Jurnal Online Universitas Pekalongan
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Children\u27s Rights as Legal Subjects An Ontological and Epistemological Study in Modern Legal Philosophy
No full textModern legal developments regarding children are no longer viewed merely as objects of protection, but as individuals with distinct legal standing. However, conceptually, the understanding of children\u27s rights as legal subjects remains often unclear, particularly in legal practice and public policy. Therefore, a philosophical study is needed that examines the basis of existence (ontology) and the basis of knowledge (epistemology) regarding children\u27s rights within the modern legal system. This study aims to analyze the nature of children as legal subjects and explain the epistemological basis for recognizing children\u27s rights within the framework of modern legal philosophy oriented toward respect for human dignity and human rights principles. This study uses a qualitative method with a normative-philosophical approach. The analysis is conducted through a literature review of legal philosophy theories, international legal documents such as the Convention on the Rights of the Child (CRC), and relevant national legislation. The study shows that ontologically, children are moral and social beings who possess a complete human existence and dignity, and therefore deserve to be recognized as legal subjects. Epistemologically, the recognition of children\u27s rights stems from modern legal rationality, which places justice and equality as universal values. This study concludes that recognizing children as legal subjects is a logical consequence of modern legal philosophy rooted in humanism and human rights. Therefore, national legal systems need to strengthen mechanisms for implementing children\u27s rights to align with the principles of universal justice and humanitarian values
Reconstruction of the Tax Court\u27s Function as a Repressive Legal Instrument in Achieving Justice: Urgency and Future Arrangements
No full textTax courts, as part of the judiciary, play a crucial role in achieving justice in society. This research aims to analyze the reconstruction of the tax court\u27s function as a repressive legal instrument in achieving justice, with an emphasis on the urgency and future regulations related to the tax court. This research is normative legal research with a conceptual and legislative approach. The research findings confirm that the urgency of strengthening the position of the Tax Court as a repressive legal instrument is crucial in achieving social justice. This is because the court plays a strategic role as a corrective mechanism that balances government power in tax management, which often has the potential to deviate and harm taxpayers. This aligns with Philipus M. Hadjon\u27s theory of repressive legal protection, where the Tax Court is the final line of defense ensuring the independent and objective enforcement of the rule of law, providing legal space for taxpayers to defend their rights thru objection, appeal, and lawsuit procedures. Therefore, future arrangements to strengthen the position of the Tax Court can be realized thru a comprehensive revision of Law Number 14 of 2002, which integrates the general principles of good governance (GPG) such as the principles of legal certainty, justice, transparency, professionalism, and proportionality, as well as specific principles in tax law. Affirming the finality of decisions and limiting legal remedies, as well as strengthening the principles of non-discrimination and protecting taxpayers\u27 rights, are also important aspects of the revision to create legal certainty and justice
The Effectiveness of the Deradicalization Program in Preventing Terrorism in Indonesia: Challenges of Reintegration and Its Implications for National Security
No full textIn recent years, deradicalization programs have gained increasing importance in Indonesia\u27s efforts to combat terrorism and ensure national security. However, despite their implementation, the effectiveness of these programs, particularly in terms of social reintegration, remains a key challenge. This study aims to evaluate the effectiveness of Indonesia’s deradicalization program, focusing on both ideological change and social reintegration of former extremists. Using a qualitative approach, the research conducted in-depth interviews, participant observations, and document analysis involving former terrorists, BNPT officials, and religious leaders. The findings reveal that while ideological shifts were successfully achieved through religious and psychosocial approaches, challenges in social reintegration, such as societal stigma and lack of family support, continue to hinder long-term success. The research underscores the importance of a more comprehensive approach to deradicalization, emphasizing social reintegration strategies to ensure sustained national security. The study offers practical recommendations for policymakers to strengthen post-program support, including anti-stigma campaigns and community-based reintegration initiatives. These findings contribute to the broader discourse on counterterrorism and deradicalization strategies in Indonesi
Respon Pertumbuhan dan Hasil Tanaman Cabai Merah (Capsicum annum L.) Akibat Pemberian Konsentrasi Paklobutrazol Dan Pupuk Organik Cair Bonggol Pisang: Response of Growth and Yield of Red Chili Plants (Capsicum annum L.) Due to The Provision of Paclobutrazol Concentration and Liquid Organic Fertilizer from Banana Corm
No full textCabai merah merupakan salah satu tanaman sayuran pokok yang banyak diminati dan digunakan sebagai pelengkap pembuatan bumbu masakan. Namun, pengembangan ini dihadapkan pada kendala turunnya kualitas dan kuantitas tanaman cabai dikarenakan penerapan teknik budaya yang kurang tepat sehinga menimbulkan masalah hama penyakit yang erusak tanaman. Penelitian ini menggunakan zat pengatur tumbuh paklobutrazol dan pupuk organic cair bonggol pisang untuk meningkatkan kualitas tanaman cabai. Penelitian dilakukan menggunakan Rancangan Acak Kelompok (RAK) dengan dua faktor konsnetrasi paklobutrazol (200 ml/liter, 300 ml/liter, 400 ml/liter dan 500 ml/liter) dan konsentrasi pupuk organik cair bonggol pisang (0 ppm, 100 ppm, 125 ppm, dan 150 ppm). Hasil penelitian menunjukkan bahwa adanya interaksi konsnetrasi paklobutrazol dan pupuk organic cair bonggol pisang terhadap tinggi tanaman dan jumlah buah total. Hasil terbaik diperoleh dari perlakuan konsentrasi paklobutrazol 150 ppm dan pupuk organic cair bonggol pisang 500 ml/liter.
Kata kunci: Tanaman Cabai Merah (Capsicum annum L.), Konsentrasi paklobutrazol, dan Konsentrasi Pupuk Organik Cair Bonggol Pisang
Firm Size, Corporate Social Responsibility, and Tax Avoidance: Evidence from the Consumer Non-Cyclicals Sector in Indonesia
No full textThis study investigates the influence of firm size and corporate social responsibility (CSR) on tax avoidance among companies in Indonesia\u27s consumer non-cyclicals sector, a subject gaining importance amid growing scrutiny of corporate tax practices. Integrating agency theory and legitimacy theory, the research aims to understand how external oversight and the pursuit of social legitimacy shape tax behavior, particularly in a context that remains underexplored in Indonesia. Utilizing a quantitative approach, the study analyzes panel data from 30 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Tax avoidance is proxied by the effective tax rate (ETR), CSR is measured using a GRI-based disclosure index, and firm size is assessed through the natural logarithm of total assets. Multiple linear regression was employed following model selection and classical assumption testing. The findings reveal that CSR has a significant negative effect on tax avoidance, whereas firm size does not exhibit a partial effect. However, both variables jointly influence tax avoidance significantly. These results underscore the role of CSR in promoting ethical corporate behavior and suggest that regulators and stakeholders should actively encourage CSR initiatives to enhance tax compliance and corporate transparency.Penelitian ini menyelidiki pengaruh ukuran perusahaan dan tanggung jawab sosial perusahaan (CSR) terhadap penghindaran pajak pada perusahaan-perusahaan sektor barang konsumsi primer di Indonesia, sebuah topik yang semakin penting di tengah meningkatnya pengawasan terhadap praktik pajak perusahaan. Dengan mengintegrasikan teori keagenan dan teori legitimasi, penelitian ini bertujuan memahami bagaimana pengawasan eksternal dan upaya memperoleh legitimasi sosial memengaruhi perilaku perpajakan, khususnya dalam konteks Indonesia yang masih jarang diteliti. Penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis data panel dari 30 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Penghindaran pajak diukur dengan effective tax rate (ETR), CSR diukur menggunakan indeks pengungkapan berbasis GRI, dan ukuran perusahaan dihitung dari logaritma natural total aset. Regresi linier berganda digunakan setelah dilakukan pemilihan model dan pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa CSR berpengaruh negatif secara signifikan terhadap penghindaran pajak, sedangkan ukuran perusahaan tidak menunjukkan pengaruh secara parsial. Namun, kedua variabel tersebut secara simultan berpengaruh signifikan terhadap perilaku penghindaran pajak. Temuan ini menegaskan peran penting CSR dalam mendorong perilaku etis perusahaan dan menyarankan agar regulator serta pemangku kepentingan mendorong inisiatif CSR untuk meningkatkan kepatuhan pajak dan transparansi perusahaan
Empowering MSMEs for Sustainable Growth in Timor-leste: A Community Engagement Perspective
No full textMicro, Small, and Medium Enterprises (MSMEs) are pivotal to economic diversification and inclusive growth in Timor-Leste, yet many still face barriers in finance, technology, and sustainability. This community service initiative aimed to strengthen MSME capacity through education, innovation, and participatory engagement between academia, government, and industry. Using a qualitative-descriptive approach within the community-based empowerment framework, the program integrated training in entrepreneurship, digital literacy, and green business practices. The implementation focused on cross-border collaboration between Timor-Leste and Indonesian MSMEs, particularly through the Kauman Batik Village Association in Pekalongan, as a model for cultural and creative entrepreneurship. Results showed a 73% improvement in participants’ understanding and skill levels, demonstrating the effectiveness of knowledge transfer and capacity-building methods. The project highlights that empowering MSMEs through collaborative community engagement can enhance competitiveness, foster sustainable practices, and promote cultural identity in global markets. Future initiatives are recommended to focus on digital transformation, financial inclusion, and eco-innovatio
The Relationship Between Family Function and Aggressive Behavior Among Adolescents in Bandung City
No full textIntroduction: Aggressive behaviour in adolescents is an increasing problem, with negative impacts on both individuals and society. Optimal family functioning can help adolescents manage emotions and reduce aggressive behaviour. Objectives: This study aims to determine the relationship between family function and aggressive behaviour among adolescents in Bandung City. Methods: This research was descriptive correlation with a cross-sectional study design. The total samples were 140 respondents selected by using convenience technique sampling. Data were collected using the Buss-Perry Aggressive Behaviour Questionnaire (BPAQ) and the Family Assessment Device (FAD) to measure family functioning. Data were analysed using the Pearson correlation test. Results: The analysis showed a negative relationship between family function and aggressive behaviour, with a correlation value of R = -0.287 and a significance level of p < 0.001, which indicated that the more optimal the family function, the lower the aggressive behaviour in adolescents. Conclusion: These findings confirm the important role of family in shaping adolescent behaviour and reducing aggressive behaviour. Optimizing increased family functioning, which includes more effective communication, emotional support, and better conflict management, can contribute to a decrease in aggressive behaviour in adolescents
A Hak Guna Usaha di Ibu Kota Nusantara: Analisis Implikasi Hukum Agraria terhadap Fungsi Sosial Tanah dan Keberlanjutan
No full textThe granting of Cultivation Rights (HGU) in the Nusantara Capital City (IKN) serves as a crucial instrument to support long-term investment aimed at achieving inclusive and sustainable national development. However, the extended duration of HGU, reaching nearly two centuries, poses significant challenges, particularly in ensuring the alignment of this policy with the principles of national agrarian law as stipulated in Law No. 5 of 1960 on Basic Agrarian Regulations (UUPA). Article 6 of the UUPA emphasizes that all land rights carry a social function, requiring the use of land to benefit the broader community.
This study analyzes the agrarian law implications of granting HGU in IKN concerning social justice, environmental sustainability, and the protection of indigenous community rights. Using a normative juridical approach, the research examines Law No. 3 of 2022 on IKN, Government Regulation No. 12 of 2023, and the principles of national agrarian law. The findings indicate that while the HGU policy provides certainty for investors, it has the potential to create social disparities, disregard the rights of indigenous communities over customary land, and trigger the exploitation of natural resources, leading to ecosystem degradation.
As a solution, the study recommends periodic evaluation mechanisms, protection of indigenous community rights through public consultations and fair compensation, as well as harmonization of agrarian regulations. The implementation of digital technology is also essential to enhance transparency and public participation. With inclusive, sustainable policies grounded in the social function of land, IKN can become a symbol of equitable and environmentally friendly national development transformation.Pemberian Hak Guna Usaha (HGU) di Ibu Kota Nusantara (IKN) menjadi instrumen penting dalam mendukung investasi jangka panjang guna mewujudkan pembangunan nasional yang inklusif dan berkelanjutan. Namun, durasi panjang HGU hingga hampir dua abad menimbulkan tantangan signifikan, khususnya dalam memastikan keselarasan kebijakan ini dengan prinsip agraria nasional yang diatur dalam Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA). Pasal 6 UUPA menegaskan bahwa semua hak atas tanah memiliki fungsi sosial, yang menuntut pemanfaatan tanah untuk kepentingan masyarakat luas.
Penelitian ini menganalisis implikasi hukum agraria dari pemberian HGU di IKN terhadap keadilan sosial, keberlanjutan lingkungan, dan perlindungan hak masyarakat adat. Dengan pendekatan yuridis normatif, penelitian ini menelaah Undang-Undang Nomor 3 Tahun 2022 tentang IKN, Peraturan Pemerintah Nomor 12 Tahun 2023, serta prinsip hukum agraria nasional. Hasil penelitian menunjukkan bahwa kebijakan HGU memberikan kepastian bagi investor, tetapi berpotensi menciptakan ketimpangan sosial, mengabaikan hak masyarakat adat atas tanah ulayat, dan memicu eksploitasi sumber daya alam yang merusak ekosistem.
Sebagai solusi, penelitian merekomendasikan mekanisme evaluasi berkala, perlindungan hak masyarakat adat melalui konsultasi publik dan kompensasi adil, serta harmonisasi regulasi agraria. Penerapan teknologi digital juga diperlukan untuk meningkatkan transparansi dan partisipasi publik. Dengan kebijakan yang inklusif, berkelanjutan, dan berlandaskan fungsi sosial tanah, IKN dapat menjadi simbol transformasi pembangunan nasional yang adil dan ramah lingkungan
Criminal Law Policy in the Field of Taxation Based on Interests for the Interest of State Revenue: Study at Pre-Adjudication Stage
Full text linkThere is a gap between the state\u27s goal of optimizing tax revenues originating from criminal suspects in the field of taxation and the formulation of Article 44B of Law Number 7 of 2021 concerning Harmonization of Tax Regulations. This type of research is normative legal research by adopting a statutory approach, comparative approach, conceptual approach, futuristic approach and case approach. The research results show that the ideal criminal law policy in the tax sector at the pre-adjudication stage in the future is to expand the authority of the Attorney General in terminating criminal cases in the tax sector up to the pre-prosecution process. This policy has the potential to stimulate an increase in state revenue originating from taxe
Constitutional and Gender Critique of the Implementation of Aceh’s Qanun: Between Sharia Regulations and the Restriction of Women’s Rights
Full text linkThis study aims to provide a constitutional critique of the implementation of qanun in Aceh from the perspectives of the constitution and gender. During its formulation process, the community expressed a desire for Sharia values to be incorporated into the qanun governing the lives of Acehnese people. However, its implementation has the potential to restrict women\u27s rights. This study also seeks to contribute to the reformulation of laws that are fair for all. A qualitative approach is employed in this study, with data collected from library research to analyze constitutional and gender critiques of the implementation of Aceh\u27s qanun. From a constitutional perspective, the study finds that the implementation of Aceh\u27s qanun is not entirely aligned with the national constitution, human rights, and the principles of a unitary state. Although Aceh has special autonomy to implement Islamic law, its enforcement must not contradict the principles of equality before the law, freedom of religion, and the protection of human rights. From a gender perspective, while the qanun aims to uphold Islamic values and establish a well-ordered social structure, its implementation often fails to align with gender justice principles, as it restricts women\u27s rights. To achieve justice for all members of society, it is essential to reassess the application of Aceh’s qanun and ensure women\u27s participation in the decision-making process, so that the resulting policies genuinely reflect the needs and rights of all citizens