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Author

Debora Debora

2 papers indexed here

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Open access Aug 2026

Restoring Community Service as a Criminal Sanction in the National Criminal Code: A Juridical Analysis of an Instrument for Sentencing System Reform

Indonesia’s criminal law reform through Law Number 1 of 2023 on the Criminal Code places community service as a principal punishment in the national sentencing system. Its inclusion reflects a shift from the dominance of imprisonment toward sentencing diversification, individualization, social reintegration, and respec...

Rikkot Gumarang Sinaga, Debora Debora, Ojak Nainggolan · 0 citations
Open access Sep 2026

Monitoring Mechanisms, Corporate Performance, and Corporate Tax Strategy: An Agency Theory Perspective

Purpose: This study aims to examine whether monitoring mechanisms, alignment mechanism, and firm characteristics influence corporate tax strategy through corporate performance in Indonesian listed manufacturing companies.Research Methodology: This study employed a quantitative explanatory approach using purposive sampl...

Debora Debora, Regi Muzio Ponziani, Annisa Kanti et al. · 0 citations

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