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West Science Law and Human Rights
Published by Westscience Press
ISSN : 29855535     EISSN : 29855535     DOI : https://doi.org/10.58812/wslhr.v1i02
Core Subject : Humanities, Social,
Humanities Law, Crime, Criminology & Criminal Justice
Launched in 2022, the Journal of Human Rights Law Review seeks to increase awareness, knowledge, and discussion of legal issues and human rights policy. Academically focused, the Review also appeals to the wider human rights community, including those in government, intergovernmental and non-governmental circles concerned with law, policy, and fieldwork. Review of original published articles on human rights issues in their global or national context, considered from an international or comparative legal perspective.
Arjuna Subject : Umum - Umum
Articles 146 Documents
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Income Tax System Rates (Pph) As Well As Effectiveness Towards the State in Indonesia Ujang Badru Jaman SH, MH; Vira Yunitasari; Rizki Abdul Rozak; Raka Aditya Firmansyah; Tiara Azzahra Anzani; Ronald Christian Hindudom
West Science Law and Human Rights Vol. 1 No. 1 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.744 KB)

Abstract

Taxes are a very dominant source of state revenue. This makes taxes the backbone of state finances. Income Tax (PPh) is a tax imposed on individuals or entities on income received or accrued in a Tax Year. Income tax adheres to the Self-system Assessment System, the tax collection system is a system in which the Taxpayer himself calculates, deposits, and reports the tax owed to the Tax Service Office where he is registered. In Income Tax there are various types of rates. Income Tax is obtained as a source of state revenue. The effectiveness of Income Tax in Indonesia runs smoothly as it should. The purpose of this study is to find out how the rates of income tax and the effectiveness of income tax against the Indonesian state. Taxpayers often do not have the awareness and compliance to calculate, report, and pay their taxes owed. To overcome this problem, the Government implements Tax Sanctions. Tax sanctions can be said as a preventive tool so that taxpayers do not violate tax norms, tax sanctions are also made as a shock. therapy so that violators of tax norms do not make the same mistake again. The purpose of this study was to determine whether tax sanctions affect increasing compliance with Taxpayers namely against income tax.
The Urgency of Implementing Illicit Enrichment Regulations in Eradicing Corruption in Indonesia Juang Intan Pratiwi; Arief Fahmi Lubis
West Science Law and Human Rights Vol. 1 No. 1 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.083 KB) | DOI: 10.58812/wslhr.v1i1.8

Abstract

Corruption cases in Indonesia are very widespread and even always increase every year. In Indonesia itself, there are regulations regarding corruption, namely the Corruption Law, the TPPK Law, the TPPU Law and other related regulations. However, these regulations are still not able to provide maximum handling. Because it places more emphasis on punishing the perpetrators and has not maximized the recovery of state financial losses. For this reason, a regulation is needed to be able to deal with corruption in Indonesia and optimize the recovery of state financial losses or the return of corrupted assets. Illicit Enrichment is a rule regarding the illegal or unfair wealth of public officials compared to their income. Illicit Enrichment is regulated in the UNCAC convention which was ratified by the United Nations in Mexico and Indonesia is a participating country in the convention as well as ratifying the UNCAC convention. However, until now in Indonesia in the regulations regarding criminal acts of corruption there are still no rules regarding Illicit Enrichment. The urgency of regulation regarding illegitimate assets must be established in Indonesia because the orientation of handling them is to optimize the return of corrupted assets. Illicit Enrichment does not only look at the assets of corruptors who are allegedly related to alleged corruption, but also looks at the entire wealth of public officials, whether this wealth can be accounted for or not.
Legal Protection for People with Mental Disorders According to the Welfare Concept of the Indonesian State Neneng Salama; CSA TEDDY LESMANA, SH MH
West Science Law and Human Rights Vol. 1 No. 1 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.94 KB)

Abstract

This study aims to determine the extent of legal protection for people with mental disorders according to the Indonesian state welfare concept. Legal protection is an effort to protect human rights which aims to protect the interests of every citizen in a form of service that must be provided by the government to its citizens to provide a sense of security and peace to every citizen of society. As regulated under the 1945 Constitution of the Republic of Indonesia, the state's responsibility for the protection of human rights is a very important matter. As described in Article 28I Paragraph (4) which reads: "protection, promotion, enforcement and fulfillment of Human Rights is the responsibility of the State, especially the government. Regarding the protection of the rights of people with mental disorders, the government has also passed a special regulation, namely law no. 18 of 2014 concerning Mental Health. To reinforce the government's role in fulfilling the human rights of people with mental disorders, it is included in Article 81 of Law No. 18 of 2014 concerning mental health. In addition, the government is also obliged to be responsible for placing appropriate facilities and infrastructure in fulfilling the right to life for people with mental disorders. This has been regulated in article 77 of Law no. 18 of 2014 concerning Mental Health, reads: "The Government and Regional Governments have the duty and responsibility to provide facilities and infrastructure in the implementation of Mental Health Efforts".
Faketing of Evidence of Tax Invoice That Has Damage to State Revenue (Number : 131/Pid.Sus/2018/PT SMG) Indri Aprianti; Muhamad Eko Nuralam; M Taufik Hidayatullah; Putri Erna Oktavia; Yuni Wulandari
West Science Law and Human Rights Vol. 1 No. 1 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.241 KB)

Abstract

The term fictitious tax invoice is also known as an illegitimate tax invoice. According to the Director General of Taxes Circular Number 32/PJ/2010, an invalid tax invoice is a tax invoice that is not based on an actual transaction, and is issued by an entrepreneur who has not been confirmed as a taxable entrepreneur. The term fictitious tax invoice is also known as an illegitimate tax invoice. According to the Director General of Taxes Circular Number 32/PJ/2010, an invalid tax invoice is a tax invoice that is not based on an actual transaction, and is issued by an entrepreneur who has not been confirmed as a taxable entrepreneur. Tax Criminal Case in Blitar District Court Decision No. 556/Pid.B/2013/PN. Found in the indictment given the element of forgery of tax invoices committed by the Defendant, For this reason, according to the author, it is necessary to explain the indictment. The results of the analysis from the authors of the paper stated that in this tax invoice falsification case, the judge's decision against the defendant was considered wise and appropriate but different from the public prosecutor in fact it was still not in accordance with the case.
Tax Administrative Jurisdiction Case Study Tax Court Number 86615/PP/M.XIVA/15/2017 Kanesa Kanesa; Wafa Alfia; Siti Nur Annisa; Abdul Latif; Ronald Kristian Hindom
West Science Law and Human Rights Vol. 1 No. 1 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.493 KB)

Abstract

Taxes are mandatory contributions to the state owed by individuals or entities that are coercive based on the law, by not getting compensation directly and used for the needs of the state for the greatest prosperity of the people. Tax payment is a form of embodiment of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. This study uses a normative juridical approach, where law is conceptualized as what is written in laws and regulations (law in books) or law is conceptualized as rules or norms which are benchmarks for human behavior that are considered appropriate. This research is a form of descriptive qualitative research. Qualitative research is research that intends to understand phenomena about what is experienced by research subjects such as behavior, perceptions, motivations, actions, etc., holistically, and by describing in the form of words and language, in a specific context that naturally and by utilizing various natural methods. In this case the discussion regarding the tax report between the appellant, namely the taxpayer, and the appealed person, namely the Director General of Taxes or a tax agency and the auditor as a tax office officer. The problem started with the appellant providing data on the amount of tax to be paid by the applicant of 41,117,337,279.00. The data came from the financial reports provided to the IDPL auditor report.
Empirical Analysis of the Relationship between Corruption, Law Enforcement, Economic Growth, and Foreign Direct Investment in Indonesia Indriya Fathni; Yana Priyana; Erry Fitrya Primadhany
West Science Law and Human Rights Vol. 1 No. 02 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.037 KB) | DOI: 10.58812/wslhr.v1i02.61

Abstract

The link between corruption, law enforcement, economic progress, and foreign direct investment (FDI) in Indonesia is the subject of an experimental inquiry in this article. When elements like trade openness, human capital, and infrastructure development are considered, such as their effects on economic growth and FDI inflows, the study employs multiple regression analysis to examine the influence of crime and law enforcement on these two variables. The study's findings show that law enforcement and corruption significantly impact Indonesia's FDI inflows and economic growth. Law enforcement has a favorable effect on both economic growth and FDI inflows, while sin has the opposite effect. The findings suggest that reducing crime and bolstering law enforcement are essential to promoting economic growth and enticing foreign investment in Indonesia.
The Influence of Legal Education, Judicial Performance, Police Accountability, And Community Perceptions Of Crime Prevention In Indonesia Heri Heriyanto
West Science Law and Human Rights Vol. 1 No. 02 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wslhr.v1i02.59

Abstract

Crime prevention is a critical issue for governments around the world, and Indonesia is no exception. Legal education, judicial performance, police accountability, and community perceptions are all important factors in crime prevention in Indonesia. This study examines the relationship between these factors and their impact on crime prevention in Indonesia. The study uses a mixed-methods approach, including both quantitative and qualitative data, to analyze the relationship between legal education, judicial performance, police accountability, and community perceptions of crime prevention in Indonesia. The study found that legal education, judicial performance, police accountability, and community perceptions are all critical factors in crime prevention in Indonesia. The study highlights the need for more investment in legal education programs, for improved judicial performance, for greater police accountability, and for more community-based crime prevention programs.
The Influence of Law Enforcement, The Role of Parents in Tackling Juvenile Delinquency Concuming Drugs in Sukabumi District Zulfikri Darwis
West Science Law and Human Rights Vol. 1 No. 02 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wslhr.v1i02.60

Abstract

This study aimed to examine the influence of law enforcement and parental involvement on juvenile delinquency related to drug consumption in Sukabumi District, Indonesia. The study used a quantitative approach with a cross-sectional design, and data were collected through a survey of 300 young people aged 15 to 24 years. The results showed that 20% of young people reported using drugs in the past year, with marijuana being the most commonly used drug. Chi-square tests revealed a significant relationship between drug use behavior and the perception of the influence of law enforcement and parental involvement. Young people who reported using drugs were more likely to perceive law enforcement and parental involvement as not having a significant influence on their drug use behavior. The mean scores for the perceived influence of law enforcement and parental involvement on drug use behavior were moderate. Overall, the findings suggest that there is a need to improve the effectiveness of law enforcement and parental involvement in preventing juvenile delinquency related to drug consumption in Sukabumi District.
Exploring the Determinants of Legal Compliance in Small and Medium Enterprises in West Java: Type of Industry, Company Size, Legal Awareness, and Regulatory Burden Prastiyo Umardani
West Science Law and Human Rights Vol. 1 No. 02 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wslhr.v1i02.62

Abstract

This study explores the determinants of legal compliance in small and medium enterprises (SMEs) in West Java, Indonesia. Specifically, it examines the effects of type of industry, company size, legal awareness, and regulatory burden on legal compliance. Data were collected through a survey of 200 SMEs and analyzed using logistic regression analysis. The results show that type of industry, legal awareness, and regulatory burden significantly influence legal compliance in SMEs. Manufacturing SMEs were found to be more compliant than service SMEs, and SMEs with higher levels of legal awareness were more compliant than those with lower levels. Moreover, SMEs that perceived the regulatory burden to be high were less likely to comply with legal requirements. The study concludes that improving legal awareness and reducing the regulatory burden can be effective strategies to promote legal compliance in SMEs in West Java.
The Role of Religious Law in Combating and Preventing Crime in Developing Nations Suprijati Sarib; Sabil Mokodenseho
West Science Law and Human Rights Vol. 1 No. 02 (2023): West Science Law and Human Rights
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wslhr.v1i02.63

Abstract

This research aims to explore the role of religious law in preventing and tackling crime in developing countries, focusing on the challenges and opportunities faced. The research method used is descriptive-qualitative, with data collection through interviews, observations, and document studies. The results showed that religious law has great potential in preventing and dealing with crime in developing countries, especially in terms of prevention through the formation of individual character and morals. However, the challenges faced are the conflict between religious law and secular law and the weak implementation of religious law. The opportunities exist through collaboration between religious law and secular law and strengthening the performance of religious law that can be done through education and training for law enforcers. This research is expected to contribute to developing legal policy and practice in developing countries, especially regarding crime handling.

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