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This study uses an integrated analysis of positive law and Islamic law at Polres Bungo to investigate the reconstruction of sanctions for juvenile offenders during the investigation stage. Empirical trends suggest a procedural and administrative orientation that may restrict substantive rehabilitation, even though Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (Juvenile Criminal Justice System Act) formally adopts restorative justice, diversion, and the best interests of the child as guiding principles. Using a multidisciplinary approach that integrates statutory, theological-normative (shar‘i), and historical considerations, this study uses a normative qualitative design based on library research. The theoretical framework incorporates maqāṣid al-sharīʿah as a normative evaluation instrument, legal effectiveness theory, and punishment theories. The findings reveal a conceptual convergence between Indonesian positive law and Islamic criminal jurisprudence in differentiating criminal responsibility based on maturity and prioritizing rehabilitation over retribution. There are still differences, nevertheless, when it comes to age criteria and the classification of sanctions: Islamic law places more emphasis on moral and biological maturity (baligh and tamyīz), whereas positive law focuses on strict legislative boundaries. The predominance of formal legality over psychosocial assessment at the investigative level runs the risk of undermining rehabilitative goals. In order to maintain proportionality and child protection, this study suggests a reconstructive paradigm that operationalizes maqāṣid-based principles, combines thorough psychological evaluation, and improves diversion measures. In addition to realistically advancing the creation of a more equitable, rehabilitative, and child-centered investigative framework, the research theoretically advances the conversation about harmonizing state and Islamic law.

This study aims to examine the role of the Village Government in enforcing customary law sanctions of Wake Uru Sorong Tada and to analyze the effectiveness of its implementation in Heo Puat Village, Hewokloang District, Sikka Regency. Wake Uru Sorong Tada is a form of customary law that functions as a traditional prohibition to regulate and protect community ownership of agricultural products and commodities. This research employs a qualitative descriptive method. Data were collected through observation, in-depth interviews, and documentation involving key informants such as the village head, Village Consultative Body members, traditional leaders, and community members. Data analysis was conducted using the interactive model proposed by Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings reveal that the Heo Puat Village Government plays an active role as a facilitator, mediator, and guarantor in enforcing customary sanctions in accordance with Village Regulation Number 2 of 2009. The village government does not directly determine the sanctions but collaborates closely with customary institutions in resolving violations. The enforcement of Wake Uru Sorong Tada customary law sanctions is considered effective in maintaining social order, security, and a sense of safety in property ownership among community members. The strict and binding nature of customary sanctions has significantly increased legal awareness and minimized social conflicts within the village.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

Although JKN aims to provide equitable and quality health services, fraudulent practices, such as phantom billing and diagnosis manipulation, continue to grow, harming BPJS Kesehatan and participants. This study aims to examine the effectiveness of legal sanctions against JKN claim fraud in FKRTL and identify gaps in their implementation. Although regulations are in place, law enforcement remains weak, with administrative sanctions failing to provide sufficient deterrence. The gap in this research lies in the lack of application of criminal sanctions in fraud cases, especially in existing regulations. The novelty of this research is its comparative approach between current administrative sanctions and the potential application of criminal sanctions in the context of healthcare fraud. The research method uses a normative-descriptive approach, analyzing regulations and fraud audit results, and identifying gaps in the implementation of legal sanctions. The results of the study indicate that strengthening criminal sanctions and integrating technology in claim monitoring can increase the effectiveness of fraud prevention. These findings are expected to strengthen regulations and improve the integrity of the JKN system, as well as provide policy recommendations for more effective law enforcement.

This study aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance, as well as assess the role of taxpayer awareness as a moderation variable in individual taxpayers (WPOP) in West Aceh Regency. The research uses a quantitative approach with ex post facto design and survey methods. A sample of 100 respondents was selected through a random sampling technique based on the Slovin formula. Primary data were collected through a Likert scale questionnaire and analysis using instrument tests (validity and reliability), classical assumption tests, multiple linear regression analysis, and moderation regression tests to test hypotheses. The results of the study show that tax knowledge has a positive effect on taxpayer compliance. Tax sanctions also have a positive effect on taxpayer compliance. In addition, taxpayer awareness has been shown to moderate the relationship between tax sanctions and taxpayer knowledge. This means that the higher the taxpayer's awareness, the stronger the influence of tax knowledge and sanctions on taxpayer compliance. These findings are expected to be considered for tax authorities in formulating policies to increase compliance through education and strengthening tax awareness.

Penelitian ini menganalisis dasar hukum dan tanggung jawab notaris dalam tindak pidana pemalsuan akta otentik berdasarkan Kitab Undang-Undang Hukum Pidana (KUHP) dan Undang-Undang Jabatan Notaris (UUJN). Notaris memiliki kewenangan membuat akta otentik yang berkekuatan hukum sempurna, namun hal ini juga menciptakan celah bagi pemalsuan yang merugikan. Pemalsuan akta termasuk tindak pidana pemalsuan surat, menimbulkan kompleksitas dalam menentukan batas tanggung jawab notaris karena kewajiban verifikasi notaris yang terbatas dalam investigasi materiil, serta adanya perbedaan pendekatan antara KUHP dan UUJN. Penelitian ini menggunakan metode hukum normatif dengan pendekatan statute dan conceptual, mengkaji peraturan dan literatur hukum. Hasilnya menunjukkan bahwa notaris dapat dikenakan sanksi pidana jika terbukti sengaja terlibat dalam pemalsuan. Kesimpulannya, diperlukan harmonisasi antara KUHP dan UUJN untuk memastikan kepastian hukum bagi notaris dan masyarakat, dengan penekanan pada pembuktian unsur kesengajaan (dolus) notaris.

This study aims to analyze the implementation gap (Das Sein) against the normative provisions (Das Sollen) regarding the prohibition on riding a motorbike with more than one passenger (Bonceng Tiga/BOTI) as regulated in Article 106 Paragraph (9) of Law Number 22 of 2009 concerning Traffic and Road Transportation (LLAJ Law). The main problems studied are the factors underlying public non-compliance and the effectiveness of the role of the authorities in implementing criminal sanctions in the form of fines in Article 292 of the LLAJ Law. This study uses a normative legal research method with a statute approach and a conceptual approach. The secondary data analyzed are in the form of primary legal materials (LLAJ Law) and secondary (journals, books, study results). The results of the initial study indicate a significant gap between the prohibition norm (Das Sollen) and practice in the field (Das Sein). Public non-compliance is influenced by socio-economic factors (wanting to save time and costs), while the effectiveness of the maximum fine of IDR 250,000.00 (Article 292) is considered low because the nominal value does not create an adequate deterrent effect. In addition, inconsistent law enforcement also exacerbates ineffectiveness. Therefore, a revision of the legal substance and an increase in enforcement consistency are needed to optimize traffic safety guarantees.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Bendera dan lambang Negara, Bahasa Indonesia, serta Lagu Kebangsaan merupakan cerminan kedaulatan, kemandirian, dan eksistensi negara yang merdeka, bersatu, berdaulat, adil dan makmur, sekaligus sebagai jati diri bangsa dan identitas negara. Pada umumnya masyarakat mengetahui tentang bendera, bahasa, lambang negara, dan juga lagu kebangsaan serta menggunakannya dalam aktivitas bermasyarakat namun kurang memahami aspek yuridisnya secara baik dan benar. Hal ini dialami pula oleh para siswa di SMA Kesatrian 2 Semarang. Kegiatan PkM ini dilakukan untuk meningkatkan pemahaman para siswa SMA Kesatrian 2 Semarang tentang aspek yuridis penggunaan bendera, bahasa, lambang negara, dan lagu kebangsaan dalam kehidupan sehari-hari berdasar UU Nomor 24 Tahun 2009. Kegiatan dilaksanakan melalui teknis penyuluhan hukum dengan menggunakan metode ceramah, diskusi, tanya jawab, dan bantuan hukum. Evaluasi kegiatan penyuluhan dilakukan dengan metode tanya jawab langsung serta kuesioner. Hasil pelaksanaan kegiatan PkM, para siswa menjadi lebih memahami aspek yuridis penggunaan bendera, bahasa, dan lambang negara, serta lagu kebangsaan sesuai dengan peraturan perundangan yang berlaku. Demikian pula dengan sanksi administratif dan pidananya. Ada peningkatan pemahaman siswa saat sebelum dan setelah dilaksanakan kegiatan.

Match fixing is a serious issue in Indonesian football, as it undermines public trust and damages the sport’s reputation. This research aims to: (1) analyze the legal requirements for individuals involved in match fixing in Indonesian football competitions to receive sanctions from the Indonesian Football Association (PSSI) and criminal penalties from the court; and (2) examine the fairness of sanctions, particularly fines, imposed on football clubs involved in match fixing as stipulated in the PSSI disciplinary code. This study employs a doctrinal research method, focusing on written legal provisions and relying heavily on secondary data obtained from literature. The research also applies comparative, case, and statutory approaches. Legal materials are classified into primary, secondary, and tertiary sources, with data collected through literature study. The analysis uses a normative juridical method. Findings indicate that disciplinary sanctions by PSSI are regulated under Article 7, which stipulates that intentional or negligent disciplinary violations will result in sanctions without exception. Sanctions may include playing matches in closed stadiums or banning play in certain locations to maintain security and prevent riots, even without concrete evidence of disciplinary violations. In contrast, for a court to impose criminal penalties, several elements must be met: (1) the existence of a legal subject; (2) proof of fault; (3) unlawful conduct; (4) actions prohibited or mandated by law with specified penalties; and (5) occurrence in a specific time, place, and context. Regarding fines against football clubs involved in match fixing, the PSSI disciplinary code provides only administrative sanctions and monetary penalties paid to PSSI. These measures are considered less effective and fair because they lack provisions for criminal sanctions in the applicable legal framework, leaving a gap between sports governance and criminal law enforcement.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.

The purpose of this study is to find out how Taxpayer Awareness, Tax Socialization, and Tax Sanctions have an impact on Billboard Taxpayer Compliance in Karanganyar Regency. Quantitative and associative methods are used. The Slovin formula was used to determine a sample of 94 people who answered. Primary data were obtained through questionnaires and analyzed using multiple linear regression using SPSS 23. Studies show that taxpayer awareness does not affect their compliance. On the other hand, tax socialization and tax sanctions significantly and positively affect the compliance of reclamation taxpayers. This shows how important training and law enforcement are in improving tax compliance.”

Since tax revenues are declining annually, it is evident that Indonesian taxpayer compliance is still at a low level. The declining number of taxpayers in KPP Pratama Sleman Regency each year is another indicator of taxpayer compliance and the negative attitude of private taxpayers. The goal of this study is to determine the relative importance of tax penalties, taxpayer knowledge, taxpayer awareness, and taxpayer attitudes. Quantitative approaches are used in this study. The sample in this study consisted of a few KPP Sleman personnel, while the population consisted of 50 respondents, who were KPP Sleman taxpayer consumers. Random sampling was the sampling method employed in this study. Multiple regression is the data analysis method employed, and the analysis's findings indicate that Taxpayer Knowledge of Taxpayer Compliance is attained at t = 9.338 > -4.911ttable with a sig level of 0.00 < sig.α (0.05), meaning that Ha is accepted and H0 is rejected. As a result, H1—the research hypothesis that "Taxpayer Knowledge has a considerable effect on Taxpayer Compliance"—is accepted. Taxpayer Compliance (Y) obtained t = 4.377> 14.855 from ttable with a sig value. The influence of taxpayer attitudes on taxpayer compliance is obtained t = 9.338 > 4.337ttable with a sig level. = 0.00< sig.α (0.05), and H0 is rejected and Ha is accepted. The influence of taxpayer knowledge on taxpayer compliance is obtained t = 9.338 > 13.104ttable with a sig level. = 0.00< sig.α (0.05). H0 if 0.00 < sig.α (0.05

With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.

This study uses a qualitative method to examine the criminal sanctions against phishing crimes under Indonesian criminal law. Phishing is a form of cybercrime committed by deceiving victims into disclosing personal or confidential information such as identity data, bank accounts, or other sensitive details. In Indonesian criminal law, phishing is not explicitly mentioned, but it can be prosecuted under several articles of the Electronic Information and Transactions Law (Law No. 19 of 2016), particularly Articles 35 and 36, which regulate manipulative acts that cause harm to others. Offenders may face imprisonment of up to 12 years and/or fines of up to 12 billion rupiah. Additionally, offenders may be charged under the Indonesian Penal Code (KUHP) if their actions meet the elements of fraud or data theft. This study highlights the need for legal reform to be more responsive to the rapid advancement of digital technology. More specific regulations are needed to ensure legal certainty and provide adequate protection for victims of phishing crimes in Indonesia.

Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT dan/atau keterangan yang berisi data pajak yang tidak benar atau tidak lengkap yang menimbulkan kerugian Negara. Tujuan penelitian ini adalah mengetahui dan menganalisis pemeriksaan bukti permulaan, pertimbangan hukum hakim dalam penjatuhan putusan, dan akibat hukum atas Putusan pada Putusan No.239/Pid.Sus/2014/Pn.Sbw. Rumusan masalah dalam penelitian ini adalah 1) Bagaimana pemeriksaan bukti permulaan?, 2) Bagaimanakah pertimbangan hukum hakim dalam penjatuhan putusan? dan 3) Bagaimana akibat hukum atas Putusan No.239/Pid.Sus/2014/Pn.Sbw? Metode penelitian ini termasuk yuridis normatif dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa 1) pemeriksaan bukti permulaan dimulai dari memeriksa saksi-saksi dan bukti berupa dokumen faktur pajak standar yang dilaporkan Christin Marliana; (2) Pertimbangan hakim atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah pada saat dilakukan pemeriksaan bukti permulaan tidak dapat dikurangkan dalam menghitung kerugian pada pendapatan negara karena pajak tersebut disetor setelah melewati batas waktu seharusnya disetor kekas negara dan Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak harus dilakukan untuk tahun pajak 2007, 2008 dan 2009 paling lambat tanggal 15 bulan berikutnya setelah berakhirnya Masa Pajak; (3) Akibat hukum atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah Christin Marliana dijatuhi hukuman penjara pidana penjara selama 3 (tiga) tahun dan Denda 2 (dua) kali pajak terhutang yang kurang dibayar yang keseluruhannya berjumlah 2 x Rp. 8.422.542.800,- = Rp 16.845.085.600, subsidiair 6 (enam) bulan kurungan.

Notaris atau PPAT dalam jabatannya tidak terlepas dari sebuah kesalahan dan pelanggaran. Salah satu yaitu kasus dalam Putusan Nomor 1379K/Pid/2023 diketahui dalam kasus bahwa MVS selaku Notaris atau PPAT dititipi uang pembayaran uang tanah oleh SRW selaku pembeli. Uang tersebut tidak diberikan kepada pihak yang berhak yaitu 19 ahli waris selaku penjual maupun BA selaku kuasa jual, Namun diberikan kepada EW. Pokok permasalahan dalam penelitian ini yaitu :1). Bagaimana proses pelaksanaan jual beli tanah dalam Putusan Nomor 1379K/Pid/2023. 2). Bagaimana tanggung jawab Notaris atau PPAT terhadap jual beli tanah dalam Putusan Nomor 1379K/Pid/2023 3).Bagaimana akibat hukum terhadap Notaris atau PPAT yang turut serta dalam proses jual beli tanah dalam Putusan Nomor 1379K/Pid/2023. Metodologi penelitian yang digunakan adalah yuridis normatif, sumber data yaitu data sekunder, metode pengumpulan data dengan studi kepustakaan, metode analisis data menggunakan analisis data kualitatif. Hasil dari penelitian ini bahwa, 1).  Proses jual beli tanah ada tiga tahapan yang harus dilalui yaitu tahapan pengecekan data, tahapan persiapan dan perpajakan, terakhir tahapan jual beli dan balik nama. 2). Sikap Notaris atau PPAT dalam Putusan Nomor 1379K/Pid/2023 merugikan bagi pihak penjual dan pembeli sehingga Notaris atau PPAT bertanggung jawab secara perdata, pidana, dan Adminitratif. 3). Notaris atau PPAT dengan menerima uang titipian dari SRW dinilai menjadi pihak yang ikut serta Notaris atau PPAT dalam jual beli tanah tersebut dan hal itu telah melanggar Pasal 52 UUJN, maka akibat dari keikutsertaan menerima sanksi pidana yaitu penjara selama tujuh bulan.

OJK melaksanakan Pemeriksaan terhadap Bank melalui pemeriksaan secara berkala paling sedikit 1 (satu) tahun sekali untuk setiap Bank dan pemeriksaan sewaktu-waktu apabila terdapat laporan dari masyarakat terkait adanya dugaan pelanggaran kewajiban bank. Pemeriksaan meliputi pemeriksaan terhadap aspek kegiatan usaha Bank. Pemberian sanksi terhadap Penyelenggara Laku Pandai yang tidak melaksanakan kewajiban perlindungan data nasabah diatur dalam POJK Nomor 22 Tahun 2023, dimana akan dikenai sanksi administratif, denda administratif dan sanksi pidana sebagaimana diatur dalam UU P2SK. OJK harus melakukan pemeriksaan secara berkala dan terus memperhatikan peraturan perundang-undangan yang terbit sehingga dapat melakukan sinkronisasi dalam penerbitan POJK demi memberikan perlindungan kepada nasabah yang menitipkan uangnya kepada Penyelenggara Laku Pandai. OJK harus mensosialisasikan POJK yang baru diterbitkan kepada masyarakat dengan harapan masyarakat luas paham dan mengerti bagaimana melindungi hak-hak mereka selaku nasabah. Masyarakat harus berperan aktif sehubungan dengan adanya dugaan penyelewengan tindakan oleh Penyelenggara Laku Pandai dengan cara melakukan pelaporan kepada OJK sehingga OJK dapat segera melakukan pemeriksaan

This research aims to conduct a juridical analysis of cases of circulation of illegal cosmetic products. The method used is normative-dogmatic juridical research, which focuses on relevant legal doctrines and principles. The approach used is a conceptual approach and a statutory approach, with primary legal sources including the Health Law, BPOM Regulations, the Criminal Code (KUHP), and the Criminal Procedure Code (KUHAP). Secondary legal sources include journals, books, and other references that support the analysis. The results show that the distribution of illegal cosmetic products that do not meet safety and quality standards, as in the case of the defendant Megawati binti Rahmat alias Mega in verdict number 39/Pid.Sus/2020/PN Slr, is a serious violation of health law and consumer protection in Indonesia. Based on the principle of liability based on the element of fault, the defendant can be held legally responsible because it is proven that she distributed cosmetics without a distribution permit containing hazardous substances such as mercury. The Panel of Judges considered that the defendant's actions fulfilled the elements of unlawful acts in accordance with Article 1365 of the Civil Code and Article 196 of Law of the Republic of Indonesia Number 36 of 2009 concerning Health. The implications of this research emphasize the importance of strict law enforcement and the application of the principle of responsibility to protect public health from dangerous cosmetic products.