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All Journal Batara Wisnu : Indonesian Journal of Community Services Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Tangko, Lidwina Apriliana Allo
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Education Law, Crime, Criminology & Criminal Justice

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HUBUNGAN ANTARA NORMA HUKUM PAJAK DENGAN IMPLEMENTASI TAX AMNESTY DI INDONESIA Agung, Dirga; Tangko, Lidwina Apriliana Allo
Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Vol. 5 No. 3 (2025): Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bureau.v5i3.819

Abstract

The tax amnesty policy is a fiscal legal instrument designed to increase tax compliance, expand the state revenue base, and return taxpayer funds to the country through a mechanism of forgiveness for past tax obligations. This study aims to analyze the relationship between the normative objectives of tax law, as reflected in legal and economic theories and principles, and the reality of tax amnesty implementation in Indonesia. It also examines the relationship between national legal politics and tax amnesty policy as a product of government policy. A juridical-normative and sociological approach shows that, normatively, the tax amnesty is based on the principles of justice, legal certainty, and benefit (Law No. 11 of 2016). However, empirically, its implementation emphasizes short-term fiscal interests rather than fostering taxpayer legal awareness. From a legal-political perspective, this policy represents a compromise between economic needs and legal legitimacy. While fiscally successful, it has not been optimal in achieving long-term tax justice and compliance. Structural and moral reforms are needed to balance das sein and das sollen
PENYULUHAN HUKUM TENTANG LAHIRNYA KUHP BARU (UU NOMOR 01 TAHUN 2023) DARI PERSPEKTIF KEPASTIAN HUKUM & KEADILAN MASYARAKAT Agung, Dirga; Tangko, Lidwina Apriliana Allo; Pratiwi, Andi Dewi
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 3 (2025): Batara Wisnu | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i3.449

Abstract

The community service activities carried out by Dr. Dirga Agung, S.H., M.H., Lidwina Apriliana Allo Tangko, S.H., M.H., and Andi Dewi Pratiwi, S.H., M.H., which took place on January 5, 2026, held in the Community Meeting Room at the RT.002/RW.001 Neighborhood Watch Post, Mariso Village, Makassar City, has made a very meaningful contribution to the community, especially in Mariso Village, and was very well received with great enthusiasm. The legal counseling session on the enactment of the new Criminal Code (Law No. 01 of 2023) from the perspective of legal certainty and community justice was held as a way to understand and increase the legal awareness of the community of RT.002/RW.001, Mariso Village. so it is hoped that this legal counseling can be used as a first step to learn about and understand the changes in the new Criminal Code and the role of the community in increasing legal awareness in the Barombong Village neighborhood as a preventive measure to reduce the risk of misunderstandings and unresponsiveness among Barombong Village residents. Recently, there have been many reports regarding the understanding of the law that the old Criminal Code is still valid and has not been replaced, which is an issue that remains an important concern in the world of criminal law. On a broader scale, many people in big cities in Indonesia are not yet aware of the changes brought about by the new Criminal Code. In addition, the lack of public awareness of the dangers and risks of incorrect law enforcement among the community is the main cause of the recent increase in law enforcement problems throughout Indonesia
Co-Authors Agung, Dirga Pratiwi, Andi Dewi