Vol. 1 Issue 4 (2022)

IUS POSITUM, a Latin term, signifies the established law—the foundation upon which order and justice are intricately woven.

IUS POSITUM: Journal of Law Theory and Law Enforcement is an academic journal that focuses on the study of legal theory and the implementation of law in practically. The journal is committed to becoming a platform for scientific publications that emphasize in-depth analysis, innovation, and practical solutions in the legal field. It resolves to expand its international publication reach, increase collaboration with global researchers, and strengthen the relevance and impact of articles on the development of legal theory and enforcement in various jurisdictions. The journal also encourages contributions from multiple perspectives to support the sustainability of a sustainable and inclusive legal system.

This issue discusses legal protection for taxpayers participating in the voluntary disclosure program under the tax harmonization law, as well as the criminal liability of educators in Islamic boarding schools involved in child exploitation. Additionally, this study highlights the accountability of the Surabaya government in implementing policies for street coffee sellers during the Covid-19 pandemic and analyzes the theory of justice regarding legal protection for good-faith buyers in freedom of contract.

Distribution

 https://doi.org/10.56943/jlte

ISSN 2809-672X(Online)

https://doi.org/10.56943/jlte

IUS POSITUM, a Latin term, signifies the established law—the foundation upon which order and justice are intricately woven.

IUS POSITUM: Journal of Law Theory and Law Enforcement is an academic journal that focuses on the study of legal theory and the implementation of law in practically. The journal is committed to becoming a platform for scientific publications that emphasize in-depth analysis, innovation, and practical solutions in the legal field. It resolves to expand its international publication reach, increase collaboration with global researchers, and strengthen the relevance and impact of articles on the development of legal theory and enforcement in various jurisdictions. The journal also encourages contributions from multiple perspectives to support the sustainability of a sustainable and inclusive legal system.

This issue discusses legal protection for taxpayers participating in the voluntary disclosure program under the tax harmonization law, as well as the criminal liability of educators in Islamic boarding schools involved in child exploitation. Additionally, this study highlights the accountability of the Surabaya government in implementing policies for street coffee sellers during the Covid-19 pandemic and analyzes the theory of justice regarding legal protection for good-faith buyers in freedom of contract.

Distribution

 https://doi.org/10.56943/jlte

2022-09-02

Articles

Legal Protection for Taxpayers Participants of Voluntary Disclosure Program in the Law on Harmonization of Tax Regulations
  • Achmad Subagyo, Narotama University Surabaya
  • Saiful Abdullah, Airlangga University Surabaya
  • Moh Saleh, Narotama University Surabaya

320 1-16

DOI PDF
Country:

Indonesia Indonesia

Published: September 2, 2022
Criminal Liability Against Child Exploitation Perpetrators by Educators in Islamic Boarding Schools
  • Ahmad Ihsan Amri, Narotama University Surabaya

215 17-28

DOI PDF
Country:

Indonesia Indonesia

Published: October 6, 2022
Accountability of Surabaya Government in Providing Policies to Street Coffee Seller during Covid-19 Pandemic
  • Stefani Margareta, Narotama University Surabaya
  • Dr. Miftakhul Huda, Narotama University Surabaya

168 29-44

DOI PDF
Country:

Indonesia Indonesia

Published: October 27, 2022
Theory Analysis of Justice Against Good-faith Buyers in Freedom of Contract
  • Fajar Rachmad Dwi Miarsa, Universitas 17 Agustus 1945 Surabaya
  • Krisnadi Nasution, Universitas 17 Agustus 1945 Surabaya
  • Endang Prasetyawati, Universitas 17 Agustus 1945 Surabaya
  • Syofyan Hadi, Universitas 17 Agustus 1945 Surabaya

198 45-58

DOI PDF
Country:

Indonesia Indonesia

Published: November 28, 2022
RESTORATIVE JUSTICE IMPLEMENTATION AGAINST THE PERPETRATOR OF EMBEZZLEMENT IN OFFICE AT PT KARYA NIAGA ABADI
  • Andi Sinjaya, Universitas Bhayangkara Surabaya
  • Ani Marjani, Universitas Bhayangkara Surabaya

39 59-69

DOI PDF
Country:

Indonesia Indonesia

Published: November 28, 2022