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p-Index From 2021 - 2026
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All Journal Jurnal CENDIKIA ISNU Jurnal Sahabat ISNU SU
Nurleli Suseno
Unknown Affiliation
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

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The Effectiveness of Tax Law Enforcement Against Tax Evasion Crimes in Indonesia Nurlaila Sari; Khairul Nisa Lubis; Shintya Batu Bara; Nurleli Suseno; Nurhalim Perdana
Jurnal Cendikia ISNU SU Vol. 2 No. 3 (2025): Vol.2 No.3 Desember 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.959

Abstract

Tax law enforcement in Indonesia is an important effort to reduce tax evasion practices that are detrimental to the state. Although Indonesia has adequate regulations, its effectiveness is still hampered by various factors, such as limited human resources at the Directorate General of Taxes (DGT), complexity of tax regulations, and low levels of taxpayer compliance. The growing use of information technology provides opportunities to improve transparency and effectiveness of supervision, but challenges related to implementation and lack of understanding by some taxpayers are still obstacles. This study aims to analyze the effectiveness of tax law enforcement in reducing tax evasion as well as the factors that support and hinder tax law enforcement in Indonesia. The results show that despite progress, further reforms are still needed in the tax system, strengthening the capacity of DGT human resources, and increasing public tax awareness to achieve a more effective and fair tax system.
Life Insurance as a Family Financial Protection Instrument: A Legal and Practical Study Billy Prasetyo; Muhammad Jogi Uliando; Dhenis Indrawan; Andi Ghani Hasibuan; Nurleli Suseno
Jurnal Sahabat ISNU SU Vol. 3 No. 1 (2026): ISNU Sahabat Januari
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v3i1.1245

Abstract

Life insurance is a crucial instrument for providing financial protection for families, particularly in the event of the death of the primary breadwinner. This study aims to examine the role of life insurance as a means of family financial protection from a legal perspective and its practical application. The study focuses on the legal standing of the parties in a life insurance agreement, the implementation of claims, and their legal implications for family protection. The research method used is normative legal research with a statutory and conceptual approach. Data were obtained through a literature review of laws and regulations, legal literature, and documents related to life insurance. The research stages include collecting legal materials, analyzing relevant legal provisions, and drawing conclusions based on the results of the study. The results indicate that life insurance plays a strategic role in maintaining family economic stability and providing legal certainty for beneficiaries. However, in practice, problems remain, particularly related to policyholder understanding and the insurance claims process. The discussion emphasizes the importance of clear agreements, information transparency, and legal education for life insurance to function optimally as an instrument of financial and legal protection for families.
Co-Authors Andi Ghani Hasibuan Billy Prasetyo Dhenis Indrawan Khairul Nisa Lubis Muhammad Jogi Uliando Nurhalim Perdana Nurlaila Sari Shintya Batu Bara