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All Journal Case Law Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU
Tasyah Ramadhani
Universitas Sumatera Utara
Religion Arts Humanities Law, Crime, Criminology & Criminal Justice

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PERGESERAN POLA KORUPSI KE SEKTOR STRATEGIS ANALISIS SOSIOLOGI HUKUM TERHADAP PANGAN DAN ENERGI Tasyah Ramadhani; Agusmidah; Rosmalinda
Case Law : Journal of Law Vol. 7 No. 2 (2026): Case Law : Journal of Law
Publisher : Program Studi Hukum Program Pasca Sarjana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/caselaw.v7i2.5636

Abstract

Fenomena pergeseran pola korupsi ke sektor strategis menunjukkan bahwa tindak pidana korupsi tidak lagi terbatas pada ranah birokrasi umum, tetapi telah merambah sektor-sektor vital seperti pangan dan energi yang berpengaruh langsung terhadap kehidupan masyarakat. Penelitian ini bertujuan untuk menganalisis bentuk dan pola pergeseran korupsi tersebut melalui pendekatan sosiologi hukum dengan menggunakan teori Donald Black tentang hukum sebagai kontrol sosial. Pendekatan ini digunakan untuk memahami bagaimana hukum berfungsi dalam mengendalikan perilaku menyimpang di sektor strategis serta sejauh mana posisi sosial pelaku dan korban memengaruhi penerapan hukum. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan pendekatan sosiologi hukum berdasarkan data sekunder terkait tata kelola pangan dan energi di Indonesia. Hasil penelitian menunjukkan bahwa lemahnya penegakan hukum dan dominasi kekuasaan ekonomi-politik menyebabkan hukum kehilangan fungsi sosialnya sebagai alat kontrol yang efektif. Oleh karena itu, diperlukan penguatan tata kelola yang transparan dan reformasi hukum yang berpihak pada keadilan sosial untuk menanggulangi praktik korupsi di sektor strategis.
Tax Amnesty in Indonesia: A Legal Analysis of Tax Compliance and Fiscal Policy Reform Khotibul Umam; Imamuddin; Tasyah Ramadhani
Jurnal Cendikia ISNU SU Vol. 3 No. 2 (2026): JCISNU Volume 3, Nomor 2, September 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i2.1954

Abstract

Tax amnesty is a fiscal instrument used by Indonesia to increase revenue, expand the tax base, and encourage the disclosure of unreported assets. However, the policy raises issues regarding justice, legal certainty, and the sustainability of taxpayer compliance. This study aims to analyze the legitimacy of tax amnesty law, its normative influence on taxpayer compliance, and its relevance to Indonesia's fiscal policy reform. The research uses normative juridical methods with legislative, conceptual, historical, and policy approaches. Legal materials are analyzed qualitatively-prescriptively through systematic and teleological interpretations of tax regulations and relevant academic literature. Research shows that tax amnesty has formal legitimacy based on Law Number 11 of 2016, but its substantive legitimacy is conditional. This policy can increase revenue and expand the tax base, but has the potential to create moral hazard if it is not followed by credible law enforcement. Developments through Law Number 7 of 2021 show a shift towards more integrated tax reform. Tax amnesty should be positioned as a transitional instrument, not a policy of repeated amnesty. Reforms need to prioritize data integration, risk-based supervision, consistency of law enforcement, taxpayer protection, and long-term compliance indicators.  
Tax Amnesty in Indonesia: A Legal Analysis of Tax Compliance and Fiscal Policy Reform Khotibul Umam; Imamuddin; Tasyah Ramadhani
Jurnal Cendikia ISNU SU Vol. 3 No. 2 (2026): JCISNU Volume 3, Nomor 2, September 2026
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v3i2.1954

Abstract

Tax amnesty is a fiscal instrument used by Indonesia to increase revenue, expand the tax base, and encourage the disclosure of unreported assets. However, the policy raises issues regarding justice, legal certainty, and the sustainability of taxpayer compliance. This study aims to analyze the legitimacy of tax amnesty law, its normative influence on taxpayer compliance, and its relevance to Indonesia's fiscal policy reform. The research uses normative juridical methods with legislative, conceptual, historical, and policy approaches. Legal materials are analyzed qualitatively-prescriptively through systematic and teleological interpretations of tax regulations and relevant academic literature. Research shows that tax amnesty has formal legitimacy based on Law Number 11 of 2016, but its substantive legitimacy is conditional. This policy can increase revenue and expand the tax base, but has the potential to create moral hazard if it is not followed by credible law enforcement. Developments through Law Number 7 of 2021 show a shift towards more integrated tax reform. Tax amnesty should be positioned as a transitional instrument, not a policy of repeated amnesty. Reforms need to prioritize data integration, risk-based supervision, consistency of law enforcement, taxpayer protection, and long-term compliance indicators.  
Co-Authors Agusmidah Agusmidah Imamuddin Khotibul Umam Rosmalinda