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Enforcement of Criminal Tax Law in Indonesian Court Decisions
Full text linkThis study seeks to illustrate how the mechanism for enforcing tax criminal law is applied at the judicial level, from the evidentiary process and the application of the elements of the offense to the basis for criminal punishment for taxpayers or related parties who commit acts of tax avoidance or evasion. This study uses a normative juridical method by analyzing court decisions, legislation, tax law literature, and economic criminal law doctrine. The results show that the courts apply positive legal constructions relatively consistently, including in assessing the fulfillment of the elements of intent, the existence of an unlawful act, and the resulting state losses. The judge's considerations also demonstrate the application of the ultimum remedium principle, which characterizes tax criminal law: criminal punishment as a last resort after administrative instruments and sanctions are ineffective. Nevertheless, this study identified several issues related to the consistency of legal arguments, the proportionality of criminal penalties, and the sufficiency of evidence that should be addressed. This research is expected to contribute to criminal law enforcement in the tax sector and to provide policymakers with an opportunity to evaluate how to build a more transparent, accountable, and effective tax system
Law Enforcement Against Parents Perpetrating Physical Violence Against Children Which Causes Death
Full text linkThis research aims to determine the factors that cause physical violence by parents against children, which causes death, and how law enforcement applies to parents as perpetrators of physical violence against children, which causes death. This research is based on the phenomenon of vulnerability and the increasing cases of physical violence by parents against children, which causes death. Based on Data received throughout 2023 shows 985 instances of physical violence, with 35% of them occurring in the family environment. This research is a normative juridical method with a statutory approach. The results of the study show that the factors causing physical violence against children by parents, which causes death, are children as targets of domestic violence, economic factors, parental personality factors or stress, experiences of violence, and culture in society. The implementation of the Child Protection Law No. 35 of 2014 and the Law on the Elimination of Domestic Violence No. 23 of 2004 is used as a law enforcement effort to prevent criminal acts of physical violence against children which causes death
Existence of The Land Bank Agency in The Context of Investment Development in Indonesia
Full text linkLand is an important component in the business world, so in its development it "forces" Indonesia to become an investment-friendly country. To achieve this, Indonesia created the Job Creation Law and formed the Land Bank to collect, manage and distribute land in Indonesia. However, there are pros and cons related to the substance contained in the Job Creation Law, such as seeming to revive the domain verklaring, the alleged bias of the Government regarding the granting of permits to business entities and/or investors, overlapping authority and misinterpretation of the public regarding the main duties and functions of the Land Bank which is considered a new forum for corruption, collusion and nepotism (CCN) because, in the same sector, there is already the Ministry of ATR/BPN which also regulates the land sector in Indonesia, so that clear restrictions are needed between institutions, therefore this systematic review is a bridge for the Government, investors and the public to realize legal certainty
Consumer Protection in The Perspective Of Islamic Law: The Principle of Dignified Justice
Full text linkConsumer protection in the context of dignified justice does not only prioritize economics and business, but also considers respect for ethics and human values. Consumer protection from an Islamic legal perspective will prioritize the principle of dignified justice as its main basis. Justice in Islamic sharia does not only include fulfilling rights equally, but also regarding respect for human dignity as creatures of God, so that dignified justice in Islam is justice that collaborates moral, spiritual and social values to maintain a balance between rights and obligations. Islamic sharia not only protects consumers from material loss, but will also maintain human dignity as legal subjects, this is because Islam teaches the values of al-'ilah (justice), maslahah (benefit), hisbah (supervision), and their relevance to protection of consumer rights. The principle of dignified justice emphasizes that consumers' rights must be protected and treated with respect, including consumer rights to correct information, freedom from fraud, and guarantees of product quality. This research uses a philosophical normative approach which will discuss the importance of values in Islamic sharia to provide more fair protection for consumers. Therefore, integrating the principles of Islamic law into regulations governing consumer protection can be a strategic step to create dignified justice for all parties
The State's Efforts to Realize Boum Publicum Through Preventing the Occurrence of Corruption Crimes
Full text linkRecently, corruption in Indonesia has been rampant. Corruption announcements are often found in every media (television, news, or social media). One of the cases that attracted enough attention from the public is the corruption against COVID-19 social aid committed by The Minister Of Social Department, Juliari Batubara, for Rp 32.4 billion. In conclusion, corruption is spreading to most of the country and involving more actors, which describes the irony of decentralization and democracy. Therefore, most of the corruption in countries was done by placemen who citizens elected. This irony should be able to open Indonesian eyes to the deterioration of human resources. As a citizen and future generation who were desperately hoping for the progress of our beloved country, then we did a case study related to the corruption against COVID-19 social aid that was committed by The Minister of Social Department, which later we arranged in a simple journal, in the hope this journal able to provide readers’ understanding that corruption can conduce not only state detriment but also a deterioration of human resources. This research is a juridical research. The problem approach uses a statutory approach and a conceptual approach. The technique of collecting legal materials uses library research
Ineffectiveness of The Legislative Function By The Regional Representative Council (Case Study Of Kebumen Regency)
Full text linkRegional Regulations are an instrument for administering regional government formed by the Regional Legislative Institutions and the Regional Government. Regional Legislative Institutions has the right to submit the Initiative Regional Regulation Draft to the head of Regional Legislative Institutions consists of explanation and Principal Number. The Draft was given Bapemperda to review. The results are reported to the head of Regional Legislative Institutions to be presented at the Plenary Meeting. The Regent and Regional Legislative Institutions discussing Regional Regulations. The formation of legal products is mandate of Act Numb. 12 of 2011 jo. 13 of 2022 about the Legislation Development and Numb. 80 of 2015 jo. Numb. 120 of 2018 about the Regional Legislation. The issues that will be discussed are the process of submitting Initiative Regional Regulation Draft and the problem. The research method is qualitative using a normative juridical and empirical juridical approach. The research location was carried out within the Kebumen Regional Legislative Institutions and Kebumen Regency Legal Section. The results of the research show that there is a need for Regulation that specifically about Initiative Regional Regulation Draft
Comparison of Laws Related to the Copyright of Visual Artworks Based on Generative AI (Artificial Intelligence) Reviewed from Indonesian and UK Laws
Full text linkAI has demonstrated its limitless potential in bringing innovation and increasing efficiency. However, this raises new problems regarding the status of Generative AI-based works of art, where the work is the result of data processing from AI technology. The way AI works, which uses creations as input data to produce music, articles and paintings, can open up the potential for rights violations. copyright because its exclusive use is protected from being duplicated or used for profit (commercial) and raises a question regarding the ownership status of Generative AI-based painting works of art. Another consideration in providing ownership status protection for Generative AI-based works of art is the possibility of copyright infringement. The method used in compiling this research is research with a normative juridical method approach. The approaches used are the conceptual approach, comparative approach and statutory approach. Authenticity is very important in copyright protection. In Indonesia, copyright protection is regulated in Law Number 28 of 2014 concerning Copyright, article 1 numbers 1 and 2 do not clearly explain the authenticity of a work, from the definition of the creator and creation, there are elements that become limitations or benchmarks, namely elements independent creation (independent creation). CDPA 1988, or the Copyright, Designs and Patents Act 1988, is the copyright law applicable in the United Kingdom. This law is an important legal framework for copyright protection in the country. The 1988 CDPA provides copyright protection for created works, this Act further defines computer-generated works
Ideal Model of Marital Dispute Mediation in Order to Minimize Divorce Rates
Full text linkThe purpose of marriage is to create an eternal and happy family based on Belief in the One and Only God, as stipulated in Article 1 of Law no. 1 of 1974 concerning Marriage. As a legal relationship, marriage creates legal consequences for the parties, where sometimes the rights and obligations are not carried out by one of the parties. This triggers conflicts that lead to divorce. Indonesian marriage law adheres to the principle of complicating divorce which requires the parties to mediate in resolving divorce disputes. The purpose of this research is to find the ideal model of mediating divorce disputes before being registered with the court as a solution to reduce divorce rates. Normative research methods with library materials as the main legal material. analyzed by descriptive qualitative. The results of this research are divorce mediation which is regulated in Perma No. 1 of 2016 as part of the proceedings in court has not shown significant results. Even though mediation is mandatory, almost in the jurisdiction of the mediation court many failures result in husband and wife ending in divorce. Mediation is based on the meaning of marriage as miitsaqan ghalizhan as the basis for the need for renewal of marriage law in the field of divorce. This mediation model before the dispute is registered with the court on the principle of deliberation to reach a consensus with the aim of maintaining the household. If this ideal mediation fails, then it is registered in court and continued in court
Looking at the Abolition of the State Civil Apparatus Commission After the Revision of the State Civil Apparatus Law from the Perspective of Fiqh Siyasah
Full text linkLaw No. 1 of 2014 concerning ASN (State Civil Appratus) regulates the establishment of an independent institution called the State Civil Apparatus Commission (SCAC). SCAC has the authority, duties, and functions to oversee the merit system in ASN management. However, on October 31, 2023, there was a revision of the ASN Law into Law No. 2023. The revision of the ASN Law abolishes the existence of SCAC and transfers its authority, duties, and functions to other ministries/agencies. This research aims to examine the importance of the ASN supervisory agency and to understand the supervision system as well as the impact of the transfer of its authority, duties, and functions. Additionally, this research aims to examine the abolition of SCAC from the perspective of fiqh siyasah. This research is a normative legal study that uses secondary data in the form of primary legal materials and secondary legal materials. The research found that monitoring the merit system is very important, as it can affect Indonesia's ranking in the Government Effectiveness Index (GEI), helping Indonesia move from the lower-middle-income category to the upper-middle/high-income category. The research found that the authority, duties, and functions of SCAC were subsequently transferred to BKN. The supervision system remains the same, but there is an innovation regarding the digitalization of handling neutrality cases in elections. Moreover, the abolition of SCAC through the Revision of the ASN Law had very minimal participation from parties knowledgeable about strengthening SCAC. The lack of participation does not align with the deliberative principle found in the principles of fiqh siyasah
The Influence of the Decision of the Honorary Council of Election Organizer on the Process of Selecting President and Vice President Candidates
No full textThe main component of the main pillar of every democratic system is the existence of a mechanism for regularly channeling people's opinions using general elections which are held periodically. Code of Ethics is necessary to regulate the behavior and principles that must be followed by election participants. The Election Organizer Honorary Council has the function of examining alleged violations of the election organizer code of ethics, which regulated in DKPP Regulation Number 2 of 2017. This research used a normative method, that is to find legal rules, legal principles, and legal doctrines in order to answer the legal issues being faced. The approach used in this research uses a case and conceptual approach that is Case Approach. In DKPP Decision Number 135-PKE-DKPP/XII/2023, Number 136-PKE-DKPP/XII/2023, Number 137-PKE-DKPP/XII/2023, and Number 141-PKE-DKPP/XII/2023, DKPP decided to granted the complainants' complaints in part. In this decision, the Chairman of the KPU and 6 (six) KPU members were given strict warning sanctions starting from the time the sanctions were read out and ordered Bawaslu to supervise the implementation of the decision from the DKPP