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Marulak Pardede

Biographic Data

ID10700664
NAMEMarulak Pardede
GIVEN NAMESMarulak
FAMILY NAMEPardede
SIGNATUREPARDEDE M
AFFILIATIONSNational Nuclear Energy Agency of Indonesia
ORCID0009-0008-5481-4321
VERIFIEDNo
TOTAL WORKS3
TOTAL CITATIONS0
WORKS AS AUTHOR3
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2026
LATEST PUBLICATION YEAR2026
H-INDEX0
  • Former Management Responsibility as Tax Guarantor of a Company in Indonesia

    Open Access•Al Araf Assadallah Marzuki, Mosgan Situmorang et al.•ARTICLE•Journal of Posthumanism•2026

    This study examines the legal dispute that arises regarding duties of former management as tax guarantor of corporate tax arrears upon the Minister of Finance Regulation Number 61 of 2023 concerning Procedures for the Implementation of Tax Collection of the Taxpayer Debt Due, particularly Article 9 of paragraph 8. This article provides that where registered management changes or are replaced in a deed of change, tax deduction is implemented in th…

  • Legal Model for Post-Flood Ecological Disaster Recovery in North Sumatra, Indonesia

    Open Access•Marulak Pardede•ARTICLE•Cosmopolitan Civil Societies An…•2026

    This paper examines how corruption and environmental crimes committed by PT Toba Pulp Lestari have produced flash floods, ecological disasters, and the extinction of villages in Tapanuli, North Sumatra. Drawing on normative juridical analysis and case study of legal documents, court decisions, and civil society reports, it traces three mechanisms of corporate-state crime: financial corruption through transfer pricing and asset depreciation, envir…

  • The Open Proportional Election System in Indonesia

    Open Access•Marulak Pardede, Mosgan Situmorang et al.•ARTICLE•Journal of Cultural Analysis and…•2026

    This study addresses the negative impacts of Indonesia’s open proportional election system, particularly its tendency to foster oligarchy, corruption, and abuse of office that result in significant losses to the state economy and public welfare. The system compels elected officials to recoup substantial campaign costs funded by oligarchs, often through corrupt practices, as evidenced by numerous convictions of regional heads and ministers. This r…

No prominent works on this page.

  • Former Management Responsibility as Tax Guarantor of a Company in Indonesia

    Open Access•Al Araf Assadallah Marzuki, Mosgan Situmorang et al.•ARTICLE•Journal of Posthumanism•2026

    This study examines the legal dispute that arises regarding duties of former management as tax guarantor of corporate tax arrears upon the Minister of Finance Regulation Number 61 of 2023 concerning Procedures for the Implementation of Tax Collection of the Taxpayer Debt Due, particularly Article 9 of paragraph 8. This article provides that where registered management changes or are replaced in a deed of change, tax deduction is implemented in th…

  • Legal Model for Post-Flood Ecological Disaster Recovery in North Sumatra, Indonesia

    Open Access•Marulak Pardede•ARTICLE•Cosmopolitan Civil Societies An…•2026

    This paper examines how corruption and environmental crimes committed by PT Toba Pulp Lestari have produced flash floods, ecological disasters, and the extinction of villages in Tapanuli, North Sumatra. Drawing on normative juridical analysis and case study of legal documents, court decisions, and civil society reports, it traces three mechanisms of corporate-state crime: financial corruption through transfer pricing and asset depreciation, envir…

  • The Open Proportional Election System in Indonesia

    Open Access•Marulak Pardede, Mosgan Situmorang et al.•ARTICLE•Journal of Cultural Analysis and…•2026

    This study addresses the negative impacts of Indonesia’s open proportional election system, particularly its tendency to foster oligarchy, corruption, and abuse of office that result in significant losses to the state economy and public welfare. The system compels elected officials to recoup substantial campaign costs funded by oligarchs, often through corrupt practices, as evidenced by numerous convictions of regional heads and ministers. This r…

Indonesian Legal and Regulatory Studies (3 works) · Language change (2 works) · Agency (philosophy) (1 work) · Asset (computer security) (1 work) · Audit (1 work) · Beneficiary (1 work) · Criminalization (1 work) · Deed (1 work) · Deforestation (computer science) (1 work) · Double taxation (1 work)

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