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All Journal Jurnal Civics: Media Kajian Kewarganegaraan Jurnal Akta
Dian Esti Pratiwi
Universitas Gadjah Mada
Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Unveiling the Essence of Pancasila in the Principle of Ultimum Remedium: A Reflection on Criminal Tax Law Dian Esti Pratiwi
JURNAL AKTA Vol 13, No 2 (2026): June 2026
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v13i2.48243

Abstract

This study aims to analyze the essence of Pancasila values as a philosophical foundation in the application of the ultimum remedium principle in criminal tax law, as well as to identify the challenges and solutions in integrating these values to achieve justice in tax law enforcement in Indonesia. This research employs a normative-juridical approach with a philosophical perspective, focusing on the analysis of Pancasila values, statutory regulations, and legal doctrines related to the ultimum remedium principle. The results indicate that the values of Pancasila divinity, humanity, unity, democracy, and social justice serve as a philosophical basis that guides the application of the ultimum remedium principle, so that criminal tax law is applied proportionally, humanely, and as a last resort after administrative remedies have been exhausted. The main challenges in integrating Pancasila values into the ultimum remedium principle include disparities in court decisions due to the absence of clear sentencing guidelines and the tendency toward a repressive approach. Therefore, the solutions proposed in this study are regulatory reform to establish explicit sentencing guidelines, Pancasila-based training for law enforcement officers, and the implementation of restorative justice through mediation to reduce the reliance on criminal sanctions and enhance taxpayer compliance.
Pancasila, social justice, and the ultimum remedium principle: Reframing criminal tax law as a citizenship issue in Indonesia Dian Esti Pratiwi; Adrianto Dwi Nugroho
Jurnal Civics: Media Kajian Kewarganegaraan Vol. 23 No. 2 (2026)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jc.v23i2.97287

Abstract

This article reframes the ultimum remedium principle in Indonesian criminal tax law as a problem of fiscal citizenship and Pancasila-based public authority. It asks when criminal enforcement is legitimate, rather than presuming that administrative enforcement is always preferable. The study employs statutory, conceptual, and case approaches. It analyses the 1945 Constitution; Articles 8, 12, 13, 22, 38, 39, 39A, 40, 43A, 44, 44A, 44B, and 44C of the Law on General Provisions and Tax Procedures (KUP Law); and three purposively selected lines of decisions: Supreme Court Decision No. 2239 K/Pid.Sus/2012, Supreme Court Decision No. 1149 K/Pid/2022, and District Court of Boyolali Decision No. 6/Pid.Sus/2023/PN Byl as upheld through Supreme Court Decision No. 4878 K/Pid.Sus/2023. Fiscal citizenship is operationalised through civic trust, civic duty, civic equality, and civic participation, while the Pancasila principles are translated into criteria of integrity, proportionality, legitimacy, accountability, and distributive fairness. The analysis finds that Articles 13 and 40 of KUP Law regulate different legal clocks—administrative assessment and criminal prosecution—and should not be treated as conflicting norms. The cases demonstrate that criminal sanctions can legitimately operate as a last-resort escalation for organised falsification, intentional non-remittance, repeated conduct, or serious fiscal harm. Criminalisation becomes disproportionate when culpability is low, correction and recovery remain effective, or authorities fail to justify why less restrictive measures are inadequate. The article proposes a graduated enforcement test that combines fiscal recovery with reasoned, reviewable, and equality-sensitive criminalisation.
Co-Authors Adrianto Dwi Nugroho