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Rico Nur Ilham
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International Journal of Educational Review, Law And Social Sciences (IJERLAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 2808487X     DOI : https://doi.org/10.54443/ijerlas
Core Subject : Religion, Humanities, Science, Education, Social,
Religion Humanities Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other
This journal accepts articles on results of the research in fields of Education, Cross Culture, Law, Environmental Empowerment which are the latest issues from the results of activities or practical implementations that are problem solving, comprehensive, meaningful, latest and sustainable findings with clear goals and visionary in various activities that have innovation and creativity. So that they do not just replicate the same activities in different places but must have to measurable results and impacts for society and support the achievement of the goals set in modern human development.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 962 Documents
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Reconstruction Of Tax Criminal Law Enforcement Based On Digital Transformation: A Juridical And Economic Review To Strengthen National Stability Nur Hakim; Yuhelson
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax crimes constitute a fundamental threat to fiscal sovereignty, as they distort the stability of the national economy. This study examines the urgency of reconstructing the tax criminal law enforcement system, which currently faces increasingly complex challenges arising from cross-border modus operandi, including the manipulation of transfer pricing and the abuse of tax havens. Employing a juridical-normative research method combined with the economic analysis of law, this study evaluates the weaknesses of the existing regulatory framework in responding to the rapid digitalization of global financial transactions. The findings reveal that the disparity between conventional regulatory mechanisms and the growing sophistication of tax crime schemes has resulted in significant leakage of state revenue. Accordingly, a legal reconstruction is required that places digital transformation including the integration of Big Data analytics, the Automatic Exchange of Information (AEOI), and digital forensics as the principal foundation of the tax monitoring and criminal evidentiary system. This reconstruction aims to establish legal certainty grounded in justice, while simultaneously optimizing state financial loss recovery through asset recovery mechanisms, thereby strengthening national resilience and stability.
Integration of SDGs into Gender-Equitable Spatial Planning in Lhokseumawe City Nuribadah, Nuribadah; Iskandar, Hadi; Jafar, Sofyan; Nugraha, Satriya; Sari, Elidar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19284782

Abstract

This study examines the integration of Sustainable Development Goals (SDGs), particularly Goal 5 (Gender Equality) and Goal 11 (Sustainable Cities and Communities), into gender-responsive spatial planning in Lhokseumawe City, Indonesia. Despite national mandates to mainstream SDGs in regional planning, spatial policies at the local level remain largely gender-neutral and insufficiently address socio-ecological vulnerabilities. This research aims to analyze the extent of SDG integration in spatial planning policies and to identify gaps in their implementation. Using a qualitative socio-legal approach, data were collected through in-depth interviews, focus group discussions, and analysis of policy documents, including the Regional Spatial Planning (RTRW) and related regulations. The findings reveal that while normative frameworks for gender mainstreaming exist, their operationalization in spatial planning remains partial, fragmented, and weakly institutionalized. Key challenges include limited gender-responsive budgeting, insufficient technical guidelines, and weak cross-sectoral coordination. Additionally, environmental pressures, particularly in coastal and water catchment areas, exacerbate spatial inequalities affecting vulnerable groups, especially women. This study contributes to the literature by reconceptualizing spatial planning as a transformative instrument that integrates gender justice and ecological sustainability within the SDG framework. It proposes a policy-oriented framework that embeds gender indicators into spatial planning instruments, strengthens participatory governance, and aligns local planning practices with global sustainability targets. The findings highlight the urgency of shifting from gender-neutral to gender-responsive spatial governance to achieve inclusive and sustainable urban development.

Page 97 of 97 | Total Record : 962

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