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This research discusses the comparison of sanctions for liability for the crime of rape between the Indonesian Criminal Code and Singapore's Penal Code 1871. In the Indonesian Criminal Code, rape is regulated in Article 473, while in the Singapore Penal Code, rape is regulated in Article 375. This research uses normative analysis and comparative analysis methods. The results of the research show that there are differences in sanctions for responsibility for the crime of rape between the Indonesian Criminal Code and the Singapore Penal Code. The Indonesian Criminal Code regulates criminal sanctions in the form of imprisonment for a maximum of 12 years and a maximum of 15 years if rape of a child or serious injury results, while the Singapore Penal Code regulates prison sanctions of 8 years to 20 years plus a minimum caning sentence of 12 lashes. This research also shows that there are differences in the definition of rape between the Indonesian Criminal Code and the Singapore Penal Code.

Confinement still often occurs until now, especially to people with mental disorders (ODGJ), but ODGJ have the same rights as normal people in general. Some of their rights are the right to be free from torture or cruel treatment, free from exploitation and free from violence. Therefore, the act of shackling is not in accordance with our positive law. The main problems of this research are: (1) How is the juridical review of sanctions against perpetrators of shackling people with mental disorders (ODGJ)? (2) How is the ideal arrangement related to legal protection of victims of shackling people with mental disorders (ODGJ)? This research is a normative research using library research techniques and the results of this research are analyzed qualitatively.This research found several things: (1) The juridical review of the provisions of criminal sanctions for perpetrators of shackling people with mental disorders (ODGJ) has not been regulated in detail in Law Number 18/2014 on Mental Health. However, it is related to Article 333 of the Criminal Code on Deprivation of Independence, where individuals who act to confine or perpetrators of shackling can be subject to criminal sanctions in the form of 8 years imprisonment with the element of intentionally depriving someone of their freedom or acting unlawfully, a maximum of 9 years imprisonment if the action causes serious injury, and 12 years imprisonment if the victim dies. (2) The ideal arrangement related to the legal protection of victims of ODGJ confinement has been regulated in Law Number 18 Year 2014 on Mental Health which ensures that everyone has a high quality of life, mental health, free from stress, and other conditions that exacerbate mental problems. In Article 4 paragraph 1 of the Mental Health Law, legal protection of ODGJ as victims of confinement in stocks is carried out through several actions, namely: promotive, preventive, curative and rehabilitative.

This research aims to analyze the effect of imposing sanctions on perpetrators of the crime of child sexual intercourse in decision number 4/pid.sus-anak/2022/PN.Lbo. This research is normative research by dissecting problems related to rules or norms, principles and regulations as well as court decisions, and analyzed descriptively. The research results show the factors that influence the judge in handing down decision number 4/Pid.Sus-Anak/2022/PN.Lbo regarding the crime of child sexual intercourse, seen from both juridical and non-juridical aspects, which pay attention to the charges given by the public prosecutor, the facts of the trial and is based on two valid pieces of evidence, namely the testimony of the witness and the defendant. Non-juridical considerations are that the perpetrator admits his actions and mistakes, promises not to repeat them; the perpetrator has never been convicted and makes a statement that he will be responsible for what he did; and act kindly and politely during the trial. Therefore, judges in examining sexual relations cases must be more proportional and prioritize conscience, especially in terms of providing protection to victims, considering the long-lasting effects on the future of children and the nation. Parents are expected to increase supervision and vigilance towards their children, especially girls so that they do not become victims of criminal acts. Apart from that, society and the government are expected to maximize the role and function of protecting children as the next generation

This study aims to analyze the influence of monitoring and punishment on work discipline. The population in this study were employees of PT Bintang Kreasi Aroma. The sample in this study amounted to 73 employees. The sampling technique used was non probability sampling with saturated sampling technique. The Methods of data collection using survey method, with the research instrument is a questionnaire and unstructured interview. The data analysis method uses SPSS 25. This study proves that monitoring has a positive effect on work discipline. Punishment has a positive effect on work discipline. Monitoring and punishment together affect work discipline.

Islamic criminal  or Fiqh Jinayah regulates criminal activities carried out by Mukhallaf. This act is classified as a criminal act because it disturbs the public and violates the rules of the Koran and Hadith.The aim is to enforce Islamic law for the benefit of the people. This crime is called jarimah and is punished with ukubah. Jarimah is divided into Hudud, Kishash, and Ta'zir. The difference in types of jarimah lies in the rights permitted. Hudud violates Allah's rights and Kishash violates individual rights. Ta'jil is a mixture of both. An example of Jarimah Kishash and Diyat is murder.

The purpose of this research is to analyze the application of the customary sanction "Lais Palolit" in the settlement of theft cases in Boti Village, Kie Subdistrict, South Central Timor District. The type of research used is empirical research. Empirical research can be interpreted as an approach that looks at a legal reality that exists in society. Based on this type of research, the data sources in this study are primary data and secondary data. The data collection techniques used are interviews, observation and documentation. The data collected will be processed through editing, coding and tabulation stages and data analysis is carried out descriptively, qualitatively and completely. Based on this research, several conclusions can be made, namely that all theft cases that occur within the scope of Boti Village must be resolved through the customary law that applies there by carrying out the customary sanction "Lais Palolit". The form of this customary sanction is the provision of additional property to the perpetrator based on what he took. This customary sanction is considered effective in resolving theft cases in Boti village. This customary sanction is different from the provisions stipulated in article 362 of the Criminal Code, but in its application so far the settlement of all theft cases in Boti village has always used the provisions of customary law and has not used the provisions of national law.

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses.  Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.

Peran lingkungan sangat penting bagi kehidupan manusia maka selayaknya bangsa Indonesia wajib mengelola, memanfaatkan serta memelihara sumber daya alam termasuk lingkungan hidup didalamnya untuk memajukan kesejahteraan umum. Oleh karena itu, Pemerintah sudah menyiapkan perangkat hukum terkhususnya hukum lingkungan guna menjerat para pencemar serta perusak lingkungan hidup pada upaya penegakan hukum lingkungan. Penelitian ini mempergunakan metode pendekatan yuridis normatif yang menganalisa peraturan perundang-undangan dengan studi pustaka dan dianalisis dengan bahan hukum bersifat deskriptif analitis. Hasil penelitian ini ditemukan bahwasanya pengaturan hukum lingkungan telah diatur dalam konstitusi maupun peraturan perundang-undangan berkaitan dengan lingkungan, seperti Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup (UUPPLH). UUPPLH merupakan Undang-Undang payung ataupun "umbrella provision" dalam menangani kebijakan lingkungan di Indonesia, membutuhkan pengembangan lebih lanjut melalui regulasi lingkungan, baik yang bersifat sektoral ataupun penjabaran langsung dari ketentuan UUPPLH. Dengan berlakunya Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang (UU Ciptaker) yang merubah sebagian pasal di dalam UUPPLH, UU Ciptaker seharusnya mampu menjadi dasar serta landasan bagi pembentukan undang-undang  yang berkaitan dengan lingkungan hidup lainnya dan UU Ciptaker tidak mengubah terkait penegakan hukum lingkungan pada UUPPLH yang terdiri atas penegakan hukum lingkungan secara administratif, perdata, serta pidana. Namun, UU Ciptaker mengubah terkait sanksi yang diatur di dalam UUPPLH, salah satunya perubahan terkait sanksi administrasi ataupun sanksi pidana.

Exhibitionism is the behavior of showing body parts or vital organs to others to achieve sexual satisfaction. This is done to get sexual satisfaction by masturbating while imagining. Exhibitionism itself is included in the category of sexual preference disorder (paraphilia). This research aims to analyze whether the application of mental rehabilitation sanctions can be carried out against the perpetrators of exhibitionism. The type of research used is normative research which is based on applicable laws and regulations and analyzes problems from a case perspective. The results of the research obtained by the author in conducting research on the application of mental rehabilitation sanctions have the potential to reduce the level of recurrence of exhibitionism behavior. Mental rehabilitation programs that include psychological therapy, counseling, and social support can help offenders to understand the root causes of their behavior and develop strategies to overcome these tendencies.

Penelitian ini bertujuan menjelaskan penanggulangan kekerasan seksual yang melindungi korban melalui putusan pengadilan, media sosial, dan kebijakan tanpa pemidanaan. Adanya putusan pengadilan dengan terdakwa Herry Wirawan dan Moch Subchi Azal Tsani pada tindak pidana kekerasan seksual menunjukkan putusan yang dapat dipersoalkan dari sudut perlindungan korban. Realitas ini berada pada kondisi masyarakat yang mengalami erosi moralitas, korban yang seharusnya memperoleh perlindungan dari putusan pengadilan justru sebaliknya. Kondisi ini menjadi materi pemberitaan media massa, apalagi terkait dengan korban kekersan seksual yang menderita fisik, mental, dan sosial. Adanya realita peradilan pidana seperti ini menarik ditengah keterbatasan hukum pidana melindungi korban, dan pada sisi yang lain ada sarana sanksi lain yang dapat digunakan untuk melindungi korban ke dalam kerangka pidana tambahan. Penelitian bersifat yuridis normatif dengan spesifikasi penelitian hukum inkonkreto. Analisisnya berupa analisis deskriptif analitis. Hasil penelitian mengungkapkan penanggulangan tindak pidana kekerasan seksual melalui putusan pengadilan tidak menunjukkan konsistensi pada perlindungan korban kekerasan. Pidana yang dijatuhkan mendekati tuntutan jaksa. Begitu pula pengenaan sanksi restitusi dengan nilai nominal yang tidak sama. Masih adanya putusan yang tidak mencakup restitusi menunjukkan lemahnya perlindungan bagi pemulihan korban, meskipun secara normatif pengenaan restitusi telah diatur. Pemberitaan media massa telah bermanfaat mempengaruhi persepsi masyarakat tentang kekerasan seksual dan dampaknya bagi korban termasuk pengenaan sanksi pidana yang berat, pemulihan korban dan ancaman pencabutan ijin operasional. Merekonstruksi perlindungan korban kekerasan seksual melalui penguatan media massa termasuk media sosial, penerapan sanksi pidana yang membuat jera, pemulihan korban melalui restitusi dan kompensasi kebijakan sosial yang mewujudkan kesejahteraan korban dengan memulihkan hak-hak korban, penguatan kesehatan mental masyarakat melalui perilaku yang menjunjung tinggi moralitas, menguatkan evaluasi yang berbasis laporan masyarakat dan penerapan sanksi perdata dan adminstrasi sebagai pidana tambahan. Kata Kunci : Penanggulangan, Media, Kebijakan, kesehatan Mental, Restitusi  

Children are the nation's assets as the successors of the nation's founders to make the country a developed country. As the nation's successors, children must receive comprehensive and massive protection. In the Child Protection Law, it is stated that children need special protection in various situations. For children who are in conflict with the law, the State provides legitimacy in the hope of changing children's behavior and the involvement of many parties in Law Number 11 of 2012 concerning the Juvenile Criminal Justice System or later known as the SPPA Law. The case taken by the author is a case where it is explained that a child in conflict with the law is a recidivist or has committed a repeat crime. Child recidivism is basically the same as recidivism in general, the difference is that the perpetrator here is a child. Repetition of criminal acts here means criminal acts committed by children, whether similar or dissimilar criminal acts, including criminal acts completed through diversion. It is explained that the case written is a case of repetition of criminal acts or recidivism committed by children of criminals. The legal process for the criminal act of abuse committed by Rui Vicente alias Aroni's child no longer takes the diversion route because the perpetrator's child is a recidivist. In this regard, child perpetrators are being processed in court by holding trials which are charged under Article 351 paragraph (1) of the Indonesian Criminal Code. UU no. 11 of 2012 concerning the Juvenile Criminal Justice System.

The seriousness of the Indonesian government in paying attention to the environment is manifested in the existence of Law Number 32 of 2009 concerning Environmental Management by regulating criminal liability for corporate legal subjects subject to criminal penalties. This is because many environmental crimes are committed by corporations and may also be carried out by corporate shareholders as policy controllers of a corporation. Against the background of environmental criminal acts which are often committed by corporations and even shareholders are also involved in these criminal acts, this article aims to provide an illustration that shareholders can also be given criminal sanctions. The method used in this research is normative juridical with a literature study approach. The results of this research explain that corporations that commit environmental crimes are clearly regulated in Law Number 32 of 2009 so that criminal sanctions can be given to provide deterrence to corporate perpetrators, but for corporate shareholders involved it is not yet explicitly regulated in Law Number 32 of 2009. 2009 because they have not adopted the Piercing the corporate veil doctrine and the alter ego doctrine as in Law Number 40 of 2007 concerning Limited Liability Companies in article 3 paragraph (2) which eliminates the immunity rights of shareholders so that they can be punished.

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.

This research is that there is still a lack of awareness among taxpayers to report/pay taxes through the tax service office due to lack of socialization, awareness, lack of tax services and lack of emphasis on tax sanctions. This research aims to determine the influence of taxpayer awareness, tax services and tax sanctions on individual taxpayer compliance. Method: Data was collected through primary data documentation. This type of research is descriptive quantitative. Then a method is carried out which includes data prerequisite tests consisting of (Normality Test and Reliability Test), then the Classical Assumption Test consisting of (Autocorrelation Test, Homogeneity Test and Multicollinearity Test and Heteroscedasticity Test) then Multiple linear regression test, then Coefficient of Determination Test, then Test The hypothesis consists of (Partial Test and Simultaneous Test). To analyze using SPSS 24.0 software. The basis used in this research uses compliance theory. Research Results: Based on the results of the tests carried out, the following conclusions can be put forward: 1) Taxpayer awareness (KWP) has a positive and significant effect on individual taxpayer compliance at KPP Pratama Bukittinggi in 2022 by finding a result of 0.051<0.05, so Ho is rejected. 2) Tax Services for Individual Taxpayer Compliance in 2022 with results of 0.005>0.05 Ho being accepted. 3) Tax sanctions for individual taxpayer compliance in 2022 with results of 0.001>0.05 Ho accepted. 4) simultaneously KWP, PP and SP have a significant effect on KWPOP by finding a result of 0.000>0.05 so Ho is rejected and Ha is accepted. Analysis of the findings shows that Taxpayer Awareness (KWP), Tax Services (PP) and tax sanctions (SP) affect individual taxpayer compliance due to an increase in taxpayers which will ultimately affect State income.

This reasearch aims to examine and analyze the effect of tax sanctions, motivation and level of education on taxpayer compliance behavior in the Pakal district of Surabaya. The unit of analysis in this study is an individual taxpayer who is domiciled in the Pakal district as many as 100 people. The sampling technique used purposive sampling. Data analysis used multiple linear regression method. The results of the study show that tax sanctions have a significant effect on taxpayer compliance. Taxpayer motivation has a significant effect on taxpayer compliance. Education level has a significant effect on taxpayer compliance. Thus, it is concluded that tax sanctions, taxpayer motivation and education level have a significant effect on individual taxpayer compliance who live in the Pakal district of Surabaya.

The aim of this research is to determine the effect of taxpayer compliance and understanding of tax sanctions on tax evasion. This research was conducted using a qualitative approach by distributing questionnaires. The target respondents in filling out the questionnaire were individual taxpayers in Samarinda, the number of respondents was 51 people. The data obtained was then tested with descriptive statistics, multiple linear analysis, classical assumption analysis, hypothesis testing and coefficient of determination. The results of this research show negative and significant results on taxpayer compliance with tax evasion and a negative but not significant influence on understanding tax sanctions for tax evasion. More exposure is needed so that taxpayers better understand tax sanctions.  

Wayan Suka Negara S.E., Ak., M.Acc & Fin, BKP, merupakan pendiri dari Kantor Synergy Bali Consulting yang memiliki lebih dari 13 tahun pengalaman di bidang akuntansi dan perpajakan. Beliau merupakan lulusan dari Sekolah Tinggi Akuntansi Negara (STAN) di bidang akuntansi, melanjutkan kembali pendidikan di Univeritas Indonesia, tidak cukup sampai disana beliau kembali melanjutkan study-nya di University Adelaide Australia jurusan Akuntansi dan Keuangan. Dilihat dari pendidikan yang sudah di tempuh, beliau memiliki banyak pengalaman kerja baik dibidang akuntansi maupun perpajakan. Sejak tahun 2001 hingga 2005 beliau  bertugas sebagai Komplayer Saditor, tahun 2006 hingga 2008 beliau pernah bertugas di PPATK (Pusat Pelaporan dan Analisis Transaksi Keuangan) merupakan lembaga intelijen di bidang keuangan milik negara. Tahun 2012 hingga 2016 beliau juga sebagai partner di SWS Consulting (Kadek Sumadi & Rekan). Beliau juga pernah sebagai partner di Sopindo Consulting pada tahun 2016. Beliau memegang Sertifikat USKP B (Terdaftar Konsultan Pajak). Beliau  juga mengajar diberbagai perguruan tinggi di Denpasar. Sejak tahun 2016 menjadi instruktur di Yayasan Widya Dewata, yang bergerak di bidang pelatihan pajak seperti Brevet A / B dan keuangan yang bekerjasama dengan Universitas Udayana. Kantor Synergy Bali Consulting melayani konsultasi tentang masalah perpajakan tertentu yang sedang dihadapi oleh perusahaan. Hal ini untuk memberikan solusi terbaik untuk masalah pajak yang dihadapi perusahaan . Layanan ini dapat dilakukan melalui e-mail, fax, telepon, teleconference, atau pertemuan langsung dengan tim konsultan. Kami membuat perencanaan pajak untuk klien agar mencapai efisiensi pajak, mengurangi risiko sanksi / denda, dan untuk mengembangkan kebijakan pajak sejalan dengan kebijakan keuangan perusahaan secara umum tanpa melanggar peraturan perpajakan.

This study aims to investigate the effectiveness of legal socialization regarding legal sanctions for adolescents involved in teenage brawls. Teenage brawls pose a serious threat to the safety and well-being of adolescents and the surrounding community. In this context, legal socialization is crucial to enhance adolescents' understanding of the legal consequences of engaging in brawls and reduce brawl incidents in their environment. The research method employed is a qualitative approach, gathering data through participant observation and interviews with adolescents involved in brawls, as well as relevant parties such as teachers, parents, and security officers. The findings indicate that legal socialization has a positive impact on increasing adolescents' awareness of the legal sanctions they face if involved in brawls. Furthermore, legal socialization plays a role in changing adolescents' attitudes and behaviors towards violence and enhancing their understanding of the importance of resolving conflicts peacefully. This study highlights the importance of a preventive approach involving legal socialization in addressing the issue of teenage brawls. By enhancing adolescents' awareness of the legal sanctions they may face, it is hoped to help reduce brawl incidents and create a safer environment for adolescents and the community. Therefore, the findings of this research make a significant contribution to efforts to prevent adolescent violence and protect adolescent well-being in society.

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.

Torture is an act of physical injury but not to the point of loss of life or death. Persecution is divided into intentional or planned abuse and unintentional. The focus of this research is on intentional or planned abuse. This social phenomenon regarding premeditated abuse is an act that violates Islamic law. Therefore, cases of planned abuse must be followed up immediately and become an urgency in this research. The aim of this research is to analyze the sanctions received by perpetrators of planned abuse from the perspective of Islamic Criminal Law. The research method used in this research is the library research method with a normative juridical research approach and qualitative data analysis. The results of this research show that (1) If the abuse occurs intentionally or premeditated, in accordance with sharia law, the punishment is Qishas on the basis of Surah Al-Maidah verse 45 that Qishas is a balanced and appropriate penalty imposed on the perpetrator of the crime of intentional or premeditated abuse as The main punishment and if the victim's family forgives, then the punishment is changed to Diat which can then be replaced again with the Ta'zir punishment. (2) The provision of sanctions for planned persecution in Islamic criminal law upholds the principles of justice and the usefulness of sanctions. By imposing appropriate and fair punishments, and ensuring that these sanctions are beneficial to society, Islamic criminal law is able to create a safe and just environment.