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The Effect of Tax Incentives, Quality of Human Resources, and Service Satisfaction on Taxpayer Compliance (Case Study on Individual Taxpayers in Madiun City)
Full text linkThere are various kinds of sectoral policies in each region to increase taxpayer compliance, including through the provision of incentives and improving the quality of service to taxpayers. This study aims to obtain empirical evidence regarding the effect of providing tax incentives, the quality of human resources and service satisfaction on taxpayer compliance. This research is a quantitative study with the object of research being individual taxpayers registered in the city of Madiun. The number of samples obtained was 120 respondents. The data used is included in the primary data by distributing questionnaires through the Google form. This study uses multiple linear regression analysis techniques with the SPSS 26 program. The results show that: (1) tax incentives have an effect on taxpayer compliance, (2) the quality of human resources has an effect on taxpayer compliance, and (3) tax service satisfaction has an effect on taxpayer compliance
Effectiveness of Law Enforcement in Corruption Crime Investigations (Case Study of the Ternate Police Resort, North Maluku)
No full textAbstract. The investigation of corruption cases is a crucial stage in law enforcement because it determines the quality of evidence and the continuation of the judicial process. At the Ternate Resort Police, efforts to combat corruption face various challenges, ranging from case complexity to limited resources. This study aims to evaluate the effectiveness of law enforcement in the investigation of corruption crimes at the Ternate Resort Police and to identify the obstacles affecting investigator performance, thereby formulating strategies to enhance accountability and professionalism in the investigation process. This research employs an empirical legal method with a qualitative approach. Data were obtained through literature review, examination of official investigative documents, in-depth interviews with investigators, and direct observation of ongoing case handling. The analysis was conducted descriptively and analytically by referring to Lawrence M. Friedman’s legal system theory and Soerjono Soekanto’s factors of legal effectiveness, enabling a comprehensive assessment of the interplay among legal substance, legal structure, and legal culture in the practice of corruption investigations. The findings show that corruption investigations at the Ternate Resort Police generally adhere to procedural requirements, and several cases have successfully reached the P21 stage. However, law enforcement effectiveness is not yet optimal due to limited personnel and investigator competence, inadequate investigative facilities, the complexity of document-based evidence, and coordination challenges among institutions. This study highlights the need for strengthening investigator capacity, improving investigative infrastructure, and developing more robust inter-agency coordination mechanisms as strategic measures to enhance the effectiveness of corruption case investigations in the region
Legal Analysis of Criminal Responsibility of Joint Theft Perpetrators in Indonesian Criminal Law from the Perspective of Retributive Justice
No full textAbstract. This research is entitled “A Juridical Analysis of Criminal Liability of Perpetrators of Joint Theft in Indonesian Criminal Law from the Perspective of Retributive Justice (Case Study of Verdict Number 146/Pid.B/2025/PN.Ptk).” The study aims to analyze the criminal liability of perpetrators of theft committed jointly under Indonesian criminal law and to assess the extent to which the court’s verdict reflects the principles of retributive justice. The research method used is normative juridical research, which involves examining relevant legislation, legal doctrines, and court decisions. The results indicate that, first, criminal liability for joint theft is regulated under Article 363 paragraph (1) point 4 of the Indonesian Criminal Code (KUHP), which stipulates that every participant, whether as a principal actor or an accomplice, can be held criminally responsible. This is reflected in Verdict Number 146/Pid.B/2025/PN.Ptk, where the judges found Ardiansyah and Arik Saputra guilty of aggravated theft committed jointly, and both were sentenced to imprisonment. Second, the court’s decision reflects normative retributive justice because the punishment serves as a proportional response to the offenders’ wrongdoing. However, from the perspective of proportional retributive justice, the verdict is not entirely fair, as it does not differentiate the roles and degrees of culpability of each perpetrator. Third, an ideal application of criminal liability should be based on the principle of individualized sentencing, which imposes punishment according to each defendant’s contribution and role. Accordingly, Ardiansyah, as the main executor who broke the glass and took the electronic items, should receive a harsher sentence than Arik Saputra, who only guarded outside and facilitated the escape
An Analysis of the Criminal Liability of Medical Personnel in Illegal Abortion Cases in Indonesia
No full textAbstract. The Preamble of the 1945 Constitution affirms the state’s objectives to protect all citizens, promote welfare, enlighten the nation, and uphold justice. Law as the state’s pillar guarantees order and protection of individual rights, including the fetus’s right to life. The phenomenon of illegal abortion arises from social pressures, unplanned pregnancies, and lack of education. Law enforcement and protection of women’s reproductive rights are crucial to prevent illegal abortion while maintaining justice and social welfare. The research aims to describe and analyze criminal liability of medical personnel in illegal abortion cases in Indonesia and to describe and analyze legal principles relevant to determining their liability under criminal law doctrine. This research applies a qualitative legal method with a normative juridical approach and descriptive character. Secondary data are obtained from primary, secondary, and tertiary legal materials through literature study. Qualitative descriptive analysis is employed to examine criminal liability of medical personnel in illegal abortion cases in Indonesia systematically and comprehensively. The research results show that criminal liability of medical personnel in illegal abortion cases in Indonesia is strictly regulated in the Criminal Code Articles 346 to 349, and Law No. 17 of 2023 on Health prohibits abortion, except as stipulated in the Criminal Code. Articles 427–428 of the Health Law impose imprisonment up to 15 years, with aggravation for medical personnel and potential revocation of practice licenses. Government Regulation No. 28 of 2024 as implementing regulation allows safe abortion in cases of pregnancy due to sexual violence, medical emergencies, and pregnancies up to 14 weeks under the new Criminal Code. Comparisons with other countries, such as Singapore allowing abortion up to 24 weeks with mandatory counseling and Cambodia permitting abortion up to 12 weeks for any reason, show Indonesia’s stricter regulation. Based on MUI Fatwa No. 4 of 2005, abortion for rape victims is permissible before the fetus reaches 40 days due to emergency grounds. The Indonesian Medical Code of Ethics emphasizes that illegal abortion constitutes both ethical and legal violations, underlining the principles of non-maleficence, protection of life, and the purpose of law enforcement to deter and prevent unsafe abortion practices. The relevant legal principles in determining criminal liability of medical personnel performing illegal abortions under criminal law doctrine are that criminal law principles serve as essential guidelines, including the principle of legality, principle of fault, principle of no crime without act, principle of proportionality, and principle of protection of legal interests. The principle of legality ensures punishment only when stipulated by law, the principle of fault requires intent or negligence, and the principle of no crime without act demands proof of actual conduct. The proportionality principle guarantees balance between punishment and culpability, while the principle of protection of legal interests safeguards the fetus’s right to life, maternal health, public order, and the integrity of the medical profession
Pengembangan Video Pembelajaran Berbantuan Aplikasi Canva pada Materi Perkalian Matriks Kelas XI
No full textAbstract. This study aims to develop and assess the feasibility of learning videos, created with the Canva application, for matrix multiplication material for eleventh-grade senior high school students. The study employed a development research method using a development model combined with Tessmer’s formative evaluation, which includes the stages of preliminary, design, and formative evaluation (self-evaluation, expert review, one-to-one, small group, and field test). The research subjects consisted of three expert validators, namely a content expert, a media/design expert, and a language expert, as well as eleventh-grade students involved in the one-to-one test (3 students), small group test (9 students), and field test (36 students). Data collection techniques included needs analysis questionnaires, walkthroughs or expert validation, student response questionnaires, and pretest–posttest assessments. Data analysis was conducted by calculating validity and practicality percentages using a Likert scale, and effectiveness was tested using a paired-samples t-test with a significance level of 0.05. The results indicate that the developed learning video falls into the very valid category based on expert assessments. Practical testing shows that the media is efficient and receives positive responses from students. Effectiveness testing at the field test stage reveals a significant difference between the average pretest and posttest scores, indicating that the Canva-assisted learning video is efficacious in improving students’ learning outcomes in matrix multiplication. Therefore, the developed learning video is declared valid, practical, and effective for use in eleventh-grade senior high school mathematics learning.Keywords: Canva; Matrix Multiplication; Mathematics; Media DevelopmentPenelitian ini bertujuan untuk mengembangkan dan menguji kelayakan video pembelajaran berbantuan aplikasi Canva pada materi perkalian matriks untuk peserta didik kelas XI Sekolah Menengah Atas. Penelitian ini menggunakan metode penelitian dan pengembangan (Research and Development) dengan tahapan validasi ahli, uji kepraktisan, dan uji keefektifan. Subjek penelitian meliputi validator ahli materi, bahasa, dan desain media, serta peserta didik kelas XI yang terlibat dalam uji one-to-one, small group, dan field test. Teknik pengumpulan data dilakukan melalui angket, walkthrough, serta tes pretest dan posttest. Hasil validasi menunjukkan bahwa media yang dikembangkan berada pada kategori sangat valid. Uji kepraktisan menunjukkan tingkat kepraktisan yang tinggi dengan respons positif dari peserta didik. Uji keefektifan menunjukkan adanya peningkatan hasil belajar yang signifikan antara nilai pretest dan posttest. Analisis statistik menggunakan uji non-parametrik Mann–Whitney menunjukkan bahwa penggunaan video pembelajaran berbantuan Canva berpengaruh signifikan terhadap peningkatan pemahaman peserta didik pada materi perkalian matriks. Dengan demikian, video pembelajaran yang dikembangkan dinyatakan valid, praktis, dan efektif untuk digunakan dalam pembelajaran matematika di tingkat SMA
Legal Analysis of Digital Technology Integration in Legislation Design in Indonesia
No full textThe digital revolution in the era of Industry 4.0 has significantly transformed various aspects of social and governmental life, including the process of forming legislation. In Indonesia, this transformation is supported by the implementation of the Electronic-Based Government System (SPBE) and the enactment of Law Number 13 of 2022 as an amendment to Law Number 12 of 2011 on the Formation of Legislation. This study aims to analyze the legal regulation of digital technology integration in the legislative process, examine the implementation of the digital legislation system in Indonesia, and identify the legal and institutional challenges arising from this integration. The research employs a normative legal research method with a descriptive qualitative approach by analyzing primary legal materials, including relevant laws and regulations, as well as secondary legal materials such as legal literature and scholarly works. The results show that Law Number 13 of 2022 provides a strong legal basis for the digitalization of legislative processes and enhances transparency and public participation. However, challenges remain in terms of infrastructure disparities, limited human resources, and system interoperability. Therefore, continuous legal reform and institutional readiness are essential to ensure effective and accountable digital legislation
Regulatory and Legal Construction of Mudharabah Financing in Islamic Banking: A Normative Review of the At-Tawazun Principle
No full textThis research examines the legal construction of mudharabah financing in the Indonesian Islamic banking system with a focus on the implementation of the at-tawazun (balance) principle. The research employs a normative legal research method using statutory and conceptual approaches. Primary legal materials include Law Number 21 of 2008 concerning Sharia Banking, regulations issued by the Financial Services Authority, and fatwas of the National Sharia Council of the Indonesian Ulema Council, while secondary materials consist of scholarly works on Islamic law and Islamic banking. The research findings indicate that the legal construction of mudharabah in Indonesia has accommodated the at-tawazun principle through proportional risk and profit sharing between Islamic banks as shahibul maal and customers as mudharib. However, its implementation still faces challenges regarding information asymmetry, moral hazard, and suboptimal legal protection. The at-tawazun principle is reflected in the profit and loss sharing mechanism that requires both parties to share risks fairly according to their respective contributions. This research concludes that regulatory improvements are needed to strengthen the implementation of the at-tawazun principle in mudharabah financing, particularly in aspects of transparency, accountability, and more effective dispute resolution mechanisms to achieve justice and balance in Islamic banking contractual relationships
Juridical Analysis of Electronic Agreement Validity in Online Loans Under Electronic Information and Transactions
No full textThis study examines the validity of electronic consent in online loan agreements according to Indonesian laws and regulations, specifically Law Number 11 of 2008 concerning Electronic Information and Transactions and its amendments in Law Number 19 of 2016. Electronic consent, such as the “click agree” mechanism in online loan applications, is legally recognized if it is made consciously by the user, through a reliable and secure electronic system, and in accordance with the principles of prudence and honesty as stipulated in Article 1320 of the Civil Code and Article 15 of the Electronic Information and Transactions Law. However, implementation in the field still faces obstacles, including low legal and digital literacy among the public. In cases of default, agreements remain subject to general civil law, with electronic evidence valid under Article 5 of the ITE Law. This research uses a normative-juridical approach through a literature review, combining legislative, conceptual, and case studies to analyze the legal framework, implementation, constraints, and implications of electronic consent. The results emphasize the importance of regulatory harmonization, electronic signature certification, and digital legal education to create legal certainty and optimal consumer protection
IMPLEMENTASI MEDIA PEMBELAJARAN BERBASIS MOBILE LEARNING UNTUK MENINGKATKAN KARAKTER GOTONG ROYONG SISWA DI SEKOLAH DASAR
No full textPenelitian ini bertujuan mengkaji pengaruh media pembelajaran berbasis mobile learning terhadap pembentukan karakter gotong royong siswa sekolah dasar. Metode yang digunakan adalah kuantitatif pre-eksperimental dengan desain one-shot case study. Subjek dalam penelitian ini adalah seluruh siswa kelas IV di SD Islam Tahfizh Kerongkong dengan jumlah 17 siswa, yang terdiri dari 10 perempuan dan 7 laki-laki. Data dikumpulkan melalui observasi respons siswa saat tindakan dilakukan dan angket kesadaran gotong royong siswa setelah tindakan dilakukan. Hasil menunjukkan bahwa rata-rata respons siswa terhadap mobile learning mencapai 80% (kategori baik), mengindikasikan minat dan antusiasme belajar yang tinggi. Namun rata-rata skor angket kesadaran gotong royong siswa sebesar 63,29 (kategori cukup). Uji normalitas Shapiro-Wilk menghasilkan p = 0,306 (> 0,05), sehingga data berdistribusi normal. Uji hipotesis one-sample t-test memperoleh nilai p = 0,530 (2-tailed), lebih besar dari 0,05, sehingga hipotesis nol diterima. Artinya, secara statistik implementasi mobile learning belum memberikan pengaruh signifikan terhadap karakter gotong royong siswa. Simpulan penelitian ini, media mobile learning meningkatkan motivasi belajar siswa secara umum, tetapi tidak cukup efektif membentuk karakter gotong royong secara otomatis
PENGARUH GADGET TERHADAP PERKEMBANGAN KOGNITIF ANAK USIA 5-6 TAHUN
No full textPerkembangan teknologi digital yang pesat menjadikan gadget sebagai bagian tak terpisahkan dari kehidupan anak usia dini. Fenomena ini menarik dikaji karena meskipun gadget memiliki potensi edukatif, penggunaannya yang berlebihan dapat berdampak negatif terhadap kemampuan kognitif anak. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan gadget terhadap perkembangan kognitif anak usia 5–6 tahun di TK As Sabil Khoir. Jenis penelitian yang digunakan adalah kuantitatif dengan desain korelasional. Subjek penelitian berjumlah 35 anak, dengan sampel sebanyak 19 anak kelas B. Data dikumpulkan melalui observasi, angket kepada orang tua dan guru, serta dokumentasi, kemudian dianalisis menggunakan uji regresi linear sederhana dengan bantuan program SPSS. Hasil penelitian menunjukkan nilai koefisien regresi sebesar –0,257 dengan tingkat signifikansi 0,000 < 0,05 dan nilai R² sebesar 0,423. Temuan ini menunjukkan bahwa penggunaan gadget berpengaruh negatif terhadap perkembangan kognitif anak, meskipun pengaruhnya tergolong lemah karena sebagian besar anak menggunakan gadget dalam durasi wajar dan masih mendapat stimulasi kognitif melalui aktivitas lain. Penelitian ini menegaskan pentingnya pendampingan dan pengaturan waktu penggunaan gadget agar teknologi dapat dimanfaatkan secara positif dalam mendukung perkembangan anak usia dini