Anggiat Ris Hardinata N
Universitas Borobudur, Jakarta, Indonesia

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The Balancing Efficiency & Justice in the Rationality of Modern Law and Economics Anggiat Ris Hardinata N; Anthony Rahardjo; Kristofer Oscar; Badra Fahrizal; Faisal Santiago
Jurnal Pembaharuan Hukum Vol 13, No 1 (2026): Jurnal pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v13i1.48928

Abstract

The economic approach to law (law and economics) has become a dominant paradigm in modern legal analysis. Through the framework of efficiency, it seeks to explain and evaluate legal rules based on their impact on resource allocation and social welfare. Yet behind this rational ambition lies a fundamental tension between efficiency and justice. This paper explores the historical, philosophical, and normative dimensions of law and economics, focusing on the seminal contributions of Ronald H. Coase, Guido Calabresi, Gary S. Becker, and Richard A. Posner. It argues that the economic approach should not be reduced to market rationality but understood as a form of pragmatic moral rationality, a pursuit of “bounded justice” within a world of scarcity. By integrating efficiency, justice, and legal legitimacy, this study affirms the continuing relevance of law and economics for contemporary legal philosophy, including its adaptation within the Indonesian legal context, positioning efficiency as the means and justice as the end.
The Complexity of Proving Customs Value as an Obstacle to Law Enforcement Against Customs Crimes Based on Law Number 17 of 2006 Anggiat Ris Hardinata N; Megawati Barthos
Jurnal Greenation Sosial dan Politik Vol. 3 No. 4 (2025): Jurnal Greenation Sosial dan Politik (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgsp.v3i4.536

Abstract

Law enforcement against customs crimes is a crucial instrument for maintaining fiscal stability and national economic justice. However, in practice, proving customs values ??often presents a major obstacle, hampering the effectiveness of the legal process. Customs values, which should reflect the actual transaction price as stipulated in Article 15 of Law Number 17 of 2006, are often manipulated through under-invoicing, document falsification, and price manipulation. The complexity of the evidentiary process arises because most transaction documents (invoices, contracts, and proof of payment) are issued outside Indonesian jurisdiction, making it difficult for law enforcement officials to obtain authentic evidence. Furthermore, administrative audits from the Directorate General of Customs and Excise do not yet have sufficient criminal evidence following Article 184 of the Criminal Procedure Code. Consequently, many customs crime cases end at the investigation stage or are resolved through administrative sanctions without criminal liability. This research uses a normative juridical method with a statutory approach and case studies to analyze the root causes and formulate normative solutions. The study's findings indicate the need to strengthen international cooperation mechanisms, reformulate evidentiary norms in customs law, and digitize cross-border trade data systems to ensure more effective, transparent, and legal certainty in law enforcement.