Publication Search

Constitutionally, tax collection is regulated in Article 23A of the 1945 Constitution of the Republic of Indonesia which confirms that taxes and other coercive levies are for state needs as regulated by law. Tax regulations themselves are regulated in Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures. Tax is an official state levy on taxpayer citizens. What is meant by taxpayer is an individual or entity including taxpayers, tax holding agents and tax collectors who have tax rights and obligations in accordance with the provisions of tax laws and regulations. As time goes by and the development of economic globalization, there is a lot of potential for crimes or crimes in the economic sector committed by corporate business actors. The difficulty of holding corporations criminally liable results in many material and immaterial losses to the state. However, criminal liability in the form of strict liability can provide a solution to this problem. Where full corporate criminal liability (strict liability) states that corporations can be held criminally liable. This research uses normative research methods by taking a statutory approach and a conceptual approach. The data obtained in this research was through literature study by collecting data from secondary legal materials, namely primary data, secondary data and tertiary data related to the problem formulations that will be discussed in this research. Then the data obtained is analyzed and described qualitatively. The aim of this research is to determine the modus operandi of perpetrators in committing criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures and to find out how criminal law is applied to corporations for criminal acts of tax evasion based on Law of the Republic of Indonesia Number 28 of 2007 concerning General Provisions and Tax Procedures.

A keyelement in the growth of teaching as a professionis teacher competency. A teacher needs to be proficient in a variety of behaviors, knowledge, and abilities in order to accomplish their professional tasks, which are demonstrated in their performance. When it comes to designing learning activities that will provide the best learning out comes, pedagogical expertise is the most important factor to take in to account. In actuality, though, there are still educators who lack pedagogical competency. The purpose of this study is to evaluate the Islamic Education (PAI) teachers' pedagogical proficiency in PAI learning activities at Bakong PittayaSchool in Pattani, Thailand. To comprehend the elements influencing the level of pedagogical competenceof PAI instructors at Bakong Pittaya School in Pattani, Thailand, as well as the characteristics of teacher competence in Thailand. This study takes a descriptive approach while using a qualitative research methodology. Data collection techniques, content analysis, interviews, and observation are all part of qualitative research. This study is being conducted at Bakong Pittaya School in Pattani, Thailand. According to the author's discussions with Islamic Education instructors and the school director, the pedagogical ability of PAI teachers at Bakong Pittaya School in Pattani, Thailand, is deemed good. Three components make up the pedagogical competency of PAI teachers: creating learning implementation plans (RPPs), carrying out learning, and conducting assessments. Teacher competency in Thailand is regulated by a teacher constitution that out lines the abilities or competencies a teacher must have, referred to as the teacher standards. Factors affecting the quality of pedagogical competence of PAI teachers in Thailand include internal factors such as efforts and initiatives from the PAI teachers themselves to develop knowledge in their field. Lack of discipline and responsibility among teachers pose a significant challenge for schools in Thailand in improving teacher competence. External factors include the school's support in providing learning facilities. Supporting factors involveactive participation from parents, community associations, teacher representatives, student representatives, directors, and principals, as well as academic experts/advisors, all of whom are part of the school committee. Keywords: , ,

Interfaith marriage is a complex and sensitive issue in Indonesia, presenting a conflict between positive law and religious values. Article 28 B of the 1945 Constitution guarantees freedom of religion, but its implementation is constrained by unclear regulations and different interpretations. Islamic law, as a source of law, provides a unique view on interfaith marriage, emphasizing individual rights and the principle of justice. To resolve this conflict, a holistic approach that integrates positive law and Islamic law is needed, as well as concrete steps such as the establishment of clear regulations, improvement of public understanding, capacity of legal officials, individual protection systems, interfaith dialogue, interfaith cooperation, and active community participation. Thus, it is expected to create a harmonious, inclusive and equitable marriage environment.

Health is a basic human need that continues to increase along with the progress of the times. Technological advances and lifestyle changes have led to a variety of new diseases, increasing the need for health services. Indonesia, with the fourth largest population in the world (272,229,372 people) and 10.14% of the population poor in 2021, faces significant health challenges. The COVID-19 pandemic has exacerbated the situation by limiting access to health services. Barriers to access, unequal distribution of services, and a shortage of doctors hinder efforts to realize the welfare of citizens as mandated by the 1945 Constitution. However, advances in information and communication technology have brought significant benefits in the health sector. Information technology has had a major impact on health and medicine, enabling the rapid, efficient, and accurate dissemination of information. One important development is the practice of telemedicine, which offers innovative solutions in health care.

This research aims to analyze the revision of the Constitutional Court Law (UU MK) which has the potential to cripple the independence of judges and perpetuate authoritarian power in Indonesia. The research method used is critical analysis with a qualitative approach, which involves analysis of legal documents and related literature. This research reveals that the revision of the Constitutional Court Law could have a significant impact on the democratic system in Indonesia, with the risk of weakening the basic principles of the rule of law, separation of powers, and protection of citizens' constitutional rights. It is hoped that the research results will provide a comprehensive picture of the risks and impacts of the revision of the Constitutional Court Law and provide recommendations for strengthening the independence of the Constitutional Court and supporting the democratic system in Indonesia.

Health as one of the most important factors for the realization of welfare is the ideal of Indonesian state law. The role of the rule of law was to realize this philosophical goal when the 1945 Constitution of the Republic of Indonesia (UUD 1945) was amended in 1945 and Health Law No. 36 was promulgated in 2009. The history of the development of hospitals in Indonesia was first established in 1626. Hospital Bylaws are regulated by Law Number 44 of 2009, specifically Article 29 paragraph (1) letter r which requires Hospital Bylaws, technically guided by Kepmenkes Number 772/Menkes/SK/VII/2002 concerning Guidelines for Hospital Internal Regulations (Hospital Bylaws) and Permenkes Number 755/Menkes /Per/IV/2011 concerning Organizing Medical Committees in Hospitals. Hospital Bylaws include Corporate Bylaws and Medical Staff Bylaws which are the Legal Implications of "Hospital By Laws" Hospital Internal Regulations.    

Medical Aesthetic Tourism shows significant growth in recent years. A study on its law protection should be conducted more in-depth to enable this trend to give the feeling of secure to its actors. This article aimed to study and to analyze Law Protection of Medical Aesthetic Tourism. This study was a doctrinal research referring to primary, secondary and tertiary data sources, with interactive technique of analyzing data. The result showed the Law Protection of Medical Aesthetic Tourism related to medical service standardization, product security standard, insurance, medical risk litigation during action and treatment. This law protection is studied from the perspective of Pancasila and Republic of Indonesia’s 1945 Constitution, and related international law. This narrative literature review focused on the problem of law protection for the tourists getting Medical Aesthetic Tourism treatment abroad.

The rights of Fiduciary guarantees, in practice, are often violated by Fiduciary guarantee recipients. Even thuggery methods are used for this purpose. The purpose of this study was to identify and analyze the legal norms formulated in Article 15 of the Fiduciary Guarantee Law and the conflicting norms of Article 15 paragraph (2) and paragraph (3) of the Fiduciary Guarantee Law with the original intense formulation of Article 28G paragraph (1) of the 1945 Constitution of the Republic of Indonesia . The research method uses a normative juridical approach. Legal norms which are the legal substance of the formulation of the Fiduciary Guarantee provisions are analyzed through a concept and law approach. Fiduciary towards the 1945 Constitution, caused by the phrase "executive power" and the phrase "the same as a court decision that has permanent legal force" which is contrary to the principles of legal certainty and fairness of the parties to the agreement. The legal argument is the subjectivity of creditors (Fiduciary Recipients) in assessing and determine the circumstances of default (default) of the debtor (Fiduciary Provider).    

Human rights are rights given to every person. Human rights first emerged as a result of resistance to government absolutism towards its citizens. The purpose of this normative legal study is to provide an explanation of secondary evidence collected through a literature survey. In Indonesia, the government continues to try to balance religious values with human rights. Primary legal sources related to human rights as well as secondary legal materials in the form of literature and professional opinions on these topics are included in the secondary data of this study. The value, quality and condition of the data collected were considered during the comparative descriptive analysis of the data collected. The quality, value and condition of the relevant data were measured and used as the foundation of this research. With the research methodology used, the findings and analysis of this research are expected to answer the research question of human rights protection in the view of hadith and the 1945 Constitution article 28, while taking into consideration the viewpoints of both national law and hadith. Islamic law is built on a solid and complete structure because it comes from Allah, the Almighty, the Most Praiseworthy. It shows and conveys all the benefits of the world and the hereafter. The relationship between the Hadith view and Article 28 of the 1945 Constitution shows the relationship between religious teachings and positive law in an effort to protect human rights

Land is something that is very important for human life. From the land humans come from, on the land humans live and into the land humans will return. Ownership, control, use and utilization of land need to be regulated in such a way in national agrarian law. In particular, land rights also need to be regulated in the agrarian law. In this context, the teachings and laws in Islam as the largest religion in Indonesia also influence the conception and policies regarding land rights. In this case, the teachings contained in the verses of the Quran and the hadith of the Prophet Muhammad SAW as a source of Islamic law become the theological and philosophical basis of the substance of land rights regulated in the constitution and other laws and regulations in Indonesia.

War conflict is something that is difficult for countries to avoid. For example, conflicts between Israel and Palestine occur repeatedly, but the realization of international accountability is not yet in accordance with existing regulations. The events that resulted in casualties in the war must be held accountable by Israel as a State, as well as the individuals involved. As a result of these actions, the perpetrators of war crimes must be held accountable under international law. The research method used is normative juridical research, namely by using library materials, by studying and examining the regulations governing international criminal law, both regulations from the Indonesian government and the constitution issued by the Rome Statute. Based on the results of research and discussion, it can be seen that the mechanism for enforcing international criminal law based on the 1998 Rome Statute is carried out through several stages, namely submission of a case by the state party, investigation and prosecution, trial, decision making, finally appeal and review.

The principle of transparency is one of the important elements that must be present in the formation of laws. With this open principle, the public will know how the law works from planning to the stipulation stage to ratification. As the purpose of the formation of the law itself is to improve the welfare of society, community participation is very necessary so that the laws enacted provide benefits and justice for them. The legislative institution, like the DPR, must be the people's representative in obtaining justice. However, the reality so far is that the community feels that the making of this law is far from the aspirations of the people, the community feels that the government authorities, in this case the DPR, DPRD and the government as the law-forming authorities, are considered to be lacking in implementing the principle of transparency and tend to take advantage of the government. Alone. This research is normative legal research. The main focus of this research is on applicable legal norms, such as the constitution, codification, government regulations, presidential regulations, and others.

Indonesia is a nation that abides by the Constitution of 1945 and Pancasila. Indonesia has encountered a multitude of illicit issues, both collective and individual, in recent years. One such offense is homicide with premeditation. This is a common occurrence in communities, families, and even police departments. Police officers are commonplace individuals who are susceptible to committing unlawful acts, notwithstanding the responsibilities and functions they perform. A considerable number of National Police personnel have been convicted of premeditated homicide. Consequently, the objective of this study is to ascertain the following: 1) the protocols governing the submission of petitions by suspects accused of premeditated homicide committed by police officers; and 2) the legal defense strategies employed by such suspects. The author addressed the issues addressed in this study from two perspectives: an empirical juridical approach and a normative juridical approach. Secondary data was acquired through literature reviews (Library Research), whereas primary data was obtained through field investigations (Field Research). In public trials, police officers occupy the same position as other civilians, according to research findings. Defense efforts may be initiated during a public trial by having the "Pledoi" read aloud. The indictment and defense cannot be presented until the judge declares the conclusion of the case examination. The written defense is submitted subsequent to the prosecutor's submission of the demands. The Pledoi comprises the following: the defendant's identity, an introductory section, a description of the objections raised against the charges filed, an indictment, the facts that were disclosed during the trial, a juridical analysis, and a concluding section.

Human rights in the Indonesian political context show a discrepancy between the principles set out in the constitution and their implementation on the ground. While the Indonesian constitution guarantees fundamental rights, various institutional, political and cultural barriers often prevent their effective implementation. This research investigates the dynamics of human rights in the Indonesian political system, highlighting the gap between constitutional norms and their application in practice. Through the analysis of various legal documents and human rights case studies, this article identifies key challenges in the enforcement of human rights in Indonesia. The main results show that while Indonesia's constitution clearly guarantees a range of human rights, there are institutional, political and cultural barriers that hinder the implementation of these rights. The article provides policy recommendations to strengthen human rights protection, including legal reform and capacity building of law enforcement agencies. It discusses the protection of human rights in the Indonesian constitution, its implementation in political practice, as well as cases of violations that have occurred. The Indonesian Constitution guarantees human rights through various provisions listed in the 1945 Constitution, including civil, political, economic, social and cultural rights. However, the implementation of human rights in political practice often faces challenges, including corruption, abuse of power, and discriminatory policies. Various cases of human rights violations, such as arbitrary arrests, violence against minorities, and labor rights violations, show the gap between law and practice. Various parties, including the government, non-governmental organizations, civil society, and the international community, play an important role in protecting and promoting human rights in Indonesia. Effective cooperation between these various parties is needed to ensure respect and protection of human rights in all aspects of national life.

The debate on the age limit for presidential and vice-presidential candidates is an important issue in the context of Indonesian democracy. Democracy emphasizes the principles of equality and participation, while meritocracy emphasizes competence and experience. Currently, the minimum age limit for presidential candidates in Indonesia is 35 years old. Debates have arisen over the relevance of this age in the current political context, with arguments in favor of the role of younger generations bringing innovation versus the need for experience and wisdom. This study aims to re-evaluate the age limit for presidential candidates in Indonesia from historical, constitutional and international comparative perspectives, and examine its impact on political dynamics and leadership quality. The research methodology involves literature analysis and recent case studies. The results are expected to contribute significantly to the discussion on the age limit for presidential candidates and its implications for democracy and meritocracy in Indonesia.

This article will discuss the concept of Independent Regulatory Agencies (IRAs) as an alternative to constitutional protection for c in Indonesia. State auxiliary agencies are state institutions that are formed and have authority based on other laws and regulations. In Indonesia, state auxiliary agencies are not regulated in a legal basis, so it is still unclear about their position in the constitution. Apart from that, there is still uncertainty regarding the independence of state auxiliary agencies which causes the authority of these state institutions to be limited. This study is a qualitative legal research. Data collection techniques using literature study. The type of data used is secondary data derived from data sources of laws and regulations, articles, and journals. The research method used is a normative juridical approach. Data analysis techniques use descriptive analysis specificatios. This research finds that state auxiliary agencies in Indonesia were formed on the basis of other laws or are said to be not state institutions that have the authority mandated by the 1945 Constitution. Unlike in the United States and Europe, state auxiliary agencies are legally guaranteed by laws and regulations and are even stated explicitly and limitively. Independence and self regulatory are two important elements in IRAs. This study recommends the concept of IRAs as an idea for improving the arrangement of state auxiliary agencies in Indonesia so as to create effective democratic state services. Some of the models that can be applied include; minimizing the authority of the DPR in selecting leaders of state auxiliary agencies, granting independent authority and affirming non-partisan provisions.

Getting a job is every person's right to live their life. In terms of getting a job, both normal people and those with disabilities should be able to get the same and decent work without any discrimination. This is in accordance with the body of the 1945 Constitution. This research is related to legal protection for workers with disabilities. The aim of this research is to find out the forms of legal protection for workers with disabilities, as well as to find out the challenges faced in legal protection for workers with disabilities. This research uses a qualitative analysis research method with a literature study approach. The results of this research are regarding legal protection for workers with disabilities regulated in several laws and regulations in Indonesia and international conventions ratified by the Indonesian government. Then the challenges in protecting workers with disabilities include stigma and discrimination, lack of public awareness, lack of access to infrastructure for people with disabilities, lack of regulations and limited types of work. This is a challenge in providing protection to workers with disabilities.

Human rights are the rights of every person, regardless of religion, race, ethnic origin, gender, sexual orientation, or social class. These rights are derived from human dignity created by God Almighty. The state, law, government and society must respect, support and protect human rights. The constitution is a civil agreement or consensus of the people that has provisions to control and guide state leaders in carrying out their duties and responsibilities, so that national leaders have a compass to know the direction and goals agreed upon in the hands of the people and the constitution. This research uses descriptive research, which is a research process to determine the value of one or more variables concerned. The results of this research show that there are many human rights challenges in Indonesia, such as discrimination is still a problem that affects the lives of many people. Discrimination can occur in various areas, such as education, healthcare, and employment. Among the many groups that face discrimination in Indonesia are ethnic minority groups and women.

Adults are hit by a moral crisis, not only at the level of government leaders and bureaucrats, but it has spread to children as well. This can be seen from student brawls, teenage crimes, and so on. This shows that our nation has lost its identity and character. The aim of this research is to find out and prove the influence of civic education (PKn) learning on student character formation. On the other hand, character is the quality of collective national behavior that is uniquely good, which is reflected in the awareness, understanding, feeling, intention and behavior of the nation and state as a result of thought, heart, feeling and initiative of a person or group of people based on the values ​​of Pancasila. , norms, the 1945 Constitution, diversity with the principle of Bhinneka Tunggal Ika, and commitment to the Republic of Indonesia, so that character education needs to be owned and instilled in students. The aim of this research is to find out and prove the influence of civics education (PKn) on the formation of students' character.

The Constitutional Court (MK) of the Republic of Indonesia plays a vital role in upholding the principles of the rule of law and the protection of human rights (HAM). MK operates through the judicial review mechanism to ensure that laws in force do not contradict the 1945 Constitution. Additionally, MK oversees the legislative process, ensuring transparency and public participation. In human rights protection, MK cancels provisions of laws that violate fundamental rights, with significant decisions related to freedom of expression, freedom of religion, and children's rights. MK also protects economic, social, and cultural rights, ensuring equal access for all citizens. Despite facing challenges such as political pressure and legal complexity, MK maintains its integrity through transparency and accountability. Overall, MK ensures that Indonesia remains a democratic and just state governed by the rule of law.