal cases through restorative justice.
Assessing the Role and Future of the Tax Court Post-MK Decision No. 26PUU-XXI2023 Syafwar, Robi; Marwenny, Elwidarifa; Telaumbanua, Friderika Friska
Jurnal Ilmiah Ekotrans & Erudisi Vol. 4 No. 1 (2024): June 2024
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69989/b4r7gt95

Abstract

Taxation, as a fundamental component of the system of cooperation, serves as a financial resource to underpin governmental financing and expenditure while also acting as an instrument for the regulation of social and economic policies aimed at promoting equitable welfare. The process of tax collection occasionally engenders inequities for taxpayers; consequently, Law 14 of 2002 instituted the Tax Court as an autonomous judicial entity designated for the adjudication of tax-related disputes. Notwithstanding its establishment, the Tax Court encounters significant challenges, notably the dualism of authority wherein the Supreme Court provides technical guidance. At the same time, the Ministry of Finance oversees organizational, administrative, and financial directives. In the Constitutional Court's Decision (MK) Number 26/PUU-XXI/2023, the regulation pertaining to the oversight of the Tax Court was deemed inconsistent with Article 24, paragraphs (1) and (2) of the 1945 Constitution, prompting the Constitutional Court to impose a deadline of December 31, 2026, for the consolidation of the Tax Court's guidance authority under the auspices of the Supreme Court. Consequently, this research endeavours to scrutinize the role and prospective trajectory of the Tax Court alongside the measures necessary to effectuate the transfer of guidance authority in alignment with constitutional mandates. Hence, the author has entitled this study "Measuring the Role and Future of the Tax Court after the Constitutional Court Decision Number 26/PUU-XXI/2023." The questions posed for investigation are: What is the Role and Position of the Tax Court as delineated by the Tax Court Law, and what is the Role and Future of the Tax Court subsequent to the Constitutional Court Decision (Number 26/PUU-XXI/2023)? To address these inquiries, the author employs a qualitative writing methodology complemented by a normative legal perspective.
Co-Authors Helfira Citra Marwenny, Elwidarifa Syafwar, Robi