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p-Index From 2021 - 2026
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All Journal International Journal of Social Service and Research Journal Customary Law
Marhaeni Ria Siombo
Universitas Borobudur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Administrative Clemency and Legal Correction in Article 36 Of the UU KUP: A Proposal for Normative Redesign Adriana Dwi Hardjanti; Marhaeni Ria Siombo
International Journal of Social Service and Research Vol. 6 No. 6 (2026): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v6i6.1411

Abstract

Article 36 of Indonesia’s Law on General Provisions and Tax Procedures (UU KUP) serves as an important mechanism for addressing administrative sanctions, material errors, and procedural defects in tax administration. However, the provision applies a uniform discretionary formulation through the term “may” to fundamentally different forms of authority, creating ambiguity between administrative clemency and legality-based correction. This design has raised concerns regarding legal certainty, taxpayer protection, and the consistency of administrative decision-making. Therefore, this study aims to analyze the substantive characteristics of Article 36 paragraph (1) and evaluate the compatibility of its discretionary formulation with the principles of legality, legal certainty, and administrative justice. This research employed a normative juridical method using statutory and conceptual approaches. Primary legal materials consist of relevant legislation and Constitutional Court decisions, while secondary materials include scholarly books and journal articles on tax law and administrative law. Data were analyzed qualitatively through descriptive, analytical, and prescriptive legal reasoning. The findings reveal an ontological dualism within Article 36, where administrative clemency and legality-based correction are regulated under a single discretionary framework despite their distinct legal characteristics. While administrative clemency appropriately involves discretion, the correction of material inaccuracies and serious procedural defects constitutes a legal obligation that should be treated as bound authority. The study proposes a normative redesign separating these domains and transforming legality-based correction into an imperative duty. Such reconstruction enhances legal certainty, strengthens taxpayer protection, improves judicial review, and reinforces the rule of law within Indonesia’s tax administration system.
Legal Accountability for the Utilization of Autonomous Cyber Defense Systems in Cybersecurity Governance Yovid; Marhaeni Ria Siombo
Journal Customary Law Vol. 3 No. 3.1 (2026): ICLSSEE Special Collection
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jcl.v3i3.1.5871

Abstract

The increasingly complex development of cyber threats has driven the use of artificial intelligence-based cyber defense technology capable of autonomous operation, known as Autonomous Cyber Defense Systems (ACDS). These systems offer high efficiency and speed of response, but also raise new legal issues related to accountability for actions resulting from algorithmic decisions. This study aims to analyze the nature of legal accountability problems in the use of ACDS and examine the limitations of the legal framework that is oriented towards human subjects. The study focuses on the unclear legal subjects responsible, the difficulty of tracing system decisions, and the potential for human rights violations resulting from automated cyber defense actions. The research method employs normative legal research through legislative, conceptual, and comparative approaches. The analysis was conducted on national regulations related to cybersecurity, electronic systems, and personal data protection, as well as international principles and soft law relevant to the governance of artificial intelligence and cybersecurity. The results reveal that conventional legal approaches are inadequate to address accountability challenges in autonomous cyber defense systems due to the limitations of traditional responsibility doctrines. This study proposes the reconstruction of an adaptive and layered legal accountability model by strengthening the principles of human oversight, algorithmic transparency, and the division of responsibility between actors. This model is expected to serve as a normative basis for developing effective, equitable, and human rights-compliant cybersecurity governance in the digital age.
Co-Authors Adriana Dwi Hardjanti Yovid