https://scientium.co.id/journals/index.php/clpr <p>-</p> <p>Criminal Law Policy Review (CLPR), published 2 times a year, is a multidisciplinary peer-reviewed journal committed to the study of criminal justice policy through quantitative, qualitative, and mixed-methodological approaches. CLPR serves as a bridge between academics, policymakers, and practitioners by publishing sound research that addresses important issues in crime and justice and examines the implementation and effectiveness of criminal justice policies, programs, and practices.</p> <p>CLPR accepts appropriate articles, essays, research notes, and book reviews. Manuscripts appropriate for submission include:</p> <p>full-length articles that present the findings of original empirical research<br />review essays that thoroughly review and critique the “state of current research” on a particular topic and discuss the associated policy implications, or those that address an emerging issue in the field and outline a proposed research agenda<br />research notes, allowing authors to present early and preliminary results<br />reviews of books on relevant topics in criminal justice. In addition to its regular issues, CLPR also provides a forum for scheduled special issues on notable topics in crime and justice.<br />The journal appeals to criminologists, sociologists, political scientists, and other scholars and professionals with an interest in crime policy and research.</p> en-US editorial@scientium.co.id (Mochamad Nuruz Zaman) journal@scientium.co.id (Ryan Saputra Alam) Mon, 14 Aug 2023 00:00:00 +0000 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 https://scientium.co.id/journals/index.php/clpr/article/view/381 <p>Penerimaan pajak di Indonesia tidak dapat terlepas dari penerimaan pajak yang berasal dari Wajib Pajak Badan. Diperlukan institusi yang efektif, akuntabel, dan inklusif dalam menangani masih terdapatnya upaya tindak pidana di bidang perpajakan yang berpotensi dilakukan oleh Wajib Pajak Badan. Berdasarkan kajian yuridis normative, disimpulkan bahwa <em>Non-Prosecution Agreements</em> (NPA) merupakan salah satu metode yang efektif untuk menanggulangi pelanggaran Wajib Pajak Badan dengan tetap memberi kesempatan perbaikan kepatuhan yang berkesinambungan di masa depan. Diharapkan terdapat kebijakan kejaksaan terkait NPA dalam rangka pembangunan yang berkelanjutan, mengingat masih banyaknya keterbatasan Pasal 44B Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan di Indonesia.</p> Adi Hardiyanto Wicaksono Copyright (c) 2023 Criminal Law and Policy Review https://scientium.co.id/journals/index.php/clpr/article/view/381 Sun, 20 Aug 2023 00:00:00 +0000