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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum
Rudi Iskandar Ichlas
Universitas Muhammadiyah Kendari
Law, Crime, Criminology & Criminal Justice

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Prevention of budget leakage through law enforcement in the tax sector in Kendari City Tasmir; Ahmad Rustan; Rudi Iskandar Ichlas; Wahyudi Umar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i2.5853

Abstract

Research discussing the prevention of budget leakage through law enforcement in the tax sector is an effort to overcome the problem of budget leakage which is one of the main problems in the country's financial sector. The urgency of this research is to minimize state financial losses due to budget leakage and strengthen the integrity of the tax sector in Kendari City. To achieve the expected goals, researchers will adapt research procedures with mixed methods using several data collection techniques such as interviews, questionnaires, literature studies, and conducting focus group discussions (FGDs). In conducting this research, researchers must also pay attention to ethical aspects of research, such as data privacy and security, and maintain academic integrity. This study aims to identify the factors that cause budget leakage, as well as to evaluate the effectiveness of law enforcement in preventing budget leakage in the tax sector. Thus, this study is expected to provide appropriate recommendations to overcome the problem of budget leakage that occurs in the tax sector in Kendari City. The results of this study are expected to be policy recommendations that can help improve the effectiveness of law enforcement and prevent budget leakage in the tax sector in Kendari City. In addition, this research can also contribute to the development of science, especially in the fields of law and public finance.
Perbandingan Kebijakan Pengendalian Deforestasi dan Penegakan Hukum di Indonesia dan Australia Kisran Kisran; Ahmad Rustan; Rudi Iskandar Ichlas
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 2 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

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Abstract

This study comparatively analyzes deforestation control policies and law enforcement in Indonesia and Australia. The research uses normative juridical methods with legislative and comparative approaches, supported by secondary data on deforestation trends, regulatory instruments, and law enforcement practices in both countries. The analysis shows that Indonesia has a relatively comprehensive regulatory framework but faces serious obstacles at the level of implementation, including weak institutional coordination, inconsistent enforcement of sanctions, and the influence of economic interests in forest utilization. In contrast, Australia tends to rely on a combination of command-and-control instruments, market mechanisms, and a more stringent and transparent surveillance and sanctions system at the federal and state levels, thus providing a relatively stronger deterrent effect. This comparison reveals that differences in institutional design, quality of governance, and level of public participation contribute significantly to the effectiveness of deforestation control in each country. This article recommends strengthening cross-sectoral coordination, increasing the independence and capacity of law enforcement, and expanding public participation and oversight mechanisms as policy lessons that can be adapted to improve deforestation control in Indonesia
Co-Authors Ahmad Rustan Kisran Kisran Tasmir Wahyudi Umar