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LAW ENFORCEMENT REGARDING VIOLATIONS OF REGIONAL RESTAURANT TAXES IN LABUHANBATU UTARA DISTRICT IS REVIEWED FROM REGIONAL REGULATION NUMBER 9 OF 2011 CONCERNING RESTAURANT TAX Heru Suhendro; Yasmirah Mandasari Saragih; Ismaidar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 3 (2024): May
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i3.1596

Abstract

Restaurant Tax is a tax on services provided by restaurants for a fee, which also includes restaurants, cafeterias, canteens, stalls, bars, and the like including catering/catering services, which are regulated in North Labuhanbatu Regency Regional Regulation Number 9 of 2011 concerning Local tax. This Empirical Legal Research focuses on how is law enforcement regarding restaurant tax violations in the North Labuhanbatu District in terms of Regional Regulation Number 9 of 2011? And what are the inhibiting factors in collecting restaurant tax in North Labuhanbatu Regency? The data source used is primary data, obtained from field research and documents, and supplemented with secondary data. The results of the research conducted show that law enforcement regarding restaurant tax violations in North Labuhanbatu Regency based on North Labuhanbatu Regency Regional Regulation Number 9 of 2011 concerning Regional Taxes is still very lacking, especially criminal law enforcement in accordance with the provisions contained in this regulation.
POLITICAL LEGAL POLICY THROUGH THE IMPLEMENTATION OF RESTORATIVE JUSTICE IN RENEWAL CRIMINAL LAW Heru Suhendro; Syaiful Asmi Hasibuan
Journal of International Islamic Law, Human Right and Public Policy Vol. 1 No. 4 (2023): December
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v1i4.18

Abstract

Criminal law policy is one form of law, in terms of restorative justice it is an alternative for resolving cases outside of court (non-litigation). The aim of this research is to find legal political options in criminal law reform. Using a juridical approach using secondary data, it can be concluded that the legal politics of criminal law reform in Indonesia is currently still ongoing and is part of the development of the national legal system. The legal politics of developing a national legal system must be based on Pancasila as a guide and filtering tool for national legal politics and the 1945 Constitution as the basic law. One form of political reform of criminal law is to adopt the concept of restorative justice as an alternative mechanism for resolving legal problems that occur without using the judicial process. With this restorative justice approach, law enforcement from having always used a retributive (retaliation) approach has shifted to a restorative (recovery) approach. The concept of restorative justice can become a permanent legal policy in building the future national criminal law system.
CRIMINAL LAW ARRANGEMENTS AGAINST JUSTICE COLLABORATORS IN CORRUPTION CRIMES IN INDONESIA Heru Suhendro; Yasmira Mandasari Saragih
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 1 (2024): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v2i1.45

Abstract

In various countries, the form of legal protection for Justice Collaborators and Westleblowers is different. Legal protection for Justice Collaborators was first known in Italy, at that time a member of the Italian mafia, Joseph Valachi, testified about the crimes committed by his group, then followed in America and Australia with legal protection. Meanwhile, in Indonesia, regulations regarding the actions of a Justice Collaborator or Westleblower are regulated in joint regulations with law enforcement officials and circulars from the Supreme Court. In giving testimony, Justice Collaborators are generally motivated by reducing their prison term or from their heart they really want to repent. However, in testimony, sometimes a Justice Collaborator is disturbed or obstructed by fellow colleagues who have committed a crime, and this is something that needs to be regulated by every country in the world so that the dismantling of a criminal case can run optimally. In responding to corruption cases, countries in the world have responded with various regulations so that they can have a deterrent effect on perpetrators of these crimes, they have also included regulations regarding Westleblowers and Justice Collaborators in their country's laws. However, in Indonesia the rules regarding witnesses, perpetrators and reporters are only regulated in the 2011 Supreme Court circular and joint regulations with law enforcement officials and the LPSK. It is appropriate that regulations regarding protection for reporting witnesses and cooperating perpetrator witnesses be included in our country's laws, so that the brave mentality of these witnesses can continue.