Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Sustainable Development and Regulatory Issues
Hery Firmansyah
Faculty of Law, Universitas Tarumanagara, Jakarta
Environmental Science Law, Crime, Criminology & Criminal Justice Public Health

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Rethinking Criminal Liability of Beneficial Owners in Tax Crime Enforcement Nopriyandi Nopriyandi; Amad Sudiro; Hery Firmansyah
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 4 No. 2 (2026): Journal of Sustainable Development and Regulatory Issues
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v4i2.285

Abstract

The development of the global economy and the increasing complexity of corporate ownership structures have created significant challenges in enforcing tax crime regulations. Ownership arrangements involving multiple intermediary entities often enable beneficial owners to conceal their identities, raising questions regarding whether criminal liability can effectively be attributed to the beneficial owner. This study aims, first, to analyze the legal construction of criminal liability of beneficial owners in tax crimes in Indonesia. Second, it seeks to identify weaknesses in the enforcement of criminal liability against beneficial owners in tax-related offenses. Third, the study proposes a reconstructed legal policy model that positions the beneficial owner as a subject who can be held criminally liable. This research employs a normative legal research method with primary approaches consisting of statutory, conceptual, and comparative analyses. The sources of data consist of primary legal materials and secondary legal materials. First, the complexity of corporate ownership structures highlights the importance of the beneficial owner concept in identifying individuals who ultimately control and derive economic benefits from corporations, although Indonesian regulations have not yet explicitly linked this concept to criminal liability in tax law enforcement. Second, law enforcement efforts continue to encounter obstacles due to regulatory frameworks and evidentiary systems that remain largely formalistic and focus primarily on administrative subjects, thereby making it difficult to reach the substantive actors behind corporate structures. Third, a reconstruction of the legal framework is required through regulatory reform, enhanced transparency of ownership structures, and the integration of registration systems along with stronger institutional coordination to effectively hold beneficial owners accountable.
Reassessing Mass Media Reporting as Criminal Evidence in Indonesia toward Social Media Justice Arief Setia Nugroho; Amad Sudiro; Hery Firmansyah
Journal of Sustainable Development and Regulatory Issues (JSDERI) Vol. 4 No. 1 (2026): Journal of Sustainable Development and Regulatory Issues
Publisher : Lembaga Contrarius Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53955/jsderi.v4i1.289

Abstract

The criminal justice system enforces legal norms and delivers justice by relying on legally admissible evidence as the foundation of judicial decision making. In Indonesia, the legislature enacted Law No. 20 of 2025 to reform the evidentiary system, replace the previous Criminal Procedure Code, and expand the categories of admissible evidence under Article 235 from five to eight types, including the formal recognition of electronic evidence. This reform accommodates the increasing role of digitalisation in legal processes and integrates contemporary forms of evidence into the criminal justice framework. This study analyses the implications of the evidentiary reform and examines the interpretation of mass media reporting as a source of factual information in criminal proof. The research applies a normative legal method, employs conceptual and socio legal approaches, and conducts qualitative descriptive analysis of statutory regulations and legal doctrines. The findings demonstrate that, first, mass media reporting disseminated through digital platforms qualifies conceptually as electronic documents within the expanded evidentiary framework. Second, such reporting functions as a supplementary evidentiary source when it fulfils the principles of legality, authenticity, verification, and relevance. Third, despite this potential contribution, mass media reporting lacks independent probative value and therefore cannot serve as conclusive evidence in criminal proceedings.
Co-Authors Amad Sudiro Arief Setia Nugroho Nopriyandi Nopriyandi